RSV 2 report for kfkh. The reporting period for contributions to the pfr and foms for individual entrepreneurs, the deadlines for submitting the calculation of insurance premiums pfr, ffoms and tfoms. Tax office code

Form RSV-2 represents the calculation of accrued and paid insurance premiums for compulsory pension insurance v Pension Fund Russian Federation and insurance premiums for compulsory health insurance to the Federal Compulsory Fund health insurance heads of peasant (farmer) households.

Form (RSV-2) approved by Order of the Ministry of Labor of Russia dated 05/07/2014 N 294n "On approval of the calculation form for the accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance premiums for compulsory medical insurance to the Federal Fund of Compulsory Medical Insurance by the heads of peasant (farm) farms" ...

This order applies from the submission of the calculation for 2014.

REPORTING PERIOD FOR CONTRIBUTIONS TO PFR and FOMS, TIME FOR SUBMISSION OF CALCULATIONS FOR PFR and FFOMS insurance CONTRIBUTIONS

The RSV-2 form is submitted at the place of registration in the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) in the following terms:

until the day of filing with the registering authority an application for state registration termination of an individual's activities as the head of a farm;

upon termination or suspension of the status of the head of a peasant farm within twelve days from the date of the relevant decision by the authorized body.

An example of filling out the CALCULATION RSV-2 can be prepared in the BukhSoft program: USN, IP. The program also provides detailed instructions for completing the calculation of contributions by the Pension Fund of the Russian Federation, FFOMS.

BukhSoft program produces auto fill a new form of the Settlement Form to the following rules:

I. General requirements for filling in the RSV-2 Calculation

1. Calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Fund of Compulsory Medical Insurance and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration individuals(hereinafter - Calculation) is submitted by the payers named in clause 2 of part 1 of Article 5 Federal law dated July 24, 2009 No. 212-FZ "On insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Health Insurance Fund and Territorial Compulsory Health Insurance Funds" (hereinafter - Law No. 212-FZ) at the place registration in the territorial bodies of the Pension Fund of the Russian Federation (hereinafter - PFR) in the following terms:

• before March 1 of the calendar year following the expired billing period;
• until the day of filing with the registering authority an application for state registration of the termination of an individual's activity as an individual entrepreneur;
• upon termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, within twelve days from the date of the relevant decision by the authorized body.
• The calculation is filled in with a ballpoint or fountain pen, black or blue. It can be printed out on a printer.
• The calculation is presented at hard copy or in electronic form in accordance with the legislation of the Russian Federation.
• The calculation on paper can be submitted by the payer of insurance premiums to the territorial body of the Pension Fund of Russia personally or through its representative, sent in the form of a postal item with a list of attachments.
• Calculation in electronic form in the established format can be submitted personally or transmitted via telecommunication channels with electronic digitally signed.
• When the Settlement is sent by mail, the day of its submission is the date of sending the mailing with a list of attachments. When the Calculation is transmitted via telecommunication channels, the date of its submission shall be deemed to be the date of its dispatch.

2. When completing the Calculation, the following shall be taken into account.

Only one indicator fits into each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation, a dash shall be placed in the line and in the corresponding column. All values ​​of monetary indicators are reflected in full rubles. The amount less than 50 kopecks is discarded, the amount of 50 kopecks or more is rounded to the full ruble.

If on the pages of the Calculation, which must be submitted by the payer, he does not fill in any tables, then a dash is put in the fields of these tables.

To correct errors, you should cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of the correction. All corrections are certified by the seal (if any) and signature of an individual entrepreneur, lawyer, notary in private practice, an individual who is not recognized as an individual entrepreneur, or their representatives.

Correction of errors by means of corrective or other similar means is not allowed.

After filling in the Calculation, a sequential numbering of the completed pages is put in the "Page" field.

3. In the upper part of each completed page of the Calculation, the payer's registration number is indicated, assigned to him in the territorial body of the Pension Fund of Russia at the place of registration.

4. The title page and Section 1 are completed by all payers. Table 2.1 of Section 2 Calculations are filled in by all payers, with the exception of the heads of peasant (farmer) households (hereinafter referred to as KFH). Table 2.2 Calculations are filled in by payers - peasant farms. Section 3 is completed if there is an arrears in the payment of insurance premiums in the form of a fixed payment, formed as of December 31, 2009 inclusive.

The accuracy and completeness of the information specified in the Calculation is confirmed by the payers or their representatives in accordance with clause 3 of Section II of this Procedure.

5. The section "To be completed by an employee of the FIU" contains information about the submission of the Calculation (the number of calculation pages, the number of sheets of supporting documents or their copies attached to the Calculation, the date of submission, the surname and initials of the name and patronymic of the employee of the FIU who accepted the calculation, his signature).

6. If the Calculation is completed in violation of this procedure or data presentation formats Calculation by the territorial bodies of the PFR will not be accepted.

