Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2018. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.

However, the draft provides that the new order will come into force on January 1, 2018 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2018.

Deadlines for submitting calculations for insurance premiums in 2018: table

Submit your invoice no later than the 30th day of the month following the reporting (billing) period. If the due date falls on a weekend, the payment can be submitted on the next working day.

Read also Limitation period for accounts receivable

Such rules are established by paragraph 7 of Article 431, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year. This is provided for in Article 423 of the Tax Code of the Russian Federation.

Heads of peasant (farm) households without hired workers submit payments once a year before January 30 of the calendar year that follows the expired billing period. Therefore, no later than January 30, 2018, they submit the calculation for 2017.

Delivery method in 2018

In 2018, organizations and individual entrepreneurs submit calculations to the Federal Tax Service at the place of registration. The method of submission depends on the average number of employees for the previous reporting (calculation) period:

• 25 people or less – electronically or on paper;
• more than 25 people – strictly in electronic form.

This is stated in paragraph 10 of Article 431 of the Tax Code of the Russian Federation.

If you miss deadlines

What happens if the deadlines for submitting insurance premium payments are missed in 2018?
For late submission of calculations, the tax office may fine an organization or entrepreneur. The amount of the fine is 5 percent of the contributions that must be paid (additional payment) based on this calculation. When calculating the fine, inspectors will subtract from this amount the contributions that you transferred to the budget on time.

What are the deadlines for submitting RSV-1 in 2017? Have the submission deadlines changed? Are there new deadlines for submitting RSV-1 in 2017 in connection with the transfer of insurance premiums to tax authorities? Here is a convenient table with deadlines.

Calculation of RSV-1 in 2017

Form RSV-1 was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p. In 2016, policyholders submitted this form of payment to the Pension Fund of Russia divisions within the following deadlines:

• on paper – no later than the 15th day of the second calendar month following the reporting period;
• in electronic form - no later than the 20th day of the second calendar month following the reporting period.

However, in 2017 it will no longer be applied. In return, organizations and individual entrepreneurs will submit to the Federal Tax Service a calculation of insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The RSV-1 form will no longer be used in 2017 and the deadlines for submission in 2017 will also change.

New deadlines for RSV-1: 2017 table

Many accountants, of course, will call the calculation of insurance premiums in 2017, as before, RSV-1. Everyone has already become accustomed to this name after several years of existence of this form. However, it is worth noting that the deadlines for the delivery of RSV-1 in 2017 will be new. They changed due to the fact that in 2017 insurance premiums came under the control of the Federal Tax Service. And the deadlines for submitting RSV-1 will be regulated by tax legislation, namely, paragraph 7 of Article 431 of the Tax Code of the Russian Federation. It will be stipulated that the calculation will need to be submitted no later than the 30th day of the month following the reporting month.

For the entire past year, policyholders must provide the RSV-1 calculation to the Pension Fund. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.

What the PFR RSV-1 form is and what difficulties may arise when entering figures (for contributions), we will consider in the article. You can download the PFR RSV-1 form at.

Any employer, regardless of the chosen taxation system, must fill out and submit form RSV-1 to the Pension Fund of the Russian Federation.

The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, contributions that were accrued and paid to structures such as the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund are indicated.

The document displays specific amounts that were accrued and paid to employees for the following purposes:

• For the employee's pension, which is responsible for insurance.
• Contributions going to the funded part of a future pensioner.
• Part of the funds to pay for medical expenses. fear of the central (federal) fund.
• To pay medical fees. fear of the regional fund.

This report is completed and submitted to the regulatory authority, the Pension Fund of Russia, once a quarter. The reporting periods are 1st quarter, six months, 9 months, and the last quarter, the annual one, closes the accounting year.

Who submits the RSV-1 report?

State The authority, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:

• For businessmen who have employees on their staff.
• Individuals who, although not individual entrepreneurs, have entered into an agreement of any nature with another person.
• All organizations and firms, regardless of taxation regime.

If an agreement with an employee is concluded, it means that the responsibilities of the policyholder include not only paying contributions, but also filling out reporting documents. For example, according to the RSV-1 form of the Pension Fund of Russia. You can download and fill out the form on the Pension Fund website or from us.

Procedure for filling out RSV-1

We have decided that the document is filled out by employer-insurers. And everyone determines for themselves which sections need to be filled out. As a rule, standard filling consists of the following sections of RSV-1:

• first page (title page);
• section 1;
• subsection 2.1;
• section 6.

Other sections are filled in if additional charges have been made for insurance premiums.

Thus, the RSV-1 form will be filled out according to the data that was accrued and paid in the organization.

Front page

Before you begin filling out the main sections of the document, you need to fill out the first page (title page). It must indicate the following employer information:

• Full name of the policyholder;
• employer's tax identification number and checkpoint;
• registration number issued by the Pension Fund;
• OKVED. This code is issued by the NO when registering a company or merchant;
• telephone.

All fields on the title page must be completed. If something is missed, it will already be considered a violation.

First section - Calculation of accrued and paid insurance premiums

When filling out the first section of the reporting, responsible persons usually do not experience any difficulties. The main thing is to enter the correct numbers.

So, in the first section of the form you will need to indicate the total amounts that were accrued and paid for all employees. All data entered into this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.

Section six - Information about the insured persons

Individual data for each employee is entered here. The following information is required when filling out RSV 1:

• Full name of the insured persons;
• SNISL employee;
• contributions accrued to specialists;
• the amount of contribution that was paid for the employee.

Each calculation sheet is signed by the head of the company.

Deadlines for submitting RSV-1 Pension Fund and fines

It is important to remember that the deadlines for submitting the document vary. If the organization has fewer people on staff, then it can be submitted on paper. The deadline for submitting a document for this format is the 15th day of the reporting quarter. If the DAM form is provided electronically, then it must be submitted on the 20th. This date is determined for those policyholders who have more than one person on their staff.

Under no circumstances should you be late for submitting documents. Failure to submit a reporting document on time imposes a fine on the company.

If the form was not submitted in the format established for the enterprise (it must be submitted electronically, but was submitted on paper), then the fine will be 300 rubles.

If the document was submitted late, a penalty is imposed, which is 5% of the amount of the specified fees. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.

For example, Lotos LLC submitted payments online in November, although they were supposed to be submitted on the 21st. It turned out that the delay in submitting the document was less than a month.

• Pension contributions - 35,000.
• Honey. contributions - 7,500.

We calculate the amount of the fine - 35,000+7,500*5%= 2,125 rubles.

If you work in the 1C program, then this video will help you fill out the RSV-1:

In this article, we describe in detail the deadlines for submitting reports for the 2nd quarter to the Federal Tax Service, Pension Fund, and Social Insurance Fund.

Despite the start of the holiday season, the accountant’s work does not stop, because no one has canceled reporting for the 2nd quarter (half of the year) of 2016. What are the requirements for reporting deadlines?

The deadlines for paying taxes and the deadlines for submitting tax reports are established by the Tax Code of the Russian Federation. Federal laws determine the deadlines for submitting financial statements, as well as reporting to the Pension Fund and Social Insurance Fund.

Pension Fund of the Russian Federation

“SZV-M: We sort it out, fill it out, hand it over!”

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Deadlines for submitting reports in the SZV-M form during the 2nd quarter of 2016:

Social Insurance Fund

Submitted to the Social Insurance Fund quarterly report on form 4-FSS. It reflects accrued contributions for compulsory social insurance and contributions for injuries. This form is submitted by all payers of contributions to the social insurance fund: organizations and individual entrepreneurs who pay payments to individuals.

If the average number of employees of an organization (entrepreneur) does not exceed 25 people, then the 4-FSS report can be submitted both in paper and electronic form. If the number of employees exceeds this figure, the form is submitted only electronically.

Deadline for submitting reports to the Social Insurance Fund 4-FSS for the 2nd quarter (6 months) of 2016:

• in paper form - no later than July 20, 2016.
• in electronic form - no later than July 25, 2016.

Tax office

6-NDFL– a new reporting form for employers, which includes generalized information: for all individuals who received income from a tax agent; about all accrued and paid amounts of income; about tax deductions provided; about calculated and withheld personal income tax.

This reporting form must be submitted by:

• Individual entrepreneurs and organizations that are tax agents, that is, those who pay income to employees and other individuals.

Deadlines for submitting 6-NDFL calculations for the 2nd quarter (half year) of 2016.

Submission of quarterly tax reports when applying the simplified tax system is not provided.

The VAT return is the most complex form of reporting, as is the tax itself. It has 12 sections, including information from the purchase book and sales book, and in case of intermediary activities, from the journals of received and issued invoices.

• VAT payers;
• VAT tax agents;
• intermediaries who, on their own behalf, issue invoices with the allocated amount of VAT (except for intermediaries who are not VAT payers and tax agents).

VAT payers are required to fill out only section 1 “Amount of tax to be paid to the budget (reimbursement from the budget), according to the taxpayer” and the title page. The remaining sections must be completed if the company had turnover subject to VAT

Deadlines for submitting VAT returns for the 2nd quarter of 2016

Taxpayers (tax agents) must submit a VAT return no later than July 25, 2016.

The income tax return is filled out only by organizations using the general taxation system (OSNO). The report is submitted to the tax service and allows you to estimate the amount of income and expenses received by the organization for the reporting period.

The procedure for submitting a tax return depends on how the organization pays income tax. If the organization makes advance payments every month, then it is necessary to fill out the declaration in full for 1 quarter, 6 months, 9 months and a year. At the end of the remaining months, the same declaration is filled out, but in a simplified form - sheets 01 and 02 and subsection 1 of section 1.

The deadline for submission is no later than the 28th day of the month following the reporting period. If the day of submission of the declaration falls on a weekend, it is postponed to the next working day.

Deadlines for submitting income tax reports for the 2nd quarter (6 months) of 2016.

• Taxpayers for whom the reporting period is a quarter must submit a tax return for the half-year (2nd quarter) no later than July 28, 2016.
• Taxpayers who calculate monthly advance payments based on actual profits received submit tax returns no later than 28 days after the reporting month. Namely: June 28 (for the period January-May), July 28 (for the period January-June).

Property tax is imposed on all movable and immovable property of organizations, a detailed list of which is specified in Article 374 of the Tax Code of the Russian Federation.

Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end of the relevant reporting period. (Article 386 of the Tax Code of the Russian Federation).

If the organization did not conduct any activities, there were no transactions on current accounts or cash desks, and there are no objects of taxation, then it is possible to submit a single simplified declaration. The filing deadline is the 20th day of the month following the reporting quarter.

Deadline for submitting a single simplified declaration for the 2nd quarter (6 months) of 2016 - no later than July 20, 2016.

There are many reports. But any of them can be prepared easily and quickly. To do this, you just need to download one of the BukhSoft accounting programs or register in the Bukhsoft Online cloud accounting. In this case, the report file can not only be uploaded to a flash drive, but also sent via TKS.

Until 2017, reporting to insurance funds was provided on the DAM-one form on a quarterly basis. Form RSV-1 was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, accounting for insurance premiums has been transferred to the jurisdiction of the tax authorities. At the same time, reporting forms have also changed. Is it necessary to provide RSV-one in 2018? Let's figure it out.

What is it

The described reporting was sent to two funds:

• Pension (PFR);
• for compulsory health insurance (MHIF).

Attention: the forms have been replaced since the beginning of 2018. Now information is submitted to the Pension Fund on new forms:

• SZV-M;
• SZV - EXPERIENCE.

Who should fill out

Employers are required to provide reporting on the SZV-one form, which include:

1. legal entities that have entered into agreements with other people:
   • labor agreements;
   • civil contracts;
2. self-employed citizens creating jobs.

Attention: if earnings are calculated and paid from which the insurance premium is calculated, then the form must be submitted.

About deadlines

According to the methodology in force until 2018, calculations were provided quarterly until:

• before the 15th day of the month following the reporting period, on paper;

Its frequency is as follows:

• for 1 quarter;
• for half a year;
• in 9 months;
• per year.

Attention: if the date falls on a holiday or day off, the deadline is postponed to the next working day.

Is it available in 2018?

Due to the fact that this reporting includes an annual frequency, it is necessary to submit it for the last time in 2018:

• until February 15 on paper;
• until the 20th - in electronic form.

In what form should it be provided?

The law requires filing DAM-one in two options:

1. On paper you need to prepare two copies:
   • one remains in the fund;
   • the second is marked with receipt;
2. The electronic version has the following features:
   • mandatory for organizations employing more than 25 people;
   • must be certified by an electronic digital signature.

Important: if the number of employees of an enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.

Where to submit

1. Enterprises and organizations are required to send the described calculation to the Pension Fund branch at their location:
   • branches and separate divisions with their own accounting department are sent to the appropriate department.
2. Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transfer to funds

Organizations with a small number of employees and individual entrepreneurs can provide reporting:

• personally;
• through a representative (power of attorney required);
• by post with a description of the attachment.

The electronic version, mandatory for enterprises with a large staff, is sent via the Internet or on a flash drive. It must be certified with a digital signature.

Attention: issuing an electronic signature of the manager takes one or two business days. The cost of work varies between 6,500 - 7,500 rubles.

Filling rules

The methodology for entering this into the DAM-one was approved by Resolution of the Pension Fund of the Russian Federation Board No. 2P dated January 16, 2014. In addition, changes and additions were made to it. When filling out reports, you must strictly follow these guidelines.

The reporting consists of six sections. In each, you need to enter the appropriate data, focusing on the name of the cells.

Important: the information entered into the form is coded. It is necessary to study the instructions for filling out so as not to make mistakes. Download for viewing and printing:

General requirements for entering data

When filling out the form, you should follow the general rules. They are:

1. Each page must contain a registration number. It is placed at the top of the page.
2. Only one indicator can be entered in a cell.
3. The columns for which there are no indicators are filled in with dashes. The exception is the sixth section. There are no dashes in it.
4. Not allowed:
   • corrections;
   • errors;
   • adjustments.
5. Each sheet must be signed. The date is placed next to it.
6. The seal impression (if any) is placed on the title page. It says "M.P"

Important: the title page must indicate the reporting type and period code.

Filling Features

The RSV form one contains information about:

• personal data of each worker;
• insurance premium made for it in:
  • MHIF;
• recalculation of payments (section 4);
• adjustment of amounts taking into account special rates (section 2.4).

Attention: corrective information is submitted only on forms that are valid at the time of reporting.

Reporting in the form described is collected from sections, some of which are not filled out by individual groups of payers. The following pages are required:

• title;
• sections:
  • 2.5.1;

1. Parts 2.2, 2.3 and 2.4 are intended for payers applying additional rates.
2. If an enterprise uses reduced rates in accordance with Law No. 212, then Part 3 must be completed.
3. Enterprises that employ students are required to complete the fifth section.
4. Corrective information is included in parts 2.5.2 and 4.

Download for viewing and printing:

Latest changes in filling rules

The changes affected the procedure for entering data into the updated form in 2016. They are:

1. Organizations are required to provide updated data before mandatory reporting (after the first day of the fourth month following the reporting month). In this case, parts 2.5 and 6 are not included in the additional form.
2. If there is an overpayment, then the values ​​of lines 150, 100, 140 and 130 are checked:
   • the indicator from column 5 of line 150 must be equal to the sum of the values ​​in columns 3 and 4 (of the same line).
3. The use of codes has been clarified:
   • “CHILDREN” means that a person is on parental leave for one and a half years;
   • if the child is already 1.5 years old, but not three years old, then the code “DLCHILDREN” is entered;
   • "CHILDREN" is used to refer to parental leave granted to:
     • guardian;
     • grandmother or grandfather;
     • another relative (not a parent).
   • “NEOPL” is used to identify periods of leave without pay or forced downtime due to the fault of the worker;
   • the period of advanced training is coded with the sign “QUALIFICATION”;
   • if a citizen is involved in the performance of state or public duties, then “SOCIETY” is indicated;
   • donor days are shown as "SDKROV";
   • standstill associated with suspension from work is coded with the sign “SUSPENDED”.

What to do if no activity was carried out

Enterprises and entrepreneurs that have not accrued earnings are still required to submit the form to the Pension Fund. In this case, the title and the first two sections are filled out. Failure to submit a zero report is equivalent to a violation of the deadline for its submission.

Attention: along with the zero form, you must provide an explanatory note describing the reasons for not transferring funds to the funds

Punishment for violation

Government agencies strictly approach the control of deadlines and information in the described calculation. If violations are detected, a fine is imposed:

• 1000 rubles for violation of deadlines for payment of due amounts;
• if the money is not transferred, the amount of penalties depends on the amount of non-payment:
  • 5% of contributions due for mandatory transfer for the last quarter;
  • not less than one thousand rubles;
• guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

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Watch the video about new reporting forms in 2018

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