Adjusted calculation of insurance premiums. Error codes and decoding according to PCB - Contour.Extern Possible errors and penalties

Error wording... Refusals come from the Federal Tax Service with the wording:

1. <ТекстОш>The condition of equality of the value of the amount of insurance premiums for the payer of insurance premiums to the total amount of insurance premiums for insured persons has been violated<ИдОш>Information: Ex 1.1 line 001 (reduced tariff) = 1 Amount for group 1 line 061 Ex 1.1 = 233027.34 Amount for group 2 line 061 Ex 1.1 + line 240 (1,2,3 month pop) p.p 3.2.1 = 237977.34 difference = -4950.00
2. <КодОш>0400400017<ТекстОш>The condition of equality of the value of the amount of payments and other remunerations accrued in favor of individuals for the payer of insurance premiums in the aggregate amount for the insured has been violated<ИдОш>Data: Ex 1.1 line 001 (reduced tariff) = 1 Amount for group 1 line 030 Ex 1.1 = 1146892.56 Amount for group 2 line 030 Ex 1.1 + line 210 (1,2,3 month pop) p.p.3.2.1 = 1169392.56 difference = -22500.00
3. <ТекстОш>The condition of equality of the value of the base for calculating insurance premiums for the payer of insurance premiums to the total amount for insured persons has been violated<ИдОш>Information: Ex 1.1 page 001 (reduced rate) = 1 Amount for group 1 page (050 - 051) Ex 1.1 = 1059215.17 Amount for group 2 pages (050 - 051) Ex 1.1 + row. 220 (1,2,3 month of pop) p.p. 3.2.1 = 1081715.17 difference = -22500.00

Until 2017, reporting to insurance funds was provided on the RSV form - one quarterly. The RSV-1 form was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, the accounting of insurance premiums has been transferred to the jurisdiction of the tax authorities. Along with this, the reporting forms have also changed. Do I need to provide RSV-one in 2018? Let's figure it out.

What it is

The described reporting was sent to two funds:

• Pension (PFR);
• for compulsory health insurance (MHIF).

Attention: since the beginning of 2018, the forms have been replaced. Now information is submitted to the FIU on new forms:

• SZV-M;
• SZV-STAZH.

Who should fill out

Reporting on the CZV form - one must be provided by employers, which include:

1. legal entities that have concluded with other people:
   • labor agreements;
   • civil contracts;
2. self-employed citizens creating jobs.

Attention: if earnings are calculated and paid, from which the insurance premium is calculated, then the form must be submitted.

About timing

According to the methodology that was in effect until 2018, the calculation was provided on a quarterly basis until:

• by the 15th day of the month following the reporting period, on paper;

Its frequency is as follows:

• for 1 quarter;
• for half a year;
• in 9 months;
• in a year.

Attention: if the date falls on a holiday or weekend, the deadline is postponed to the next working day.

Is it served in 2018

Due to the fact that these statements include an annual periodicity, in 2018 it is necessary to submit them for the last time:

• until February 15 in hard copy;
• until the 20th - at in electronic format.

In what form to provide

The legislation obliges to submit RSV - one in two versions:

1. two copies must be prepared on paper:
   • one remains in the fund;
   • the second is marked with a receipt;
2. the electronic version has the following features:
   • mandatory for organizations employing more than 25 people;
   • must be certified with an electronic digital signature.

Important: if the number of the company exceeds 25 people, then it is allowed not to submit the calculation on paper.

Where to serve

1. Enterprises and organizations are obliged to send the described calculation to the PFR branch at the place of their location:
   • branches and separate divisions with their own accounting department are sent to the appropriate division.
2. Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transfer to funds

Small organizations and individual entrepreneurs can provide reports:

• personally;
• through a representative (power of attorney is required);
• by post with a list of attachments.

The electronic version, obligatory for enterprises with a large staff, is sent via the Internet connection or on a flash drive. It is mandatory to certify it with a digital signature.

Attention: it takes one or two working days to issue an electronic signature of a manager. The cost of work varies between 6,500 - 7,500 rubles.

Filling rules

The method for entering this into the RSV is one approved by the Resolution of the PFR Board No. 2P dated January 16, 2014. In addition, changes and additions were made to it. When filling out the reports, it is necessary to strictly follow these methodological recommendations.

The reporting is divided into six sections. In each, you need to enter the appropriate data, focusing on the name of the cells.

Important: the information entered into the form is coded. It is necessary to study the instructions for filling in so as not to be mistaken. Download for viewing and printing:

General requirements for data entry

When filling out the form, you should observe general rules... They are as follows:

1. Each page must contain a registration number. It is placed at the top of the page.
2. Only one indicator can be entered in a cell.
3. Dashes are used to fill in the columns for which there are no indicators. The sixth section is an exception. Do not put dashes in it.
4. Not allowed:
   • fixes;
   • errors;
   • adjustments.
5. Each sheet must be signed. The date is put next to it.
6. The stamp imprint (if any) is placed on title page... It says "M.P"

Important: the title page must indicate the code of the reporting type and period.

Features of filling

One RSV form contains information on:

• personal data of each worker;
• insurance premium made for him in:
  • MHIF;
• recalculations of payments (section 4);
• adjusting the amounts for special rates (section 2.4).

Attention: corrective information is submitted only on the forms that are valid at the time of reporting.

The reporting in the described form is collected from sections, some of which are not filled in by individual groups of payers. The following pages are required:

• title;
• sections:
  • 2.5.1;

1. For payers applying additional rates, parts 2.2, 2.3 and 2.4 are intended.
2. If the company uses reduced rates in accordance with the procedure of Law No. 212, then part 3 should be completed.
3. Enterprises where students work are required to complete the fifth section.
4. Correction information is entered in parts 2.5.2 and 4.

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Recent changes in the filling rules

The changes affected the procedure for entering data into the updated form in 2016. They are as follows:

1. The adjusted data of the organization are required to provide before the mandatory reporting (after the first day of the fourth month following the reporting one). However, parts 2.5 and 6 are not included in the supplementary form.
2. If there is an overpayment, then the values ​​of lines 150, 100, 140 and 130 are checked:
   • the indicator from column 5 of 150 lines must be equal to the sum of the values ​​of columns 3 and 4 (of the same line).
3. Clarified the use of codes:
   • “CHILDREN” means that a person is on parental leave for a year and a half;
   • if the child has already turned 1.5, but not three years old, then the code "DLDETH" is put;
   • "DETIPRL" is used to denote parental leave granted to:
     • guardian;
     • grandmother or grandfather;
     • other relative (not the parent).
   • "NEOPL" is used to identify periods of vacations without maintenance or forced downtime due to the fault of the worker;
   • the period of advanced training is coded with the sign "QUALIF";
   • if a citizen is involved in the performance of state or public duties, then a "SOCIETY" is placed;
   • donor days show how "SDKROV";
   • the postage associated with suspension from work is coded with the sign "OUTSTANDING".

What to do if no activity was in progress

Businesses and entrepreneurs who have not accrued earnings are still required to submit the form to the FIU. In this case, the title and the first two sections are filled in. Failure to provide a zero report is equivalent to a violation of the deadline for its submission.

Attention: along with the zero form, you must provide an explanatory note describing the reasons for not transferring funds to funds

Penalty for violation

Government agencies strictly approach the control of the timing and information in the described calculation. In case of violations, a penalty is imposed in the form of a fine:

• 1000 rubles for violation of the terms in the payment of the due amounts;
• if the money is not transferred, then the amount of penalties depends on the amount of non-payment:
  • 5% of contributions due to mandatory transfer for the last quarter;
  • at least one thousand rubles;
• the guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

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Watch a video on the new reporting forms in 2018

On the same topic

In 2019, by a separate order of the Federal Tax Service, a new form for calculating insurance premiums was approved, which is to be used from 2019.The new form actually replaces several previous ones and.

This change is due to the transfer of powers to control and audit reporting on assessments of contributions from the Pension Fund of the Russian Federation and the FSS to the fiscal body of the Russian Federation. The only exception was information on injuries, which is still subject to submission to the Social Insurance Fund. Thus, for 2019, the organization will prepare a calculation and report to the tax office in a new form.

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The Pension Fund also retained some powers related to the filing of the current monthly, and also added another type of annual report on the seniority of employees.

Calculation of insurance premiums

According to paragraph 7 of Art. 431 NK, the new RSV-1 form in 2019 is to be submitted to the tax office on a quarterly basis, before the expiration of the month following the reporting month (by the 30th day), starting in 2019. Deadlines for submission of the document will be May 2, July 31, October 30 and January 30.

Depending on the number of employees, legal entities and individual entrepreneurs will submit a report in paper form (up to 25 people) or electronically (over 25 people at the enterprise).

The report must be submitted by the organization at the location of the main enterprise, or a separate subdivision (if any) to the local branch of the IFTS. For entrepreneurs, the place of filing will be the nearest inspection to the place of residence. When submitting reports by a separate division, no distinction is made whether that has a separate current account and.

The new calculation form is drawn up similarly to the form tax return, including only indicators related to the billing period - the amount of contributions already paid and the balance of arrears at various points in the reporting period are not reflected in the form.

The form is a report in three sections:

Section 1	Only data on payments in favor of individuals are entered. persons, reflecting the aggregate amounts payable for the billing period for various contributions (pension, medical, insurance for temporary disability and maternity). Here, contributions to the Pension Fund with additional tariffs and contributions for additional social security are to be indicated, indicating a single amount for the quarter and distributed monthly. In the same section, information is entered on the excess of actual expenses over the amount of contributions for compulsory social insurance, excluding injury rates. The information is entered in the total amount for the quarter with a further breakdown by months. The section is accompanied by several annexes, reflecting information on obtaining summary data on contributions, on expenses and the difference between the two amounts, excluding the indicator for injuries.
Section 2	They enter information on peasant / farm enterprises with an indication of the amount of annual medical and pension contributions. Each type of contribution has its own.
Section 3	It contains personal information about the insured employees, to whom the corresponding payments were made during the period. From the personal data of employees, indicate the full name, citizenship, year of birth, etc.

After completing the entire section 3 for all insured employees, the policyholder displays the total value of the assessment of contributions. This amount must match the amount payable in section 1 (or 2).

If there is a discrepancy between the totals of the two sections, as well as if the information about any insured employee from section 3 does not match, the inspection officer will not accept the report. In this case, a notification will be sent to the policyholder with the obligation of the policyholder, within five days, to correct errors in calculations when submitting the document electronically.

If the notification was sent by mail, there is a 10-day deadline for correcting the deficiencies. With a timely response, the deadline for submitting the report will remain the original, without charging a fine for late submission of the document.

Cancellation of the RSV-1 form in 2019

The main reason for the revision of all types of insurance reporting is the transfer of the rights to administer contributions to a fiscal state body. As a result of the innovations, the previous forms 4-FSS, RSV-1 were canceled and a new single type of reporting on insurance premiums was introduced.

The change also affected the sphere of legislative regulation: norms and regulations on the assessment and payment of contributions were added to the Tax Code of the Russian Federation. It is expected that tax officers will start checking the new report more scrupulously than previously done by the FIU and the FSS.

The cancellation of RSV-th in 2019 and 4-FSS became the main event in the field of filing reports on insurance premiums.

The change takes effect from the first quarterly report of 2019. A similar deadline has been set for adjusting the 4-FSS form submitted to the FSS.

It should be noted that the innovations concerning the new powers of the Federal Tax Service and new forms begin to take effect only from the reports for 2019. For previous years, reports must be submitted in the same format and the same deadlines: February 15 on paper, February 22 - electronically.

Unified reporting

Unified reporting on insurance premiums was approved and regulated by a separate order of the tax service No. ММВ-7-11 / 551 in 2019. The main purpose of the new report was to replace the overwhelming majority of forms that were previously submitted to the Social Insurance Agency and the Pension Fund of the Russian Federation.

A single calculation will be made according to the established form with a frequency of once a quarter, thus the monthly submission of some of the reports has been canceled. The document will include information from four previous reports RSV-1, PB-3, RSV-2 and 4-FSS with the exception of duplicate values, making it easier to fill out the form.

A single calculation can be prepared and transmitted in paper form (with the number of employees up to 25 people) or electronically via a special communication channel with certification of the document with an electronic digital signature.

From the previous monthly reports submitted to the Pension Fund, only a document in the SZV-M form and a new report on the insurance experience of employees remained. All updated information for previous periods is also subject to delivery to the FIU.

How to make calculations

The report on a single calculation consists of several sections covering the reflection of several indicators:

• title;
• information on individuals who are not entrepreneurs;
• information on financial obligations to pay contributions;
• calculations of charges for GPT and medical insurance;
• calculations of contributions for compulsory social insurance, including indicators for temporary disability and maternity;
• decoding of the funds paid within the framework of federal budgetary funding;
• accompanying annexes entitling to a reduced insurance rate;
• consolidated information on insurance obligations for contributions from the heads of peasant / farm enterprises;
• data on insurance premiums required to be transferred for employees of a peasant / farm enterprise, including its head;
• personal information about all insured employees.

Not all sheets of the form are due. The sheets are filled in in accordance with the sample, based on the specialization and direction of the enterprise.

The following sheets are required to be filled in:

• title;
• section 1 (1.1 and 1.2);
• Appendices 1 and 2;
• section 3.

If the policyholder pays premiums using additional or lower rates, the subsections of Appendix 1 (1.3.1 - 1.3.3 and 1.4), as well as Appendix 2, 5-10 are filled out. If there are expenses for payments in connection with compulsory social insurance for temporary disability or maternity, appendix 3 and 4 are filled out.

In the IFTS

The procedure for filing and the deadline for submitting a report on a single calculation is regulated by order of the Federal Tax Service on 10.10.2016. The same document reflects information on the format for filling out information and making calculations for 2019. It should be remembered that the order does not apply to previous reporting periods, which must be submitted to the FIU and the FSS in accordance with the rules in force earlier.

To the social insurance fund

In 2019, the FSS body is also expected to change. Of all previously submitted information, only truncated information according to 4-FSS is subject to control. According to order No. 381, adopted by the FSS on September 26, 2016, from all the pages of the form, only data on injuries and payment of insurance coverage remained. Thus, there was only a partial cancellation of reporting to the FSS, which affected maternity and sickness payments.

The 2019 Injury Report retained the same form, but adopted a truncated version. As for the information for 2019, it is still submitted and reported to the FSS on the previously valid forms. The deadline for the 2019 report is January 20 (on paper), January 25 (electronic form).

An example of filling out a single reporting form

A single calculation is subject to delivery in a single file, without breaking the report into batches, as was done earlier for RSV-1. You can download the form above.

When filling out the form, you should adhere to the following approximate sequence:

• Information about sick leave, maternity benefits, benefits are reflected in Appendix 3, Section 1, and are also entered in line 070 of Appendix 2.
• 9 sheets of the form are required to be filled in, including title page, section 1 and section 3, or section 2 and section 3 with the completion of annexes in the case of applying a reduced or additional tariff.
• The first one to fill in is the title with the information about the taxpayer number and the checkpoint. Subsequently, this information will be displayed on all other pages of the form.
• Pages are numbered and indicated on the form.
• Section 3 provides information about all employees insured at the company, taking into account information for the last quarter.
• When filling out subsection 1.1 of Appendix 1 with an indication of pension contributions, the information should be verified, their amount should coincide with the total value for all employees (the total amount for section 3).
• If the information is submitted for 1 employee, the data from subsection 1.1 is transferred to section 3.

The procedure for the delivery of the calculation in the new year

According to the new rules, a quarterly reporting procedure is envisaged. The last day for the transfer of a single calculation to an employee of the Federal Tax Service is the 30th day of the month following the expired reporting period. This term is one for all legal entities and entrepreneurs and is established in accordance with the provisions of tax legislation.

Thus, the closest date for the submission of a single calculation for the first quarter in 2019 was set on May 2. This transfer solely due to postponement due to public holidays.

If the organization employs more than 25 employees, a single calculation is prepared only in electronic form. For smaller organizations, it is possible to submit a document on paper. For the officials responsible for submitting information to the Federal Tax Service, a single date for submitting the calculation has been established. Regardless of the type of submitted documentation (both paper and electronic media).

Where to submit the document

In the absence of any transitional provisions, it is necessary to orientate in advance which of the state bodies what type of reporting should be submitted.

Since the innovations in chapter 34 of the tax legislation come into force only at the beginning of 2019, all previous reporting periods should be subject to accounting and control according to the previous scenario, i.e. the RSV-1 form for the reporting periods of 2019 is subject to submission to the Pension Fund of the Russian Federation.

If there is a need to make adjustments to the RSV-1 for all previous periods of 2019 and earlier, the policyholder contacts his PFR branch. These forms are subject to a desk review by the FIU staff.

The submission of reports on contributions for compulsory insurance in case of industrial accidents and occupational diseases is subject to submission to the Social Insurance Fund. This fund retains the right to monitor and verify the correctness of expenditures in relation to sickness and maternity benefits.

Potential errors and penalties

If an error is detected in the calculations, the actions of the insured who submitted the report will depend on whether the amount of premiums was underestimated as a result of the error. If the premiums turned out to be insufficient, the policyholder submits an updated calculation without fail.

If the amount of contributions has exceeded the information provided, the submission of clarifications remains at the discretion of the policyholder. In the revised calculation, the employer fills in the same sheets that were submitted earlier. If necessary, other sections and additional sheets are attached.

The revised calculation also requires the obligatory submission of personalized information for each of the insured persons who need to be corrected or supplemented in section 3. Thus, there is no need to fill in all the information about all employees in the revision. The fields in section 3 must be filled in completely.

Transition period