Adjustment of personalized reporting and DAM: answers to questions

Current legislation obliges all organizations and individual entrepreneurs that have employees to pay contributions for them for the purposes of compulsory pension, medical and social insurance. In addition to making actual payments, employers are also required to submit reporting documents on a timely basis.

Previously, when contributions were administered by the Pension Fund of Russia and the Social Insurance Fund, respectively, there were a large number of forms of reporting documents, and quite often certain changes were made to them. In 2021, insurance premiums are administered by the Federal Tax Service, and the reporting form is unified and unified (DAM).

Despite this, when filling out this document, the employer may make mistakes that require either submitting the report again or making adjustments to the calculation of insurance premiums. The features of the latter will be discussed in the article below.

In what cases may an updated report be needed?

The grounds for filing an adjustment are contained in the provisions of the Tax Code of the Russian Federation. So, according to Art. 81 of the Tax Code of the Russian Federation , an adjustment is required if the calculation itself understates the amount that must be paid for a certain period.

It should be noted that the corrective document in this case is not new, but is directly related to the previous one.

However, it is important to take into account that in some situations, some errors lead to the fact that the report is not considered submitted at all. This means that the organization can face very impressive sanctions for violating the reporting procedure.

Such errors include:

• inaccuracies when filling out sections containing personalized accounting information;
• inaccuracies in determining the base, amount of payments and amount of contributions;
• discrepancies in calculating the amount of contributions for specific employees in relation to the total amount of contributions for the organization as a whole.

In all these cases, the organization is required to submit a new DAM form.

Reference! Submitting corrective reporting documentation in cases where a new report is required does not make any sense, since the previous DAM is considered not submitted at all.

RSV 1 reason for clarification

• You can make corrections to submitted RSV-1 reports using two methods:
• Reason for clarification in RSV-1 decoding
• Method No. 1 - Create a clarifying form RSV-1
• Method No. 2 - Correct errors in the current RSV-1
• 1C: Salary and Personnel Management, ed. 2.5. New in version 2.5.79
• Reporting to the Pension Fund since 2014 - unified form RSV-1 Legislative changes
• Implementation of legislative changes in the program

(for version 3.0 see here)

Attention ! When filling out the RSV-1 form for the 4th quarter of 2021, indicate the OKVED code, edition 2

Reason for clarification in RSV-1 decoding

To create or edit RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, and here select the desired period. From the report log, you can only view the finished report and upload or send it.

Method No. 1 - Create a clarifying form RSV-1

This method can only be used if two conditions are met:

• The error resulted in an understatement of contributions payable.
• No more than two months have passed since the end of the reporting period (not to be confused with the deadline for submitting reports).

To create a clarifying form RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, select the desired period. You will see the report sent.

Next, you need to click the “Mark batches of section 2.5 as accepted by the Pension Fund” button (be careful, this action cannot be canceled), after which the “Reform” button turns into “Form”. When you click on this button, an additional menu opens where you need to select “Copy as corrective”.

The program uses only the name “Corrective”, I specifically use the different names “Clarification” and “Corrective” to emphasize the differences.

As a result, you receive a new report, open for adjustments.

There is no need to mark section 6 “Information – Corrective” in this form.

Next, by clicking the “Show all sections” button, you will receive a report already marked as “Corrective”, just indicate the “Reason for clarification”.

Method No. 2 - Correct errors in the current RSV-1

If the conditions for creating a clarifying form are not met, then all corrections are made when submitting the next RSV-1 report, but with an additional batch of section 6 (or several, if you are adjusting several reporting periods at once). The first pack will be for the current period, and there will be additional packs for each adjusted period.

Therefore, first we create, as usual, a report for the current period.

To create an additional pack, in the “Composition of Section 2.5” section, click on the “+ Sections 6” button.

Now from this pack we select “Information - Correcting”, and select the reporting period to be adjusted.

« Reg. No. (corr.) "- After changing the legal address, the Pension Fund of Russia can assign a new registration number to the organization. If you are creating an adjustment for a period when you still had an old registration number, then this old registration number must be indicated in this field. If you have not had such adventures, leave this field blank.

Only those insured persons who will have an adjustment are included in this pack. Fill in the correct information. And please note that next to the field “Contributions accrued for compulsory pension insurance” you must fill out the field “Incl.

additionally accrued." If the amount of accruals has decreased, the amount is entered with a minus sign.

And let me remind you that in these two fields accruals are entered only from amounts that do not exceed the maximum value of the base for calculating insurance premiums.

Legislative changes

Until 2014, the RSV-1 form was approved by orders of the Ministry of Labor (formerly the Ministry of Health and Social Development), in accordance with clause 1, part 9, art. 15 Federal Law dated July 24, 2009 No. 212-FZ.

Source: https://iiotconf.ru/rsv-1-prichina-utochnenija/

Filling out subsection 6.3 “Type of information adjustment” of section 6 of the Calculation

Clause 37 of the previous edition from August 7, 2015 is considered to be clause 31 of this edition, subclauses 37.1-37.4 of the previous edition from August 7, 2015 are considered, respectively, subclauses 31.1-31.4 of this edition - Resolution of the Pension Fund Board of June 4, 2015 No. 194p.

31.

When filling out subsection 6.3:

31.

1 in the field “initial”, “correcting”, “cancelling” one of the values ​​is filled in with the symbol “X”: field “initial” - information submitted for the first time by the payer of insurance premiums for the insured person. If the presented section 6 of the type of information correction is “initial” was returned to the premium payer due to errors contained in it, the “original” form is submitted in its place;

31.

2. field “corrective” - information submitted for the purpose of changing previously submitted information about the insured person for the specified reporting period.

If the payer of insurance premiums has not changed his location and the payer’s registration number has not changed, then when filling out subsection 6.

3 “Type of information adjustment” of Section 6 of the Calculation, the detail “Registration number in the Pension Fund of the Russian Federation during the adjusted period” is not filled in.

(Paragraph additionally included on August 7, 2015 by Resolution of the Pension Fund Board dated June 4, 2015 No. 194p)

In the case of re-registration of the payer of insurance premiums, when submitting the corrective section 6, it is mandatory to fill in the details “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In section 6, with the type of information correction “corrective”, information is indicated in full, both corrected (corrected) and information that does not require correction. The data in the corrective form completely replaces the data recorded on the basis of the “original” form on the individual personal account.

Sections 6 with the type of information adjustment “corrective” (“cancelling”) are submitted together with Section 6 “original” form for the reporting period in which the error was discovered;

31.

3. field “cancelling” - information submitted for the purpose of completely canceling previously submitted information about the insured person for the specified reporting period.

In case of re-registration of the policyholder, when submitting the cancellation form, it is mandatory to fill in the field “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In the “cancellation” form, fill in the fields for “Type of information correction”, inclusive, and the category code of the insured person.

“Cancellation” forms are submitted along with the “original” forms for the reporting period in which the error was discovered;

31.

4. The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the “corrective” or “cancelling” type.

What changes to take into account when filling out RSV-1 in 2021

IndicatorNew rulesOld rules

If the RSV-1 adjustment is submitted after the end of the next quarter

For example, you discovered errors in the Calculation for 2015 already at the end of May 2021. Corrections are made in this order (clause 27 of the Procedure, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p). The first thing you need to do is fill out the correct section 6 of the RSV-1 form that was used in the period for which you are filling it out. For this:

• in subsection 6.3, in the “Reporting period (code)” and “Calendar year” fields, enter the code of the period and the year in which you are making corrections;
• In the “corrective” field of subsection 6.3, put an “X” if you are changing any information. This will mean that the type of adjustment in RSV-1 is corrective. Fill in the remaining lines of subsections 6.1-6.5 in the usual manner with correct information;
• complete subsection 6.6.

When submitting the current RSV-1, include the adjustment to section 6 as part of it. In our example, adjusting section 6 for 2015 must be included in the DAM-1 Calculation for the first half of 2021.

In subsection 2.5.2 of the reporting for the current period, fill in information about the corrections. Reflect the amounts of recalculation of insurance premiums for the previous period on line 120 of section 1 and in section 4 of the RSV-1 for the current period.

prednalog.ru

Adjustment of RSV-1 for the periods 2014, 2015, 2021 has a number of features when submitting updated reports.

Despite the fact that from 2021, the administration of insurance contributions to the Pension Fund and Compulsory Medical Insurance has come under the jurisdiction of the Federal Tax Service, reporting to the Pension Fund, including updated ones, for periods before January 1, 2021, as before, is submitted to the territorial bodies of the Pension Fund. The procedure for completing such reports has not changed. Reporting is completed on the basis of Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p.

How is the clarification completed in the Pension Fund for RSV-1?

Based on the above document, the amounts of changed (additionally accrued or reduced) insurance premiums are reflected in line 120 “Amount of recalculation of insurance premiums for previous reporting (calculation) periods from the beginning of the billing period” and in section 4 “Amount of recalculation of insurance premiums from the beginning of the billing period” of the form RSV-1 for the current reporting period. Together with the RSV-1 form, corrective individual information is provided for the persons for whom adjustments are made.

How to submit the RSV-1 update for 2014, 2015, 2021?

Source: https://atorcenter.ru/rsv-1-prichina-utochneniya/

How to make a new report correctly

So, it has been established that the adjustment is submitted on a document of the same form as the erroneous calculation itself with the incorrect amount. This is important to consider because the 2021 DAM form has undergone significant changes compared to the 2021 form.

In the document itself, on its title page, the serial number of the adjustment itself is indicated. After this, current and updated information is entered into it. In addition, the information that was filled out correctly should also be transferred to the document.

However, this rule does not apply to Section 3 of the DAM, which specifies personal accounting data for employees. It includes only those related to employees for whom there were inaccuracies in the calculation of contributions.

In the RSV form used in 2021, in section 4 there is a field “Sign of cancellation of information about the insured person.” It must be filled out when submitting the adjustment. The code “1” is entered in the corresponding field.

Correction of errors of past periods, clarifying and correcting RSV-1 (1C: Accounting 2.0)

(for version 3.0 see here)

Attention ! When filling out the RSV-1 form for the 4th quarter of 2021, indicate the OKVED code, edition 2

You can make corrections to submitted RSV-1 reports using two methods:

• Create a clarifying form RSV-1
• Add a corrective form to the current RSV-1

I remind you . To create or edit RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, and here select the desired period. From the report log, you can only view the finished report and upload or send it.

Method No. 1 – Create a clarifying form RSV-1

This method can only be used if two conditions are met:

• The error resulted in an understatement of contributions payable.
• No more than two months have passed since the end of the reporting period (not to be confused with the deadline for submitting reports).

To create a clarifying form RSV-1, you need to open Menu / Personnel / Preparation of Pension Fund data, select the desired period. You will see the report sent.

Next, you need to click the “Mark batches of section 2.5 as accepted by the Pension Fund” button (be careful, this action cannot be canceled), after which the “Reform” button turns into “Form”. When you click on this button, an additional menu opens where you need to select “Copy as corrective”.

The program uses only the name “Corrective”, I specifically use the different names “Clarification” and “Corrective” to emphasize the differences.

As a result, you receive a new report, open for adjustments.

There is no need to mark section 6 “Information – Corrective” in this form.

Next, by clicking the “Show all sections” button, you will receive a report already marked as “Corrective”, just indicate the “Reason for clarification”.

Method No. 2 – Correct errors in the current RSV-1

If the conditions for creating a clarifying form are not met, then all corrections are made when submitting the next RSV-1 report, but with an additional batch of section 6 (or several, if you are adjusting several reporting periods at once). The first pack will be for the current period, and there will be additional packs for each adjusted period.

Therefore, first we create, as usual, a report for the current period.

To create an additional pack, in the “Composition of Section 2.5” section, click on the “+ Sections 6” button.

Now from this pack we select “Information - Correcting”, and select the reporting period to be adjusted.

« Reg. No. (corr.) » – After changing the legal address, the Pension Fund of Russia can assign a new registration number to the organization. If you are creating an adjustment for a period when you still had an old registration number, then this old registration number must be indicated in this field. If you have not had such adventures, leave this field blank.

Only those insured persons who will have an adjustment are included in this pack. Fill in the correct information. And please note that next to the field “Contributions accrued for compulsory pension insurance” you must fill out the field “Incl.

additionally accrued." If the amount of accruals has decreased, the amount is entered with a minus sign.

And let me remind you that in these two fields accruals are entered only from amounts that do not exceed the maximum value of the base for calculating insurance premiums.

ATTENTION. If your employee is fired, he falls into the adjusted period, but is not in the current one, you need to add it to the stacks of Section 6 for the current period with empty data on income and periods. Otherwise, section 6.6 with corrective data will not be filled in.

After selecting the “Show all sections” button, the prepared report opens to you.

By going to section 6, you will see information for the current period. To select another section 6, with adjustments, you must use the arrows in the lower right corner, after the words “Additional pages”. Here you can see which page you are on now.

Don’t forget to fill out section 4, the summary data from which falls into line 120 of section 1. And when checking, this data will be checked against the summary data of the “Incl. additionally accrued" for each employee.

If you have many employees, you may need to create a table in Excel to correctly calculate all the amounts for each employee, as well as get the totals for each month.

If everything is filled out, the report can be downloaded, checked in CheckPFR, sent, and printed.

An example of filling out the RSV-1 form with corrective section 6 (1C Accounting 2.0)

Source: https://www.bucom.ru/stat_i/korrektirovka_rsv-1_buh_2/

How to submit updated data

The corrective form must be submitted in the same form as the main calculation. In this case, existing legislative requirements on this issue must be taken into account.

So, in 2021, in most cases, an electronic document is submitted. This applies to all those organizations in which the number of full-time employees exceeds 10 people. If the organization or enterprise has fewer employees, then the organization’s management has a choice between electronic document management and sending documents in traditional paper form.

Important! Failure to comply with the required form for submitting documentation leads to the fact that the DAM is recognized as not submitted, which is fraught with the imposition of additional penalties on the organization.

The reporting itself is submitted directly to the tax office, with which the organization is registered as a taxpayer.

It should be noted that according to similar rules, not only calculations are submitted in the DAM form, that is, related to the deduction of insurance premiums, but also tax returns. Adjustments to tax returns are permitted if an erroneous calculation of the amount of tax being calculated has led to the fact that it is actually less than it should be.

Deadlines for submitting clarifications

The deadlines for submitting corrective documents under the DAM are also established by law.

Thus, it has been determined that without consequences in the form of fines and penalties, the adjustment must be submitted before the deadline for submitting the calculation itself. Let us remind you that the DAM must be submitted by the 30th day of the month following the reporting quarter.

Accordingly, if an error is discovered before this deadline, the organization must pay the missing amount of insurance premiums, and then submit a corrective document to the tax office.

Attention! If the document is submitted after the 30th day, then, among other things, the organization has an obligation to pay penalties, which are accrued on the unpaid amounts of insurance premiums.