Accounting info. Accounting info Report RSV 1s

To automatically generate RSV-1 in 1C 8.2, you must perform the following steps:

• In the Reports → section you need to select Regulated reports;
• By function<Добавить элемент списка>– the RSV-1 PFR form is selected;
• Period – the reporting period is set;
• Next click<Ок>;
• When you press<Заполнить>– the RSV-1 report will be generated automatically in 1C 8.2;
• After this, you need to check the completion of the report and, if necessary, make adjustments to it.

In order to create the printed form RSV-1 in 1C 8.2 Accounting, you need to perform the following steps:

• There is a button at the bottom of the form<Печать>;
• If you select Show form, the print service will open. Then you can print all the sheets in the report, or only those that are checked;
• Print via<Печать>.

How to check the correctness of filling out a report to the Pension Fund of the Russian Federation according to the RSV-1 form in the 1C 8.2 Accounting program is discussed in the form of step-by-step instructions.

Instructions for filling out the RSV-1 form in the Pension Fund of the Russian Federation

Step 1. Filling out the title page

At the first step, information indicators about the taxpayer and the reporting period are generated. A sample title page of the RSV-1 form is presented below:

Step 2. Completing Section 2

In the second section of the RSV-1 form, the calculation established for the taxpayer is made.

Filling out the section on compulsory pension insurance

In the line Base for calculating insurance contributions for compulsory pension insurance (lines 240 and 241), the base is calculated by age:

• For workers 1966 and older according to the formula (page 201+ page 203 – lines 211 -213 -221 -223 -231 -233)
• Let’s say, for example: 80,539.21 + 0 – 0 – 0 – 0 – 0 – 0 – 0 = 80,539.21 rubles. – page 240;
• For persons born in 1967 and younger according to the formula (page 202 – lines 212 – 222 -232)
• Let’s say, for example: 321,295.54– 3,195.63 (sick leave benefit) – 0 – 0 = 318,099.91 rubles. – page 241;

In the line Accrued insurance contributions for compulsory pension insurance, contributions are calculated: insurance and savings part (line 250, line 251), if their amount is more than the maximum base value (line 252) according to the formula: Amount of contributions = Base for contributions * Tariff for contributions.

• So, in our case, the calculation of contributions for the insurance part: 80,539.21 * 22% + 318,099.91 * 16% = 68,614.62 rubles.
• The calculation of contributions for the funded part was: 318,099.91 * 6% = 19,086.00 rubles.

Filling out the section on compulsory health insurance

In the line Amount of payments and remunerations in favor of individuals (p. 271) - the amount of payments is written down by month in the reporting period (columns 4-6) and in total on an accrual basis (column 3). Filling is similar to the indicators of the lines on the OPS (lines 201 + 202 + 203 are summed up).

In the line Base for calculating insurance premiums for compulsory medical insurance (p. 275), the base is calculated using the formula (p. 271 - lines 272 – 273 – 274).

• In our case: 401,834.75 – 3,195.63 – 0 – 0 = 398,639.12 rubles – p. 275;

In the line Accrued insurance premiums for compulsory health insurance, contributions to the FFOMS are calculated using the formula: Amount of contributions = Base for contributions * Tariff for contributions.

• Checking the calculation of contributions to the Federal Compulsory Medical Insurance Fund: 398,639.12 * 5.1% = 20,330.60.

You can also check the amounts of contributions with the balance sheet for the credit turnover of accounts 69.03.01 “Federal Compulsory Medical Insurance Fund”. Similarly, you can check calculations for all columns by month of the period:

Example of filling out Section 2 of RSV-1:

Step 3. Completing Section 1

In the first section of the RSV-1 form, the accrued and paid contributions for compulsory pension and health insurance are calculated, and the balance for them is also indicated.

In the line Accrued insurance premiums from the beginning of the reporting period (p. 110) – the total amount of accrued premiums on a cumulative basis from January 1. The data in the line must match:

• amounts from section 2 column 3:
• contributions for compulsory medical insurance – page 276;
• the sum of the data from section 1 page 110 of the calculation of the previous period and the data from section 1 page 114 of the calculation of the reporting period.

In lines 111, 112, 113 – the amounts of contributions accrued for the three previous months are entered. The data in the lines must correspond to the data from section 2, columns 4, 5, 6:

• insurance part – p.250 + p.252;
• accumulative part – page 251;
• contributions for compulsory medical insurance – page 276;

Line 114 reflects the amount of insurance premiums for the last three months of the reporting period, which is determined by the formula (lines 111 + 112 + 113).

In line 130 - the total amount of insurance premiums payable, which is determined by summing lines 100+110+120.

In line 140 - you need to indicate the amount of contributions paid on an accrual basis from January 1 to the reporting date. The data in the line must correspond to:

• debit turnover on accounts 69.02.1, 69.02.1, 69.03.1 in correspondence with account 51;
• the sum of the data from section 1 page 140 of the calculation of the previous period and the data from section 1 page 144 of the calculation of the reporting period;

In lines 141, 142, 143 - you need to enter the amount of contributions paid for the last three months. The data in the lines must correspond to the amounts of monthly contributions (debit turnover on accounts 69.02.1, 69.02.1, 69.03.1);

Line 144 reflects the summation of lines 141 + 142 +143.

Sample of filling out RSV-1 Section 1:

Drawing up a payment order for payment of contributions to the Pension Fund

The procedure for filling out the fields of the payment order when paying monthly insurance premiums to the Pension Fund of the Russian Federation (insurance part):

KBK for payment of contributions to the Pension Fund

In field 104 “KBK” you need to enter the budget classification code for the contribution being paid.

Attention! BCC is an important detail; if it is indicated incorrectly, the insurance premium will not be credited correctly and will entail the accrual of penalties.

In our example, the following BCCs are indicated:

Details for payment of insurance contributions must be found in your pension fund or on the official website of the pension fund. For Moscow, you can use the website www.pfrf.ru/ot_moscow.

Example of a payment order for the payment of insurance premiums to the Pension Fund (insurance part)

To automatically generate a payment order in 1C 8.2, you can use the Generation of payment orders for taxes payment processing through the Bank menu:

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Providing reports to the Pension Fund of Russia is a mandatory quarterly procedure, and the 1C program allows the accountant to significantly simplify the work by automating the generation of reports. In order for everything to be formed correctly, it is only necessary to correctly and timely enter all documents into the system during a separate period.

To ensure that the information is reflected correctly, the following must be entered into the system:

• Information on monthly accruals for compulsory medical insurance and compulsory medical insurance. These accruals are carried out automatically in the “Payroll” document. In this case, the tariff value is pre-set in the accounting settings.
• Payment of contributions must be reflected in the report to the Pension Fund. It is reflected in the bank statement “Write-off from the current account” and indicating the type of transaction “Payment of taxes”.

Generation of RSV-1 reporting

Once all the preliminary data is in the system, you can begin creating a report for the Pension Fund. It is created through the section “Salaries and Personnel” - “Insurance Contributions” - “Quarterly Reporting to the Pension Fund of the Russian Federation”.

In order for all reports to be generated, the user just needs to set the time interval he is interested in and click on the “Create set” button.

If similar sets have already been created for previous periods, they can always be found in the general list of documents. In this case, the formation of a new set is possible provided that for sets of previous periods the status is set to “Sent” or “Will not be transferred”. Changing the status is possible through the “Set status” button.

After the “Create set” button is pressed, the 1C system independently generates reports, including the RSV-1 form. The form will have the status “In progress”, reflecting data on the amount of the taxable base and accrued amounts of contributions.

If you activate the “Sections 1-5” link in the upper half of the screen, the user is taken directly to the RSV-1 report. The section panel is located on the left side. After clicking on any of them, it opens for detailed acquaintance.

Section 1 reflects the amounts of contributions made to the Pension Fund and the Federal Compulsory Medical Insurance Fund, including those made (+ debt).

Section 2 includes calculations for determining the tax base and the tariff used. If there are sick leaves for the period, they are reflected in lines 201 and 211 “Amounts not subject to insurance contributions.”

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

If in the RSV-1 report you go to the line “Pack of sections 6 RSV-1”, then at the bottom of the screen a list of employees will be presented with the amount of deductions for each of them. This information is subsequently included in “Individual Information”.

You need to double-click on the selected employee, after which a form for manual editing will open. You can correct data in any of the columns, including adding rows.

The “Section 6.8” tab reflects information about the length of service of each employee of the enterprise. In the presence of sick leave, the formation of the “VRNETRUD” mark is provided. You can edit the data manually, for example, if a person has days without pay in the reporting period.

You can fill out information on special working conditions, preferential periods of work, and so on. Provided that the employee worked in hazardous conditions, he is required to complete section 6.7. You can edit the length of service through the work form in the RSV-1 document.

Uploading RSV-1 and other reporting to the Pension Fund

RSV-1 reports can be printed or downloaded as a file. At the same time, there are technical capabilities for checking reporting, including using third-party programs. Using the “Quarterly reporting in the Pension Fund of Russia” workplace, you have access to creating a corrective report RSV-1.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Calculation of insurance premiums is a quarterly report that, since 2017, all employers are required to submit. Let's look at the procedure for filling out calculations for insurance premiums in the 1C program.

General information

The calculation of insurance premiums essentially replaces the previously presented RSV-1 and 4-FSS in the part of Section I, contains information on the calculation of contributions:

• for compulsory pension insurance (including at additional rates);
• compulsory health insurance;
• compulsory social insurance in case of temporary disability and in connection with maternity.

In addition, the Calculation of Insurance Contributions provides a calculation of contributions for additional social security for members of flight crews and coal industry workers, for which we previously reported in the RV-3 form, as well as a calculation of contributions for the head and members of peasant (farm) households (previously used RSV-2).

Calculation composition

The calculation of insurance premiums consists of

• Title page;
• Section 1 with appendices;
• Section 2;
• Section 3.

Section 1 provides summary data on accrued insurance premiums by type of insurance for the organization as a whole. Section 2 is intended to be completed for insurance premiums of heads of peasant (farm) households and is presented only at the end of the year. Section 3 – personalized information, filled out for each employee of the organization.

IN mandatory The following sections of the calculation are presented in order:

• Title page;
• Section 1;
  • Subsection 1.1 (on contributions to compulsory pension insurance);
  • Subsection 1.2 (on contributions to compulsory medical insurance);
  • Appendix No. 2 to Section 1 (on contributions to OSS);
• if there are employees, Section 3 is also filled out.

The following sections are presented if data is available to fill them out:

• Subsections 1.3.1, 1.3.2 – if contributions are paid at additional rates;
• Subsection 1.4 - if additional social security contributions are paid;
• Appendix No. 3 - if there were expenses for payment of benefits;
• Appendix No. 4 - if there were expenses for benefits financed from the Federal budget;
• Appendices NN 5, 6, 7 - if the organization applies a reduced rate of insurance premiums, which requires justification;
• Appendix No. 8 – filled out by individual entrepreneurs with a patent system;
• Appendix No. 9 – if the organization employs temporarily staying foreign citizens;
• Appendix No. 10 - if the organization uses student labor in construction teams:

Example of filling in 1C

Let's look at filling out the calculation of insurance premiums in 1C using the following simple example:

To calculate insurance premiums in 1C, the corresponding regulated report is used; it is included in the report category Tax reporting :

To calculate insurance premiums, automatic filling according to information base data has been implemented; for this we use the button Fill :

Calculation verification scheme

It is convenient to check the calculation of insurance premiums using the following scheme:

