The SZV-STAZH report is a relatively new reporting format for the Pension Fund. Employers must submit this form annually. A new form has been approved for reporting for 2018. Let us consider in more detail the procedure for compiling a report for the FIU, the current sample can be downloaded for free.

The reporting procedure for Russian organizations and individual entrepreneurs that are the insurers of their employees in pension, social and medical insurance has changed significantly since 2017. The administration of insurance funds is now handled by the Federal Tax Service of Russia, which accepts a new single calculation from payers of contributions.

However, the funds, which retained a number of their functions, also introduced new reports. In particular, the Pension Fund adopted Resolution No. 3p dated January 11, 2017, which approved four new forms at once. But in 2018, the forms were adjusted. Updates are enshrined in the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p. Insurers are required to provide:

• "Information on the insurance period of insured persons (SZV-STAZH)";
• “Information on the insured, transferred to the FIU for maintaining individual (personalized) records (ODV-1)”;
• "Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)";
• "Information on earnings (remuneration), income, the amount of payments and other remunerations, accrued and paid insurance premiums, on periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH)".

Employers will have to hand over new forms at the end of 2018. The most basic of them is the SZV-1 form (experience), which we will dwell on in more detail.

SZV-STAGE report: due date

The new SZV-STAZH report partially replaces the personalized sections of the abolished RSV-1 form. All employers must fill out this document for each employee separately, therefore, in essence, it is a personalized report.

Pass SZV-STAGE for 2018, deadline - 03/01/2019. Therefore, entrepreneurs still have time to familiarize themselves with the form and the procedure for filling it out. The obligation to submit this document is provided for by paragraph 2 of Article 8 of the Federal Law of 04/01/1996 No. 27-FZ. The form, format and procedure for filling out the new form are approved in the Resolution of the Board of the Pension Fund of the Russian Federation of December 6, 2018 No. 507p.

Who rents

The SZV-STAZH form will have to be filled out for all persons with whom the organization or individual entrepreneur has concluded employment contracts or civil law contracts, copyright agreements. It is noteworthy that the FIU is also waiting for this reporting on those persons who are insured and officially recognized as unemployed. The data will be provided by the employment service.

What information should be included in the new experience report

It is envisaged that on one page of the form the policyholder will reflect the following information for each insured person:

• surname, name, patronymic;
• SNILS;
• period of work in the organization;
• working conditions code;
• code of grounds for early retirement.

Each form is filled out by only one employee and is certified by the person who filled it out. This can be done both by hand in block letters, and using computer technology. The fill color can be anything except green and red. No corrections and blots are traditionally allowed.

The new report can be submitted in electronic format, which the FIU also provides in its Resolution.

In order to correctly fill out the report, the employer will need the following information about the insured person:

• information about salary and other income, payments and other remuneration in favor of the employee;
• information on accrued, additionally accrued and withheld insurance premiums;
• information about the period of work of a citizen, including corrective.

Important changes for 2019

As we noted above, officials have developed and approved a new SVZ-STAZH form. Let's determine what exactly has changed in the structure of the reporting document sample, what to pay close attention to when filling out the form.

So, important changes in the SZV-STAGE form (2019) in terms of the form:

1. Props "p." completely excluded from the structure of the reporting sample. Now you no longer need to specify the page number of the report.
2. Previously, details such as TIN, KPP and registration number of the insured were duplicated in the form of a sample. Now the inaccuracy has been eliminated, there is no need to duplicate the data on the insured.

Changes in terms of drafting rules:

1. Column 8 of the reporting sample is now not filled in if the code "DETIPRL" is indicated in the 11th column of the report. That is, if leave to care for a child under the age of three was granted to a grandmother, grandfather or other close relative or even a guardian.
2. The circle of persons for whom a reporting sample should be prepared in the FIU has been expanded. Additions are made to paragraph 1.5 of the Filling Rules. So, the heads of organizations that are the sole founders and (or) participants are included in the number of persons for whom the form should be filled out. Let us recall that earlier this situation provoked quite a large number of controversies.
3. The procedure for filling out the report by the Employment Center in relation to unemployed citizens who have registered and received the official status of unemployed has also been adjusted. Now in column 14 of the reporting sample, opposite the name of the citizen, “BEZR” should be indicated.

Form and procedure for filling out the SZV-STAZH report

The new SZV-STAZH report has only five sections:

1. Section 1. "Information about the insured".
2. Section 2. "Reporting period".
3. Section 3. "Information on the period of work of the insured persons".
4. Section 4. "Information on the accrued (paid) insurance premiums for compulsory pension insurance."
5. Section 5. "Information on paid pension contributions in accordance with pension agreements for early non-state pension provision."

Form SZV-STAZH

The report is called "SZV-STAZH", but in fact it contains data on the accrued and paid insurance premiums for the employee. Therefore, its formation will, in some respects, duplicate the data of the “Unified Calculation”, which insurers must submit to the Federal Tax Service.

It's not hard to fill it out. There are only a few features that you should pay attention to.

So, when filling out the field “Registration number in the PFR”, you need to indicate the registration number of the insured from 12 characters, and in the field “TIN” - the individual number of the organization or individual entrepreneur, which can consist of 10 or 12 characters. If there are fewer characters than cells, dashes should be put in the last two. In the column "Type of information" the type of report should be marked with an "X". There are three such types:

• initial;
• complementary;
• assignment of a pension.

If the latter type is indicated, then the form is submitted without taking into account the reporting deadlines only for those persons who need to take into account the length of service for the current calendar year to establish a pension. A supplementary report to the FIU is expected for insured persons who were not taken into account for one reason or another in the main report.

When filling out Section 3, please note that it provides continuous numbering. This means that a serial number must be assigned to the records for each insured person. Even if several lines need to be filled in about the period of work, the number is assigned only to the first of them. It is important to remember that all numbers are put down in ascending order without gaps and repetitions.

In the column "Period of work" dates should be indicated only within the reporting period, which was entered in Section 2 of the report. In the event of a break in work, you need to start a new line, without duplicating the data of the employee and SNILS.

After filling out the form, the responsible person must indicate the name of the position of the head, and certify the report with his signature. The stamp is placed if available.

To send the completed SZV-STAZH forms to the PFR authority, you need to collect and draw up an additional inventory for them in the OVD-1 form. They will only be accepted as such.

Sample filling SZV-STAZH 2019

Extract from the SZV-STAZH form upon dismissal of employees

The obligation to submit a new report to the FIU came in 2018 (previously it was only during the liquidation of the organization), but employers were previously required to issue extracts from the SZV-STAZH to all employees upon their dismissal or upon separate request.

At the same time, the data in the form must be given exactly to the employee to whom the document should be issued, since personalized accounting information refers by law to personal data that cannot be disclosed by virtue of Article 7 of Federal Law No. 152 of July 27, 2006.

In addition to full-time employees, contractors under civil law contracts at the end of the contract have the right to receive an extract. At the same time, no written application for issuing an extract is needed, since, by virtue of Article 11 of the Federal Law of 04/01/1996 No. 27, this is the responsibility of the employer. The document must be issued on the day of dismissal along with all other documents.

This is what a completed statement for one employee looks like:

If several employees quit on the same day, then an SZV-STAZH statement is issued to each of them, filled out individually. Also, any employee can request this statement from the employer, being employed. Then it is prepared within 5 days from the date of receipt of the relevant application. The document is always drawn up in two copies: one is handed out, and on the second, the employee signs for receipt.

Punishments, fines, liability

Now it has become expensive to violate the deadlines and the rules for filling out the SZV-STAZH. So, for each employee for whom the report was submitted to the FIU late, or if there are significant errors in the information provided, a fine of 500 rubles is threatened.

If you submit a report on paper with the obligation to submit electronic reports, companies will issue a fine for such a violation in the amount of 1,000 rubles. Recall that a company or individual entrepreneur with more than 25 employees is required to submit an electronic report.

If you do not issue a sample of SZV-STAZH to an employee upon dismissal, then the company will be fined 30,000-50,000 rubles. The head of the organization or individual entrepreneur will be fined in the amount of 1000-5000 rubles.

In 2018, the list of reports to the FIU was replenished. Each reporting form has its own submission deadlines. And for violation of the established deadlines, the organization will pay substantial fines. Read in the article what reports to submit to the FIU in 2018, what reporting deadlines are set. You can download the memo and use it to extend the deadlines for sending and avoid sanctions.

Companies and entrepreneurs submit reports to the FIU if they hire employees. Even if this is one employee, reporting to the FIU still needs to be submitted. Let's figure out what deadlines for reporting to the FIU are set in 2018.

What reporting to submit to the Pension Fund in 2018

In 2018, employers submit monthly, quarterly and one-time reports to the FIU.

• employers submit a report in the SZV-M form. Compared to 2017, the report form has not changed. The shipping date for 2018 has changed. Now it must be sent to the FIU no later than the 15th day of the month following the reporting month (clause 2.2, article 11 of Law No. 27-FZ).

SZV-M can be made up of one of 2 options:

• If the organization employs up to 24 people, then the report can be drawn up on paper. You can submit this report in one of the following ways:
  • Personally bring to the FIU,
  • send by mail,
• If the number of employees is 25 or more, the FIU will only accept the report through electronic channels.

• Employers who pay additional insurance premiums in accordance with Law No. The deadline for submitting this report is no later than 20 days after the end of the reporting quarter.

Starting from 2018, all employers submit new annual reports to the Pension Fund in the form of SZV-STAZH. Policyholders submit a report before March 1 of the year following the reporting year. So, the report for 2017 is sent to the FIU before March 1, 2018.

SZV-STAGE is rented to the FIU in 2 more cases:

The employer not only submits the SZV-STAZH form to the FIU, but also issues it to the employee:

• Upon dismissal,
• At the request of the employee - within 5 days after the employee's request (clause 4, article 11 of Law No. 27-FZ).

The rules for compiling SZV-STAZH are the same as SZV-M:

• With a staff of up to 24 people, the report can be submitted on paper,
• With the number of employees from 25 people - through electronic channels.

There is a group of reports in the FIU, which are not submitted by all employers, but only by those who have a need:

Report	The form	When to take
Questionnaire of the insured person		If you hired an employee who does not have SNILS
Application for the exchange of an insurance certificate		If the employee's personal data has changed, for example, last name, first name or patronymic
Application for issuance of duplicate insurance certificate		If the employee has lost or damaged the insurance certificate (SNILS)
Information about the length of service until 2002		At the request of the FIU

These forms can be submitted on paper or electronically. Both the employer and the employee themselves can apply to the FIU with the ADV-1 questionnaire and the ADV-2 and ADV-3 applications.

Now let's see what time frame to send reports to the pension fund in 2018.

Reports to the Pension Fund in 2018: deadlines

So, for employers, there are 2 mandatory reports to the FIU:

The remaining reports are not submitted by all employers, but only by those who have such an obligation.

Policyholders send the SZV-M form to the FIU on a monthly basis by the 15th day of the month following the reporting one. If the shipping deadline falls on a weekend or public holiday, the deadline is extended to the next business day.

There will be 4 such transfers in 2018:

• April 15 - Sunday, you can report for March until April 16,
• July 15 - Sunday, you can report for June until July 16,
• September 15 - Saturday, you can report for August until September 17,
• December 15 - Saturday, you can report for November until December 17.

Taking into account the transfers in 2018, hand over the SZV-M within the following terms:

Reporting month 2018	Last shipping date for 2018
September

SZV-STAZH shall be submitted once a year by March 1 of the year following the reporting one. This report also has a carryover rule, but in both 2018 and 2019, the deadline falls on a business day:

SZV-STAGE	Recipient	Shipping time, issue
Annual Report 2017
Annual Report 2018
When an employee retires		Within 3 days after the employee's request
When an employee leaves	Employee	Last day of work
At the request of the worker	Employee	within 5 days after the employee's request
Upon liquidation of a company		30 days after the approval of the liquidation balance sheet, but no later than the date of transfer of liquidation documents to the Federal Tax Service

If your organization pays additional premiums, submit the CRS-3 report by the following deadlines:

Download and keep in a conspicuous place a memo on the deadlines for submitting reports to the pension fund in 2018:

Penalties for late submission of reports to the FIU in 2018

Sending reports to the FIU in violation of the deadlines threatens the company and its manager with a fine.

For failure to provide a report or being late, a fine of 500 rubles is charged. for each employee indicated in the reporting (Article 17 of 24-FZ). Please note that it is not the number of days of delay that is taken into account, but the number of staff. For example, if you are late with sending SZV-M, which indicates 15 people, then the fine will be 7,500 rubles. (15*500 rub.).

If an organization sends a report on paper that indicates 25 employees or more, then the fine will be 1000 rubles. (Article 17 of the 24-FZ).

For non-issuance of SZV-STAZH to a dismissed employee, the organization will pay a fine of 30,000 rubles. up to 50,000 rubles, and its head - from 1,000 to 5,000 rubles (clause 1, article 5.27 of the Code of Administrative Offenses of the Russian Federation).

All entrepreneurs who are payers of insurance premiums for employees are required to submit a RSV form to the IFTS. In addition, employers provide information about employees.

In our today's publication, we will consider the rules and procedure for filling out a report in the IFTS and dwell in more detail on personalized accounting (Section 3 of the form RSV ). You can download the form at the bottom of the page RSV PRF 2019 and a sample of filling out this document. There you will also find a form, the introduction of which is scheduled for 2020.

Recall that until 2017, the RSV form was provided to the FIU. In connection with the transfer of the IFTS administration functions for the payment of contributions, from 01/01/2017 it is necessary to pay the following contributions and submit a report on them to the IFTS at the place of registration of the individual entrepreneur:

• for compulsory pension insurance;
• for compulsory health insurance;
• for compulsory insurance for temporary disability and in connection with motherhood.

RSV Form: Recent Document Changes

RSV Form 2019 approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

In 2017, the following changes took place in the RSV form, which are also relevant in 2019:

The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.

note that for the 4th quarter of 2019 RSV must be handed over in the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. The fact is that back in July 2018, a draft order was published to amend the RSV form. It was assumed that already in 2018, reporting on insurance premiums would be submitted in a new form. Then the deadlines for the adoption of the new form were postponed to the beginning of 2019, however, in 2019 the form was not approved. Therefore, throughout 2019, employers submit the RSV report on the old form, approved back in 2016.

According to the latest information, the new RSV form will become relevant in 2020. And this time, apparently, it will really be introduced. Corresponding the draft Order of the Federal Tax Service dated May 16, 2019 is published on the official website of the NPA projects.

RSV submission deadlines in 2019-2020

Regardless of the reporting format, the RSV report is provided quarterly, up to the 30th day of the month following the reporting period.

If the deadline for submitting the calculation falls on a weekend, then the document can be submitted on the first business day (after the weekend).

The deadlines for the submission of the RSV in 2019 are as follows:

• for the 1st quarter of 2020 - 04/30/2020;
• for the 2nd quarter of 2020 - 07/30/2020;
• for the 3rd quarter of 2020 - 10/30/2020;
• for the 4th quarter of 2020 - 01/30/2021.

The deadlines for the submission of the RSV in 2020 are as follows:

• for the 1st quarter of 2021 - 04/30/2021;
• for the 2nd quarter of 2021 - 07/30/2021;
• for the 3rd quarter of 2021 - 10/30/2021;
• for the 4th quarter of 2021 - 01/30/2022.

Format of RSV Report 2019-2020

In 2019 and 2020, it is allowed to hand over on paper to organizations and individual entrepreneurs, the number of employees of which does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form according to the TSC.

Who pays and where?

At the end of each quarter, all employers must submit the calculation of the RSV form to the Federal Tax Service at the place of registration.

Separate subdivisions that have a separate current account and balance sheet pay insurance premiums and submit reports at their location.

Zero report in the absence of activity

If there was no business activity, no wages were accrued or paid to employees, but you are registered as an employer, the RSV still needs to be filed. A zero report is also submitted in the absence of accruals of contributions for employees.

Structure and rules for filling out the document

The 2019 RSV form consists of a title page and 3 sections:

1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.

Each section includes several subsections and appendices to them. At first glance, it seems that the RSV report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, we first find out who exactly what sections and subsections need to be filled out.

TITLE PAGE. Completed by all insurers without exception.

SHEET "Information about an individual who is not an individual entrepreneur." Individual entrepreneurs and organizations do not fill out this sheet. It is filled in by individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - fill in and submit all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.

Section 2 and Appendix 1 to Section 2 - fill in the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are filled in if the individual entrepreneur or organization charges insurance premiums at additional rates.

Applications 5; 6; 7; 8 to section 1 is filled in by individual entrepreneurs or LLCs that apply reduced rates when calculating insurance premiums.

Annex 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.

Appendix 10 to Section 1 is to be completed if income was paid to students who worked in student groups in the reporting quarter.

Annexes 3 and 4 to Section 1 are filled in by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.

After selecting the sections related to your activity, you can start filling them out.

The rules for filling out the document are as follows:

1. Each field of the report contains a certain indicator; it is impossible to supplement with other information.

2. Pages are numbered in the corresponding cells as follows: "001", "002" ... "033".

3. There are two fields for writing a decimal fraction: the integer part is entered into the first, and the remainder into the second.

4. Text fields are filled from left to right, starting from the first box.

5. Cost indicators are indicated in rubles and kopecks, separated by a dot.

6. When filling out a document on a computer, the font Courier New (16-18 size) is used.

7. In the fields for quantitative and total indicators, “0” (“zero”) is put. In other cases, for example, when there are no textual indicators, a dash is put in all the familiarity of the field.

8. When filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.

9. At the end of each page of the RSV, you need to sign, indicate the date of signing.

10. If there is a seal, it is placed on the title page.

The procedure for filling out the RSV in 2019

SECTION 1: SUMMARY OF PREMIUM DATA

Section 1 includes information on the calculation of pension, medical contributions, as well as contributions to insurance for temporary disability and maternity. Using the insurance premium accounting card, which reflects the payments and remuneration accrued and paid to individuals in the reporting period of 2019, lines from 010 to 123 are sequentially filled in. At the same time, line 030 is filled in on an accrual basis from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form is filled in the same way for all types of contributions.

Further, in lines 120-123 of Section 1, amounts are included that exceed the cost of the insured for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then these lines are not filled.

APPENDIX 1: CALCULATION OF INSURANCE PREMIUM AMOUNT FOR MANDATORY PENSION AND MEDICAL INSURANCE TO SECTION 1

First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled in in accordance with the tariff code depend on it.

This application is divided into several subsections. Which of the subsections and who needs to fill out is written above.

APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MOTHERHOOD TO SECTION 1.

At the beginning, indicate the sign of payments:

"1" - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the FSS budget;

"2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.

Then the form is filled in similarly to the previous application.

APPENDIX 3 EXPENSES ON MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD AND EXPENSES IMPLEMENTED IN ACCORDANCE WITH THE LAWS OF THE RUSSIAN FEDERATION TO SECTION 1.

If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and submitted as part of the calculation for the reporting quarter of 2019. If payments have taken place, then use the following filling procedure:

• on lines 010-090 - indicate for each type of payment the number of cases of payments, the number of paid days, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).

All other applications are filled in similarly to the previous ones and do not raise additional questions.

Important: Starting from the report on the RSV form for the 4th quarter of 2017, in accordance with par. 2 p. 7 art. 431 TC IFTS will not recognize the report as submitted if errors are made in the following indicators of section 3 for each individual:

• 210 - the amount of payments and other remuneration for each of the last three months of the reporting or settlement period;
• 220 - the basis for calculating pension contributions within the limit for the same months;
• 240 - the amount of calculated pension contributions within the limits for the same months;
• 250 - totals for columns 210, 220 and 240;
• 280 - the basis for calculating pension contributions at an additional rate for each of the last three months of the reporting or settlement period;
• 290 - the amount of calculated pension contributions for the additional tariff for the same months;
• 300 - totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

The above rules for filling out the RSV report relate to RSV for the 3rd quarter of 2019 which must be submitted by October 30, 2019.

Changes in the 2020 RSV Form

Now let's talk about the shape of the RSV for the periods of 2020. At the moment, there is a new RSV form on the Single portal for posting NLA projects, which is expected to start working on reports from 2020.

The new form does not contain an appendix containing information on the application of the reduced tariff established for the period until 2019. Appendix 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" will have new fields.

Section 3 (personalized information of individuals). There is a new attribute "Adjustment type". Similarly to SZV-M, in the new RSV it will be necessary to put a mark on which form is being handed over: the original, corrective or canceling.

So, as of the 3rd quarter of 2019, the old RSV form, well known to employers, is in effect. But it will not be superfluous to talk about the changes that will be reflected in the new RSV. Let's list them:

1. Added section "Type of payer". You will need to specify:

• sign "1" if during the reporting period the taxpayer paid the amount in favor of individuals;
• sign "2", if payments in favor of individuals were not made.

2. Change in the reporting period. The RSV will be filled out not on an accrual basis (for a quarter, six months, 9 months and a year), but on a quarterly basis (Q1 2019, Q2 2019, etc.).

3. Fields will be added to subsections 1.1 and 1.2. New fields In 2019, the amounts of tax deductions will be reflected (the field “Amount of expenses accepted for deduction in accordance with paragraph 8 of article 421 of the Tax Code of the Russian Federation”).

4. Subsection 1.4 is excluded. In the current form of 2018, subsection 1.4 reflects the calculation of insurance premiums for the social security of flight crew members, certain categories of workers in the coal industry. In the new form, this subsection will be submitted as a separate application.

5. Removed lines from application 2.2. In connection with the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy), the corresponding lines in Appendix 2.2 have been deleted.

6. The lines of subsection 2.2, which reflected the amounts of settlements with foreign workers who are not citizens of the EAEU, have been removed.

7. Addition of line 055, which will reflect the amount of payment to foreign non-citizens of the EAEU.

Download the RSV form 2019-2020

You can download the 2019 RSV forms below, and you can also download the 2020 RSV form for review, which is likely to come into force next year:

The RSV form 2019 in Excel and PDF formats can be downloaded from the button below:

It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

For compulsory pension insurance. Employers are required to submit to the territorial division of the Pension Fund reporting on insurance premiums for the OPS and personalized accounting information for each of their employees.

Over the past few years, the procedure for reporting to the FIU has undergone some changes. This is also due to changes in the pension system: recently in our country there are two types of independent pensions- and, which were previously parts of the labor.

In 2016, a new reporting form was introduced, which can be submitted both on paper and in .

How to report to the Pension Fund for employees?

Everyone who pays wages or other types of remuneration for the work done is accountable for their employees. This also applies to individual entrepreneurs who have at least one employee. To report to the Pension Fund of the Russian Federation, employers must be registered in the OPS system.

Citizens registered as individual entrepreneurs who work "for themselves" and do not provide this information.

There are several types of specially designed forms of documents, according to which employers transfer to the Pension Fund of Russia. It also needs to be done within a certain timeframe.

In what form should the reports be submitted?

Since 2014, the employer must submit reports for each of its employees on single reporting form. In comparison with the submission of reports to the FIU until 2014, a single form has its advantages:

• the amount of reporting information is reduced;
• inconsistencies between the data on insurance premiums provided by the insured and the data on .

The unified reporting form contains all information on the payment of insurance premiums since 2014, while the insurance and funded parts of pensions not allocated. Contributions paid and owed for the period from 2010 to 2013 are also available on this form.

Section two has a new form subsection number four. It indicates data on the payment of insurance premiums at additional rates, which depend on the results of the conduct.

This assessment has been carried out since 2014 once every five years. Prior to this period, the results of attestation of workplaces are taken into account.

Also, in a single form, the amount of contributions paid in individual information is not indicated.

New monthly reporting form from 2019

Last year, the State Duma of the Russian Federation adopted Federal Law No. 385 of December 29, 2015, which entered into force on January 1, 2016. In accordance with it, certain provisions of legislative acts are suspended and certain changes are made.

On April 1, 2016, Article 2 of Law No. 385-FZ came into force, which made its own adjustments to Federal Law No. 27 of 04/01/1996. According to this article, the reporting periods for which payers must submit reports to the FIU are a month, the first quarter, half a year, nine months and a calendar year.

Thus, from 01.04.2016, policyholders are subject to new monthly reporting form to the pension fund. In accordance with it, all employers for each month are required to submit reports on each of their employees, including those with whom a civil law contract has been concluded. That is, in addition to officially employed working citizens, the list should include workers undergoing a probationary period, on maternity leave, working part-time, and so on. It is also necessary to mark those citizens who quit or were dismissed, but worked for some time during the reporting month.

This new reporting should include the following: information about the insured person:

• (insurance number of the individual insurance account);
• Full name (in full);
• TIN (if any).

Reporting procedure

All employers, namely organizations and individual entrepreneurs who have at least one employee working under an employment or civil law contract, must submit to the Pension Fund of the Russian Federation in due time insurance premium reports that employers pay for their employees. For this, special forms have been developed.

• Quarterly reporting on insurance premiums to the Pension Fund of the Russian Federation and to the FFOMS is submitted in the RSV-1 form.
• (lawyers, notaries, individual entrepreneurs who do not have employees, and others) are exempt from reporting. But the heads of peasant and farm enterprises are an exception, they are required to report to the FIU in the RSV-2 form.
• monthly reporting is issued for each employee in the SZV-M form.

All reporting forms are publicly available on the official website of the Pension Fund and are free.

Data must be transferred before the deadlines established by law, otherwise penalties are applied to policyholders.

Deadlines for submitting reports to the FIU

Everyone who has jobs is obliged to submit a single report to the territorial bodies of the Pension Fund of Russia on a quarterly basis during the year. Doing it is necessary no later than the 15th the second calendar month following the reporting period, if the reporting is provided in paper form.

If reporting takes place in the form, then you need to do this no later than the 20th the second calendar month following the reporting period. At the same time, if the number of employees is more than 25 people, then the electronic document must be certified by an electronic digital signature.

Since in our country there are weekends and non-working holidays provided for by the legislation of the Russian Federation, the last day of the term may fall on this date. In this case, the last day of the term is considered next business day, which follows a weekend or public holiday.

So in 2018, the last dates for reporting in paper form are:

• February, 15;
• May 15;
• August 15;
• 15th of November.

Submit reports in electronic form in 2018 follows no later than:

• February 20th;
• May 20;
• August 22;
• November 21.

Information on the new form, which has been in force since April 2016, must be submitted monthly, no later than the 10th day of the next month.

Hairdresser Zinovieva Elizaveta Konstantinovna has recently become an individual entrepreneur. She rents a small area at the shopping and entertainment center, where there is special equipment necessary for the provision of hairdressing services. Due to the large number of clients IP Zinoviev at the end of March hired five people for the position of hairdressers. But at the end of April, due to personal circumstances, one employee resigned of his own free will without working off.

Since Elizaveta Konstantinovna has concluded an employment or civil law contract with all her employees, she is obliged to report to the Pension Fund of the Russian Federation:

• quarterly in the form RSV-1;
• monthly in the form of SZV-M.

In the report, she must indicate the personal data of all employees, including those who work part-time, that is, four people. But since one employee worked for a month and quit at the end of April, he should also be indicated in the list of the SZV-M form for April. In other words, in the monthly reporting that IP Zinoviev will provide to the FIU for April, 5 people should be indicated.

Penalty for late submission of data

Article and Federal Law No. 212 dated July 24, 2009 provide collection of funds from the payer's accounts in banks in case of non-payment or incomplete payment on time. In this case, funds are withdrawn from the accounts of the insured in Russian rubles. But if there are not enough funds in ruble accounts, then the monetary units are withdrawn from the payer's currency accounts. In this case, the collection is made in an amount equivalent to the amount of payment in Russian rubles, at the rate of the Central Bank Russian Federation.

If the employer provides information about the employee later than the 10th day, or the information about the insured person is incomplete or unreliable, then the policyholder will be subject to financial sanctions in the amount of 500 rubles for each employee.

Thus, the payer can be fined for:

• failure to provide data on employees;
• late submission of reports to the FIU;
• information containing an error (typo);
• provision of incomplete data about employees;
• false information.

The decision on collection is transferred to the payer within six days after the day of its issuance.

Conclusion

All organizations, without exception, and individual entrepreneurs that have both a staff and one employee are required to pay monthly for them at certain rates. In support of this, policyholders report to the Pension Fund of Russia by submitting reports. It is mandatory to submit to the FIU reports on the RSV-1 forms, which must be submitted once a quarter, and SZV-M, which must be sent to the FIU from April 2016 every month. In some cases, other forms may be required.

It can be done in paper or electronic form but always before the deadline. If the data is transmitted later, or it contains an error, then employers will be fined.

For the entire past year, policyholders must submit the RSV-1 calculation to the FIU. 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 RSV-1 PFR at.

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

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

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

• For the pension of the employee who is responsible for the insurance.
• Contributions going to the funded part of the future pensioner.
• Part of the funds for payment in honey. fear of the central (federal) fund.
• To pay fees for medical fear of the regional fund.

This report is completed and submitted to the controlling body, the FIU, once a quarter. Reporting periods are 1 quarter, half a year, 9 months and the last quarter closes the accounting year - annual.

Who submits the RSV-1 report?

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

• Merchants who have hired employees in 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 the contract with the employee is concluded, it means that the obligations of the insured include not only the payment of contributions, but also the completion of reporting 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.

Procedure for filling RSV-1

We decided that the document is filled in by employers-insurers. And everyone determines for himself which sections to fill out. As a rule, the standard filling consists of the following sections of RSV-1:

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

Other sections are filled in 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 proceeding with filling out the main sections of the document, you need to fill out the first sheet (title page). It must include the following information about the employer:

• Full name of the insured;
• TIN and KPP of the employer;
• registration number issued by the FIU;
• OKVED. This code is issued by NO when registering a company or merchant;
• telephone.

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

The first section - Calculation of accrued and paid insurance premiums

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

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

Sixth section - Information about the insured persons

This includes individual data for each employee. The following information is required when filling out RSV 1:

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

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

Deadlines for submission 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 in the organization’s staff, then you can take it on paper. The deadline for submitting a document for this format is the 15th of the reporting quarter. If the RSV form is provided electronically, then it must be submitted on the 20th. This date is determined for those insurers who have more than one person in the staffing table.

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

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

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

For example, LLC "Lotos" handed over the calculation via the Internet in November, although they were supposed to hand it over 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 are working in the 1C program, then this video will help you fill out RSV-1: