Form rsv 1 in 1s version 8.2. Accounting info. Document "Calculation of insurance premiums" for March

Hello dear visitors zup1c. Today we will talk about those accounting situations in which in 1C ZUP 3.1 it will be necessary to form a correcting (clarifying) form "Calculation of insurance premiums" (ERSV). We'll look at two practical situations:

• Recalculation of sick leave, as a result of which there is a decrease in the "non-taxable" amount
• Recalculating employee income resulting in negative base

Recalculation of sick leave and the formation of a corrective form "Calculation of insurance premiums" Consider a situation in which an employee is recalculating sick leave (the number of days decreases). So, in March, the employee received a "sick leave" for the period 03/10/2017 to 03/20/2017. Next, the salary for March was calculated and the contributions were calculated. In total, for the first quarter, this employee received 2,661.34 rubles, which are not subject to contributions.

Calculation of insurance premiums in 1s 8.3 accounting and zup

Changes to the Labor Code of the Russian Federation, personal income tax and wages. See the reports of the representatives of the regulatory authorities on Kontur.Conferences-2018 Learn more The composition of the updated calculation changes made, other sections and appendices may also be included if they have been changed. Section 3 "Personalized information about insured persons" is included only in relation to those individuals for whom changes have occurred (clause 1.2 of the Procedure). Let's go back to the example above. In this case, when filling out the revised calculation, the indicators of section 1 of the previously presented calculation for half a year are adjusted.

"1c salary and personnel management" in examples!

In this case, in 1C ZUP 3.1 it is necessary to enter the document "Vacation without payment" in April for the period 20.03 - 30.06. In the document, on the "Recalculation of the previous period" tab, the salary for March will be reversed. Since the employee will not have any other income this month, the program will attribute this reversal income for insurance premium accounting purposes in March, so that it will reduce the employee's March income.

Important

Therefore, when filling out the document "Calculation of salaries and contributions", the contributions for March will be reversed. You can also see the decrease in the base and the contributions themselves for March in ZUP 3.1 in the report "Analysis of contributions to funds". Since this reversal information in the accounting of insurance premiums went into March, you will need to generate and submit a correcting (clarifying) form "Calculation of insurance premiums" for the 1st quarter in order to adjust the information on income and premiums for March.

Calculation of insurance premiums in 1s 8.3 accounting

Chief accountant Irinka.feo status: Chief Accountant Registration: 05/05/2014 Address: Crimea Age: 48 Posts: 866 Thank you: 230 Re: Adjusted calculation of insurance premiums Quote: Message from Ves`na I have not seen a single document in which it is written that it should not be Expand for viewing Appendix N 2 * Approved by order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / * PROCEDURE FOR FILLING IN THE CALCULATION OF INSURANCE PREMIUMS * I. General Provisions* 1.2. If the payer finds out in the filed by him in tax authority calculation of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums to be paid, the payer is obliged to make the necessary changes to the calculation and submit to the tax authority an updated calculation in the manner prescribed by Article 81 Tax Code Russian Federation(hereinafter - the Code).

Adjusted calculation of insurance premiums

Salary and personnel / Directories and settings / Cost items for insurance premiums If you need to use other items, you can add them to the directory, specifying a link to cost items for accruals. Calculation of insurance premiums This operation is performed automatically standard document 1C 8.3 Accounting "Payroll" simultaneously with the wages... Watch our video about step-by-step payroll in 1C: Salary and personnel / Salary / All charges After filling out employee charges, the "Contributions" tab displays the calculated insurance premiums.
The calculation is carried out according to the type of contribution rate for this organization, as well as the types of accrued income. When conducting this document, in addition to the payroll transactions, it also generates the payroll accounting transactions.
The employee was not included in the calculation If any insured persons were not included in the initial calculation, the revised calculation includes section 3, containing information regarding the specified individuals with an adjustment number equal to "0" (as primary information). If necessary, the indicators of section 1 of the calculation are adjusted. Included in the calculation extra employee In the event of an erroneous presentation of information about insured persons in the initial calculation, section 3 is included in the revised calculation, containing information regarding such individuals, in which the correction number is different from “0”, “0” is indicated in lines 190-300 of subsection 3.2, and at the same time correction of indicators of section 1 of the calculation.

How to make an updated calculation of insurance premiums in 1s 8 3 basic

Life does not stand still, as well as the changes introduced to the laws of our country. So, starting from 2017, the calculation of insurance premiums is submitted in the form of KND 1151111. These changes were approved by order of the federal tax service RF No. ММВ-7-11 / dated October 10, 2016.
Earlier, a report on the RSV-1 PFR form of January 16, 2014 was submitted to the supervisory authority. Naturally, the report in the form of KND 1151111 appeared in the programs 1C ZUP and Accounting. Filling in "Calculation of insurance premiums" in 1C All actions performed will be performed in the program 1C 8.3 ZUP 3.1.

For the program 1C 8.3 Accounting, the principle is the same. First, let's figure out where in 1C 8.3 Calculation of insurance premiums. Go to the "Reporting, Help" menu, select "1C-Reporting".

In the accounting department: "Reports" - "Regulated reports". You will see a window with a list of previously created reports. Create a new one.
In 1C ZUP 3.1, positive amounts of additional charges fall exactly in the month in which this additional charge occurred, i.e. this income and personal income tax from it will be included in the report for the 2nd quarter, despite the fact that the additional accrual takes place in March. This can also be seen in the report "Analysis of contributions to funds", forming it in the context of "Month of registration of income" and "Month of receipt of income". Formation of a correcting (clarifying) form of "Calculation of insurance premiums" after income recalculation and obtaining a negative base Let's consider one more situation.
For the 1st quarter, the employee received monthly income in the amount of 30,000 rubles. and it is this information that was included in the regulated report "Calculation of insurance premiums" for the 1st quarter. After submitting the report for the 1st quarter, it turned out that the employee had been on vacation at his own expense since 20.03, in which he will stay until the end of the quarter.

Attention

The program "1C Accounting 8.3" (rev. 3.0) allows, in accordance with the current legislation, to calculate and accrue all the necessary insurance contributions for the salaries of employees in order to further pay contributions and provide reports. For the automatic calculation of contributions to be correct, the appropriate settings must be made in the system. Contributions accounting settings The taxation system used in the organization must be specified in the accounting policy.

Settings related directly to contributions are set in the same form as "salary settings": Salary and personnel / Directories and settings / Payroll settings Here, in subsection 1C 8.3 "Contributions: tariffs and income", you can preview the reference information: scroll current discounts, types of income on contributions, values ​​of the maximum base value, types of tariffs.
The yellow and light green fields of the report are editable. Nevertheless, in the event of inaccuracies and errors, it is recommended to edit not the report itself, but the data in the program, on the basis of which it was generated. Description of the sections of the report

• The title page is required for everyone responsible for submitting this report.
• Section 1 reflects the total data on insurance premiums that must be paid to the budget.

  
  Detailed data on the purpose of these contributions are located in the corresponding appendices of this section.

• Section 2 is not displayed in our example, since it is formed by peasant (farm) households.

In the window that opens, go to the "All" tab. The previous report on the calculation of insurance premiums was in the "Reporting to funds" group and was called "RSV-1 PFR". If you select it now, then the program simply will not allow you to form it for the period starting from 2017. The reason will also be indicated here - the report has expired.

The new reporting form is located in the group " Tax reporting". We recommend that you add it to your favorites by double-clicking on the star sign with the left mouse button. It is advisable to remove the irrelevant report "RSV-1 PFR" from the favorites in order to avoid confusion.

After selecting "Calculation of insurance premiums" a window will appear where you need to specify the organization and period. In addition, there is reference information on the deadlines, responsible persons and changes in legislation. Next, the very form of reporting the calculation of insurance premiums will open.