• first, we check information about earnings and contributions to compulsory pension insurance for each employee in Section 3;
• then calculations of contributions for the organization as a whole - Subsection 1.1. (calculation according to compulsory health insurance), Subsection 1.2 (calculation according to compulsory medical insurance), Appendix No. 2 (calculation according to compulsory medical insurance);
• Please note that the data in Subsection 1.1 must correlate with the data in Section 3, i.e. contributions to compulsory health insurance for the entire organization should be made up of the amounts of contributions to compulsory health insurance for each employee;
• Last of all, we check Section 1, since it contains the final data on accrued insurance premiums for the organization.

Filling out the title page

The cover page for calculating insurance premiums is filled out fully automatically based on the directory data Organizations :

If some information on the title page is not filled out, you should enter it into the directory Organizations and update the calculation using the More button - Update(namely update, not refill).

Completing Section 3

Section 3 of the calculation is filled out by payers for all insured persons for the last three months of the billing (reporting) period, including in whose favor during the reporting period payments and other remunerations were accrued within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services under copyright contracts.

Information about the employee must be included in Section 3:

• even if he was not paid anything during the reporting period, but he is our employee under TD or GPA;
• even if he was fired in the previous reporting period, but in the current reporting period there were accruals for which contributions were accrued.

For each insured person, fill out:

• Subsection 3.1 “Data about an individual” - this information is filled in based on the directory data Employees ;

• Subsection 3.2.1 - provides information about the employee’s earnings and accrued contributions to compulsory pension insurance from amounts not exceeding the maximum base value. The information is provided by month of the reporting period and category codes of the insured person.

For an employee who was on leave at his own expense for the entire 1st quarter of 2017, Subsection 3.2.1 is not completed, i.e. We transfer only personal data to it.

The category code of the insured person is determined by the type of insurance premium tariff applied in the organization, as well as whether the employee has the status of a temporarily staying or temporarily residing foreign citizen. For employees of the organization Orange LLC, the category code is used HP.

In our example, Subsection 3.2.1 will be filled out as follows:

Filling out Appendix No. 1

Appendix No. 1 to Section 1 is filled out in terms of payer tariff codes. In our example, the payer's tariff code is 01, which corresponds to the main tariff and the main taxation system:

The explanation of tariff codes can be viewed by double-clicking on the code with the left mouse button; a form for selecting the payer’s tariff code will open with information on the applied taxation system and the tariff of insurance contributions:

Completing Subsection 1.1

Subsection 1.1 provides the calculation of the amounts of insurance contributions for compulsory pension insurance.

The data is given:

• cumulatively from the beginning of the billing period;
• for the last 3 months of the reporting period;
• separately for each month of the reporting period.

In our example, in subsection 1.1 the information is filled in:

• on the number of insured persons;

In the first month, the line with data on the total number of insured persons (line 010) will include all employees, including the dismissed person who was paid a bonus in January 2017 and the employee on leave at his own expense. The line showing the number of persons from whose payments contributions were calculated (line 020) will no longer contain an employee who is on leave at his own expense.

In the next two months, the information on the lines will not contain data about the dismissed employee, because The organization made no further payments to him.

• on the amount of payments, the basis for calculating contributions and the amount of calculated contributions for compulsory pension insurance;

To check the information included in the Calculation of Insurance Premiums, you can use the report Analysis of contributions to funds (in Accounting 3.0 the report is located in the section Salary and HR – Salary reports, in 1C:ZUP 3 – in section Taxes and contributions – Reports on taxes and contributions):

Completing Subsection 1.2

Subsection 1.2 provides the calculation of the amounts of insurance premiums for compulsory health insurance.

This subsection contains information about the number of insured persons, the amount of payments, the basis for calculating insurance premiums for compulsory medical insurance and the amounts of calculated contributions themselves.

In our example for compulsory medical insurance, the number of insured persons, the amount of payments and the base for calculation will completely coincide with the data for compulsory health insurance.

Filling out Appendix No. 2

Appendix No. 2 provides the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Appendix No. 2 establishes the payment indicator:

• 1 – direct payments (pilot project);
• 2 – credit system.

In the region in which Orange LLC operates, the FSS pilot project does not operate, so in the field Payout sign set to 2.

In our example, for compulsory health insurance, the number of insured persons, the amount of payments and the base for accrual will completely coincide with the data for compulsory health insurance and compulsory medical insurance.

Below in Appendix No. 2 there is a table showing the amount of contributions payable:

Please note that each amount in this table has its own attribute:

• 1 – in the case when contributions are subject to payment to the budget;
• 2 – in the case when expenses (accrued benefits) exceeded contributions to OSS.

In the organization Orange LLC, benefits were not paid to employees, so this indicator has a value of 1 everywhere.

Completing Section 1

Section 1 shows summary data on the obligations of the payer of insurance premiums for compulsory health insurance, compulsory medical insurance and compulsory social insurance in the context of the BCC.

By default, Section 1 is filled in according to the infobase data. In case of making manual edits to the Appendices to Section 1, in order for Section 1 to be filled out according to the data of manual changes, you must use the link Fill out Section 1 according to the application data .

This completes the calculation of insurance premiums for our example.

How to check the calculation

Using a button Examination — Check upload you can check the main errors in the uploaded data (for example, the presence of passport data, SNILS of employees).

The control ratios for the calculation of insurance premiums were sent by Letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 N BS-4-11/4371@. In total, more than 300 control ratios are provided.

What is checked by control ratios:

"Mathematics"— correspondence of indicators by amounts. In particular, an important control ratio must be met: the amount of contributions to compulsory social security for each employee from Section 3 must be equal to the amount of contributions to compulsory security from Subsection 1.1 for the organization as a whole. If this ratio is not met, the tax office will not accept the calculation. When submitting subsequent reports, starting with the report for the half-year of 2017, it is also necessary to check that the indicators of the current report are consistent with the indicators of the report submitted in the previous period.

Personal Information insured persons: full name, SNILS. The reconciliation will be carried out with the information contained in the tax database of the AIS. If the information in the tax database does not match the calculation data, the taxpayer will be denied acceptance of the calculation. Therefore, it is necessary to carefully check the personal data of employees and, if necessary, provide explanations to the supervisory authority.

Reconciliation with 6-NDFL. The following control ratio must be met: the amount of accrued income of the taxpayer, with the exception of the amount of accrued income on dividends in 6-NDFL >= the amount of payments and other remuneration calculated in favor of individuals in the DAM:

Often this control ratio may not be met for various objective reasons:

• different bases for personal income tax and insurance premiums;
• different ways to determine the date of receipt of income for personal income tax and insurance premiums;
• 6-NDFL is submitted for each separate division, and the DAM report is submitted only by separate divisions that pay wages to their employees.

However, if this ratio is not met, you must be prepared to provide written explanations to the tax office.

We are considering a very simple example, so for our example this control relation holds:

Checking the calculation with the Taxpayer Legal Entity program

To check the “mathematics” in the downloaded calculation of insurance premiums, you can use a free program Taxpayer legal entity(posted on the website www.nalog.ru). First you need to load the calculation of insurance premiums using the command Service – Reception of reports from magnetic media, then open the calculation and click on the button Document control.

22.07.2014 00:14

Attention! This article will help you fill out the Calculation according to the RSV-1 Pension Fund form (including personalized accounting information) in the 1C: Salary and Personnel Management 8 program (revision 2.5). In the event that you need to fill out the RSV-1 form in the 1C: Salary and Personnel Management 8 program (version 3.0), use the article

When preparing the Calculation, the following procedure must be applied:

1. Before generating the Calculation, you should check the completeness and correctness of accounting in the program.
2. Next, you need to perform the process of automatically generating the Calculation.
3. If necessary, make manual adjustments to the automatically generated Calculation.
4. Then you should check Calculation for errors.

Automatic calculation generation

The calculation according to the RSV-1 Pension Fund form consists of a title page and six sections:

Section 1 “Calculation of accrued and paid insurance premiums”;

Section 2 “Calculation of insurance premiums according to the tariff and at the additional tariff”;

Section 3 “Calculation of compliance with conditions for the right to apply a reduced tariff for payment of insurance premiums”;

Section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period”;

Section 5 “Information necessary for the application of the provisions of paragraph 1 of part 3 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services";

Section 6 “Information on the amount of payments and other remunerations and the insurance experience of the insured person.”

Personalized accounting information is now also Calculation sections:

subsection 2.5 of section 2 - an analogue of the inventory of information ADV-6-2;

Section 6 is an analogue of forms SZV-6-4.

At the same time, the personalized accounting forms used in 2010-2013 (SZV-6-1, SZV-6-2, SZV-6-4) are included in the new Calculation form in the form of corrective or canceling forms.

Filling out the title page

The creation of a Calculation in the RSV-1 Pension Fund form also occurs (similar to previous periods) through the workplace. Preparation of data for the Pension Fund (Fig. 1).

Using the Generate button, the Calculation is formed completely - the “general” sections (namely sections 1-5), as well as subsection 2.5 of section 2 and sections 6, which contain personalized accounting information, are filled out. Subsection 2.5 of section 2 and sections 6 of the Calculations are displayed in the Preparation of data for the Pension Fund and, if necessary, edited (Fig. 2).

Filling out the Calculation sections in the program is described below.

The title page indicators (Fig. 3) are filled in automatically.

Indicators that characterize the policyholder are filled in based on the data from the Organization's directory.

If you need to add or change information about the policyholder, then you need to edit the data in the Organization’s directory, and then click on the “Update” button in the header of the report form.

Completing section 1

Section 1 provides information on the calculation of accrued and paid insurance contributions for compulsory pension and health insurance.

The data in this section is filled in automatically based on the data in Section 2, Section 4 and the accounting data for settlements with funds for insurance premiums (accumulation register Settlements for insurance premiums).

Due to the fact that from 01/01/2014 insurance contributions to the Pension Fund do not need to be allocated to the insurance and funded part of the pension, the current section (Fig. 4) contains columns for recording accrued and paid contributions for periods from 2014 (column 3) and for reflecting paid contributions for the insurance and savings parts for the periods 2010-2013. (columns 4 and 5).

In addition, section 1 now lacks line 145. Previously (before 01/01/2014), this column indicated the amounts of insurance premiums that were paid in the current reporting period for previous periods.

Completing section 2

Section 2 provides information on the calculation of insurance premiums separately for each tariff that applies to payments to insured persons.

Current section includes:

subsection 2.1 “Calculation of insurance premiums according to the tariff”;

subsection 2.2 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;

subsection 2.3 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;

subsection 2.4 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;

subsection 2.5 “Information on bundles of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons” (replacing ADV-6-2).

Completing subsection 2.1 of section 2

The rows of the table are filled in according to the accounting data for the amounts of accrued payments in favor of an individual (this data is contained in the accumulation register, Accounting for Income for the calculation of insurance premiums), and the amount of accrued insurance premiums (according to the accumulation register, Insurance premiums calculated). This data can be obtained using the Analysis of accrued taxes and contributions report.

Attention! In subsection 2.1 there is no breakdown of the amounts of payments and other remunerations that are accrued in favor of individuals included and not included in the base for calculating insurance premiums for compulsory health insurance, depending on the year of birth and status of the insured person. And also now there is no breakdown of the amounts of accrued insurance contributions into the insurance and funded parts of the labor pension.

Attention! Information on payments in favor of foreign citizens and stateless persons who are not insured persons in the system of compulsory pension and health insurance in the Russian Federation is not reflected in the PFR form RSV-1.

Filling out subsections 2.2, 2.3, 2.4 of section 2

For employers, Federal Law No. 426-FZ dated December 28, 2013, a special assessment of working conditions, which replaced workplace certification (starting from January 1, 2014). Depending on the results of certification of workplaces for working conditions or a special assessment of working conditions, other tariffs for additional contributions to the Pension Fund are in effect (Part 2.1, Article 58.3 of Law No. 212-FZ.

Subsections 2.2, 2.3 and 2.4 are filled in automatically based on data on additional contributions accrued to individuals. You can obtain accounting data for the amounts of accrued payments in favor of each individual from the Analysis of Accrued Taxes and Contributions report.

The completed subsection 2.2 is presented in Fig. 5;

The completed subsection 2.3 is shown in Fig. 6.

Attention! Additional pages in the case of applying several tariffs are provided only for subsection 2.1; for subsections 2.2 and 2.3, division into pages is not provided.

In subsection 2.4 (Fig. 7), the Base code field is filled in automatically. This field indicates the code of the reason for applying Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ.

The fields “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” are filled in manually, in which one of the values ​​is indicated with the symbol “X”.

Attention! If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” were applied during the reporting period.

Completing subsection 2.5 of section 2

Subsection 2.5 (replacement of ADV-6-2) is filled out by insurance premium payers who completed Section 6 of the Calculation.

As mentioned earlier, by clicking the Show all sections button you can open the entire report, with the ability to edit its “general” sections (1-5). Sections with personalized information (2.5 and 6) in this form are displayed for viewing only (Fig. 8).

Subsection 2.5 consists of subsections:

2.5.1 “List of packages of documents for initial information of individual (personalized accounting).”

The subsection contains data on packs of individual (personalized accounting) information with the “initial” information adjustment type. The number of completed lines must correspond to the number of packs of Section 6 with the “original” information correction type.

The lines in column 2 in subsection 2.5.1 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value indicated in the “Total” line in column 2 of subsection 2.5.1 should be equal to a value equal to the sum of the values ​​indicated in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes.

The lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each batch of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​​​specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes.

The lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed. Column 5 indicates the file name (number of the document pack), which is generated automatically by the program.

2.5.2 “List of packages of documents correcting information for individual (personalized) accounting.” The subsection contains data on packs of individual (personalized) accounting information with the “corrective” or “cancelling” type. The number of completed lines must correspond to the number of packs of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

To view the composition and edit subsection 2.5, you need to go to the Preparing data for the Pension Fund work place (Fig. 9).

In the middle area of ​​the Form Contents of Section 2.5 (pack of documents Section 6) - a list of automatically generated packs of sections 6 is displayed. If necessary, new packs of sections 6 (to be filled out manually) can be added to the report, also correcting or canceling information for reporting periods before 2014 (according to forms SZV-6-4, SZV-6-1(2)). In addition, using the Selection button, it is possible to select previously prepared personalized accounting documents for the DAM-1.

Completing Section 3

If the payer of insurance premiums applies a reduced rate of insurance premiums, then in order to justify the application of the reduced rate, such payer must fill out the corresponding subsection in Section 3 “Calculation of the compliance of conditions for the right to apply a reduced rate for payment of insurance premiums”.

Attention! In the Calculation according to the RSV-1 form of the Pension Fund of the Russian Federation, in section 3 it is no longer necessary to fill out the subsection that was previously filled out by the payers of insurance premiums specified in clause 3 of part 1 of Art. 58 of Federal Law No. 212-FZ of July 24, 2009, namely, the subsection reflected the list of disabled employees for whose payments contributions were accrued at a reduced rate. Data on disabled employees is now indicated in the section with individual information about employees (section 6).

Also, subsection 3.8 is excluded from section 3. In the subsection, a calculation was made of the compliance of the conditions specified in clause 13, part 1, art. 58 of Federal Law No. 212-FZ of July 24, 2009 (organizations providing engineering services). From January 1, 2014, the reduced rates of insurance premiums (Part 3.5 of Article 58 of Law No. 212-FZ) for such payers have not been extended. Such payers transfer contributions in the manner established for 2012-2016, if they do not fall under other preferential tariffs provided for in Art. 58, 58.1 of the Federal Law of July 24, 2009 No. 212-FZ.

Completing section 4

Section 4 is filled out and provided by payers to whom the control body accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions to attract responsibility.

If the organization has had additional accrual of insurance premiums in the current reporting period for previous reporting (calculation) periods, then the additional accrued contributions must be deciphered, namely: for what year and month these amounts were accrued, the basis for additional accrual of insurance premiums:

“1” - in case of additional accrual based on desk inspection reports;

“2” - in case of additional accrual based on on-site inspection reports;

“3” - if the payer of insurance premiums independently accrues additional insurance premiums in the event of revealing the fact of non-reflection or incomplete reflection of information.

The total amounts for section 4 are transferred to lines 120-121 of section 1 of the Calculation.

Completing Section 5

Section 5 is filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving 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.

Completing Section 6

Section 6 must be completed and submitted by payers for all insured persons to whom payments and other remunerations were accrued during the reporting period within the framework of labor relations and civil law contracts.

As mentioned above, using the Show all sections button you can open the entire report; editing is possible only in the “general” sections (sections 1-5). Sections with personalized information (sections 2.5 and 6) are shown here for viewing only (Fig. 10).

Please note that only one pack of section 6 is reflected in the form. To switch between packs, you must click on the buttons in the lower right corner of the form.

To view and, if necessary, edit sections 6, you must go to the Preparing data for the Pension Fund work place (Fig. 11).

Section 6 consists of subsections:

subsection 6.1"Information about the insured person." The subsection indicates the full name. in the nominative case and SNILS of the insured person;

subsection 6.2"Reporting period". The subsection indicates the period for which the Calculation is presented and the calendar year for the reporting period of which the Calculation is presented;

subsection 6.3“Information correction type.” The subsection indicates the type of information correction;

subsection 6.4“Information on the amount of payments and other remuneration accrued in favor of an individual.” The subsection indicates the amount of payments and other remunerations accrued by payers of insurance premiums in favor of an individual for the last three months of the reporting period and since the beginning of the year, indicating several category codes of the insured person;

subsection 6.5“Information on accrued insurance premiums.” The subsection indicates the amount of insurance premiums for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance premiums, in rubles and kopecks. Contributions are indicated as the total amount for the entire quarter;

subsection 6.6“Information about corrective information.” In the subsection, information about corrective information is filled in. The list of packs containing corrective information is contained in subsection 2.5 of section 2;

subsection 6.7“Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work from which insurance premiums are calculated at an additional rate for certain categories of insurance premium payers specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ". The subsection indicates the amount of payments and other remuneration accrued by payers of insurance premiums in favor of an individual employed in the work specified in paragraphs. 1-18 p. 1 art. 27 of Federal Law No. 173-FZ of December 17, 2001, giving the right to early assignment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks and from the beginning of the year. In the subsection it is also necessary to indicate the code for the special assessment of working conditions (Fig. 11).

subsection 6.8“The period of work for the last three months of the reporting period.” The subsection indicates the work experience of the insured person for the last three months of the reporting period.

Attention! Now it is not necessary to indicate the insurance premiums paid for a specific insured person, i.e. there is no requirement to distribute the payment among the insured persons.

Also in the workplace it is possible to add packs of sections 6, as well as corrective or canceling forms SZV-6-1,2,4;

refill all information according to the infobase data: both in a separate section 6 (Refill button) and in all sections of the current stack (Refill all information button). In addition, you can reformat the entire report, including the “general” sections of the report (Reform button).

How are records of experience formed?

In the usual case, one record of experience is created for an employee, it indicates the start date and end date of the period of work in the reporting period (Fig. 12)