Annual report RSV 1. Reporting on insurance premiums, form. The main nuances of filling out the RSV1 form

We will submit reports in form RSV-1 for 2016 for the last time. From January 2017, Chapter 34 of the Tax Code of the Russian Federation will come into force, and control over insurance premiums, as well as the acceptance and verification of reports, will be transferred to the tax authorities. Starting with reporting for the 1st quarter of 2017, a new contribution reporting form developed by the Federal Tax Service of the Russian Federation is being introduced, and RSV-1 will no longer be submitted.

Deadline for delivery of RSV-1 2016

To determine the deadline for submitting the report, first check the average number of your employees. For employers who employ on average more than 25 people, only an electronic form for submitting the RSV-1 report is provided. If the average number of employees is less than 25, then the report can be submitted both electronically and on paper.

The deadline for submitting the RSV-1 calculation for 2016 depends on the method of submission:

• if the calculation is submitted on paper - no later than February 15, 2017,
• if the settlement is submitted to in electronic format– no later than February 20, 2017.

Please note: these deadlines also apply for submitting zero calculations RSV-1. It is a mistake to think that if you do not have accrued contributions, then they will not be able to fine you for not submitting a report. In this case, the Pension Fund of the Russian Federation may impose a minimum fine on the policyholder, which is 1000 rubles (Part 1 of Article 46 of Law No. 212-FZ of July 24, 2009).

RSV-1 for 2016, as well as the “clarification” for 2016 and earlier periods, continue to be submitted to your territorial branch of the Pension Fund of the Russian Federation. For the annual RSV-1, use the form approved by the Pension Fund of the Russian Federation on January 16, 2014, by resolution No. 2p (as amended on June 4, 2015).

The new calculation form from the Federal Tax Service of the Russian Federation for the report for 2016 is not used; it should be filled out when reporting on contributions for the first quarter of 2017.

Composition of the annual calculation of RSV-1

The RSV-1 calculation is submitted regardless of whether activities were carried out and whether wages and other benefits were accrued to employees in January-December 2016. The RSV-1 calculation for 2016 must include sections 1 and 2.1, as well as a title page. In this configuration, the zero calculation RSV-1 is delivered.

Individual entrepreneurs who did not have employees during 2016 and did not pay remuneration to individuals should not submit the RSV-1 form.

If employers paid remuneration to insured individuals in 2016, pension benefits were calculated insurance premiums and contributions to compulsory health insurance, then in addition to the mandatory ones, you need to fill out all the other necessary sections of the RSV-1 calculation.

RSV-1 section 1

Section 1 is mandatory for all policyholders. It is handed over, including by those whose calculation does not contain indicators, that is, the activity was not carried out or there were no payments to employees. In this case, dashes are placed in place of the indicators.

Section 1 summarizes the indicators of all other sections of the RSV-1, including the amounts of contributions not only to the Pension Fund, but also to the Compulsory Medical Insurance Fund, so it is better to fill it out last, when all other parts of the report are ready.

Chapter III Order filling out the RSV-1 form of the Pension Fund of Russia (approved on January 16, 2014 by resolution of the Board of the Pension Fund of the Russian Federation No. 2p) contains the relationships between the lines of section 1 and the indicators of other sections that must be observed when preparing the report. Let's analyze filling out section 1 for each of its lines:

Line 100 shows what debt or overpayment of premiums was owed by the policyholder at the beginning of the year. The indicators of all columns of line 100 of the report for 2016 must correspond to the indicators of the same columns of line 150 of the report for 2015.

Please note that if in the report for 2015 in column 4 line 150 there was an overpayment, then in the report for 2016 in column 3 line 100 we take the sum of the values ​​in columns 3 and 4 lines 150 for 2015, while in column 4 there cannot be minus value.

Line 110– contributions accrued for the entire 2016 are equal to the sum of the indicators of line 110 of the RSV-1 for 9 months of 2016 and line 114 annual report. Also, line 110 must be equal to the amount of contributions from sections 2.1, 2.2, 2.3 and 2.4 of the annual report. If during the year the right to apply a reduced tariff arises or is lost, these ratios will not be met.

Lines 111, 112, 113 reflect contributions for the last three months: the period October-December for the DAM-1 report for 2016.

• The indicator in column 3 of each of these lines is equal to the sum of lines 205 and 206 of subsection 2.1, in columns 4, 5 and 6, respectively.
• Column 6 for each line corresponds to the sum of lines 224 of subsection 2.2, column 4, 5 or 6, and lines 244, 250, 256,262, 268 of subsection 2.4, column 4, 5 or 6 with base code “1”.
• Column 7 for each line: the sum of lines 234 of subsection 2.3 (column 4, 5 or 6), and lines 244, 250, 256, 262, 268 of subsection 2.4 (column 4, 5 or 6) with base code “2”.
• Column 8 reflects contributions to compulsory medical insurance; its value for each line corresponds to the value of lines 214 (column 4, 5 or 6) for all tariffs.

Line 114 summarizes the indicators of lines 111, 112 and 113.

Line 120 reflects recalculations and is filled in in the following cases:

1. in the reporting period, an audit of the Pension Fund of the Russian Federation revealed violations, and additional amounts of contributions were accrued according to the act, or excessively accrued insurance premiums were identified,
2. the policyholder himself identified incomplete data reflection or found errors leading to an underestimation of the taxable base and contributions for past periods.

• In columns 3, 4 and 5, line 120 is equal to the value of columns 6, 8 and 10 in the final line of section 4.
• In column 6, line 120 is equal to the value of column 11 in the final line and the sums of all lines in column 13 with the base code “1” of section 4.
• In column 7, line 120 is equal to the value of column 12 in the final line and the sums of all lines in column 13 with the base code “2” of section 4.

Line 121– from line 120, the amount of recalculation of contributions accrued from the excess is allocated limit base. In 2016, the base for contributions to the Pension Fund at a rate of 22% is 796,000 rubles, everything above this amount is subject to a 10% tariff. There is no base limit for contributions to the Compulsory Medical Insurance Fund in 2016.

Columns 3 and 4 correspond to columns 7 and 9 on the final line of section 4.

Line 130 sums the values ​​of lines 100, 110 and 120 of section 1.

Line 140 reflects payment of contributions from the beginning of the year. Its value is equal to the amount of contributions transferred in the previous reporting period and for the last quarter, that is, the sum of lines 140 of the calculation for 9 months and 144 of the annual calculation. In line 140, the indicator in column 4 cannot exceed the indicator in column 4 of line 130.

