(for version 3.0 see here)

Attention! When filling out the RSV-1 form for the 4th quarter of 2016, indicate the OKVED code, edition 2

• Create a clarifying form RSV-1
• Add a corrective form to the current RSV-1

I remind you.
To create or edit RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, and here select the desired period. From the report log, you can only view the finished report and upload or send it.

Method No. 1 - Create a clarifying form RSV-1

This method can only be used if two conditions are met:

• The error resulted in an understatement of contributions payable.
• No more than two months have passed since the end of the reporting period (not to be confused with the deadline for submitting reports).

To create a clarifying form RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, select the desired period. You will see the report sent.

Next, you need to click the “Mark batches of section 2.5 as accepted by the Pension Fund” button (be careful, this action cannot be canceled), after which the “Reform” button turns into “Form”. When you click on this button, an additional menu opens where you need to select “Copy as corrective”.

The program uses only the name “Corrective”, I specifically use the different names “Clarification” and “Corrective” to emphasize the differences.

As a result, you receive a new report, open for adjustments.

There is no need to mark section 6 “Information – Corrective” in this form.

Method No. 2 - Correct errors in the current RSV-1

If the conditions for creating a clarifying form are not met, then all corrections are made when submitting the next RSV-1 report, but with an additional batch of section 6 (or several, if you are adjusting several reporting periods at once). The first pack will be for the current period, and there will be additional packs for each adjusted period.

Therefore, first we create, as usual, a report for the current period.

To create an additional pack, in the “Composition of Section 2.5” section, click on the “+ Sections 6” button.

Now from this pack we select “Information - Correcting”, and select the reporting period to be adjusted.

« Reg. No. (corr.)» — After changing the legal address, the Pension Fund can assign a new registration number to the organization. If you are creating an adjustment for a period when you still had an old registration number, then this old registration number must be indicated in this field. If you have not had such adventures, leave this field blank.

Only those insured persons who will have an adjustment are included in this pack. Fill in the correct information.

And please note that next to the field “Contributions accrued for compulsory pension insurance” you must fill out the field “Incl. additionally accrued." If the amount of accruals has decreased, the amount is entered with a minus sign.
And let me remind you that in these two fields accruals are entered only from amounts that do not exceed the maximum value of the base for calculating insurance premiums.

ATTENTION. If your employee is fired, it falls into the adjusted period, but is not in the current one, you need to add it to the packs of section 6 for the current period with empty data on income and periods. Otherwise, section 6.6 with corrective data will not be filled in.

After selecting the “Show all sections” button, the prepared report opens to you.

By going to section 6, you will see information for the current period. To select another section 6, with adjustments, you must use the arrows in the lower right corner, after the words “Additional pages”. Here you can see which page you are on now.

Don’t forget to fill out section 4, the total data from which goes into line 120 of section 1.

And during verification, this data will be checked against the total data of the field “Incl. additionally accrued" for each employee.

If you have many employees, you may need to create a spreadsheet in Excel to correctly calculate all the amounts for each employee, as well as get the totals for each month.

If everything is filled out, the report can be downloaded, checked in CheckPFR, sent, and printed.

An example of filling out the RSV-1 form with corrective section 6 (1C Accounting 2.0)

Correction of individual information in the Pension Fund

Date: 2018-01-27

Adjustment of RSV-1 in the Pension Fund for 2014, 2015, 2016.

In the Pension Fund of the Russian Federation - the “fill out a report or adjustment” tab, select the 2010-2013 forms in it, the SZV-6 tab, information on employees

Label “Adjusting report”, then the adjusted period, date by quarter depending on the required period, the current period is 2016, because This is the last year for submitting information to the Pension Fund. Next, select “Include adjustments in the package of documents for the current period - “Create report”

Adjusted period 2Q 2013 – click “Next”

From the list of employees, select the person you are looking for - check the box

We make the necessary adjustments to the data on the card.

