How to correctly fill out the RSV-1 Pension Fund form in 2021?

RSV-1 Pension Fund is a form of calculation for the transferred and accrued amounts of insurance payments.

The document displays specific amounts that were accrued and paid to employees for the following purposes:

• For the employee's pension, which is responsible for insurance.
• Contributions going to the funded part of a future pensioner.
• Part of the funds to pay into the health insurance of the central (federal) fund.
• To pay contributions to the regional fund's health insurance.

Deadline for submitting RSV-1

The RSV-1 PFR report is submitted 4 times a year, that is, it is a quarterly report:

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

What it is

The described reporting was sent to two funds:

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

The contents of the statement described the transferred contributions for workers, as well as their personal data.

Attention: the forms have been replaced since the beginning of 2021. Now information is submitted to the Pension Fund on new forms:

• SZV-M;
• SZV-STAGE.

Fines for late submission of RSV-1 calculations

The following penalties are established for late submission of the RSV-1 form:

1. 1000 rubles for failure to meet deadlines for payment of due amounts;

1. if the money is not transferred, the amount of penalties depends on the amount of non-payment:

• 5% of contributions due for mandatory transfer for the last quarter;
• not less than 1000 thousand rubles;

1. 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).

Where is the RSV-1 calculation submitted?

Important!!! Starting from the 1st quarter of 2021, calculations for insurance premiums must be submitted to the Federal Tax Service at the location of the company, in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Starting from 2021, not only the government body that controls the issue of calculation and payment of various insurance premiums is changing, but also the format of the report provided. From this period, such a form as RSV-1 is abolished, as well as some other forms of reports, and a single reporting form for insurance payments is introduced.

Filling out a new DAM in 2021: step-by-step instructions

For the first time, the calculation of contributions on the new form was submitted for 2021. Those who do reporting electronically in the program were especially not confused by the new form, since the filling was done automatically. But small enterprises and individual entrepreneurs who have the right to fill out calculations on paper are faced with many immediately incomprehensible things. For example, in terms of filling out various annexes to Section 1 of the report when applying reduced tariffs.

Please note that reduced contribution rates for organizations and individual entrepreneurs included in the Register of Small Business Entities continue to apply in 2021 and (for now) in subsequent years.

You can view the current rates for SMEs in 2021 in our material “At what rates to pay insurance premiums in 2021: tables.”

We offer step-by-step instructions for filling out a standard calculation of insurance premiums in 2021 for small businesses. By “standard calculation” we mean that we take an example for a normal type of activity (without specific benefits on contributions), but the company has the right to apply reduced tariffs for SMEs in 2021.

Example

LLC “Store No. 1” had 5 employees from January to March 2021.

LLC meets the conditions for applying a reduced tariff for small businesses in 2021.

Let’s assume that all employees worked in full for three months of the 1st quarter and received all the earnings they were entitled to.

The minimum wage in the 1st quarter of 2021 is 12,792 rubles.

Download the free DAM form for the 1st quarter of 2021 in Excel and follow the filling process:

Find out more about the composition of the DAM form in 2021, the general principles of filling it out and new tariff codes in the article “How to fill out and submit a calculation of insurance premiums for 2021 (4th quarter): sample DAM.”

Step 1. Fill out Section 3

As before, it is more convenient to fill out the DAM from scratch from the last section. This way there is a greater chance of not losing any of the employees who should be included in the report. In addition, in the new calculation, at the stage of filling out Section 3, there will be a distribution of amounts according to different tariffs, since the income taxed by them must be assigned a separate code.

There is a salary within the minimum wage , taxed at general rates. In the DAM, it should be reflected with code 01. And there is a part of the salary that is greater than the minimum wage, taxed at reduced rates.

Tariff reductions are possible for several reasons. We will look at the small business option with code 20 .

The tariff code corresponds to the category code of the insured person to whose income it is applied.

In our case, code 01 will correspond to the HP (contributions from income within the minimum wage are paid at general rates).

Code 20 corresponds to the MS (contributions from income above the minimum wage are paid at reduced rates).

Section 3 of the DAM should include as many categories of insured persons as a separate tariff applies.

That is, the income of each employee for each month must be compared with the minimum wage and determined whether there is an excess over the minimum wage for reduced tariffs.

There is an excess for four employees. And only according to Agapov, one tariff code 01 and one insured person code NR will be included in the DAM report.

For all other employees, Section 3 of the calculation of insurance premiums in 2021 should be filled out using two codes of the insured person, corresponding to the two premium rates applied to their income.

Important

If you immediately fill out a paper form where you cannot add lines, you need to fill out as many Sections 3 as the number of tariffs you apply to the income of a particular individual. In this case, the individual’s data (lines 020-110 of subsection 3.1) must be entered only on the first sheet of Section 3, and dashes must be placed on the remaining sheets. That is, in the additional sheets of Section 3, only the data for Section 3.2 will be filled in - according to the corresponding category code (clause 21.3 of the Procedure for filling out the DAM, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/470.

Step 2. Fill out the Appendix to Section 1

In the applications, you need to compile the detailed data that has already been obtained for each employee and tariff when filling out the sheets of Section 3.

We have contributions to compulsory health insurance at two tariffs, contributions to compulsory medical insurance at two tariffs, contributions to VNiM at two tariffs (for the purpose of filling out the DAM, the 0% rate goes as a separate tariff).

Therefore, in our DAM report there will be:

• two Appendices 1 to Section 1 with sheets for mandatory medical insurance and compulsory medical insurance;
• two Appendix 2 to indicate the calculation of contributions for VNIM (in our example, without Appendix 2.1, since it is intended for settlements with the Fund under the offset payment system, which does not exist since 2021. However, we recommend checking with your Federal Tax Service whether it is possible not to include it in the calculation set already meaningless Appendix 2.1).

Let's post the total values ​​for the quarter and monthly for tariff 01 (general rates for amounts within the minimum wage).

Appendix 1 for tariff code 20 (reduced rates) and Appendix 2 are filled out in the same manner.

Step 3. Fill out Section 1

In section 1 you need to enter the final data on the amounts of contributions received for payment. Please note that in Section 1 they are combined , grouped only by BCC (it is the same for contributions on the same basis, but at different rates).

Section 1 is signed by the responsible person at the bottom of each page.

Step 4. Fill out the title page

We enter information about the person submitting the DAM report for the 1st quarter of 2021, as well as about the period and addressee of the submission.

We number the pages starting from 001 - title and to the last.

We enter the number of pages of the report on the title. Similarly, if there are applications, we number them too and enter them in the cells intended for this.

We indicate the identification data of the person submitting the report. Let's sign.

Step 5. Submit the report to the tax office

We submit the printed DAM for the 1st quarter of 2021 or paper forms filled out by hand to the Federal Tax Service in the manner explained at the beginning of the article.

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In what form is it served?

The law requires filing RSV-one in two versions:

1. On paper you need to prepare two copies:

• one remains in the fund;
• the second is marked with receipt;

1. The electronic version has the following features:

• mandatory for organizations employing more than 25 people;
• must be certified by an electronic digital signature.

Important!!! If the number of employees of the enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.

General requirements for filling out RVS-1

When filling out the RVS-1 form, you must follow the established requirements, namely:

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. The columns for which there are no indicators are filled in with dashes. The exception is the sixth section. There are no dashes in it.
4. Corrections, errors and adjustments are not allowed.
5. Each sheet must be signed and the date stamped next to it.
6. The seal impression (if any) is placed on the title page. Where "M.P" is indicated
7. You can fill out the form manually using blue or black ink.

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

Filling out the RVS-1 form

The PFR RVS1 report contains a title page and five main sections. Not all forms are required to be filled out.

Let's consider filling in the form of a table:

Who needs to take the RSV in 2021

For the quarters of 2021, starting from the first, all companies, individual entrepreneurs and individuals who have:

• employment contracts with “physicists”;
• civil contracts with them;
• director of the company, even if a separate agreement on paper is not concluded with him.

The priority is still the availability of contracts . At the same time, there may not have been any payments for them in the reporting period. But the obligation to submit the DAM remains, although the calculation will be zero.

Title page

Filling out the settlement form begins with the second section, then, if necessary, enter data into all subsequent ones. Work on the reporting document is completed by filling out the first section. The title page is completed last.

Zero reporting RSV-1

If an individual entrepreneur or organization is registered with the Pension Fund as an employer, then the RSV-1 form must be submitted in any case, even if no activity was carried out.

In this case, the Title Page, Section 1, Subsection 2.1 of Section 2 are required to be completed.

Last changes

In 2015, various changes were made to the Federal legislation of Russia, which also affected the RSV-1 certificate. The most significant innovations that individual entrepreneurs and commercial organizations need to know about include the following:

• The Russian Pension Fund, starting from 2015, will independently distribute insurance contributions received from taxpayers among insured persons.
• All business entities, regardless of the organizational and legal form in which they carry out their business activities, and which have more than 25 employees on their staff, are required to submit a certificate in electronic form.
• The pension fund will, at its discretion, distribute insurance contributions (between the insurance and savings parts).
• New sections have been added to the form in which individual entrepreneurs and commercial organizations will have to indicate information regarding financial support, the source of which is not the state.
• New values ​​have been added to the classifier of codes used to calculate the work experience of individuals, thanks to which business entities will be able to designate the following periods: transfer to light work, to another position, period of study or inter-shift rest, etc.
• When making payments to employees, for the calculation of which additional tariffs are applied that directly depend on the assessment of working conditions and results, employers must post this data in accordance with the classifier of working conditions.
• The certificate is submitted for each officially employed employee and contains personalized accounting data. In this form, employers can now indicate several codes (used for insurance premium rates) and GPC agreements (in a separate column).
• Business entities can use two BCCs. If an individual entrepreneur or commercial organization accrues additional contributions to its employees for 2010-2013, then the CBC of the funded part of the pension must be used.

Here you can download a form and a sample of filling out this form for free.

The process of calculating and filling out a report in the 1C program is presented in the following video:

Typical mistakes when filling out

1. All cells of the title page of the RSV-1 Pension Fund form are subject to mandatory completion. On the title page, the policyholder should indicate the OGRN, INN or KPP. If this information is missing, the Pension Fund will not accept calculations using the RSV-1 Pension Fund form.
2. Invalid SNILS. Section 6 should contain SNILS of all employees for whom individual information is filled out. But there are often errors in the props themselves, including those that are not the fault of the company. For example, an employee’s SNILS has changed, but the accounting department does not know about it. Another situation is that the accounting department entered the SNILS number of another person. If the pension certificate number in the RSV is not the same as in the fund’s database, the inspectors will not accept the report. To avoid such errors, it is necessary to double-check the numbers of employee pension certificates in advance, before sending reports.
3. Incorrect insurance premium rate code. It is indicated on the title page. Often this field is either forgotten or filled in incorrectly. For example, organizations that pay insurance premiums according to the basic tariff indicate tariff code 01, and those that use a simplified tax system indicate 05.

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