home » Internet

How to fill out RSV section 6.

Let us dwell on the design features of section 6 and subsection 2.5 of the RSV-1, which reflect personalized accounting information.

Section 6 of the RSV-1 form is intended to reflect information about payments for each employee. Section 6 is filled out only for those people in whose favor payments were accrued during the reporting period (clause 33 of the Procedure approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p). If, for example, an employee was on vacation at his own expense during the entire quarter, there is no need to fill out section 6 of the RSV-1 form for him.

Please note that information about individual information is contained:

  • in section 6. It reflects individual information for each employee;
  • in subsection 2.5, section 2. It contains data on bundles of personalized accounting documents.

Section 6 RSV-1: personnel records

Section 6 of the RSV-1 form has 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 the new subsection 2.5.1 of the RSV-1 form. In it, indicate the base, contributions and other information on employees.

Subsection 6.1 "Information about the insured person"

In subsection 6.1 “Information about the insured person,” you should indicate the surname, first name and patronymic of the employee in the nominative case. Each element has a separate cell. Also in subsection 6.1 enter the individual personal account number of the insured person (SNILS).

Subsection 6.2 "Reporting period"

For example, for 9 months of 2015 in subsection 6.2 it will be necessary to reflect:

  • in the "Reporting period (code)" field - code 9;
  • in the "Calendar year" field - 2015.

Subsection 6.3 "Type of information correction"

There are two types of fields in subsection 6.3:

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

Of the three options (“initial”, “correcting”, “cancelling”) you need to select one and enter the symbol “X” in this field. The fields "Reporting period (code)", "Calendar year" are filled in only for forms with the information type "correcting" or "cancelling".

Subsection 6.4 "Information about the amount of payments..."

Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of the person’s employee.

In column 3 the category code of the insured person is indicated. The codes are indicated in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure for filling out the form, hereinafter referred to as the Classifier of Parameters).

During the reporting period, one individual may belong to different categories. Initially, the table contains rows for two categories (from 400 to 403 and from 410 to 413). But there may be more. In such cases, subsection 6.4 is supplemented with lines to enter all categories to which one person belongs.

In column 4 the amount of payments that are subject to contributions to the Pension Fund is indicated. In column 5 it is necessary to reflect the amount of payments subject to insurance premiums within the tax base for the current year. According to column 6 separately show the amount of accruals under civil contracts, also within the limits of the taxable base. In column 7 enter the amount of accruals related to the object of taxation with insurance premiums, but exceeding limit value taxable base.

Indicators of subsection 6.4 should be presented on an accrual basis from the beginning of the period. All amounts in subsection 6.4 are indicated in rubles and kopecks. If there is no information, the lines are not filled in.

Subsection 6.5 "Information on accrued insurance premiums"

Subsection 6.5 indicates the amount of insurance contributions to the Pension Fund for the last three months of the reporting period from payments and other remunerations not exceeding the maximum base amount. In our opinion, in this subsection it is necessary to indicate only contributions for the main payments specified in subsection 6.4. When they are taken into account, the maximum value of the taxable base is taken into account. Whereas when calculating contributions for additional tariffs, the limitation on the amount of the taxable base does not apply.

If the category code of the insured person changed during the reporting period, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on tariffs for all categories. Information is filled out in rubles and kopecks. If there is no information, subsection 6.5 is not completed.

Subsection 6.6 "Information about corrective information"

Subsection 6.6 of the company is completed in case of changes in information provided in previous reporting periods. If there is data in subsection 6.6, it is additionally mandatory to submit corrective (cancelling) sections 6, if information for 2014-2015 is subject to adjustment, or forms SZV-6-1, and (or) SZV-6-2, and (or ) SZV-6-4, if information for earlier periods is subject to adjustment.

Corrective (cancelling) information is presented using the forms that were in effect during the period for which errors were identified.

Subsection 6.7 "Information about the amount of payments..."

Subsection 6.7 indicates the amount of payments in favor of an employee employed in work that gives the right to early retirement. In column 3 of subsection 6.7, you must indicate the code for the special assessment of working conditions or the codes are listed in the Parameter Classifier. When specifying several codes in column 3, the number of lines in subsection 6.7 should be increased.

In columns 4 and 5 you need to indicate the amount of payments to employees who are employed in hazardous and hazardous conditions. Based on the provisions of clauses 42.2-42.8 of the Procedure for filling out the form, in these columns you need to indicate the amounts that are the basis for calculating contributions, since the equality of certain values ​​must be maintained.

For example, the company did not conduct a special assessment and certification of workplaces and pays pension contributions at an additional fixed rate of 9%. In this case, the following indicators must be equal:

  • the amount of payments to all employees engaged in the work specified in subparagraph 1 of paragraph 1 of Article 27 of Law No. 173-FZ is the sum of the indicators in lines 701 and 711 of column 4 of all information;
  • the base for calculating insurance premiums at the additional rate is the indicator in line 223, column 4 of subsection 2.2.

Subsection 6.8 "Periods of work for..."

The dates indicated in columns 2, 3 must be within the reporting period and are filled in in the format: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.)”. If the insured person has periods in the reporting period labor activity within employment contract and civil law contracts, 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. If an employee works full-time but part-time, the period of work must be reflected based on the actual working time worked.

Column 4 "Territorial conditions (code)" is filled out in accordance with the Parameter Classifier. The size of the 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.

Subsection 2.5 RSV-1: information on personnel records

Section 6 RSV-1 is formed into packs. The amount of information in one pack should not exceed 200 pieces. The packet of information is not accompanied by an inventory. Subsection 2.5 is filled out after completing section 6 of the RSV-1 Pension Fund form. It has two subsections:

  • 2.5.1 "List of packages of documents for initial information of individual (personalized) accounting";
  • 2.5.2 "List of packages of documents correcting information for individual (personalized) accounting."

Subsection 2.5.1 contains data on packs of individual (personalized) accounting information with the “initial” information adjustment type. The number of completed lines in the subsection must correspond to the number of packs of section 6 with the “original” information correction type.

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.

Clause 17.3 of the Procedure for filling out the form states that in this subsection the following indicators must be equal:

  • information about the base for calculating pension contributions - the meaning of column 2 of subsection 2.5.1;
  • the sum of the values ​​of the base indicators for calculating pension contributions is the sum of the values ​​indicated in lines 401-403, 411-413, column 5 of subsection 6.4 of the corresponding pack.

The final indicator of the “Total” line of column 3 of subsection 2.5.1 reflects information on accrued pension contributions from amounts of payments not exceeding the maximum base value for the last three months of the reporting period for each pack of section 6. It must be equal to the sum of the values ​​indicated in the columns 4, 5 and 6 lines 205 of subsection 2.1 for all tariff codes (clause 17.4 of the Procedure for filling out the form). These columns indicate pension contributions from payments not exceeding the maximum base value for the last three months of the reporting period.

Subsection 2.5.2 contains data on packs of individual (personalized) accounting information with the “corrective” or “cancelling” type. The number of completed lines must correspond to the number of packs of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4 (clauses 16 - 17.16 of the Procedure for filling out the form).

(1C Accounting 2.0.65.48)

Attention! When filling out the RSV-1 form for the 4th quarter of 2016, indicate the OKVED code, edition 2

Let's consider an extreme situation.

When preparing the report for the first quarter of 2016, it became clear that adjustments were required for all quarters of 2015.

Let's get started.

At first everything is as usual. Let's create a new report. Automatically fill original Section 6 data for the first quarter.

We include everyone whose data must be corrected in the list of insured persons. We fill out the data monthly for each employee, do not forget to fill out the field “Incl. additionally accrued”, where we must indicate the difference between the previously accrued and the new value. If the amount has decreased, the field will have a minus sign.

Then for the 3rd and 4th quarter.

Some of the work is done. We took a break. And they continued.

Click “Show all sections”. And let's start filling out this form.

First, let's go to section 4.

Here, a separate line must be filled in for each month being adjusted. Moreover, the amounts in columns 6, 7 and 14 may have a minus sign if the taxable amounts have decreased. Be precise, the totals will be transferred to section 1 lines 120 and 121.

We check the report data. It can be sent.

The second quarter is going smoothly.

There is no need to create any additional sections 6. Just remember in section 4 to repeat all the data that you filled out when preparing the report for the first quarter. We will still need to look at section 2.1.

The third quarter is coming. And here it turns out that many accruals made in the first and second quarter need to cancel.

Firstly, in order for the program to correctly calculate taxes and contributions, “Payroll” documents with negative amounts were created in July 2016. These documents completely repeated the documents required for cancellation, only the date of the document was “07/29/2016” and the amounts were with a “minus” sign.

The document “Tax accruals from payroll” for the month of July produced many transactions with negative amounts. Don't worry, it's correct. Next, we close July, August, September and begin filling out RSV-1 for the third quarter.

Now we know how to do it. It will be easier.

Create the initial partition 6.

The program will fill in the data for July and the results for the quarter incorrectly, we fill it in manually.

And we enter corrective information for employees. In the field “Incl. additionally accrued” amounts will be minus.

We create section 6 for the second quarter adjustment.

Everything is done here, click “Show all sections”.

Let's move on to section 4.

Rows should be created here for each adjusted month of 2015 (we rewrite from the previous quarter). And one line for each adjusted month of 2016. There is nowhere to rewrite this data.

Let's go to section 2.1.

The report for the first half of 2016 will help us fill it out; we’ll put it next to it. Further in the text we will often have to refer to it, so we will call it OzP (Half-Year Report).

Line 200, column 3 should contain the same amount as in the OzP, increased by the amounts in columns 4, 5 and 6.

Line 203. The maximum amounts were exceeded in the second quarter, but in the third, after the reduction, there was no excess. Therefore, column 3 should contain the amount as in the OZP. Columns 4 – 6 are empty.

Line 204. Column 3 = p. 200 – p.203. Columns 4 – 6 are the same amounts as in line 200.

Line 205. This is the amount of tax calculated from the amount in line 204. Column to column.

Line 206. This is the tax amount calculated from the amount in line 203.

Line 207 should not be a problem, we always had the same number.

In line 208, even if there was no excess in the 3rd quarter, but since we are indicating corrective data for the second quarter (where there was an excess), we put the number 3.

Lines 210 – 215 are filled in according to the same rules.

Let's go to section 1.

In p.100 the same amount as in the OZP. The remainder has not changed.

Line 110 is equal to the sum of lines 205 and 206 of section 2.1. Lines 111 -113 from there.

Lines 120 and 121 should contain the totals from section 4.

In line 130 we add the amounts from lines 100, 110 and 120.

In the following lines we enter payments and calculate balances.

Let's check. Unloading. We send it. The report is ready.

Information updated 10/09/2014

The Calculation Form for Insurance Premiums (RSV-1) and the Procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p (registered with the Ministry of Justice on February 18, 2014, registration No. 31344).

The unified calculation form RSV-1 contains information on insurance premiums and personalized accounting data (section 6). Therefore, it is no longer necessary to submit personalized reports separately.

Title page, sections 1, 2 Calculations are filled out and submitted, as in previous years, by all payers registered with the territorial body of the Pension Fund of the Russian Federation (those who did not conduct activities in the reporting period submit zero calculations). Sections 3-6 are completed and submitted as needed (if data is available).

Title page

The encoding in the field has changed "Reporting period". IN new form periods are indicated by one sign (instead of two in the previous forms) and indicate: 3 - first quarter, 6 - half-year, 9 - nine months of the calendar year, 0 - calendar year.

On title page Compared to the previous form, there are fewer details of the policyholder: there is no need to indicate OGRN (OGRNIP), OKATO and registration address.

But the new form has a field "Adjustment type", where when submitting an adjustment Calculation (adjustment number is not equal to 000), the code for the reason for its submission is indicated and indicated:

  • “1” - clarification of the Calculation regarding indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs);
  • “2” - clarification of the Calculation regarding changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates);
  • “3” - clarification of the Calculation regarding insurance premiums for compulsory health insurance or other indicators that do not affect individual accounting information for insured persons.

In the field “Number of insured persons for whom information on the amount of payments and other remunerations and/or insurance experience” is provided, the total number of insured persons is indicated in accordance with the number of submitted Section 6 “Information on the amount of payments and other remunerations and insurance experience of the insured person” for each insured person for the reporting period. In field "On the Pages" the number of pages of the submitted Calculation is indicated, including the pages of Section 6 (in the Calculation, continuous numbering of completed pages is used).

Section 1. Calculation of accrued and paid insurance premiums

IN line 100 for Calculations submitted for the reporting (calculation) periods of 2014:

  • the values ​​of columns 5-7 of line 100 must be equal to the values ​​of columns 4-6 of line 150 of the Calculation for the previous billing period;
  • the value of column 3 of line 100 is equal to the value of column 3 of line 150 for the previous billing period in the event of an overpayment for the previous billing period;
  • the value of column 4 of line 100 is equal to the value of column 3 of line 150 for the previous billing period in case of debt;
  • the value of column 8 of line 100 is equal to the value of column 7 of line 150 of the Calculation for the previous billing period.

For reporting forms submitted for reporting (calculation) periods from 2015, the values ​​of column 100 of the calculation must be equal to the values ​​of the corresponding column of line 150 of the Calculation for the previous billing period.

In lines 110-114 The amounts of accrued insurance premiums are reflected:

  • By column 3 must be equal to the sum of lines 205 and 206 of subsections 2.1 for all tariff codes;
  • By box 6 must be equal to the sum of line 224 of subsection 2.2 and lines 244, 250, 256, 262, 268 for all pages of subsection 2.4 with base code “1”;
  • By box 7 must be equal to the sum of line 234 of subsection 2.3 and lines 244, 250, 256, 262, 268 for all pages of subsection 2.4 with base code “2”;
  • By box 8 must be equal to the sum of lines 215 of subsections 2.1 for all tariff codes;
  • columns 4 and 5 do not need to be filled out.

Lines 120 and 121 are filled out in accordance with Section 4.

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

Subsection 2.1. Calculation of insurance premiums according to tariff

If more than one tariff was applied during the reporting period, so many pages are included in the Calculation subsection 2.1, how many tariffs were applied during the reporting period. In this case, the values ​​of lines 200-215 for inclusion in other sections of the Calculation are included as the sum of the values ​​​​for the corresponding lines 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 according to formula p. 200 - p. 201 - p. 202 - p.203.

Sums of values ​​in columns of line 200(from the beginning of the billing period and for each month) on all pages of subsection 2.1 must be greater than or equal to the amounts of payments and other remunerations according to all information of the insured persons, i.e. the sums of the values ​​of column 4 (for all category codes) of subsection 6.4 for all sections 6.

Sum of values ​​columns 4-6 lines 204 on all pages of subsection 2.1 - this is the base for calculating insurance premiums, not exceeding the maximum value, for the last three months. It must be equal to the value of column 2 of line “Total” of subsection 2.5.1, as well as the sum of the values ​​of lines 401-403, 411-413, etc. of column 5 of subsection 6.4 for all insured persons.

On line 205 the amounts of accrued insurance premiums from payments that do not exceed the limit are reflected. The sum of the values ​​in columns 4-6 of line 205 for all pages of subsection 2.1 must be equal to the value of column 3 of line “Total” of subsection 2.5.1, as well as the sum of the values ​​​​specified in subsection 6.5 for all sections 6.

On line 206 the amounts of insurance premiums are reflected from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums. Filled out by policyholders applying the basic rate of insurance premiums (established in Article 58.2 Federal Law dated July 24, 2009 No. 212-FZ), i.e. indicating codes 01, 52 and 53 in the “Tariff code” field.

