This article provides a specific example of filling in the annual RSV-1 calculation for 2016. What are the deadlines for submitting the annual calculation? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2016? Where to submit reports: to the Pension Fund and the Federal Tax Service? You can find answers to these and other questions in this article, as well as download an example of a completed calculation.

Who Should Report for Q4 2016

• organizations and their separate divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

At the same time, it is necessary for policyholders to form a PCV-1 for the 4th quarter of 2016 if they have insured persons, namely:

• employees under labor contracts;
• the director is the only founder;
• individuals - performers under civil law contracts (for example, construction contracts).

If no activity was carried out

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments and remuneration to individuals for the period from January to December 2016, then it is not required to hand over the RSV-1 for 2016, since in such a situation the individual entrepreneur is not recognized as an "insured". If an individual entrepreneur has no employees, then he pays contributions only "for himself." And no reporting is required to the funds.

New form RSV-1 for the 4th quarter of 2016

From January 1, 2017, the RSV-1 form, approved by the resolution of the PFR Board of January 16, 2014 No. 2p, has been canceled. Instead, a new form of calculation of insurance premiums is in force, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. It must be used for reporting to the IFTS. Cm. " ".

However, submit the report for 2016 in accordance with the RSV-1 PFR form, approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p. It is necessary to apply the previous format, which is used for submission of "pension" reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2016. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

Deadline for submission of the annual calculation to the FIU

The deadline for submitting RSV-1 for the 4th quarter of 2016 depends on the reporting method used by the company or individual entrepreneur. In the table, we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the PFR. Cm. " ".

Completion of RSV-1 for the 4th quarter of 2016: examples

The RSV-1 PFR form includes a title page and six independent sections. As part of RSV-1 for the 4th quarter of 2016, it is mandatory to submit: title page, section 1, subsections 2.1 of section 2 and section 6 (clause 3 of the Procedure, approved by the Resolution of the Pension Fund of Russia dated 01.16.2014 No. 2p, hereinafter - the Procedure) ... We will explain how to fill out each of the sections of the annual calculation and provide examples of filling. You can also download the completed sample calculation for 2016.

Title page: general information about the policyholder

Fill in all the cells on the title page, except for the subsection "To be completed by the FIU employee". Let's talk about some aspects of filling in annual indicators for 2016.

Refinement data

In the field "Refinement number" reflect "000" if the calculation of RSV-1 for the 4th quarter of 2016 is submitted for the first time. If you specify the indicators of past reports, then put down the serial number of the clarification (for example, “001”, “002”, 003 ...).

For what period is the calculation

In the "Posting Period" field of the cover sheet, show "0" (zero). In the field "Calendar year" - 2016 (despite the fact that you submit the calculation in 2017). Thus, you will inform the fund that you represent exactly the annual calculation of RSV-1 for 2016.

Organization name and individual entrepreneur data

In the "Name" field, indicate the full name of the insured - organization (as in the constituent documents). If the calculation is submitted by an individual entrepreneur, then his surname, name, patronymic (as in the passport) are included.

OKVED: what classifier

Until January 1, 2017, two classifiers of OKVED codes were in force: the old OK 029-2001 and the new OK 029-2014. Which of these classifiers should I use? Let us explain.

Organizations or individual entrepreneurs who are registered as such after July 11, 2016 indicate in the calculation of RSV-1 for the 4th quarter of 2016 the coding from the new OK 029-2014 classifier (approved by order of Rosstandart No. 14-st of 31.01.2014) ...

Number of insured persons

In the "Number of insured persons" field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of sections 6 of the calculation provided with the information type "initial" (clause 5.10 of Section II of the Procedure, approved by the Resolution of the PFR Board dated 16.01.2014 No. 2p). Let's give an example of filling out a title page.

When filling in the "Average headcount" field of RSV-1 for the 4th quarter of 2016, take into account the procedure for calculating the headcount that you use when compiling statistical reports. That is, there are no peculiarities when filling RSV-1.

Section 2: amounts of payments and contributions

Section 2 summarizes the amounts of accrued benefits (payments) and insurance premiums. It consists of the following subsections:

• 2.1 "Calculation of insurance premiums according to the tariff" - all must form;
• 2.2 "Calculation of insurance premiums at an additional rate" - group, if there are workers employed in hazardous industries;
• 2.3 "Calculation of insurance premiums at an additional rate" - generalize if there are workers employed in heavy industries.

Section 2 also reflects benefits for temporary disability and "child" benefits (at the birth of a child, for registration in the early stages of pregnancy, for pregnancy and childbirth and childcare up to 1.5 years). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region participates in a pilot FSS project, then the benefits in section 2 are not required to be reflected. Cm. " ".

Here is an example of filling in section 2.1, which is mandatory for all. Please note: if from January to December 2016 insurance premiums were charged only at one rate, subsection 2.1 must be filled in once. If contributions were charged at different rates, create a subsection for each rate.

Section 3: reduced rates

Section 3 of the RSV-1 calculation for the 4th quarter of 2016 is filled in by those who are entitled to reduced rates of insurance premiums. Depending on the category of the policyholder, you need to fill out one of the sections:

• subsection 3.1 - IT organizations;
• subsection 3.2 - organizations and individual entrepreneurs on the simplified tax system engaged in preferential activities (clause 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ);
• subsection 3.3 - non-profit socially significant organizations on the simplified tax system.

Section 4: additional charges and adjustments

Section 4 is presented as part of RSV-1 for the 4th quarter of 2016 only in some cases, namely:

• the PFR subdivision additionally accrued insurance premiums for cameral or on-site inspections, for which, in the 4th quarter of 2016, decisions on bringing (to refuse to bring) to responsibility came into force, as well as if the PFR revealed excessively assessed contributions.
• the organization or individual entrepreneur independently discovered an underestimation of insurance premiums in previous periods (both for the 4th quarter of 2016 and for previous periods);
• the organization independently adjusts the basis for calculating insurance premiums of previous periods based on accounting data, which are not recognized as an error.

Section 5: students

As part of the RSV-1 calculation for the 4th quarter of 2016, section 5 is filled out by organizations and individual entrepreneurs that pay income to students who worked in student teams. Payments and their benefit are not subject to pension insurance contributions (clause 1, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Section 6: personalized reporting

Compile this section as part of RSV-1 for the 4th quarter of 2016 for each employee. At the same time, keep in mind that section 6 of the RSV-1 PFR form for 2016 is filled out for the period from January to December 2016 for each person:

• who was in an employment relationship;
• with whom a civil law (or author's) contract was concluded.

Section 6 is formed both for those individuals who received payments and remunerations (for example, salaries) from January to December 2016, inclusive, and for those who were in an employment relationship, but payments were not charged to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2016, then in section 6 this employee must also be recorded. Moreover, if an employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2016, do not include information about him in the sixth section of the annual reporting.

Subsection 6.1: personal data

In subsection 6.1, indicate the last name, first name and patronymic of an individual and enter it in SNILS.

Subsection 6.2: reporting period

In the field “Reporting period (code)” of RSV-1 for 9 months of 2016, enter the code “0”, and in the field “Calendar year” - 2016.

Section 6.3: Information Type

In subsection 6.3 of the annual RSV-1, mark the type of information correction:

• or "original";
• or "corrective";
• or "canceling".

Mark the required field with an "X". The "Initial" field is provided for information that is submitted for the first time. When submitting the initial information, the fields "Reporting period (code)" and "Calendar year" in subsection 6.3 of the report for 4 quarters of 2016 are not filled in.

Mark the field "correcting" in RSV-1 for the 4th quarter with an "X" if you are specifying the previously submitted information about the person. If you completely eliminate information about him, then select the "cancel" field. For any of these types of data, in the fields "Reporting period (code)" and "Calendar code" specify the code of the reporting period and the year for which the information is updated or canceled. In this case, sections 6, which are marked "correcting" or "canceling", hand over together with section 6 with the "initial" type for the reporting period for which the deadline for submitting reports has come. That is, together with RSV-1 for the 4th quarter of 2016.

Subsection 6.4: employee benefits

In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other benefits accrued to the employee. For this purpose

• on line 400 - show all payments from the beginning of 2016 on an accrual basis;
• on lines 401 - 403 - show payments for October, November and December 2016 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual within the framework of labor relations or under civil law contracts. Moreover, separate the amount paid within the base for calculating "pension" contributions, and the amount that exceeds this value. In 2016, the maximum base, we recall, is 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

In column 3, as you can see, the code of the category of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most commonly used code is "HP", which is tied to employees who are subject to the basic tariff for calculating insurance premiums (22%).

Subsection 6.5: payments within the base

In subsection 6.5, indicate the amount of pension contributions accrued for all insurance premium rates in October, November and December 2016 from payments and other benefits that do not exceed the maximum base size (796,000 rubles). Let's explain on the sample:

Subsection 6.6: adjustments

Subsection 6.6 fill in the forms with the information type "initial" if in October, November or December 2016 the data presented in the previous reporting periods were corrected. If there is data in this subsection, then it is also required to submit the correcting (canceling) sections 6 of the calculation and (or) forms SZV-6-1, SZV-6-2, SZV-6-4 for the past time. If there are no corrections, then leave this subsection blank and leave it blank.

Subsection 6.7: early retirement pension

In this subsection, show the payments to workers employed in jobs with special working conditions (harmful, difficult, etc.), which give the right to early retirement. For example, in subsection 6.7 of the RSV-1 calculation for the 4th quarter of 2016, indicate:

• in line 700 - the amount of payments on an accrual basis from 2016;
• in lines 701 - 703 - payments for October, November and December 2016 (that is, for the 4th quarter).

If a special assessment of working conditions has been carried out in the organization, in column 3 you need to put down the code of the special assessment according to the code classifier (according to Appendix No. 2 to the Procedure).

Subsection 6.8: experience information

This subsection indicates the working conditions in which the employee worked in October, November and December 2016 (that is, in the 4th quarter), as well as data on the insurance record and conditions for early assignment of a pension.

Group the columns "Period start" and "Period end" in the format dd.mm.yyyy. Here is an example of filling out columns 2 and 3 of subsection 6.8 of RSV-1 for 2016, if the employee works in October, November and December 2016.

Please note that columns 4-9 of subsection 6.8 are filled in using codes, in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7, you need to highlight some of the employee's seniority period, which took place in the IV quarter of 2016. Let's explain some common codes that may be required when filling out RSV-1 for the 4th quarter of 2016.

Control ratios

An initiative requiring employers to submit reports to the FIU on a monthly basis was put forward by the Ministry of Labor back in 2015. The Ministry of Economic Development of the Russian Federation did not support it, justifying this position by the fact that for entrepreneurs this would mean an increase in costs and responsibilities. According to economists, first of all, the burden will increase on the accounting services that are involved in the preparation and submission of reports. Accordingly, an increase in the costs of their maintenance is inevitable, as well as the need to expand the staff of specialists or attract outsourcing companies.

Despite the fact that the initiative of the Ministry of Labor did not receive approval from the expert community and government economists, on the eve of 2016, the president nevertheless signed, which establishes monthly reporting to the FIU since 2016.

Why is monthly reporting introduced to the FIU?

According to Federal Law No. 385-FZ of December 29, 2015, from January 1, 2016, the indexation of pensions of working pensioners is suspended. If a pensioner stops working, then the insurance pension and a fixed payment to it are paid taking into account indexation and other adjustments that were during the period of work.

The PFR website explains that monthly reporting to the PFR since 2016 is a necessary innovation that will help implement the law. With the help of such reporting, it will be possible to establish whether the pensioner continues to work. The procedure will save people of retirement age from the need to visit the territorial offices of the Pension Fund of Russia to apply for the renewal of the indexation of the insurance pension. It is in order for the Pension Fund to automatically identify the fact of a pensioner's work that the employer will have to submit the necessary information himself.

It is important to note that the monthly reporting to the FIU since 2016 does not replace quarterly, but is additional. That is, no one cancels the submission of quarterly unified reporting (according to the RSV-1 form).

Penalty for late submission of reports

The policyholder runs the risk of being fined in case of violation of the deadlines for submission of information or submission of inaccurate or incomplete information. The amount of the sanctions will be 500 rubles. for each employee.

The collection procedure is established "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Medical Insurance Fund".

Monthly reporting to the FIU: who should submit and how

The innovation will affect all employers. They will have to provide information about each insured person working for him, even about those who work under civil contracts.

Deadlines for submitting reports - no later than the 10th day of the month following the reporting period - a month. Policyholders need to submit simplified reporting, which includes information about the working insured person: last name, first name and patronymic, SNILS, TIN.

The law, according to which monthly reporting is introduced to the FIU, comes into effect on April 1, 2016. Therefore, the first reports must be submitted for April 2016. It must be received by the FIU no later than May 10, 2016.

Electronic reporting must be submitted by companies with an average headcount of more than 25 employees in 2015. All the rest have the right to choose how it is more convenient for them to submit monthly reports - in electronic form or on paper.

Form of monthly reporting to the FIU

The new form of monthly reporting to the Pension Fund of the Russian Federation was named SZV-M ("Information about the insured persons").

Deadlines for submitting monthly reports to the FIU in 2016

* Attention! If the deadline for submitting reports falls on a non-working day, then it is postponed to the next working day.

The need to make changes was due to the facilitation of the process of reorganizing entrepreneurship. The introduction of the changes made the legal successor of the enterprise responsible for providing the documentation. The provision of information is primarily made to the Pension Fund, and only after that for reorganization.

Another factor that led to the introduction of the changes is the refusal to index pensions for working pensioners. Monthly reporting will facilitate the rapid identification of such citizens. Thus, the state deprives pensioners of payments if their salary exceeds the permissible level.

Answering the question about the changes in the delivery of the FIU in 2016, it is worth noting that the system of responsibility for evading the provision of information on contributions has changed. For providing incomplete information, a fine of 500 rubles is provided.

Report form and delivery methods

In 2014, a uniform form was adopted for all insurance payments. She has combined data on contributions and persons who are registered with the relevant authorities. This form has become universal for all entrepreneurs.

The document must include the following data:

• surname;
• patronymic;
• individual insurance number;
• an identification number.

For the convenience of payers, there are several ways to submit a report:

• Personal visit

The report is submitted in electronic or paper form. This reporting form is provided for enterprises with a staff of no more than 50 people. If the number of employees is exceeded, information is provided on a flash drive.

To submit a report in electronic form, an entrepreneur will need to conclude an agreement with the Pension Fund and receive an electronic signature.

• Sending by mail

The report is attached to the registered letter. The advantage of this reporting form is the speed and availability of confirmation of the delivery of the form. It should be borne in mind that the date of submission of documents coincides with the time of sending. If the shipment is delayed, the FIU employees will send an act to the entrepreneur. If the counterparty does not respond to the request, the Pension Fund blocks the accounts.

Employee information must be submitted to the Pension Fund on a monthly basis. From April 1, 2016, the rule on the deadline for submitting the report comes into force. Employers are required to submit a report no later than the 10th day of the month following the reporting one.

Submission of zero documentation

The difference between filing zero documentation is that it is submitted in paper form. This reporting form is drawn up in the absence of wages. Zero documentation is confirmed by a letter to the Pension Fund.

When help is needed

There is a risk of error when submitting reports indicating the number of employees, as well as their age limits. If it is necessary to provide such documentation, it is worth contacting specialists for help. Contacting a professional will help you avoid fines and simplify the system for calculating contributions.

For employees, the reporting scheme has not changed.

What an entrepreneur needs to know

What changes in the FIU in 2016 will be discussed in more detail below. An individual entrepreneur must regularly submit a report on employees registered with the FIU. This form of reporting allows you to control the level of income of retired persons.

Another innovation is that the billing period is 12 months, not a calendar year.

The amount of contributions to the FIU in 2016

The amount of the contribution for entrepreneurs in 2016 is 30%. The distribution of funds is as follows:

• 22% - transfer without distribution to the FIU.
• 2.9% - assets of the FSS.
• 5.1% - contribution for FFOMS.

A rate of 22% is set until the employee's contributions reach a certain amount. After reaching the indicator, their size decreases to 10%. In addition, individual companies are eligible for reduced rates.

Mitigation of liability

A special draft law is under development, which provides for mitigation of liability for errors during verification or late provision of information. The provision of inaccurate data also remains a violation, but liability for it is excluded.

Summing up, we can say that changes in legislation are due to new economic realities. The introduction of the new reporting system simplifies the system for identifying working pensioners whose wages exceed the permissible limit.

The year 2015 was rich in numerous amendments to various branches of legislation. The changes have not been spared on the pension system either. Starting from the new year, it will be necessary to report on a monthly basis, the KBK codes for payment of insurance premiums will also be changed and the minimum wage will be increased. Let's take a closer look at what will change from 2016.

The main change related to reporting to the FIU in 2016 will be the introduction of the obligation to submit information about employees every month. Also, new KBK codes will be introduced and the minimum wage will be increased. In general, there are not many changes, we will present them in the table.

* The law establishing the obligation of monthly reporting for insured employees was signed by the President on December 29, 2015. and comes into force on April 1, 2016. The form of the document has not yet been developed. It is only known that the said reporting will have to contain information about the insured employees, in particular the full name, SNILS and TIN.

Having outlined the main changes in accounting in the Pension Fund, we will briefly describe what reports should be submitted to this fund and what contributions must be paid to entrepreneurs.

Reporting:

• Insured persons reporting

Deadline for delivery

RSV-1:

• On paper by the 15th day of every second month after the reporting
• In the e-mail before the 25th of every second month

Insured persons data

Regardless of the form of delivery - until the 10th day of each month

Contributions to OPS and MHI in 2015 for yourself

• Pension - 18 611 rubles;
• FOMS - 3 651 rubles.
• 1% of the excess amount of 300 thousand rubles.

If you list all reports to the Pension Fund in 2016, you will not get so many of them:

• calculation according to the RSV-1 form (approved by the Resolution of the Board of the RF Pension Fund of January 16, 2014 N 2p), which must be submitted to your PFR department at the end of the first quarter, six months, 9 months and a year (parts 1, 2, article 10, p. . 1 part 9 of article 15 of the Law of 24.07.2009 N 212-FZ);
• (approved by the Resolution of the Board of the PF RF dated 01.02.2016 N 83p). This report is submitted to the Pension Fund monthly, for the first time in April 2016 (clause 2.2 of article 11 of the Law of 01.04.1996 N 27-FZ). That is, this is a relatively new report to the Pension Fund, developed in 2016.

Thus, reporting to the pension fund in 2016 is 11 documents: 3 RSV-1 calculations and 8 SZV-M forms (RSV-1 for the year and SZV-M for December will have to be submitted in 2017).

Read more about the calculation of RSV-1 and the SZV-M form:

The report to the Pension Fund for 2016 in the RSV-1 form will be the last to be submitted to the Pension Fund. Since 2017, the rules have changed.

Pension Fund of the Russian Federation: reporting - 2017

Starting from 2017 general reporting to the Pension Fund by contributions no more need to take. After all, the Federal Tax Service will control the calculation of insurance premiums and their payment (Law of 03.07.2016 N 243-FZ). The form on which it will be necessary to submit information on contributions has not yet been approved. But it will not be RSV-1. Already for the first quarter of 2017, it will not be necessary to submit a new report to the Pension Fund. It will need to be handed over to the Inspectorate of the Federal Tax Service (Letter of the Federal Tax Service of Russia dated 07.19.2016 N BS-4-11 / [email protected]).

At the same time, the SZV-M-report will have to be submitted to the Pension Fund, as before.
Only the deadline for submitting the form will change: from 2017, SZV-M must be submitted by the insured no later than the 15th day of the month following the reporting month (clause 2.2 of article 11 of the Law of 01.04.1996 N 27-FZ as amended, valid. from 01.01.2017). Now - no later than the 10th (