II. Filling out the cover page of the Calculation

1. The title page of the Calculation is filled in by the payer, except for the section "To be completed by an employee of the FIU"

2. When filling out the title page of the Calculation, the payer shall indicate:

• registration number with the PFR in accordance with the entry in the Registration Notification with the territorial body of the PFR;
• in the zone of three cells, reserved for filling in the indicator "Correction number", when submitting the original Calculation form, the code "001" is indicated. When submitting a Calculation to the territorial body of the Pension Fund of the Russian Federation, which reflects the changes in accordance with Article 17 of Law No. 212-FZ (correcting Calculation for the corresponding period), a number is put in the requisite of the title page "Correction Number" indicating which account is calculated taking into account changes made and additions are submitted by the payer to the territorial body of the PFR (for example: 001, 002-010-, etc.);
• in the cells for filling in the indicator "Calendar year", the calendar year is entered, according to the results of which the Calculation is presented.
• in the field "Surname, name, patronymic of a natural person" fill in the surname, name, patronymic of the payer in full, without abbreviations, in accordance with the identity document;
• registration number in the territorial fund of compulsory medical insurance (hereinafter - TFOMS) - in accordance with the entry in the Certificate of registration of the policyholder;
• payer identification number (TIN) is indicated in accordance with the Certificate of Registration with tax authority an individual at the place of residence on the territory of the Russian Federation;
• the main registration number of an individual entrepreneur (OGRNIP) is indicated in accordance with the Certificate of state registration of an individual as an individual entrepreneur;
• OKATO, OKVED codes - on the basis of the relevant Notification of the state statistics body;
• in the cells reserved for filling in the indicator "Year of birth", the year of birth of the payer is entered;
• in the cell "Number of members of the peasant (farm) economy" the number of members of the peasant farm in billing period including chapter;
• in the "Registration address" section, the payer's registration address at the place of residence is indicated in accordance with the identity document. If the address of the payer's location is different from the registration address, the actual address of residence is indicated;
• SNILS (insurance number of an individual personal account) - on the basis of the corresponding insurance certificate.

3. In the section of the title page "I confirm the accuracy and completeness of the information specified in this calculation":

• in case of confirmation of the accuracy and completeness of the information in the Calculation, the payer shall put down "1"; in case of confirmation of the accuracy and completeness of the information by the representative of the payer, "2" is put down;
• when submitting the Calculation by the payer on the line "surname, name, patronymic", the payer's surname, name, patronymic shall be indicated in full. The personal signature of the payer is affixed with a seal (if any) and the date of signature;
• when submitting the Calculation by a representative of the payer - an individual, on the line “surname, name, patronymic in full”, the surname, name, patronymic of the payer's representative shall be indicated in full. The personal signature of the payer's representative is affixed, the date of signing, and the type of document confirming the powers of the payer's representative is indicated;
• when submitting the Calculation by a representative of the payer - a legal entity on the line "surname, first name, patronymic in full", the full name, surname, first name, patronymic of an individual authorized in accordance with the document confirming the powers of the representative of the payer - legal entity, to certify the accuracy and completeness of the information specified in the Calculation.
• On the line "name of the organization - the representative of the payer of insurance premiums" shall indicate the name of the legal entity - the representative of the payer. The signature of the person is affixed, information about which is indicated on the line "surname, name, patronymic in full", certified by the seal of the legal entity - the representative of the payer, and the date of signing;
• on the line "Document confirming the authority of the representative", the type of document confirming the authority of the representative of the payer is indicated.

The signature of the payer or his representative and the date of signing the Calculation are also affixed at the end of each page of the Calculation.

III. Completion of Section 1 "Calculation of accrued and paid insurance premiums"

In the Calculation, the payer must reflect information on the accrued and paid amounts of insurance premiums for compulsory pension and health insurance for the billing period.

Accrual of insurance premiums for the billing period is made by the payer for the billing period, regardless of the fact of carrying out activities and receiving income.

On line 100 "The balance of debt at the beginning of the billing period" the amount of insurance premiums from line 150 of the Calculation for the previous billing period is reflected (when filling in the Calculation for 2010, this line indicates “0”).

Line 110 "Insurance premiums accrued from the beginning of the billing period" is filled in on the basis of an independent calculation made by the payer based on the cost insurance year, in accordance with Art. 13 of Law No. 212-FZ.

If the payer carries out entrepreneurial or other professional activities during the full billing period, the calculation of the amount of insurance premiums is made according to the following formula:

Minimum wage x tariff x 12, where

Minimum wage - the minimum wage established by federal law at the beginning fiscal year for which are paid insurance premiums;

12 - the number of months in the billing period;

tariff - the rate of insurance premiums to the relevant extra-budgetary fund.

Tariffs applied in 2010:

- 20% - to calculate insurance premiums paid to the PFR budget,

of which, in accordance with Article 33 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation":

20% - for the insurance part of the labor pension for persons born in 1966 and older;

14% - for the insurance part of the labor pension for persons born in 1967 and younger;

6% - for the funded part of the pension for persons born in 1967 and younger;

- 1,1% for calculating insurance premiums paid to the budget of the Federal Compulsory Medical Insurance Fund (hereinafter - FFOMS) in accordance with paragraph 1 of Article 57 of Law No. 212-FZ;

- 2,0% for calculating insurance premiums paid to the TFOMI budget in accordance with Part 1 of Article 57 of Law No. 212-FZ.

Tariffs applied since 2011:

- 26% - to calculate insurance premiums paid to the PFR budget;

- 2,1% for calculating insurance premiums paid to the FFOMS budget;

- 3,0% for calculating insurance premiums paid to the TFOMI budget.

If the payer carries out entrepreneurial or other professional activities during an incomplete billing period, the calculation of the amount of insurance premiums is made in the following order.

To determine the periods of the activity of the payers, the dates of the beginning and the end of the activity are recognized, respectively:

• for individual entrepreneurs- the date of state registration of an individual as an individual entrepreneur in accordance with the Certificate of state registration of an individual as an individual entrepreneur and the date of state registration of the termination of an individual's activity as an individual entrepreneur in accordance with the Certificate of state registration of the termination of an individual's activity as an individual entrepreneur ;
• for lawyers - the date of issue of the lawyer's certificate and the date of termination of the lawyer's status in accordance with the decision of the authorized body;
• for notaries in private practice - the date of vesting with the powers of a notary in accordance with the order of appointment and the date of termination of the powers of a notary in accordance with the decision of the authorized body.

The amount of insurance premiums is calculated according to the formula:

Minimum wage x tariff x M + minimum wage x tariff / Kn x Dn + minimum wage x tariff / Ko x Do,

M - the number of full months of entrepreneurial or other professional activities carried out by the payer during the billing period;

Кн - the number of days in a calendar month of the beginning of entrepreneurial or other professional activities by the payer;

Day - the number of calendar days for the payer to carry out entrepreneurial or other professional activities during the calendar month when the payer begins to carry out entrepreneurial or other professional activities;

To - the number of days in a calendar month when the payer stops carrying out entrepreneurial or other professional activities;

Until - the number of calendar days of the payer carrying out entrepreneurial or other professional activities during the calendar month of termination by the payer of entrepreneurial or other professional activities.

In accordance with paragraph 2 of Article 4 of Law No. 212-FZ, the day of the start of entrepreneurial or other professional activity is not taken into account when calculating the Day, the day of termination of the activity is taken into account when calculating Until.

In line 120 "Additional accrued insurance premiums from the beginning of the billing period" shall reflect the amount of insurance premiums additionally accrued by the PFR body.

In line 130 “Total payable”, data on the amounts of insurance premiums payable in the billing period are reflected.

The value of the indicators of line 130 "Total payable" for all columns is determined by summing the indicators of lines 100, 110 and 120.

Line 140 "Paid from the beginning of the billing period" reflects the amount of insurance premiums paid from the beginning of the billing period on an accrual basis, taking into account the provisions of Part 5 of Article 18 of Law No. 212-FZ.

The indicator of line 150 "The balance of debt at the end of the billing period" is calculated as the difference between lines 130 and 140.

IV. Completion of Section 2 "Data for calculating the amounts of accrued insurance premiums"

2.1. "Periods of self-employment."

Table 2.1 is filled in on the basis of documents confirming the right to carry out or terminate an individual entrepreneurial or other professional activity, regardless of the actual beginning (end) of such activity.

The table is not filled in by individual entrepreneurs - heads of peasant farms.

The table should contain as many lines as there were periods of entrepreneurial or other professional activity in the billing period. In the event that an individual entrepreneur, a notary engaged in private practice within one billing period several times terminated and resumed activities, then for each period a separate calculation is submitted according to the corresponding registration number in the FIU, in which only one line is filled in.

For lawyers, in case of suspension (renewal) of the status of a lawyer, it is allowed to fill in several lines.

Column 2 of the table indicates the date of commencement of entrepreneurial or other professional activity in the billing period in the format DD.MM. YYYY (DD-day, MM-month, YYYY-year).

Column 3 of the table indicates the end date of entrepreneurial or other professional activity in the billing period in the format DD.MM. YYYY (DD - day, MM - month, YYYY - year).

If the payer carried out entrepreneurial or other professional activities during the full billing period, then in columns 2 and 3 of the table, respectively, "01.01. YYYY "and" 31.12. YYYY ", where" YYYY "is the calendar year for which the Calculation was made.

If the payer began to carry out and (or) graduated from entrepreneurial or other professional activity during the billing period, then columns 2 and 3 are entered:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur (column 2) from the USRIP and (or) the date of submission of the Calculation in accordance with part 6 of Article 16 of Law No. 212-FZ (column 3);
• for notaries in private practice - the date of appointment to the position of a notary (column 2) and (or) termination of the powers of a notary (column 3) in accordance with the orders of the authorized body;
• for lawyers - the date of issue of the lawyer's certificate (column 2). If during the billing period the status of a lawyer was suspended (column 3), resumed (column 2), terminated (column 3), then the dates are filled in on the basis of the dates specified in the relevant decisions of the bar association.

2.2. "Calculation of accruals of insurance premiums payable for the head and members of the farm"

The table is filled in only by individual entrepreneurs - heads of peasant farms.

For each member of the peasant farm, including the head, and each period (within the accounting year) during which the individual was a member of the peasant farm, a separate line is filled in.

In column 2, on each line, the full surname, first name and patronymic of the member of the peasant farm, including the head of the peasant farm, shall be indicated in accordance with the identity documents.

Column 3 for each line indicates the insurance number of the individual personal account in the compulsory pension insurance system (SNILS) in accordance with the corresponding insurance certificate.

Column 4 for each line indicates the year of birth of the member of the farm, including the head of the farm, in the format (YYYY).

Column 5 indicates the date of joining the farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

Column 6 indicates the date of leaving the farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

If a member of a peasant farm was a member of a peasant farm during the entire billing period, then in columns 5 and 6, respectively, "01.01. YYYY "and" 31.12. YYYY ", where YYYY is the calendar year for which the Calculation is submitted.

Columns 7-8, 9-10 are filled in in the same manner as for filling in line 110 of Section 1 "Calculation of accrued and paid insurance premiums".

V. Completion of Section 3. "Information on the state of debt (overpayment) for compulsory pension insurance, formed as of December 31, 2009 inclusive"

Line 510 reflects the balance of the amount of debt (overpayment) on insurance contributions for compulsory pension insurance, paid in the form of a fixed payment, as of January 1 of the accounting period.

When presenting the Calculation for 2010, data from the final line of the indebtedness "Statement of payment of insurance premiums for compulsory pension insurance" (form ADV-11) for 2009 (for the periods 2002-2009) is transferred to line 510. When presenting Calculation for periods beginning in 2011, the value of line 510 must equal the value of line 530 for the previous settlement period.

Line 520 reflects the amount of paid insurance premiums in the form of a fixed payment to repay the debt reflected in line 510 on an accrual basis from the beginning of the billing period.

The indicators of line 530 are calculated as the difference between the values ​​of lines 510 and 520.

All employers are obliged to timely deduct payments to the FIU and submit appropriate reports.

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The list of reports depends on the organizational and legal status and other nuances. Who and how is the RSV-2 report completed in 2019?

Each report submitted to the FIU has an approved form and deadline. Late submission reporting leads to the application of penalties.

But it is necessary not only to submit a report, it is necessary to draw up it correctly. How is RSV-2 issued in 2019?

General points

RSV-2 is sent to the Pension Fund as a settlement document for accrued and paid pension contributions and payments for compulsory medical insurance.

This report belongs to the list mandatory reporting and failure to provide it leads to the application of penalties.

For late submission of the report, a penalty is charged in the amount of five percent of the amount of contributions accrued for the last three months of the billing period.

Moreover, every month of delay is taken into account, including incomplete. Minimum size the penalty amount corresponds to one thousand rubles. Maximum amount the fine corresponds to thirty percent of the indicated amount of contributions.

Thus, the applicable penalties correspond to the general norms of attracting contributions for non-reporting by the payers of contributions.

What it is

RSV-2 is a calculated form of reporting on accrued and paid insurance premiums to the Pension Fund of the Russian Federation and FFOMS, submitted by the heads of peasant farms.

That is, this report contains information regarding the calculation and transfer of contributions. Farmers and peasant farms are obliged to hand it over.

There are some features of the RSV-2 form regarding late delivery. In particular, payers of contributions obliged to report on RSV-2 are self-employed persons.

They pay their dues no later than the end of the current year. There are no monthly contribution requirements for them.

Therefore, it is not entirely clear how to calculate five percent of the value of payments for three months. There are cases in which the FIU calculated a fine based on the annual amount of contributions.

It was possible to prove the incorrectness of the calculation in court on the need to calculate the fine from a three-month period, but the proceedings require time and some effort.

Who submits the report

Only heads of farms are obliged to submit RSV-2. It is necessary to submit a completed document even if there was no activity at all or there was no income for the reporting period.

This form came into force on 10/24/2015. From the same moment, the previously used RSV-2 became invalid.

If you have any difficulties with filling out the report or to clarify questions regarding the filing of reports, you can contact the territorial offices of the Pension Fund.

Or ask a corresponding question on the official website of the Foundation. The Fund periodically conducts seminars for policyholders.

