New RSV for the 1st quarter of 2021: instructions and sample

At the end of each quarter, employers submit a calculation of insurance premiums to the tax authority (KND 1151111). In 2021, you need to report using a new form, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] [email protected] dated October 15, 2020. Let's figure it out , what has changed and how you now need to fill out this document.

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Main innovations in the form of DAM

The updated form appeared for several reasons. The main one is the amendments made to the Tax Code.

Firstly, starting from 2021, the DAM includes data on the average number of employees. They are reflected on the title page. This is due to the fact that the self-report with this information has been cancelled.

Secondly, in 2021 a number of insurance premium rates were changed. For small and medium-sized businesses, the aggregate rate was reduced by half. For those areas that suffered the most from the coronavirus crisis, zero insurance premium rates were in effect in the first half of 2020.

In this regard, the tax service previously recommended indicating new payer tariff codes in the DAM form: 20 – for SMEs; 21 – for those that belong to the most affected industries; 22 – for electronics / radio electronics developers.

In addition, to reflect in section 3 of the KND form 1151111, new codes for insured persons were introduced, corresponding to payer tariff codes 20-22:

• MS. Serves to indicate the portion of the payment exceeding the minimum wage to an employee of a small or medium-sized enterprise;
• KV. Used to reflect payments from which insurance premiums were calculated at a zero rate;
• ECB. Used to reflect employer payments related to IT/electronics development.

The above changes must be taken into account when filling out the DAM for the 4th quarter of 2021.

Another innovation: from 14% to 7.6%, tariffs for calculating contributions for employee insurance for organizations in the field of high technology and electronics development were reduced. For this category of payers, the new DAM form contains a separate section - Appendix 5.1.

Deadline

The legislation provides for the submission of calculations once a year no later than the beginning of spring of the following reporting year. Submission is carried out to the territorial body of the Pension Fund of Russia in electronic or traditional paper form, for which you need to first print the corresponding form.

When writing, a ballpoint pen with black or blue ink is used, the letters are exclusively in printed format, so that the likelihood of errors when transferring data from paper to a computer is minimized. After filling out the form, it is endorsed by the head of the peasant farm and certified with a seal.

If the report is submitted electronically, an electronic digital signature certificate is used to confirm the authenticity of the specified data.

Filling out the RSV in 2021

So, the DAM for the 4th quarter of 2021 must be filled out using a new form. It contains several sheets, but only those with indicators are included in the calculation. Most organizations and individual entrepreneurs must fill out the following form sheets: Title, Section 1 with Appendix 1 (subsections 1.1 and 1.2) and Appendix 2, Section 3. If a zero calculation for insurance premiums is submitted (there was no activity), then only the title page and section are submitted 1.

First of all, fill out the title page. Next, you should reflect the information in the reverse order of sections: start with Section 3, then fill out the appendices, and lastly, Section 1.

Title page

Let's look at filling out the first sheet of the new DAM form, which is valid from 2021. Here you need to indicate:

• adjustment number – “001” (primary calculation);
• settlement period code - taken from Appendix No. 3 to the Procedure for filling out the DAM form for 2021, which is contained in Order No. MMV-7-11 / [email protected] (hereinafter referred to as the Procedure). In the calculation for the year, code “34” is indicated;
• calendar year – 2020;
• tax authority number;
• code for the place of submission of the form from Appendix No. 4 to the Procedure. For an organization – usually “214”, for an individual entrepreneur – “120”;
• name of the organization or full name of the entrepreneur;
• average number of employees. This is a new field that has been added to the form in 2021 in place of the headcount report. It must be filled out in the DAM for 2021 and further in all forms for the following periods;
• main OKVED;
• phone number;
• number of pages of the DAM report and copies of documents, if attached.

In the lower part on the left, the accuracy of the information is confirmed.

How to fill out RSV-2?

The procedure for filling out the calculation form for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Health Insurance Fund by the heads of peasant (farm) households (Appendix 2 to Resolution No. 347p dated September 17, 2015) .

