Sample of a corrective application to Sberbank Business Online

Correcting the ERSV report—a right or an obligation?

Each employer must submit to the inspectorate a calculation of insurance premiums (DAM), which is also called a unified calculation of insurance premiums (or ERSV report).
This is the requirement of the Tax Code of the Russian Federation (clause 7 of Article 431). The form and rules for filling it out were approved by Federal Tax Service order No. ММВ-7-11/ [email protected] , 2019, and starting with the annual reporting for 2020, the form is valid as amended by Federal Tax Service order No. ED-7-11/ dated October 15, 2020 [ email protected]

For a sample of filling out the DAM for 2021 using the new form, see ConsultantPlus. Trial access to the legal system is provided free of charge.

The calculation summarizes information about all insurance premiums administered by the Federal Tax Service.

Insurance premiums are subject to the requirements of the Tax Code of the Russian Federation, therefore they are actually equivalent to taxes, both in relation to the rules of interaction with the Federal Tax Service in terms of control over accruals and payments, and in terms of submitting reports. Because of this, Art. 81 of the Tax Code of the Russian Federation, clause 1 of which divides situations of filing corrective reports into mandatory and optional.

The obligation to submit clarification occurs when the submitted reports reveal:

• non-reflection or incomplete reflection of necessary information;
• understatement of accrued amounts.

Errors and inaccurate data that do not entail an underestimation of accrued amounts are not required to submit clarifications. And if the payer, using his right to submit adjustments to correct such shortcomings, submits such a report after the expiration of the deadline established for submitting the original reports, then this does not lead to sanctions.

For a complete list of cases when the calculation of contributions will have to be submitted again, see ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

Resolution of the Board of the Pension Fund of the Russian Federation dated October 15, 2019 No. 519p

4. In order to correct personalized accounting information and make clarifications (additions) to the individual personal account, the insured person (representative of the insured person) submits an application, as well as the following documents:

citizen's identity document;

identification documents and confirming the authority of the representative (if the application is submitted by a representative of the insured person);

documents confirming the grounds for adjusting personal accounting information and making clarifications (additions) to an individual personal account (with the exception of documents at the disposal of territorial bodies of the Pension Fund or other state bodies, local government bodies or organizations subordinate to state bodies or local government bodies) (hereinafter - documentation):

1) about periods of work and (or) other activities included (counted) in the insurance period, including:

about the periods of work that was carried out in areas exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;

on periods of work and (or) other activities that were performed outside the Russian Federation, counted towards the insurance period in cases provided for by the legislation of the Russian Federation or international treaties of the Russian Federation;

on periods of work in agriculture that give the right to establish an increase in the size of the fixed payment to the insurance pension;

(Paragraph as amended, put into effect on September 18, 2021 by Resolution of the Pension Fund Board of August 4, 2021 No. 540p. - See previous edition.)

about length of service in relevant types of work, which gives the right to early assignment of an old-age insurance pension, including periods of work in the regions of the Far North and equivalent areas;

2) about periods of training and other periods counted in the insurance period;

3) about earnings before January 1, 2002 for calculating the amount of the insurance pension, including income received in connection with business activities.

5. The application and documents can be submitted by the insured person personally or through his representative by submitting directly to the territorial body of the Pension Fund of the Russian Federation, as well as by sending in the form of an electronic document using public information and telecommunication networks, including the Internet, including the federal state information system “Unified portal of state and municipal authorities on the official website of the Pension Fund of the Russian Federation.

6. An application submitted by a citizen to the territorial body of the Pension Fund in person (through a representative) is registered by an employee of the territorial body of the Pension Fund on the day of application.

An application submitted in electronic form is registered automatically in the automated information system of the Pension Fund of the Russian Federation on the day it is received.

7. The application is considered by the territorial body of the Pension Fund of the Russian Federation within 10 working days from the date of registration of the application (if the documents listed in paragraph 4 of this Procedure are available).

8. In case of absence (incompleteness) of information necessary to establish (clarify) individual (personalized) accounting information and make clarifications (additions) to an individual personal account, or if the information specified in the documents submitted by the insured person does not correspond to the information of the individual (personalized) records at the disposal of the territorial body of the Pension Fund, the authorized person of the territorial body of the Pension Fund, no later than the working day following the day of receipt of the application, sends to state bodies, local government bodies and organizations subordinate to state bodies or local government bodies that have the documents (information) specified in paragraph 4 of this Procedure, a request for their submission (hereinafter referred to as the interdepartmental request).