At the top of the window, click Fill.
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Reporting to the FIU is a mandatory quarterly procedure, and the 1C program allows the accountant to significantly simplify the work by automating the generation of reports. In order for everything to be formed correctly, it is only required to enter all documents correctly and in a timely manner into the system during a separate period.

For the correct reflection of the information, it is necessary to enter into the system:

• Information on monthly charges for GPT and OMS. These accruals are carried out in the document "Payroll" automatically. In this case, the value of the tariff is set in advance in the accounting settings.
• Payment of contributions should be reported to the FIU. She is reflected bank statement"Write-off from the current account" and indicating the type of transaction "Payment of taxes".

Reporting RSV-1

After all the preliminary data are in the system, you can start creating a report for the FIU. It is created through the section "Salary and personnel" - " Insurance premiums"-" Quarterly reporting to the FIU ".

In order for all reports to be generated, the user just needs to set the time interval of interest to him and click on the "Create set" button.

If such sets were previously created for previous periods, they can always be found in the general list of documents. In this case, the formation of a new set is possible, provided that the status "Sent" or "Will not be transferred" is set for the sets of previous periods. Changing the status is possible through the "Set state" button.

After the "Create set" button is pressed, the 1C system independently generates reports, including the RSV-1 form. The form will have the status "In progress", reflecting the data on the size of the taxable base and assessed contributions.

If you activate the link "Sections 1-5" in the upper half of the screen, the user will be taken directly to the RSV-1 report. In this case, the section panel is located on the left side. After clicking on any of them, it opens for a detailed acquaintance.

Section 1 reflects the amount of deductions made to the Pension Fund of the Russian Federation and the FFOMS, including those made (+ debts).

Section 2 includes calculations to determine the taxable base and the tariff used. If there are sick leaves for the period, their reflection is carried out in lines 201 and 211 "Amounts not subject to insurance premiums".

How to change data in RSV-1 reporting in 1C

If in the RSV-1 report you go to the line “Pack of 6 RSV-1 sections”, then at the bottom of the screen you will see a list of employees with the amount of deductions for each of them. This information is further transferred to the "Individual Information".

You need to double-click on the selected employee, after which a form for manual editing will open. You can correct the data in any of the columns, including adding lines.

The "Section 6.8" tab reflects information about the length of service of each employee of the enterprise. In the presence of sick leave, the formation of a mark "VRNETRUD" is provided. You can edit the data manually, for example, if a person has days without content in the reporting period.

You can fill in information on special working conditions, grace periods work and so on. Provided that the employee worked in harmful conditions, it is provided for him to complete section 6.7. You can edit the experience through the work form in the RSV-1 document.

Unloading RSV-1 and other reporting to the Pension Fund of the Russian Federation

RSV-1 reports can be printed or downloaded as a file. At the same time, there are technical capabilities for checking the reporting, including using third-party programs. Using workplace"Quarterly reporting in the FIU" has access to the creation of a corrective report RSV-1.

How to form FIU reporting in the program 1C 8.3 Accounting?

Consider how computer program 1C Accounting 8.3 helps an accountant to do quarterly reports in the FIU.

If the 1C system was timely and correctly entered Required documents, then the formation of "pension" reporting is not difficult, since it is performed automatically. In order for all the data to get to the right places in the reports, the following operations must be entered in 1C.

1. 1. First of all, the monthly calculation of contributions for MPI and compulsory medical insurance. It is carried out by the program simultaneously with the calculation of salaries to employees with the document 1C "Payroll". The rate of contributions is pre-set in the salary accounting settings (see the item “References and settings” in the “Salary and personnel” section).
   2. Payment of contributions should also be reported to the FIU. It should be reflected in the 1C bank statement “Write-off from the current account” with the transaction type “Payment of tax” (tax “Insurance premiums to the Pension Fund of the Russian Federation” or “to FFOMS”, type “Contributions”).

Reporting RSV-1

When the documents on the accrual and payment of contributions have been successfully entered into the program, you can start generating reports to the Pension Fund. In 1C, a workplace serves for this purpose:

Salary and personnel / Insurance premiums / Quarterly reporting to the FIU

To create a new set of reports, it is enough to set the current period and click "Create set" (the period on this button will be indicated automatically).

