Accounting info. Accounting info Determine the appropriate last month

Until 2017, reporting to insurance funds was provided on the DAM-one form on a quarterly basis. Form RSV-1 was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, accounting for insurance premiums has been transferred to the jurisdiction of the tax authorities. At the same time, reporting forms have also changed.

Is it necessary to provide RSV-one in 2018? Let's figure it out.

What it is

The described reporting was sent to two funds:
Pension (PFR);

for compulsory health insurance (MHIF).

Attention: the forms have been replaced since the beginning of 2018. Now information is submitted to the Pension Fund on new forms:
SZV-M;

SZV - EXPERIENCE.

Who should fill out Employers are required to provide reporting on the SZV-one form

, which include:
- legal entities that have entered into agreements with other people:
- labor agreements;
civil contracts;

self-employed citizens creating jobs.

Attention: if earnings are calculated and paid from which the insurance premium is calculated, then the form must be submitted.

About deadlines

According to the methodology in force until 2018, calculations were provided quarterly until:

before the 15th day of the month following the reporting period, on paper;

Its frequency is as follows:
for 1 quarter;
for half a year;
in 9 months;

in a year.

Attention: if the date falls on a holiday or day off, the deadline is postponed to the next working day.

Is it available in 2018?

Due to the fact that this reporting includes an annual frequency, it is necessary to submit it for the last time in 2018:
until February 15 on paper;

until the 20th - in electronic form.

In what form should it be provided?

The law requires filing DAM-one in two options:
- On paper you need to prepare two copies:
- one remains in the fund;
the second is marked with receipt;
- The electronic version has the following features:
- mandatory for organizations employing more than 25 people;

must be certified by an electronic digital signature.

Important: if the number of employees of an enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.

Where to submit
- Enterprises and organizations are required to send the described calculation to the Pension Fund branch at their location:
Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transfer to funds

Organizations with a small number of employees and individual entrepreneurs can provide reporting:

personally;
through a representative (power of attorney required);
by post with a description of the attachment.

The electronic version, mandatory for enterprises with a large staff, is sent via the Internet or on a flash drive.

It must be certified with a digital signature.

Attention: issuing an electronic signature of the manager takes one or two business days. The cost of work varies between 6,500 - 7,500 rubles.

Filling rules

The methodology for entering this into the DAM-one was approved by Resolution of the Pension Fund of the Russian Federation Board No. 2P dated January 16, 2014. In addition, changes and additions were made to it. When filling out reports, you must strictly follow these guidelines.

The reporting consists of six sections. In each, you need to enter the appropriate data, focusing on the name of the cells.

Important: the information entered into the form is coded. It is necessary to study the instructions for filling out so as not to make mistakes.

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General requirements for entering data
When filling out the form, you should follow the general rules. They are:
Each page must contain a registration number. It is placed at the top of the page.
Only one indicator can be entered in a cell.
- The columns for which there are no indicators are filled in with dashes. The exception is the sixth section. There are no dashes in it.
- Not allowed:
- corrections;
errors;
adjustments.

Each sheet must be signed. The date is placed next to it.

The seal impression (if any) is placed on the title page. It says "M.P"

Important: the title page must indicate the reporting type and period code.

Filling Features
The RSV form one contains information about:
- personal data of each worker;
insurance premium made for him in:
MHIF;

recalculation of payments (section 4);

adjustment of amounts taking into account special rates (section 2.4).

Attention: corrective information is submitted only on forms that are valid at the time of reporting.
Reporting according to the described form is collected from sections, some of which are not filled out by individual groups of payers. The following pages are required:
- 2.5.1;

title;
If an enterprise uses reduced rates in accordance with Law No. 212, then Part 3 must be completed.
Enterprises that employ students are required to complete the fifth section.
Corrective information is included in parts 2.5.2 and 4.

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Latest changes in filling rules

The changes affected the procedure for entering data into the updated form in 2016. They are:

Organizations are required to provide updated data before mandatory reporting (after the first day of the fourth month following the reporting month). In this case, parts 2.5 and 6 are not included in the additional form.
If there is an overpayment, then the values of lines 150, 100, 140 and 130 are checked:
- the indicator from column 5 of line 150 must be equal to the sum of the values in columns 3 and 4 (of the same line).
The use of codes has been clarified:
- “CHILDREN” means that a person is on parental leave for one and a half years;
- if the child is already 1.5 years old, but not three years old, then the code “DDILID” is entered;
- "CHILDREN" is used to refer to parental leave granted to:
  - guardian;
  - grandmother or grandfather;
  - another relative (not a parent).
- “NEOPL” is used to identify periods of leave without pay or forced downtime due to the fault of the worker;
- the period of advanced training is coded with the sign “QUALIFICATION”;
- if a citizen is involved in the performance of state or public duties, then “SOCIETY” is indicated;
- donor days are shown as "SDKROV";
- standstill associated with suspension from work is coded with the sign “SUSPENDED”.

What to do if no activity was carried out

Enterprises and entrepreneurs that have not accrued earnings are still required to submit the form to the Pension Fund. In this case, the title and the first two sections are filled out. Failure to submit a zero report is equivalent to a violation of the deadline for its submission.

Attention: along with the zero form, you must provide an explanatory note describing the reasons for not transferring funds to the funds

Punishment for violation

Government agencies strictly approach the control of deadlines and information in the described calculation. If violations are detected, a fine is imposed:

1000 rubles for failure to meet deadlines for payment of due amounts;
if the money is not transferred, the amount of penalties depends on the amount of non-payment:
- 5% of contributions due for mandatory transfer for the last quarter;
- at least one thousand rubles;
guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

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Watch the video about new reporting forms in 2018

On the same topic

The closer the end of July is, the more different questions regarding reporting arise from our clients. And here is one of the latest hits in the list of various problems: after submitting the calculation of insurance premiums, it turned out that one of the employees changed her last name, but “forgot” to warn the HR department about this, and as a result, the tax office asks to send an adjustment calculation with clarification for this one employee .

Summer is the time for weddings, and this question has turned out to be one of the most pressing over the past two weeks. Today I will talk about a wonderful opportunity of the 1C program: Salaries and personnel management 8, ed. 3 automatically analyze the changes that have occurred in the program compared to the submitted report and generate an adjusting DAM.
So, the accountant generated and sent a calculation of insurance premiums for the first half of the year. By the way, a little off topic. In 1C: ZUP 8, ed. 3, a very convenient opportunity has appeared to create a register of amounts for employees included in section 3:

Using this magic button, we get this detailed report with the base for calculating insurance premiums for each employee for each month:

This kind of “usefulness” recently appeared in the program.
So, let's return to the unsuspecting accountant, who, having received the report submission protocol, was incredibly surprised that one of the employees was happily married and changed her last name.
First of all, we need to open an individual’s card and change the employee’s last name. To do this, we will use a special form Change of name:

The history of name changes can be viewed in a special form:

Well, in fact, we are all ready to fill out the adjustment DAM. We create a new report in the form Calculation of insurance premiums (read where to find the report in the program. On the title page, set the adjustment number and click on the Fill button. The program will automatically compare the current data with the information in the submitted report, and then fill out section 1 with the same data as in the first report taking into account all changes, and section 3 will include only those persons for whom there are changes compared to the previous report.

Let's look at how the 1C Accounting 8.3 computer program helps an accountant make quarterly reports to the Pension Fund.

If the necessary documents were entered into the 1C system in a timely and correct manner, then the generation of “pension” reporting does not present any difficulties, since it is performed automatically. In order for all the data to get to the right places in the reports, the following operations must be entered into 1C.

First of all, the monthly calculation of contributions for compulsory health insurance and compulsory medical insurance. It is produced by the program simultaneously with the calculation of salaries to employees using the 1C document “”. The contribution rate is pre-set in the salary accounting settings (see the “Directories and Settings” item in the “Salaries and Personnel” section).
Payment of contributions should also be included in the report to the Pension Fund. It should be reflected in 1C bank statement “ ” with the transaction type “Payment of tax” (tax “Insurance contributions to the Pension Fund” or “to the Federal Compulsory Medical Insurance Fund”, type “Contributions”).

When documents on the calculation and payment of contributions have been successfully entered into the program, you can begin generating reports to the Pension Fund. In 1C, the workplace serves this purpose:

Salary and personnel / Insurance premiums / Quarterly reporting to the Pension Fund of Russia

To create a new set of reporting packs, just set the current period and click “Create set” (the period on this button will be specified automatically).

If the 1C 8.3 program contains previously created and saved sets for other periods, they are displayed in the list. Moreover, creating a new set of forms is possible only if earlier sets have the status “Sent” or “Will not be transferred”. To change the state, use the “Set state” link.

By clicking the “Create kit” button, the program creates and automatically fills out the RSV-1 form. The window that opens displays general information about the taxable base and accrued contributions for the required period. The form status is “In progress”.

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Section 1 includes the amounts of contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund that were accrued and paid during the period, as well as debt (if any).

Section 2 reflects the calculation of contributions based on the tax base and the applicable tariff. If during the period in the program “Sick Leave” documents were entered, according to which benefits were calculated, the amount of benefits will automatically be reflected in section 2 in lines 201 and 211 “Amounts not subject to insurance contributions.”

How to change data in RSV-1 reporting in 1C 8.3

If we return to the form for working with RSV-1 and select the line “Pack of sections 6 RSV-1” here, we will see that a list of employees appears below with the amounts of earnings and accrued contributions. This is the data that falls into “Individual Information” (section 6).

Double-clicking on the line with the employee opens the form for editing section 6 of the RSV-1 for this employee. If necessary, all information here can be edited manually: change amounts, add new lines.

The “Section 6.8 (experience)” tab of the same form displays information about the employee’s length of service. If sick leave was entered for him, then the period of illness is automatically displayed here with the code VRNETRUD. This section is also available for manual editing. For example, if an employee, by agreement with management, was granted leave “without pay,” you should add lines here and indicate the required period of leave by selecting the desired code in the “Calculated length of service” section.

If necessary, information such as periods of work under special conditions or on a preferential position is also filled in. In case of work in “harmful” conditions, fill out section 6.7.

Another opportunity that allows you to edit the length of service of employees is the link “Experience” in the form of working with RSV-1:

Clicking this link opens a form for editing the length of service in the form of a list of employees. This form also contains columns for information about the appointment of an early pension. Changes made to the experience should be saved using the appropriate button.

How to generate PFR reporting in the 1C 8.3 Accounting program?

Let's look at how the 1C Accounting 8.3 computer program helps an accountant make quarterly reports to the Pension Fund.

1. First of all, the monthly calculation of contributions for compulsory health insurance and compulsory medical insurance. It is carried out by the program simultaneously with the calculation of salaries to employees using the 1C document “Payroll”. The contribution rate is pre-set in the salary accounting settings (see the “Directories and Settings” item in the “Salaries and Personnel” section).
2. Payment of contributions should also be included in the report to the Pension Fund. It should be reflected in 1C as a bank statement “Write-off from current account” with the transaction type “Payment of tax” (tax “Insurance contributions to the Pension Fund of the Russian Federation” or “to the Federal Compulsory Medical Insurance Fund”, type “Contributions”).

Generation of RSV-1 reporting

Salary and personnel / Insurance premiums / Quarterly reporting to the Pension Fund of Russia

To create a new set of reporting packs, just set the current period and click “Create set” (the period on this button will be specified automatically).

Section 1 includes the amounts of contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund that were accrued and paid during the period, as well as debt (if any).

How to change data in RSV-1 reporting in 1C 8.3

If necessary, data such as periods of work under special conditions or on a preferential position are also filled in. In case of work in “harmful” conditions, fill out section 6.7.

Another opportunity that allows you to edit the length of service of employees is the link “Experience” in the form of working with RSV-1:

How to upload RSV-1 and other reporting to the pension fund

The finished RSV-1 report can be printed on paper or downloaded from 1C as a file in PFR format. It is possible to check the correctness of filling out the report using both the built-in check in 1C and third-party programs.

The “Quarterly reporting to the Pension Fund of Russia” workplace also allows you to create a corrective form RSV-1 and load sets of forms into the program from reporting files.

Starting from version 3.0.43 and higher, the 1C:Accounting 8.3 program also generates a monthly SZV-M report (it is available in the “Directories and Settings” subsection of the “Salaries and Personnel” section of the program).

Based on materials from: programmist1s.ru

For the entire past year, policyholders must provide the RSV-1 calculation to the Pension Fund. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.

What the PFR RSV-1 form is and what difficulties may arise when entering figures (for contributions), we will consider in the article. You can download the PFR RSV-1 form at.

Any employer, regardless of the chosen taxation system, must fill out and submit form RSV-1 to the Pension Fund of the Russian Federation.

The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, contributions that were accrued and paid to structures such as the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund are indicated.

The document displays specific amounts that were accrued and paid to employees for the following purposes:

For the employee's pension, which is responsible for insurance.
Contributions going to the funded part of a future pensioner.
Part of the funds to pay for medical expenses. fear of the central (federal) fund.
To pay medical fees. fear of the regional fund.

This report is completed and submitted to the regulatory authority, the Pension Fund of Russia, once a quarter. The reporting periods are 1st quarter, six months, 9 months, and the last quarter, the annual one, closes the accounting year.

Who submits the RSV-1 report?

State The authority, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:

For businessmen who have employees on their staff.
Individuals who, although not individual entrepreneurs, have entered into an agreement of any nature with another person.
All organizations and firms, regardless of taxation regime.

If an agreement with an employee is concluded, it means that the responsibilities of the policyholder include not only paying contributions, but also filling out reporting documents. For example, according to the RSV-1 form of the Pension Fund of Russia. You can download and fill out the form on the Pension Fund website or from us.

Procedure for filling out RSV-1

We have decided that the document is filled out by employer-insurers. And everyone determines for themselves which sections need to be filled out. As a rule, standard filling consists of the following sections of RSV-1:

first page (title page);
section 1;
subsection 2.1;
section 6.

Other sections are filled in if additional charges have been made for insurance premiums.

Thus, the RSV-1 form will be filled out according to the data that was accrued and paid in the organization.

Title page

Before you begin filling out the main sections of the document, you need to fill out the first page (title page). It must indicate the following employer information:

Full name of the policyholder;
employer's tax identification number and checkpoint;
registration number issued by the Pension Fund;
OKVED. This code is issued by the NO when registering a company or merchant;
telephone.

All fields on the title page must be completed. If something is missed, it will already be considered a violation.

First section - Calculation of accrued and paid insurance premiums

When filling out the first section of reporting, responsible persons usually do not experience any difficulties. The main thing is to enter the correct numbers.

So, in the first section of the form you will need to indicate the total amounts that were accrued and paid for all employees. All data entered into this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.

Section six - Information about the insured persons

Individual data for each employee is entered here. The following information is required when filling out RSV 1:

Full name of the insured persons;
SNISL employee;
contributions accrued to specialists;
the amount of contribution that was paid for the employee.

Each calculation sheet is signed by the head of the company.

Deadlines for submitting RSV-1 Pension Fund and fines

It is important to remember that the deadlines for submitting the document vary. If the organization has fewer people on staff, then it can be submitted on paper. The deadline for submitting a document for this format is the 15th day of the reporting quarter. If the DAM form is provided electronically, then it must be submitted on the 20th. This date is determined for those policyholders who have more than one person on their staff.

Under no circumstances should you be late for submitting documents. Failure to submit a reporting document on time imposes a fine on the company.

If the form was not submitted in the format established for the enterprise (it must be submitted electronically, but was submitted on paper), then the fine will be 300 rubles.

If the document was submitted late, a penalty is imposed, which is 5% of the amount of the specified fees. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.

For example, Lotos LLC submitted payments online in November, although they were supposed to be submitted on the 21st. It turned out that the delay in submitting the document was less than a month.