General requirements

Filled out using computer technology or by hand in block letters using a ballpoint (fountain) pen in black or blue.

Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column.

All values ​​of monetary indicators are reflected in rubles and kopecks.

After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.

The title page, Section 1 and Section 2 are filled out by all heads of peasant (farm) households.

Section 3 “Amounts of recalculation of insurance premiums from the beginning of the billing period for the head and members of a peasant (farm) farm” is filled out and submitted by the heads of peasant (farm) farms who filled out line 120 of Section 1 of the Calculation.

At the top of each completed page of the Calculation, the registration number of the head of the peasant (farm) enterprise is indicated in accordance with the notice (notification) of the insured at the place of registration issued during registration (registration) with the territorial body of the Pension Fund of the Russian Federation.

At the end of each page of the Calculation, the signature of the head of the peasant (farm) enterprise or his representative and the date of signing of the Calculation are affixed.

Title page

In the “Clarification number” field:

• when submitting the primary Calculation, code 000 is indicated;
• when submitting a clarifying Calculation, a number is entered indicating which account Calculation, taking into account the changes made, is submitted by the policyholder to the territorial body of the Pension Fund of the Russian Federation (for example: 001, 002, 003, ... 010, etc.).

In the “Calendar year” field, the calendar year is entered, based on the results of which the Calculation (refined Calculation) is presented.

The field “Cessation of activity” is filled in if the activity of a peasant (farm) enterprise is terminated before the end of the billing period.

In the field “last name, first name, patronymic (if any) of the head of the peasant (farm) enterprise” the last name, first name, patronymic (if any) of the head of the peasant (farm) enterprise is filled in completely, without abbreviations, in accordance with the identity document.

In the “TIN” field, the identification number of the taxpayer - the head of the peasant (farm) enterprise (hereinafter - TIN) is entered, indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in the territory of the Russian Federation.

In the field “Code according to OKVED” the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK-029-2001 (NACE Rev. 1) (hereinafter referred to as OKVED) for the main type of economic activity of a peasant (farm) enterprise.

In the “Contact telephone number” field, indicate the telephone number of the head of the peasant (farm) enterprise (legal successor) or the representative of the head of the peasant (farm) enterprise with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs.

In the field “Number of members of the peasant (farm) enterprise” the number of members of the peasant (farm) enterprise in the billing period, including the head, is indicated.

Section 1

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

The value of column 4 of line 100 must be at least zero.

On line 110:

• the value of column 3 of line 110 should be equal to column 7 of line “Total” of Section 2;
• the value of column 6 of line 110 should be equal to column 8 of line “Total” of Section 2;
• Columns 4 and 5 in line 110 do not need to be filled out.

Line 120 “Amount of recalculation of insurance premiums for previous billing periods from the beginning of the billing period” reflects the amounts of insurance premiums additionally accrued (over-accrued) based on reports of desk audits, including those for which decisions to attract (refuse) came into force in the billing period in bringing) the payer of insurance premiums to responsibility for committing a violation of the legislation of the Russian Federation on insurance premiums.

In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous billing periods, as well as in the case of adjustment of data for calculating insurance premiums, which is not recognized as an error, in the specified line heads of peasant (farm) households reflect the amounts of recalculation of insurance premiums accrued in the billing period.

The values ​​of the columns of line 120 must be equal to the values ​​of the corresponding columns of the “Total” line of Section 3.

Section 2

Section 2 is filled out in separate lines for each member of the peasant (farm) household, including the head of the peasant (farm) household, for each period (within the calculation year) during which the individual was a member of the peasant (farm) household.

In column 2, in each line, the full last name, first name, patronymic (if any) of a member of the peasant (farm) enterprise, including the head of the peasant (farm) enterprise, are indicated in accordance with identity documents.

In column 3, each line indicates the SNILS number of each member of the peasant (farm) household, including the head of the peasant (farm) household, in accordance with the insurance certificate of compulsory pension insurance.

