The calculation of insurance premiums was developed by the Pension Fund to control insurance premiums and distribute them to personalized accounts. RSV data are used by the fund for calculating pensions, therefore this report is monitored most closely.
Who must pay the premium
Report on accrued contributions to the Pension Fund should all legal entities and individual entrepreneurs, payroll staff. For this, the foundation has developed a specialized form of RSV-1. Entrepreneurs pass the calculation, regardless of the chosen tax regime.
Do not forget that you must pass the zero RSV, that such an obligation is the same for everyone, regardless of charges. It is necessary to hand over the form even in those cases when no accruals were made and activity was not conducted. Such a report will be called “zero”. It is not naive to believe that the Pension Fund will forgive the failure to provide an empty report. For any undelivered or expired document, the fund imposes penalties.
Considering in detail the main form of RSV, what RSV-2 is for many remains a mystery. This report is designed for farming companies. Along with RSV-1, the RSV-2 form is filled out according to the same rules and terms.
PCV delivery on paper
Depending on the average number of working people, the form of RSV PFR is provided on various media. Companies with less than 25 employees provide reports on paper, but no one forbids them to report electronically. Unfortunately, the law does not have an exact wording about whether it is possible to report on paper to firms employing exactly 25 people. In this case, the company may act at its discretion, but at the same time you need to prepare to defend your innocence.
You can submit the form on paper directly to the department of the fund or send the report by mail in a valuable letter with a notification and an inventory of the investment. If the payment is sent by courier, then a power of attorney is required to take the form by the fund.
Electronic way of putting in RSV. What is EDS
Companies with a large staff of people (more than 25 people) are required to submit reports electronically. This rule is mandatory for all and does not imply exceptions. For violation of the method of sending the calculation to the company will be fined. It should also be noted that the deadlines for submitting electronic and paper reports are different.
In order to submit the calculation via electronic communication channels, it is necessary to conclude an agreement with a specialized operator authorized to send such reports. In addition, the certification center must give the company an electronic digital signature (digital signature). To obtain it, you will need copies of various registration documents of the company and completed taxpayer profiles.
Strict deadlines for payment to the Pension Fund
Strict deadlines are set for the delivery of the RSV-1. Due to the fact that the report is submitted quarterly, reports for each period will have to be no later than the 20th of the second month after the end of the quarter. For those who report on paper, this date comes five days earlier, namely the 15th of the second month. At first glance, the legislation sets a rather long time period for filling 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 penalties, strongly recommends switching to electronic reporting and carefully considering the deadlines, especially if they fall on holidays or weekends. The RSV report is considered to be delivered from the moment of receipt of the operator’s response via electronic channel or the mail mark on the attachment inventory.
Penalties that might not be
The Pension Fund is very actively using administrative penalties in order to regulate the timely sending of payments. Basically, companies that frivolously treat “zero” reports fall under the penalty. The amount of penalties is quite large and depends on the amount of accrued insurance premiums.
In accordance with the law, the fine will amount to 5% of all quarterly charges for the reporting period. Such a penalty is calculated for each month of delay. The total amount of collection should not be less than 1000 rubles and above 30% of the amount of contributions.
The Pension Fund also imposes a penalty of 5% for providing incomplete or knowingly distorted information, and such a fine will be imposed regardless of the observance of the deadlines.
An official may be punished by a fine in an administrative order in the amount of 500 rubles. Under such penalties are the director of the company or chief accountant.
Innovations regarding the delivery of RSV. What is Unified Settlement
Since the beginning of 2017, tax reporting is waiting for big changes. Control over incoming and accrued payments will be carried out by the tax authorities, and the calculation of the insurance premium will become consolidated with deductions to the medical fund and the Social Insurance Fund. The RSV will be replaced by a new form, which will be called the Unified Settlement.
It should be noted that the Pension Fund will also deal with the reception of personified data, but the reporting form will change. In connection with the reorganization, the Pension Fund should reconcile all payments and the submitted reports as soon as possible.