Line 207 must have a non-zero value for non-zero sums of values ​​in lines 205-206.

Line 208 must have a non-zero value if the sums of the values ​​in line 203 are non-zero.

If there is subsection 2.1 in the Calculation with tariff code 03, one of the conditions must be met:

  • Subsection 3.1 is completed, and for all employees, the insured person’s category code in section 6 must have one of the following meanings: OOI, VZHOI, VPOI;
  • Subsection 3.2 is completed, and for all employees, the insured person category code in section 6 must have one of the following meanings: OOI, VZHOI, VPOI;
  • subsections 3.1, 3.2 are not filled in (absent), and the sums of the values ​​​​in the columns of line 200 of subsection 2.1 with tariff code 03 must be equal to the sums of the corresponding lines of column 4 of subsection 6.4 for all sections 6 with the category code of the insured person OOI, or VZHOI, or VPIO.

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

Subsection 2.4 is filled out by insurance premium payers who apply additional tariffs in accordance with Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ. The section reflects payments and other remuneration in favor of individuals who are employed in the relevant types of work specified in paragraphs. 1-18 p. 1 art. 27 of the Federal Law of December 17, 2001 No. 173-FZ, depending on the class of working conditions identified based on the results of a special assessment of working conditions or certification of workplaces based on working conditions.

If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate depending on the result of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” were applied during the reporting period. In this case, the values ​​of lines 240-269 for inclusion in other sections of the Calculation are included as the sum of the values ​​(based on “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.

In field "Base Code" indicates the code of the basis for the application of Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ:

In the fields “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” depending on the availability of results, on the basis of which subsection 2.4 is filled out.

By lines 243, 249, 255, 261, 267(for each subclass of working conditions) the base for calculating insurance premiums at the additional rate is reflected. The values ​​in these lines are:

  • in subsection 2.4 with base code “1” must be equal to the sum of the values ​​from the lines with the corresponding code for the special assessment of working conditions in column 4 of subsection 6.7 for all sections 6;
  • in subsection 2.4 with base code “2” must be equal to the sum of the values ​​from the lines with the corresponding special assessment codes in column 5 of subsection 6.7 for all sections 6.

1. Compliance of the codes for special assessment of working conditions used in section 6 with the classes and subclasses of working conditions of subsection 2.4

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. Contains data on packs of information of insured persons.

Subsection 2.5.1 contains data on packs of initial information of individual (personalized) accounting. The number of completed lines must correspond to the number of packs of Section 6 with the type of information correction (subsection 6.3) “initial”. Meaning columns 2(information about the base for calculating insurance premiums, not exceeding the maximum value) of each line must be 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 sum of the values ​​indicated in columns 4, 5 and 6 of line 204 of subsection 2.1 of Calculation for all tariff codes.

The value of column 3 (information about accrued insurance premiums) of each line must be equal to the sum of the values ​​​​specified in subsection 6.5 included in the corresponding pack.

The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the sum of the values ​​indicated in columns 4, 5 and 6 of line 205 of subsection 2.1 of Calculation for all tariff codes.

Subsection 2.5.2 contains data on packs 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) Sections 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 - since 2014, forms SZV-6-1, SZV-6-2 or SZV-6-4 are submitted in accordance with the rules for their completion and submission, form ADV-6-2 is not submitted.

The value of the “Total” line in column 4 of 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 of all sections 6 with the “original” information type.

The value of the “Total” line in column 5 of 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 of all sections 6 with the “original” information type.

The value of the “Total” line in column 6 of 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 of all sections 6 with the “original” information type.

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

Section 4 filled in in case of additional accrual of insurance premiums for previous reporting (calculation) periods in the reporting period. If changes are reflected in accordance with Art. 17 of the Federal Law of July 24, 2009 No. 212-FZ in the updated Calculation for the corresponding period, Section 4 of the Calculation for the current reporting period is not filled out.

If there are amounts in columns 6-14, it is necessary to fill out columns 2, 4, 5. In column 2, each line indicates one of the values ​​of the basis for additional calculation of insurance premiums:

“1” - in case of additional accrual based on reports of desk audits, for which decisions to hold insurance premium payers accountable during the reporting period came into force;

“2” - in case of additional accrual based on reports of on-site inspections, for which decisions to hold insurance premium payers accountable during the reporting period came into force;

“3” - if the payer of insurance premiums independently accrues insurance premiums in case of detection 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 in accordance with Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ.

When filling out column 13, it is mandatory to fill out column 3, which indicates the code of the basis for applying Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ:

“1” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs. 1 clause 1 art. 27 Federal Law of December 17, 2001 No. 173-FZ;

“2” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs. 2-18 paragraph 1 art. 27 Federal Law of December 17, 2001 No. 173-FZ.

Section 6. Information on the amount of payments and other remuneration and the insurance period of the insured person

Section 6 The calculation is filled out and submitted by payers for 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.
If the value is greater than 0.00 in section 1 in line 114 of column 3, the presence of section 6 is mandatory provided that the calculation adjustment number is “000” or if the calculation adjustment number is different from “000” and the calculation adjustment type has the value “2” "

In section 6 of the Calculation, if there is no indicator in the line, the corresponding column is not filled in (in sections 1-5 dashes are placed).

The information is formed into bundles and the number of documents in a bundle should not exceed 200 pieces.

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

Information that adjusts data for previous reporting periods (the type of information adjustment is “corrective” and “cancelling”) is presented together with the original information for the period in which the data is adjusted.

In subsection 6.4 the amounts of payments and other remunerations accrued in favor of an individual from the beginning of the billing period, including for the last three months, are indicated.

2. Correspondence of tariff codes and category codes of the insured person

If in subsection 6.8 the period of service without the code “ADMINISTER”, “CHILDREN”, “UCHOTPUK”, “DLCHILDREN”, “DLOTPUSK”, “VRNETRUD”, “DECREE”, “Chernobyl Nuclear Power Plant”, “NEOPL”, “NEOPLDOG” and “ NEOPLAVT", then the presence of a non-zero amount in column 4 of lines 401-403 of subsection 6.4 is required.

For each subsection 6.4, the value indicated in column 4 of lines 400, 401, 402, 403, 410, 411, 412, 413, etc., cannot be less than the sum of the values ​​in columns 5 and 7.

The sum of the values ​​​​indicated in column 5 in lines 400, 410, etc. in each subsection 6.4 must not exceed the size of the base for calculating insurance premiums established by the Government Russian Federation in accordance with Part 5 of Art. 8 of Federal Law No. 212-FZ of July 24, 2009 (in 2014 - 624,000 rubles).

Column 7 - “The amount of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums” - is filled in for all categories, and the sum of the values ​​​​for all sections 6 must be equal to line 203 for all pages of subsection 2.1 of section 2.

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 premiums. 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.

Subsection 6.6 is filled out in forms with the “initial” information type if in the last three months of the reporting period the data presented in previous reporting periods are adjusted:

  • when adjusting information for reporting periods starting from the first quarter of 2014, information on the amount of additionally accrued insurance premiums is indicated in column 3;
  • when adjusting information for the reporting periods 2010-2013. information on the amount of additionally accrued insurance premiums is indicated in columns 4 and 5.

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

IN subsection 6.7 indicates the amount of payments and other remuneration accrued in favor of an individual employed in work that gives the right to early assignment of a pension, from the beginning of the billing period, including for the last three months of the reporting period.

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

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 based on working conditions is indicated in column 3 of subsection 6.7 and filled out in accordance with the Classifier (see Table 1).

The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraphs. 1 clause 1 art. 27 of the Federal Law of December 17, 2001 No. 173-FZ, indicated in column 4.

Sums of values ​​specified in rows columns 4, all information for which the special assessment code for working conditions is not specified must be equal to the values ​​​​indicated in the corresponding columns lines 223 of subsection 2.2 Calculation.