9. If state bodies, local government bodies or organizations subordinate to state bodies or local self-government bodies fail to submit documents at the request of the territorial body of the Pension Fund of Russia within five working days from the date of receipt of the interdepartmental request 1, the territorial body of the Pension Fund of the Russian Federation suspends the period for consideration of the application until the submission of the documents requested in specified bodies and organizations, but not more than three months.

1Article 7.2 of the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” (Collected Legislation of the Russian Federation, 2010, No. 31, Art. 4179; 2021, No. 14, Art. 1461).

10. No later than the working day following the day of receipt of documents requested by the territorial body of the Pension Fund of the Russian Federation in state bodies, local government bodies or organizations subordinate to state bodies or local government bodies, and (or) after three months from the date of suspension of the period for consideration of the application. consideration of the application is restored.

11. The territorial body of the Pension Fund of the Russian Federation notifies the citizen of the suspension and restoration of the period for consideration of the application in the manner specified in the application.

12. Based on the results of consideration of the application and documents available to the territorial body of the Pension Fund of Russia, in accordance with the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” (Collected Legislation of the Russian Federation, 2013, No. 52, Art. 6965 ; 2014, No. 2; 2021, No. 10, Art. 895) (hereinafter referred to as the Federal Law of December 28, 2013 No. 400-FZ.) and the Federal Law of July 21, 2014 No. 208-FZ “On the Peculiarities of Pension Security citizens of the Russian Federation living in the territories of the Republic of Crimea and the federal city of Sevastopol" (Collected Legislation of the Russian Federation, 2014, No. 30, Art. 4209; 2021, No. 31, Art. 4465) authorized territorial body of the Pension Fund of the Russian Federation:

makes a decision on adjusting individual (personalized) accounting information and making clarifications (additions) to an individual personal account (hereinafter referred to as the decision on adjustment);

makes a decision to refuse to adjust individual (personalized) accounting information and to make clarifications (additions) to an individual personal account (hereinafter referred to as the decision to refuse to adjust);

sends a notification to the policyholder that any discrepancies in the submitted individual (personalized) accounting information will be eliminated within five working days (hereinafter referred to as the notification).

13. The decision on adjustment or the decision to refuse adjustment is formalized no later than 10 working days from the date of receipt of the application and documents by the territorial body of the Pension Fund (in the case of sending an interdepartmental request - no later than 10 working days from the date of receipt of the documents requested by the territorial body of the Pension Fund).

The territorial body of the PFR makes a decision to refuse the adjustment if the documents submitted by the applicant (in accordance with paragraph 4 of this Procedure), and (or) documents available to the territorial bodies of the PFR, and (or) documents requested by the territorial body of the PFR from state bodies, local self-government bodies or organizations subordinate to state bodies or local self-government bodies, do not confirm the existence of the facts specified in the application submitted by the insured person and which are the basis for adjusting the information.

14. In accordance with the decision on adjustment, the authorized territorial body of the Pension Fund carries out:

execution of personalized accounting document forms with updated information contained in an individual personal account for periods of work with an insured who, at the time of filing the application, was liquidated or its activities were terminated for reasons provided for by the legislation of the Russian Federation, as well as for the purpose of including other periods of activity in the insurance period counted in the insurance period 2;

2Article 12 of the Federal Law of December 28, 2013 No. 400-FZ.

performing procedures for including updated personalized accounting information in the individual personal account of the insured person.

15. Correction of personalized accounting information on the issue of clarifying the information contained in the individual personal account in relation to information for periods of work with the insured who carries out the activity is carried out by the territorial body of the Pension Fund of the Russian Federation at the place of registration of the insured of the procedure for receiving and including in the individual personal account of the insured person personalized accounting information provided by the policyholder in accordance with the notification, in order to eliminate existing discrepancies.

16. The territorial body of the Pension Fund of the Russian Federation, which has considered the application, informs the insured person (representative of the insured person) about the results of its consideration in the manner specified in the application, and also informs the territorial body of the Pension Fund of the Russian Federation at the place of application of the insured person about the results of consideration of the application.

Options for deadlines for filing mandatory clarification and their consequences

For an updated report that is required to be submitted, the occurrence of associated sanctions depends on when such a report is submitted (Article 81 of the Tax Code of the Russian Federation):

• before the end of the deadline established for filing the initial reports, there will be no sanctions (clause 2);
• after the deadline established for filing the initial reports, but before the end of the deadline for payment of accrued amounts, there will be no sanctions if the Federal Tax Service has not notified the payer before this moment that errors have been detected in the reports that require mandatory clarification, or that an on-site inspection has been scheduled (clause 3 );
• after completion of both deadlines (both delivery and payment), sanctions can be avoided if (clause 4):
• Until this moment, the Federal Tax Service Inspectorate has not notified the payer about the discovery of errors in the reporting that require mandatory clarification, or about the appointment of an on-site inspection, and the payer himself, before submitting the clarification, paid the amounts additionally accrued for payment according to the clarified reporting, and penalties for these amounts (subclause 1) ;
• The clarification was submitted after the completion of the on-site inspection, which also covered the period of clarification, and during it no errors were identified that required mandatory adjustments to the reporting (subclause 2).

