Additional insurance contributions to the Pension Fund: what is it, who benefits

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Employers are required to make numerous contributions for their employees. These include transfers to the Pension Fund and other funds.

Sometimes citizens decide to increase their future pension by increasing their funded pension, and the funds can be transferred at the expense of the employee or the owner of the company. When paying these funds, company managers are required to prepare a special report on a quarterly basis using the unified form DSV-3.

DSV 3 - what is it

According to current legislation, each citizen can independently increase his future pension, for which additional contributions are transferred to the funded part . The procedure can be performed independently or through an employer.

If, on the basis of an employment contract, the head of the company transfers funds, then he additionally draws up a DSV-3 NSO report, which is submitted to the Pension Fund department at the place of work. Contributions are transferred only if the employee voluntarily decides. To do this, the employee initially draws up a statement submitted to the employer.

Why do you need a report on the DSV-3 form?

Each insured citizen has the right to independently increase the amount of his pension contributions by making additional contributions. The correct interpretation of DSV is additional insurance contributions for the funded part of the pension; they are paid by the employer. The basis for these payments are (Articles 7, 8 56-FZ of April 30, 2008):

• employee's own funds;
• funds of the policyholder, but only in the case when the possibility of such deductions is indicated in the collective agreement and employment contracts and the insured employee simultaneously transfers an additional contribution at his own expense.

To reflect the amount of additional insurance payments paid, Pension Fund specialists have developed a unified form and instructions for filling it out. In simple words, what is DSV-3 and where to submit it: this is a report on the listed additional contributions, and it is submitted to the Pension Fund.

To correctly calculate and pay additional insurance premiums for your pension, use free instructions from ConsultantPlus experts.

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Who submits the reporting form and where?

A report in the DSV-3 form is compiled only by employers who pay voluntary contributions to various non-state pension funds or a state fund for their hired specialists. The procedure is carried out on the basis of an application drawn up by employees. The money is taken from the official salaries of employees.

When compiling DSV-3 registers, the following rules are taken into account:

• the document is generated in paper form if the number of employees does not exceed 25 people;
• if the staff employs more than 25 people, then it is allowed to draw up a report in electronic form.

If a paper version is used, then all sheets are stitched and numbered.

Who reports and where?

Although the authorities have once again extended the moratorium on the formation of the funded part of the pension, some working citizens believe that one day their money will still go to a non-state pension fund, and they will be able to receive an increase in pension payments from the budget in their old age. In order for the employer to allocate funds to the funded part, the employee submits an application, and the organization itself transfers this money in a separate payment order. Additionally, the company generates information in the DSV-3 form and regularly sends it to the Pension Fund. Let us immediately explain that the decoding of DSV means additional insurance premiums. But the form itself is a register of persons for whom funds are paid, and contains the total amount of transfers.

Information is transmitted to the Pension Fund only by employers - these are individual entrepreneurs and organizations that are associated with individuals through employment or civil law contracts and have received applications for the transfer of certain amounts to the funded part of the pension.

IMPORTANT!

If an organization pays contributions, it is obliged not only to transfer information to the Pension Fund, but also to inform the employee himself about the amounts paid. This is done upon dismissal.

Formation rules

Compiling a register in the DSV-3 form is quite simple, and the process is usually handled by an accountant or secretary.

The document contains the following information:

• registration number of the organization in the Pension Fund;
• TIN and checkpoint of the company;
• name of the enterprise;
• details of the payment order on the basis of which contributions for employees were transferred;
• the tabular part contains the full names of the insured persons, their SNILS numbers and the amount of contributions paid, and also indicates the period for which the funds were transferred.

Attention! The basic rules for drawing up this document are given in Part 4 of Art. 9 Federal Law No. 56, and this information was approved by PP No. 482p.

A correctly formed register is initially certified by the banking institution through which the funds were transferred. Only after this the report is transferred to the PF representatives. The procedure is performed quarterly within the established time frame. It is allowed, instead of sending documents directly to PF employees, to use the services of MFC employees.

If the average number of employees exceeds 25 people, then it is not allowed to use a paper report form. You will have to use exclusively electronic documentation, which is signed using an enhanced digital signature before sending.

If reporting is submitted on paper, and there is more than one sheet, then the following rules are taken into account:

• all sheets are numbered;
• a brochure is created;
• sheets are stitched using a special thread;
• the ends of the thread are brought out only from the back side of the document, and are also tied tightly and sealed with a small sheet of paper;
• the sheet contains information that the exact number of sheets is stitched and sealed in the register;
• this inscription is certified by the signature of the head of the organization, as well as the chief accountant of the company;
• at the end the company seal is placed on it.

Reference! If the head of a company submits a DSV-3 report quarterly, then he has to issue a similar form to the citizen upon dismissal of any employee for whom insurance contributions for a funded pension are transferred.