If there are previously created and saved sets for other periods in the 1C 8.3 program, then they are displayed in the list. Moreover, the creation of a new set of forms is possible only if the earlier sets have the status "Sent" or "Will not be transferred". To change the state, use the "Set state" link.

By pressing the button "Create a set" the program creates and automatically fills in the RSV-1 form. The window that opens displays general information taxable base and assessed contributions for the required period. The status of the form is "In progress".

Section 1 includes the amount of contributions to the Pension Fund of the Russian Federation and the FFOMS, which were accrued and paid during the period, as well as the debt (if any).

Section 2 reflects the calculation of contributions based on the taxable base and the applicable tariff. If during the period in the program the documents "Sick leave" were entered, for which benefits were accrued, then the amount of benefits will automatically be reflected in section 2 in lines 201 and 211 "Amounts not subject to insurance premiums".

How to change data in RSV-1 reporting in 1C 8.3

If we return to the form of work with RSV-1 and select the line “Pack of sections 6 RSV-1” here, we will see that a list of employees with the amounts of earnings and assessed contributions has appeared below. This is the data that falls into the "Individual Information" (section 6).

Double-clicking on the line with the employee opens a form for editing section 6 RSV-1 for this employee. If necessary, all information here can be edited manually: change amounts, add new lines.

On the tab "Section 6.8 (experience)" of the same form, information about the employee's experience is reflected. If it was entered sick leave then the period of illness is automatically displayed here with the code ВРНЕТРУД. This section is also available for manual editing. For example, if an employee, by agreement with the management, was granted leave "without pay", you should add lines here and indicate the required vacation period by selecting the required code in the "Calculated length of service" section.

If necessary, fill in the data such as the periods of work in special conditions or for a preferential position. In case of work in conditions of "harmfulness", section 6.7 is filled in.

Another feature that allows you to edit the length of service of employees is the link "Experience" in the form of working with RSV-1:

By clicking this link, a form for editing the experience opens in the form of a list of employees. This form also contains columns for information on the appointment of early retirement benefits. Changes made to the seniority should be saved using the appropriate button.

How to upload RSV-1 and other reports to a pension fund

The finished RSV-1 report can be printed on paper or downloaded from 1C as a file in the PFR format. It is possible to check the correctness of filling out the report using the built-in 1C checker and third-party programs.

The workstation "Quarterly reporting in the FIU" also allows you to create a corrective form RSV-1 and load sets of forms into the program from reporting files.

Starting with version 3.0.43 and higher, the 1C: Accounting 8.3 program also generates a monthly SZV-M report (it is available in the References and Settings subsection of the Salary and Personnel section of the program).

Based on materials: programmist1s.ru

The Pension Fund will not accept accrued insurance premiums with negative amounts. Let's consider how to avoid this in the 1C program.

In what cases can the amounts of assessed insurance premiums turn out to be negative? As a rule, this situation arises when the amount of overpaid vacation pay for unworked days is withheld from the dismissed employee.
If the amount of vacation pay to be withheld exceeds the salary for the last month of work, the total amount of accruals will be negative and the amount of accrued insurance premiums for this month will also be negative.
Let's consider how to fix this in the "1C: Salary and Personnel Management 8 Edition 2.5" program. The sequence of operations will be shown with an example.

How is information about overpaid vacation pay reflected

Employee of CJSC "Deltaon" E.I. Akimova resigned on May 20, 2013. As of the date of dismissal, seven calendar days of vacation, paid to the employee in advance, remained unworked. The amount was excessively 14,573.79 rubles. (fig. 1 on p. 59).

Picture 1

Other charges for May E.I. Akimov does not have (the employee was on vacation without pay).

Insurance premiums minus

For May 2013, in the document "Calculation of insurance premiums" (interface "Payroll" of the menu "Taxes and contributions" - "Calculation of insurance premiums"), negative insurance premiums were calculated (Fig. 2).

