6.6 information about corrective information how to fill. Submission in electronic form
Accountants transfer personalized accounting 2016 to section 6 of RSV-1 according to special rules. In this material, we will talk about how to draw up section 6 and subsection 2.5 of the RSV-1 for 2016.
Section 6 of RSV-1 (personalized accounting 2016) is intended to reflect information on payments for each employee.Section 6 of RSV-1 (personalized accounting 2016) is filled out only for those people in whose favor payments were accrued in the reporting period. If, for example, during the entire quarter the employee was on vacation at his own expense, it is not necessary to fill out section 6 of the RSV-1 form for him.
Information about individual information contains:
- in section 6. It reflects individual information for each employee;
- in subsection 2.5, section 2. It contains data on bundles of personalized accounting documents.
WITH On April 1, 2016, part of the personalized information - the full names of employees and SNILS - is handed over to the FIU every month.
Subsection 6.1 "Information about the insured person"
Subsection 6.1 "Information about the insured person" should indicate the last name, first name and patronymic of the employee in nominative case. Each element has a separate cell. Also in subsection 6.1 enter the number of the individual personal account of the insured person (SNILS). Please note: since April 1, 2016, this part of the information has been submitted to the FIU on a monthly basis! But there are other data in section 6, which are submitted quarterly as part of the RSV-1.
Section 6 RSV-1 (personalized accounting 2016) contains individual information. In rsection 6 There is . It must be marked X if the employee quit within three recent months reporting period. For example, in the calculation for 9 months, you need to make such a mark if the employee quit in July, August or September.
Section 6 you fill out for each employee, including those working under a civil law contract. However field "Information on the dismissal of the insured person" must be completed only if an employment contract has been concluded with the employee. For contractors, leave the field blank in any case.
For companies participating in the free economic zone in the Crimea and Sevastopol (KRS, VZhKS, etc.), they have their own codes.And also for companies that have received the status of a resident of the territory of advanced socio-economic development. These codes reflectsubsection 6.4calculation, which contains individual information for each employee. All these codes can be found inapplication number 1 To order filling.
Subsection 6.2 "Reporting period"
For example, when submitting a report for 9 months of 2016, in subsection 6.2 it will be necessary to reflect:
- in the field "Reporting period (code)" - code 9;
- in the field "Calendar year" - 2016.
Subsection 6.3 "Type of information correction"
Subsection 6.3 has two kinds of fields:
- to specify the type of information;
- reporting period and calendar year.
Of the three options ("initial", "corrective", "cancelling"), you need to select one and put down the symbol "X" in this field. The fields "Reporting period (code)", "Calendar year" are filled in only for forms with the type of information "corrective" or "cancelling".
Subsection 6.4 "Information on the amount of payments
Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of the person's employee.
In column 3 the category code of the insured person is indicated. The codes are indicated in accordance with the Classifier of parameters used when filling in personalized information (Appendix No. 2 to the Procedure for filling out the form, hereinafter referred to as the Classifier of parameters).
One individual during the reporting period may belong to different categories. Initially, the table contains rows for two categories (from 400th to 403rd and from 410th to 413th). But there may be more. In such cases, subsection 6.4 is supplemented with lines to enter all categories to which one person belongs.
In column 4 the amount of payments that are subject to taxation of insurance premiums in the FIU is indicated. In column 5 it is necessary to reflect the amount of payments subject to insurance premiums within the amount of the taxable base established for the current year. According to column 6 separately show the amount of accruals under civil law contracts also within the amount of the taxable base. In column 7 enter the amount of accruals related to the object of taxation of insurance premiums, but exceeding the maximum amount of the taxable base.
The indicators of subsection 6.4 must be presented on an accrual basis from the beginning of the billing period. All amounts in subsection 6.4 are indicated in rubles and kopecks. In the absence of information, the lines are not filled.
Subsection 6.3 reflects the codes of insured workers.
Codes of insured persons 2016
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Payers (insurers) |
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General insurance premium rates |
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Organizations and entrepreneurs making payments individuals(not eligible for reduced rates) |
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Reduced rates of insurance premiums |
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Organizations and entrepreneurs that have concluded: |
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Organizations and entrepreneurs of the Republic of Crimea and the city of Sevastopol, which received the status of a participant in a free economic zone in accordance with the Law of November 29, 2014 No. 377-FZ |
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Organizations and entrepreneurs who have received the status of a resident of the territory of rapid socio-economic development in accordance with the Law of December 29, 2014 No. 473-FZ |
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Economic companies and business partnerships that are engaged in the practical application (implementation) of the results of intellectual activity (computer programs, databases, inventions, utility models, industrial designs, breeding achievements, integrated circuit topologies, know-how), the exclusive rights to which belong to the participants these societies and partnerships - to budgetary and autonomous scientific institutions or educational organizations higher education, which is budget institutions |
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Organizations and entrepreneurs who have switched to a simplified system and carry out certain types of activities in production and social spheres, specified in clause 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ |
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Organizations and entrepreneurs making payments (other remuneration) to ship crew members (for the performance of their labor duties as a ship crew member) registered in the Russian International Register of Ships (the indicated tariffs apply only to payments to ship crew members) |
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Pharmacy organizations - UTII payers, as well as entrepreneurs - UTII payers who have a license for pharmaceutical activities (the indicated tariffs apply only to payments to persons who, in accordance with the Law of November 21, 2011 No. 323-FZ, have the right to engage in pharmaceutical activities or admitted to it) |
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Non-Profit Organizations(except state and municipal institutions), which apply the simplified system and, in accordance with the constituent documents, carry out activities in the field of: |
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Charitable organizations that apply simplified |
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Entrepreneurs who apply the patent system of taxation (in relation to payments and remunerations accrued in favor of employees engaged in the activities specified in the patent), carrying out any activities other than those specified in subparagraphs and paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (renting real estate objects, retail, catering services) |
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The main code for policyholders (Appendix 1 to the Procedure approved by order of the FSS of Russia dated February 26, 2015 No. 59) is indicated in the first three cells of the "Code of the policyholder" field title page Form 4-FSS. An additional code according to Appendix 2 is indicated in the fifth and sixth cells of the "Code of the policyholder" field, only if the organization or entrepreneur belongs to any of the categories listed in Appendix 2. The additional code according to Appendix 3 is indicated in the last two cells of the "Code of the policyholder" field state and budgetary institutions. If additional ciphers for the policyholder are not provided, then put "00" in the appropriate cells.
), temporarily residing
*** The code is indicated for employees - foreign citizens and stateless persons (except for highly qualified specialists) temporarily residing in Russia, with whom an employment contract has been concluded for an indefinite period (a period of at least six months), provided that they are paid by insurers who have the right to apply reduced tariffs.
Subsection 6.5 "Information on accrued insurance premiums
Subsection 6.5 indicates the amount of insurance premiums to the PFR for the last three months of the reporting period from payments and other remunerations that do not exceed the maximum base value. In our opinion, this subsection should only indicate contributions to the basic tariffs from the payments indicated in subsection 6.4. When calculating them, the maximum amount of the taxable base is taken into account. Whereas when calculating contributions for additional tariffs, the restriction on the amount of the taxable base does not apply.
If the category code of the insured person was changed in the reporting period, subsection 6.5 indicates the total amount of accrued insurance premiums calculated based on the tariffs for all categories. Information is filled in rubles and kopecks. In the absence of information, subsection 6.5 is not completed.
Subsection 6.6 "Information about corrective information
Subsection 6.6 of the company is filled in in case of changes in the information provided in previous reporting periods. If there is data in subsection 6.6, it is additionally necessary to submit corrective (cancelling) sections 6, if information for 2016 is subject to adjustment, or forms SZV-6-1, and (or) SZV-6-2, and (or) SZV -6-4, if information for earlier periods is subject to adjustment.
Corrective (cancelling) information is submitted according to the forms that were in force in the period for which the errors were detected.
