Getting acquainted with the RSV form, what is the Unified calculation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The calculation of insurance premiums was developed by the Pension Fund to control insurance accruals and distribute them to personalized accounting accounts. The RSV data is used by the fund to calculate pensions, so this report is monitored the most closely.

Who must submit the calculation of insurance premiums

Report on the accrued contributions to the Pension Fund must all legal entities and individual entrepreneurs that pay salaries to staff. For this purpose, the Foundation has developed a specialized form of RSV-1. Entrepreneurs submit a calculation regardless of the chosen tax regime.

Do not forget that it is necessary to pass zero RSV, that such an obligation is the same for everyone, regardless of accruals. It is necessary to submit the form even in cases where no accruals were made and no activity was carried out. Such a report will be called "null". Do not be naive to believe that the Pension Fund will forgive the failure to submit an empty report. For any non-delivered or overdue document, the fund imposes pen alties.

Detailing the basic form of RSV, what RSV-2 is remains a mystery to many. This report is designed for companies that are engaged in farming. Along with the RSV-1, the RSV-2 form is filled out according to the same rules and deadlines.

Submission of RSV on paper

Depending on the average number of employed people, the RSV PFR form is provided in various media. Companies with less than 25 employees provide paper reports, but no one forbids them to report electronically. Unfortunately, there is no exact wording in the law on whether it is possible to report on paper to firms employing exactly 25 people. In this case, the company can act at its discretion, but at the same time you need to prepare to defend your case.

You can submit the form on paper directly to the fund office or send a report by mail with a valuable letter with a notification and a description of the attachment. If the calculation is sent by courier, then a power of attorney will be required for the foundation to accept the form.

Electronic way to donate RSV. What is EDS

Companies with a large staff of people (more than 25 people) are required to submit reports electronically. This rule is binding on everyone and does not imply exceptions. For violation of the method of sending the calculation, a fine will be imposed on the company. You should also pay attention to the fact that the deadlines for submitting electronic and paper reports are different.

In order to submit a settlement via electronic communication channels, it is necessary to conclude an agreement witha specialized operator en titled to forward such reports. In addition, the certification center must issue an EDS (electronic digital signature) to the company. To obtain it, you will need copies of various company registration documents and completed taxpayer forms.

Strict deadlines for submitting the calculation to the Pension Fund

Strict deadlines are set for RSV-1 submission. Due to the fact that the report is provided on a quarterly basis, it will be necessary to report for each period no later than the 20th day of the second month after the end of the quarter. For those who report on paper, this date comes five days earlier, namely on the 15th day of the second month. At first glance, the legislation sets a rather long period in order to have time to fill out the form, but in practice it often turns out that the number of overdue reports does not decrease. Therefore, the Pension Fund, in order to avoid pen alties, strongly recommends switching to electronic reporting and being attentive to the deadlines, especially if they fall on holidays or weekends. The RSV report is considered submitted from the moment the operator's response is received via electronic channel or the mail mark on the attachment inventory.

Pen alties that might not have happened

The Pension Fund is very actively using administrative pen alties in order to regulate the timely sending of the calculation. Basically, companies that are not serious about “zero” reports fall under the fine. The amounts of pen alties are quite large and depend on the amount of accruedpremiums.

In accordance with the law, the amount of the fine will be 5% of all quarterly accruals for the reporting period. This pen alty is calculated for each month of delay. The total amount of recovery should not be less than 1000 rubles and more than 30% of the amount of contributions.

For the provision of incomplete or deliberately distorted information, the Pension Fund also provides for a pen alty of 5%, and such a fine will be imposed regardless of compliance with the deadlines.

An official may be punished with an administrative fine in the amount of 500 rubles. The director of the company or the chief accountant falls under such a pen alty.

Innovations regarding the delivery of the RSV. What is Single payment

From the beginning of 2017, tax reporting is in for big changes. Control over incoming and accrued payments will be carried out by the tax authorities, and the accrual of the insurance premium will be consolidated with contributions to the medical fund and the Social Insurance Fund. The RSV will be replaced by a new form, which will be called the Single Settlement.

It should be noted that the Pension Fund will also receive personalized data, but the reporting form will change. In connection with the reorganization, the Pension Fund should reconcile all payments and submitted reports as soon as possible.