Report to the Pension Fund in form RSV-1 in 2016

Calculation form for 2021

Since 2021, the administration of insurance premiums has come under the control of the Federal Tax Service. This is provided for by Federal Law dated 07/03/16 No. 243-FZ and Federal Law dated 07/03/16 No. 250-FZ.

In connection with such a transfer, from 2021, contribution payers will begin to report not only to the funds, but also to the tax authorities. For these purposes, information on insurance premiums was combined into a single calculation of insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. This calculation, in fact, contains information from forms 4-FSS, RSV-1 and RSV-2. Persons making payments to individuals submit a new calculation for insurance premiums no later than the 30th day of the month following the expiring year or reporting period. For the first quarter of 2021, this form must be submitted no later than May 2. See “A new form for calculating insurance premiums has been registered since 2021.”

However, there is no need to use the new form of calculation of insurance premiums for reporting for 2021. To report for 2021, policyholders must use the RSV-1 PFR form, approved by Resolution of the PFR Board dated January 16, 2014 No. 2p.

In addition, keep in mind that the RSV-1 calculation for 2021 must be submitted to the territorial division of the Pension Fund of Russia, and not to the tax office.

In any form?

The calculation is presented on paper or in electronic form in accordance with the legislation of the Russian Federation. At the same time, organizations with a staff of 25 people or more, from January 1, 2015, must submit reports to the Pension Fund of the Russian Federation in form RSV-1 only in electronic form with an electronic signature.

Since the first half of 2015, the updated RSV-1 form has been presented

Approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2P “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by insurance premium payers making payments and other remuneration to individuals, and the Procedure for filling it out" as amended by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/04/2015 No. 194p "On amendments to the 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 07/23/2015 registration No. 38153, published on the official Internet portal of legal information on July 27, 2015).

• Resolution of the Board of the Pension Fund No. 194P dated 06/04/2015

If you fill out the wrong form

As 2021 begins, there may be some confusion when using the contribution reporting form. And it is possible that some accountants will fill out the calculation of insurance premiums for 2021 using a new form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. However, keep in mind that the tax office will not accept the calculation of contributions for 2021 on the new form. The fact is that the Federal Tax Service simply does not have the authority to accept and verify calculations for 2021. And the new form of unified calculation is applied only from reporting for the 1st quarter of 2017.

Accordingly, another situation is possible: the accountant will submit to the Pension Fund a calculation of insurance premiums using a new form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The Fund, in turn, will also refuse to accept the settlement. Therefore, it is important to take into account the calculation of insurance premiums for 2021:

• must be submitted using the “previous” form RSV-1, approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551;
• RSV-1 for 2021 is submitted exclusively to the Pension Fund of Russia (despite the fact that since 2021, insurance premiums are controlled by tax authorities).

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03.11.2016

Deadlines for submitting the report according to the RSV-1 form

Insurance premiums are paid by period: in the first quarter, for half a year, for nine months and for a year. Paper RSV-1 reports must be submitted within one and a half months after the reporting period ends, and electronic reports must be submitted within one month and 20 days. Submit it later and the report will not be accepted. However, if the deadline falls on a non-working day, it is automatically moved to the next working day.

Deadline for submitting RSV-1 in 2021

The calculation periods for DAM-1 are 1 quarter, half a year, 9 months and a year. The annual calculation will include indicators for January-December 2021. When to submit RSV-1, it still depends on the form in which the calculation is submitted:

• Policyholders with an average of no more than 25 employees can submit on paper. The due date for them is the 15th day of the month following the reporting period.
• All policyholders with an average of more than 25 employees must submit payments electronically with an electronic digital signature. The submission deadline for this category is longer - the 20th day of the second month after the reporting period.

So, the deadlines for filing RSV-1 in 2021 have not changed: the last paper calculation of 2021 must be submitted by February 15, 2021, electronic calculation - by February 20, 2021. Please note that these deadlines apply equally to organizations and individual entrepreneurs, as well as to those who will submit zero calculations.

Sanctions for violating the deadline for submitting RSV-1 in 2021 also apply to annual calculations. By violating reporting deadlines, policyholders risk being fined:

• by 5% of the amount of contributions for the 4th quarter of 2021, for each overdue full and partial month, but a maximum of 30% of the amount of contributions and a minimum of 1000 rubles (Part 1, Article 46 of Law No. 212-FZ of July 24, 2009; Article 17 of the law dated 04/01/1996 No. 27-FZ);
• by 1000 rubles for overdue zero settlement of RSV-1;
• in the amount of 300 to 500 rubles for an administrative offense, this fine applies only to the heads of organizations (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

As we can see, the upcoming transition of administration from the Pension Fund to the Federal Tax Service did not affect the procedure and timing for providing the RSV-1 calculation for 2016. All innovations regarding reporting on pension contributions should be taken into account starting with reporting in the 1st quarter of 2017.

Accountant Calendar 2021

The accountant's calendar not only includes a description of the deadlines for submitting reports for entrepreneurs who have chosen the simplified taxation system format, but also indicates the dates when it is necessary to make contributions for tax deductions and fees.
An accountant’s calendar will allow you to avoid untimeliness and delays in preparing reports and submitting them to the relevant government services. 01/13/2016
When and what tax amounts to pay under the simplified tax system in 2016

When are insurance premiums paid under the simplified tax system in 2021?

When is UTII paid in 2021?

When are personal income tax contributions made in 2021?

When are reports due in 2021?

When preparing reports, you need to know some important nuances; in the tabular version, these points are indicated by the sign “*”, and below is a transcript of the notes made:

* Let’s assume that your company has a smaller number of employees on its balance sheet than is necessary to reflect information only in electronic form. Then you are given the right to choose which option for submitting documentation you prefer - filling out a printed form manually or electronically.

** As soon as the number of officially employed employees exceeds the 100 people established by law, the “simplified” person is automatically deprived of the right to use this taxation format and is immediately transferred to the general regime.

** As for the general rules and requirements, VAT reporting is always electronic. In this case, only the tax agent has the right to the benefit, and only because, as such, he is not a tax payer. But this does not apply to a tax agent acting, by pre-certified power of attorney, as a representative of a developer, intermediary, or forwarder representing the interests of another individual entrepreneur. Then, according to paragraph 5 of Article 174 of the Tax Code of the Russian Federation, the tax agent cannot avoid the need to submit documents electronically.

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In what order should I fill out RSV-1?

Form RSV-1 is a title page followed by six standard sections.

All organizations, without exception, need to fill out the title page and the first two sections. The remaining sections need to be completed and submitted only if there is data for them. Sections 1 and 2 contain general information about the earnings of the organization’s employees, contribution rates, accrued and paid contributions for pension and health insurance.

Section 3 – filled out by companies with reduced insurance premium rates. In this section, they confirm their right to apply a reduced tariff.

Section 4 - it contains data on recalculations for previous reporting periods.

Section 5 - it contains information on payments and other remuneration accrued for activities carried out in the student team under labor and civil law contracts.

Section 6 – individual information about employees is described here. For each employee or working under a GPC agreement, a separate page is filled out containing information about earnings, accrued insurance contributions to the Pension Fund, as well as insurance experience for the last three months of the reporting period.

Still have questions? Watch the webinar on reporting for the 1st quarter of 2016.