Will a new green card be issued at this time?
From April 1, green cards were officially abolished at the Government level. Instead, another form with approval and registration should have appeared, but it was not possible to complete the process immediately. Starting from September 29, registration with the Pension Fund of Russia is confirmed using another document. Instead of green cards, they now issue a regular paper form.
In practice, the issuance of green cards continued after the official cancellation, until August. According to the law, no violations were identified; the department had several months to change the situation.
But then separate forms of notifications appeared, paper or electronic. Now these are ordinary white forms that do not have any additional symbols or design elements. The first difference between the new forms and the old cards is the absence of quantitative restrictions.
For example, one is presented to employers, the second to social security authorities, and the third to apply for loans.
When is it necessary to submit an updated calculation?
The payer is obliged to make the necessary changes and submit an updated calculation to the tax authority in the manner prescribed by Art. 81 of the Tax Code of the Russian Federation, if the following facts are discovered in the calculation submitted by him (clause 1.2 of the Procedure for filling out the calculation of insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / [email protected] , hereinafter referred to as the Procedure):
- non-reflection or incomplete reflection of information;
- errors that lead to an underestimation of the amount of insurance premiums payable;
- as well as recalculation of the base for the previous period towards a decrease, such explanations are given by the Federal Tax Service in a letter dated 08/24/2017 No. BS-4-11/ [email protected]
If the base for calculating insurance premiums for previous reporting periods is adjusted, the payer submits an updated calculation for this period. The calculation for the current reporting period does not reflect the amount of recalculation made for the previous period. When filling out calculation line indicators, negative values are not provided (section II “General requirements for the procedure for filling out the Calculation” of the Procedure).
Beginning with 9-month reporting, files containing negative amounts will be considered inconsistent with the format. Such changes were made by the Federal Tax Service to the xml file schema. And those who submitted calculations for the first half of the year with negative amounts will have to submit an updated calculation for the first quarter (the tax authorities are sending out the relevant requirements).
Let’s say that in July they recalculated vacation pay for June to an employee who quit. The result was a negative basis and assessed contributions. It is necessary to submit to the Federal Tax Service an updated calculation for the six months with reduced amounts, and in the calculation for 9 months, take this into account in the columns “Total from the beginning of the billing period.”
Changes to the Labor Code of the Russian Federation, personal income tax and wages. Watch the reports of representatives of regulatory authorities at Kontur.Conference-2018
How to get a new document
The full form of the name of the new document is “Notice of registration in the individual accounting system.” Another form is designated as ADI-Reg.
The form confirms registration in the system and the availability of the corresponding individual number. The form contains the same information that was previously present on the green cards.
There are several ways to receive notifications:
- Personal visit to Pension Fund offices, with an application and a civil ID.
- At the MFC, if appropriate services are available.
- On the PFR website.
Requesting a notification through the official website is the simplest solution of all. There is no limit to the number of requests and forms; there is no need to waste time visiting institutions.
Actions are performed according to the following algorithm:
- Login to your Personal Account through the Pension Fund website. Authorization involves using an account from the State Services portal.
- Go to the “Individual personal account” section. Next, you need the part with “issuance of a duplicate insurance certificate.” There is a high probability that the service itself will soon change its name to a more modern version.
- If desired, you can specify the email to which the forms will be sent. In the settings of your personal account, information of this nature can be entered in advance.
- Next, they send a request for a notification form. At first, only the viewing mode will be available, then the printout will open.
The rules write about the mandatory presence of an electronic signature, but no one is involved in certification yet. Some of the ideas are still being adjusted and implemented.
Corrective calculation for insurance premiums error in SNILS
But only with the right indicators.
And if the total amount of calculated contributions has also changed, the indicators in section 1 of the calculation must be corrected. The Federal Tax Service has instructed lower-level inspectorates to send out these instructions to companies via telecommunication channels. Completing Section 3 of the calculation of insurance premiums. Section 3 of the calculation of insurance premiums contains personal data about each employee, his income and contributions. As part of the calculation of contributions, companies must submit Section 3
“Personalized information about insured persons”
.
And even in the case when the report is zero.
- 5.1% for health insurance
- 2.9% social insurance
- We pay 22% for pension insurance
Attention: Companies using a simplified taxation system with preferential core activities have the right to apply reduced rates for contributions in 2021. For example, in food production.
What questions may arise
If green plastic is already available, then you don’t have to take any action. The cards have not yet lost their power; they operate as before. You can’t get plastic, but you don’t have to throw them away right away.
If lost, new green cards will no longer be issued. Previously, you would have had to go to the Pension Fund and write a notice of loss and replacement. Now there is no need for such actions. There is a number that is assigned to everyone once in their life, forever. If papers are lost, nothing changes in this data. It is enough to request notification using a new form if the need still arises.