In column 4, each line indicates the year of birth of each member of the peasant (farm) household, including the head of the peasant (farm) household.

Column 5 indicates the date of entry (in the billing period) into members of the peasant (farm) enterprise in accordance with the application.

Column 6 indicates the date of withdrawal (in the billing period) from the peasant (farm) enterprise in accordance with the application.

If a member of a peasant (farm) household was a member of the peasant (farm) household during the entire billing period, then the start and end dates of the billing period for which the Calculation is being submitted are entered in columns 5 and 6, respectively.

Columns 7 and 8 are filled out on the basis of the calculation of insurance premiums independently made in accordance with Part 2 of Article 14 of the Federal Law of July 24, 2009 N 212-FZ by the head of the peasant (farm) farm.

The “Total” line in columns 7 and 8 reflects the sum of all lines of the corresponding columns of Section 2 of the Calculation and corresponds to the amount of insurance premiums accrued by the head of the peasant (farm) enterprise in favor of the members of the peasant (farm) enterprise, including the head of the peasant (farm) enterprise, for billing period.

Section 3

Section 3 must be completed for each insured person. Subsection 3.1 indicates personal data: TIN, SNILS, last name, first name and patronymic, date of birth, country of citizenship code (RF - 643), gender, document code (Appendix No. 6 to the Procedure), its series and number.

Column 010 is not filled in - code “1” is entered in it only when information is corrected or canceled.

Subsection 3.2.1 should indicate the amounts paid to this person for the last three months of the period. The following data is entered in the columns:

• 130 – category code of the insured (Appendix No. 7 to the Procedure). Here new MS, HF and EKB codes appeared, which were mentioned above;
• 140 – amount of remuneration paid;
• 150 – amount subject to pension contributions;
• 160 – amounts under civil contracts (included in line 150);
• 170 – calculated amount of OPF contributions. It is calculated as the contribution base (column 150) multiplied by the tariff.

If the policyholder is a SME and pays the employee a salary above the minimum wage (12,130 rubles), two subsections 3.2.1 should be completed:

• first in relation to payments within the minimum wage. The code “NR” is indicated, the amount is 12130 and the amount of contributions is 2668.6;
• then in relation to payments exceeding the minimum wage. For example, if an employee’s salary is 55,000 rubles, then you should indicate: code “MS”, payment amount - 42870 and the amount of pension contributions at the 10% rate - 4287.

If the payment does not exceed the minimum wage, then subsection 3.2.1 is filled out as when calculating contributions at the basic tariff in the singular.

Subsection 3.2.2 is completed only by those employers who pay pension contributions at the additional rate.

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Annex 1

The application is intended for calculating pension contributions and contributions to compulsory medical insurance.

Column 001 is intended to indicate the tariff code - it must be taken from Appendix No. 5 to the Procedure. SMEs with payments above the minimum wage fill out this application 2 times: with code “01” for the part of the payment within 12,130 rubles and with code “20” for the part exceeding this amount.

In subsection 1.1, you must indicate the number of insured persons, including those from whose payments contributions are calculated. The following indicates the amount of payments from the beginning of the billing period and for each of the last three months.

✐ Example ▼

For example, the company has 1 employee (director) with a salary of 55,000 rubles per month, there were no other payments. The total amount since the beginning of the billing period (2020) is 660,000 rubles. At the same time, at the basic tariff of 22% payments are subject to contributions:

• entire salary for January-March – 55,000 * 3 = 165,000 rubles;
• Salary within the minimum wage for April-December – 12130 * 9 = 109170 rubles.

Payments for April-December above the minimum wage are taxed at a reduced rate of 10%:

(55000 – 12130) * 9 = 385830 rubles.

Further in this subsection, in the same order (total from the beginning of the year and for the last 3 months) are reflected:

• amounts not subject to contribution;
• amounts to be deducted;
• calculated base (including those exceeding the limit value);
• the amount of contributions (including separately from the base within the limit and above it).

In subsection 1.2 of Appendix 1, medical contributions are calculated in a similar way. The difference is in the size of the tariff, and also in the fact that in this subsection there are no fields relating to amounts exceeding the maximum base value, since it is not established for medical contributions.

Appendix 2

Appendix 2 to Section 1 calculates contributions for illness and maternity. It is filled out similarly to Appendix 1 with a slight difference. Column 002 indicates the payment attribute depending on which scheme is used. These can be direct payments or an offset system.

In addition, the second page of Appendix 2 indicates the costs of paying insurance coverage and the amounts reimbursed from the Social Insurance Fund (under the credit system).

We fill out Appendix No. 2 to Section 1

In this application, contributions for VNiM are calculated. Contributions for injuries are not reflected in it, since they are included in the calculation of 4-FSS.

Procedure for filling out Appendix No. 2 to Section 1

Section 1

Section 1 is final. In field 001, code “1” is entered if payments were made to individuals in the last 3 months. If there were none, code “2” is set. In line 010 OKTMO is written.

Next, in the lines of the section for each type of contribution you need to indicate:

• KBK;
• the amount of contributions for the reporting period;
• monthly contribution amounts.

This completes filling out the RSV form for 2021. Please note that the new section 5.1, intended for the IT sector, must be completed starting in 2021 when reporting for the 1st quarter. Those who send the DAM electronically should remember that the format for its presentation has also been changed.

The deadline for submitting calculations remains the same - no later than the 30th day of the month following the end of the quarter. You must submit the DAM for 2021 by February 1: the deadline is being moved, since January 30 is a Saturday.

Calculation of RSV-2 Pension Fund: who hands over?

The obligation to submit the RSV-2 form is assigned to the heads of peasant farms, who are recognized by mutual agreement of all other members of the peasant farm, and if the farm was created by one person, then he is automatically its head. The head of a peasant farm is obliged to keep records and reports of the farm (Articles 16, 17 of Law No. 74-FZ of June 11, 2003). Heads of peasant farms pay contributions to the Pension Fund and the Compulsory Medical Insurance Fund for themselves and for members of the farm, and contributions are paid in a fixed amount, in accordance with clause 2 of Art. 14 of the law of July 24, 2009 No. 212-FZ.

The calculation of insurance premiums of the RSV-2 Pension Fund for peasant farms is significantly different from the calculation of the RSV-1: it is smaller in volume and easier to fill out. The calculation includes, in addition to the title page, 3 sections. Detailed instructions for entering indicators into the calculation are contained in the Procedure for filling out the RSV-2 form of the Pension Fund of the Russian Federation (approved on September 17, 2015 by Resolution of the Pension Fund of the Russian Federation No. 347p).

Calculation of insurance premiums for the 2nd quarter of 2021: sample filling

The title page is similar to the declaration, so you need to fill out standard codes here. In the header of the sheet, write down the TIN and KPP of the organization and the “Adjustment number”. As usual, enter the value “0—” here if you are submitting the initial form, and for clarifications “1—”, “2—”, etc.

Next, you need to write down “Calculation period” - code 31, since this is a calculation of insurance premiums for the 2nd quarter of 2021. In the “Calendar year” field - 2021. Also reflect the inspection codes, places and deadlines for submitting reports. If at the place of registration of the company, then code 214 (Appendix 4 to the Procedure, approved by order No. ММВ-7-11 / [email protected] ).

Then reflect the name of your company or division. For example, Limited Liability Company "Romashka". Take the OKVED code strictly according to the OK 029-2014 classifier (approved by order of Rosstandart dated January 31, 2014 No. 14-st).

Also indicate a phone number for feedback on the sheet. Moreover, you can register any number, both the company’s landline phone number and the mobile number of the chief accountant. There is no need to leave empty fields; if the tax authorities have any questions, they will be able to quickly contact you.

Below reflect the number of pages of the form and the number of sheets of the application. Fill out these fields last, when the form is already filled out, then you will definitely not be mistaken about how many pages and sheets to write down.

At the bottom of the sheet on the left side, write down the details of who prepared the calculation. In a separate cell, reflect the code, if the reporting was filled out by the organization - 1, representative - 2. Next, enter your full name. completely and sign.

Sample of filling out the calculation of insurance premiums for the 2nd quarter of 2020: cover page

In Section 1 of the DAM for the 2nd quarter of 2021, it is necessary to show summary data on the amount of insurance premiums payable to the budget. Enter OKTMO codes in field 010. If you don’t know the indicator, then it can be determined on the Federal Tax Service website - nalog.ru in the “Electronic Services” tab> “Find out OKTMO” (Moscow, Basmanny municipal district - 45375000).

Then write down the amount to be paid, they are divided by type: pension, medical, social and additional insurance. The main thing is not to make a mistake, the KBK is different. In particular, for medical contributions (line 040) – 182 1 0213 160, and social (line 100) – 182 1 0210 160.

In section 1, line 060 can be filled out several times, so if necessary, fill out several sheets. But enter data only in additional fields.

Indicators for social contributions must be entered differently. The whole point is that they need to be shown minus benefits. And since benefits in some cases may be higher than contributions, there are two separate blocks in the form. Calculate the difference between accrued and issued benefits for the entire quarter and for each month - April, May, June. Reflect a positive result in lines 110–113, and if negative – 120–123.

Lines 110 and 120, 111 and 121, 112 and 122, 113 and 123 cannot be filled in simultaneously (clause 5.21 of the Procedure, approved by order No. ММВ-7-11/ [email protected] ).

Calculation of contributions based on the results of the 2nd quarter of 2021: filling out section 1

Section 3 must be completed for each person who is insured in the compulsory pension insurance system. It doesn’t matter whether there were accruals for the reporting period or not

Calculation of insurance premiums for the 2nd quarter of 2021: new form

You must report insurance premiums to the inspectorate using a new form, which the Federal Tax Service approved by order dated September 18, 2019 No. ММВ-7-11/470.
You can download the new report form for the 2nd quarter of 2021 for free using the link below. Calculation form for insurance premiums for the 2nd quarter[/td]

The new form is 3 pages smaller - it has 21 sheets instead of 24. In particular, the sheet about the information of “physicists” who are not entrepreneurs was excluded from the form. The surviving pages have undergone changes.

Title page.

For cases when it is necessary to clarify the calculation for closed divisions, a separate field has been added. If this is your situation, indicate code 9, submit the calculation to the inspection of the parent company.

Section 1.

A field has appeared for the payer type code, put there: 1 - if in the last three months they gave out rewards to “physicists”; 2 - did not pay anything.

In subsections 1.1, 1.2, 1.3, 1.3.1, 1.3.2, the lines for the total amounts payable for the billing (reporting) period were removed. Now you indicate separately information for each of the last three months, the amount for three months and the indicator since the beginning of the year. There are also fewer appendices to section 1 - nine instead of ten, some of them have been renamed.

Section 3.

For the most part, the changes in this section are technical: the “Billing period” and “Calendar year” fields have been eliminated, and the “Adjustment number” field has been renamed to “Indicator of cancellation of information about the insured person.” Enter code 1 in it if you cancel information about “physics” or correct the data in lines 020–060. Passport details will need to be shown in lines 100–110.

Composition of the calculation of insurance premiums for the 2nd quarter of 2021

The calculation form consists of a title page and three sections. But you do not need to fill out the entire form, but only in sections, depending on who submits the reports and what payments the employees received. The table will help you figure out who should take which section.

If a company is confused about how to prepare a report, benchmark ratios can be used. The Federal Tax Service published them in letter dated December 29, 2017 No. GD-4-11/ [email protected] Also keep in mind that if there are no indicators of quantity or amount, then write zero - “0” in the fields. In other cases, put dashes “-”. You don’t have to bet anything if you fill out the calculation of insurance premiums on a computer.

There should be no negative values ​​in the calculation. The amount in the personal account of the insured person cannot be less than zero. Inspectors will not accept a report with negative values ​​(letters from the Federal Tax Service dated 08/23/2017 No. BS-4-11/16751 and dated 08/24/2017 No. BS-4-11/16793).

In addition, do not forget that even if the company has one founder-director, or the organization has suspended operations or there are no payments during the entire quarter, then you must submit a zero calculation for insurance premiums for the 2nd quarter of 2021 (letter of the Federal Tax Service of Russia dated 12.04. 17 No. BS-4-11/ [email protected] ). Include in it the title page, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1, Section 3 with data on the head of the organization.

The position of officials is that if the organization has at least a director, then the DAM for the 2nd quarter of 2021 must be reported as zero. Therefore, in section 3, indicate the data in subsection 3.1 with personal data. Remember that the tax program will not allow a zero calculation with empty fields in Section 3.

General points

RSV-2 is sent to the Pension Fund as a settlement document for accrued and paid pension contributions and payments for compulsory health insurance.

This report belongs to the list of mandatory reporting and failure to submit it leads to the application of penalties.

For late submission of the report, a fine of five percent of the amount of contributions accrued for the last three months of the billing period is assessed.

Moreover, every month of delay is taken into account, including incomplete ones. The minimum fine is one thousand rubles. The maximum amount of the fine corresponds to thirty percent of the specified amount of contributions.

Thus, the applied penalties comply with the general standards for holding accountable for failure to submit reports by contribution payers.

What it is

RSV-2 is a calculated form of reporting on accrued and paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, submitted by the heads of peasant farms.

That is, this report contains information regarding the calculation and transfer of contributions. Farms and peasant households are required to hand over it.

There are some features of the RSV-2 form regarding late submission. In particular, contribution payers required to report under RSV-2 are self-employed persons.

They pay contributions no later than the end of the current year. There are no monthly contribution requirements for them.

Therefore, it is not entirely clear how to calculate five percent of the amount of payments for three months. There are cases in which the Pension Fund calculated the fine based on the annual amount of contributions.

It was possible to prove the incorrectness of the calculation in court about the need to calculate a fine from a three-month period, but legal proceedings require time and certain efforts.

Who submits the report

Only farm managers are required to submit RSV-2. It is necessary to submit a completed document even if there was no activity at all or there was no income for the reporting period.

Previously, the legislation required that RSV-2 be filed by persons who do not make payments and rewards. Blank form is available.

This concerned individual entrepreneurs who did not have hired employees, that is, paying contributions to the Pension Fund only for themselves.

Nowadays, reporting for entrepreneurs has been greatly simplified, and the list of required documents has been reduced. Now individual entrepreneurs do not take the RSV-2 test.

The responsibility for filing RSV-2 rests with the head of the peasant farm. One of the members of the farm is considered to be such with the obligatory consent of other participants.

When a farm is created by a single person, then it is he who is recognized as the head.

Regulatory regulation

The RSV-2 report, valid in 2021, was ratified by Resolution of the Board of the Pension Fund of the Russian Federation No. 347p dated September 17, 2015.

This form came into force on October 24, 2015. From that moment on, the previously used RSV-2 became invalid.

According to Part 1 of Article 10, Part 5 of Article 16 of Federal Law No. 212, reporting in form RSV-2 must be submitted before March 1 of the year following the annual billing period.

The deadline for submitting the report is the last working day of February. Simultaneously with the RSV-2 form, the Pension Fund Board approved the procedure for filling out the report.

Clause 2 of this Resolution states that the approved Procedure has been used since 2015.

Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10.10.2016 established a new DAM form, the procedure for its execution and the format for submitting the report in electronic form. The Order came into force on January 1, 2017.