General rules

The standard requirements for the design of the RSV-2 calculation are as follows:

In each line and corresponding fields	Only one value (indicator) is displayed
If the indicators predefined by the calculation	Not available, then a dash is displayed in the place of their affixation
All monetary reflections	Prescribed with the indication of rubles and kopecks
After the form is completed	The finished sheets are numbered. To enter numbers, use the "Page" field.
Title page, first and second sections	To be filled in by all heads of peasant farms
In the third section, information	Specified by those payers who completed page 120 in the first section of the calculation
On every completed report page	The upper part displays the registration number received by the head of the farm during registration and registration at the Pension Fund branch. You can find out the number from the notification issued to the policyholder at the place of registration
At the bottom of every completed sheet	The signature of the payer and the date of drawing up the document are put

Title page

To draw up the title page of the RSV-2 report, you need to fill in the following fields:

"Refinement number"	the code value 000 is displayed if the calculation is submitted for the first time; code designation 001, 002, etc. fits in if a clarifying calculation is presented that takes into account changes
"Calendar year"	The annual period for which the calculation was made is indicated
"FULL NAME. heads of farm "	The personal data of the manager is entered in full form without abbreviation to initials, just as they are indicated in the identity document
"INN"	The identification number is indicated according to the number indicated in the certificate of registration of the head of the economy as a taxpayer
"The code "	Code matching All-Russian classifier species economic activity by the basic type of activity of the economy
"Contact phone number"	The payer's number for communication is written here. Code must be specified settlement or cellular operator... Numbers fit into every cell, no dashes or brackets are used
"Number of farm members"	The number of participants in the economy in the reporting period is reflected, covering the chapter itself

Section 1

The first section in the form is filled in line by line:

100	In this line, the values ​​indicated should be similar to the values ​​in the corresponding columns on page 150 of the report for the previous reporting year... If there is an overpayment in column four of page 150 for the previous year, the indicator in column three of page 100 of the report for the current year should be equal to the sum of the indicators specified in columns of the third and fourth page 150 of the report for the last reporting year. The indicator in the second column of page 100 must not be less than zero
110	In the third column, the designation must correspond to the value indicated in the seventh column with the total in the second section. The value indicated in column six is ​​equivalent to the indicator in column eight in the final line of the second section. Columns four and five are not filled
120	This line displays the amounts for those insurance premiums that are additionally charged due to office checks, including those charged when the payer is held liable for violation of the rules on insurance premiums. When the payer independently revealed the error in the display of data due to non-reflection or incomplete indication of information, then this line contains the amount based on the recalculation of payments accrued in the reporting period. The values ​​of the columns in page 120 should be similar to the corresponding columns of the final line in the third section.

Section 2

In the second section, the lines are prescribed separately for each member of the farm, for each separate period within the reporting year, when a particular person was directly a participant in the farm.

Column 2	Each line contains the full name of the person. member of the household, including the head. The data is indicated in full form, as in the passport
Column 3	Here, line by line, information from insurance certificates of all participants in the economy is indicated, that is, for each member his SNILS is indicated
Box 4	In this field, in relation to all participants of the farm, the dates of birth are written line by line
Box 5	The date from which the participant entered the farm on a declarative basis within the reporting period is prescribed
Box 6	The date of retirement from members of the economy is prescribed on the basis of an application in the reporting period. In the case when a member of a peasant farm during the entire reporting period was a member of the farm, the dates corresponding to the beginning and end of the reporting period are entered in the fifth and sixth columns.
Counts 7/8	Here the value of the payment is indicated, which was obtained during the self-calculation of insurance premiums by the head of the farm

In the final line in columns seven and eighth, the total amount is displayed for the corresponding lines in the column of the second section.

Video: we hand over RSV-2 and SZV-6-1

This value of the amount is the amount of insurance payments accrued in relation to all members of the farm in the reporting period.

Section 3

The third section needs to be drawn up only if insurance payments are recalculated in the current reporting period for the previous reporting period.

You need to draw up the section on separate lines in relation to each participant in the economy, including the head himself.

Moreover, the filling is performed for any separate period within the reporting year, for which insurance payments are recalculated.

In the second column, you need to indicate the basis that caused the recalculation:

Sample filling RSV-2

To compare the previously valid RSV-2 form and the new RSV report, the forms and design samples should be compared.

09f38ffea8c55ef8718445d6bff576d7

RSV-2 PFR Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation, insurance premiums for compulsory health insurance in FFOMS and TFOMS by payers of insurance premiums who do not make payments and other remuneration.

Form RSV—2 only for individual entrepreneurs, lawyers and other persons who pay contributions for themselves based on the cost of the insurance year. This form is not rent... SP her rent ONCE A YEAR. Submitted to the Pension Fund once a year, before March 1 of the year following the reporting year.

Ministry of Health and Social Development of the Russian Federation

P r and k a z

On the approval of the form for calculating the accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory health insurance in the Federal Compulsory Medical Insurance Fund.

No. 895n

12.11.2009

In accordance with Article 16 of the Federal Law of July 24, 2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds" (Collected Legislation of the Russian Federation , 2009, N 30, Art. 3738) I order:

1. To approve the form for calculating the accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory health insurance to the Federal Compulsory Health Insurance Fund and territorial compulsory health insurance funds by payers of insurance contributions who do not make payments and other remuneration to individuals persons (RSV-2 PFR form) according to the appendix.

The obligation of each organization is to transfer the envisaged payments to the Pension Fund, as well as to provide the appropriate reporting forms. In case of non-fulfillment or untimely fulfillment of these requirements, penalties will be imposed on the violator.

For different types activities, the scale of the enterprise, the organizational and legal form used, special forms have been developed and approved, which must be handed over within a certain time frame.

One of the types of such reporting is the calculation of insurance premiums that were accrued and paid for compulsory pension insurance in the Pension Fund of the Russian Federation and compulsory medical insurance in the FFOMS for peasant (farmer) households, filled in according to the RSV-2 form.

Who leases and when

Innings of this document is the responsibility of all heads recognized by the members of the farm, and if only one person took part in the creation of the farm, he will automatically be the head.

Peasant farms keep accounting and reporting this person, in addition, it makes contributions to the funds, paying the funds due in accordance with the relevant legislation. At the same time, the amount of contributions is strictly fixed.

Until 2015, the filing of reports had to be carried out by persons who do not make any payments. Now this is the exclusive responsibility of the heads of peasant farms. Another important point lies in the fact that it is necessary to provide RSV-2 even if the farm has no actual activity and no income.

General requirements

The form can be completed either manually (but in block letters) with a blue or black pen, or using a computer.

Each line and corresponding columns should contain one indicator. If some data is missing, then a dash is put in the place intended for them.

In case of errors, it is forbidden to use corrective means: you should cross out the incorrect data and enter the correct ones, certifying the changes with the signature of the head of the farm.

The display of monetary indicators should be exclusively in rubles with kopecks. After the calculation is completely filled in, all pages are numbered in the appropriate field.

Filling out the title page, as well as the 1st and 2nd sections is mandatory in all cases. As for the 3rd section, intended for recalculation, it is focused only on those who filled in the 120th line in the 1st section.

The upper part of each page that has been completed must contain the registration number of the PFH issued by the territorial body of the Pension Fund of Russia when registering.

Each page ends with the signature of either the person who heads the farm or the person who is his representative, indicating the date of completion.

Sample filling

Filling out the title page begins with the indication at the top of the number received during registration with the FIU. The same number should appear on all other completed pages.

1. In the field intended for the refinement number, three "0" are written if the report is primary. If it is clarifying and contains some corrections and corrections, then two "0" with a number are put, indicating the time at which the report is submitted for the same period.
2. The calendar year is registered to which the reporting corresponds.
3. In the field that corresponds to the termination of the activity, an "L" is put if it was actually terminated before the reporting period ended.
4. Surname of the head of the household with full name and patronymic without any abbreviations.
5. Personal taxpayer number issued together with the tax registration certificate.
6. A code is entered that corresponds to the main type of farm activity according to the classifier.
7. Indicated telephone number in digital format without brackets and dashes.
8. The number of members included in the peasant farm is noted, taking into account the person acting as the head.
9. The number of pages of the form is written at the very end after the completion of the completion of the report and the numbering is entered on all pages, including the title page. In the event that additional supporting documents are submitted along with the report, the number of sheets contained in them must also be indicated.

It is advisable to start entering data directly into the RSV-2 form from the 2nd section. It should find a display of all the accruals on insurance premiums that took place in the reporting year. For each of the members of the farm and its head, data are entered in separate lines. Only the indicators for the participants are taken into account for the time when they were actually its members.

Significant nuances:

• when entering the surname with the name and patronymic in the 2nd column, it is necessary to focus on their spelling in the passport and not make any abbreviations;
• for the 3rd column of SNILS, it should be taken in the insurance certificate issued when registering compulsory insurance with the Pension Fund of the Russian Federation;
• 4th column is intended for entering the date of birth;
• filling in the 5th and 6th columns is carried out on the basis of applications for joining peasant farms, if there were any in the reporting year (if there were no entries and exits of their peasant farms, then the start and end dates of the period are simply prescribed);
• The 7th and 8th columns reflect the fixed assessed contributions (pension and medical insurance).

For 2018, the amount of contributions for medical insurance for each individual was 5840 rubles, and 26,545 rubles were to be paid to the Pension Fund. However, in the event that the annual income crosses the mark of 300,000 rubles, you will have to fixed amount payable to the FIU, add 1% of income above this threshold.

Insurance premiums are due until the end of the year, regardless of whether the business has taken place. Contributions can be made in stages on a quarterly / monthly basis or in a lump sum full amount... Contributions over the limit are required to be paid no later than April 1 of the year following the reporting year.

Section 3 reflects the recalculation of contributions, if any. The grounds for filling it out can be:

• additionally accrued by the Pension Fund for previous years, contributions on acts carried out;
• errors independently identified by peasant farms or information not fully reflected, which resulted in an underestimation of the amount of contributions for previous years;
• the data corrected by the head of the peasant farm used for accrual for the previous periods.

In the 6th and 7th columns, the period for which the recalculation was made must be indicated.

