Calculation of paid insurance premiums. Certificate and calculation of accrued and paid insurance premiums

Payment of insurance premiums is the direct responsibility of most taxpayers.

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While their size depends on the type of activity, the amount of the insurance tariff, as well as discounts and allowances established by law.

Therefore, it is necessary to understand in more detail what the amount of insurance contributions is in 2019 for employers and how to correctly calculate the amount of payment to the Pension Fund.

General information

Enterprises that employ hired workers are required to pay not only basic taxes (personal income tax, VAT, etc.), but also mandatory payments, including insurance premiums. The procedure for calculating and paying these fees is approved by the relevant law.

When calculating the payment amount, taxpayers must take into account the main type of activity and the amount of the insurance tariff, which is determined taking into account the category of professional risk.

However, we should not forget about the possible adjustment of this indicator. Because the insurance rate can be reduced by using a discount. Its size can reach up to 40% of the tariff amount.

To reduce the payment amount, the taxpayer must submit a corresponding application. As for the object of taxation with insurance premiums, this includes:

1. Payments and any kind of remuneration accrued to an employee under or in accordance with the conditions.
2. Payments by or.

The following income is not subject to insurance premiums:

The following payments are not subject to insurance premiums:

1. State benefits.
2. Any payments that are compensatory in nature.
3. Amounts of one-time financial assistance provided by policyholders.
4. Contributions for compulsory employee insurance.
5. Cost of travel for personnel to the annual dismissal site.
6. The cost of reduced travel for certain categories of citizens.
7. Financial assistance provided by the employer to its employees in the amount of up to 4 thousand rubles. for 1 person.
8. Amounts paid by a business to its employees to compensate for the costs of paying interest on a mortgage loan.

For organizations and individual entrepreneurs making payments, the base for calculating insurance premiums is the amount of payments that act as an object of taxation.

If the recipients are individuals, then the basis is payments and any kind of remuneration accrued under the employment agreement.

In this case, calculations are made separately for each individual throughout the entire billing period on an accrual basis.

Insurance premiums must be paid separately to each extra-budgetary fund. Taxpayers are required to make monthly contributions throughout the entire billing period.

By law, payment of contributions is made no later than the 15th of each month. In this case, the calculation of the payment amount is carried out on the basis of those payments that were made to the insured person.

Previously, the calculated payment amount had to be rounded to full rubles. However, this order was abolished on the basis of. Now organizations can pay the amount that is accrued.

If contributions are paid to the Social Insurance Fund, then the payment amount can be reduced by the amount of costs incurred in connection with the payment of sick leave or child care benefits.

For notaries and lawyers who pay fixed fees, the deadline for making payments is December 31st.

Returning to the question of the size of the insurance tariff, it should be noted that its size depends on the category of taxpayers, the taxation system and the type of activity:

Payments to individuals

Organizations and individual entrepreneurs that are located on the OSN:

Organizations and individual entrepreneurs that are on the simplified tax system:

Organizations and individual entrepreneurs that are located on the Unified Agricultural Tax:

Economic societies established by budgetary scientific organizations:

Separately, it is worth noting that employers are required to report quarterly to regulatory authorities ().

Based on reporting documentation, extra-budgetary funds verify the correctness of the calculation and payment of insurance premiums.

Reporting is submitted within the following deadlines:

Basic Concepts

Who is the payer

Payers of insurance premiums include:Persons making payments to employees:

• organizations;
• citizens who do not have the status of individual entrepreneurs.

Entrepreneurs, lawyers and notaries in private practice. As you can see, individual entrepreneurs are required to pay insurance premiums not only for hired workers, but also for themselves.

As for the recipients of contributions, these include the following institutions:

Normative base

The main regulatory act regulating the issue of compulsory insurance is. The calculation and payment of insurance premiums takes place on the basis of the Federal Law dated July 24, 2009 No. 212-FZ.

When checking calculations of assessed contributions, it is necessary to take into account the requirements set out in.

The maximum value of the base for calculating contributions has been approved.

The procedure for confirming the main type of activity of the organization is fixed.

The procedure for applying discounts (surcharges) in relation to insurance premiums has been approved.

However, taxpayers must also take into account the methodology for calculating discounts developed by.

How to calculate insurance premiums

The question of calculating contributions should be divided into separate blocks:

1. Reporting and billing periods.
2. Calculation algorithm.
3. Calculus example.
4. Determining the size of the penalty.

Reporting and billing period

The billing period is a calendar year. Whereas the reporting period is usually considered to be 3, 6, 9 and 12 months (Article 10 of the Law of July 24, 2009).

For organizations that were created in the middle of the year, the first calculation period is considered to be the period of time starting from the moment of registration and ending on December 31.

Algorithm used

To calculate the amount of mandatory payments, taxpayers must take into account that the recipients of contributions are different extra-budgetary funds. As a result, the size of insurance rates in each case differs significantly.

To calculate the amount of contributions, the employer needs to multiply the tax base by the insurance rate. The value of this indicator is enshrined in Article 58.2 of the Law of July 24, 2009.

Calculation example

Next, we need to consider an example of calculating the amount of contributions per employee. Let’s assume that V.V. Ryabokon, born in 1983, works under an employment contract at the Attribute company. The employee has a 5-year-old child.

During 2019, the employee was not on vacation or sick. Also Ryabokon V.V. owns 1% of the authorized capital of the enterprise.

The amount of dividends for the previous year amounted to 15 thousand rubles. In January, the employee received the following accruals:

After withholding taxes in the amount of RUB 2,468. The employee is entitled to payment of 22,532 rubles. The amount of income subject to contributions is 10 thousand rubles.

The amount of contributions for the specified period is calculated as follows:

Thus, the employer must transfer 3 thousand rubles to extra-budgetary funds for the employee.

Determining the amount of fines

The Pension Fund and the Social Insurance Fund monitor the correctness of the calculation and payment of insurance premiums. As a result, they are authorized to conduct on-site or desk audits similar to those carried out by the tax service.

Table: BCC for insurance premiums for employees

However, an on-site inspection of insurance premiums cannot take place more often than once every 3 years. In addition, this type of audit must be carried out simultaneously by two funds.

Fines and penalties are calculated in the following amounts:

The procedure for calculating penalties on insurance premiums is similar to that established for calculating penalties on taxes. In other words, you need to use 1/300 of the Central Bank refinancing rate for each day of delay.

To avoid unnecessary errors when calculating penalties, you can use special calculators, which are usually posted on specialized portals.

In this case, the penalty is paid regardless of the principal amount of debt on insurance premiums (Article 25 of the Law of July 24, 2009).

Video: insurance contributions to funds (PFR, Social Insurance Fund, Compulsory Medical Insurance)

However, a situation may arise where the arrears were not repaid due to the fact that the taxpayer's operations were suspended by a court decision.

In this case, the taxpayer does not have to pay a penalty for the period when the judicial restriction was in effect.

If the accrued penalty is not paid by the policyholder voluntarily, then the regulatory authorities can forcibly withhold it from the money that is in bank accounts.

Features of Calculus

To clarify the situation with final calculations, it is necessary to consider different categories of taxpayers, including:

• individual entrepreneurs
• organizations.

For individual entrepreneurs (IP)

If entrepreneurs use the labor of hired workers, then they must calculate the amount of insurance premiums on a general basis (see the subheading “Calculation example”).

However, to calculate the amount of contributions for themselves, individual entrepreneurs, lawyers and notaries must use other insurance rates.

Moreover, if the amount of income for the year does not exceed 300 thousand rubles, the calculation of the amount of contributions is carried out as follows:

As you can see, the individual entrepreneur must transfer 1,723.29 rubles for himself. (1444.04+283.25) per month (20679.48 rubles/year).

If taxpayers receive income of more than 300 thousand rubles, then they are required to pay an additional 1% to the Pension Fund.

The additional contribution amount is calculated as follows:

Thus, the entrepreneur needs to pay an additional 7 thousand rubles to the Pension Fund of the Russian Federation. Payment is made no later than April 1 of the following year.

If the individual entrepreneur has not been operating since the beginning of the calendar year, then the amount of contributions can be calculated as follows:

For LLC (organizations)

The general procedure for calculating insurance premiums was discussed above (see the subheading “General Information”).

In this case, the responsibility for calculating and paying mandatory payments for employees lies entirely with the employer (see the subheading “Who is the payer”).

Frequently asked questions

• what contributions are taken into account when calculating the single tax;
• What is a notice of the amount of contributions from accidents?

What contributions are taken into account when calculating the simplified tax system?

If an individual entrepreneur uses income as an object of taxation, then the basis for calculating the amount of contributions is the total income of the taxpayer.

If the object of taxation is income minus expenses, then in order to calculate the amount of contributions an entrepreneur needs to take into account only his income.

Section 1 of the new DAM form - 1 PFR separately indicates insurance premiums for periods starting from 2014 and for the periods 2010–2013.

In this case, column 3 “For periods starting from 2014” line 100 “The balance of insurance premiums payable at the beginning of the billing period (+) debt, (–) overpayment” is not filled in.

And the values ​​of the columns in which insurance premiums are indicated for the periods 2010–2013 must be equal to the values ​​of columns 3–6 of line 150 of the Calculation for the previous billing period (for 2013).

Section 1 does not contain a line that in 2013 reflected insurance premiums paid from the beginning of the billing period for previous billing periods.

Section 2. Calculation of insurance premiums according to the tariff and additional tariff

In the previous form of RSV - 1 PFR there were three subsections of section 2.

In the new form, Section 2 has five subsections.

In subsection 2.1 “Calculation of insurance premiums by tariff”, previously the data was reflected taking into account age groups, as well as taking into account data on foreign citizens.

34. Rules and procedure for filling out form No. 4 of the Federal Social Insurance Fund of the Russian Federation “Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for social insurance against industrial accidents and occupational diseases”

In accordance with clause 2 of Order No. 107n, this order is applied when submitting calculations for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, and also on expenses for payment of insurance coverage starting from the 1st half of 2013.

The basis for filling out reports to the Social Insurance Fund is the organization’s accounting data.

In accordance with clause 2 of the Procedure for filling out Form 4 - FSS, all policyholders are required to submit:

Title page, table 1, table 3, table 6, table 7 of Calculation form 4 - Social Insurance Fund.

If there are no indicators to fill out Table 2, Table 3.1, Table 4, Table 4.1, Table 4.2, Table 4.3, Table 5, Table 8, Table 9, Table 10 of the Calculation 4 - FSS form, these tables are not filled out and are not submitted.

In our article we will give a simple example of filling out reports to the Social Insurance Fund for 2013 with comments and explanations based on the Procedure for filling out Form 4 - Social Insurance Fund and the requirements of current legislation.

35. Secure exchange of documents in electronic form using an electronic digital signature

Electronic signature (ES), Electronic digital signature (EDS) - details of an electronic document obtained as a result of cryptographic transformation of information using a private signature key and allowing to establish the absence of distortion of information in an electronic document from the moment the signature is formed and to verify that the signature belongs to the owner of the signature key certificate. Using an electronic signature allows you to:

Control of the integrity of the transmitted document: with any accidental or intentional change to the document, the signature will become invalid, because it is calculated based on the original state of the document and corresponds only to it.

Protection against changes (forgery) of the document: the guarantee of detection of forgery during integrity control makes forgery impractical in most cases.

Proof of the authorship of the document: Since you can create a correct signature only by knowing the private key, and it is known only to the owner, he can prove his authorship of the signature under the document. Depending on the details of the document definition, fields such as “author”, “changes made”, “time stamp”, etc. may be signed.

Federal Law No. 385-FZ dated December 29, 2015 “On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts of the Russian Federation and the specifics of increasing the insurance pension, fixed payment to the insurance pension and social pensions” amended the Federal Law of 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ)” - from April 1, 2016 a new monthly reporting form “Information about insured persons” has been introduced for policyholders.

The form was approved by Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p “On approval of the form “Information about insured persons””. The format was approved by Order of the Board of the Pension Fund of the Russian Federation dated February 25, 2016 No. 70r “On approval of the format of data on information about insured persons.” The above documents are posted on the website of the Pension Fund of the Russian Federation - www.site.

In accordance with paragraph 2.2 of Article 11 of Law No. 27-FZ, the policyholder is obliged to provide information about each insured person working for him, with whom during the reporting period concluded, continue to operate or discontinued employment contracts, civil contracts, including those concluded on a collective basis.

Please note that policyholders who do not conduct financial and economic activities and submit “zero” quarterly reports to the territorial bodies of the Pension Fund of the Russian Federation are required to submit monthly reports in the SZV-M form for insured persons with whom employment contracts, civil contracts, including the founder of the organization, if he is the only leader.

Reporting deadline

Information about employees must be provided monthly, no later than the 10th day of the month , following the reporting period - month.

General rules and procedure for filling out and submitting documents

The SZV-M form is submitted for an unlimited number of insured persons and is not accompanied by an inventory.

One pack can contain documents of the same type - original, canceling or supplementing.

Conventionally, the SZV-M form “Information about insured persons” can be divided into 4 blocks:

Information about the policyholder

The policyholder's details indicate:

- policyholder registration number, under which the policyholder is registered as a payer of insurance premiums in the territorial body of the Pension Fund of the Russian Federation;

- short name of the policyholder, his TIN And checkpoint as a taxpayer.

Reporting period

The reporting period for the SZV-M form is month, which is reflected by putting the appropriate value: 01-January, etc.

The calendar year field contains the calendar year.

Form type

Only one of the values ​​(codes) can be filled in - “out”, “add”, “cancel”.

Original - a form filed for the first time by an insured regarding insured persons for a given reporting period. If the submitted original SZV-M form is not accepted due to errors contained in it (did not pass format-logical control) and is returned to the policyholder, then the original form is also submitted in its place.

Complementary - a form submitted to supplement the information previously accepted by the Pension Fund about insured persons for whom information was not provided for a given reporting period, or to replace the accepted original forms that contained errors.

Cancelling - a form submitted to cancel previously incorrectly submitted information about insured persons for a specified reporting period. The form is submitted only for those insured persons for whom it is necessary to cancel the information accepted by the Pension Fund of the Russian Federation in the original and (or) supplementary forms. All details contained in the form are required to be filled out.

Information on insured persons

The serial number is filled in in continuous order (in ascending order without gaps or repetitions), starting with “1” (mandatory details).

Last name, first name, patronymic are indicated in the nominative case (mandatory details).

The insurance number is indicated in strict accordance with the insurance certificate of compulsory pension insurance. (Full name and SNILS must match the full name and SNILS from the insurance certificate) (mandatory details).

The TIN is filled in if the policyholder has information about the TIN of the individual.

Programs for generating and checking documents in the SZV-M form in electronic form can be obtained from the territorial office of the Pension Fund of the Russian Federation at the place of registration or on the website of the Pension Fund of the Russian Federation ( www.site)

For failure by the policyholder to provide within the prescribed period or provision of incomplete and (or) false information provided for in clause 2.2 of Art. 11 of Law No. 27-FZ, financial sanctions in the amount of 500 rubles are applied to such an insured for each insured person. The collection of the specified amount is carried out by the bodies of the Pension Fund of the Russian Federation in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ (as amended on December 29, 2015) “On individual (personalized) accounting in the compulsory pension insurance system”).

On the procedure for registration and deadlines for submitting annual reports in the form SZV-STAZH

The policyholder annually, no later than March 1 of the year following the reporting year, submits to the territorial body of the Pension Fund of the Russian Federation at the place of registration “Information about the insurance guard of the insured persons” in the form SZV-STAZH (hereinafter referred to as SZV-STAZH) accompanied by the form EDV-1 (forms are approved Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p).

The SZV-STAZH form is filled out for all insured persons who are in an employment relationship with the policyholder (including those with whom employment contracts have been concluded) or who have entered into civil law contracts with him, the subject of which is the performance of work, the provision of services, under copyright agreements order, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis in favor of the authors of works under agreements concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Software for preparing reports is available on the website of the Pension Fund of the Russian Federation www.site in the “For Policyholders” section.

General rules and procedure for filling out and submitting documents:

Reporting can be presented in the form of an electronic document signed with an enhanced qualified electronic signature of the policyholder or through an authorized representative, subject to the relevant Agreements.

Insurers with 25 or more working insured persons (including persons who have entered into civil contracts for which insurance premiums are charged in accordance with the legislation of the Russian Federation) are required to submit reports only in electronic form.

For insured persons recognized as unemployed in accordance with the legislation of the Russian Federation, information in the SZV-STAZH form is provided by the employment service authorities.

Information in the SZV-STAZH form is compiled into packages of documents. One package contains one file and is submitted at the same time as the EDV-1 form. The package may include documents of only one name and one type of information.

Features of filling out the form “Information on the insurance experience of insured persons (SZV-STAZH)”:

The SZV-STAZH form has continuous page numbering within each form, starting with the title page. The serial number of the page is entered in the field specified for numbering.

The SZV-STAZH form contains the following types of information:

Original- submitted to insured persons for the first time during the reporting period. During the reporting period, only one package of documents “SZV-STAZH” with the “Initial” type can be submitted for the organization.

Complementary- is presented for insured persons, the data for which, presented in the form with the “initial” type, is not taken into account on individual personal accounts due to errors contained in it, as well as for insured persons, information for which was not included in the previously submitted information for the reporting period period.

Assignment of pension - is submitted to insured persons who, in order to establish a pension, need to take into account the period of work of the calendar year, the deadline for submitting reports for which has not yet arrived. Submitted within 3 calendar days from the date the employee contacts the policyholder.

If it is necessary to cancel the submitted SZV-STAZH forms with any type of information, the SZV-KORR form with the “cancelling” type is submitted.

The SZV-STAZH form consists of 5 sections:

In the form SZV-STAZH with types “original” and “supplementary” filling out Sections 1-3 are subject to:

section 1“Information about the policyholder”;

chapter 2 “Reporting period” - indicates the year for which the SZV-STAZH form is submitted in the YYYY format;

section 3“Information on periods of work of insured persons.”

The data in the section is filled in by the policyholder in the nominative case. The “SNILS” column indicates the insurance numbers of the individual personal accounts of each of the insured persons on which the SZV-STAZH form is submitted.

The data in the columns “Last name”, “First name”, “Patronymic name”, “SNILS” must correspond to the data specified in the insurance certificate of compulsory pension insurance.

For forms with the “Pension assignment” type, the “Period of work” column is filled in until the date of expected retirement.

If it is necessary to reflect several periods of work for a specific insured person, each period is indicated on a separate line. The columns “Last name”, “First name”, “Patronymic name”, “SNILS” are filled in once.

The period of work of the insured person under a civil contract is filled in with the codes “AGREEMENT”, “NEOPLDOG” or “NEOPLAVT” reflected in column 11. If payment under the agreement was made during the reporting period, the code “AGREEMENT” is indicated. If there is no payment for work under the contract, the code “NEOPLDOG” or “NEOPLAVT” is indicated.

Column 14 “Information about the dismissal of the insured person / information about the periods counted in the insurance period of the unemployed” is filled in with the symbol “X” only for insured persons whose dismissal date falls on December 31 of the calendar year for which the SZV-STAZH form is being submitted. For an insured person recognized as unemployed in accordance with the legislation of the Russian Federation, the code “BEZR” is indicated in the column.

Sections 4 and 5 are not completed for SZV-STAZH with the “initial” and “supplementary” types.

In the form SZV-STAZH with the “pension assignment” type, all sections 1-5 are filled in:

section 4“Information on accrued (paid) insurance contributions for compulsory pension insurance”;

section 5“Information on paid pension contributions in accordance with pension agreements for early non-state pension provision.”

Features of filling out the form “Information on the policyholder transferred to the Pension Fund for maintenance

individual (personalized) accounting (EFV-1))":

EDV-1 is a document containing information in general about the policyholder, and in fact represents an inventory of the information provided by him. Can contain the information type "Original", "Correcting" or "Cancelling".

The EFA-1 form with the “Adjustment” type is submitted if it is necessary to correct the data in section 5 of the EFA-1 form with the “Original” type.

The EDV-1 form with the “Cancelling” type is submitted if it is necessary to cancel the data in section 5 of the EDV-1 form with the “Initial” type.

When submitting the SZV-STAZH form with the type of information “Pension assignment”, fill in only sections 1-3 EDV-1 forms.

Section 5 filled out only if the SZV-STAZH form (with the “Initial” information type) contains information about APs engaged in the types of work specified in clauses 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2017 No. 400-FZ .

Liability of the policyholder:

For the submission of individual (personalized) accounting information (including information in the SZV-STAZH form), in violation of the established deadlines, as well as in the case of submission of incomplete and (or) unreliable information, the following is provided:

application of financial sanctions to the policyholder in the form of a fine in the amount of 500 rubles in relation to each insured person (paragraph 3 of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”)

imposition of an administrative fine on an official of the policyholder in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of the Russian Federation on Administrative Offences).

For non-compliance by the policyholder with the procedure for submitting information in the form of electronic documents, a fine of 1000 rubles (paragraph 4 of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ)

Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other benefits to individuals can be filled out using computer technology or by hand (ballpoint pen), in black or blue, block letters.