The amount of payments and other remunerations accrued to the insured person employed in the types of work specified in paragraphs. 2-18 paragraph 1 art. 27 of the Federal Law of December 17, 2001 No. 173-FZ, reflected in box 5 subsection 6.7.

The sums of the values ​​indicated in the lines of column 5, all information for which the code for a special assessment of working conditions is not indicated, must be equal to the values ​​​​indicated in the corresponding columns lines 233 of subsection 2.3 Calculation.

The sums of the values ​​indicated in lines 4 and 5 of all information for which the code for a special assessment of working conditions is indicated must be equal to the values ​​indicated in lines 243, 249, 255, 261, 267 of subsections 2.4 with grounds “1” and “2” Calculations in accordance with the subclass of working conditions.

IN subsection 6.8 the period of work for the last three months of the reporting period is reflected.

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.

For insured persons employed in the work specified in paragraphs. 1-18 p. 1 art. 27 of the Federal Law of December 17, 2001 No. 173-FZ, codes of special working conditions and/or grounds for early assignment of a labor pension are indicated only in the case of accrual (payment) of insurance premiums at an additional rate. If the values ​​are zero in lines 701-703 (711-713) in columns 4 and 5 of subsection 6.7, the benefit service codes are not indicated unless accompanied by codes additional information DECREE, WORK WORK, LONG LEAVE, WATCH.

When filling out column 7, to highlight the periods included in the length of service, you can use the codes added to the Classifier from 01/01/2014.

3. Calculation of the insurance period: additional information

Electronic submission

IN in electronic format reporting in form RSV-1 is presented in the form of a set of document files, which together contain information on the policyholder as a whole.

The file representing the RSV-1 form itself (sections 1-5) contains a representation of a single document.

Section 6 of the RSV-1 form - documents “Information on the amount of payments and other remunerations and the insurance experience of the insured person,” which are submitted in one or more document files. One file of documents “Information on the amount of payments and other remuneration and the insurance experience of the insured person” represents one pack of documents and can contain no more than 200 documents.
File names must be unique by number:

PFR-700-Y-9999-ORG-999-999-999999- DCK-99999-DPT-999999-DCK-99999.XML

The format of the electronic presentation of RSV-1 was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 03.03.2014 No. 25p “On approval of the format for calculating accrued and paid insurance contributions for compulsory pension insurance in Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other remuneration individuals».

When submitting RSV-1 via the Internet, PFR employees are required to send a protocol for monitoring the information within four working days (order of the PFR board). This means that the policyholder needs to send the report 5-6 business days before the reporting deadline in order to have time to correct errors and submit the “correct” report on time.

The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's consider step by step filling forms RSV-1 as an example.

Fines for RSV-1 in 2019

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 2nd quarter - before July 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! No transfers are provided.

If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

Let's look at an example of calculating insurance premiums in 2019 for budgetary organization in the 1st half of the year: GBOU DOD SDYUSSHOR "ALLUR" applies OSNO; General tax rates are established for calculation. Average headcount— 22 employees.

For the reporting 3 months of 2019 accruals wages amounted to:

  • April - RUB 253,000.00;
  • May - RUB 253,000.00;
  • June — 253,000 rub.

We calculate insurance on a monthly basis.

  1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
  2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
  3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.
  1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
  2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
  3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For reference.

In the 1st quarter of 2019, wages accrued amounted to 759,300.00 rubles:

  1. Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
  2. Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
  3. Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 2nd quarter:

  1. Accrued salary - 759,000.00 rubles.
  2. Contributions to the Pension - 166,980.00 rubles.
  3. Compulsory medical insurance—RUB 38,709.00.
  4. FSS - RUB 22,011.00.

Final data to be entered into the reporting form.

For the 1st half of 2019:

  • accruals - 1,518,300.00 rubles;
  • Pension Fund contributions - 334,026.00 rubles;
  • Compulsory medical insurance - 77,433.00 rubles;
  • FSS - 44,030.00 rubles.

Example of filling out RSV-1

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report according to the manager's data.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".