Calculation upon dismissal of an employee. Payment tab

Picture 2

In this way, we need to convert the amount of insurance premiums calculated with a minus sign so that the Pension Fund would accept individual information in the SZV-6-4 form on the dismissed employee without fixing the error.
The adjustment should be made after the transactions for the current month have been generated.

We transfer negative values ​​to a month with positive values ​​exceeding them

In the program "1C: Salary and personnel management 8 edition 2.5" it is possible to transfer negative amounts of insurance premiums to one of the next previous months of the current reporting period, in which the amount of accrued insurance premiums exceeded the negative values ​​of insurance premiums accrued in the last month of operation.

Note. The transfer in this case is a transaction that is not reflected in accounting or tax accounting. It is exclusively of an auxiliary nature.

Determine a suitable last month

E.I. Akimova, such a month was March 2013. This can be seen from the document "Calculation of insurance premiums" for March (Fig. 3).

Document "Calculation of insurance premiums" for March

Figure 3

We transfer both plus and minus

To transfer negative insurance premiums from the last worked month (May 2013) to March, use the document "Adjustment of accounting for personal income tax, insurance premiums and UST" (interface "Payroll of organizations" of the menu "Taxes and contributions" - "Adjustment of accounting for personal income tax and insurance premiums ").
To transfer, you need to create new document... Please note: it is created when transactions for the month have already been generated.
On the "Insurance premiums" tab you need to fill in:

• the indicator "Accounting for income" is the size of the taxable base for calculating insurance premiums;
• indicators "Calculated insurance premiums in the Pension Fund, Social Insurance Fund, MHIF" (for each fund, respectively) - the amount of assessed insurance premiums.

At the same time, we will add two lines for our employee:

• for March - with negative values;
• May - with positive (Fig. 4).

Document "Adjustment of accounting for personal income tax, insurance premiums"

Figure 4

Correcting reporting to the FIU

After data transfer, corrective reporting forms should be submitted to the FIU:

• RSV-1 PFR;
• individual information.

Corrective form RSV-1 PFR

To create a corrective form RSV-1 PFR for the I quarter of 2013, in the "Payroll" interface of the "Reports" - "Regulated reports" menu, add a new report, specifying the "corrective" calculation type. And we fill it in taking into account the performed transfer (Fig. 5).

Report on the RSV-1 PFR form

Figure 5

The generated report will take into account the corrections made. The PFR RSV-1 corrective form can be unloaded and transferred to the fund at any time as soon as it is ready.

We prepare corrective individual information

Correcting individual information is submitted along with the original forms of personalized reporting for the next reporting period.
In this case, adjustments are made to the reporting according to the forms that were valid in the reporting period for which the changes are made. For the I quarter of 2013 - in the form SZV-6-4 (Letter from the Pension Fund of the Russian Federation of 05/23/2011 N 08-25 / 5577).
To create a correcting form SZV-6-4 in the interface "Personnel records of organizations" of the menu "Personalized accounting" - "Preparation of FIU data" in the document "Preparation of data for transmission to the FIU", you need to add an additional pack of SZV-6-4 (Fig. 6 on page 63).

Preparation of data for transmission to the FIU. Adding SZV-6-4

Figure 6

For the added pack of SZV-6-4 forms, select the "Corrective" sign (Fig. 7).

Setting requisites

Figure 7

Then, in the composition of the added pack of forms SZV-6-4, it is necessary to add an entry for the employee who was dismissed in May (Fig. 8).

Adding an entry

Figure 8

After adding a record for an employee, it is necessary to re-fill the indicators of the taxable base and the amount of insurance premiums (Fig. 9).

Replenishment of indicators of the taxable base and the amount of contributions

Figure 9

After clicking the "Refill income and contributions" button, the tabular part of earnings by month will be filled in. The program will automatically change and payment of contributions. But in our case, the amount of paid insurance premiums has not changed. Therefore, it is necessary to set the values ​​of the original form in the "Paid" field, and to zero the amounts in the "Paid" fields (Fig. 10).