Deadline

The legislation provides for the delivery of the calculation once a year no later than the beginning of spring of the following year... Submission is carried out to the territorial office of the Pension Fund of Russia in electronic or traditional paper form, for which you need to pre-print the appropriate form.

When writing, a ballpoint pen with black or blue ink is used, the letters are exclusively printed in order to minimize the likelihood of errors when transferring data from paper to a computer. After filling in, the form is endorsed by the head of the farm, certified.

The case of delivery of the report in in electronic format to confirm the authenticity of the specified data, an EDS certificate is used.

A description of the RSV-2 form is available in this newsletter.

All entities engaged in a certain type of activity are required to submit a lot of reporting documents, as well as make the necessary payments. At the same time, the list of required documentation may have certain differences depending on the type economic activity subject.

Form RSV-2 - designed to record deducted and paid fees for compulsory insurance in the Pension Fund of the Russian Federation, as well as in medical insurance to the Federal Fund.

It is intended for reporting by the heads of peasant farms and is a form certified by their signature and seal of the enterprise, which includes calculation formulas and the required information.

Important: with the advent of the new form, there have been changes in the list of persons who have admission to its formation, the date of delivery and the option of drawing up.

When the new form of calculating RSV-2 PFR is applied - see this video:

The legislative framework

The calculation of the new form is required to be filled out even by those farms that do not have employees.

It was approved for filling out on paper by Order No. 294 of the Ministry of Labor of the Russian Federation of 2014 and Resolution of the RF Pension Fund of the Russian Federation No. 347 of 2015, in the same act there are recommendations for filling out the documentation.

The electronic version was developed and approved by Decree No.2 of 2016, which received registration with the Ministry of Justice on 02.02.2016 and began to operate on February 16 of the same year.

It is necessary to submit reports before March 1 of the next year. In the electronic form, it is also necessary to adhere to the general recommendations for filling it out.

There are also articles regulating the liability of failure to submit the form:

• Article 46 of the Federal Law of 2009 No212 ФЗ;
• Article 17 of the Federal Law of 1996 No.27;
• Article 15.33 of the Code of Administrative Offenses of the Russian Federation.

Administrative Code of the Russian Federation, Article 15.33. Violation of the procedure and terms for submission of documents and (or) other information to the territorial bodies of the Social Insurance Fund of the Russian Federation established by the legislation of the Russian Federation on compulsory social insurance

1. Violation of the established by the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases the deadline for submitting information to the Social Insurance Fund of the Russian Federation on opening and closing an account with a bank or other credit institution –
entails overlapping administrative fine for officials in the amount of one thousand to two thousand rubles.
2. Violation of the deadlines established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases for the submission of calculations on accrued and paid insurance premiums to the territorial bodies of the Social Insurance Fund of the Russian Federation -
3. Failure to submit, within the period established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, or refusal to submit to the territorial bodies of the Social Insurance Fund of the Russian Federation or their officials the documents and (or) other information required in accordance with the established procedure to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums for compulsory social insurance from accidents at work and occupational diseases, as well as the presentation of such information in an incomplete volume or in a distorted form -
shall entail the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.
4. Failure to submit, in accordance with the legislation of the Russian Federation on compulsory social insurance in the event of temporary disability and in connection with maternity, or refusal to submit documents and (or) other information drawn up in accordance with the established procedure to the territorial bodies of the Social Insurance Fund of the Russian Federation or their officials, necessary to control the correctness of the appointment, calculation and payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, for the legality of implementation and the correctness of determining the amount of expenses for paying four additional days off to one of the parents (guardian, trustee) for care for children with disabilities, as well as necessary for the appointment by the territorial body of the Social Insurance Fund of the Russian Federation to the insured person of the appropriate type of benefit or the calculation of its amount, reimbursement of expenses c for the payment of four additional days off to one of the parents (guardian, trustee) to care for children with disabilities, social benefits for burial, the cost of services provided according to the guaranteed list of burial services, as well as the presentation of such information in an incomplete volume or in a distorted form -
shall entail the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.
Note. The administrative liability established in relation to officials by parts 2, 3 and 4 of this article applies to the persons specified in article 2.4 of this Code, with the exception of citizens engaged in entrepreneurial activities without forming a legal entity.

By whom and when the form is submitted, terms

The calculation of the form must be performed by the head of the company, elected by common agreement, he must account for all employees, including himself.

A sample of filling out the RSV-2 form.

If the company has only one employee, then he automatically acts as a payer, head and responsible for reporting.

Documentation must be submitted quarterly by 1.03 of the year following the reporting year, for example, for 2016 the form was submitted before March 1, 2017. Important: you should always report, even in the absence of income and work.

Feeding options

The document is available to submit, as it was originally envisaged on paper. It is necessary to fill in the printed sample with a ballpoint pen with black or blue color, block letters to avoid typos.

You can also fill out an electronic form with a digital signature. Accounting software can be used to apply the electronic sample.

The procedure for filling out a new form

The new form has a Title page and 3 sections. Important: in this form in mandatory the first three sheets should be completed.

Section 3 is formed in exceptional cases of recalculations of contributions for previous reporting periods this year.

All sheets should be filled in according to the required information:

• The title page is intended for entering information about the chapter, contact and identification information;
• In the first section, data is entered through last year's reports;
• In the second, the accruals of insurance premiums for the reporting year are entered, while a separate line is used for each entry.

The last section reflects the recalculation of contributions and is applicable to completion only on certain grounds.

Step-by-step filling option

1. After filling out the Title, you must start entering data from section 2.
2. A new line should be used for each information.
3. If you do not fill in any lines, you should put a dash.
4. All calculations of monetary indicators are performed in national currency taking into account kopecks.
5. After the page is formed, they are all numbered in the "Page" field.
6. As already mentioned, the 3rd section is filled in in special cases:

• If there is an entry in page 120 of the first section;
• Additional charges for the past reporting periods of the PFR;
• The head of the farm in the course of filling out revealed errors in the calculations for the past years;
• The head independently adjusted last year's indicators, which is permissible.

1. At the top of each page, the registration number of the head is indicated, obtained upon registration with the PFR department. How it goes and what documents are needed for this - read the link.
2. Placeholder signature and date are required at the bottom of each section.

Important: it is unacceptable to correct errors, you need to cross it out, write the correct data next to it and certify it with a signature.

In this case, the nuances of filling out the title page should be observed:

• Entering your full name is required in full according to passport records;
• In the 3rd line, SNILS must be indicated in accordance with the insurance certificate issued by the PFR. you will learn how the insured person's questionnaire is filled out to receive SNILS;
• 4th is needed to fix the year of birth;
• 5th and 6th lines are intended to indicate information from applications for joining a farm in a given year;
• The 7th and 8th reflect the fixed data of assessed contributions.

Fundamental rules

Fill out the form from the first sheet:

• In the field indicating the number of reports, the number is multiple of the number of settlement copies delivered for the same period, if a report for a specific period is submitted for the first time, then 000 is put, and then 00 and the number equal to the number of times of documents submitted;
• Next, the calendar reporting year is indicated;
• The letter "P" in the field of termination of activity, if it really happened;
• Personal taxpayer number;
• OKVED. How to change the OKVED code for LLC - read;
• Telephone number;
• The number of employees per chapter. and by what formula this is done, you will learn from the link.

Filling out section 1 of the new form.

1. Here you need to fill in the data for each member of the household, while starting all information about the next person on a new line.
2. For each person, you should indicate:

• SNILS;
• Date of birth;
• The exact time of joining the enterprise;
• When the exit happened;
• Accrual period;
• Calculation performed by the head of the enterprise;

Section 1:

• In line 100, information identical to the data in line 150 of last year's reporting must be included;
• In column 4 on line 100, the indicator cannot be zero or a dash cannot be used - this is an error;

Important: columns 4 and 5 are not filled in.

• Line 110 in columns 3 and 6 must have identical indicators to columns 7 and 8;
• Line 120 shall indicate all the correction data, if any;
• If in column 4 lines 150 for last year the overpayment is indicated, then column 3 line 100 of the reporting year must have the same indicators as columns 3 and 4 line 150.

Section 3:

To be filled in only when necessary.

1. Column 2 indicates the reason for the formation.
2. The following is a line-by-line list of personal information of members of the organization:

• SNILS;
• Dates of birth according to the passport.

1. The next 2nd columns indicate the membership period of each.
2. Column 8 indicates the amount of the recalculation.
3. In columns 9 and 10, the amounts of adjustments.
4. Column 11 contains the exact amount of the recalculation.

New form with a table.

Features of filling for the 2nd quarter

In 2017, all enterprises belonging to this category are required to submit reports on insurance premiums for the 2nd quarter. The number of employees and the presence of activity do not play a role in this case.

Important: you should report no later than the 20th day of the month following the end of the reporting period.

Information on insurance, medical and pension contributions is filled in separately in the form.

At the same time, it is unacceptable to fill in the following lines in social insurance contributions at the same time:

• 110 and 120;
• 111 and 121;
• 112 and 122;
• 113 and 123.

With this calculation, the documentation is not will be tested in the IFTS. In subsection 1.3 of health insurance, data should be entered if insurance premiums are paid at an additional rate.

Responsibility for failure to submit documents

If happened late delivery the payroll, according to the legislation, a fine is charged on the farm in the amount of 5% of the amount of contributions for the last 3 months, but not less than 1,000 rubles and not more than 30% of the total amount.

In this case, the penalty will be deducted for each month of delay separately, even if it is not full.

Conclusion

This form was last used for submitting a report to the FIU in 2016; since the beginning of 2017, the responsibility for checking accounting documents has been transferred to the tax services.

The composition of the data in the new RSV-2, the differences from the previous RSV-1 form for the PFR are described in this video: