Calculation of insurance premiums to the Pension Fund from the first half of 2015

The Pension Fund of the Russian Federation, in information published on the website https://www.pfrf.ru as of April 6, 2015, indicated that as early as April 1, the Pension Fund of the Russian Federation began accepting a unified reporting form from employers for the first quarter of 2015. Reception territorial bodies of the Pension Fund carry out reporting according to the forms and formats of 2014, taking into account some features relating to the calculation of insurance premiums in 2015 by certain categories of persons. As part of this material, we will consider the procedure for generating and submitting reports to the Pension Fund of the Russian Federation for the first quarter of 2015, taking into account the requirements imposed by the norms of current legislation and the Pension Fund of the Russian Federation.

From January 1, 2015, unified reporting must be submitted to the territorial bodies of the Pension Fund quarterly no later than the 15th day of the second calendar month in paper form, and in the form of an electronic document - no later than the 20th day of the second calendar month following the reporting period (quarter, half-year , nine months and a calendar year). If the last day of the period falls on a weekend or non-working holiday, the end of the period is considered to be the next working day following it.

If the number of employees exceeds 25 people, reporting must be submitted electronically with an electronic signature.

The last dates for submitting reports in paper form in 2015 are May 15, August 17, November 16, and when submitting reports electronically - May 20, August 20, November 20. In relation to insurance premium payers who violate reporting deadlines, the law provides for the application of penalties.

What reports must be submitted to the Pension Fund?

Organizations and entrepreneurs, as well as other persons who make payments to employees, must calculate and pay insurance contributions to extra-budgetary funds of the Russian Federation: to the Pension Fund of the Russian Federation and the Social Insurance Fund.

More information about insurance premium payers is discussed in our material.

In addition to these persons, payers of insurance premiums can be individual entrepreneurs, notaries and lawyers who do not make payments in favor of individuals. In this case, contributions are calculated from payments due to the individual entrepreneurs themselves, notaries and lawyers (Article 5 and Article 16 of the Law “On Insurance Contributions” dated April 24, 2009 No. 212-FZ).

Let's consider which existing forms can be used to report to the Pension Fund. Currently, depending on the type of activity of the policyholder, the following reports can be sent to the Pension Fund:

• Form RSV-1. The Pension Fund of the Russian Federation requires its submission from all payers to verify the calculation of accrued amounts of insurance premiums for compulsory pension (hereinafter referred to as compulsory pension insurance) and health insurance (hereinafter referred to as compulsory medical insurance).
• RV-3 is a relatively new form of document, since the first period for its provision is 9 months of 2015. It is used only by certain groups of policyholders, namely those employers who employ flight crews or are involved in the coal industry. This document contains information about additional contributions that are payable to employees in these areas.
• SZV-M will be applied from April 2021 as a new form, which is a monthly report containing identification data about all employees of the employer.

For more information about the information that should be entered in this form, read the material “From April 1, 2021, an additional monthly report will be introduced to the Pension Fund of Russia.” In the above article you can also find what liability is provided for failure to submit this document.

In addition to these forms, policyholders send other documents to the Pension Fund, including:

• ADF-1 - submitted to the Pension Fund for new employees who do not have SNILS;
• ADF-2 - submitted to the fund if there have been changes to the employee’s details.
• ADF-3 is also an important form of informing the Pension Fund.

And what is reflected in this document can be read in the material “How to keep personalized records in 2014–2015?”

In what form should reports be submitted: paper or electronic?

In what form the report should be submitted depends on the number of individuals in whose favor the company made payments in the previous reporting (calculation) period.

Different approaches to determining the population limit

In the single form RSV-1, the Pension Fund of the Russian Federation reflects two types of information, so accountants have to use two federal laws:

• dated July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ);
• dated 01.04.96 No. 27-FZ (hereinafter referred to as Law No. 27-FZ).

However, they specify differently the condition under which a company is required to submit reports electronically (Table 1 below).

Table 1 Who is required to submit reports electronically

* The billing period is a calendar year (Part 1, Article 10 of Law No. 212-FZ).

** Reporting period - I quarter, half year, 9 months and calendar year (Part 2 of Article 10 of Law No. 212-FZ).

Safe solution

Due to the fact that companies submit a single reporting form to the Pension Fund, it is safer to follow the recommendations of Article 8 of Law No. 27-FZ.

Article 8 of Law No. 27-FZ states that in the number of employees, performers under civil contracts, for whose remuneration insurance premiums were calculated, must also be taken into account.

That is, if a company employed 25 people in 2014, it must submit a report electronically . Otherwise, she faces a fine of 200 rubles. (Part 2 of Article 46 of Law No. 212-FZ).

If the number of employees in 2014, including performers under civil contracts, is less than 25 people , the company can choose in what form to submit the report - paper or electronic.

Signature in the electronic report RSV-1 Pension Fund

The report must be signed by an authorized person with an enhanced qualified electronic signature. Authorities are verified by a unified identification and authentication system (clause 10, part 3, article 29 of Law No. 212-FZ).

What does the RSV-1 form look like in 2015 and where?

Form RSV-1 includes 6 sections:

• Section I reflects summary information on calculated and paid contributions for compulsory health insurance and compulsory medical insurance.
• Section II contains the calculation of contributions itself.
• Section III is completed by policyholders who apply a reduced rate.
• Section IV must be completed if understatement or overstatement of insurance premiums is detected.
• Section V contains data on payments made to students.
• Section VI of the RSV-1 contains personalized information about each employee.

It should be noted that this type of RSV-1 has been in effect since mid-2015.

Read about the document that approved the amended form, as well as the period from which it can be submitted to the Pension Fund of the Russian Federation, in the article “The updated RSV-1 is already in law!”

The RSV-1 template can be found on the Pension Fund website, as well as in legal reference databases.

How to fill out RSV-1 for 9 months of 2015 and when should it be submitted to the Pension Fund?

the RSV-1 form for 9 months of 2015 is established by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p.

The following are required to be filled out: title page, sections I, II, VI of RSV-1 .

1. On the title page you must indicate:

• The number and type of correction, for the initial submission - number “000”, for subsequent submissions, respectively, “001”, “002”, “003”, etc. The type changes from 1 to 3, for example, if the correction is related to clarification of the listed amounts of insurance premiums are indicated “1”, clarification of accrued contributions for compulsory health insurance – “2”, for compulsory medical insurance – “3”.
• Reporting period – “9”, calendar year – 2015.
• A dash is entered in the “Cessation of activity” field if the activity is ongoing. Otherwise, you must enter “L”.
• “Number of insured” is taken from section VI of the RSV-1 .

1. Next, fill out section II, when entering data into which you need to pay attention to the following points:

• All employers are required to fill out subsection 2.1, which indicates the tariff code and the amount of calculated contributions for compulsory health insurance and compulsory medical insurance, and it is necessary to indicate the values ​​for both 9 months of 2015 and for July, August, September (III quarter of 2015). If the payer's tariff code had different meanings, it is necessary to reflect information about each on a separate sheet of subsection 2.1.
• If the payer has employees who work in hazardous working conditions or in difficult industries, it is necessary to fill out subsections 2.2. and 2.3. If the policyholder carried out a special assessment - 2.4.

1. Section I reflects the summary values ​​of the completed sections. In this case, it is important to reflect in line 100 of the section the indicator of line 150 of RSV-1 for 2014.
2. In Section VI, it is necessary to show all employees (their full name and SNILS) who received payments in the period from January to September 2015, reflecting in detail for each the amount of payments, accrued contributions, possible adjustments, as well as other additional information.

When other sections need to be completed:

• Section III of RSV-1 is filled out by categories of payers who apply reduced tariffs. For example, subsection 3.3 is filled out by organizations or individual entrepreneurs engaged in activities in the field of information technology, and subsection 3.5 is filled out by simplifiers with a preferential type of activity.
• Section IV should be completed when errors are found:
• Pension Fund bodies conducting desk or on-site inspections; as a result of which the Pension Fund made additional assessments of the amount of insurance contributions;
• by the policyholder himself, representing RSV-1 .
• Section V of the RSV-1 is filled out only by those employers who make non-taxable payments to students working in student teams. But the following conditions must be met:
• Full-time education;
• the educational institution provides higher or secondary vocational education;
• the student team is mentioned in the register of federal or regional significance;
• There is a contract between the employer and the student - a labor contract or civil contract.

After all the data has been entered into the RSV-1 , we recommend checking the report using specialized software tools presented on the Pension Fund website.

How to do this is described in detail in our material “The Pension Fund has updated the program for checking statements.”

RSV-1 form can be sent to the Pension Fund in 2 ways:

• Electronic.

You can learn about changes since 2015 in this type of report submission from the material “Some policyholders have a chance to avoid a fine for failure to comply with the electronic method of submitting reports to funds”.

Read our publication about what is important to pay attention to when sending via TKS.

• On paper: hand in in person to the Pension Fund or by mail.

For information about which postal services you can use, read the article “Paper reporting to the Pension Fund can be sent by mail. And not only by Russian Post" .

Our material “The Ministry of Labor told when you need to switch to electronic reporting” will help you decide on the option to send RSV-1.

The deadlines for submitting the RSV-1 form are indicated here.

However, we note that the date of submission of RSV-1 depends on the format of the report.

Let's consider the deadlines for submitting RSV-1:

Payment of insurance premiums is made on a monthly basis until the 15th day of each subsequent month for the previous one.

How to take into account changes in certain types of payments when filling out the RSV-1 Pension Fund for the first quarter of 2015

Since 2015, not only the list of taxable and non-taxable payments has changed, but also the procedure for calculating insurance premiums. This should be kept in mind when forming the taxable base indicator.

Severance pay upon dismissal

Since 2015, severance pay upon dismissal in an amount not exceeding three times the average monthly salary is not subject to insurance contributions (subclause “e”, paragraph 2, part 1, article 9 of Law No. 212-FZ).

Also, severance pay upon dismissal is not subject to contributions in an amount not exceeding six times the average monthly salary:

• employees of companies located in the Far North and equivalent areas;
• managers, deputy managers and chief accountants.

For the purposes of calculating insurance contributions to the Pension Fund for an amount exceeding the established limit, the reason for dismissal does not matter.

Payments to temporarily staying foreigners

Contributions to compulsory pension insurance . Since 2015, companies have been charging insurance premiums to compulsory insurance for payments to temporarily staying in the Russian Federation who have concluded:

• employment contract;
• civil contract, the subject of which is the performance of work and provision of services;
• other types of civil contracts listed in paragraph 1 of Article 7 of Federal Law No. 167-FZ of December 15, 2001 (hereinafter referred to as Law No. 167-FZ).

Temporarily staying foreign citizens are insured persons from the date of conclusion of such contracts. The period for which the contract was concluded has no significance since 2015 (Clause 1, Article 7 of Law No. 167-FZ).

Contributions for payments to employees who are temporarily staying foreigners are calculated at the rate established for citizens of the Russian Federation to finance an insurance pension, regardless of the year of birth of the foreigner (Clause 2, Article 22.1 of Law No. 167-FZ).

In 2015, from payments to 711,000 rubles. contributions must be calculated at a rate of 22%, and for payments over 711,000 rubles. - at a tariff of 10% (clause 2 of article 33.1 of Law No. 167-FZ).

Contributions for compulsory health insurance . Payments in favor of temporarily staying foreigners are not subject to compulsory medical insurance contributions, since they are not insured persons (Article 10 of the Federal Law of November 29, 2010 No. 326-FZ, clause 15 of Part 1 of Article 9 of Law No. 212-FZ).

An exception to these rules are foreign workers temporarily staying in the territory of the Russian Federation, who are (Table 3 below):

• citizens of the republics of Belarus, Kazakhstan and Armenia (clause 3 of article 98 of the Treaty on the Eurasian Economic Union of May 29, 2014);
• refugees who have the right to medical care in accordance with subparagraph 7 of paragraph 1 of Article 6 and subparagraph 7 of paragraph 1 of Article 8 of the Federal Law of February 19, 1993 No. 4528-1 “On Refugees”.

Table 3 General rates of contributions charged for payments to employees - temporarily staying foreigners, since 2015

Payments to disabled employees

Since 2015, insurance premiums for payments to disabled employees must be calculated according to the tariffs applied by the company.

For example, for IT companies, reduced rates of insurance contributions to the Pension Fund are 8%, and to the Federal Compulsory Medical Insurance Fund - 4%. At the same rates, it must charge contributions for payments to disabled employees.

If a company employs disabled people, it should not have insured person codes in its reporting for the first quarter of 2015: OOI, VZHOI and VPPOI.

Payment for four days of care for disabled children

Since 2015, the ambiguity in the issue of taxation of insurance premiums for additional days off provided for caring for disabled children on the basis of Article 262 of the Labor Code has been eliminated.

Now such expenses, including accrued insurance contributions to state extra-budgetary funds, are compensated to companies by the FSS of the Russian Federation (Part 17, Article 37 of the Federal Law of July 24, 2009 No. 213-FZ, letter of the Ministry of Labor of Russia dated December 26, 2014 No. 17-3 / B-63 ).

Tariff code in RSV-1 2015

Let's return to filling out section II of RSV-1 . As already noted, it provides an indication of the tariff code.

The tariff code characterizes the application of the desired rate for different categories of payers. For example, policyholders on the general taxation system must indicate the tariff code “01”, on the simplified taxation system – “52”, and tax insurers – “53”.

Due to the fact that for some categories of payers, reduced tariffs have been established, the use of which is possible only during a certain period, some tariff codes cease to be used at the end of such a period. For example, for Unified Agricultural Tax payers, reduced tariffs were in effect until 2015, and the code “04” was entered in the reports, and since 2015, when filling out the RSV-1, such categories of payers are no longer entitled to use the specified code. They are obliged to replace it with the general tariff code “01”. In addition, since 2015, codes “03”, “09”, “18”, “19”, “20” have ceased to be used.

See here for details.

For the indicated codes, it is also necessary to enter the code “01”.

It should be noted that in 2015 new codes appeared RSV-1

• code “23” - for organizations with the status of participant in the free economic zone in the Republic of Crimea;
• code “24” - for organizations located in territories of rapid social development.