RSV report 1 example. Reporting on insurance premiums, form. What mistakes should not be made in the RSV

All policyholders (organizations and individual entrepreneurs) are required to submit calculations in the form of RSV-1 for 9 months of 2016 no later than November 15 “on paper”. RSV-1 for 9 months in electronic form must be submitted no later than November 21, 2016 (November 20 is a day off). Has the new RSV-1 form been approved for making calculations for 9 months? What to pay attention to when filling out? You will find answers to these questions and an example of filling out a calculation for 9 months in this article.

Deadlines for delivery of RSV-1 for 9 months of 2016

RSV-1 is submitted based on the results of the reporting periods. There are four of them in total: the first quarter, half a year, nine months and a year (clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ).

The RSV-1 calculation for 9 months of 2016 must be submitted to the Pension Fund of Russia:

• no later than November 15 “on paper”;
• no later than November 21 in electronic form (November 20 is a day off).

Who must pass RSV-1 in 9 months

All policyholders must submit RSV-1 for 9 months of 2016:

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

All policyholders should submit RSV-1 9 months in advance if they have insured persons, namely:

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

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees and he did not make payments or remuneration to individuals for the period from January to September 2016, then he does not need to submit RSV-1 for 9 months of 2016. Indeed, under such circumstances, individual entrepreneurs are not recognized as “insurers.”

Form RSV-1 for 9 months of 2016

It is worth noting that some accountants call nine-month reporting on insurance premiums “RSV-1 for the 3rd quarter.” However, this is not true. The fact is that RSV-1 for many indicators needs to be compiled on an accrual basis: for the first quarter, for half a year and for 9 months of 2016. That is, in RSV-1 for 9 months the indicators from January 1 to September 30, 2016 inclusive should be reflected, and not only for the 3rd quarter. Therefore, it is correct to call the current RSV-1 “RSV-1 for 9 months of 2016.”

Filling out RSV-1 for 9 months of 2016: sample

The current RSV-1 PFR form includes a title page and six sections. As part of the RSV-1 for 9 months of 2016, it is necessary to submit: the title page, section 1, subsections 2.1 of section 2 and section 6 (clause 3 of the Procedure, approved by Resolution of the Pension Fund of January 16, 2014 No. 2p, hereinafter referred to as the Procedure).

Step 1: Complete Section 6

First of all, enter the data in section 6 “Information on the amount of payments and other remunerations and the insurance experience of the insured person.” Compile this section for each employee.

Section 6 of the RSV-1 Pension Fund form for 9 months of 2016 is filled out for the period from January to September 2016 for each person:

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

On a quarterly basis, all companies, as well as entrepreneurs paying salaries to employees, are required to submit a calculation of contributions for compulsory pension and medical insurance to the Pension Fund of Russia, approved in the RSV-1 form.

Starting next year, in connection with the transfer of authority to accept payments for contributions submitted by their payers, the Federal Tax Service will transfer to the Federal Tax Service, and the form of payment will also change. And until the end of 2016, RSV-1 reporting will still be accepted.

Changed deadlines for submitting RSV-1 calculations from 2016

The table below shows the reporting deadlines for this year depending on how it was submitted to the fund for the past quarter.

Due to the fact that May 15 and November 20 fall on a Sunday, and August 20 falls on a Saturday, the day of reporting is moved to a working day after the weekend that falls on the reporting dates - May 16 and November 21, as well as August 22.

Attention! If there are more than 25 employees, then reporting is submitted exclusively in electronic format.

Features of filling out the unified settlement form RSV-1

For more than a year, RSV-1 has been carried out according to a single form, including:

• amounts of pension contributions;
• the amounts of contributions required for accrual to compulsory medical insurance;
• personal calculations for individual employee contributions to the Pension Fund.

The main advantage of the introduced new settlement form RSV-1 is a significant reduction in the volume of submitted calculations, a significant reduction in the labor intensity of its preparation compared to the previously used algorithm for submitting calculations, and a reduction in the number of errors made.

Features of the updated RSV-1 report

A number of features of the single form make it possible to summarize current accruals and calculations of contributions and correctly reflect the debt for all previous periods:

• now contributions are made in a single order without the payer dividing it into parts;
• section 4 is completely reserved for recording recalculations on any basis made for the period starting from 2010;
• Section 2.4 appeared, providing for the calculation of insurance amounts in accordance with the application of special rates;
• Personal data omits information about transferred contributions.

