A sample of filling in the rsv for 9 months. We fill out the calculation of contributions in unusual situations. Contributions to the Russian Pension Fund

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The form and procedure for filling out a new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."

This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service said in a letter dated 07.19.2016 No. BS-4-11 / [email protected], she removed unnecessary and duplicate indicators from the contribution report.

Automatic and manual filling of this form is implemented in all BuchSoft programs, including the Salary and Personnel block, as well as in the Buchsoft Online service.

Who and where provides Calculation of insurance premiums

The calculation must be provided to the Federal Tax Service by payers of insurance premiums:

• persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
• heads of peasant (farm) households.

Which tax office to send the Calculation of contributions to?

Organizations submit the new RSV 2018 form to the IFTS at their location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.

How to submit a calculation of insurance premiums

1. In electronic form.

It is convenient and fast. Therefore, everyone has the right to do it. And those with a population of 25 people or more pass only by TCS.

Is it necessary to take into account when calculating the number of those persons who are paid income not subject to contributions? Yes need. No exemption for them is spelled out in the law.

1. On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of investments.

This method of filing is allowed if the average number of the payer is less than 25 people. To print the calculation, in this case, it is better to single-sided printing, and to fasten it with a paper clip. Because a stapled or duplexed report may not be accepted.

Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it in electronic form, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by the Federal Law of 03.07.2016 243-FZ).

Deadline for submission of the calculation of insurance premiums 2018

Instructions for completing RSV 2018 using the new form

All the basic rules that need to be taken into account when drawing up a report are spelled out in the "Procedure for filling out the calculation of insurance premiums", approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]

Download the form for the calculation of insurance premiums in the FTS 2018

The form of the new form of Calculation of insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected](applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).

Form for calculating RSV insurance premiums for 2018
Download a sample calculation form in MS Excel >>

Where and in what case to submit a "revision" on insurance premiums 2018

You need to submit a new Calculation for contributions to the IFTS. In this case, the corrective report on insurance premiums will be accepted in a form that is relevant for the billing period for which the changes are made.

For example, we submit the "revision" on insurance premiums for the 1st quarter of 2018 in the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - according to the RSV-1 form (or 4 FSS, RSV-2, PB-3 - depending on the type of contributions).

When is the Clarification of Contributions required?

As with other reports to the tax authorities, the obligation to submit an adjustment calculation for insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums to be paid; personal information is not filled in correctly in the report; or the fact of non-reflection or incompleteness of reflection of information in the calculation was revealed.

At the same time, it is better to submit a "revision" on contributions without waiting for a notification from the Federal Tax Service Inspectorate about the elimination of an error in the calculation or the appointment of a check on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ dated 03.07.2016).

If the calculation reveals other errors or omissions (for example, the amount of contributions to be paid is overestimated), then the payer of contributions is entitled to provide an updated calculation, but is not obliged to. And they will not be fined for such mistakes. But when reconciling the calculations and obtaining a certificate of the absence of debt, problems may arise.

No later than October 30, payers of insurance premiums must submit reports for 9 months of the current year. This is the third submission of the calculation of contributions to the tax office. Previous reporting campaigns have identified calculation vulnerabilities where errors are most common. Our article will help you to pass the PCB without problems.

Who must submit a calculation of insurance premiums

PCBs are leased by all companies and entrepreneurs who pay remuneration to individuals. If these persons do not carry out entrepreneurial activities, then this fact does not exempt them from reporting on contributions. The Federal Tax Service of the Russian Federation claims that in this case it is necessary to send a calculation with zero indicators to its IFTS (letter of the Federal Tax Service of the Russian Federation of 12.04.2017 No. BS-4-11 / [email protected]).

The resulting zero calculations enable the tax authorities to separate the payers who did not pay remuneration to individuals during the quarter from those who violate the deadlines for submitting reports and should be brought to tax liability.

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The procedure for filling out the calculation of insurance premiums

The procedure for filling out the calculation is approved by order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected].

Regardless of the activity carried out, payers must include in the calculation:

• title page;
• section 1 "Summary data on the obligations of the payer of insurance premiums";
• subsection 1.1 “Calculation of the amounts of insurance premiums for compulsory pension insurance” and subsection 1.2 “Calculation of the amounts of insurance premiums for compulsory health insurance” Appendix 1 to Section 1;
• Appendix 2 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" to Section 1;
• section 3 “Personalized information about the insured persons”.

The rest of the calculation sections are provided if necessary. For example, if a company calculates social benefits for an employee, then the calculation must be supplemented with Appendix 3 to Section 1.