Lines 141, 142 and 143- These are the amounts paid in the last quarter. In the calculation for 2016, we reflect the payment in October, November and December, respectively.

Line 144 summarizes the indicators of contributions paid for the last quarter on lines 141, 142 and 143.

Line 150 summarizes the entire Section 1, reflecting overpayments or unpaid contributions at the end of the year. To do this, subtract line 140 from line 130. In this case, column 4 of line 150 cannot be with a minus if there is no negative value in column 4 of line 120.

RSV-1 for 2016: example of filling

Altair LLC paid salaries to two employees from January to December 2016:

• Monthly accruals to Sergeev S.S. amounted to 40,000 rubles, in November he was also paid material aid in the amount of 5000 rubles.
• Monthly accruals to Ivanov I.I. amounted to 30,000 rubles.

At the beginning of 2016, 15,000 rubles of insurance contributions were due to be paid to the Pension Fund of the Russian Federation and 3,000 rubles to the Compulsory Medical Insurance Fund.

When filling out the individual information of subsection 6.4 for Sergeev, the amount of financial assistance (5000 rubles) is not taken into account the taxable base in column 5 of line 402 (clause 3 of clause 1 of article 9 of law dated July 24, 2009 No. 212-FZ). The taxable base for Sergeev was 480,000 rubles (40,000 x 12 months), and for Ivanov – 360,000 rubles (30,000 x 12 months)

For the entire year, the base for calculating contributions to the Pension Fund for each employee does not exceed 796,000 rubles. In subsection 6.5 we put the amount of contributions accrued at the 22% rate:

Sergeev - 26,400 rubles (480,000 x 22%),

Ivanov - 19,800 rubles (360,000 x 22%).

Subsection 6.8 includes the period of work for each employee. In our case three last month fully worked out, which means we indicate dates from 10/01/2016 to 12/31/2016.

In subsection 2.5.1 we enter data on the generated stacks of documents. It is allowed to include no more than 200 information in one pack. In our case, there is only one pack.

In column 2 we indicate the general base for calculating contributions for the last three months of the reporting period: 210,000 rubles, as well as contributions accrued for this period - 46,200 rubles.

In our example, one tariff was used, so we fill out section 2.1 only once for contributions to the Pension Fund at the 22% tariff (code 01). Contributions for compulsory medical insurance are charged at a rate of 5.1%.

Here we indicate the total amount of remuneration for all employees for 2016 (845,000 rubles) and allocate a non-taxable amount (5,000 rubles), common base for accrual Pension Fund contributions is 840,000 rubles (845,000 – 5000). We reflect the base for calculating compulsory medical insurance contributions in the same way.

The amount of accrued PFR contributions (tariff 22%) – 184,800 rubles, compulsory medical insurance contributions(5.1%) – 42,840 rubles.

Section 1 will be completed last, after entering all other data.

After filling out the entire calculation, check that the indicators are entered correctly using control ratios specified in the Procedure for filling out the RSV-1 calculation.

To prepare the RSV-1 report in 2016, you can download the form.

If you want to figure out how to fill out the RSV-1 yourself, then read the article below.

In addition to reporting to the Pension Fund, reporting to the Social Insurance Fund has also changed. The procedure for filling out the new 4-FSS form can be found at, where you can also download the form itself and a sample of how to fill it out.

What has NOT changed in RSV-1 reporting?

As before, the deadline for filing RSV-1 is until the 15th of the second month of the reporting period.

As before, organizations with an average number of employees of less than 50 people can submit RSV-1 in writing, all others are submitted electronically through an electronic document management operator.

The report must be submitted to the Pension Fund branch where the policyholder is registered.

What changed?

All innovations in reporting are detailed in Pension Fund reviewed in . The most important of them is that you no longer need to fill out forms SZV-6-4, ADV-6-2 and ADV-6-5. These three forms are successfully replaced by one sixth section of the new RSV-1 form, which we will talk about filling out below.

The very form of calculating insurance premiums RSV-1 has changed a lot, all changes in this report, some of its changes are considered.

For clarity, let’s fill out the RSV-1 for 6 months of 2014, using this as an example, let’s look at what exactly has changed, and how to reflect the data on accrued and paid insurance premiums for compulsory health insurance and compulsory medical insurance, as well as personalized accounting information in new form.

Sample of filling out the RSV-1 form

All indicators are calculated on a cumulative basis from the beginning of the year, that is, for the first half of the reporting year. In RSV-1 you need to enter data for the first 6 months of this year (January-June inclusive).

The title page, sections 1, 2 and 6 are required to be completed.

The third section is filled out when the policyholder applies reduced insurance premium rates (2014 change: data on disabled employees no longer needs to be reflected; now section 2.1 must be filled out for them, indicating rate code 03).

The fourth section reflects data on additional accrued insurance premiums, if any. The section is completed if any data was entered in field 120 of Section 1.

The fifth section is drawn up if during the reporting period there were payments to students in professional and higher educational institutions for activities carried out in student groups.

Title page:

The adjustment number depends on whether the report is being submitted for the first time or being adjusted. For the initial submission, “0” is written; for adjustments, the correction number “1”, “2”, etc. is indicated.

The reporting period is for half-year “6”.

The calendar year is “201_”.

The type of adjustment is a new field in RSV-1; this was not the case in the old form. The field is filled in if an updated calculation is submitted. Put “1” when specifying indicators for payment of insurance premiums for compulsory pension insurance, “2” when the amounts of accrued insurance premiums for compulsory health insurance change, “3” when the indicators regarding contributions to compulsory health insurance change.

Termination of activity – to be filled in if the organization is liquidated or the individual entrepreneur is closed (put “L”).

The number of insured persons is the number of employees from whose salaries contributions are calculated and paid. This number should be equal to the number of completed sections 6.

The average number of employees calculated is indicated established by law way.

The “I confirm the accuracy” section is filled out depending on whether the RSV-1 is submitted to the Pension Fund personally or through a representative.

In general, the title page has become simpler; the fields for indicating the address, OGRN, OKATO have been removed. New code OKTMO also does not need to be indicated anywhere.

Subsection 2.1

Data on employee payments and insurance premiums accrued from these payments for compulsory health insurance and compulsory medical insurance are reflected.

There are fewer lines in the pension insurance section due to changes in the calculation of contributions to compulsory pension insurance; there is no longer a need to divide employees by age, and accrued contributions are divided into funded and insurance part. Contributions are reflected in one amount.

The health insurance section has not changed.