Attention! Any adjustments to information submitted for previous reporting periods must be submitted using forms valid at the time of preparation of the primary reporting and must be accompanied by the sixth section.

Who should fill out which sections?

Let's present a short list of organizations filling out certain pages of the updated RSV-1 format in the table below.

Some subtleties of title form design

Let us dwell on the features inherent specifically in the RSV-1 report.

Feature #1. When submitting corrections, you must enter the code for the reason for their submission, presented in the table below.

When changing the calculation with reasons for the first two codes, it is necessary to simultaneously submit section 6 according to the following rules:

• when the deadline for submitting the calculation has not passed, the information is assigned the “initial” type;
• when the deadline for submitting the calculation has passed, then “correcting” or “cancelling” data are presented.

Feature #2. If the report is submitted for the last time due to termination of activity, then the letter “L” is placed in the allocated cell, otherwise - a dash.

Feature #3. OKVED is entered according to the current classifier of types of activities.

Feature #4. The number of persons reflected in the cell must be equal to the number of information from section 6 and the total of column 4 of subsection 2.5.1 for a specific quarter.

Calculation according to the RSV-1 form in the Pension Fund: Procedure

1. Section 6 – on everyone to whom accruals were made during the reporting period.
2. Section 2.5 – information on submitted batches according to persuchet.
3. Title page.
4. Section 2, other sections providing for the use of additional or reduced tariffs.
5. The first section is a summary calculation, compiled at the last moment based on the information disclosed in the remaining calculation sheets.

Let's look at an example of the design of section 2 of the RSV-1 form.

Example #1

In the first three months of this year, seven workers received 618 thousand rubles. Of these:

• for temporary disability – 32 thousand rubles.

Accruals from April to June 2016:

• for April - 207,000 rubles, of which for sick leave - 8,200 rubles, the number of people who received earnings - 7 people;
• for May – 192,000 rubles. – number of employees – 6;
• for June – 213,000 rubles. accrued to 7 employees.

No one’s contributions exceeded the maximum amount for their accrual.

How to fill out section 2.1. shown in the table below. The names of rows and columns are abbreviated, rows without indicators are omitted.

In this case, the calculation of the values ​​of line 204 is performed using the formula:

∑page 204 = ∑page 200 – ∑page 201

And the calculation of contributions is made based on the taxable amount and their current rate. In our case, this is the usual rate:

∑page 205 = ∑page 204 x 22%

Contributions for other tariffs are calculated similarly.

Next stage of calculation

Based on the calculations made in sections 2, 3, as well as data on the opening balance of contributions as of January 1, 2016 and contributions transferred from April to June, section 1 of the DAM-1 is filled out.

Example #2

Let us use the initial information from Example #1 and information on the amounts transferred to the Pension Fund and the Compulsory Medical Insurance Fund since the beginning of the year:

1. As of January 1 of this year, there was an overpayment of contributions to the Pension Fund in the amount of 120 rubles, and a debt in favor of compulsory medical insurance in the amount of 50 rubles.
2. From January to March of this year, 86,920 rubles were transferred. to the Pension Fund and 20,150 rubles. - in the FFOMS.
3. During the second quarter of 2016, transfers of contributions amounted to:

• in April – 42,000 rubles. in PF and 9,736 rubles. – on compulsory medical insurance;
• in May – 43,736 rubles. in the PF and 10,138.80 – for compulsory medical insurance;
• in June – 42,240 rubles. in PF and 9,792 rubles. - on compulsory medical insurance.

We will show the filling of columns 1, 2, 3 and 8 in the table below. At the same time, for convenience, the names of the lines and the graph will be given more succinctly.

In the initial and final balances, a minus indicates the overpayment of contributions, and a plus indicates the debt on them.The balance in line 100 of the calculation is unchanged throughout all four reports for the entire current year.

Answers to pressing questions regarding registration of RSV-1

Question No. 1. How to correctly fill out the title page cell with the average headcount indicator and why is it needed?

Answer. The average headcount is calculated according to the rules approved by statistical authorities. This indicator is needed to determine the possibility of applying reduced tariffs, as well as the obligation to submit a report in one form or another: on paper or using electronic means.

When calculating the average payroll number, it is necessary to take into account all categories of workers to whom accruals were made:

• working under employment contracts, including external part-time workers;
• persons performing work within the framework of a concluded civil contract.

Question No. 2. Does the calculation presented on paper need to be certified with a company seal?

Answer. Starting from June 4, 2015, this form must be certified with a seal only if the enterprise has one, which is reflected in its constituent documents.

Question No. 3. What should you pay attention to when filling out section 4 of the single calculation?

Answer. It is issued in the event of any corrections made for any period.

1. All adjustment amounts represent either amounts to be additionally charged or reduced, i.e. the difference between the calculation indicator submitted with an error and the actual indicators.
2. Contributions intended for payment directly to the pension fund and contributions to the Compulsory Medical Insurance Fund are also adjusted when the tax base changes.
3. Only total indicators from this section are transferred to section 1.
4. The amounts of differences are shown for each adjusted month and for each code of the basis for the correction:
   • 1 – basis – desk check;
   • 2 – on-site inspection;
   • 3 – independent correction of mistakes;
   • 4 – adjustment of the base for calculating contributions in the absence of errors, but if circumstances change after the reporting period, for example, the return of vacation pay upon dismissal given to a former employee in advance.

Question No. 4. Do I need to submit amended information for employees when filling out section 4?

Answer. If in the calculation the specified section and the corresponding lines from the first section are completed, then it is also necessary to submit adjusted information for employees when correcting the report:

• since 2014, Section 6 has been submitted with the type of data submitted marked “corrective” or “cancelling”;
• when correcting reports for the years from 2010 to 2013, you must submit corrected information for workers using the SZV-6-1, SZV-6-2 or SZV-6-4 forms in force at that time.

In addition, when changing information from previous periods, subsection 2.5.2 of the current single calculation is filled in.

Question No. 5. What should you follow when filling out the code of insured persons in the sixth section?

Answer. The code is taken from the classifier of parameters that are intended to fill in personal information about the amounts of accrued earnings and contributions calculated from them. It is located in Appendix 2 to the approved RSV-1 form.

Question No. 6. How is underestimation of the tax base and contributions calculated from it punishable?

Answer. If the amount of contributions is underestimated, when the deadline for their transfer has already expired, the organization faces a fine of 20% of the amount of contributions not received by the fund.

Question No. 7. Is it possible to avoid a fine if an error is discovered that results in an understatement of the amount of contributions due for past periods for which the payment deadline has already passed?

Answer. Yes, it's possible. When an enterprise discovers an understatement of the base before it is discovered in the Pension Fund and independently corrects the report. Before sending it, it is necessary to transfer the amount of the detected arrears and penalties for the entire period until the overdue payment is repaid.

At the end of the year, it is necessary to fill out and submit to the Pension Fund a report on form RSV-1. The form of this report was approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p. This form began to be used starting with reporting for the 1st quarter of 2014. For 2014, you also need to fill out this RSV-1 form.

Deadlines for submitting RSV-1 to the Pension Fund

As for the deadlines for submitting RSV-1 to the Pension Fund, they have changed since January 1, 2015. For 2014, it is necessary to submit RSV-1 in paper form by February 15, 2015 (as before), and electronically by February 20, 2015.

February 15 falls on a Sunday, so the last day for submitting RSV-1 to the Pension Fund in paper form is February 16, 2015.

RSV-1 is submitted electronically by policyholders with an average number of employees of more than 25 people. Everyone else can report on paper.

Sample of filling out the RSV-1 form for 2015

The RSV-1 form was changed last year. The most important change is the addition of section 6, which includes information from reports SZV-6-4, ADV-6-5 and ADV-6-2. Therefore, the last three forms have not been filled out recently.

Only RSV-1 needs to be submitted to the Pension Fund for 2014.

For each employee, a separate section 6 is filled out, that is, their number will be equal to the number of employees for whom insurance premiums are transferred.

Also, changes in the form affected the division of pension contributions into the insurance and savings parts. In RSV-1 since 2014 there is no such division; all deductions are indicated in a single amount.

You can see details on filling out the RSV-1 form in, which shows the procedure for filling out each section.

When preparing a report to the Pension Fund for 2014, you must remember to indicate on the title page the reporting period – “O”, and the calendar year – “2014”.

Section 6 also indicates the reporting period “O” and the calendar year “2014”.

In section 2.1, columns 4, 5, 6 reflect data for the last three months of 2014 (October-December), column 3 - amounts calculated on an accrual basis from the beginning of the calendar year (from January to December 2014).

Section 2.4 is completed if there are employees in respect of whom additional insurance premiums are paid. Here, columns 4-6 also reflect data for the last three months of 2014, and column 3 shows the total amount from the beginning of the year.

We will submit reports in form RSV-1 for 2016 for the last time. From January 2017, Chapter 34 of the Tax Code of the Russian Federation will come into force, and control over insurance premiums, as well as the acceptance and verification of reports, will be transferred to the tax authorities. Starting with reporting for the 1st quarter of 2017, a new contribution reporting form developed by the Federal Tax Service of the Russian Federation is being introduced, and RSV-1 will no longer be submitted.

Deadline for delivery of RSV-1 2016

To determine the deadline for submitting the report, first check the average number of your employees. For employers who employ on average more than 25 people, only an electronic form for submitting the RSV-1 report is provided. If the average number of employees is less than 25, then the report can be submitted both electronically and on paper.

The deadline for submitting the RSV-1 calculation for 2016 depends on the method of submission:

• if the calculation is submitted on paper - no later than February 15, 2017,
• if the payment is submitted electronically, no later than February 20, 2017.

Please note: these deadlines also apply for submitting zero calculations RSV-1. It is a mistake to think that if you do not have accrued contributions, then they will not be able to fine you for not submitting a report. In this case, the Pension Fund of the Russian Federation may impose a minimum fine on the policyholder, which is 1000 rubles (Part 1 of Article 46 of Law No. 212-FZ of July 24, 2009).

RSV-1 for 2016, as well as the “clarification” for 2016 and earlier periods, continue to be submitted to your territorial branch of the Pension Fund of the Russian Federation. For the annual RSV-1, use the form approved by the Pension Fund of the Russian Federation on January 16, 2014, by resolution No. 2p (as amended on June 4, 2015).

The new calculation form from the Federal Tax Service of the Russian Federation for the report for 2016 is not used; it should be filled out when reporting on contributions for the first quarter of 2017.

Composition of the annual calculation of RSV-1

The RSV-1 calculation is submitted regardless of whether activities were carried out and whether wages and other benefits were accrued to employees in January-December 2016. The RSV-1 calculation for 2016 must include sections 1 and 2.1, as well as a title page. In this configuration, the zero calculation RSV-1 is delivered.

Individual entrepreneurs who did not have employees during 2016 and did not pay remuneration to individuals should not submit the RSV-1 form.

If employers paid remuneration to insured individuals in 2016, calculated pension insurance contributions and compulsory medical insurance contributions, then in addition to the mandatory ones, you need to fill out all the other necessary sections of the RSV-1 calculation.

RSV-1 section 1

Section 1 is mandatory for all policyholders. It is handed over, including by those whose calculation does not contain indicators, that is, the activity was not carried out or there were no payments to employees. In this case, dashes are placed in place of the indicators.

Section 1 summarizes the indicators of all other sections of the RSV-1, including the amounts of contributions not only to the Pension Fund, but also to the Compulsory Medical Insurance Fund, so it is better to fill it out last, when all other parts of the report are ready.

Section III of the Procedure for filling out the RSV-1 PFR form (approved on January 16, 2014 by resolution of the PFR Board No. 2p) contains the relationships between the lines of section 1 and the indicators of other sections that must be observed when preparing the report. Let's analyze filling out section 1 for each of its lines:

Line 100 shows what debt or overpayment of premiums was owed by the policyholder at the beginning of the year. The indicators of all columns of line 100 of the report for 2016 must correspond to the indicators of the same columns of line 150 of the report for 2015.

Please note that if in the report for 2015 in column 4 line 150 there was an overpayment, then in the report for 2016 in column 3 line 100 we take the sum of the values ​​in columns 3 and 4 lines 150 for 2015, while in column 4 there cannot be minus value.

Line 110– contributions accrued for the entire 2016 are equal to the sum of the indicators in line 110 of the RSV-1 for 9 months of 2016 and line 114 of the annual report. Also, line 110 must be equal to the amount of contributions from sections 2.1, 2.2, 2.3 and 2.4 of the annual report. If during the year the right to apply a reduced tariff arises or is lost, these ratios will not be met.

Lines 111, 112, 113 reflect contributions for the last three months: the period October-December for the DAM-1 report for 2016.

• The indicator in column 3 of each of these lines is equal to the sum of lines 205 and 206 of subsection 2.1, in columns 4, 5 and 6, respectively.
• Column 6 for each line corresponds to the sum of lines 224 of subsection 2.2, column 4, 5 or 6, and lines 244, 250, 256,262, 268 of subsection 2.4, column 4, 5 or 6 with base code “1”.
• Column 7 for each line: the sum of lines 234 of subsection 2.3 (column 4, 5 or 6), and lines 244, 250, 256, 262, 268 of subsection 2.4 (column 4, 5 or 6) with base code “2”.
• Column 8 reflects contributions to compulsory medical insurance; its value for each line corresponds to the value of lines 214 (column 4, 5 or 6) for all tariffs.

Line 114 summarizes the indicators of lines 111, 112 and 113.

Line 120 reflects recalculations and is filled in in the following cases:

1. in the reporting period, an audit of the Pension Fund of the Russian Federation revealed violations, and additional amounts of contributions were accrued according to the act, or excessively accrued insurance premiums were identified,
2. the policyholder himself identified incomplete data reflection or found errors leading to an underestimation of the taxable base and contributions for past periods.

• In columns 3, 4 and 5, line 120 is equal to the value of columns 6, 8 and 10 in the final line of section 4.
• In column 6, line 120 is equal to the value of column 11 in the final line and the sums of all lines in column 13 with the base code “1” of section 4.
• In column 7, line 120 is equal to the value of column 12 in the final line and the sums of all lines in column 13 with the base code “2” of section 4.

Line 121– from line 120, the amount of recalculation of contributions accrued from exceeding the maximum base is allocated. In 2016, the base for contributions to the Pension Fund at a rate of 22% is 796,000 rubles, everything above this amount is subject to a 10% tariff. There is no base limit for contributions to the Compulsory Medical Insurance Fund in 2016.

Columns 3 and 4 correspond to columns 7 and 9 on the final line of section 4.

Line 130 sums the values ​​of lines 100, 110 and 120 of section 1.

Line 140 reflects payment of contributions from the beginning of the year. Its value is equal to the amount of contributions transferred in the previous reporting period and for the last quarter, that is, the sum of lines 140 of the calculation for 9 months and 144 of the annual calculation. In line 140, the indicator in column 4 cannot exceed the indicator in column 4 of line 130.

Lines 141, 142 and 143- These are the amounts paid in the last quarter. In the calculation for 2016, we reflect the payment in October, November and December, respectively.

Line 144 summarizes the indicators of contributions paid for the last quarter on lines 141, 142 and 143.

Line 150 summarizes the entire Section 1, reflecting overpayments or unpaid contributions at the end of the year. To do this, subtract line 140 from line 130. In this case, column 4 of line 150 cannot be with a minus if there is no negative value in column 4 of line 120.

RSV-1 for 2016: example of filling

Altair LLC paid salaries to two employees from January to December 2016:

• Monthly accruals to Sergeev S.S. amounted to 40,000 rubles, in November he was also paid financial assistance in the amount of 5,000 rubles.
• Monthly accruals to Ivanov I.I. amounted to 30,000 rubles.

At the beginning of 2016, 15,000 rubles of insurance contributions were due to be paid to the Pension Fund of the Russian Federation and 3,000 rubles to the Compulsory Medical Insurance Fund.

When filling out the individual information of subsection 6.4 for Sergeev, the amount of financial assistance (5000 rubles) is not taken into account the taxable base in column 5 of line 402 (clause 3 of clause 1 of article 9 of law dated July 24, 2009 No. 212-FZ). The taxable base for Sergeev was 480,000 rubles (40,000 x 12 months), and for Ivanov – 360,000 rubles (30,000 x 12 months)

For the entire year, the base for calculating contributions to the Pension Fund for each employee does not exceed 796,000 rubles. In subsection 6.5 we put the amount of contributions accrued at the 22% rate:

Sergeev - 26,400 rubles (480,000 x 22%),

Ivanov - 19,800 rubles (360,000 x 22%).

Subsection 6.8 includes the period of work for each employee. In our case, the last three months have been fully worked out, which means we indicate the dates from 10/01/2016 to 12/31/2016.

In subsection 2.5.1 we enter data on the generated stacks of documents. It is allowed to include no more than 200 information in one pack. In our case, there is only one pack.

In column 2 we indicate the general base for calculating contributions for the last three months of the reporting period: 210,000 rubles, as well as contributions accrued for this period - 46,200 rubles.

In our example, one tariff was used, so we fill out section 2.1 only once for contributions to the Pension Fund at the 22% tariff (code 01). Contributions for compulsory medical insurance are charged at a rate of 5.1%.

Here we indicate the total amount of remuneration for all employees for 2016 (845,000 rubles) and allocate a non-taxable amount (5,000 rubles), the total base for calculating Pension Fund contributions is 840,000 rubles (845,000 - 5,000). We reflect the base for calculating compulsory medical insurance contributions in the same way.

The amount of accrued Pension Fund contributions (tariff 22%) is 184,800 rubles, compulsory medical insurance contributions (5.1%) - 42,840 rubles.

Section 1 will be completed last, after entering all other data.

After filling out the entire calculation, check the correctness of entering the indicators using the control ratios specified in the Procedure for filling out the RSV-1 calculation.

To prepare the RSV-1 report in 2016, you can download the form.

Merchants and organizations are required to provide the Russian pension fund not only with personal information, but also fill out a report. The document contains a lot of information that goes not only to the Pension Fund, but also to compulsory medical insurance (medical insurance).

Using our example, we will consider a sample of filling out the RSV-1 Pension Fund. Employers complete the sections of the form that they require. Usually fill out sections 1, 2, 6 and, if necessary, section 4.

Any organization is required to fill out a certificate in the form RSV-1. This abbreviation stands for “Calculation of accrued and paid insurance premiums.” Paid and accrued refers to contributions to the Pension Fund and medical services. fear.

The document reflects all amounts paid for a specific employee and aimed at the following purposes:

It is legally established:

• the billing period for DAM-1 is understood to be a calendar year;
• The reporting period is one quarter.

This document is generated and submitted to the regulatory authority quarterly. The deadline for submitting the document is the 15th day of the first month after each quarter. Using an example, we will look at how to correctly fill out the RSV-1 certificate.

Title page

Any document in the state organs when filling out have the first sheet (title). You need to enter the following information:

• Information about the employer (policyholder). The name of the organization is indicated (possibly in an abbreviated version), then you must indicate the INN and KPP, the code of economic activity (this code is issued by the tax inspectorate when registering a new legal entity or individual), registration number in the Pension Fund of the Russian Federation. Next, indicate the contact phone number of the policyholder.
• The code of the reporting period when this document is generated is entered.
• The number of insured persons for whom information is provided in the document must be indicated.
• Date and signature of the manager on the first (title) page of the certificate.

By the way, the signature of the head of the company must be on all sheets of the document. So that the responsible person does not have a question about how to fill out RSV-1 , Let's look further at an example of filling out each section.

Completing section 1 of RSV-1

After filling out the first sheet of the form, you can begin filling out section 1 of the RSV-1:

This section reflects the data that was accrued and paid for insurance premiums to the Pension Fund and medical insurance. fear. The main thing is to enter the correct numbers. This section must be completed by all covered employers. It includes data for all employees in its entirety.

For example, if the contributions transferred for employees are 5,000, this amount should be reflected.

Filling out section 4 of the form

Section 4 of RSV-1 is filled out by policyholders only when additional insurance premiums were accrued in the reporting period (quarter). It will be necessary to reflect the amounts that were paid extra to the state. authorities, or amounts that reduce insurance premiums for the next period.

Column 2 of Section 4 indicates the basis on which these accruals were made:

• Desk check-1.
• On-site inspection-2.
• Error correction-3.
• Adjusting the base for past periods when no errors were identified-4.

Column 3 of Section 4 indicates the code of the basis for additional assessed contributions.

As already noted, not all organizations fill out this section.

Completing section 6 of the help

It is advisable to begin filling out section 6 of the RSV-1 after filling out the first sheet of the form. The following data must be entered in it:

• Employee's full name.
• SNILS of the employee.
• The amount accrued to an employee in the form of bonuses, salary or other remuneration.
• The amount charged from an employee to pay insurance premiums.
• It is mandatory to indicate the start and end dates of the employee’s activities for the last three months of the reporting quarter. Based on these data, the pension fund will determine how long the employee worked in this structure and the total length of service.

There is a subsection 6.6 in this section; data is entered there when corrective information was made for the employee.

Section 6.7 is completed when additional tariffs were charged. After section 6 has been completed, you can begin filling out the first section of the certificate. The information that was entered in section 6 for each employee is reflected in section 1 for the entire team.

When filling out the document, responsible persons must carefully enter all data so that there are no errors.

How to fill out RSV-1 in the 1C Accounting 8.3 program, watch this video:

Any error and untimely submission of reports imposes fines on employers and organizations in the amount of 5% of the amount of the unpaid contribution. When filling out and submitting documents, you need to be extremely careful.