If the payer calculates insurance contributions at additional rates for compulsory pension insurance, then subsections 1.3.1 and 1.3.2 must be attached to Section 1 of the RSV.

Companies that meet all the conditions for the application of tariffs for insurance premiums in a reduced amount must send the corresponding attachments to the inspectorate. IT companies additionally submit Appendix 5 to Section 1, firms on the simplified tax system that carry out preferential activities - Appendix 6 to Section 1.

Information on assessed contributions from payments made to temporary residents should be reflected in Appendix 9 to Section 1.

Note that in the absence of any indicator, quantitative and total indicators are filled with the value "0", in other cases a dash is put in all the familiarity of the corresponding field.

Please note: the sums of the recalculation of insurance premiums for the previous billing periods in the RSV for the current year do not need to be reflected. In a letter dated 01.09.2017 No. BS-4-11 / 17464, officials from the tax service explained that if the company recalculates contributions for previous billing periods, then it is necessary to submit the revised forms to the appropriate funds. Let us remind you that the "specified" will need to be submitted according to the old forms.

The company reimbursed social benefits from the fund

The calculation must reflect the amount of compensation received from the fund. Note that the form contains data only for the periods after 2017.

On line 080 of Appendix No. 2 to section 1 of the calculation, the corresponding columns reflect the amounts reimbursed by the FSS for the payment of benefits from the beginning of the year, for the last three months of the settlement (reporting) period, as well as for the first, second and third month of the last three months of the settlement ( reporting) period, respectively.

In this regard, if the reimbursement of the amounts of expenses occurs in one reporting period for expenses incurred in another period, the indicated amounts must be reflected in the calculation in the month of receipt of funds from the FSS of the Russian Federation.

If the company-payer of contributions is located on the territory of the region where the pilot FSS project is being implemented, then the procedure for filling out the calculation is different. Recall that within the framework of the project, benefits are paid directly from social insurance.

The tax authorities believe that since companies do not bear the cost of paying social benefits in this situation, it means that they do not fill in Appendices No. 3 and No. 4 to Section 1 of the calculation and do not include the RSV they submit to the tax authorities (letter from the Federal Tax Service of the Russian Federation dated 03.07.2017 No. BS-4-11 / [email protected]).

However, there are exceptions:

• during the quarter the company moved from the territory of the entity that is not participating in the project to the region where it is working with might and main;
• the company was located in the territory of the entity entering the pilot project not from the beginning of the billing period.

In this case, the completion of Appendices No. 3 and No. 4 of Section 1 is carried out in the usual manner.

The company paid employees non-contributory amounts

In this case, the order of reflection of these amounts depends on whether they are subject to taxation of contributions or not. In the first case, payments should be included in the calculation, in the second case, it is not necessary to indicate them in the RSV. So, for example, if a company pays rent to an employee for the use of his property, then these payments are not reflected in the calculation, because are not an object. Benefits that are attributable to the contributory facility but are not subject to, for example, “child benefits”.

The base for contributions is indicated in the RSV in the form of the difference between the accrued payments that are included in the taxable object and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation. Such clarifications were given by the tax authorities in a letter dated 08.08.2017 No. GD-4-11 / [email protected].

The company has moved to a different location

If an organization has changed its address during the reporting period, its old tax office must submit all information, including the "Settlements with the budget" card, to the IFTS at the new address of the payer.

RSV in this case must be handed over to the inspection at the new location. The calculation should indicate new checkpoints and OKTMO. At the same time, it is necessary to include data in the report that serve as the basis for calculating and paying insurance premiums, on an accrual basis from the beginning of the year.

Employees quit in the reporting period

Payers of contributions must complete section 3 of the calculation in relation to all individuals in favor of whom payments and other remuneration were accrued in the reporting period. This rule applies to employees laid off in the previous quarter. However, if employees with whom labor relations were terminated did not receive any payments in the reporting period, information on them does not need to be entered in this section (letter of the Federal Tax Service of the Russian Federation No. 03-15-06 / 61030 of 09.21.2017).

Employees transferred from one separate division to another

The tax authorities will not accept the calculation if ...

Article 437 contains two grounds, in the presence of which the tax authorities have the right to refuse the company to accept the calculation of insurance premiums. In a letter dated January 19, 2017 No. BS-4-11 / [email protected] concretized the specified norm. So, PCB is considered unrepresented in the case of:

1. Information on the total amount of insurance premiums for compulsory pension insurance does not correspond to information on the amount of calculated insurance premiums for each insured person for the specified period:

Line 061 in columns 3, 4, 5 of appendix 1 of section 1 of the calculation must coincide with the sums of lines 240 of section 3 of the calculation for each month, respectively.

1. The indicated inaccurate personal data identifying the insured individuals: full name - SNILS - TIN (if any).

However, the presence of these errors does not mean that the company will immediately be brought to tax liability for failure to submit a calculation. She will have a chance to correct the shortcomings. To do this, it is necessary to submit an update with reliable information to the inspectorate. Moreover, it is important to comply with the deadline for submitting the corrected report established by the code:

• if the company reports on paper, then the Tax Code of the Russian Federation gives 10 days to provide an updated RSV. The term begins to run from the date of sending the notice on paper;
• if the company sends reports in electronic form, then it must, within 5 days, starting from the date of sending the notification in electronic form, submit the revision to the Federal Tax Service Inspectorate.

If the organization meets the deadlines, the updated RSV will be considered accepted on the date of submission of the primary form, which contained errors.

In addition, the tax authorities provided a new basis for refusing to accept the calculation of insurance premiums (letter of the Federal Tax Service of the Russian Federation dated August 24, 2017 No. BS-4-11 / [email protected]).

The Federal Tax Service explained that if the calculations contain data on the accrued insurance premiums with negative values, then the inspectors will refuse to accept the reports. The reason - insurance premiums with negative values ​​cannot be reflected in the individual personal accounts of insured persons in the compulsory pension insurance system.

In this situation, the inspectors must oblige the company to enter correct data in the calculation of contributions and submit a "revision".

This situation can arise when the amount of the benefit paid exceeds the amount of the insurance premiums. In this case, in Appendix No. 2 to section 1 of the calculation of insurance premiums, you cannot indicate a minus sign in line 090. Line 090 must have a positive value. To fill in the calculation correctly, you must indicate the sign "2" in this line. In this case, it will be clear that the amount of contributions is less than 0 (letter of the Federal Tax Service of the Russian Federation dated 23.08.2017 No. BS-4-11 / [email protected]).

We talked about the form of Calculation of insurance premiums, which is applied from 01.01.2017 and is submitted quarterly to the tax authorities, in ours. For the first time, the policyholders submitted such a calculation based on the results. We will tell you about the calculation of insurance premiums for 9 months of 2017 in this material and give an example of filling it out.

Calculation of insurance premiums for 9 months 2017: download

Recall that the Calculation is compiled on an accrual basis for the 1st quarter, half year, 9 months and a year. Despite the “cumulative” nature, the Calculation is often referred to as quarterly (for example, for the 4th quarter, and not for the year), because it shows in detail (by months) information only for the last quarter of the reporting (calculation) period. Therefore, they say, for example, the preparation of the calculation of insurance premiums for the 3rd quarter of 2017 based on the results of 9 months of 2017.

Due date and form of Settlement

Organizations and individual entrepreneurs that make payments to individuals must submit the Calculation to their tax office no later than the 30th day of the month following the past quarter (clause 7 of article 431 of the Tax Code of the Russian Federation). If the 30th day falls on a weekend or a non-working holiday, it will be possible to hand over the Calculation without consequences on the first working day following such a day (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 9 months of 2017, the calculation must be submitted no later than 30.10.2017.

As a general rule, the Calculation can be submitted both on paper and in electronic form. However, if the payer of insurance premiums has an average number of individuals in favor of whom payments were made, exceeded 25 people in the previous settlement (reporting) period, the Calculation must be submitted only in electronic form. Electronic Calculation must also be submitted by newly created organizations with more than 25 people (clause 10 of article 431 of the Tax Code of the Russian Federation).

What sheets and sections should I hand over?

The following sheets and sections must be submitted by all payers of insurance premiums (clause 2.4 of the Procedure for filling out, approved by Order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / [email protected]):

Other sections, subsections and applications should be included in the Calculation only if the relevant information is available. If, say, in the reporting period, the payer of insurance contributions accrued social insurance benefits to individuals, it will be necessary to additionally fill out and submit Appendix No. 3 to Section 1, which is called “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in in accordance with the legislation of the Russian Federation ”.

Calculation of insurance premiums for the 3rd quarter of 2017: sample

Iris LLC is a payer of insurance premiums, which is subject to the general taxation system and applies the basic rate of insurance premiums.

At the end of the first half of 2017, the number of insured persons is equal to the number of persons from whom insurance premiums have been charged, and amounts to 1 person (CEO).