Column 3 indicates the indicators calculated from the beginning of the billing period, when filling out DAM-1 for the first half of the year 201_ - for the first 6 months.

In columns 4,5,6 – indicators for the last three months: April, May, June.

Subsections 2.2 and 2.3

Reflects data on those applied to persons working in hazardous and hazardous work(6 and 4% for 2014) (Part 1 and Part 2 of Article 58.3 of Law No. 212-FZ dated July 24, 2009).

In both sections, one line was removed, which reflected expenses accepted for deduction in accordance with Part 7, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ (under copyright and other similar agreements).

Otherwise, the filling of the sections has not changed; similarly, column 3 shows data for the first half of the year, and columns 4-6 for the last three months: April, May, June.

Subsection 2.4

Filled out by additional contributions(Part 2.1 Article 58.3 of the Law dated July 24, 2009 No. 212-FZ) on the basis of the conducted or certification.

If, based on the results of the special assessment, an acceptable or optimal class is established, then the section does not need to be filled out, since the additional tariff will be equal to 0.

If the company employs workers from the list reflected in paragraph 1, paragraph 1, article 27 of the law of December 17, 2001 No. 173-FZ, then “1” is put in the “base code” field, if from the list reflected in paragraph 2- 18 clause 1 article 27 of the same law, then “2” is put in the field. If the organization employs workers from both categories, then you need to fill out two subsections 2.4 in relation to each category.

You should mark with a cross the basis on which the data is entered into this subsection (special assessment, certification).

Next, fill in the data depending on the established class of working conditions: indicate the amount of payments in respect of employees for whom, based on the results of a special assessment or certification, the corresponding class of working conditions was established; payments from which contributions are not calculated; accrual base; the amount of contributions at the additional tariff and the number of employees.

At the end of the article, you can download a sample of filling out the RSV-1 for 6 months of 201_, in which this subsection is completed in relation to one employee for whom, based on the results of the workplace certification, a working condition class of 3.1 was established.

Attention! Form RSV-1 does not reflect data on the special assessment or certification carried out anywhere, but if you filled out subsection 2.4, then be prepared for the fact that the inspection authorities may require this data from the organization.

Section 1

Reflects data on accrued and paid insurance contributions for pension and health insurance. The section is quite simple to fill out and understandable; we will not consider filling it out in detail. If you have any questions, ask, we will try to answer.

Section 6

A new section containing personalized accounting information for each employee who received payments in the reporting period. If there were no payments to the employee, then there is no need to fill out the sixth section for him.

It was this section that replaced the three forms filled out earlier: SZV-6-4, ADV-6-5 and ADV-6-2.

6.1

Last name, first name, patronymic of the employee in the nominative case, his SNILS number.

Completed information about employees is grouped into packs of no more than 200. There is no need to compile inventories; in the new RSV-1 form they are replaced by subsection 2.5.

6.2

When filling out the RSV-1 form for the six months, indicate reporting period"6", year "201_".

6.3

One of three types of adjustments is indicated: “initial” – for initial submission, “corrective” – when making changes, “cancelling” – if it is necessary to cancel previously submitted information.

The reporting period and year are indicated only for the “corrective” and “cancelling” adjustment types.

6.4

Payments to employees are indicated depending on the category of the insured person - from the beginning of 201_ and for the last three months (April, May, June).

Column 7 reflects payments in excess of the established maximum base for calculating contributions (RUB 624,000 in 201_).

6.5

The amount of accrued contributions to compulsory pension insurance from payments of this employee, not exceeding the maximum base.

6.6

Filled out when adjusting data for the last three months of the reporting period, while the correcting or canceling section 6 is completed separately.

When adjusting data for 2010-2013, columns 4.5 are filled in; for 201_ - column 3.

6.7

This subsection of the RSV-1 form is issued in relation to employees to whom, based on the results of a special assessment or certification, additional contribution rates are applied.

6.8

The period during which the employee worked in the last three months (April, May, June).

A sample of filling out section 6 of the RSV-1 form can be downloaded below.

Subsection 2.5

Information on the formed packs of sections 6.

Subsection 2.5.1 provides a list of generated batches with the “initial” adjustment type.

Subsection 2.5.2 provides a list of packs with the type of adjustment “corrective” and “cancelling”.

You can also see an example of filling out this subsection in the RSV-1 sample, which you can download below.

note, starting from January 1, 2017, calculation of RSV-1 no more need to submit.

Who takes the RSV-1

Until 2017, at the end of each quarter, all employers were required to submit a calculation to the Pension Fund of the Russian Federation using the RSV-1 form. It reflected information on accrued and paid in reporting quarter insurance premiums for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

Starting from 2017, individual entrepreneurs and LLCs submit the SZV-M report and the new annual report “Information on the insurance experience of insured persons (SZV-STAZH)” to the Pension Fund.

Form RSV-1 for 2016

You can download the RSV-1 report form for 2016 for free using this link.

Sample form for 2016

You can see a sample of filling out the form according to the RSV-1 form on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with an electronic signature.

Due dates in 2017 for 2016

For 2016, the calculation must be submitted on time until February 15, 2017 in paper form and until February 20 in electronic

Fines for late submission of RSV-1 calculations

The following penalties are established for late submission of the RSV-1 form:

• if contributions have been paid – 1,000 rubles;
• if the fees have not been paid – 5% from the amount of contributions calculated for payment for the last 3 months of the reporting period, but not more 30% and no less 1 000 rubles

Since 2014, personalized accounting information has been included in the RSV-1 calculation. Failure to provide them will result in penalties separate fine – 5% from contributions accrued for the last three months of the reporting period (with the maximum and minimum size the fine is not limited).

According to the Russian Ministry of Labor, collection of two fines for the same violation (failure to submit the RSV-1 form) - unacceptable. Additional responsibility for personalized accounting should arise only in the event of submission of incomplete or incorrect information. Arbitrage practice on this issue has not worked out, so how the territorial branches of the Pension Fund of Russia will behave in such a situation is not known.

note, what about the not provided calculation of RSV-1 with officials organization can collect a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit the RSV-1 calculation

The RSV-1 calculation is submitted to the Pension Fund office:

• Individual entrepreneur at his place of residence;
• LLC at its location.

Note: separate units with a separate balance and current account, pay contributions and submit reports at their location.