Subsection 6.7 "Information on the amount of payments
Subsection 6.7 indicates the amount of payments in favor of an employee employed in work that gives the right to early retirement. In column 3 of subsection 6.7, you must indicate the code for a special assessment of working conditions or attestation of workplaces. The codes are listed in the Parameter Classifier. When specifying several codes in column 3, the number of lines in subsection 6.7 should be increased.
In columns 4 and 5, you need to indicate the amount of payments to employees who are employed in harmful and dangerous conditions. Based on the provisions of paragraphs of paragraphs 42.2-42.8 of the Procedure for filling out the form, in these columns it is necessary to indicate the amounts that are the basis for calculating contributions, since the equality of certain values \u200b\u200bmust be maintained.
For example, the company did not conduct a special assessment and certification of workplaces and pays pension contributions at an additional fixed rate of 9%. In this case, the equality of the following indicators must be fulfilled:
- the amount of payments to all employees employed in the work specified in subparagraph 1 of paragraph 1 of article 27 of Law No. 173-FZ is the sum of the indicators in lines 701 and 711 columns 4 of all information;
- the basis for calculating insurance premiums at an additional rate is the indicator of line 223, column 4, subsection 2.2.
Subsection 6.8 "Work periods for ..."
The dates specified in columns 2, 3 must be within the reporting period and are filled in in the format: "from (dd.mm.yyyy)" to "to (dd.mm.yyy.)". If in the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, periods of work are indicated in separate lines for each type of contract (grounds). In this case, the period of service under a civil law contract is filled in with the reflection of the code "AGREEMENT" or "NEOPLDOG" in column 7 of subsection 6.8. If an employee works full-time in a part-time working week, the period of work must be reflected in the actual hours worked.
Column 4 "Territorial conditions (code)" is filled in in accordance with the Classifier of parameters. The size of the district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to regions of the Far North, is not indicated.
Subsection 2.5 RSV-1: information on personal accounting documents
Section 6 RSV-1 is formed into packs. The number of information in one pack should not exceed 200 pieces. The bundle of information is not accompanied by a description. Subsection 2.5 is filled out after section 6 of the RSV-1 PFR form is completed. It has two subsections:
- 2.5.1 "List of packs of documents of initial information of individual (personalized) accounting";
- 2.5.2 "List of packs of documents of corrective information of individual (personalized) accounting".
Subsection 2.5.1 (personalized accounting 2016) contains data on bundles of information of individual (personalized) accounting with the "initial" information correction type. The number of completed lines in the subsection must correspond to the number of packs in section 6 with the type of information correction "initial".
The lines in column 2 shall reflect information on the base for calculating insurance premiums for compulsory pension insurance for the last three months of the reporting period for each bundle of section 6.
Clause 17.3 of the Procedure for filling out the form states that in this subsection the following indicators must be equal:
- information about the basis for calculating pension contributions - the value of column 2 of subsection 2.5.1;
- the sum of the values of the indicators of the base for calculating pension contributions is the sum of the values indicated in lines 401-403, 411-413, column 5 of subsection 6.4 of the corresponding pack.
The final indicator of the "Total" line of column 3 of subsection 2.5.1 reflects information on accrued pension contributions from the amounts of payments not exceeding the maximum base value for the last three months of the reporting period for each bundle of section 6. It must be equal to the sum of the values \u200b\u200bspecified in columns 4, 5 and 6 lines 205 of subsection 2.1 for all tariff codes (clause 17.4 of the Procedure for filling out the form). These columns indicate pension contributions from payments not exceeding the maximum amount of the base for the last three months of the reporting period.
Subsection 2.5.2 contains data on bundles of information of individual (personalized) accounting with the type "corrective" or "cancelling". 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 (paragraphs 16 -17.16 of the Procedure for filling out the form).
Since the new year, 2014, the form of reporting to the PFR has changed. Now personalized accounting data has been added to RSV. For this, section 6 was added to the reporting. For this section of the RSV 1 form, the filling rules were approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p.
Rules for filling out section 6
Until May 15, you need to submit reports to the FIU for the 1st quarter of the current year. Late delivery may result in two penalties:
- For late submission of reports to the FIU;
- For the delay in the delivery of the data of the account.
As already mentioned, personalized accounting data should now be submitted in section 6 of the RSV 1 form.
In this section, the employer indicates all payments and remunerations that were paid under labor or civil contracts in the reporting period.
For section 6 of RSV 1, the filling rules provide that all information is formed in packs. A pack should not contain more than 200 pieces of information. In addition, information from different types adjustments are also generated in separate bundles.
Subsection 6.1 is filled in in the nominative case, that is, full name. of the insured person is indicated without declination. Also, column 4 indicates the SNILS of each insured.
Section 6.2 states reporting period for which the report is being submitted. The period is indicated by numbers. Accordingly: 3 - the 1st quarter, 6 - half a year, 9 - for three quarters.
When filling out subsection 6.3, you must indicate what type of correction of the information provided. If “initial” - then the information is provided for the first time, if “corrective” - then clarifying information is provided, if “cancelling” - then the information cancels the previous one.
It is better to consider filling out the remaining sections with an example.
An example of filling out section 6 of the RSV form 1
A plumber works at Rassvet LLC under an employment contract. The company uses DOS, so it has no benefits for paying insurance premiums. We begin to fill out section 6. SNILS - 064-354-487 23
The first three subsections shouldn't be a problem. Let's start filling out subsection 6.4. For January, the salary is 24,500 rubles, for February - 23,600 rubles, for March - 24,200 rubles. We indicate this information in column 4 in lines 401, 402 and 403 for each month, respectively.
Column 5 indicates the basis for calculating insurance premiums. In our case, the numbers from columns 4 and 5 are identical.
Column 6 indicates payments under various civil contracts, except for labor contracts. In our case, there is no need to specify anything.
Let's start filling out subsection 6.5. Here it is necessary to indicate the total amount of contributions for compulsory pension insurance. In our case, at a total rate of 22%.
For January - 24,500 * 22% = 5,390 rubles
For February - 23,600 * 22% = 5,192 rubles
For March - 24,200 * 22% = 5,324 rubles.
Total for subsection 6.5 - 5,390 + 5,192 + 5,324 = 15,906 rubles.
Subsection 6.6 specifies corrective information, if any. In our case, they are not.
Subsection 6. 7 is filled in if the employee performs any work that gives him the right to early retirement. For example, he works in a hazardous industry.
Section 6.8 indicates the periods of time actually worked by the insured person. If available sick leave, then it is indicated in this information. Also here it is necessary to indicate the reasons for which there was or was no labor activity.
When filling out section 6 of the RSV 1 form, the filling rules provide that now it is not necessary to divide personalized information into a funded and insurance pension. smash insurance premiums on employees also should not be.
(1C Accounting 2.0.65.48)
Attention! When filling out the RSV-1 form for the 4th quarter of 2016, the OKVED code of revision 2 is indicated
Let's consider an extreme situation.
When preparing the report for the first quarter of 2016, it became clear that an adjustment is required for all quarters of 2015.
Let's get started.
At first everything is as usual. We create a new report. Automatically fill initial section 6 with data for the first quarter.
We include in the list of insured persons all whose data must be corrected. We fill in the data monthly for each employee, do not forget to fill in the field “Incl. additionally accrued", where we must indicate the difference between the previously accrued and the new value. If the amount has decreased, the field will be with a minus sign.
Then for the 3rd and 4th quarters.
Part of the work is done. We rested. And they continued.
Click "Show all sections". Let's start filling out this form.
Let's start with section 4.
Here, a separate line must be filled in for each adjusted month. Moreover, the amounts in columns 6, 7 and 14 may be with a minus sign if the taxable amounts have decreased. Be specific, the totals will be transferred to section 1 lines 120 and 121.
Checking the report data. It can be sent.
The second quarter is going smoothly.
No additional partitions 6 need to be created. Do not forget to repeat only in section 4 all the data that you filled out when preparing the report for the first quarter. We will need to look at section 2.1.
The third quarter is coming. And here it turns out that many accruals made in the first and second quarter required to cancel.
Firstly, in order for the program to correctly calculate taxes and contributions, in July 2016, documents “Payroll” with negative amounts were created. These documents completely repeated the required cancellation documents, only the date of the document was "29/07/2016" and the amounts were with a minus sign.
The document “Accruals of taxes from the payroll” for the month of July issued a lot of transactions with negative amounts. Don't worry, it's right. Next, we close July, August, September and proceed to fill out RSV-1 for the third quarter.
Now we know how to do it. It will be easier.
Create the original partition 6.
The program will fill in the data for July and the results for the quarter incorrectly, we fill it in manually.
And we make corrections for employees. In the field “Incl. additionally charged” amounts will be with a minus.
We create section 6 to adjust the second quarter.
Everything is done here, click "Show all sections".
Let's move on to section 4.
Lines should be created here for each adjusted month of 2015 (rewriting from the previous quarter). And one line for each adjusted month of 2016. There is no way to overwrite this data.
Let's move on to section 2.1.
The report for the half year of 2016 will help us to fill it in, let's put it side by side. Further in the text, we will often have to refer to it, so we will call it PZP (Semi-Year Report).
Line 200, in column 3 there should be the same amount as in the OZP, increased by the amounts in columns 4, 5 and 6.
Line 203. There was an excess of the limit amounts in the second quarter, but in the third, after a decrease, there was no excess. Therefore, column 3 should contain the amount as in OZP. Columns 4 - 6 are empty.
Line 204. Box 3 = p. 200 - p.203. Columns 4 - 6 are the same amounts as in line 200.
Line 205. These are the amounts of tax calculated from the amount in line 204. Box by box.
Line 206. This is the amount of tax calculated from the amount on line 203.
Line 207 should not be a problem, we always had the same number.
In line 208, even if there was no excess in the 3rd quarter, but since we indicate corrective data for the second quarter (where there was an excess), we put the number 3.
Lines 210 - 215 are filled in according to the same rules.
Let's move on to section 1.
In p.100 the same amount as in OzP. The rest has not changed.
Line 110 is equal to the sum of lines 205 and 206 of Section 2.1. Lines 111 -113 from the same place.
Lines 120 and 121 should contain the totals from section 4.
In line 130 we add the sums from lines 100, 110 and 120.
In the following lines, we enter payments and calculate the balances.
We check. We unload. Sending. The report is ready.
From January 1, 2017, the authority to administer insurance premiums for mandatory pension and medical insurance, with the exception of insurance premiums for compulsory medical insurance of the non-working population, was transferred to the tax authorities, in connection with which Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected] a new form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation in electronic form were approved.
Resolution of the Board of the Pension Fund of the Russian Federation of January 16, 2014 N 2p (as amended on June 4, 2015) "On approval of the form of calculation for accrued and paid insurance premiums for mandatory pension insurance to the Pension Fund of the Russian Federation and for mandatory ...37.2. column 4 "Territorial conditions (code)" is filled in in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure;
37.3. the size of the district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to regions of the Far North, is not indicated;
37.4. if the employee performs work during a full working day in a part-time working week, the period of work is reflected in the actual hours worked;
37.5. if the employee performs part-time work, the amount of work (rate share) in this period is reflected;
37.6. the work of the insured person under conditions that give the right to early retirement is reflected in Section 6 in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 "Calculation of the insurance period" - "Basis (code)", "Additional information", 8 and 9 "Conditions for the early appointment of an insurance pension" - "Basis (code)", "Additional information");
at the same time, the code of special working conditions or conditions for early assignment of a pension is indicated only if for the period of work in conditions giving the right to early assignment of a pension, insurance premiums were paid at an additional rate;
when an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension in accordance with Article 30 of the Federal Law of December 28, 2013 N 400-FZ, the employee’s profession code is indicated in accordance with the Classifier of parameters used when filling in personalized information , in accordance with Appendix No. 2 to this Procedure, in the next line, starting with the column "Special working conditions". The code entry is not limited by the width of the column;
(see text in previous edition)
37.7. columns 5, 6, 7, 8 and 9 are not filled in if the special working conditions are not documented, or when the employee's employment in these conditions does not meet the requirements of the current normative documents;
37.8. when an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension, in accordance with Lists 1 and industries, works, professions, positions and indicators that give the right to preferential coverage, approved by Decree of the Cabinet of Ministers of the USSR of 01/26/1991 N 10, the code of the corresponding item of the List is indicated in the next line, starting from column 5 "Special working conditions". The code entry is not limited by the width of the column;
(see text in previous edition)
37.9. the value "SEASON" is filled in only if the full season has been worked out at the jobs provided for in the list of seasonal jobs, or the full navigational period on water transport;
the value "FIELD" is filled in if the column "Special working conditions (code)" indicates the value "27-6" and only on condition that work in expeditions, parties, detachments, in areas and in brigades in field work (geological exploration, prospecting, topographic-geodesic, geophysical, hydrographic, hydrological, forest management and prospecting) was carried out directly in field conditions;
37.10. for insured persons employed in the work specified in paragraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in case of accrual (payment) of insurance premiums at an additional rate;
(see text in previous edition)
in the absence of accrual (payment) of insurance premiums at an additional rate, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated;
(see text in previous edition)
(see text in previous edition)
periods of work giving the right to early assignment of an old-age insurance pension, which was carried out in the mode of a part-time working week, but full-time, due to a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and - 21 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by the lists, which, according to the conditions of the organization of labor, cannot be performed constantly, are calculated according to the actual hours worked;
(see text in previous edition)
the number of months accepted for offset in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days on the number of working days in a month, calculated on average per year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two decimal places if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days at the rate of 1 calendar month is equal to 30 days. The translation takes into account whole part numbers, rounding is not allowed;
for the corresponding periods of work, limited by the dates "Beginning of the period" and "End of the period" in column 7 "Calculation of the insurance period, basis (code), additional information", the working time is reflected in the calendar calculation translated in the specified order (month, day);
37.12. when completing the length of service of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the length of service shall be indicated;
filled in only for convicted insured persons serving sentences in places of deprivation of liberty;
37.13. the time spent underwater (hours, minutes) is filled in only for divers and other insured persons working underwater;
37.14. data on flight hours of insured persons - employees of civil aviation flight crews (hours, minutes) are filled in only if one of the following values is indicated in the column "base (code)": PLANE, SPECIAL;
37.15. data on the flight hours of the insured persons, participants in test flights (hours, minutes) are filled in if the column "Reason (code)" indicates one of the values ITSISP, ITSMAV, INSPECTION, LETISP;
37.16. the amount of work (rate share) for the position held, performed medical workers, is filled in if the column "base (code)" indicates one of the following values: 27-SM, 27-GD, 27-SMHR, 27-GDHR;
(see text in previous edition)
37.17. the rate (rate share) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if column 6 "base (code)" indicates one of the values 27-PD, 27-PDRK;
wherein:
if column 8 "base (code)" indicates the value 27-PD, the indication of the rate (share of the rate) is mandatory, the indication of the number of teaching hours is optional, including for positions and institutions provided for in clause 6 of the Rules approved by the Decree of the Government of the Russian Federation of October 29 .2002 N 781 (work as a teacher primary school general education institutions specified in paragraph 1.1 of the "Name of institutions" section of the list, a teacher located in rural areas of general education schools of all names (with the exception of evening (shift) and open (shift) general education schools) is included in the length of service, regardless of the amount of teaching load performed).
(see text in previous edition)
if column 8 "base (code)" indicates the value of 27-PDRK, the indication of the rate and number of teaching hours is mandatory for positions and institutions provided for in subparagraph "a" of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (in work experience counts as a director (head, manager) of the institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatorium, special (correctional) for children with developmental disabilities) and paragraphs 1.4 - 1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, for the period from September 1, 2000 is counted in the length of service provided that teaching work in the same or in another institution for children in the amount of at least 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in paragraph 1.10 of the "Name of institutions" section of the list - subject to teaching work in the amount of at least 360 hours per year).
(see text in previous edition)
if in column 8 "base (code)" the value of 27-MARK is indicated, the indication of the rate is mandatory; an indication of the number of study hours is optional for positions and institutions provided for by subparagraph "b" of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work experience includes work performed with normal or reduced working hours provided for by labor legislation, work as a director (head, head) of orphanages, including sanatorium, special (correctional) for children with developmental disabilities, as well as deputy director (head, head) for educational, educational, educational, industrial, educational and production and other work directly related to the educational (educational) process of the institutions specified in
Based on the results of 9 months of 2016 and for the whole of 2016, policyholders must report to the Pension Fund of the Russian Federation in the usual RSV-1 form (form). But from 2017, reporting on contributions will need to be submitted to the tax authorities and in a different form, which, by the way, has not yet been approved.
No new form of RSV-1 appeared in 2016. That is, the RSV-1 form for 2016 looks the same as for 2015. You can download the form RSV-1 PFR from the website of the legal reference system Consultant Plus or from the website of the Pension Fund.
How to fill out RSV-1
In the RSV-1 form of the PFR, you must fill out (and submit to the controllers) only those sections in which you have something to indicate. That is, if some section of the form remains empty for you, for example, section 2.4, which reflects the amounts of contributions accrued at additional rates, and you should not and do not accrue those, then you do not need to submit this section as part of the calculation.
It is mandatory to have section 1 and subsection 2.1 of section 2 in the RSV-1, as well as the title page (clause 3 of the Procedure for filling out the RSV-1). The remaining pages are included in the calculation as needed. For this reason, in the example below of filling out the RSV-1 PFR form, there are also not all sections.
Thus, the policyholder first fills in the necessary sections in the calculation, and then puts through the numbering on each page.
Completing RSV-1 report: title page
Filling out RSV-1, like many other reporting forms, can be started from the title page. It indicates:
- information about the insured (registration number in the Pension Fund of the Russian Federation, name / full name of individual entrepreneur, TIN, KPP, OKVED code of the type of activity in which the organization or individual entrepreneur is engaged, contact phone number);
- the code of the period for which the calculation was made, as well as the calendar year to which this period refers;
- the number of insured persons for whom information is provided in the calculation, i.e. sections 6 of RSV-1 are completed;
- average number.
Don't forget to also date and sign the title page. By the way, you will need to put down "autographs" and dates in the same way on all pages of the calculation you have prepared (clause 3 of the Procedure for filling out RSV-1).
How to complete section 6 of RSV-1
Oddly enough, after filling out the title page, it makes sense to start filling out section 6 of the RSV-1. For each insured person, such a section is drawn up separately, which reflects:
- Full name and SNILS of an individual (in subsection 6.1);
- amounts of payments and remuneration accrued in his favor (in subsection 6.4);
- the amount of contributions accrued from its payments to the TSO (in subsection 6.5);
- dates of the beginning and end of the period of work of an individual for the last 3 months of the reporting / settlement period (in subsection 6.8). According to these according to the FIU will determine the length of service of the employee (clause 37 of the Procedure for filling out RSV-1).
Subsection 6.6 of the RSV-1 is filled out only if you need to enter corrective individual information for this employee (clause 35 of the Procedure for filling out the RSV-1). And subsection 6.7 - if you accrued contributions from employees' payments at additional rates.
Other sections in RSV-1 PFR (form)
After you have completed sections 6, proceed to complete section 1 of the RSV-1 and subsection 2.1. Both of them are compiled on the basis of the data reflected in sections 6. The information specified separately for each individual in sections 6, in sections 1 and 2.1, is reflected in general for the insured. It indicates the total values of accrued payments and contributions for all employees for each month, in total for the last 3 months of the reporting period, as well as for the period from the beginning of the year on an accrual basis.
Sample of filling RSV-1 for 2016
You can comment on the instructions for filling out RSV-1 as much as you like, but it’s always easier to figure it out using an example in the topic. Therefore, below the link you can download the calculation of RSV-1 (sample) for 9 months of 2016.