RSV 2 report for the year. 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. Who will submit the form

Source / official doc: order of the Ministry of Labor and social protection 294n 2015
Where to take: IFTS
Delivery method: paper or electronic
Frequency of delivery: annually
Must be taken before: March 1 following the reporting year
Penalty for untimely delivery: In the amount of 1000 rubles - the minimum allowance; 30 percent of the total amount of contributions

Document's name: RSV-2
Format: xls
The size: 85 kb

Among the mandatory payments that organizations must make are transfers to the pension fund of the Russian Federation, tax deductions and replenishment of personal accounts of employees in specialized medical funds. For untimely evasion or complete refusal to make such payments or failure to submit control reports, the heads of enterprises bear disciplinary and financial responsibility.

Who takes the RSV-2?

With regard to peasant farms, established RSV form-2. The report form was established by order of the Ministry of Labor and Social Protection 294n 2015. The name of the form is deciphered as follows: calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund and compulsory medical care in the FFOMS. The document containing the consolidated data allows you to monitor the activities of the enterprise.

Deadline and frequency of submission of the RSV-2 form for 2016

According to the current regulation, the completed report should be generated annually. The accounting department of peasant farms is given 3 months following financial year to report to the Pension Fund (the RSV-1 report was previously in effect, RSV-2 should be sent to the tax office). Accordingly, the form for 2016 must be generated, checked and sent to the property by March 1, 2017. The form for all business entities is the same. You can download the RSV-2 form for 2016 at the link above.

In order to obtain the necessary data, the accounting department must make all payments to the personnel, close annual reporting... The general form can be downloaded, it is located in free access or get the service department of the Pension Fund (Tax). Depending on the degree of automation of the organization, the report form may be present in the processing information system... If accounting is carried out promptly by the accounting department, the data in the form is filled in automatically from the corresponding registers.

Where to take and how to present RSV-2

Due to the fact that for late delivery accounting statements liability is envisaged, the company must choose the most convenient and effective method for delivering data to the tax office:

• Most business entities today use an electronic communication channel to exchange with the inspection. Therefore, the new RSV-2 can be sent via VLSI, wait for the notification of receipt, commissioning and, most importantly, delivery. Even if the inspector asks for any adjustments, the acceptance mark will remove the responsibility for the reporting discipline from the enterprise;
• The current legislation does not prohibit the traditional way of submitting reports on hard copy... In this case, the fully completed signed form should be certified with the signatures of officials, the seal of the organization and delivered to the inspection. An employee of the receiving authority must put a note of admission (stamp on the copy or notice);
• If the farm is located at a great distance from the IFTS, the report can be sent by mail. In this case, the accountant will also have a note about the shipment.

Penalty for late delivery

When determining the amount of credit, regulation 212-FZ of 2009 is used. According to the order, for late delivery (as well as non-delivery), a fine of five percent of the three-month sum of contributions to the funds is provided. The law sets limits on the amount of sanctions.

Elena Berezina, deputy chief Pension Fund in Tomsk, Ph. n.

Title page

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Section 1

In column 5, enter the date on which the person entered the household. Column 6 - the date when he left the farm.

If the person has been in a peasant (farm) economy throughout the year, in the columns and enter the dates of the beginning and end of the year for which you are submitting the calculation.

To fill in the columns and, you need to count. The head of the farm calculates them according to the rule prescribed in part 2 of article 14 Federal law dated July 24, 2009 No. 212-FZ. In the "Total" line, reflect the amounts for all lines of the corresponding columns. Then transfer these values ​​to columns and lines 110 of section 1.

Here is a sample of a completed section 2.

Section 2. Calculation of accruals of insurance premiums payable for the head and members of the peasant (farm) economy

Section 3

This section is filled in by heads of households who recalculate insurance premiums for previous billing periods. The grounds for recalculation are as follows:

It is important to remember!

The data in section 3 are reflected in rubles and kopecks

- v billing period decisions have entered into force on bringing or refusing to bring the farm to justice;

- the head of the farm found that he did not reflect or did not fully reflect the information, made mistakes, as a result of which he underestimated insurance premiums;

- the head of the farm corrects the data, which is not recognized as an error. For example, it recalculates contributions due to the loss of eligibility for reduced rates.

Section 3 fill in separate lines for each member of the farm, including the head. Moreover, for each period of recalculation of contributions. In the columns and "Period of membership in the peasant (farm) economy in the billing period" indicate full period, for which the contributions were recalculated. In columns 8-11, write down the amounts received

On a note

What to do if the contributions were transferred to the wrong KBK

The farm made a mistake and transferred the contributions to the wrong place. You can clarify the payment if a mistake was made in such details: the basis and type of payment, the status of the farm (part 8 of article 18 of the Federal Law of July 24, 2009 No. 212-FZ). At the same time, the legislation does not allow specifying payments between different funds. In the opinion of the inspectors, if the FFOMS code was indicated instead of the Pension Fund's KBK, it is impossible to clarify the payment. However, the head of the farm has the right to submit an application for offset, since these payments are administered by the same fund - the Pension Fund (part 21 of article 26 of Law No. 212-FZ).

All accountants are familiar with the RSV-1 form submitted to the PFR, or at least have heard of it (approved by the Resolution of the Board of the RF PF dated 01.16.2014 N 2p). And there is also the RSV-2 form (approved by the Resolution of the Board of the RF PF dated 09.17.2015 N 347p). This is also a form of calculation for accrued and paid pension contributions and contributions to compulsory medical insurance. And therefore also surrenders to the FIU. So what is RSV-2? For 2016, who is renting it?

RSV-2 PFR: who hand over

The RSV-2 form must be handed over annually only to peasant farms - peasant farms - before March 1 of the year following the expired one (part 5 of article 16 of the Law of 24.07.2009 N 212-FZ). That is, the deadline for commissioning the RSV-2 at the end of 2016 is February 28, 2017. And this will be the last time that peasant farms will have to report their contributions to the PFR. Since from 2017 the Federal Tax Service will be responsible for the collection of contributions.

The responsibility for submitting RSV-2 is assigned to the heads of peasant farms. The head of a peasant farm is recognized as one of the members of a peasant farm with the consent of other members of a peasant farm (clause 1 of article 16 of the Law of 11.06.2003 N 74-FZ). If a peasant farm was created by one person, then he is considered its head.

By the way, until 2012, the RSV-2 form had to be submitted not only by peasant farms, but also by all self-employed persons (part 5 of article 16 of the Law of 24.07.2009 N 212-FZ as amended, valid until 01.01.2012).

Penalty for failure to submit RSV-2

We have already figured out what RSV-2 is, who hands it over and in what time frame. It remains to figure out what responsibility is provided for the heads of peasant farms if they do not submit on time this form to your branch of the FIU.

For failure to deliver RSV-2 on time, the peasant farm faces a fine of 5% of the amount of contributions accrued over the last 3 months of the billing period, for each full or incomplete month delays. The minimum amount of the fine is 1000 rubles, and its maximum amount cannot be more than 30% of the specified amount of contributions (part 1 of article 46 of the Law of 24.07.2009 N 212-FZ). As you can see, this is a general rule on the basis of which the payer of contributions can be held liable for failure to submit reports (if he has such an obligation). But in relation to peasant farms, their own peculiarities arise.

They, as self-employed persons, are obliged to pay contributions for themselves and for members of peasant farms no later than December 31 of the current year (part 2 of article 16 of the Law of 24.07.2009 N 212-FZ). There are no requirements for the transfer of monthly payments for them. And it is not clear how then to determine 5% of the amount of contributions for the last 3 months of the period.

In practice, the FIU used to calculate the fine based on the amount of contributions from peasant farms for the year. However, in court it was possible to prove that the fine should not be determined from annual amount contributions, and from that part of it that falls on the last 3 months (

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. One more 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 accruals on insurance premiums that took place in 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 should be taken in the insurance certificate issued during registration compulsory insurance in the FIU;
• 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.

Carrying out calculations on insurance premiums is a common practice among organizations; the RSV 2 form is used for a detailed display of operations. As part of the order of the tax service, the procedures for filling out the document and its electronic form have been approved.

Starting from the next annual period, contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, in case of incapacity due to motherhood, will come under control tax services, therefore, a single calculation of insurance premiums awaits changes. In fact, it summarizes several forms:

• RSV-1;
• RSV-2PFR;
• PB-3;
• RSV-4 FSS.

For insurance premiums paid for personal injury, they will be monitored by the Federal Insurance Service and shown in a separate report.

Who will submit the form

Compared to 2016, there will be no changes in 2017 with regard to those who commit to submit the form. Every year, the documentation is submitted exclusively by farms - peasant farms, the deadlines for delivery are until March 1 of the year that follows the current period. It turns out that in 2017 the deadline for the report for 2016 will fall on the date of February 28, and this is the last day when peasant farms can report to By the Pension Fund(in 2018 reports will go through the FSS).

Until 2012, this form was used not only by farmer organizations, but also by all persons associated with individual employment. If the RSV 2017 form is not submitted, additional sanctions and penalties will be provided.

• Failure to submit the form entails the imposition of a fine in the amount of 5% of the amount of contributions that are accrued for the last months of the settlement period, with each month of late payment being taken into account.
• The minimum threshold value of the penalty is 1,000 rubles, and the maximum indicator cannot be more than 30% of the amount of contributions, which takes place to be specified in the form.
• Since PFs are related to self-employed persons, they undertake to pay contributions for themselves and for their employees no later than the last year's month (December 31).

Calculation name for insurance premiums

Today, many accounting employees are discussing the approval of the new form, however, according to the latest data, it was revealed that it bears this name "calculation of insurance premiums." At the same time, there is no mention of this point in RSV-1, this is a completely new type of calculation that is not related to the presented document. RSV-2 for 2017 has its own characteristics and structural elements.

Composition and structure of the calculation

The new RSV-2 form contains in its structure the following list of data:

• summary information about what obligations the payer has to the Federal Tax Service;
• the estimated values ​​of all contributions to the MPI and CHI;
• calculating the amounts for social insurance for all reasons;
• decrypted data on payments made by federal funds;
• personal information about the persons who are subject to insurance.

The RSV-2 report contains not only the information provided, but additional nuances in its entirety.

• Title page;
• payer data;
• the first section, which includes obligations;
• Appendix No. 1 - calculations of the amounts of contributions to the Social Insurance Fund;
• No. 2 - OSS contributions;
• No. 3 - in case of temporary maternity incapacity for work;
• No. 4 - No. 10 - other important information for settlements and the possibility of using simplified tariffication.
• section 2 contains summary information on the obligations of payers for peasant farms;
• Appendix # 1 assumes settlement transactions on insurance payment amounts;
• Section 3 contains confidential full data about the persons who are insured.

Thus, the RSV-2 report for 2017 has many features that are taken into account when calculating payment amounts.

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