All these rules are now fully applicable to insurance premiums (clause 7 of Article 81 of the Tax Code of the Russian Federation), as well as the fact that clarifying reports on them must be submitted on the form that was in force during the period of clarification (clause 5 Article 81 of the Tax Code of the Russian Federation).

An additional opportunity to exempt the calculation of insurance premiums from sanctions

In addition to the options contained in Art. 81 of the Tax Code of the Russian Federation, for insurance premiums there are also situations that allow the Federal Tax Service to avoid punishment for this if the Federal Tax Service Inspectorate identifies inconsistencies in the calculation submitted. They are described in paragraph 7 of Art. 431 Tax Code of the Russian Federation:

• discrepancy between data on total accruals for mandatory pension insurance for the last quarter of the reporting period and similar personal information;
• presence of inaccurate personal data characterizing a specific insured person
• There are errors in the calculation:
• in the amount of payments accrued in favor of individuals;
• the basis for calculating contributions to compulsory pension insurance, which has not exceeded the limit;
• the amount of contributions to compulsory pension insurance calculated from such a base;
• the basis for calculating contributions to compulsory health insurance at an additional rate;
• the amount of contributions to compulsory health insurance at an additional rate.

Having identified inconsistencies of this kind, the Federal Tax Service notifies the payer of contributions about this with a notice sent within the period counted from the day of receipt of the calculation and defined as:

• the nearest next business day if the payment is submitted electronically;
• 10 working days if the report is submitted on paper.

In this case, the original calculation acquires the status of unrepresented. However, on the date of its submission to the Federal Tax Service, the clarification with the correct data will be accepted, submitted within the period counted from the date of sending the notification to the payer and amounting to no more than:

• 5 business days for email notification;
• 10 working days for notice sent on paper.

Obviously, under such conditions, payers who have the opportunity to exchange information electronically with the Federal Tax Service are in a much more advantageous position.

Adjusting an individual personal pension insurance account: responsibilities

Georgy Sitnikov

Lawyer-consultant

e-mail: [email protected]

A pressing issue at present is the adjustment of the data of the individual personal account of the insured person in the compulsory pension insurance system. Accounting data reflects, among other things, the length of service and working conditions of citizens that directly affect their pension provision - retirement age and pension amount.

According to Part 3 of Art. 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”, periods of employee employment in jobs with harmful or dangerous working conditions are counted towards the length of service, which gives the right to early assignment of an old-age labor pension, only if the employer Insurance premiums are calculated and paid at the rates established by Article 58.3 of Federal Law No. 212-FZ of July 24, 2009.

Early retirement is a fairly common subject of litigation in the courts. At the same time, the courts take different positions regarding the rights and obligations of both the employer and the bodies of the Pension Fund of the Russian Federation.

Practice shows that Pension Fund authorities are not enthusiastic about independently changing the data of an individual personal pension insurance account. Moreover, when considering cases in courts, they insist on the position that they are an improper defendant, or they declare that it is mandatory to pre-trial adjust the personal account. When deciding on the early retirement of citizens, Pension Fund authorities are guided exclusively by personalized accounting data.

At the same time, existing legislation and judicial practice make it possible to oblige the bodies of the Pension Fund of the Russian Federation to make the necessary changes to an individual personal account. In addition, the issue of bringing the employer organization as a defendant remains debatable for the courts.

In this article we will consider the rights and obligations of persons involved in the formation of personalized accounting information - employers (policyholders), employees, bodies of the Pension Fund of the Russian Federation.

Legal basis:

According to Art. 16 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Federal Law No. 27-FZ), the bodies of the Pension Fund of the Russian Federation have the right, among other things, to demand from policyholders timely and correct submission of information specified by this Federal Law, if necessary, based on the results of checking the accuracy of information provided by policyholders, adjust this information and make clarifications in the individual personal account, informing the insured person about this.

In addition, the bodies of the Pension Fund of the Russian Federation are obliged to ensure the timely inclusion of information provided by policyholders in the relevant individual personal accounts, and to monitor the correctness of the information provided by policyholders.

Currently, there are instructions on the procedure for maintaining individual (personalized) records of information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n (hereinafter referred to as Instruction No. 987n).

According to clause 41 of Instruction No. 987n, if a discrepancy is detected between the provided individual information and the results of the audit, the territorial body of the fund sends a notification to the policyholder to eliminate the existing discrepancies.

The policyholder, within two weeks after receiving a notification from the territorial body of the fund about the elimination of existing discrepancies, submits updated data to the territorial body of the fund.

If the policyholder has not eliminated the existing discrepancies within the established period, the territorial body of the fund makes a decision to adjust individual information and clarify the personal accounts of the insured persons and, no later than 7 days from the date of such decision, informs the policyholder and the insured persons about this.

If the policyholder has been liquidated, the territorial body of the fund, at the request of the insured person and on the basis of the documents submitted by the insured person, makes a decision to supplement (clarify) the personal account of the insured person and, no later than 7 days from the date of such decision, informs the insured person about this.

Thus, the current legislation obliges the Pension Fund bodies to carry out, at the request of the insured person, adjustments to personalized accounting, while interaction with the policyholder is carried out by the Pension Fund bodies.

By virtue of para. 4 tbsp. 14 of Federal Law No. 27-FZ, the insured person has the right, in case of disagreement with the information contained in his individual personal account, to apply for correction of this information to the authorities of the Pension Fund of the Russian Federation, including its Board, or to the court.

Consequently, if it is impossible to adjust account data in a pre-trial manner, the defendant must be the Pension Fund of Russia, and the mandatory use of a pre-trial procedure for changing account data is not provided.

The legality of the requirements for Pension Fund bodies to make changes to account data is evidenced by the judicial practice of the courts of the constituent entities of the Russian Federation:

1. Appeal ruling of the Murmansk Regional Court dated January 14, 2015 No. 33-49-2015.

Fact of the case: A. filed a lawsuit against the State Institution “Office of the Pension Fund of the Russian Federation in Kandalaksha” for the early assignment of a labor pension.

By the decision of the UPF, he was denied an early retirement pension under subparagraph 2 of paragraph 1 of Article 27 of the Law of the Russian Federation of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” with reference to the lack of the required work experience in hazardous working conditions.

The court indicated that when calculating the insurance period, the periods of work and (or) other activities that are provided for in Articles 10 and 11 of Federal Law No. 27-FZ, after registering a citizen as an insured person in accordance with the Federal Law “On Individual (Personalized) Accounting in system of compulsory pension insurance" are confirmed on the basis of individual (personalized) accounting information.

While satisfying the plaintiff’s demands, the court also took into account that the employer is the proper defendant in the case, because The employer's responsibilities include providing individual personalized accounting information and correcting it .

In addition, this obligation of the employer is not relieved due to the fact that the employee’s documents are archived, since the employer is not deprived of the opportunity to request the necessary information from the archive.

2. Appeal ruling of the Novosibirsk Regional Court dated February 17, 2015 in case No. 33-1177/2015.

The plaintiff filed a claim with the court against the management of the Pension Fund of the Russian Federation in the Moshkovsky district of the Novosibirsk region, the management of the Pension Fund of the Russian Federation in the Zheleznodorozhny district of Novosibirsk with demands for the inclusion in the special length of service of periods of work giving the right to early assignment of an old-age pension in connection with special working conditions, since by decision of the Pension Fund of Russia the granting of a labor pension was denied due to the lack of the required length of service.

Having examined the evidence presented, the court satisfied the plaintiff’s demands that the Pension Fund of Russia be obliged to appoint an early old-age pension, and the Pension Fund of Russia body was also entrusted with the obligation to make changes to the information contained in the plaintiff’s individual personal account in connection with work under special working conditions.

What is especially important, the court rejected the arguments of the PFR bodies about the impossibility of making changes to the information contained in the plaintiff’s individual personal account due to the employer’s refusal to provide the necessary information, since the PFR bodies, in necessary cases, based on the results of checking the accuracy of the information provided by policyholders, must make adjustments this information and make adjustments to the individual personal account, informing the insured person about this.

The position of the court in a situation where there is no information in the personalized accounting data and the employer is liquidated is also indicative.

Ruling of the Samara Regional Court dated October 14, 2010 in case No. 33-10466/10:

The plaintiff filed a lawsuit against the State Institution “Administration of the Pension Fund of the Russian Federation in the Central District of Togliatti and the Stavropol District of the Samara Region”, the City Hall of Togliatti for inclusion in the individual personal account of information about the period of work for 2000 and recalculation of the pension.

The plaintiff was denied recalculation of the pension due to the fact that the employer did not receive information on wages in the established form for recording them on an individual personal account, and in order to recalculate the pension, wages must be confirmed by personalized accounting information based on an extract from the individual personal account in the Pension Foundation of the Russian Federation. It is currently not possible to provide this information, since the employer has currently been liquidated.

The court in its decision notes that the territorial body of the Pension Fund of the Russian Federation adjusts personalized accounting information and clarifies the individual personal accounts of insured persons, in particular, in the case of an appeal from the insured person regarding the clarification of information about the labor (insurance) experience contained in his individual personal account, in including in connection with the failure of the policyholder to provide initial data on labor (insurance) experience in the event of liquidation or termination of activity for other reasons, changes in pension legislation in relation to the period before January 1, 2002.

Thus, having received additional information about the plaintiff’s insurance experience and the amount of his remuneration, the pension fund body was obliged to take measures provided for by law to adjust the personalized accounting information.

In addition, failure by the policyholder to pay on time or not pay in full insurance contributions to the Pension Fund of the Russian Federation in favor of the insured persons, due to the nature and purpose of compulsory pension insurance, the need to ensure the rights of these persons, should not prevent them from exercising their rights in a timely manner and in full. receive a labor pension.

Judicial practice in relation to the disputes under consideration is currently just being formed, while the courts are also taking positions that differ from those under consideration. At the same time, we believe it is necessary to focus on the above arguments when resolving issues related to the adjustment of individual personal accounts, since they are fully consistent with the current legislation.

Thus, on the issue of adjusting individual personal account data, the current legislation and the positions of the judicial authorities allow us to draw the following conclusions.

Rights and obligations of the employer (policyholder):

1. The policyholder is obliged to promptly provide reliable information about the insured persons, including at the request of the authorities of the Pension Fund of the Russian Federation, within two weeks.

Notes:

1) For failure to provide the requested information within the established time frame, the bodies of the Pension Fund of the Russian Federation may, in court, recover the amount specified in Art. 17 of Federal Law No. 27-FZ.

2) The policyholder is obliged to provide the authorities of the Pension Fund of the Russian Federation with information about the working conditions of employees who have exercised the right to early retirement.

2. Policyholders have the right to supplement and clarify the information they provided about the insured persons in agreement with the relevant body of the Pension Fund of the Russian Federation.

Rights and obligations of the bodies of the Pension Fund of the Russian Federation:

1. Provide information from the individual personal pension insurance account at the request of the insured person.

2. The bodies of the Pension Fund of the Russian Federation have the right, on their own initiative, to adjust personalized accounting information and make adjustments to the individual personal account, informing the insured person about this.

3. The bodies of the Pension Fund of the Russian Federation are obliged, if a discrepancy is detected between the submitted individual information and the results of the audit, to send the policyholder a notice to eliminate the existing discrepancies (the policyholder is obliged to fulfill this requirement within two weeks).

4. If the discrepancies are not eliminated, the body of the Pension Fund of the Russian Federation independently makes a decision to correct individual information and clarify the personal accounts of the insured persons and, no later than 7 days from the date of such decision, informs the policyholder and the insured persons about this.

5. If the policyholder has been liquidated, the territorial body of the fund, at the request of the insured person and on the basis of the documents submitted by the insured person, makes a decision to supplement (clarify) the personal account of the insured person and, no later than 7 days from the date of such decision, informs the insured person about this.

Thus, in order to comply with the legitimate interests of the employee, employers are recommended to clarify personalized accounting information by sending it to the body of the Pension Fund of the Russian Federation, as well as at the request of the bodies of the Pension Fund of the Russian Federation in order to avoid penalties.

It should be remembered that insured persons (employees) can legally oblige the employer to provide relevant information to the authorities of the Pension Fund of the Russian Federation.

At the same time, making a decision on the early assignment of a pension and its payment is the responsibility of only the bodies of the Pension Fund of the Russian Federation, which is obliged, in the event of liquidation of the policyholder or failure to provide information, to independently make changes to the personal account of the insured person.

Rules for registering the corrective DAM for 2021

How should I prepare a corrective calculation for insurance premiums for 2021 and how to submit the DAM adjustment for 2021?

Corrections related to additional charges should be made in the updated report compiled for the reporting period in which the error was made (clause 1 of Article 54 of the Tax Code of the Russian Federation). If it is necessary to make corrections to reports for subsequent periods, then clarifications will have to be made for them as well. During the period when an error has been identified, corrections can only be made in 2 cases:

• the period of the error cannot be identified;
• the error resulted in unnecessary payments.