The new form of calculation, RSV-1, was approved by the Order of the Ministry of Health and Social Development of the Russian Federation dated.

Payers submit the RSV-1 Calculation on paper, and payers whose average number of employees in whose favor payments and other remunerations are made exceed 50 people for the previous billing period, as well as newly created organizations whose number of specified individuals exceeds this limit , submit the calculation form in established formats in electronic form with an electronic digital signature in accordance with Part 10 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal compulsory health insurance fund. The source of information for filling out the calculation is accounting data.

When filling out the Calculation, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the calculation form, a dash is placed in the line and the corresponding column.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the organization's seal. Errors may not be corrected by correction or other similar means.

After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field. Title page, Sections 1, 2 Calculations are filled out and submitted by all payers registered with the territorial body of the Pension Fund of the Russian Federation.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of section 2 as tariffs were applied during the reporting period (regardless of the application of reduced tariffs established for payments accrued in relation to individual employees).

Section 3 of the Calculation is completed and submitted by payers applying reduced tariffs in accordance with Article 58 of Federal Law No. 212-FZ of July 24, 2009.

Section 4 of the Calculation is completed and submitted by payers who filled out line 120 of Section 1 of the Calculation.

Section 5 of the Calculation is filled out and submitted by payers - organizations that make payments and other remuneration in favor of full-time students in educational institutions of secondary vocational and higher vocational education for activities carried out in a student group (included in the federal or regional register of youth and children's associations, enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

At the end of each page of the Calculation, the signature of the payer (successor) or his representative and the date of signing of the Calculation are affixed.

At the top of each completed page of the Calculation, the registration number of the payer is indicated in accordance with the notice (notification) of the policyholder issued during registration (registration) with the Pension Fund of Russia at the place of registration.

Calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds (hereinafter referred to as compulsory medical insurance) by payers of insurance contributions making payments and other rewards to individuals persons. Form RSV-1, approved by Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 N 894n, registered with the Ministry of Justice of Russia dated December 18, 2009 N 15761. With amendments approved by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2011.

Go to valid from the 1st quarter of 2012.

Calculation of RSV-1 PFR, filled out using computer technology or a ballpoint (fountain) pen, in black or blue, in block letters. The calculation is submitted in electronic form, accompanied by paper, or in established formats in electronic form with an electronic digital signature in accordance with Article 15 of Federal Law N 212-FZ. Compiled and submitted quarterly (on an accrual basis) no later than the 15th day of the second calendar month following the reporting period to the territorial body of the Pension Fund of the Russian Federation at the place of registration.

The basis for filling out the Calculation is accounting data.

When filling out the RSV-1 Calculation, the following is taken into account:

• Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values ​​of monetary indicators are reflected in rubles. Indicator values ​​of less than 50 kopecks are discarded, and indicator values ​​of 50 kopecks or more are rounded to the nearest ruble. Rounding to whole rubles the base for calculating insurance premiums, as well as the calculated amounts of insurance premiums and other indicators that have a monetary value, which are indicated in the Calculation, is carried out after summing up all individual accounting data as a whole for the payer of insurance premiums.
• If on the pages of the Calculation that must be submitted by the payer, he does not fill out any tables, then a dash is placed in the fields of these tables.
• To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.
• Errors may not be corrected by correction or other similar means.
• After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.

At the top of each completed page of the Calculation, the registration number of the payer assigned to him in the territorial body of the Pension Fund of the Russian Federation at the place of registration is indicated.

Title page, Sections 1, 2 of the Calculations are filled out by all payers, Sections 3 and 4 of the Calculations are filled out by payers applying reduced tariffs for payments accrued in favor of individual employees in accordance with Part 2 of Article 57 and Article 58 of Federal Law N 212-FZ, Section 5 is filled in if there is arrears (overpayments) on insurance premiums at the beginning of the billing period, resulting as of December 31, 2009 inclusive.

Reliability and completeness of the information specified in Calculation of RSV-1, are confirmed by payers or their representatives in accordance with paragraph 2.3 of Chapter II of this Procedure.

The section “To be completed by a Pension Fund employee” contains information about the submission of the Calculation (method of presentation, number of pages of the calculation, number of sheets of supporting documents or their copies attached to the Calculation, date of submission, surname and initials of the Pension Fund employee who accepted the Calculation, his signature).