Adjustment of paid contributions

Figure 10

What needs to be done so that the amount of paid insurance premiums is correctly distributed among employees

For the correct distribution of the amount of paid contributions, it is necessary to make changes to the initial information. It can be done different ways... Let's show one of them.
Let's move on to preparing data for the 1st quarter of 2013 by setting the required period in the " Reporting period"(Fig. 11). In the card of the ADV-6-2 pack of the current period, by opening it by double-clicking the mouse, you need to uncheck the sign" Forwarded to the FIU "(Fig. 11).

Cancellation of acceptance in the FIU of the sheet ADV-6-2

Figure 11

Now it will be possible to add a new pack of SZV-6-4 to this ADV-6-2 list. We leave the sign "Initial" for her and make a record according to E.V. Akimova with the amounts of payments corresponding to the adjusted amounts of charges (Fig. 12).

Adjustment of contributions paid for the previous period

Figure 12

We correct the paid amounts of insurance premiums.
After that, we again set the checkbox "Submitted to the FIU" in the sheet card ADV-6-2 and go to the data for the half-year.
Place the cursor on the original batch of SZV-6-4 forms with the data of the dismissed employee and click the "Refill Income and Contributions" button.
As a result, the amounts of paid insurance premiums for the SZV-6-4 pack are recalculated taking into account the adjustments made.
After completing these steps, you can upload the data as usual and print the personalized reporting forms for the Pension Fund for the 1st half of 2013
Attention! In practice, there may be more complex cases than those presented in this article. If you have any problems with entering corrections for previous periods, we recommend that you contact the specialists.

December 2013

For the whole last year policyholders must provide in FIU calculation RSV-1. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.

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

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

The full title of this document is - Calculation of assessed and paid contributions... When filling out this document, the contributions that were accrued and paid to structures such as Pension Fund Of the Russian Federation and the Mandatory Health Insurance Fund.

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

• For an employee pension who is in charge of insurance.
• Contributions to the funded part of the future pensioner.
• Part of the funds to be paid in honey. fear of the central (federal) fund.
• To pay contributions for honey. fear of the regional fund.

This report is filled out and submitted to the supervisory authority, the Pension Fund of the Russian Federation, once a quarter. Reporting periods are 1 quarter, half a year, 9 months and closes settlement year the last quarter is annual.

Who submits the RSV-1 report?

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

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

If an agreement with an employee is concluded, it means that the obligations of the insured include not only paying contributions, but also filling out accounting documents. For example, in the form of RSV-1 PFR. You can download and fill out the form on the PFR website or on our website.

The procedure for filling in RSV-1

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

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

Other sections are filled out if additional accruals on insurance premiums have been made.

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

Title page

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

• Full name of the policyholder;
• TIN and KPP of the employer;
• registration number issued by the FIU;
• OKVED. This code issues a BUT when registering a company or merchant;
• telephone.

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

The first section - Calculation of accrued and paid insurance premiums

Filling out the first section of the reporting, usually the responsible persons 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 charged and paid for all employees. All data entered in this section is taken from section 6. Therefore, before filling out the first sheet, you can enter the data in the sixth section.

Sixth section - Information about the insured persons

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

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

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

Terms of delivery of RSV-1 PFR and fines

It is important to remember that the deadlines for submitting the document are different. If there are fewer people on the staff of the organization, then you can take hard copy... The deadline for the delivery of the document for this format is the 15th day of the reporting quarter. If the RSV form is provided in in electronic format, then you need to take it on the 20th. This date is determined for those policyholders who have staffing table more people.

In no case should you be late with the deadlines for submitting documents. A reporting document not submitted in time imposes a fine on the company.

If the form was submitted in a format other than the one set for the company (they must be submitted electronically, but submitted on paper), then the fine will be 300 rubles.

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

For example, LLC "Lotos" submitted the calculation via the Internet in November, although they had to pass it 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 in filling out RSV-1: