Clarification on report 1 rsv. Insurance premium reporting form

Corrective RSV form for 2018 - in what situations may it be necessary to submit such a document? When and how to do it? What are the consequences of filing a clarification, and which can be avoided? Let's try to understand these issues.

Correction of the ERSV report - a right or a duty?

The introduction in 2017 of a new consolidated calculation of insurance premiums (RSV), which is also called a single calculation of insurance premiums (or an ERSV report), is the result of the requirement of the Tax Code of the Russian Federation (clause 7, article 431) to submit such a report to the IFTS by each from employers. Its form and filling rules are approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected] It summarizes information on all insurance premiums transferred to the IFTS, which until 2017 was reflected separately in the reports submitted to the PFR and the FSS.

Once included in the list of payments subject to the requirements of the Tax Code of the Russian Federation, insurance premiums turned out to be equated to taxes not only in relation to the rules of interaction with the Federal Tax Service in terms of control over accruals and payments, but also in the fact that reporting on them also began to obey the provisions of the Tax Code of the Russian Federation. For this reason, Art. 81 of the Tax Code of the Russian Federation, clause 1 of which divides the situations for submitting corrective reports into mandatory and optional.

The obligation to submit clarifications occurs when the submitted reporting reveals:

• failure to reflect or incomplete reflection of the necessary information;
• understatement of amounts due.

Errors and false data that do not entail an underestimation of the amounts accrued for payment are not obligated to submit clarifications. And if the payer, using his right to submit an adjustment to correct such shortcomings, submits such a report after the expiration of the period established for the submission of the original reporting, then this does not lead to sanctions.

Mandatory Clarification Timing Options and Their Consequences

For an updated report that is mandatory for submission, the occurrence of sanctions associated with it depends on when such a report is submitted (Article 81 of the Tax Code of the Russian Federation):

• before the end of the period established for the submission of the initial reporting, there will be no sanctions (clause 2);
• after the deadline set for the submission of the initial reporting, but before the deadline for paying the accrued amounts, there will be no sanctions if the IFTS has not notified the payer before that moment about the discovery of errors in the reporting that require its mandatory clarification, or about the appointment of an on-site audit (clause 3 );
• after the completion of both deadlines (both delivery and payment) - sanctions can be avoided if (clause 4):
• Until this moment, the IFTS has not notified the payer of the discovery of errors in the reporting that require its mandatory clarification, or of the appointment of an on-site audit, and the payer, before submitting the clarification, paid the amounts additionally accrued for payment according to the clarified reporting, and penalties on these amounts (subparagraph 1) ;
• the clarification was submitted after the completed on-site audit, including the clarification period, and during it no errors requiring mandatory adjustment of the reporting were identified (subclause 2).

Since 2017, all these rules have been fully applicable to insurance premiums (clause 7, article 81 of the Tax Code of the Russian Federation), as well as the fact that clarifying reporting on them must be submitted on the form of the form that was in force during the clarification period (p. 5 article 81 of the Tax Code of the Russian Federation).

An additional opportunity to get rid of sanctions for calculating insurance premiums

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

• discrepancy between data on total accruals for the OPS for the last quarter of the reporting period and similar personal information;
• the presence of false 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 the OPS, which has not exceeded the limit;
• the amount of contributions to the TSO calculated from such a base;
• the basis for calculating contributions to the OPS at an additional rate;
• the amount of contributions to the OPS at an additional rate.

Having identified inconsistencies of this kind, the IFTS notifies the payer of contributions about this by a notification sent within the period counted from the day the calculation was received and defined as:

• the next business day closest to it, if the settlement 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, the date of its submission to the Federal Tax Service Inspectorate will accept a clarification with the correct data, submitted on time, counted from the date the notification was sent 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 with the Federal Tax Service in electronic form are in a much more advantageous position.

Rules for issuing a corrective RSV for 2018

How should I issue a corrective calculation for insurance premiums for 2018 and how to submit an adjustment to the RSV in 2018?

Corrections related to the additional charge of payments should be made in an updated report compiled for the reporting period in which the error was made (clause 1, article 54 of the Tax Code of the Russian Federation). If at the same time it is necessary to make corrections to the reports for subsequent periods, then you will have to make clarifications on them. In the period when an error occurred, corrections can be made only in 2 cases:

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

When compiling an update on insurance premiums for 2018 or 2017, you need to use the form of the ERSV form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] The reporting period code will be selected according to the corrected period of 2018 or 2017. And in the "Adjustment number" field, you will have to put down the ordinal 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 were being drawn up.

The exception here will be section 3, which contains personal information. It also contains the option to flag an adjustment that will only be used in certain situations. Correction options may be as follows (letters of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11 / [email protected], dated 03.07.2017 No. BS-4-11/ [email protected]):

• Data not included in it is added to the report - the relevant information is added to section 3 (subsections 3.1 and 3.2) without specifying the number of the adjustment.
• From the report, it is necessary to exclude information that was erroneously included in it - in section 3, the excluded data will receive a correction mark 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.
• The submitted information must be corrected either in terms of personal data about the insured person, or in relation to the amounts - section 3, previously incorrectly reflected information will receive a correction mark; subsection 3.1 filled in with the data shown in the original report about the excluded person 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 in again, but with the correct data.

A corrective calculation is submitted to the IFTS in the same way as the original one. Of the methods, electronic (mandatory if the number of persons, information about which is given in the report exceeding 25 people) and paper are available.

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

Already submitted, there may be errors or misrepresentations in the submitted report. In this case, the misreporting needs to be clarified. When and how to do this, we will tell in our article.

In what cases is it necessary to pass a "clarification"

Despite the fact that from January 1, 2017, insurance premiums, including those to the Pension Fund, came under the control of the tax authorities, the updated RSV-1 calculations for 2016 and earlier periods must still be submitted to your branch of the Pension Fund. Consider what could be the reasons for updating the RSV-1 in 2016:

• If errors are found in the calculation submitted by the insurant, or incomplete (inaccurate) reflection of data that led to an understatement of insurance premiums to be transferred.

This can happen, for example, if any payments to the employee were not taken into account when calculating insurance premiums - bonuses, extra daily allowances, etc. A lower taxable amount may be indicated in the calculation and due to a technical error or typographical error.

• If it turns out that in the current quarter it is necessary to recalculate insurance premiums for previous periods, but this will not lead to an underestimation of the amount of contributions.

This situation happens when an employee goes on vacation "in advance", and at the end of it decides to quit - vacation pay is paid to him excessively, which means he must return it, and the amount of insurance premiums is recalculated retroactively without taking into account these vacation pay, or when an already dismissed employee mistake accrued salary and related insurance premiums. Also, an error may be made in RSV-1 that does not affect the amount of insurance premiums, but distorts other calculation information.

Reason codes for updating RSV-1 in 2016

When submitting an updated RSV-1, the code corresponding to the reason for which it is being submitted must be indicated on the title page. These codes are listed in 5.1, clause 5 of the Procedure for filling out the calculation of RSV-1 and they mean the following:

"1" - the calculation is submitted in connection with the clarification of indicators regarding the payment of "pension" contributions;

"2" - the calculation is submitted to clarify the indicators for the calculation of insurance "pension" contributions;

"3" - the calculation is submitted with clarifications in terms of contributions to compulsory medical insurance, or other indicators not related to the accounting information.

How to submit revised RSV-1

When underestimating the amount of insurance premiums, it is necessary to pass the "clarification". This must be done for the period in which the errors were made. The corrected RSV-1 form is filled out on a form that was in force precisely in the specified period. In addition, when submitting an updated calculation, it is necessary to pay the arrears and penalties that have arisen in this case, in this case the insured will not be held liable for non-payment of contributions.

Also, errors of past periods can be corrected without submitting an updated report, but taken into account when preparing the current RSV-1. In February 2017, the RSV-1 report will be submitted by policyholders for the last time, and those who did not have time to submit an updated calculation for previous periods before January 1, 2017 can make an appropriate adjustment in the calculation for 2016, which is in line with the explanations of the PFR in a letter dated 06/25/2014 No. NP-30-26/7951.

If incorrect information is found in the RSV-1 calculation for 2016, the insured must submit the revised annual calculation in the same way as the primary one: to his PFR branch and in the same form. In the same way, you need to hand over the entire “clarification” regarding periods earlier than 01/01/2017. - tax authorities do not accept such reports, despite the transition to them for the administration of insurance premiums.

Updated calculations are submitted at the same time and in the same form as the primary reporting: with an average number of employees of 25 people or more, the “updated” is submitted only in electronic form, with a smaller number of employees, it is acceptable to submit the updated RSV-1 on paper (Art. 8 of the law of 01.04.1996 No. 27-FZ).

RSV-1 provides information on funds accrued and paid to the Medical and Pension Funds of the federal insurance.

The need to provide

Reporting document of the type is provided 4 times a year. Deadlines for document submission:

• until May 15 for the 1st quarter;
• until August 15 for half a year;
• until November 15 for 9 months;
• until February 15 for the year.

You can submit RSV-1 electronically, deadlines:

• until May 20 for the 1st quarter;
• until August 20 for half a year;
• until November 20 for 9 months;
• until February 20 per year.

If the establishment of the enterprise took place in the middle of the year, then the report is submitted in the coming period. Documents are transferred to the Pension Fund, with the addition of a version on electronic media.

The policyholder sent a report, but later discovered an error, what should I do? Need to make a follow up report! Inaccuracy can lead to incorrect total information, due to which the indicators are distorted in the direction of underestimating or increasing the final amount.

According to Law No. 212-F3, if the result is underestimated, the insured is obliged to draw up an updated report and transfer it to the Pension Fund.

information on payment of insurance premiums number 1.

If the basis of the correction is information on the amount of paid insurance premiums, then in the corresponding line ("Reason for clarification") is put number 2.

A desk audit on the submitted document lasts up to three months. Before making changes, you need to pay the missing amount with the addition of a penalty so that when submitting papers, the previously underpaid funds are credited to the account with the FIU. In the corrective report, be sure to reduce the amount of income tax, because the contributed funds of insurance premiums will reduce the taxable base.

Action without error

In order for the insurer to adjust the base, a new circumstance requiring additional changes is necessary.

An example of such a situation: an employee decided to quit before the vacation, but the amount of time off has already been taken into account in the report. Sounds like you overcharged. This is legally not a mistake!

In this case, the organization needs to contact the Pension Fund and submit an adjusted base. Based on article 278.1 of the Tax Code of the Russian Federation, excess funds will be included in the consolidated tax base.

Controllers have identified an error - what to do

In the course of the controllers may detect an error. She may be following character:

1. An inaccuracy in figures that does not affect the amount of insurance premiums.
2. Inconsistency at the time of rounding the totals.
3. Underestimation of the total insurance premiums.

This organization will be sent a letter to the legal address containing an insistence on clarification, it is considered received after the expiration of 6 working days. An amended report must be submitted strictly within 5 days.

If the error was that the funds for the employee were not accrued to the Pension Fund, then you need to provide corrective personalized accounting information for the period in which this decision was made as a result of the audit.

Under no circumstances can you ignore the insistence on providing clarifications! There are certain penalties - these can be fines in the amount of 20% of the arrears.

After 10 to 15 days, if no response is received, the inspectors will independently correct the inaccuracies in the RSV-1 form in order to complete the desk review. But the calculation of personal materials will remain unchanged.

Employees of the branch of personal accounting can throw off the results of the company in the rejection share. Then the staff will not receive anything on the personal account of the insurance pension experience, they have the right to make a claim about this. Controllers have the right to correct the amounts themselves, without taking into account additional information.

Employees of these enterprises must invite the management of the organization for adjustments, but in practice this rarely happened. Statistically, organizations with less than 50 employees are not often invited for adjustments.

Holding

If you need to send an adjustment before the end of the next quarter, then you need to make an updated calculation for that period, correct part 6. In part 6, column 3, in the “Initial” field, you must indicate the symbol “X”.

The field with the note "Clarification number" designate the numbers "001". The remaining filling is carried out in the standard manner, with the correct information entered.

If an error was noticed after the end of the forthcoming quarter, then the adjustment of the RSV-1 is recorded in the standard manner. It is required to draw up the columns of part 6 in the clarifying calculation as follows:

1. Write down the correct results in part 6 column 4 (data on payments and other rewards accrued for the benefit of an individual).
2. Give the correct information in part 6 of column 5 (total of accrued insurance payments).
3. Do not make adjustments to part 6 of column 6 (if you filled it out initially).
4. Fill in part 6, column 7, if the mistake was also an underestimation of payments for additional tariffs.
5. Be sure to enter the correct information in part 6 of column 8 (this is the correct information about the worker's experience, which will be reflected in his personal account).

Reasons for clarification

According to the legislation, there are three grounds for clarifying the calculation:

1. Change in insurance payments and additional tariffs to the Pension Fund.
2. Adjustment of the total accrued insurance payments for compulsory pension insurance.
3. Change in the amount of contributions to the FFOMS or other coefficients that do not change personal accounting information.

Completing the report

"Corrective" RSV-1 is used when entering information for previous periods. Corrections are registered using the documents: "Recalculation of insurance premiums" and "Act of verification of insurance premiums". When income changes downward, the recalculation is carried out on the date of the initial receipt of income. The entire original history of recalculations is preserved, only the “corrective” part is changed.

What actions are taking place:

• in part 4, account entries are corrected;
• in part 6, information about the experience changes;
• fill in the line about the calendar year;
• data is entered in the line about the reporting period.

In part 2, column 1, the data does not change.

It is known that the reversing document is transmitted along with the original paper for an erroneous period. If the insured has been re-registered, during the preparation of the canceling type of paper, it is necessary to fill in the column on the registration number in the FIU in the corrected period. The designation "X" is entered into the line with the canceling view. You will need to choose the type of contract, it can be labor or civil law. Usually inventory ADV-6-2 is used.

In a single calculation, “000” is indicated in the line requiring the entry of the adjustment number. The revised calculation will have the serial number "001". In the line about the type of adjustment, enter the reason for retaking the calculation, as you know, there are only 3 of them.

Common Mistakes

Common mistakes when filling out the form RSV-1:

1. Reporting data that does not change during the year are insurance premiums for line 100.
2. The correctness of the reflected information in lines 140-143.
3. The accuracy of the transmitted data on the number of individuals.

Additionally, check payments to the FIU.

In the foreground should be workers who are temporarily in the Russian Federation. With long-term (more than six months) cooperation, you need to get a document for them (SNILS). Often they forget to enter data on employees who are on maternity leave and on leave without pay. Check information about contractors who have not been paid, but a contract has been concluded.

The PFR website www.pfrf.ru has special programs that can be used to check the correctness of the RSV-1 before departure.

Features of compiling a report in the RSV-1 form are presented in this video.

This article provides a specific example of filling in the annual calculation of RSV-1 for 2016. What is the deadline for submitting annual accounts? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2016? Where to submit reports: to the FIU and the IFTS? You can find answers to these and other questions in this article, as well as download an example of a completed calculation.

Who should report for the 4th quarter of 2016

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

At the same time, it is necessary for policyholders to form RSV-1 for the 4th quarter of 2016 if they have insured persons, namely:

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

If the activity was not carried out

Separately, let's talk about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments and remuneration to individuals for the period from January to December 2016, then RSV-1 for 2016 is not required, since in such a situation the individual entrepreneur is not recognized as an "insurant". If an individual entrepreneur does not have employees, then he pays contributions only “for himself”. And there is no obligation to submit any reports to the funds.

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

From January 1, 2017, the RSV-1 form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p, was canceled. Instead, there is a new form of calculation for insurance premiums, approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551. It must be used for reporting to the IFTS. Cm. " ".

However, submit the report for 2016 in the RSV-1 PFR form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p. It is also necessary to apply the previous format, which is used for submitting "pension" reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2016. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

The deadline for submitting the annual calculation to the FIU

The deadline for submitting RSV-1 for the 4th quarter of 2016 depends on the reporting method used by the company or individual entrepreneur. In the table, we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the PFR. Cm. " ".

Completion of RSV-1 for the 4th quarter of 2016: examples

Form RSV-1 PFR includes a title page and six independent sections. As part of the RSV-1 for the 4th quarter of 2016, it is mandatory 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 the Russian Federation dated 16.01.2014 No. 2p, hereinafter referred to as the Procedure) . Let us explain how to fill in each of the sections of the annual calculation and give examples of filling. You can also download the completed sample calculation for 2016.

Title page: general information about the insured

On the title page, fill in all the cells, with the exception of the subsection "Filled out by the PFR employee." Let's talk about some aspects of filling in annual indicators for 2016.

Number of insured persons

In the "Number of insured persons" field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of submitted sections 6 of the calculation with the type of information "initial" (clause 5.10 of section II of the Procedure, approved by the Resolution of the PFR Board dated 16.01.2014 No. 2p). Here is an example of filling out the title page.

When filling in the field "Average headcount" of RSV-1 for the 4th quarter of 2016, take into account the procedure for calculating the headcount that you use when compiling statistical reporting. That is, there are no features when filling RSV-1.

Section 2: Amounts of payments and contributions

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

• 2.1 "Calculation of insurance premiums according to the tariff" - all must form;
• 2.2 "Calculation of insurance premiums at an additional rate" - group if there are workers employed in hazardous industries;
• 2.3 "Calculation of insurance premiums at an additional rate" - summarize if there are workers employed in heavy industries.

Section 2 also reflects temporary disability benefits and "children's" benefits (at the birth of a child, for registration in early pregnancy, for pregnancy and childbirth and for caring for a child under 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits in section 2 are not required to be reflected. Cm. " ".

Let us give an example of filling in section 2.1, which is mandatory for all. At the same time, please note: if from January to December 2016 insurance premiums were charged for only one tariff, subsection 2.1 must be completed once. If contributions were accrued at different rates, form a subsection for each rate.

Section 3: Reduced Rates

Section 3 of the RSV-1 calculation for the 4th quarter of 2016 is filled in by those who are entitled to reduced insurance premium rates. Depending on the category of the insured, you need to fill out one of the sections:

• subsection 3.1 – IT organizations;
• subsection 3.2 - organizations and individual entrepreneurs on the simplified tax system engaged in preferential activities (clause 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ);
• subsection 3.3 - non-profit socially significant organizations on the simplified tax system.

Read also New form of the sales book from October 1, 2017: form and sample filling

Section 4: Additional Charges and Adjustments

Section 4 is presented as part of the RSV-1 for the 4th quarter of 2016 only in some cases, namely:

• the PFR subdivision accrued additional insurance premiums based on acts of in-house or on-site inspections, for which in the 4th quarter of 2016 decisions on holding (refusing to hold) accountable came into force, and also if the PFR revealed excessively accrued premiums.
• an organization or an individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2016 and for previous periods);
• the organization independently adjusts the base for calculating insurance premiums of previous periods based on accounting data that are not recognized as an error.

Unit 5: Students

As part of the RSV-1 calculation for the 4th quarter of 2016, section 5 is filled in by organizations and individual entrepreneurs that pay income to students who worked in student groups. Payments and their benefit are not subject to pension insurance contributions (clause 1, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Section 6: personalized reporting

Compile this section as part of RSV-1 for the 4th quarter of 2016 for each employee. At the same time, keep in mind that section 6 of the RSV-1 PFR form for 2016 is filled out for the period from January to December 2016 for each person:

• who was in an employment relationship;
• with which a civil law (or copyright) agreement was concluded.

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

Subsection 6.1: data of an individual

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

Subsection 6.2: Reporting period

In the "Reporting period (code)" field of RSV-1 for 9 months of 2016, enter the code "0", and in the "Calendar year" field - 2016.

Subsection 6.3: type of information

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

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

Mark the required field with an "X". The "Initial" field is provided for information that is presented for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4th quarter of 2016 are not filled in.

Mark the “corrective” field in RSV-1 for the 4th quarter with the symbol “X” if you are clarifying the previously submitted information about the person. If you completely eliminate information about it, then select the "cancel" field. For any of these data types, in the "Reporting period (code)" and "Calendar code" fields, specify the code of the reporting period and the year for which information is being updated or canceled. At the same time, sections 6, in which “corrective” or “cancelling” are marked, must be handed over together with section 6 with the “initial” type for the reporting period for which the reporting deadline has come. That is, together with RSV-1 for the 4th quarter of 2016.

Subsection 6.4: Employee Benefits

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

• in line 400 - show all payments since the beginning of 2016 on an accrual basis;
• in lines 401 - 403 - show payments for October, November and December 2016 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual as part of an employment relationship or under civil law contracts. And highlight separately the amount paid within the base for calculating "pension" contributions, and the amount that exceeds this amount. In 2016, the maximum base, we recall, is 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

In column 3, as you can see, the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most commonly used code is HP, which refers to employees who are covered by the basic rate for calculating insurance premiums (22%).

to the tax authorities. In addition, missing data may be revealed after the document is sent. For such cases, the Federal Tax Service provides for the procedure for submitting corrective reports, which also applies to.