We establish the length of service – the employee’s working time

Changes for the employee have been made, click “Next”

The report to the Pension Fund has been verified and is ready to be sent

Report structure

Attention, the “Contour Extern” settings allow you to send files to employees without sending the RSV-1 calculation itself for 2016; if you send the RSV-1 with adjusted files, then this calculation will be installed on top of the calculation already submitted for 2016. Files are sent to the Pension Fund

In order to create a corrective form of SZV, starting from 2010, it is necessary:
1. On the main page (List of reports) in the Information about insurance premiums and length of service section, you need to select Initial, correcting and canceling information about insurance premiums.
2. Select the period for which the information will be adjusted and the current reporting period, the type of information submitted - Correcting.
3. Fill out the form.
4. Generate a report.
The adjusted period must be less than the reporting period. The file reflects exactly the reporting period. In the current reporting period, you can present adjusting information for several previous adjusted periods, rather than just one.
In order to create a corrective form RSV-1 you need to:
1. On the main page (List of reports) in the Information about insurance premiums and length of service section, you need to select RSV-1.
2. Select the period for which the information will be adjusted
3. In the Form Details, indicate the correction number - the numbering of the corrective DAM forms is carried out separately within the reporting period.
4. Fill out the form.
5. Generate a report.
According to the letter of the Pension Fund of the Russian Federation dated March 10, 2011 No. AK-08-25/2277, corrective individual information must be submitted along with the original information for the reporting period in which the policyholder discovered errors. The set of individual information is accompanied by form ADV-6-2. It must contain information both about the bundles of initial information and about the transmitted bundles of corrective information. Moreover, for each reporting period, the policyholder may submit no more than one such form.
If you need to submit corrective information:
1. Generate corrective individual information SZV-6. If necessary, at step ADV-6-2, indicate additional accrued and additional paid amounts for these corrective information. If the service contains information about the initial information that is currently being adjusted, you can calculate the amounts for ADV automatically (by clicking on “Calculate additional accrued amounts”).
2.

Generate the initial information of SZV-6.
3. Assemble the SZV-6+RSV-1 package. At the time of package creation

RSV-1 adjustment may be required if:

• the organization discovered errors in the previously submitted Calculation;
• In the current reporting period, it became clear that it was necessary to adjust the base for insurance premiums for some past period. For example, an employee was granted vacation in advance, but now he quits without earning the right to vacation, and he returns part of the overpaid vacation pay.

The procedure for filling out the RSV-1 adjustment depends on the situation. And let’s say right away that the rules for adjusting RSV-1 in 2015 were the same as in 2016.

If the corrective calculation is submitted before the end of the next quarter

That is, for example, before April 1, 2016, you want to submit the RSV-1 adjustment for 2015. In this case, you need to make an updated calculation for 2015 with the corrected section 6. In the “original” field of subsection 6.3, put the sign “X” (). And in the “Clarification number” field of the Calculation, put “001”.

Fill out all other lines of the Calculation as usual, reflecting the correct data. After this, you can submit the updated RSV-1 Calculation to the Pension Fund.

If the RSV-1 adjustment is submitted after the end of the next quarter

For example, you discovered errors in the Calculation for 2015 already at the end of May 2016. Corrections are made in this order (clause 27 of the Procedure, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p). The first thing you need to do is fill out the correct section 6 of the RSV-1 form that was used in the period for which you are filling it out. For this:

• in subsection 6.3, in the “Reporting period (code)” and “Calendar year” fields, enter the code of the period and the year in which you are making corrections;
• In the “corrective” field of subsection 6.3, put an “X” if you are changing any information. This will mean that the type of adjustment in RSV-1 is corrective. Fill in the remaining lines of subsections 6.1-6.5 in the usual manner with correct information;
• complete subsection 6.6.

When submitting the current RSV-1, include the adjustment to section 6 as part of it. In our example, adjusting section 6 for 2015 must be included in the DAM-1 Calculation for the first half of 2016.

In subsection 2.5.2 of the reporting for the current period, fill in information about the corrections. Reflect the amounts of recalculation of insurance premiums for the previous period on line 120 of section 1 and in section 4 of the RSV-1 for the current period.

Type of adjustment in RSV-1

The situations where the “initial” or “corrective” adjustment type is applied in subsection 6.3 of the RSV-1 calculation are discussed above. But there is also a “cancelling” type of adjustment. It is used in a situation where you need to completely cancel previously submitted information about a person. Subsections 6.1, 6.2 and column 3 of subsection 6.4 in this case are filled out as usual, and all other lines of section 6 do not need to be filled out.

Clarification reason code in RSV-1: explanation

There are three reason codes for clarifying the calculation (clause 5.1 of the Procedure, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p).

How to submit an RSV adjustment

Corrective information is either submitted on its own or is part of the current RSV-1 Calculation. Accordingly, you hand over them in the same way as the original RSV-1 (clause 2 of Article 8 of Law No. 27-FZ dated April 1, 1996):

• if information is submitted for 25 or more insured persons - exclusively in electronic form through a special operator;
• if information is submitted for less than 25 people - on paper or electronically at the choice of the organization itself.

What is meant by adjustment of contribution calculations?

Adjusting the DAM for the previous year or other periods is a procedure that involves:

1. Sending to the department that accepts the reporting (or accepted it at the time of submission of the initial report), a calculation in which there is a note that it is updated (corrective).
2. Indication of the correct data in the corresponding calculation - in those columns in which errors were found.

At the same time, those data that have not been changed in comparison with the primary calculation are duplicated (in whole or in part in accordance with the instructions for filling out specific forms).

Payments for contributions (sometimes abbreviated as DAM) since 2017 have been documented in the form of a single calculation (approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@). A single calculation is submitted to the Federal Tax Service. It reflects all insurance contributions (pension, social, medical), except for contributions for injuries, for which reporting is submitted using form 4-FSS provided to the Social Insurance Fund.

Previously, the RSV-1 form was used to document calculations for pension and medical contributions. The calculation of 4-FSS until 2017 reflected data on contributions for injuries, disability and maternity.

In what cases is RSV adjustment required?

Adjustment of the unified calculation of contributions is required if:

1. When rechecking the unified calculation, errors were found that lead to an underestimation of the base for calculating contributions or incomplete reflection of information in the calculation (clauses 1, 7, article 81 of the Tax Code of the Russian Federation).
2. The tax authority found that (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• Section 3 contains incorrect personal data of the insured person;
• the indicators for contributions or the base for their calculation in section 3 are inaccurate - even if this is not accompanied by an understatement of the base for contributions;
• There are discrepancies between the indicators reflected in section 3 and the indicators in subsections 1.1 and 1.3 in Appendix No. 1 to section 1.

1. There was a need to correct calculations that were initially correct, but for some reason had lost their relevance. For example, if:

• an employee who was fired and was not on the payroll during the reporting period was reinstated at work by the court (as a result, the fact that he was on the payroll as an insured person during the reporting period must be reflected in the calculation);
• payments for which contributions were accrued during the reporting period are reversed (for example, if an employee, after going on vacation, fell ill, and upon returning brought sick leave to the employer - as a result, vacation pay must be reversed and rest days must be postponed).

The calculation must be adjusted within the time limits prescribed by law. If this is not done, then sanctions may be applied to the payer by the Federal Tax Service.

Failure to meet deadlines for submitting adjustments: legal consequences

The adjustment of the unified calculation must be submitted no later than the deadline for submitting the calculation - the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). In this case, no sanctions will follow against the payer. If an error is detected after the specified period, then:

1. If it is discovered and corrected before the Federal Tax Service identifies an error during an audit, there will be no sanctions provided that the error:

• is not associated with an understatement of the tax base;
• is associated with an understatement of the tax base, but the payer transferred the missing amount of contributions and penalties before submitting the adjustment DAM.

1. If it is discovered and corrected later, a fine is already possible.

The occurrence of a fine and its magnitude depend on the category of errors. They can be divided into:

1. Errors named in paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, we wrote about them above.

If they are detected, the Federal Tax Service will send the payer a request to clarify the data on the TCS or on paper, depending on the method of submitting the initial payment. Within 5 working days (if the report is submitted according to the TKS, if in paper form - within 10 working days), the policyholder must correct the ERSV and submit it to the tax office. If there is no response, then the payment will not be considered submitted and the payer will be fined in the amount of 5-30% of the debt on contributions, but not less than 1000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).

1. Errors leading to an underestimation of the contribution base.

In this case, the penalty will be:

• 20% of the contribution debt - if the employer transfers contributions at an underestimated base, and then fails to make the necessary additional payment (clause 1 of Article 122 of the Tax Code of the Russian Federation);
• 20% of the contribution debt, but not less than 40,000 rubles - if the employer underestimates the base due to gross accounting errors (clause 3 of Article 120 of the Tax Code of the Russian Federation).

1. Other errors.

The Federal Tax Service will offer to correct them within 5 working days (clause 3 of Article 88 of the Tax Code of the Russian Federation). Ignoring the requirements can lead to a fine of 5,000 rubles (Clause 1 of Article 129 of the Tax Code of the Russian Federation).