RSV-1 feeding methods

A report on form RSV-1 can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies and send it electronic version on a flash drive (a digital signature is not required in this case) and take it to the Pension Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

note, you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Pension Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic digital signature, you must conclude an agreement with one of the electronic document operators and notify your Pension Fund office about this. After this, you will be able to send RSV-1 reports via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the Pension Fund of Russia sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Structure of RSV-1 for 2016

Form RSV-1 contains a title page and 6 sections

• Title page And sections 1 And 2 completed by all employers.
• Section 3 filled in only if reduced tariffs are applied.
• Section 4 filled in if there are values ​​in lines 120 and 121 of section 1 (information on additionally accrued contributions).
• Section 5 filled out if payments are made for activities in student groups.
• Section 6 contains individual information for each employee (personalized accounting).

Basic filling rules

• At the top of each page is indicated registration number to the Pension Fund of Russia.
• Only one indicator is entered in each line.
• If there are no indicators, dashes are placed in the columns of sections 1-5, and the columns of section 6 are not filled in.
• RSV-1 does not allow errors to be corrected using a correction tool.
• At the end of each page there is a signature and date of signing.
• A stamp (if any) is placed on title page, where M.P. is indicated.

Instructions for filling

You can download the official instructions for filling out the RSV-1 calculation from this link.

Title page

In field " Update number" is put: " 000 "(if for taxable period(quarter) the declaration is submitted for the first time), “ 001 "(if this is the first fix), " 002 "(if the second), etc.

In field " Reason for clarification» the reason code for submitting the updated calculation is indicated:

• « 1 » – clarification of indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs);
• « 2 » – clarification in connection with changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates);
• « 3 » – clarification of insurance premiums for compulsory medical insurance or other indicators that do not affect the information individual accounting for insured persons.

Note: the updated calculation and personalized accounting attached to the report are submitted in the form that was in force in the period for which errors were identified.

In field " Reporting period (code)» the code of the period for which the report is submitted is indicated:

• I quarter – 3 ;
• Half year – 6 ;
• 9 months - 9 ;
• Calendar year – 0 .

In field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. In this case, the letter " L».

Further the full name of the organization is indicated in accordance with constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

In field " OKVED code» the code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Legal Entities (USRLE), respectively.

In field " Contact phone number» indicates urban or mobile number telephone number with area code or operator cellular communication. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

In field " Average headcount» indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.

In field " On the pages"indicates the number of pages that make up the RSV-1 report (for example, “000012”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block " Reliability and completeness of information»:

In the first field, you must indicate the code of the person confirming the accuracy and completeness of the information in the calculation: “ 1 "(payer of insurance premiums), " 2 "(payer's representative) or " 3 "(successor).

Further depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or legal successor is indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative legal entity is an organization, you must indicate its name in the appropriate field.

Section 1. Calculation of accrued and paid insurance premiums

Line 100. Balance of contributions payable at the beginning of the billing period

The values ​​of column 100 of the line must be equal to the values ​​of the corresponding column of line 150 of the calculation for the previous billing period.

If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values ​​of columns 3 and 4 of line 150 of the Calculation for the previous billing period.

The value of column 4 of line 100 should not be less than zero.

Lines 110-114. Contributions accrued from the beginning of the billing period and for the last 3 months

The value of line 110 must be equal to the sum of the values ​​of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and must also be equal to the sum of the corresponding values ​​of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the submitted Calculation (in case of purchase or loss of the right to use reduced tariff based on the results of the reporting (calculation) period, the specified equalities are not met):

• the value of line 110 of column 3 must be equal to the sum of the values ​​of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
• line 110, columns 6, 7 reflects the accrued insurance premiums at the additional rate for payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation;
• the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “1”;
• the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “2”;
• the value of line 110 of column 8 must be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
• the value of line 111 of column 3 must be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 3 must be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
• in lines 111, 112, 113, columns 4 and 5 do not need to be filled out;
• in lines 111, 112, 113, column 6, accrued insurance premiums are reflected at the additional rate in relation to payments and other remunerations in favor of individuals employed in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400 of December 28, 2013, by payers of insurance premiums specified in parts 1 and 2 of article 58.3 Federal Law dated July 24, 2009 N 212-FZ, which are subject to payment to the Pension Fund of Russia in the corresponding months of the reporting period;
• in lines 111, 112, 113, column 7, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by payers of insurance premiums specified in Parts 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period period;
• the value of column 6 of line 111 must be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “1”;
• the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “1”;
• the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 6 of subsections 2.4 with base code “1”;
• the value of column 7 of line 111 must be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “2”;
• the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “2”;
• the value of column 7 of line 113 must be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 6 of subsection 2.4 with base code “2”;
• the value of line 111 of column 8 must be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 8 must be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 8 must be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
• the value of line 114 must be equal to the sum of the values ​​of lines 111-113 of the corresponding columns;
• in line 114, columns 4 and 5 do not need to be filled out.

Lines 120-130. Additional contributions accrued since the beginning of the billing period

Line 120 reflects the amounts of insurance premiums accrued based on inspection reports (desk and (or) on-site), for which, in the reporting period, decisions to hold (or refuse to hold) accountable insurance premium payers for committing violations of the law came into force. Russian Federation on insurance premiums, as well as the amounts of insurance premiums identified by the body monitoring the payment of insurance premiums that are excessively accrued by the payer of insurance premiums.

In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjustment of the base for calculating insurance premiums of previous reporting (calculation) periods, periods (based on data accounting), not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (calculation) period.

The value of line 120 of column 3 must be equal to the value indicated in the line “Total recalculation amount” of column 6 of section 4.

The value of line 120 of column 4 must be equal to the value indicated in the line “Total recalculation amount” of column 8 of section 4.

The value of line 120 of column 5 must be equal to the value indicated in the line “Total recalculation amount” of column 10 of section 4.

The value of line 120 of column 6 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values ​​of column 13 according to base code “1” of section 4.

The value of line 120 of column 7 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values ​​of column 13 according to base code “2” of section 4.

Line 121 in columns 3 and 4 reflects the amounts of recalculation of insurance contributions to finance the insurance pension from amounts exceeding limit value the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.

The value of line 121 of column 3 is equal to the value indicated in the line “Total additional accrued” of column 7 of section 4.

The value of line 121 of column 4 is equal to the value indicated in the line “Total recalculation amount” of column 9 of section 4.

In line 121, columns 5, 6, 7, 8 do not need to be filled out.

Line 130 reflects the sum of the values ​​of the corresponding columns of lines 100, 110 and 120.

Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months

Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values ​​of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.

Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding months of the reporting period.

The value of all columns of line 144 is equal to the sum of the values ​​of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 should not be greater than the value of column 4 of line 130.

Line 150. Balance of contributions payable at the end of the reporting period

Line 150 indicates the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values ​​of lines 130 and 140. Column 4 of line 150 should not have a negative value if there is no negative value in column 4 of line 120.

Section 2. Calculation of insurance premiums according to the tariff and additional tariff

Section 2 is filled out by payers of insurance premiums who make payments and other benefits to individuals subject to mandatory social insurance in accordance with federal laws on specific types of compulsory social insurance.

Subsection 2.1. Calculation of insurance premiums according to tariff

When filling out subsection 2.1:

In field " Tariff code» indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 1 to this Procedure.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.

In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values ​​​​in the corresponding rows for each table of subsection 2.1 included in the Calculation.

By lines 200-204 The base for calculating insurance contributions for compulsory pension insurance is calculated based on the amount of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

On line 200 the corresponding columns reflect payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties cumulatively from the beginning of the year and for each of the last three months of the reporting period;

On line 201 the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance are reflected in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.

On line 202

On line 203 reflects the amounts of payments and other remuneration made in favor of individuals that exceed the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.

The sum of the values ​​in columns 4-6 of line 204 across all pages of subsection 2.1 is equal to the value of column 2 of line “Total” of subsection 2.5.1.

On line 205 Column 3 reflects the amounts of accrued insurance premiums, calculated by summing the values ​​of column 3 of line 205 of Calculations for the previous reporting period and the values ​​of columns 4 - 6 of line 205 of Calculations for the current reporting period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.

Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in relation to individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values ​​in columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of line “Total” of subsection 2.5.1.

On line 206 column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 206 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 206 for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquiring the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is “0”.

In case of loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.

Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the insurance premium tariff established by Article 58.2 of the Federal Law dated July 24, 2009 N 212-FZ).

On line 207

The value of column 3 of line 207 must be no less than the maximum value of columns 4-6 of line 207;

On line 208 reflects the number of individuals whose payments and other remuneration exceeded the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009;

The value of column 3 of line 208 must be no less than the maximum value of columns 4-6 of line 208.

On lines 210-213 The base for calculating insurance premiums for compulsory health insurance is calculated.

On line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.

On line 211 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.

On line 212 reflects the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.

On line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

On line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.

The value of column 3 of line 214 must be equal to the sum of the values ​​of column 3 of line 214 of Calculations for the previous reporting period and column 4-6 of line 214 of Calculations for the reporting (settlement) period, with the exception of insurance premium payers who have acquired or lost the right to apply a reduced tariff for results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.

On line 215 reflects the number of individuals for whom insurance premiums are accrued from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 2.1.

The value of column 3 of line 215 must be no less than the maximum value of columns 4-6 of line 215.

Subsection 2.2. Calculation of insurance premiums at an additional rate for individual categories payers specified in Part 1 of Article 58.3 of Federal Law No. 212 of July 24, 2009

Subsection 2.2. filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.2:

On line 220

On line 221 the corresponding columns reflect the amounts of payments and other remuneration that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 223 Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.

The values ​​indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values ​​indicated in the corresponding lines of column 4 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 224 Column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 224 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 224 for the current reporting period.

Columns 4 - 6 of line 224 reflect the amounts of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 225

Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.3 filled out by payers of insurance premiums applying additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2- 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.3:

On line 230 the corresponding columns reflect the amounts of payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 231 the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ are reflected.

On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.

The values ​​indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values ​​indicated in the corresponding lines of column 5 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 234 Column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 234 of the Calculation for the previous reporting period and the values ​​of columns 4-6 of line 234 for the current reporting period.

Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional rate for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 235 reflects the number of individuals for whom insurance premiums at an additional rate are calculated from payments and other remuneration.

Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.4 filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions identified based on the results of a special assessment of working conditions carried out in the manner established by the legislation of the Russian Federation or certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.

If, based on the results of certification of workplaces according to working conditions, a hazard class of “acceptable” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ, fill out sections 2.2 and 2.3 respectively.

• « 1 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ;
• « 2 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

In the field “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” one of the values ​​is filled in with the symbol “ X":

• field " special assessment results» filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if there are results of a special assessment of working conditions;
• field " workplace certification results» filled out by payers of insurance premiums if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
• field " results of special assessment and results of workplace certification» is filled out by payers of insurance premiums if there are results of a special assessment of working conditions and the results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ);

If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” » was applied during the reporting period.

In this case, the row values 240-269 for inclusion in other sections of the Calculation, they participate as the sum of values ​​(based on bases “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.

When filling out subsection 2.4:

By lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, payments and other remunerations specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ are reflected in the corresponding columns, cumulatively from the beginning of the year and for each of the last three months of the reporting period period.

By lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

By lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each month of the reporting period.

By lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, cumulatively from the beginning of the year and for each month of the reporting period.

Column 3 lines are calculated by summing the values ​​of column 3 of the corresponding lines for the previous reporting period and the values ​​of columns 4 - 6 of the corresponding lines for the current reporting period.

Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.

In lines 245, 251, 257, 263, 269 reflects the number of individuals whose payments and other remuneration are charged insurance premiums at an additional rate for each class and subclass of working conditions.

Subsection. 2.5. Information on packs of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons

Subsection 2.5– filled in by insurance premium payers who have completed Section 6 of the Calculation.

The subsection contains data about stacks of documents.

When filling out subsection 2.5:

Subsection 2.5.1“List of packages of documents of initial information of individual (personalized) accounting” contains data on packages of information of individual (personalized) accounting with the type of information adjustment “initial”:

• the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction “initial”;
• the lines in column 2 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values ​​​​indicated in lines 401, 402, 403, 411, 412 , 413, etc. column 5 of subsection 6.4 of the corresponding pack. The value indicated in the “Total” line of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​​​specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed;
• Column 5 indicates the file name (number of the package of documents);

Subsection 2.5.2“List of packages of documents for correcting individual (personalized) accounting information” contains data on packages of individual (personalized) accounting information with the “corrective” or “cancelling” type.

The number of completed lines must correspond to the number of packages of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out document forms for individual (personalized) accounting in the compulsory pension insurance system , approved by Resolution of the Board of the Pension Fund of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.

In lines according to columns 2 and 3 information about the period for which the information is corrected is indicated, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.

In lines count 4 - 6 information is reflected on the amounts of recalculation of insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out.

Meaning of each line columns 4 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 5 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 4 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 6 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 5 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

In lines columns 7 reflects the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.

IN box 8 the file name (number of the document pack) is indicated.

Section 3. Calculation of compliance with conditions for the right to apply a reduced tariff

Subsection 3.1 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 6, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.1 filled in by organizations operating in the field information technologies(with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in the technology-innovation special economic zone or industrial-production special economic zone) and applying the tariff of insurance premiums established by part 3 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.

When filling out subsection 3.1:

• in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ of organizations operating in the field of information technologies, fill out columns 3, 4 on lines 341 - 344.
• in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
• on line 341 reflected total amount income determined in accordance with Article 248 Tax Code Russian Federation;
• on line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs, databases;
• meaning lines 343 is defined as the ratio of the values ​​of lines 342 and 341 multiplied by 100;
• on line 344 indicates the average/average number of employees, calculated in the manner determined by orders Federal service state statistics;
• on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated, based on the received extract from the said register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved Decree of the Government of the Russian Federation of November 6, 2007 N 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5597; 2009, N 12, Art. 1429; 2011 , N 3, art. 542).

Subsection 3.2. Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.2 filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of business economic activity, provided for in paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ:

a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear production (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
e) chemical production(OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
m) production Vehicle and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) scientific research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
h) Maintenance and repairs vehicles(OKVED code 50.2);
w) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
y) production of musical instruments (OKVED code 36.3);
i) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household products and personal items (OKVED code 52.7);
i.2) management real estate(OKVED code 70.32);
z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
i.8) retail pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of bent steel profiles (OKVED code 27.33);
z.10) production of steel wire (OKVED code 27.34).

When filling out subsection 3.2:

• on line 361 the total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;
• on line 362 the amount of income from the sale of products and (or) services provided in the main type of economic activity is indicated;
• index lines 363 is calculated as the ratio of the values ​​of lines 362 and 361, multiplied by 100.

Subsection 3.3 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 11, part 1, article 58 of the Federal Law of July 24, 2009.

Subsection 3.3 filled in by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of Column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375, column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.

When filling out subsection 3.3:

• on line 371 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
• on line 372 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
• on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation;
• on line 374 reflects the amount of income from the types of economic activities specified in subparagraphs p, f, i.4, i.6 of paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
• on line 375 reflects the share of income determined for the purposes of applying Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.

Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period

Section 4 is filled out and submitted by payers to whom the body monitoring the payment of insurance premiums has accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions on bringing to justice.

In case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer can reflect the amounts of independently accrued insurance premiums.

If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.

Section 5. Payments and rewards for activities in the student team

Section 5 filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education according to full-time training for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) By employment contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services.

When completing section 5:

• the number of completed lines must correspond to the number of individual students to whom the payer accrued the above payments and other remuneration during the reporting period;
• in column 1 the number is entered in the order of the completed lines;
• in column 2 the last name, first name, and patronymic of the student are reflected;
• in column 3 the date and number of the document confirming the student’s membership in the student’s student group are reflected;
• in column 4 the date and number of the document confirming full-time study during the period of such membership are reflected;
• in column 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year is reflected;
• in columns 6–8 the amount of payments and other remunerations accrued for the last three months of the reporting period is reflected;
• by the line " Total payments» columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational organizations, educational organizations of higher education in full-time study. If the section consists of several pages, the value of the “Total payments” line is reflected on the last page;
• on line 501 reflects the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body that carries out the functions of implementing state youth policy.

Section 6. Personalized accounting

Section 6 is completed and submitted to all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In section 6 of the RSV-1 form eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).

A separate section 6 is filled out for each insured employee. In this case, information for all employees is grouped into bundles (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8 the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not presented.

Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.

Information that corrects data for previous reporting periods (the type of information correction is “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is adjusted, according to the forms for presenting information and the rules for filling them out that were in effect in the period for which corrective (cancelling) information is provided.

Subsection 6.1. Information about the insured person

In columns 1-3 The surname, name and patronymic of the employee are indicated in the nominative case.

In column 4 the insurance number of the individual is indicated personal account insured person (SNILS).

The field “Information about the dismissal of the insured person” is filled in by placing the symbol “X” in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.

The field “Information about the dismissal of the insured person” is not filled in if the insured person works under a civil contract.

Subsection 6.2. Reporting period

In the “Reporting period (code)” field, enter the period for which the Calculation is being submitted. Reporting periods are the first quarter, half a year, nine months, and a calendar year, which are designated respectively as “3,” “6,” “9,” and “0.”

In the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.

Subsection 6.3. Information correction type

This subsection contains 2 types of fields:

• to indicate the type of information;
• to indicate the reporting period and calendar year.

For the first field there are three options:

• "original"– information is submitted for the first time;
• "corrective"– information is submitted for the purpose of changing previously submitted information;
• "cancelling"– information is submitted with the aim of completely canceling previously submitted information;

You need to select one of them and put the symbol “ X».

The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the information type “correcting” or “cancelling”.

Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual

Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

When submitting information, the adjustment of which is associated with the cancellation of data for one tariff of insurance premiums (category code of the insured person) and change of data for another tariff of insurance premiums (that is, the original form of information contains more than one code of the category of the insured person), in the form with the “adjusting” type » all form indicators are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person; only a form correcting information for previous reporting (calculation) periods is submitted.

When filling out subsection 6.4:

• in columns on line 400(410, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period” indicate the values ​​of the corresponding indicators on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are values ​​in the column 7 lines 400, 410, etc. the values ​​of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not be equal to “0”;
• on line 401(411, etc.) “1 month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
• on line 402(412, etc.) “2nd month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
• on line 403(413, etc.) “3rd month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.

If there is no line information not filled in.

In column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

In column 4 The amount of payments that are subject to insurance contributions to the Pension Fund is indicated:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 4 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 200 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 4 minus line 201 column 4) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 5 minus line 201 column 5) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 6 minus line 201 column 6) of all subsections 2.1 Calculation;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401 - 403, 411 - 413, etc.

In column 5 indicates the amount of payments subject to insurance premiums within the limits of the tax base established for this year:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 204 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 6 of all subsections 2.1 of the Calculation.

In column 6 it is necessary to reflect the amount of accruals under civil contracts also within the limits of the taxable base.

The values ​​indicated in all lines of column 6 must not exceed the values ​​indicated in the corresponding lines of column 5 of subsection 6.4.

In column 7:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 7 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance exceeding the maximum value of the base for calculating insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values ​​​​specified in line 203 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 7 must be equal to the sum of the values ​​indicated in line 203, column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 6 of all subsections 2.1 of the Calculation;
• the values ​​indicated in all lines of column 4 must be greater than or equal to the sum of the values ​​in the corresponding lines of columns 5 and 7.

Subsection 6.5. Information about accrued insurance premiums

In subsection 6.5 indicates the amount of insurance contributions for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance contributions, in rubles and kopecks.

If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on the tariffs for all categories of insured persons.

If there is no information, subsection 6.5 is not completed.

Subsection 6.6. Corrective Information Information

Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.

Corrective (cancelling) information is presented according to the forms for submitting individual (personalized) accounting information that were in effect in the period for which errors (distortions) were identified.

When adjusting information for reporting periods starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.

When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.

Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are calculated at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009 .

In subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual employed in work that gives the right to early assignment of a pension, for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.

When specifying several codes for special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.

In the columns on line 700 (710, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values ​​of the corresponding indicators are indicated on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period.

The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.

• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 223 of column 3 of subsection 2.2 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 4 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 5 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 6 of subsection 2.2 of the Calculation;
• the amount of payments and other remunerations accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233 of column 3 of subsection 2.3 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 4 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 5 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. Column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of Column 6 of subsection 2.3. Calculation;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 261 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that specified in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory, provided that information is available in lines 701-703, 711-713, etc. ;
• the code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled out in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

Subsection 6.8. Work period for the last three months of the reporting period

When filling out subsection 6.8:

The dates indicated in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.)”.

If during the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, the periods of work are indicated on separate lines for each type of contract (grounds).

In this case, the period of service within the framework of a civil contract is filled in with the code “CONTRACT” or “NEOPLDOG” reflected in column 7 of subsection 6.8.

Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling out personalized information, according to Appendix 2.

Size regional coefficient, established centrally for the wages of workers in non-production industries in the regions of the Far North and areas equated to the regions of the Far North, is not indicated.

If an employee performs work full-time during a part-time work week, the period of work is reflected according to the actual working time worked.

If the employee performs work part-time, the volume of work (share of the rate) in this period is reflected.

The work of the insured person in conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 “Special working conditions (code)”, 6 and 7 "Calculus" insurance period» – “Base (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of an insurance pension” – “Base (code)”, “Additional information”).

In this case the code special conditions labor or conditions for early assignment of a pension are indicated only if, for the period of work in conditions that give the right to early assignment of a pension, insurance premiums have been paid at an additional rate.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee’s occupation code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column “Special working conditions”. Writing code is not limited by the width of the column.

Columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee’s employment under these conditions does not meet the requirements of current regulatory documents.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension, in accordance with Lists 1 and 2 of production, work, professions, positions and indicators that give the right to preferential benefits, approved by the Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10, the code of the corresponding List position is indicated in the next line, starting with column 5 “Special working conditions”. Writing code is not limited by the width of the column.

The “SEASON” value is filled in only if a full season has been worked on the work provided for in the list of seasonal work, or a full navigation period on water transport.

The value “FIELD” is filled in if in the column “Special working conditions (code)” the value “27-6” is indicated and only on the condition that work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.

For insured persons employed in jobs specified in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.

In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.

Periods of work that give the right to early assignment of an old-age insurance pension, which was performed part-time but full-time, due to a reduction in production volumes (with the exception of work that gives the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 parts 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, due to labor organization conditions, cannot performed continuously, calculated based on actual time worked.

The number of months accepted for credit towards length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for the year, 21.2 - for a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two digits if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days on the basis that 1 calendar month is equal to 30 days. When translating, the whole part of the number is taken into account; rounding is not allowed.

For the corresponding periods of work, limited by the dates “Beginning of the period” and “End of the period”, column 7 “Calculation of the insurance period basis (code), additional information” is reflected work time in calendar terms translated in the specified order (month, day).

When filling out the work experience of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the work experience is indicated.

To be completed only for convicted insured persons serving sentences in prison.

The time spent under water (hours, minutes) is filled in only for divers and other insured persons working under water.

Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if one of the values ​​is indicated in the “base (code)” column: AIRCRAFT, SPECIAL.

Data on the flight hours of the insured persons, participants in test flights (hours, minutes) are filled in if one of the values ​​ITSISP, ITSMAV, INSPEKT, LETISP is indicated in the column “Base (code)”.

Scope of work (share of rate) for the position held medical workers, is filled in if one of the values ​​is indicated in the “base (code)” column: 27-SM, 27-GD, 27-SMHR, 27-GDHR.

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if one of the values ​​27-PD, 27-PDRK is indicated in column 6 “ground (code)”.

Wherein:

• if in column 8 “ground (code)” the value 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of training hours is optional, including for positions and institutions provided for in paragraph 6 of the Rules approved by the Decree of the Government of the Russian Federation dated 29.10 .2002 N 781 (working as a primary school teacher in general education institutions specified in paragraph 1.1 of the section “Name of institutions” of the list, teachers located in rural areas general education schools of all types (except for evening (shift) and open (shift) general education schools) is included in the work experience regardless of the volume of the teaching load performed).
• if in column 8 “ground (code)” the value of 27-PDRK is indicated, the indication of the rate and number of training hours is mandatory for positions and institutions provided for in subparagraph “a” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation dated October 29, 2002 N 781 (in Work experience is counted as work as a director (head, manager) of institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, for the period from September 1, 2000 is counted towards work experience provided that teaching work is carried out in the same or in another institution for children for at least 6 hours per week (240 hours per year), and in secondary institutions vocational education specified in paragraph 1.10 of the section “Name of institutions” of the list - subject to teaching work in the amount of at least 360 hours per year).
• if column 8 “base (code)” indicates the value 27-PDRK, indicating the rate is mandatory; indication of the number of training hours is optional for positions and institutions provided for in subparagraph “b” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work performed under normal or reduced working hours provided for by labor legislation is included in the length of service, work in the positions of director (chief, manager) of orphanages, including sanatoriums, special (correctional) for children with developmental disabilities, as well as deputy director (chief, manager) for educational, educational, educational, production, training production and other work directly related to the educational (educational) process of institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, regardless of the time when this work was performed, as well as teaching work).

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, code territorial conditions labor or the code of special working conditions and conditions for the early assignment of an insurance pension is not indicated if, when reflecting information in section 6.8 of the RSV-1 form, the following additional information is indicated:

• Holiday to care for the child;
• leave without pay wages, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work), unpaid leave of up to one year provided to teaching staff, one additional day off per month without pay provided to women working in rural areas, unpaid participation time during strikes and other unpaid periods;
• off-the-job training;
• performance of state or public duties;
• days of donating blood and its components and days of rest provided in connection with this;
• suspension from work (preclusion from work) through no fault of the employee;
• additional leaves for employees combining work with training;
• parental leave from 1.5 to 3 years;
• additional leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
• additional days off for persons caring for disabled children.

The “CHILDREN” code is filled in if one of the parents of a child is granted leave to care for a child under the age of one and a half years.

The “DLCHILDREN” code is filled in if one of the parents is granted leave to care for a child aged from one and a half to three years;

The “CHILDREN” code is filled in if parental leave is granted to a grandmother, grandfather, other relatives or guardians who are actually caring for the child before he or she reaches the age of three.

Form RSV-1 is a calculation of insurance premiums that must be submitted to tax office all employers. You can check the correctness of filling out using the list of critical errors compiled by the Federal Tax Service.

Just a few years ago, all employers (enterprises and individual entrepreneurs) had to be submitted to the Pension Fund of Russia in relation to all individuals working for them under employment contracts quarterly form RSV-1 (PFR). Since legislation changes periodically and the Federal Tax Service of the Russian Federation is now administering insurance premiums, the name and addressee of the form have changed. The announcement that the DAM form is now submitted to the tax office was made by the regulatory authorities in advance, but contribution payers are still experiencing difficulties in this matter, because part of the reporting is still submitted to the Pension Fund of the Russian Federation, SVZ, for example. Now the form is called the Unified Calculation of Insurance Premiums, and it is still submitted every quarter by all employer-insurers, but this time to the Federal Tax Service of Russia. This report now includes not only pension contributions, but also contributions to social and compulsory health insurance. Therefore, the form, as before, can be called RSV, the decoding of the abbreviation allows: “calculation of insurance premiums.”

And the form itself looks like this.

Terms and procedure for provision

The deadline for submitting the calculation is the same for all employers - the form must be sent to the territorial body of the Federal Tax Service at the place of registration of the payer of insurance contributions no later than the 30th day of the month following the reporting period. In this case, the calculation period for contributions is a calendar year, and the reporting periods are:

• I quarter;
• half year;
• 9 months.

The deadlines for submitting the report in 2020 are as follows:

• for the first quarter of 2020 - until 05/03/2019;
• for the first half of 2020 - until July 30, 2019;
• for 9 months of 2020 - until October 30, 2019;
• for the billing period (2020) - until 01/30/2019.

RSV submission form

If the average number of employees of an organization for the previous reporting (calculation) period exceeds 25 people, then the policyholder can only submit an electronic DAM; paper version is not required. what this is, the accounting department knows very well: you need to generate a report in special program, assure him electronic signature and send it to the tax office via the Internet. A similar requirement applies to all newly created organizations with more than 25 employees. All other companies can report on paper.

We must not forget that failure to comply with the procedure for submitting the DAM form threatens the payer with a fine of 200 rubles under Article 119.1 of the Tax Code of the Russian Federation.

Filling procedure and features

When filling out DAM forms, you still need to follow certain rules. Information about them can be found both in administrative and explanatory acts of the Federal Tax Service. The current form for a single calculation for insurance premiums and the procedure for filling it out are approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. KND code 1151111. Second source: letters and official explanations. Federal tax service Russia constantly publishes various explanations on how to fill out this report. For example, the Letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 No. BS-4-11/6940@ states who must fill out which section. These data are shown in the table:

	What you need to fill out
All insurers (legal entities and individual entrepreneurs, except heads of peasant farms)	title page; section 1; subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; Appendix No. 2 to Section 1; section 3.
Additionally, these employers must fill out if they fall into the following categories:
have the right to reduced or additional rates of social payments	subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; Appendix No. 2 to Section 1; appendices No. 5-10 to section 1; section 3.
in the reporting period there were expenses associated with the payment of benefits to individuals for compulsory social insurance in case of temporary disability and in connection with maternity	Appendix No. 3 to Section 1; Appendix No. 4 to Section 1.
hired foreigners temporarily staying in the Russian Federation	Appendix No. 9 to Section 1.

At the same time, policyholders are required to submit a “zero” DAM. In letter No. BS-4-11/4859 dated March 17, 2017, tax officials reminded that if employees were not paid wages in the reporting quarter, then subsection 3.2 of Section 3 does not need to be filled out. There are also opinions that if an organization does not make payments in favor of individuals, and therefore no insurance premiums during the billing (reporting) period, it is still obliged to provide a calculation with zero indicators. This, in particular, is stated in the Letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273.

Let's look at a few more important explanations about the features of filling out this form in more detail.

At the end of the year, it is necessary to fill out and submit to the Pension Fund a report on form RSV-1. The form of this report was approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p. This form began to be applied starting with reporting for the 1st quarter of 2014. For 2014, you also need to fill out this RSV-1 form.

Deadlines for submitting RSV-1 to the Pension Fund

As for the deadlines for submitting RSV-1 to the Pension Fund, they have changed since January 1, 2015. For 2014, it is necessary to submit RSV-1 in paper form by February 15, 2015 (as before), and electronically by February 20, 2015.

February 15 falls on a Sunday, so the last day for submitting RSV-1 to the Pension Fund in paper form is February 16, 2015.

RSV-1 is submitted electronically by policyholders with an average number of employees of more than 25 people. Everyone else can report on paper.

Sample of filling out the RSV-1 form for 2015

The RSV-1 form was changed last year. The most important change is the addition of section 6, which includes information from reports SZV-6-4, ADV-6-5 and ADV-6-2. Therefore, the last three forms have not been filled out recently.

Only RSV-1 needs to be submitted to the Pension Fund for 2014.

For each employee, a separate section 6 is filled out, that is, their number will be equal to the number of employees for whom insurance premiums are transferred.

Also changes in shape affected the division pension contributions for the insurance and savings part. In RSV-1 since 2014 there is no such division; all deductions are indicated in a single amount.

For details on filling out the RSV-1 form, see the procedure for filling out each section.

When preparing a report to the Pension Fund for 2014, you must remember to indicate on the title page the reporting period – “O”, and the calendar year – “2014”.

Section 6 also indicates the reporting period “O” and the calendar year “2014”.

In section 2.1, columns 4, 5, 6 reflect data for the last three months of 2014 (October-December), column 3 - amounts calculated on an accrual basis from the beginning of the calendar year (from January to December 2014).

Section 2.4 is completed if there are employees in respect of whom additional insurance premiums are paid. Here, columns 4-6 also reflect data for the last three months of 2014, and column 3 shows the total amount from the beginning of the year.

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