Step 3. End of the third section

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “04” - April, “05” - May, “06” - June. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values ​​​​established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for the simplified tax system, “03” - for UTII.

Then we indicate the total values ​​of section 3.

First, we reflect the number of people:

  • general;
  • the number of those who received accruals included in the calculation base;
  • who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

  • state benefits at the federal, regional and local levels;
  • compensation and reimbursement established by the state, within the limits of standards;
  • one-time cash payments in the form of financial assistance (in case of death close relative, during natural disasters and emergencies);
  • financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
  • financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
  • the amount of insurance contributions, including for additional insurance;
  • other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

  • 010 and 020 - number;
  • 030 - total amount of accruals;
  • 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
  • 050 - difference between 030 and 040;
  • 060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in a region participating in the FSS pilot project, “02” for all others:

  • 010 - indicate the total number of insured persons;
  • 020 - total amount of accruals made during the billing period;
  • 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
  • 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
  • 050 - base for calculating deductions;
  • 051-054 — amounts of accruals (according to special conditions), If there are any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are for amounts:

  • 060 — calculated insurance premiums;
  • 070 - expenses incurred for the payment of insurance coverage (sick leave, benefits);
  • 080 - expenses reimbursed by the Fund social insurance;
  • 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

We fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

Are policyholders required to provide their employees with copies of section 6 of the RSV-1 calculation? If yes, then how to do it correctly? When should copies be submitted? You will find answers to these and other questions in our article.

Section 6 of the RSV-1 calculation: who fills it out

Section 6 of the RSV-1 Pension Fund form should be formed for each reporting period (Q1, half-year, nine months and year) for each employee:

  • had an employment relationship with the policyholder;
  • who has concluded a civil law or copyright agreement with the policyholder.

Section 6 must be submitted, in particular, to employees to whom payments were accrued in the reporting period, and to those who were in an employment relationship with the insured (organization or individual entrepreneur), but payments were not accrued to them in the reporting period.

If an employee resigned in previous reporting periods, then in subsequent reporting periods information about him is not included in Section 6. Let’s say an employee quit in the second quarter, then in the RSV-1 for 9 months, section 6 does not need to be filled out for him.

Composition of section 6 of the RSV-1 calculation

Section 6 of the RSV-1 calculation affects the rights of each individual for whom it is compiled. This section, in particular, reflects:

  • information about the insured person (full name and SNILS);
  • the amount of payments and rewards accrued to an individual;
  • the amount of pension contributions accrued in the last three months of the reporting period from payments and other remuneration;
  • the amount of payments to employees engaged in hard and hazardous work, giving the right to early retirement;
  • periods of experience.

Transfer of copies of section 6 of the RSV-1 calculation to employees

Having submitted the RSV-1 calculation to the Pension Fund of the Russian Federation, a copy of section 6 of this calculation must be handed over to the individuals who appear in it. This is required by the provisions of Article 15 and paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.”

Therefore, an organization or individual entrepreneur who is a policyholder must give each person a copy of Section 6, which contains data only about him. If RSV-1 Pension Fund calculations are submitted to the Pension Fund electronically, then these documents will need to be printed for employees.

Keep in mind that an extract from Section 6 of the RSV-1 must also be given to employees in two more cases:

  • within 10 days after the person submits the application for retirement;
  • on the day of dismissal or termination of a civil contract.

Deadline for issuing a copy of Section 6 of the RSV-1

An extract (copy) from section 6 of the RSV-1 must be given to employees within the same period as the delivery of the RSV-1. That is, no later than the following dates:

  • copies of section 6 of RSV-1 for the nine months of 2016 - issue to employees no later than November 15, 2016, if the calculation is submitted “on paper” or no later than November 21, 2016 (November 20 is a day off), if the calculation is submitted electronically .
  • copies of section 6 of RSV-1 for 2016 - issue to employees no later than February 15, 2017, if the calculation is submitted “on paper” or no later than February 20, 2017, if the calculation is submitted electronically.