How to adjust the unified calculation of contributions (for last year and other periods)?

The adjustment to the unified calculation is characterized by the following nuances:

1. The adjustment form of calculation must be used in the version in force at the time of submission of the initial calculation (clause 5 of Article 81 of the Tax Code of the Russian Federation).
2. The fact that the calculation is an adjustment is reflected by placing the number 1 on the title page of the document in the “Adjustment Number” field (for subsequent adjustments - 2, 3, etc.).
3. When adjusting information in section 3 of the calculation, the correct data is indicated in the updated calculation only for those individuals whose information was previously provided with errors.

That is, the correct information is not duplicated from the initial calculation.

In this case, in line 010 each time the correction number is given - by analogy with the title page.

1. If the adjustment calculation is submitted before the deadline for submitting the primary one (the 30th day of the month following the reporting period), then the reporting will be considered submitted on the day the adjustment is submitted.
2. If the Federal Tax Service discovers an error in the initial calculation indicating an understatement of the base for contributions, and informs the payer about it before receiving an adjustment calculation, then the payer of contributions will be obliged to pay additional charges and penalties and only after that provide an updated calculation.

Let us now study some common scenarios for adjusting a single calculation.

Don't know your rights?

Scenarios for adjusting a single calculation: how to fill out the document?

For example, we can consider the following scenarios:

1. When the company did not indicate in the initial calculation information about payments (and contributions for them) for a certain employee. For example, if we are talking about an employee who is on maternity leave (since contributions are not accrued for payments to her, the responsible specialist may forget to indicate information about her in the calculation).

To adjust the base for contributions in the scenario under consideration, you need to submit a single calculation to the Federal Tax Service, in which all data will be duplicated, except for section 3. Section 3 needs to be filled out only in terms of information about the employee on maternity leave. Moreover, if the title page contains correction number 1, then in section 3 there will be correction number 0, since this is the first time we are submitting information for this employee.

1. When you need to correct personal data about an employee (optionally, at the request of the Federal Tax Service).

In this case, subsections 3.1 and 3.2 of section 3 for employees with erroneous personal data must be drawn up in 2 copies (letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11/12446@).

The first copy in subsection 3.1 duplicates everything that was in the primary copy for employees whose information was provided incorrectly. In this case, in fields 190-300 in subsection 3.2, zeros are entered in the total indicators.

In the second copy, subsections 3.1 and 3.2 are filled out without errors - according to the employees.

For employees whose personal data contains no errors, Section 3 does not need to be provided.

The remaining calculation sheets, as in the first scenario, must be an exact duplicate of those that were present in the primary document (not counting the title page - with the correction number).

1. When the primary calculation does not reflect travel allowances within the limit (for which contributions are not charged).

Such travel allowances, as well as those for which contributions are calculated, must be reflected in the calculation (letter of the Federal Tax Service of Russia dated November 24, 2017 No. GD-4-11/23829@).

The daily allowance amount is reflected in fields 030 and 040 in Appendix No. 1 to Section 1. The remaining sections, except Section 3, must be duplicated. Section 3 is formed only with information about the posted employee.

Now - about the adjustment of the RSV, represented by the RSV-1 form.

How and why to adjust the RSV-1 report?

The document in question is not applied starting from reporting for the 1st quarter of 2017. However, if we are talking about adjusting the DAM for previous years (2016 and earlier), then it is the RSV-1 form that is used (Article 23 of the Law “On Amendments to Certain Regulatory Acts” dated July 3, 2016 No. 250-FZ).

When preparing the RSV-1 adjustment report, you need to keep in mind that:

1. Along with the updated report, a copy of the primary one is submitted, which should not contain any changes.
2. The fact that the form is clarifying is verified by placing an X next to the “corrective” field in subsection 6.3 of section 6 of the document.
3. A type of updated RSV-1 report is a document with the “cancelling” attribute. It is used if you need to inform the Pension Fund that all previously provided data on insurance calculations is no longer relevant. For example, if it turns out that the employee was incorrectly accrued wages.

The fact that the form is “cancelling” is indicated by placing an X in subsection 6.3 of section 6 of the document opposite the corresponding field. In this case, subsections 6.1, 6.2 of the document and column 3 in subsection 6.4 are required to be filled in, the rest are not.

In what form should adjustments be submitted?

The corrective single calculation form is submitted to the Federal Tax Service electronically if the document contains data for more than 25 employees.

The RSV-1 adjustment submitted to the Pension Fund of the Russian Federation (when updating data for reporting periods before 2017) is provided:

• in electronic form, if the documents reflect data on more than 24 insured employees;
• in paper or electronic form (at the request of the contribution payer) - in other cases.

The electronic reporting format requires the presence of a qualified digital signature.

We have selected excellent electronic reporting services for you!

For non-compliance with the established method of submitting reports to the Pension Fund of the Russian Federation, a fine of 1000 rubles is provided; if reports are submitted to the Federal Tax Service in paper form instead of electronically, it is 200 rubles. But in both cases, reports submitted in paper form are considered provided.

How to submit a DAM adjustment for 2017 or an earlier period depends on the type of DAM. This can be a single calculation (applicable from 01/01/2017) or the RSV-1 form (for adjusting information on pension and medical contributions for periods before 01/01/2017). When preparing updated calculations, you must use the reporting forms in force at the time of submission of the primary reports.

How to make an adjustment to the RSV-1 and submit the amendment to the Pension Fund? Based on the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p, Romashka LLC is obliged to submit an updated calculation in the RSV-1 form in the 1st quarter of 2017. We fill out the title page as follows: in the field “Reporting period (code)” - indicator “0”; in the field “Calendar year” - indicator “2016”; in the field “Clarification number” - the serial number of the clarification (001 (if changes are made for the first time) , 002 – repeated change, etc.); in the “Reason for clarification” field - indicator “2”. The amount of additional charges to the Pension Fund (2000 rubles) is reflected in line 120 of section 1 and in the corresponding lines of section 4 of the RSV-1 form. In subsection 6.2 of Section 6 it should be indicated: in the “Calendar year” field - indicator “2017”; in the “Reporting period (code)” field - indicator “3” (1st quarter).

Prednalog.ru

We set the type of adjustment to “corrective” (in subsection 6.3 “Type of adjustment to information in section 6”) for reporting periods (before 01/01/2017) in which the amounts of insurance premiums changed. And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form, the reporting period (until 01/01/2017) is indicated, to which the adjustment of the amounts of accrued insurance premiums applies.

An example of filling out the RSV-1 clarification An on-site inspection was carried out at Romashka LLC, as a result of which the amount of additional charges to the Pension Fund amounted to 2,000 rubles. This amount was additionally accrued for payments to employee Rudenko P.R., including: 1300 rubles – additional accruals for March 2014; 700 rubles – additional accruals for June 2015.

The decision to hold Romashka LLC liable came into force in February 2017.

Adjustment of RSV 1 for 2018 to 2018

• with advance payment of additionally accrued payment amounts and related penalties, but this occurs before the Federal Tax Service Inspectorate has requested clarification on the shortcomings it has identified or notified of the scheduled on-site inspection (subclause 1);
• after an on-site inspection was carried out, which did not reveal errors in the reporting for the period of clarification (subclause 2).

The above list of situations indicates the presence of a fairly high degree of control on the part of the Federal Tax Service, carried out at the time of acceptance of the DAM. It allows the tax inspectorate to identify the most obvious errors in the report at this stage and require clarification.
Despite the fact that the list of shortcomings of the DAM has been expanded since 2018, the opportunity to correct this report without sanctions has been preserved.

Adjustment of section 6 8 RSV 1 for 2018 in 2018

Along with the RSV-1 form, corrective individual information is provided for the persons for whom adjustments are made. How to submit the RSV-1 update for 2014, 2015, 2016? Together with the updated RSV-1 form, individual information on insured persons, the accrual amounts for which have been changed, is submitted.
We set the type of adjustment to “initial” (in subsection 6.3 “Type of information adjustment” in section 6), reflecting information about changed insurance premiums (in subsection 6.6 “Information on corrective information” in section 6). And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form we indicate the reporting period (after 01/01/2017) to which the date of submission of the updated reporting refers.

Together with the above documents, individual information on insured persons, the accrual amounts for which have been changed, is submitted.

Correcting errors in 4-FSS and RSV-1 for 2016 correctly

Federal Law calculations of insurance premiums, including updated ones, for reporting (calculation) periods expired before January 1, 2017, are submitted to the relevant bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia in the manner in force before the specified date. Also on the basis of Art. 20 of Federal Law No. 250-FZ, control over the calculation and payment of insurance premiums for reporting (calculation) periods expired before January 1, 2017 is carried out by the relevant bodies of the Pension Fund and the Social Insurance Fund of Russia.
Based on the above, if an employee of an organization’s salary for 2016 was recalculated in January–March 2017, the organization should submit updated calculations for the period 2016 to the territorial bodies of state extra-budgetary funds.

RSV adjustment for the 1st quarter of 2018

Since 2017, insurance premiums have been equated to the latter, the calculation process of which is reflected in the DAM report. The extension of the provisions of the Tax Code of the Russian Federation to contributions led to the fact that Art.

81 of this normative act, regulating the issues of introducing changes to tax reporting.

Attention

This article divides errors that occur in reports into those that require clarification and those that do not. In the second case, the taxpayer retains the right to correct the reporting.

In addition, Art. 81 of the Tax Code of the Russian Federation considers those situations in which the submission of a mandatory corrective report either does not lead to negative consequences for the submitter at all, or forces the payment of penalties, but not a fine. And a big role in this is given to the time factor. The possibility of clarifying the DAM without negative consequences in addition to Art.
81 of the Tax Code of the Russian Federation also regulates clause 7 of Art.

Important

Hello! Please tell me how to correctly fill out the RSV-1 adjustment form. For the 3rd quarter and 2016, “zero” RSV-1s were passed. In fact, there were accruals for GPA in the 3rd and 4th quarters.

Adjustment of RSV 1 in 2018 for 2016

• in the interval between two dates (the completed deadline and the unexpired deadline for paying accruals on it), provided that the Federal Tax Service did not request explanations for the shortcomings identified in the reporting or did not report the scheduled on-site inspection (clause 3 of Article 81 of the Tax Code of the Russian Federation);
• within the time limits specified for correcting errors identified by the Federal Tax Service at the time of acceptance, made in the DAM when determining individual calculation indicators or in the employee’s personal data, or to eliminate discrepancies in the amounts indicated in sections 1 and 3 (clause 7 of Article 431 of the Tax Code of the Russian Federation) .

The fine will not be assessed in situations where the reporting is updated by the submitter after the expiration of both deadlines - both submission and payment (Clause 4 of Art.
Inspectorate of the Federal Tax Service. The report submitter is given a limited period of time to correct them, which does not entail sanctions. Thus, prompt correction of deficiencies in reporting allows you to avoid fines, and in certain cases, penalties. That is why it is better not to delay the submission of a corrective report (including the DAM corrective report for the 1st quarter of 2018) if errors that require mandatory correction are discovered in the original version of the reporting. Situations that exempt you from sanctions upon clarification In general, clarified reporting submitted:

• in a situation that does not oblige its delivery, i.e. when mistakes made do not lead to an understatement of the amounts accrued in the report for payment (clause 1 of Article 81 of the Tax Code of the Russian Federation);
• before the end of the deadline established for submitting the first version of the report (clause 2 of Art.

Tax Code of the Russian Federation. When filling out the updated version of the RSV, two things will distinguish it from the original one:

• in the field specially designed for this on the title page, you must indicate the correction number;
• the same correction number is indicated in the corrected information in section 3; in this case, the updated report will only include changed personal information, and those that were initially correct do not need to be resubmitted.

The data in Section 1 should be filled out in the usual manner, but with numbers corresponding to the corrections made. For information on how to submit updated reporting on contributions for 2017 and for the periods preceding it, read the article “Adjusting DAM form for 2017 - how can I submit it?”

Results Submission of an updated version of the DAM is mandatory if errors are identified in it that require correction.
Calculations for insurance premiums, including updated ones, for reporting (settlement) periods expired before January 1, 2017, are submitted to the relevant bodies of the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of Russia 09.14.2017Russian tax portal The company recalculated the wages of its employee in March 2017 for the period 2016. There was an earlier mistake, and the accountant discovered the mistake in March 2017.

How to make adjustments to the reports and, the most important question, where to submit the updated calculations (RSV-1 and 4-FSS)? As we know, since January 1, 2017, the Federal Tax Service is in charge of the calculation and payment of insurance premiums. Let's turn to the letter of the Federal Tax Service of Russia dated April 20, 2017.

Info

BS-4-11/7552@, in which the tax service tells us about the procedure for clarifying payments. In accordance with Art. 23 of the Federal Law of July 3, 2016

• the first working day following the day the report was received in electronic form;
• 10 working days, also counted from the date of receipt, but for a report submitted on paper.

In order for the updated version of the reporting to be accepted by the date of submission of the first (unaccepted) version, it must be submitted to the Federal Tax Service no later than:

• 5 working days from the date of notification made according to electronically submitted reports;
• 10 working days from the date of sending the notification for a paper version of the report.

If the report passes control at the Federal Tax Service upon acceptance, but the submitter of the report, after submitting it, independently identifies errors that require clarification (for example, the calculation does not take into account income subject to contribution at all, or the income is mistakenly classified as non-taxable), then submitting an adjustment DAM for 1 quarter of 2018 will be carried out using the rules contained in Art.

(1C Accounting 2.0.65.48)

Attention! When filling out the RSV-1 form for the 4th quarter of 2016, indicate the OKVED code, edition 2

Let's consider an extreme situation.

When preparing the report for the first quarter of 2016, it became clear that adjustments were required for all quarters of 2015.

Let's get started.

At first everything is as usual. Let's create a new report. Automatically fill original Section 6 data for the first quarter.

We include everyone whose data must be corrected in the list of insured persons. We fill out the data monthly for each employee, do not forget to fill out the field “Incl. additionally accrued”, where we must indicate the difference between the previously accrued and the new value. If the amount has decreased, the field will have a minus sign.

Then for the 3rd and 4th quarter.

Some of the work is done. We took a break. And they continued.

Click “Show all sections”. And let's start filling out this form.

First, let's go to section 4.

Here, a separate line must be filled in for each month being adjusted. Moreover, the amounts in columns 6, 7 and 14 may have a minus sign if the taxable amounts have decreased. Be precise, the totals will be transferred to section 1 lines 120 and 121.

We check the report data. It can be sent.

The second quarter is going smoothly.

There is no need to create any additional sections 6. Just remember in section 4 to repeat all the data that you filled out when preparing the report for the first quarter. We will still need to look at section 2.1.

The third quarter is coming. And here it turns out that many accruals made in the first and second quarter need to cancel.

Firstly, in order for the program to correctly calculate taxes and contributions, “Payroll” documents with negative amounts were created in July 2016. These documents completely repeated the documents required for cancellation, only the date of the document was “07/29/2016” and the amounts were with a “minus” sign.

The document “Tax accruals from payroll” for the month of July produced many transactions with negative amounts. Don't worry, it's correct. Next, we close July, August, September and begin filling out RSV-1 for the third quarter.

Now we know how to do it. It will be easier.

Create the initial partition 6.

The program will fill in the data for July and the results for the quarter incorrectly, we fill it in manually.

And we enter corrective information for employees. In the field “Incl. additionally accrued” amounts will be minus.

We create section 6 for the second quarter adjustment.

Everything is done here, click “Show all sections”.

Let's move on to section 4.

Rows should be created here for each adjusted month of 2015 (we rewrite from the previous quarter). And one line for each adjusted month of 2016. There is nowhere to rewrite this data.

Let's go to section 2.1.

The report for the first half of 2016 will help us fill it out; we’ll put it next to it. Further in the text we will often have to refer to it, so we will call it OzP (Half-Year Report).

Line 200, column 3 should contain the same amount as in the OzP, increased by the amounts in columns 4, 5 and 6.

Line 203. The maximum amounts were exceeded in the second quarter, but in the third, after the reduction, there was no excess. Therefore, column 3 should contain the amount as in the OZP. Columns 4 – 6 are empty.

Line 204. Column 3 = p. 200 – p.203. Columns 4 – 6 are the same amounts as in line 200.

Line 205. This is the amount of tax calculated from the amount in line 204. Column to column.

Line 206. This is the tax amount calculated from the amount in line 203.

Line 207 should not be a problem, we always had the same number.

In line 208, even if there was no excess in the 3rd quarter, but since we are indicating corrective data for the second quarter (where there was an excess), we put the number 3.

Lines 210 – 215 are filled in according to the same rules.

Let's go to section 1.

In p.100 the same amount as in the OZP. The remainder has not changed.

Line 110 is equal to the sum of lines 205 and 206 of section 2.1. Lines 111 -113 from there.

Lines 120 and 121 should contain the totals from section 4.

In line 130 we add the amounts from lines 100, 110 and 120.

In the following lines we enter payments and calculate balances.

Let's check. Unloading. We send it. The report is ready.