Adjustment of RSV-1: drafting rules and penalties

Who should report for the 4th quarter of 2016

All policyholders are required to report in form RSV-1 for the 4th quarter of 2021:

• organizations and their separate divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

At the same time, policyholders need to generate RSV-1 for the 4th quarter of 2021 if they have insured persons, namely:

• employees under employment contracts;
• director is the sole founder;
• individuals - performers under civil contracts (for example, contract agreements).

If no activity was carried out

Organizations need to report in form RSV-1 for the 4th quarter of 2021, regardless of the fact of doing business from January to December 2016. It also does not matter whether there were actual wages or other payments to employees during this period. Indeed, despite this, in relation to employees, the organization is still the insurer of pension and health insurance. If you are in a similar situation, we can recommend paying attention to the article “Zero RSV-1: which sections to fill out.”

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and did not make payments or remuneration to individuals for the period from January to December 2021, then the RSV-1 for 2021 is not required, since in such a situation the individual entrepreneur is not recognized as an “insurer.” If an individual entrepreneur does not have employees, then he pays contributions only “for himself.” And you are not required to submit any reports to the funds.

New RSV-1 form for the 4th quarter of 2016

From January 1, 2021, the RSV-1 form, approved by Resolution of the Pension Fund Board dated January 16, 2014 No. 2p, has been cancelled. Instead, there is a new form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. It must be used for reporting to the Federal Tax Service. See “Unified calculation of insurance premiums from 2021: rules for the new form.”

However, submit the report for 2021 in the form RSV-1 of the Pension Fund of Russia, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. It is necessary to use the previous format, which is used for submitting “pension” reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2021. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

Penalties for failure to provide

If errors were found in the primary RSV-1, the report will not be considered submitted until an adjustment is submitted. Therefore, for late submission of the corrective RSV-1, the same liability is provided as in general for failure to submit reports to the tax authorities. It is established by Article 119 of the Tax Code of the Russian Federation.

According to the above article, a fine of 5% of the debt is charged for the lack of adjustment. This rule applies with certain restrictions:

• the accrued amount cannot be less than 1000 rubles;
• the fine cannot exceed 30% of the debt amount.

Timely submission of the corrective RSV-1 will help avoid fines, but does not exempt you from paying penalties. The amount of accrued penalties for the entire period of delay must be paid along with the amount of underpayment of insurance premiums. If you ignore this point, you will have to face a fine for non-payment of insurance premiums in the amount of 20% of the debt (Article 122 of the Tax Code of the Russian Federation).

A specialist will tell you how to pass the RSV-1 adjustment in the video below:

Deadline for submitting annual calculations to the Pension Fund

The deadline for submitting RSV-1 for the 4th quarter of 2021 depends on the reporting method used by the company or individual entrepreneur. In the table we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the Pension Fund. See “RSV-1 due date for 2021.”

Submit RSV-1 for the 4th quarter of 2021 to the Pension Fund of Russia, and not to the Federal Tax Service. Tax authorities will not accept reports relating to periods before 2017. See “Where to submit RSV-1 for 2021: to the Pension Fund or the tax office?”

Reasons for forming the clarification

There may be many reasons for a company to create an updated document. For example:

• The company's accountant discovered discrepancies in the report, which had already been submitted to the Pension Fund of the Russian Federation.
• In the quarter, which has not yet ended, it turned out that it would be necessary to recalculate insurance premiums for previous reporting periods. For example, an employee went on vacation, which he has not yet earned (in advance), and now he is resigning, so part of the paid vacation must be returned, which is done by the accountant.

The correctness of filling out the updated document depends on the mistake made. For example, the RSV-1 adjustment for the 1st quarter of 2016 will be submitted in the next period. If the error was discovered later, you will also need to fill out a corrective report, indicating the type in section 6.

The adjustment document must be filled out according to certain rules.

Cover page: general information about the policyholder

On the title page, fill out all the cells, with the exception of the subsection “To be filled out by a Pension Fund employee.” Let's talk about some aspects of filling out annual indicators for 2021.

Clarification data

In the “Clarification number” field, reflect “000” if the RSV-1 calculation for the 4th quarter of 2021 is submitted for the first time. If you are clarifying the indicators of past reports, then enter the serial number of the clarification (for example, “001”, “002”, 003...).

For what period is the calculation submitted?

In the “Reporting Period” field on the title page, display “0” (zero). In the “Calendar year” field – 2021 (despite the fact that you submit the calculation in 2021). In this way, you will inform the fund that you are presenting the annual calculation of RSV-1 for 2021.

Organization name and individual entrepreneur details

In the “Name” field, indicate the full name of the insured - organization (as in the constituent documents). If the calculation is submitted by an individual entrepreneur, then his last name, first name, and patronymic are included (as in the passport).

OKVED: what classifier

Until January 1, 2021, two classifiers of OKVED codes were in effect: the old OK 029-2001 and the new OK 029-2014. Which of these classifiers should you use? Let me explain.

Organizations or individual entrepreneurs that are registered as such after July 11, 2021, indicate in the calculation of RSV-1 for the 4th quarter of 2021 the encoding from the new classifier OK 029-2014 (approved by order of Rosstandart dated January 31, 2014 No. 14-st) .

If a company or individual entrepreneur was registered with the Pension Fund of Russia before July 11, 2016, then you can mark the codes from the old classifier OK 029-2001 or the new OK 029-2014. That is, in this case, there is a choice. The fact is that the “old” classifier can be used, since it is referenced in paragraph 5.8 of Appendix No. 2 to the Resolution of the Pension Fund Board of January 16, 2014 No. 2p. This rule is still in effect. Accordingly, officials of the territorial bodies of the Pension Fund of the Russian Federation do not have the right to “force” only new codes according to the OK 029-2014 classifier to be indicated in the annual calculation. Also see “OKVED reduced tariffs of insurance premiums”.

Number of insured persons

In the “Number of insured persons” field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of sections submitted in Section 6 of the calculation with the type of information “initial” (clause 5.10 of Section II of the Procedure, approved by the Resolution of the Pension Fund Board of January 16, 2014 No. 2p). Here is an example of filling out a title page.

When filling out the “Average number of employees” field of RSV-1 for the 4th quarter of 2021, take into account the procedure for calculating the number of employees that you use when preparing statistical reporting. That is, there are no special features when filling out RSV-1.

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.

How can I clarify the data in the adjustment report?

How to clarify the DAM for the 1st quarter of 2021 if errors were identified by the Federal Tax Service at the stage of incoming control?

The inspectorate must notify the reporting submitter of the discovery of shortcomings (and the resulting non-acceptance of the DAM) by sending him a notification no later than:

• the first working day following the day the report was received in electronic form;
• 10 working days, also counted from the date of receipt, but for a report submitted on paper.

In order for the updated version of the reporting to be accepted by the date of submission of the first (unaccepted) version, it must be submitted to the Federal Tax Service no later than:

• 5 working days from the date of notification made according to electronically submitted reports;
• 10 working days from the date of sending the notification for a paper version of the report.

If the report passes control at the Federal Tax Service upon acceptance, but the submitter of the report, after submitting it, independently identifies errors that require clarification (for example, the calculation does not take into account income subject to contribution at all, or the income is mistakenly classified as non-taxable), then submitting an adjustment DAM for 1 quarter of 2020 will be carried out using the rules contained in Art. 81 Tax Code of the Russian Federation.

When filling out the updated version of the RSV, two things will distinguish it from the original one:

• in the field specially designed for this on the title page, you must indicate the correction number;
• the same correction number is indicated in the corrected information in section 3; in this case, the updated report will only include changed personal information, and those that were initially correct do not need to be resubmitted.

The data in Section 1 should be filled out in the usual manner, but with numbers corresponding to the corrections made.

Correct filling of the adjustment RSV 1

The accountant identified an error in the report, which was submitted, for example, in the 2nd quarter of the reporting period. Now you will need to generate a document with the already corrected data. If the RSV-1 adjustment for the 2nd quarter of 2021 is submitted before the end of the next reporting quarter, then you will need to make the following entries in section 6:

• In field 6.3 “Original” we put X.
• We indicate the number of the clarifying document - “001”.

Next, all fields are filled in as usual with correct data. Then the document is submitted to the Pension Fund.

If the error was discovered when the next quarter was already completed, then the document is filled out in the following order (PFR PP clause 27):

• “6.3”—indicate the period and year of the reporting period in which corrections need to be made. For example, 1 sq. is corrected. 2016, and reporting is submitted in the 3rd quarter, then in the corrective document you need to enter 1st quarter. 2021
• An X is placed in the field for corrective data, which means that the document is already a correction of the previous submitted report.
• The following lines are filled in according to the usual rules with the correct data.

Section 6 contains three types of document forms:

• Initial - if the document is submitted initially.
• Corrective - if errors need to be corrected in the document.
• Undoing - to cancel previous data in the document.

Based on which document needs to be corrected, canceled or the original created, the type of document is selected and marked in the appropriate field. If the reason for the clarification in RSV-1 and its decoding is not entirely clear, let’s see what codes there are for the reason for the clarification and what they correspond to.

How to submit an adjustment document

When the reason for the clarification has been identified in the RSV-1 and all necessary corrections have been made, the document must be submitted to the regulatory authority.

The Pension Fund of Russia does not give any special instructions on the deadlines for submitting documents with corrections. Therefore, it can be submitted during the reporting period when the error was discovered (FZ-27).

It can be provided as a separate document or together with the reporting document for the quarter.

If the organization has 24 employees, a document is provided on paper, carefully filled out. If there are more than 25 people on staff, it must be submitted electronically, otherwise it will not be accepted and a fine will be imposed on the organization. The fine will be 200 rubles if reports are submitted in the wrong format. If you submit with errors, the fine will be greater.

This report is submitted quarterly.

It is advisable to avoid filling out clarifying documents, as fines may also be imposed for errors, except in cases where the accountant independently identified discrepancies.

Nuances of submitting a corrective report on the DAM

The DAM corrective report for the 1st quarter of 2021 must be submitted if errors and inaccuracies are identified. Let's consider when filing an adjustment report is required:

Among the most common situations that require clarification, experts name the following:

More complete information on the topic can be found in ConsultantPlus. Full and free access to the system for 2 days.

1. Errors were found in the data of insured persons: TIN, SNILS were incorrectly indicated or missing, the address does not correspond to the address classifier (KLADR), etc.
2. Differences in the 6-personal income tax and RSV indicators were established. In some cases this is the norm, for example when transferring dividends, but more often these are still calculation errors. If discrepancies are justified, it is recommended to attach an explanation to the calculation.

Note! If errors in the DAM did not lead to an understatement of the tax base for contributions and do not relate to the personal data of employees, an update on the DAM for the 1st quarter of 2021 does not need to be submitted.

Section 2: Amounts of payments and contributions

Section 2 summarizes the amounts of accrued remuneration (payments) and insurance premiums. It consists of the following subsections:

• 2.1 “Calculation of insurance premiums according to the tariff” - must be generated by everyone;
• 2.2 “Calculation of insurance premiums at an additional tariff” - group if there are workers employed in hazardous industries;
• 2.3 “Calculation of insurance premiums at an additional rate” - generalize if there are workers employed in heavy production.

Section 2 also reflects temporary disability benefits and “children’s” benefits (at the birth of a child, for registration in the early stages of pregnancy, for pregnancy and childbirth and for caring for a child up to 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2021 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits are not required to be reflected in Section 2. See “Participants in the FSS pilot project.”

Here is an example of filling out Section 2.1, which is mandatory for everyone. Please note: if from January to December 2021 insurance premiums were calculated at only one rate, subsection 2.1 must be completed once. If contributions were calculated at different rates, create a subsection for each rate.

How to fill out the reason for clarification on the title page

On the title page, instead of the previous indicator called “Adjustment number”, there is now “ Clarification number

" When drawing up an updated calculation, you will still need to put its number in order. For example, if you are correcting RSV-1 for the first time for a specific reporting period, then the clarification number will be 001, the second time you need to enter the number 002, and so on.

Accordingly, the “Adjustment Type” field is now called “ Reason for Clarification”

" There are three of them:

• 1 - when clarifying insurance premiums paid (including additional tariffs),
• 2 — when adjusting accrued amounts (including additional tariffs),
• 3 - when correcting medical premiums and other indicators that do not affect individual accounting information for insured persons (section 6).

If the company adjusts both accrued and paid contributions

, the Pension Fund of the Russian Federation recommends setting
the adjustment type to 2
. The same type must be chosen if the company changes only the length of service in Section 6, and not contributions. By indicating this code, the policyholder notifies the Pension Fund of the Russian Federation that the updated calculation includes adjusted individual information for employees.

If you find errors in the RSV-1 calculation that has already been submitted, this does not mean at all that you will have to pay a fine. In this case, you can submit another calculation with the correct information. We’ll figure out how to correctly fill out the corrective calculation, in what time frame and where to submit it, together with Konstantin Tatarov, lecturer at the School of Accountants.

Section 4: additional charges and adjustments

Section 4 is presented as part of RSV-1 for the 4th quarter of 2021 only in some cases, namely:

• The PFR division has assessed additional insurance premiums based on reports of desk or on-site inspections, for which in the 4th quarter of 2016 decisions on holding (or refusing to hold) accountable came into force, as well as if the Pension Fund has identified excessively accrued amounts of contributions.
• an organization or individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2021 and for previous periods);
• the organization independently adjusts the basis for calculating insurance premiums of previous periods based on accounting data that is not recognized as an error.

When adjustments to accounting and tax accounting are required

If the policyholder incorrectly determined the base for calculating insurance premiums or used the wrong tariffs when calculating insurance premiums, the amount of accrued insurance premiums overestimated or underestimated

For example, an organization overcharged insurance premiums for:

— payments to citizens of Belarus temporarily staying in the territory of the Russian Federation;

— the amount of royalties excluding documented expenses associated with the fulfillment of obligations under the author’s or license agreement;

— payments to an employee who is a group I disabled person who submitted a disability certificate late.

It happens that for some reason an organization mistakenly did not charge insurance premiums for certain payments to individuals, underestimating their amount in the calculation. Let's look at the correction procedure.

Section 6: Personalized Reporting

Compile this section as part of RSV-1 for the 4th quarter of 2021 for each employee. Please keep in mind that section 6 of the RSV-1 Pension Fund form for 2021 is filled out for the period from January to December 2021 for each person:

• who was in an employment relationship;
• with whom a civil (or copyright) contract was concluded.

Form Section 6 both for those individuals who received payments and rewards (for example, wages) from January to December 2016 inclusive, and for those who were in an employment relationship, but payments were not accrued to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2021, then this employee must also be recorded in Section 6. Moreover, if the employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2021, do not include information about him in the sixth section of the annual reporting.

Subsection 6.1: data of an individual

In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.

Subsection 6.2: reporting period

In the “Reporting period (code)” field of RSV-1 for 9 months of 2021, enter the code “0”, and in the “Calendar year” field - 2021.

Subsection 6.3: type of information

In subsection 6.3 of the annual RSV-1, indicate the type of information adjustment:

• or "original";
• or “corrective”;
• or "cancelling".

Required field o. The “Original” field is provided for information that is being submitted for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4 quarters of 2021 are not filled in.

The “adjusting” field in RSV-1 for the 4th quarter, if you are clarifying previously submitted information about a person. If you completely eliminate information about him, then select the “cancelling” field. For any of these types of data, in the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period code and the year for which the information is being updated or canceled. At the same time, submit sections 6 in which o or “cancelling” together with section 6 with the “initial” type for the reporting period for which the reporting deadline has arrived. That is, together with RSV-1 for the 4th quarter of 2021.

Subsection 6.4: payments to the employee

In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other benefits accrued to the employee. For these purposes

• in line 400 - show all payments since the beginning of 2021 on a cumulative basis;
• in lines 401 - 403 - show payments for October, November and December 2021 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual within the framework of labor relations or under civil contracts. Moreover, highlight separately the amount paid within the base for calculating “pension” contributions, and the amount that exceeds this amount. In 2021, the maximum base, we recall, is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Column 3, as you can see, indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most frequently used code is “NR”, associated with employees who are subject to the basic tariff for calculating insurance premiums (22%).

Subsection 6.5: Payments within the Base

In subsection 6.5, indicate the amount of pension contributions accrued at all insurance premium rates in October, November and December 2016 from payments and other remunerations not exceeding the maximum base value (796,000 rubles). Let's explain with an example:

Subsection 6.6: Adjustments

Fill out subsection 6.6 in forms with the “original” information type if data submitted in previous reporting periods were adjusted in October, November or December 2021. If there is data in this subsection, then it is also required to submit corrective (cancelling) sections 6 of the calculation and (or) forms SZV-6-1, SZV-6-2, SZV-6-4 for the past. If there are no adjustments, then do not fill out this subsection and leave it blank.

Subsection 6.7: early retirement

In this subsection, show payments to employees employed in jobs with special working conditions (harmful, difficult, etc.), giving the right to early retirement. For example, in subsection 6.7 of the RSV-1 calculation for the 4th quarter of 2021, indicate:

• in line 700 - the amount of payments on an accrual basis since 2016;
• in lines 701 - 703 - payments for October, November and December 2016 (that is, for the 4th quarter).

If the organization has carried out a special assessment of working conditions, in column 3 you need to enter the special assessment code according to the code classifier (according to Appendix No. 2 to the Procedure).

Subsection 6.8: information about experience

This subsection indicates the working conditions in which the employee worked in October, November and December 2021 (that is, in the 4th quarter), as well as data on the length of service and conditions for early assignment of a pension.

Group the columns “Beginning of period” and “End of period” in the format dd.mm.yyyy. Here is a sample of filling out columns 2 and 3 of subsection 6.8 of the RSV-1 for 2021, if the employee works in October, November and December 2016.

Please note that columns 4-9 of subsection 6.8 will be filled out using codes in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7 you need to highlight some periods of the employee’s work experience that took place in the fourth quarter of 2021. Let us explain some common codes that may be required when filling out RSV-1 for the 4th quarter of 2021.

Calculation of insurance premiums

A civil contract has been concluded with a citizen. On December 25, 2021, the act was signed, and payment under the agreement was made on January 10, 2021. Insurance payments were accrued in December and reflected in the annual RSV, and they were included in Form 6-NDFL in the first quarter of 2021. Does anything need to be fixed and how to do it?

No, in this case there is no need to make a correction. Remuneration and premiums relate to 2021 as that is when they were accrued. That is why they are indicated in the RSV for 2021.

Now regarding income. The date of its receipt is considered the day of payment or transfer. Personal income tax must be calculated on the same day. Since all this happened next year, these amounts also appeared in form 6-NDFL in 2021.

A newly formed company, the director is the only founder, no contract has been concluded with him, no salary is paid. We submitted a zero RVS, but the Federal Tax Service requires us to submit an adjustment. It turns out that in such a situation it is necessary to indicate the director as the insured person?

Yes, despite the absence of an employment contract and payments, the director is considered an insured person. Relations with him arose on the basis that he, being the founder, assumed the responsibilities of a manager. Therefore, you need to make an adjustment to the RSV:

• in subsection 3.1 of section 3 in lines 160-180 you need to indicate the sign “1”;
• in appendices 1 and 2 to section 1, the number of insured persons in line 010 is “1”;
• in section 3, subsection 3.2 - dashes, since wages are not accrued.

Over the past year, we incorrectly calculated contributions for several employees - at a rate of 22% instead of 10% (their maximum base for calculating contributions was exceeded). Now you need to correct the amount of the base and employee contributions. How to do this so that there is no double accrual to the Federal Tax Service?

You need to submit an updated calculation of the DAM and make the following corrections:

• in section 3 for these employees in columns 220-230, reduce the amount of the base, in column 240 - the amount of contributions;
• payments in excess of the maximum base value and contributions from them are not reflected;
• in subsection 1.1 of appendix 1 of section 1 in line 051 you need to indicate the amount exceeding the maximum base value, and in line 062 - contributions at a rate of 10%. Contributions accrued at a rate of 22% must be reduced by the appropriate amount;
• lines 030–033 in section 1 must be adjusted in accordance with line 060 of subsection 1.1.

To avoid duplication and the calculation ends up in the Federal Tax Service as a corrective one, in section 3 on line 010 you need to put the adjustment number “1” (if this is the first adjustment), and on line 040 leave the number that was in the primary calculation.

The company switched to the basic tax system in the 2nd quarter. For the 1st quarter, the DAM was submitted with tariff code 02. Do I need to adjust the calculation and recalculate contributions?

For payers with codes 01 and 02, the same tariffs from Article 425 of the Tax Code of the Russian Federation are applied. Therefore, if during the initial calculation of contributions the amount of the base was not underestimated, then nothing needs to be recalculated. But you should submit an updated DAM with tariff code 01. Section 3 does not need to be included in it, since personalized information about the insured persons remains the same. This must be done so that the Federal Tax Service does not have questions in case of checking calculations by tariff code from the beginning of the year.

For an employee from Armenia, the code “Temporarily arriving in the territory of the Russian Federation” (VPNR) was erroneously indicated. In fact, he was given the status “Equated to Citizens of the Russian Federation.” Do I need to adjust the calculation?

There is no need to make adjustments to the DAM, since for the VPNR and NR (employee) categories, contributions are calculated at the same rate. But an incorrectly specified category may affect some indicators if a program with automatic calculation is used. Distortions can be like this:

1. Incorrect payment amount in subsection 1.2. Foreigners temporarily staying in Russia are not insured in the compulsory medical insurance system.
2. The amount of social insurance contributions for sickness and maternity in Appendix 2 is incorrect. Foreign citizens are charged at a rate of 1.8%, and not 2.9%, like Russians.

The employee was given a SNILS number with an error in his last name. He changed the document and notified the tax office. However, it turned out that in the RSV this person is listed twice - with the correct surname and with the wrong one. To correct this, we submitted an adjustment, where in section 3 we indicated this employee twice: with the wrong last name and zero amounts, as well as with the correct one and with real indicators. As a result, it turned out that the wrong last name remained in the Federal Tax Service database, which is why the number of insured persons with us and theirs differs by 1. How to fix this?

You need to submit the next adjustment DAM and in section 3 with zero amounts in lines 160-180 select the feature “2”. It means that this person is not insured.

An individual entrepreneur worked without registration for more than 10 years. The question arose about including this length of service in the insurance period, since the employee had reached retirement age. We calculated the contributions and paid all amounts due. Now you need to submit RSV adjustments. How to do this correctly?

1. For each reporting period until the end of 2021, information must be submitted to the employee in the form with SZV-KORR with the “Special” type. The document must indicate the periods of his service and the amount of payments made.
2. You need to submit RSV-1 “Adjusting” for 2021. Additional accrued contributions should be reflected in section 1 on line 120 and in section 4. Section 6 does not need to be included in the updated RSV-1.
3. For 2016-2017, information about periods worked must be submitted using the SZV-STAZH “Additional” form.
4. For each reporting period from the beginning of 2021, you must submit an updated DAM to the Federal Tax Service. In it, in section 3, the employee indicates the amounts of payments and contributions.

Control ratios

Next, we present the control ratios on the basis of which the programs of the Pension Fund of the Russian Federation will begin to check the calculation of DAM-1 for the 4th quarter of 2016.

Next, you can complete the RSV-1 calculation for the fourth quarter of 2016.

Read also

22.06.2017

How to submit an adjustment document

When the reason for the clarification has been identified in the RSV-1 and all necessary corrections have been made, the document must be submitted to the regulatory authority.

The Pension Fund of Russia does not give any special instructions on the deadlines for submitting documents with corrections. Therefore, it can be submitted during the reporting period when the error was discovered (FZ-27).

It can be provided as a separate document or together with the reporting document for the quarter.

If the organization has 24 employees, a document is provided on paper, carefully filled out. If there are more than people on staff, it must be submitted electronically, otherwise it will not be accepted and a fine will be imposed on the organization. The fine will be 200 rubles if reports are submitted in the wrong format. If you submit with errors, the fine will be greater.

This report is submitted quarterly.

It is advisable to avoid filling out clarifying documents, as fines may also be imposed for errors, except in cases where the accountant independently identified discrepancies.

Responsible persons need to be extremely careful when filling out reporting documents to all regulatory authorities.

Let's talk about the basic rules for drawing up and adjusting RSV-1. Samples of RSV-1 for the 4th quarter of 2021.

Reporting to the Pension Fund

nine months was required to be submitted no later than November 17. But even after receiving a positive protocol, the company may discover an error in the calculation that needs to be corrected. There are five basic rules for adjusting RSV-1.