The company accountant is responsible for the preparation of this document. It contains information from other primary papers. You can simply fill it out on a computer or use special accounting programs that simplify the process.

If an individual entrepreneur does not have a hired accountant, then he can use one-time services. You can figure out the rules for drawing up the form yourself, since samples are freely available on the Internet.

Results

Form DSV-3 is a report that becomes mandatory for submission to the Pension Fund of the Russian Federation by employers making additional payments to this fund to account for them as part of the savings of certain insured persons. Such payments can be made either at the expense of the insured person or at the expense of the employer. The DSV-3 report will have to be done separately depending on the sources of funds. The total amount of amounts transferred for this purpose must be confirmed by the credit institution that made the money transfer. The report is submitted quarterly, by the 20th day of the month following the reporting quarter, including data on payments made during the reporting period.

Sources: Law “On Additional Insurance Contributions...” dated April 30, 2008 No. 56-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Is it required to submit zero certificates?

The legislation does not contain the concept of a “zero” form of DSV-3, so if an employer does not have employees who make a voluntary decision to increase their future pension, then he does not submit such a report to the Pension Fund.

Reporting begins on the first day of the month following the time when the employee submits an application to transfer funds to a fund.

As soon as a citizen resigns or completely refuses voluntary contributions, submitting a corresponding application to the head of the enterprise, then from the next month not only the transfer of funds, but also the submission of reports stops. However, there is no need to warn Pension Fund specialists about such changes.

Important! If an individual entrepreneur does not have employees, then he does not need to submit any reports to PF representatives for hired employees.

Report submission deadlines

This is a quarterly reporting form for additional insurance premiums. It is submitted to the territorial branch of the Pension Fund of Russia by the 20th day of the month following the reporting quarter.

IMPORTANT!

Report for the 4th quarter of 2021 by 01/20/2021.

All deadlines for submitting DSV-3 reports in 2021 and based on the results of the reporting period:

• 01/20/2021 - for October, November and December 2021;
• 04/20/2021 - for January, February and March 2021;
• 07/20/2021 - for April, May and June 2021;
• 10/20/2021 - for July, August and September 2021;
• 01/20/2022 - for October, November and December 2021

The deadline for paying additional insurance payments is until the 15th day of the month following the reporting month, that is, the same as for paying the main insurance payments.

Is it mandatory to issue certificates to employees upon dismissal?

DSV-3 contains information about all insured persons in the company, and also provides the amount of the transferred contributions. Since the funds are transferred by the head of the organization, he has to report not only to the Pension Fund, but also to the direct insured persons.

Upon dismissal, the director is obliged to hand over to the employee a large package of documents, which includes an extract from DSV-3. It is issued exclusively to specialists for whom the employer paid insurance contributions for a funded pension. The basic rules for transferring this document are given in the provisions of Federal Law No. 56.

The statement contains information about all transferred funds for the entire period of work in the company. The head of the company must issue this documentation to the employee on the last day of employment. For this purpose, you cannot require any statement from a specialist. If an employer does not provide a citizen with the required documents, he may be subject to disciplinary or administrative liability.

Source of formation of additional contributions to the Pension Fund

Legal relations are regulated by Federal Law No. 56 of April 30, 2008 on contributions to funded pensions. The increase in future pensions is made at the expense of employees (employees entrust their transfer to the employer by drawing up a corresponding application - DSV-1) or at the expense of the organization (if such an obligation is established in local regulations and in the employment contract). A funded pension is formed at the employer's expense only if contributions are made from the employee's funds. The administration is required to fill out a special form: decoding DSV-3 - Register of insured persons on whom additional contributions to the funded pension are listed and employer contributions are paid.

Transfers are made according to KBK:

• additional contributions at the expense of the employee - 392 1 0200 160;
• additional contributions at the expense of the organization - 392 1 0200 160.

Payment is made by the 15th.

Use free instructions from ConsultantPlus experts to correctly calculate and pay additional contributions.

DSV-3 - what is it, who submits it and where, deadlines for delivery in 2020

Every accountant or manager of an enterprise should know the list of mandatory reporting for the enterprise. However, the entrepreneur does not always know what DSV-3 is, who is required to submit this form and what the deadline is for submitting it in 2021. To avoid possible problems with regulatory and supervisory authorities, it is better to familiarize yourself with this information or simply refresh it in accordance with the rules and regulations for 2021.

Report on form DSV-3 - what is it?

Currently, there are two main pension systems in the Russian Federation - compulsory pension insurance, which is now all directed towards the formation of an insurance pension, as well as a funded pension insurance system, which, due to freezing, can only be used by employees on a voluntary basis as part of making additional contributions in excess of the norm. to the Pension Fund of the Russian Federation, non-state pension funds and other management organizations.