When the last name has changed, the pension fund is told about the new situation. The issue is resolved personally or by contacting the employer. New plastic is not issued; information is corrected in the Personal Account. When you request a registration notification, it comes with a new last name.
The production time for new certificates may vary depending on the region in which the citizen is located. If there are errors with personal data, the standard period of time should not exceed 5 days. But usually everything is handed out right away, after minor adjustments are made depending on the request.
The initial appeal or application requires the presence of the originals of all documents. This usually applies to the application and civil ID. Foreign citizens will need a temporary residence permit.
You can contact any institution at your actual place of residence. That is, permanent and official registration at the address is not required for this. All that remains is to submit the documents and wait until the review is completed. If necessary, any employee will provide advice orally and in writing.
SNILS not found (RSV not accepted)
Section 3 of the calculation of insurance premiums contains personalized information for employees, including their SNILS.
Is it legal if, if this number is incorrectly indicated, the tax office refuses to accept the DAM? Let's look at this issue in more detail. Previously, when submitting the DAM, if the identification of the insured person was unsuccessful, then the calculation was considered submitted, and under Section 3 it was necessary to submit clarifying information. At the moment, if identification is impossible, then the tax office does not accept the DAM, including if it is impossible to recognize an individual due to an incorrect SNILS.
In connection with the transfer of the functions of administering insurance premiums to the tax inspectorate, it received a base from the Pension Fund for insured persons. At the same time, it was revealed that the information was transmitted with errors, including regarding SNILS numbers. Subsequently, policyholders encountered a problem when the DAM was not accepted by the tax office with an error indicating “SNILS not found.”
At the moment, this information has been corrected, and such inaccuracies are occurring less and less, although they also occur due to errors by the company's accountants themselves. If they enter incorrect personalized information, then when checking the DAM, an error of this kind will be displayed.
Solution
The error “SNILS not found” indicates that it is for this number that the information between the tax office and the company does not match, and it is necessary to look for the reason precisely in this. In this case, you need to compare the full name and SNILS number for a specific employee with a paper document in order to identify the nature of the error - the organization’s accountant or the Pension Fund of the Russian Federation and the Federal Tax Service are to blame.
In addition, the error can also be identified using SZV-M reports submitted to the Pension Fund, since SNILS must also be indicated in them.
Accordingly, if reporting to the Pension Fund was submitted without problems, then the error in the incorrect SNILS number is due to unreliable information from the tax office, and then the company cannot submit the DAM through no fault of its own.
If, with this option, the INFS applies penalties to the company on the basis of clause 3 of Art. 76 of the Tax Code of the Russian Federation, then this action will be considered unlawful.
- fill out an application in free form (signed by the director) indicating that the DAM cannot be sent due to a technical error that occurred during the automatic transfer of information from the Pension Fund to the Federal Tax Service. The application must indicate the full names of employees for whom SNILS was not found, their passport details and available SNILS numbers;
- provide copies of passports and SNILS as attachments to the application;
- in the application, indicate the reason why it is impossible to submit the DAM (discrepancy between information on personal information and the data of the Federal Tax Service);
- supplement the document with a request not to collect a fine or block the account, since the error in the DAM is not related to the company’s fault.
The same application can be submitted to the Pension Fund to make sure that the company’s information matches the data of the Pension Fund.
In the event that an organization has discovered an error according to SNILS in the calculation and, based on the documents, has discovered that this is the accountant’s fault, it must transfer the corrected DAM as quickly as possible. Moreover, if an error is discovered before the deadline for submitting the calculation, it can be submitted as an initial document, and if later, as an adjustment document.
The Federal Tax Service sends a notification to the policyholder about the need to retake the DAM within 10 days after filing the DAM (on paper) or the next day after receiving the DAM (electronically). The organization is obliged to respond to the notification in the first case within 10 days, and in the second case - within 5 days.
In accordance with clause 28 of the Order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n, the calculation of insurance premiums may not be accepted for the following reasons:
- presentation of RSV in an unspecified format;
- absence of the signature of a manager or other representative in the calculation;
- absence of an electronic signature when transmitting an electronic payment or discrepancy between the information about the owner of the electronic signature and the data of the manager (individual entrepreneur);
- lack of standard details in the DAM, for example, the name of the business entity, full name of the entrepreneur, INN, name of the Federal Tax Service, etc.
Among the indicated grounds, there is no one that relates to the incorrectly specified SNILS, and therefore the Federal Tax Service does not have the right to refuse to accept the DAM on this basis. If such a situation does occur, you can contact the Federal Tax Service directly or the judicial authorities to appeal the actions of the tax inspectorate.