When compiling an update on insurance premiums for the 1st quarter - 9 months of 2021, you need to use the ERSV form from the Federal Tax Service order No. ММВ-7-11/ [email protected] in its original edition. If you need to make an accounting for 2021, you need to take the form as amended by the Federal Tax Service order dated October 15, 2020 No. ED-7-11/ [email protected] For the periods 2017-2019. An old form is taken, approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected]

The reporting period code will be selected according to the 2021 period being corrected. And in the “Adjustment number” field you will have to enter the serial number of the clarification. For all other data, the calculation should be completed in the usual manner, entering all the necessary information in each of the sections involved as if the original report was being prepared.

The exception here would be section 3, which contains personal information. It also contains an adjustment flag option that will only be used in certain situations. Correction options may be as follows (letters from the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11/ [email protected] , dated July 3, 2017 No. BS-4-11/ [email protected] ):

• Data that was not included in it is added to the report - the relevant information is added to section 3 (subsections 3.1 and 3.2) without indicating the adjustment number.
• It is necessary to exclude from the report information that was erroneously included in it - in section 3, the excluded data will receive an adjustment note, filled in with the data about the excluded person shown in the original report, subsection 3.1 and zero values ​​in lines 190–300 of subsection 3.2.
• The submitted information must be corrected either in terms of personal data about the insured person, or in relation to amounts - section 3, previously incorrectly reflected information will receive a correction note; filled in with the data on the excluded person shown in the original report, subsection 3.1 and zero values ​​in lines 190–300 of subsection 3.2, at the same time, without a note about the adjustment, section 3 in relation to this person will be filled out again, but with the correct data.

Submit the corrective calculation to the Federal Tax Service in the same way as the original one. The available methods are electronic (mandatory if the number of persons whose information is provided in the report exceeds 10 people) and paper.

How to correctly correct errors and submit clarifications so as to avoid a fine,

Instructions for adjusting personalized accounting information

1. General requirements

1.1 Corrective form SZV-6-1(2), type of information - KORR, is created only for those insured persons for whom an incorrect initial form SZV-6-1(2), type of information - ISHD was previously submitted (otherwise there is simply nothing to correct ). The KORR form completely replaces all the data on the personal account previously entered in the ISHD form, therefore the KORR form must contain ALL the correct information filled out, and not just the information that was incorrect and is being corrected.

1.2 CORR forms for previous reporting periods must be submitted by the policyholder together with ISHD reporting forms for the current reporting period. In the current reporting period, you can present adjusting information for several previous adjusted periods. When creating a CORR form, the “Reporting period” is indicated, in which the current reporting ISHD forms are presented, and the “Corrected period” - for which incorrect information is corrected. In this case, the adjusted period must be earlier than the reporting period. For example, “Reporting period”: 2013-1, “Adjusted period” - 2012 -2. In this case, together with the ISHD forms for the reporting period of the 1st quarter of 2013, CORR forms for the 2nd half of 2012 are presented.

1.3 ISHD and KORR forms are accompanied by one common form ADV-6-2, i.e. a general inventory of all submitted packs, which describes: the file name of the pack, the number of APs in each pack and the amount of contributions for the packs. Form ADV-6-2 is divided into two parts: - the upper part for ISHD information for the current reporting period, all amounts of accrued and paid contributions in the current reporting period are reflected here, the total line for all ISHD packs is compared with the submitted RSV-1 form for current reporting period; - the lower part is for CORR information for previous reporting periods, in this part - information about packs with CORR forms: with the amounts of additional accrued and additional paid contributions for each pack, the total non-zero amounts of additional accruals and additional payments for all CORR packs must be combined with updated form RSV-1 for previous reporting periods.

1.4 In the ADV-6-2 form, if there are CORR forms, in the part “Information on corrective (cancelling) information” in the columns “Additionally accrued...”, “Additionally paid...” the difference between the amounts of insurance premiums in the incorrect ISHD- forms and correct CORR-forms, and not the amounts per pack with CORR-forms; for this, in the typing program when generating CORR-forms, all ISHD forms of those reporting periods that are now being adjusted must be loaded previously submitted to the Pension Fund Office.

2. Correction of information based on length of service

2.1. If KORR forms are submitted only because of a change in length of service, then the KORR forms must indicate insurance premiums exactly the same as in the erroneous ISHD information, both accrued and paid, and the length of service is already correct. In the ADV-6-2 inventory, in terms of information about additional accrued and additionally paid amounts by batch, the values ​​0 should be indicated, since the amount of contributions in the incorrect ISHD forms and in the correct CORR forms are the same.

2.2 If CORR forms are submitted according to the Documentary Verification Report, then they must be submitted within the deadlines specified in the Report. If the deadline for submission does not coincide with the submission of the report for the current reporting period, then the CORR forms for registration must be submitted within the period specified in the Act before the start of the reporting campaign without ISHD forms. When generating such CORR forms, you need to select the current reporting period as the reporting period, and select the one for which corrections need to be made as the corrected period. When the deadline for the reporting campaign for the current reporting period arrives, it is necessary to create the current ADV-6-2 inventory taking into account the previously submitted packs of KORR forms. Do not change the numbers of packs with CORR forms, because they are already registered!!!

3. “Forgot” to submit individual information for the insured person in previous reporting periods

3.1 In this case, during the reporting campaign for the current reporting period, it is necessary to generate an ISHD - a form for that past period for this one forgotten employee, indicating only the length of service, without the amount of insurance contributions. Assign a new next number in order to this pack. This pack is presented without the ADV-6-2 inventory and will be added to the report (form RSV-1) for the reporting period in which they forgot to submit information for this employee.

3.2 When creating a set of ISHD forms for the current reporting period, it is necessary to create and submit in a new separate package a CORR form for this forgotten employee, indicating all the correct data: both length of service and insurance premiums. This CORR form will replace the ISHD form, which was submitted only with experience. In this case, the ADV-6-2 inventory for the current reporting period must be generated in accordance with clause 1.3.

3.3 Together with a set of reports for the current reporting period or earlier, it is necessary to submit updated RSV-1 forms from the past “forgotten” period to the current one, in which the amounts of payments and accrued insurance premiums will be increased by the amounts of this forgotten employee.

4. Submitted the employee’s individual information to an erroneous “alien” insurance number

4.1 In this case, during the reporting campaign for the current reporting period, generate an ISHD form for that reporting period for the correct insurance number of the employee, indicating only the length of service, without insurance contributions. Assign a new next number in order to this pack. This pack is presented without the ADV-6-2 inventory and will be added to the report (form RSV-1) for the reporting period in which information was submitted for this employee with an erroneous “alien” insurance number.

4.2 In the current reporting period, it is necessary: ​​- to generate a cancellation form SZV-6-1(2) (OTMN-form) for “someone else’s” insurance number, indicating the correct full name of the person whose insurance number was mistakenly used when submitting the last report; — generate a CORR form for this employee, indicating all his correct data: length of service and insurance contributions. The inventory form ADV-6-2 must be generated in accordance with clause 1.3. At the bottom of the inventory, “Information on corrective (cancelling) information”, in the columns “Additionally accrued...” and “Additionally paid...” the same values ​​of contribution amounts for OTMN-forms will be indicated with a minus sign (-), and for CORR-forms with a sign plus “+”, so the total amounts of this part of the inventory will be equal to zero “0”.

5. Adjustment of insurance premium amounts

5.1 KORR forms are generated in accordance with section 1.

5.2 The amounts of contributions in the lower part of the ADV-6-2 inventory, “Information on corrective (cancelling) information,” must correspond to the changes in contributions in the RSV-1 form. In this case, you need to keep in mind: - if the information is adjusted according to the amounts of contributions, before those accrued for payments to the employee made in the previous reporting period, i.e. forgot to tax (excessively taxed) payments accrued to the employee, then it is necessary to submit updated RSV-1 forms for the erroneous reporting period and further until the current reporting period; - if in the past reporting period they forgot to accrue payments to an employee or accrued them incorrectly and all additional salary accruals, including “reversal”, are carried out in the current reporting period, then the updated RSV-1 forms for previous periods do not need to be submitted, because accrual (reduction) of contributions for additionally accrued (reduced) payments now will be included in RSV-1 for the current reporting period.

6. Changing the tariff and category code of the AP (For example, you need to change the report from the PNEED category to NR)

6.1 Submit updated DAM-1 forms with correct accrued and paid contributions according to tariff code 01.

6.2 Create ISHD forms for all APs with the HP category code for all reporting periods for which it is necessary to change the tariff, indicating only the length of service (accrued and paid insurance premiums must be equal to zero (0)). Submit these bundles with new sequential numbers to the Pension Fund Office, first of all, without the ADV-6-2 inventory. This information will be added to the corresponding RSV-1 reports.

6.3 Together with the ISHD forms of the current reporting period, submit: a) CORR forms with the HP category indicating all the correct data: length of service and insurance premiums - for all variable reporting periods for which the ISHD packs were generated according to clause 6.1; b) OTMN-forms with the PNED category for all periods for which the tariff code and the AP category code change.

6.4 Create a general form ADV-6-2 for the ISHD forms of the current reporting period and all OTMN and KORR forms generated according to clause 6.3. In this general inventory ADV-6-2 in the part “Information on corrective (cancelling) information” in the columns “Additionally accrued ...” and “Additionally paid ...”, various similar values ​​​​for OTMN forms will be indicated with a minus sign “-”, and for CORR -forms with a plus sign “+”, the total amounts will be equal to the amounts of the difference in contributions in the new DAM-1 form with tariff 01 and in the old DAM-1 form with tariff 07.

How to correct an error in the RSV for the period preceding 2021

But what should you do if you need to adjust the DAM for the period preceding 2021, for example for 2021? Such a calculation, depending on which accruals an error is identified, should be submitted either to the Pension Fund of the Russian Federation, filling it out on the required form (RSV-1, RSV-2 or RV-3), or to the Social Insurance Fund, using the previous one (valid until 2021) year) form 4-FSS.

These adjustments will not be reflected in any way in the reports submitted to the Federal Tax Service (letter of the Ministry of Finance of Russia dated August 21, 2017 No. 03-15-07/53488).

Registration of the DAM for 2021 and earlier, submitted to the Pension Fund of Russia, will be carried out on the form and according to the rules approved by the Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p in the latest edition. The rules for filling out RSV-1 require additional assessments of contributions to be reflected in line 120 of section 1, in sections 4 and 6 of the report. In respect of insured persons whose accruals were changed, it will also be necessary to submit an adjustment of individual information.

Sending a corrective calculation based on individual information

According to the Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p, corrective individual information is presented in a single package with the original data of the current reporting period.

If the initial data in the package is for the 2nd quarter of 2014 and later , then the package will consist of two initial DAM packs and the required number of corrective DAM packs (section 6) and SZV:

• RSV-1 (sections 1-5) - initial data on the organization (including data from the corrective packs);
• RSV-1 (section 6) - data on insured persons for the initial period;
• RSV-1 (section 6) corr - adjusting data on employees for any period since 2014;
• SZV corr - corrective information for any period before 2014;

The current reporting period of the original batches must match. The adjustment period in the SZV pack must be less than the original reporting period. Corrective individual information for the first half of 2010 can also be sent in a separate package (SZV corr. + ADV), indicating the second half of 2010 as the current period.

For example, to generate a reporting package in Kontur.Extern containing adjusting data on individual information for the 1st quarter of 2013 and the 1st quarter of 2015 (with the reporting period being the 1st quarter of 2021), you must do the following:

1. Create corrective SZV and ADV for the 1st quarter of 2013. The current period must correspond to the period of the initial information, that is, the 1st quarter of 2021.
2. Create an adjusting RSV-1 (section 6) for employees for the 1st quarter of 2015. The current period must correspond to the period of the initial information, that is, the 1st quarter of 2021.
3. Generate the initial DAM for the organization and the DAM (Section 6) for employees for the 1st quarter of 2021. When forming the DAM for the current period, corrective information for the 1st quarter of 2013 and the 1st quarter of 2015 should be added to the package.

The technology for generating the package will differ depending on which program is used to prepare reports to the Pension Fund.

As a rule, in addition to the adjustment for employees, Section 4 and Section 6.6 are filled out in the original batches.

• Section 4 is filled out instead of the corrective form RSV-1 for previous periods if there are positive amounts of additionally accrued contributions (for the organization) for the insurance, savings part, FFOMS or at an additional tariff.
• If there are additional amounts paid (and the amounts of additional accruals are negative), then instead of section 4 you need to create an adjusting RSV-1 for the previous period or contact the pension fund for recommendations on sending adjustments.

Sending canceling information to SZV is similar to sending corrective reports. In the Kontur.Extern system, it is possible to send canceling and correcting information (with the original) in one package.

Results

Reporting on insurance premiums is subject to the rules applicable to reporting on tax payments, in particular, the provisions of Art.
81 Tax Code of the Russian Federation. It also allows for the submission of clarifications when erroneous data is entered into the original document. The preparation of clarifying reports has a number of nuances. You can avoid sanctions when submitting clarifications on contributions not only if you comply with the requirements of Art. 81 of the Tax Code of the Russian Federation, but also following a condition unique to the calculation of contributions, which allows you to submit a clarifying report assigning it the date of submission of the original report containing incorrect data. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.