For each employee who actually makes part of the contributions to a funded pension, both on the initiative of the employee himself and on the initiative of the employer, it is necessary to submit appropriate reports to the Pension Fund in order to guarantee compliance with the rights of workers and their opportunity to use their pension funds, as well as to confirm them origin.

However, such reporting is not mandatory for all Russian employers without exception, but is applied only in certain situations. Therefore, you should familiarize yourself in advance with this reporting system and the basic principles of where to submit DSV-3 and how to fill out the form correctly.

Legal regulation of reporting in the DSV-3 form

The filing of reports by employers in the DSV-3 form is regulated by a number of regulatory documents and acts, in particular:

• Decree of the Government of the Pension Fund of the Russian Federation No. 482p dated 06/09/2016. This resolution approves the DSV-3 reporting form - a specific form that should be used by Russian employers.
• Federal Law No. 424 dated December 28, 2013. This federal law generally regulates the operation of the funded pension system on the territory of the Russian Federation, including in the context of possible voluntary insurance.
• Federal Law No. 56 dated April 30, 2008. This law expands the features of the legal regulation of additional funded pensions.
• Article 6.1 of the Tax Code of the Russian Federation, which addresses the application of deadlines for submitting reports and allows them to be postponed to the next working day if the deadline falls on a weekend or holiday.

Who is taking DSV-3 in 2021 and where to submit reports?

As can be understood from the essence of reporting in the DSV-3 form, it is not mandatory for Russian employers in the general case. If the enterprise does not have employees who transfer funds as additional voluntary financing of the funded part of the pension, then there is no need to submit this reporting.

It should be noted that the employer has the right, as an additional measure of motivation, to ensure the payment of contributions for additional pension insurance. In this case, submitting DSV-3 reports is also mandatory. It is necessary to submit this report even if among all employees only one will allocate funds for the formation of an additional funded pension.

Form DSV-3 relates to pension reporting, which means it is submitted, like form SZV-M and other similar reports, to the territorial office of the Pension Fund of the Russian Federation at the place of registration of the employer or the actual location of the employee’s workplace.

How to submit DSV-3 reports in 2021

To submit DSV-3 reports in 2021, you must use the appropriate form approved by the Pension Fund. You can obtain this form either directly from the regulatory documents or download it on the Pension Fund’s website, as well as read the recommendations and explanations for filling out reports.

How often do you need to take DSV-3? This report is submitted every quarter. The deadlines for the delivery of DSV-3 in 2021 are extremely flexible. Quarterly returns must be filed by the 20th day of the month following the quarter for which the form is filed. However, the period may be extended if the 20th falls on a weekend or holiday - until the next working day.

It must be remembered that electronic document management is now being actively introduced in the Russian Federation. Thus, DSV-3 must be submitted only in electronic form if the number of employees at the enterprise according to the average headcount for the year was 25 or more people. If this indicator is not achieved, submission of DSV-3 in paper form is allowed, but sending the report in the same way in electronic form using an enhanced electronic digital signature is not prohibited.

Directly regarding the information indicated in the form, there must be the employer’s identifying information, the last name, first name and patronymic of each employee for whom additional contributions are made, the employee’s INN and SNILS, details of the organization to which the contributions are transferred, as well as the direct amounts of the contributions paid.

DSV-3: procedure and features of filling out the new form

Many accountants are interested in how to correctly fill out DSV-3 for specific employees. There are the following filling rules:

1. The “header” must contain all the necessary details of the employer: company name, INN, KPP, bank details, company registration number in the Pension Fund of the Russian Federation.
2. The tabular part should include the following data: full names of employees, SNILS, information about the amounts of contributions that have already been transferred, including mandatory and additional payments.

The procedure for filling out the DSV-3 form is quite simple. To do this, you can use a special sample and software from PFR PU-5. The program can be downloaded from the official website of the Pension Fund of the Russian Federation or obtained upon a personal visit to the territorial office:

To submit data to the Pension Fund of Russia branch, it is necessary to prepare an XML file on electronic media in advance and draw up a register in 2 samples, which already has the company’s seal and the signature of the manager. Additionally, copies of payment documents must be provided:

If the prepared register has more than one sheet, then the documents will need to be stitched and numbered. After this, seal the ends of the thread that was used with a sheet of paper, and put a stamp on top. A signature indicating the number of laced and numbered sheets is required.

The form must be filled out without errors or inaccuracies, otherwise it will result in serious fines. It is extremely important, in addition to the data described above, to include in the report information about mandatory payments - 4 columns, and additional contributions - 5 columns.

The register must be filled out and submitted to the PFR office only by those policyholders who are responsible for transferring additional contributions and transfer funds according to the following BCC: