The rapidly changing rules for calculating contributions entail changes in the reporting forms to be submitted to the FIU, which change not only qualitatively, but also quantitatively. Starting from the 1st quarter of 2014, a new, unified RSV-1 form is to be submitted to the PFR.
It is necessary
- 1. Data on payroll to employees for the reporting period;
- 2. Personal data of employees: full name, SNILS number;
- 3. Data on the accrued insurance premiums for the reporting period;
- 4. Data on the payment of insurance premiums for the reporting period;
- 5. Data on the seniority of employees for the reporting period.
Instructions
Step 1
Since 2014, it is necessary to report to the Pension Fund on the RSV-1 form, the modified format of which now includes data from all reporting forms that had to be submitted earlier. Most accounting programs have already implemented the possibility of forming a new RSV-1 based on the data already entered, so it will not be difficult to generate reports. Otherwise, it is possible to download and install a program for manual entry of reports.
Step 2
Fill in section 6 RSV-1. The personal data of the employee, the period of service and the amount of accruals for each employee are indicated here. It should be noted that if an employee was additionally involved in work under a civil law contract, this information must be entered in a separate line in the employee's accruals. The reporting period and the type of form correction are also noted here.
Step 3
If necessary, complete sections 3-5.
Step 4
Complete section 2 - calculation of insurance premiums. Here you need to indicate the total amount of employee accruals on a monthly basis for three months of the reporting period and from the beginning of the billing period, amounts that reduce the base for calculating insurance premiums, amounts that exceed the maximum base for calculating insurance premiums. In accordance with the above data, calculate the base for calculating insurance premiums from charges that do not exceed the limit value of the base, the size of calculating contributions from this base for the reporting period and on an accrual basis from the beginning of the accounting period. Also, in this section, it is necessary to indicate the amount of contributions from accruals that exceed the maximum base value.
Step 5
Fill in section 1 of the RSV-1 form. Here you should indicate the data on the balance of outstanding contributions at the beginning and end of the billing period, the amount of assessed contributions from the beginning of the billing period and for the last three months and the amount of contributions paid from the beginning of the billing period and for the last three months.
Step 6
Fill in the title page of the RSV-1 form. Since 2014, it is no longer necessary to indicate the OGRN and OKATO of the organization on the title page, but it is necessary to fill in the "Type of adjustment" field.