Read on for more information on how to properly file insurance premiums.

When to File an Adjustment Report

We are faced with information about the need for adjustments as soon as we begin to study the “Procedure for compiling the RSV” (Appendix No. 2 to the order of the Federal Tax Service dated No. ММВ-7-11 / [email protected] dated October 10, 2016). Clause 1.2 states that a corrective document is submitted in case of errors or incomplete reflection of information in the report. In this case, this happens in the manner approved by Art. 81 of the Tax Code of the Russian Federation.

The aforementioned article focuses on whether the existence of errors led to an underestimation of assessed contributions. If there is an underestimation, the corrective RSV-1 must be submitted without fail.

If you do not do this on your own initiative, a notification will come from the tax authorities with an advising instruction. If there is no underestimation of the accrued amount of contributions due to a detected error, its correction is at the discretion of the payer.

The most common types of errors include:

1. Inaccuracies in personal information about insured employees (most often in SNILS or passport data).
2. An incomplete list of insured persons in section No. 3. Usually forget employees on maternity leave.
3. Errors in the details of the organization on the title page.
4. Discrepancy between the total amount of accruals and the amounts of insurance premiums for each insured employee.

Whatever kind of error would not be discovered, it should be corrected as soon as possible in order to avoid the accrual of penalties.

Correction of reports in the FIU is described in this video:

Where and in what terms is the RSV-1 adjustment submitted?

Corrective RSV-1 is submitted to the same tax authority as the primary report. It is determined depending on the organizational form of the payer:

• at the location of the company for;
• at the place of residence for .

The initial calculation must be sent to the IFTS within a month (until the 30th day) that follows the reporting period. If the shortcomings were revealed before this date, and you managed to submit the corrective document on time, RSV-1 will be considered submitted on the day the corrections were provided. At the same time, for some types of errors, a limited period for making corrections is provided.

According to clause 7 of article 431 of the Tax Code of the Russian Federation, if inaccurate data of insured persons are provided, or if the total amount of accrued contributions to the OPS does not correspond to the accruals for each employee, a period of 5 days is allotted for submitting the corrected version. It starts counting from the moment the notification is sent, which, for reports submitted electronically, is sent within 24 hours from the date of receipt of the reports, and for a paper version, within 10 days. This manifests the inconvenience of submitting RSV-1 on paper, since there is a high probability of not receiving a notification about the need to make corrections in time, and thus undeservedly receive a fine.

If the allowable deadline for RSV-1 is missed, it will be possible only in the following cases:

1. The corrective report was submitted before the tax authorities discovered the error and informed the payer about it.
2. Based on the results of the on-site inspection, no errors were found.

Thus, the payer himself is interested in making corrections and repaying the underpaid amount, since if arrears are discovered by the employees of the Federal Tax Service, he will have to face much greater financial losses.

Penalties for failure to provide

If errors are found in the original RSV-1, the report will not be considered submitted until it is corrected. Therefore, the same liability is provided for the untimely delivery of the corrective RSV-1 as in general for failure to submit reports to the tax authorities. It is established by Article 119 of the Tax Code of the Russian Federation.

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

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

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

How to pass the RSV-1 adjustment, the specialist will tell in the video below:

Completing the report

To identify the corrective RSV-1, the line “correction number” is provided, which is located on the title page and in section No. 3. When submitting the primary report, “0” is put in it, but when adjusting, the figure in this line must correspond to the serial number of the attempt to submit reports. For example, when making corrections to the document for the first time, “1” is put on the above line, and so on.

Clause 1.2 of the “Procedure for compiling RSV-1” sets out the rules for including sections in the adjustment report. If an error was made in the personal data of employees, then the corrective RSV-1 contains information only for the person for whom the corrections were made. But this rule does not apply to other sections and applications that must be duplicated in each adjustment report.

Since January 2017, insurance premiums have been controlled by the Federal Tax Service, but updated data for earlier periods must still be submitted to the territorial office of the PFR. In this case, exactly the report form that was valid in the period requiring adjustment is used.

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