Please note that in the reporting period, the amount of payments to an individual exceeded the maximum base for calculating contributions for compulsory social insurance. Recall that in 2017 it is 755,000 rubles (Government Decree of November 29, 2016 No. 1255). Accordingly, in excess of this amount, social insurance contributions are not charged (

Calculation of insurance premiums is a new reporting form that has been introduced since 2017. You need to fill out the calculation for 1 quarter, half a year, 9 months and a year. The article provides step-by-step instructions for filling out the report on insurance premiums for the 3rd quarter of 2017. We offer you to download the calculation form and a sample of filling at the bottom of the article.

Starting from January 1, 2017, the issues of collection of insurance premiums and control over the maintenance of reporting on them were transferred to the jurisdiction of the Federal Tax Service. At the same time, there was a change in the forms of such reporting, so, in particular, a new calculation form was adopted, designed to replace the RVS-1 form, previously filled out for the Pension Fund. In addition, the new form simplifies the registration of the 4-FSS form, which was submitted to the Social Insurance Fund. Separately, it is worth mentioning the fact that the latter was in charge of only contributions for "industrial injuries", everything else is now being dealt with by the Federal Tax Service.

Deadlines for submitting the calculation to the tax

As for the deadline for the new report, it is submitted to the Federal Tax Service in several stages. In this case, the document, in accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, must be submitted no later than the 30th of the month that follows the reporting one. To date, the schedule for the delivery of the calculation of insurance premiums is as follows:

• for the first quarter - no later than May 2;
• six months before July 31;
• for nine - no later than October 30;
• the annual report is submitted until January 30, 2018 inclusive.

In what form to take

When the average headcount of the organization is more than 25 people, this report can be transmitted electronically over the Internet, while a secure channel and an electronic signature are required.

In the same case, when the staff of the organization is less than this value, all documentation can be handed over personally to employees of the territorial body of the Federal Tax Service or sent to it by mail. In this case, all reports are submitted exclusively at the actual location of the legal entity or the residence of an individual entrepreneur.

A responsibility

For non-observance of the procedure and deadlines for the delivery of the calculation of insurance premiums, a rather serious punishment is provided in the form of fines.

So, for example, if you do not follow the electronic form for submitting this document, you can get a fine of 200 rubles in accordance with Article 119 of the Tax Code of the Russian Federation.

Penalties are also provided for incorrect filling out of the report form or the presence of errors in it.

How to fill out a new calculation of insurance premiums in 2017

Outwardly, the new form of reporting is similar in structure to a tax return and has fundamental differences from the form of reporting to off-budget funds. Such differences lie in the fact that all indicators included in the calculation are related exclusively to accruals for the reporting quarter only.

Separately, it should be noted that this form of calculation does not contain absolutely any information about the previously listed payments for insurance premiums, as well as the amount of the initial and final debt. Most business leaders and chief accountants are extremely positive about this fact.

The new form for calculating insurance payments consists of three sections and several appendices.

About the first section

The first section of the described reporting form is devoted to indicators of the amounts of those insurance premiums that are payable to the budget. Here, in addition to the main contribution to the PFR for pension insurance, the amounts subject to accrual at the additional tariff, as well as contributions paid for additional social security, are indicated. In this case, both the total amount and its breakdown by three months must be entered into the reporting form. The developers of the calculation provided for each type of insurance premiums in this case, its own BCC.

All codes of the budget classification when filling out the reporting form must be indicated in order to correctly reflect the information transmitted to the Federal Tax Service on the personal account of the payer of insurance premiums.

In addition, it also allows you to automatically extinguish the existing debt in the FTS system immediately after making a payment on it in the form of a payment order.

In addition to the BIK, the first section of the reporting form for 2017 contains fields designed to indicate the amount in excess of expenses over the insurance premiums already accrued to the FSS. Such expenses are included in a single amount, as well as with a breakdown by month. Additional information for the first section is entered into the 10 appendices available with it. Their main task is to decipher the general information transmitted to the authorized body about the insurance premiums accrued to the payer.

First and third appendices to section 1

The first and third appendices to the first section are most often filled in. So Appendix No. 1 is intended for entering into it information about all calculations for pension insurance, as well as the number of persons insured at the enterprise, from whose remuneration it is necessary to calculate compulsory insurance payments to non-budgetary funds.

At the same time, it is imperative that the base for calculating these contributions must be indicated with a decryption showing the presence or absence of a limit value.

As for Appendix No. 3, then here the information about the expenses incurred by the legal entity for the purposes of compulsory insurance is recorded. In this section, the form provides for a breakdown of the amounts according to various types of social benefits. These include:

• sick leave;
• maternity benefits;
• childcare benefits, etc.

Completing the second and third section

The second and third sections of the form for calculating insurance premiums for the 3rd quarter of 2017 have their own subtleties in filling out.

For example, second section specially designed for farmers and farm heads. They indicate in the form the available amount of accruals on insurance contributions, both to the Pension Fund and the social insurance fund, while binding mandatory payments to the existing specialized BSC is mandatory.

The second section also has its own appendix. It contains information about each member of the farm or peasant economy, namely, last name, first name, patronymic, TIN, SNILS, the period of membership in the farm, as well as the amount of income paid to each member. Moreover, its amount is necessarily broken down by month.

Third section calculation of insurance premiums is a set of personalized data about all persons in respect of whom the employer pays insurance premiums.

Separately, it is worth pointing out the fact that each employee of the organization who had income in it or from an individual entrepreneur for the past quarter is indicated on a separate sheet in the form of calculating insurance premiums.

Payments at the "standard" tariff are entered in subsection 3.2.1. In the same case, when tariffs were used in several variants, each of them should be indicated in a new line. If the calculation includes the amounts of payments subject to additional tariffs, they will need to be indicated in subsection 3.2.2.

Checking and eliminating calculation errors

Before submitting the calculation of insurance premiums for the 3rd quarter of 2017, it will be necessary to check the fulfillment of the control ratios without fail.

The fact is that the checklists have been updated and now the tax authorities are demanding to verify the data entered into the calculation with the 6-NDFL form. In this case, the difference between lines 020 and 025 of the first section of this form should be correlated with the base on the noses, namely with line 050 of column 1 of subsection 1.1 of section 1.

There are other benchmarks that need to be met.

If an error is found after the document has been submitted, the tax inspector will not accept the report and will send a notification to the employer about the elimination of the identified violations within 5 days. When submitting reports in electronic form, this period is increased to 10 days.

Form and Sample 2017

Form for calculating insurance premiums for 2017 - free download by.

Calculation of insurance premiums for the 3rd quarter of 2017, sample filling -.

This article will consider the new procedure for submitting the Calculation of insurance premiums as mandatory reporting of legal entities, as well as new deadlines for submitting reports from 2017.

Terms of delivery of RSV in 2017 and 2018 - table

Until 2017, legal entities were required to submit to the PFR branch the calculation of insurance premiums in the RSV-1 form on a quarterly basis by the 15th day of the next month, if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals made, payments, the general wages fund.

Since this year, there have been cardinal changes and now, this form will not be applied. According to the new rules, all organizations and individual entrepreneurs will be required to submit a calculation of insurance charges to the Federal Tax Service, but on a different form and with different terms.

Conventionally, many continue to call this report RSV-1, because this name has been used for several years and everyone is used to it. At the same time, the new report will have a new design, and what is very important, new deadlines for submission to the supervisory authority.

Now the deadlines for the delivery of the RSV are regulated by the Federal Tax Service, namely, paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report must be submitted to the supervisory authority no later than the 30th day of the month following the reporting period.

To make it clearer and easier to navigate in this matter, all the necessary dates are included in the table:

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Based on the information presented in the table, it can be seen that the deadlines for the delivery of RSV by legal entities in the current year have changed, and now they will not depend on how the report is presented: on paper or in electronic form. At the same time, if the company employs 25 or more people, the report must be submitted only in electronic form (paragraph 10 of Article 431 of the Tax Code of the Russian Federation).

It is important to consider when filling out the RSV

It is important that from the beginning of 2017 a form approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / 551 dated 10.10.2016 should be provided in the form of a single calculation RSV-1, RSV-2, PB-3, part 4-FSS. The calculation of insurance premiums drawn up on the old form will not be accepted for verification.

• for each employee, pension contributions will not coincide with the total amount of contributions;
• incorrect data of the insured persons has been entered.

After the employer receives an electronic violation notification, it will be necessary to correct the error and submit a new calculation within five days. Otherwise, a fine will be charged:

The new letterhead has three important sections and a cover page. For each section, in turn, annexes can be drawn up. Obligatory to fill in are:

• title page;
• section 1 - data on the accrued insurance premiums are entered;
• subsection 1, appendix 1 - the procedure for calculating contributions;
• subsection 1.2, appendix 1 - calculation of contributions to the CHI;
• section 1, appendix 2 - calculation of contributions to the Social Insurance Fund due to temporary disability and by decree;
• section 2 - data on contributions of peasant and farm households;
• section 3 - personalized accounting for each employee.

Data are entered in rubles with kopecks. All data are entered with a capital letter:

The procedure for filling out the calculation of insurance premiums is specified in a special instruction. The person responsible for drawing up the form can use the exel form, which can be easily downloaded on the Internet, or fill out the calculation using a special program that can be downloaded on the official portal of the tax service or obtained during a personal visit to the Federal Tax Service of Russia.