Source/official document: Order of the Ministry of Labor and Social Protection 294n 2015
Where to submit: Inspectorate of the Federal Tax Service
Delivery method: paper or electronically
Frequency of delivery: annually
Must be submitted by: March 1 of the following reporting year
Penalty for late submission: In the amount of 1000 rubles - the minimum charge; 30 percent of the total amount of contributions

Document's name: RSV-2
Format: xls
Size: 85 kb

Among the mandatory payments that organizations must make are transfers to the pension fund of the Russian Federation, tax withholdings and replenishment of personal accounts of employees in specialized medical funds. For untimely evasion or complete refusal to make such payments or failure to submit control reports, enterprise managers bear disciplinary and financial liability.

Who takes the RSV-2?

For peasant farms, the RSV-2 form has been established. The report form is established by order of the Ministry of Labor and Social Protection 294n 2015. The name of the form is deciphered as follows: calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund and compulsory medical coverage in the FFOMS. A document containing consolidated data allows you to monitor the activities of the enterprise.

Due date and frequency of submission of the RSV-2 form for 2016

According to the current regulations, a completed report should be generated annually. The accounting department of peasant farms is given 3 months following the financial year to report to the Pension Fund (previously the RSV-1 report was in effect, RSV-2 should be sent to the tax office). Accordingly, the 2016 form must be generated, checked and submitted by March 1, 2017. The form is the same for all business entities. You can download the RSV-2 form for 2016 from the link above.

In order to obtain the necessary data, the accounting department must make all payments to personnel and close annual reports. The general form can be downloaded, it is freely available, or you can obtain it from the service department of the Pension Fund (Tax Office). Depending on the degree of automation of the organization, the report form may be present in the processing of the information system. If accounting is carried out promptly by the accounting department, the data on the form is filled in automatically from the relevant registers.

Where to submit and how to submit RSV-2

Due to the fact that there is liability for late submission of financial statements, an enterprise must choose the most convenient and effective method for delivering data to the tax office:

• Most business entities today use an electronic communication channel to exchange with the inspectorate. Therefore, the new RSV-2 can be sent via VLSI, wait for notification of receipt, acceptance for work and, most importantly, delivery. Even if the inspector asks to make any adjustments, the acceptance mark will remove the responsibility for the reporting discipline from the enterprise;
• Current legislation does not prohibit the traditional method of submitting reports on paper. In this case, the fully completed signed form should be certified by the signatures of officials, the seal of the organization and delivered to the inspection. An employee of the receiving authority must put a mark of acceptance (a stamp on the copy or a notice);
• If the farm is located at a great distance from the Federal Tax Service, the report can be sent by mail. In this case, the accountant will also have a note about the shipment.

Penalty for late delivery

When determining the amount of the invoice, regulations 212-FZ 2009 are used. According to the order, for late delivery (as well as non-delivery) a fine of five percent of the three-month amount of contributions to the funds is provided. The law sets limits on the amount of sanctions.

All entities engaged in a certain type of activity are required to submit a variety of reporting documentation, as well as make the necessary payments. At the same time, the list of required documentation may have certain differences depending on the type of economic activity of the entity.

Form RSV-2 - designed to record deducted and paid fees for compulsory insurance to the Pension Fund, as well as for medical insurance to the Federal Fund.

It is intended for reporting by the heads of peasant farms and is a form certified by their signature and the seal of the enterprise, which includes calculation formulas and the required information.

Important: with the advent of the new form, there have been changes in the list of persons authorized to prepare it, the date of submission and the version of its preparation.

When the new RSV-2 PFR calculation form is used, watch this video:

The legislative framework

The calculation of the new form is required to be filled out even by those farms that do not have employees.

It was approved for completion on paper by Order No. 294 of the Ministry of Labor of the Russian Federation of 2014 and Resolution of the Pension Fund of the Russian Federation No. 347 of 2015; the same act contains recommendations for filling out documentation.

The electronic version was developed and approved by Resolution No. 2 of 2016, which received registration with the Ministry of Justice on February 2, 2016 and became effective on February 16 of the same year.

Reports must be submitted by March 1 of the next year. In the electronic form, it is also necessary to adhere to general recommendations for filling it out.

There are also articles regulating liability for failure to submit the form:

• Article 46 Federal Law of 2009 No. 212 Federal Law;
• Article 17 Federal Law of 1996 No.27;
• Article 15.33 of the Code of Administrative Offenses of the Russian Federation.

Code of Administrative Offenses of the Russian Federation, Article 15.33. Violation of the procedure and deadlines for submitting documents and (or) other information to the territorial bodies of the Social Insurance Fund of the Russian Federation established by the legislation of the Russian Federation on compulsory social insurance

1. Violation of the deadline established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases for submitting information to the Social Insurance Fund of the Russian Federation on opening and closing an account in a bank or other credit organization –
shall entail the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles.
2. Violation of the deadlines established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases for submitting calculations of accrued and paid insurance contributions to the territorial bodies of the Social Insurance Fund of the Russian Federation –
3. Failure to submit, within the deadline established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, or refusal to submit documents and (or) other information required to the territorial bodies of the Social Insurance Fund of the Russian Federation or their officials to exercise control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as the presentation of such information incompletely or in a distorted form -
shall entail the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.
4. Failure to submit, in accordance with the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with maternity, or refusal to submit documents and (or) other information drawn up in the prescribed manner to the territorial bodies of the Social Insurance Fund of the Russian Federation or their officials, necessary to monitor the correctness of the appointment, calculation and payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, the legality of implementation and the correct determination of the amount of expenses for paying four additional days off to one of the parents (guardian, trustee) for care for disabled children, as well as those necessary for the territorial body of the Social Insurance Fund of the Russian Federation to assign to the insured person the appropriate type of benefit or calculate its amount, reimbursement of expenses for paying four additional days off to one of the parents (guardian, custodian) for caring for disabled children , social benefits for burial, the cost of services provided in accordance with the guaranteed list of funeral services, as well as the presentation of such information incompletely or in a distorted form -
shall entail the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.
Note. Administrative liability established in relation to officials in parts 2, 3 and 4 of this article applies to the persons specified in Article 2.4 of this Code, with the exception of citizens carrying out entrepreneurial activities without forming a legal entity.

By whom and when is the form submitted, deadlines

The calculation of the form must be carried out by the head of the company, elected by common consent, and he must report for all employees, including himself.

If the company has only one employee, then he automatically acts as the payer, head and person responsible for reporting.

Documentation must be submitted quarterly by March 1 of the following reporting year; for example, for 2016, the form was submitted before March 1, 2017. Important: you should always report even if you have no income or work.

Serving options

The document can be submitted as originally intended on paper. The printed sample must be filled out using a ballpoint pen with black or blue color and block letters to avoid typos.

You can also fill out an electronic form with a digital signature. To use the electronic sample, you can use accounting programs.

Procedure for filling out a new form

The new form has a title page and 3 sections. Important: the first three sheets of this form must be completed.

Section 3 is formed in exceptional cases of recalculation of contributions for previous reporting periods this year.

All sheets should be filled out according to the required information:

• The title page is intended for entering information about the chapter, contact and identification information;
• In the first section, data is entered using last year's reports;
• In the second, insurance premiums are charged for the reporting year, with a separate line used for each entry.

The last section reflects the recalculation of contributions and is applicable to completion only on certain grounds.

Step-by-step filling option

1. After filling out the Title, you must begin entering data from section 2.
2. A new line should be used for each information.
3. If any lines are not filled in, a dash should be added.
4. All calculations of monetary indicators are carried out in national currency, taking into account kopecks.
5. After the page is formed, they are all numbered in the “Page” field.
6. As already mentioned, the 3rd section is filled out in special cases:

• If there is an entry on page 120 of the first section;
• Additional accrual for past reporting periods of the Pension Fund of Russia;
• During the filling process, the head of the household identified errors in the calculations for previous years;
• The head independently adjusted last year’s figures, which is acceptable.

1. At the top of each page, the registration number of the manager, obtained upon registration with the Pension Fund department, is indicated. How it goes and what documents are needed for this – read the link.
2. A placeholder signature and date are required at the bottom of each section.

Important: it is unacceptable to correct errors; you must cross it out, write the correct data next to it and confirm with a signature.

In this case, you should observe the nuances of filling out the title page:

• Entering your full name is required in full according to passport records;
• In line 3, SNILS must be indicated in accordance with the insurance certificate issued by the Pension Fund of Russia. you will learn how to fill out the insured person’s application form to receive SNILS;
• The 4th is necessary to record the year of birth;
• The 5th and 6th lines are intended to indicate information from applications for joining the farm in a given year;
• The 7th and 8th reflect the fixed data of accrued contributions.

Basic Rules

The form should be filled out from the first page:

• In the field indicating the number of reports, a number is entered that is a multiple of the number of submitted settlement copies for the same period; if a report is submitted for the first time for a specific period, then 000 is entered, and then 00 and a number equal to the number of times the documents are submitted;
• The following indicates the calendar reporting year;
• The letter “P” in the field of termination of activity, if this actually happened;
• Personal taxpayer number;
• OKVED. How to change the OKVED code for an LLC - read;
• Phone number;
• Number of employees including the head. and by what formula this is done you will find out in the link.

1. Here you need to fill in information for each member of the household, and start all information about the next person on a new line.
2. For each person you should indicate:

• SNILS;
• Information about date of birth;
• The exact time of joining the enterprise;
• When the exit occurred;
• Accrual period;
• Calculation completed by the head of the enterprise;

Section 1:

• Line 100 must include information identical to the data in line 150 of last year’s reporting;
• In column 4 on line 100, the indicator cannot be zero or there can be a dash - this is an error;

Important: columns 4 and 5 are not completed.

• Line 110 in columns 3 and 6 must have identical indicators to columns 7 and 8;
• Line 120 indicates all adjustment data, if any;
• If column 4 of line 150 for the previous year indicates an overpayment, then column 3 of line 100 of the reporting year should have the same indicators as columns 3 and 4 of line 150.

Section 3:

Fill in only when necessary.

1. Column 2 indicates the reason for formation.
2. The following is a line-by-line list of personal information of organization members:

• SNILS;
• Dates of birth according to passport.

1. The next 2 columns indicate the period of membership of each.
2. Column 8 indicates the recalculation amount.
3. In columns 9 and 10 the amount of adjustments.
4. Column 11 contains the exact recalculation amount.

Features of filling out for the 2nd quarter

In 2017, all enterprises belonging to this category are required to submit reports on insurance premiums for the 2nd quarter. The number of employees and the presence of activities do not play a role in this case.

Important: reporting must be done no later than the 20th day of the month following the end of the reporting period.

Information on insurance, medical and pension contributions is filled out separately in the form.

In this case, it is unacceptable to simultaneously fill out the following lines in social insurance contributions:

• 110 and 120;
• 111 and 121;
• 112 and 122;
• 113 and 123.

With this calculation, the documentation will not pass inspection by the Federal Tax Service. In subsection 1.3 of health insurance, data should be entered if insurance premiums are paid at an additional rate.

Responsibility for failure to submit documents

If the payment slip is not submitted on time, according to the law, a fine is assessed on the farm in the amount of 5% of the amount of contributions for the last 3 months, but not less than 1,000 rubles and not more than 30% of the total amount.

In this case, the fine will be deducted for each month of delay separately, even if it is not complete.

Conclusion

This form was last used to submit a report to the Pension Fund of Russia in 2016; since the beginning of 2017, responsibility for checking reporting documents has been transferred to the tax services.

The composition of the data in the new RSV-2, the differences from the previous RSV-1 form for the Pension Fund of Russia is described in this video:

Form RSV-2 represents a calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasant (farm) farms.

Blank (RSV-2) approved by Order of the Ministry of Labor of Russia dated 05/07/2014 N 294n "On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasant (farm) farms" .

This order applies starting from the submission of the calculation for 2014.

REPORTING PERIOD FOR CONTRIBUTIONS TO THE PFR and FFOMS, DEADLINES FOR SUBMITTING CALCULATIONS FOR PFR AND FFOMS insurance CONTRIBUTIONS

Form RSV-2 is submitted at the place of registration with the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) within the following deadlines:

before the date of submission to the registering authority of an application for state registration of termination by an individual of activities as the head of a peasant farm;

upon termination or suspension of the status of the head of a peasant farm within twelve days from the date of adoption of the relevant decision by the authorized body.

An example of filling out the CALCULATION OF RSV-2 can be prepared in the BukhSoft program: USN, IP. The program also provides detailed instructions for filling out the Calculation of Contributions of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

The BukhSoft program automatically fills out the new Calculation form with the following rules:

I. General requirements for filling out the RSV-2 Calculation

1. Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance contributions who do not make payments and other remuneration to individuals ( hereinafter - Calculation) is submitted by the payers named in paragraph 2 of part 1 of Article 5 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Law No. 212-FZ) at the place of registration with the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) within the following periods:

• before March 1 of the calendar year following the expired billing period;
• before the date of submission to the registering authority of an application for state registration of termination by an individual of activities as an individual entrepreneur;
• upon termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, within twelve days from the date of adoption of the relevant decision by the authorized body.
• The calculation is filled out with a ballpoint or fountain pen, in black or blue. It can be printed on a printer.
• The calculation is presented on paper or in electronic form in accordance with the legislation of the Russian Federation.
• The calculation on paper can be submitted by the payer of insurance premiums to the territorial body of the Pension Fund of the Russian Federation personally or through his representative, sent in the form of a postal item with a list of the attachments.
• The calculation in electronic form in the established format can be submitted in person or transmitted via telecommunication channels with an electronic digital signature.
• When sending the Calculation by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting the Calculation via telecommunication channels, the day of its submission is considered the date of its dispatch.

2. When filling out the Calculation, the following is taken into account.

Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values ​​of monetary indicators are reflected in full rubles. An amount of less than 50 kopecks is discarded, an amount of 50 kopecks or more is rounded up to the full ruble.

If on the pages of the Calculation that must be submitted by the payer, he does not fill out any tables, then a dash is placed in the fields of these tables.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the seal (if any) and signature of an individual entrepreneur, lawyer, notary engaged in private practice, an individual not recognized as an individual entrepreneur, or their representatives.

Errors may not be corrected by correction or other similar means.

After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.

3. At the top of each completed page of the Calculation, the payer’s registration number assigned to him in the territorial body of the Pension Fund of the Russian Federation at the place of registration is indicated.

4. The title page and Section 1 are completed by all payers. Table 2.1 of Section 2 Calculations are filled out by all payers, with the exception of the heads of peasant (farm) farms (hereinafter referred to as peasant farms). Table 2.2 Calculations are filled out by payers - peasant farms. Section 3 is completed if there is arrears in payment of insurance premiums in the form of a fixed payment, which arose as of December 31, 2009 inclusive.

The accuracy and completeness of the information specified in the Calculation is confirmed by payers or their representatives in accordance with paragraph 3 of Section II of this Procedure.

5. The section “To be completed by a Pension Fund employee” contains information about the submission of the Calculation (the number of pages of the calculation, the number of sheets of supporting documents or their copies attached to the Calculation, the date of submission, the surname and initials of the Pension Fund employee who accepted the calculation, his signature).

6. If the Calculation is filled out in violation of this procedure or data presentation formats, the Calculation will not be accepted by the territorial bodies of the Pension Fund of the Russian Federation.

II. Filling out the title page of the Calculation

1. The title page of the Calculation is filled out by the payer, except for the section “To be filled out by an employee of the Pension Fund of Russia”

2. When filling out the cover page of the Settlement, the payer indicates:

• registration number in the Pension Fund of Russia in accordance with the entry in the Notice of registration in the territorial body of the Pension Fund of Russia;
• in the three-cell area reserved for filling out the “Adjustment Number” indicator, when submitting the original Calculation form, the code “001” is indicated. When submitting a Calculation to the territorial body of the Pension Fund of the Russian Federation, which reflects changes in accordance with Article 17 of Law No. 212-FZ (corrective Calculation for the corresponding period), a number indicating which account is the Calculation taking into account the entered changes and additions are submitted by the payer to the territorial body of the Pension Fund (for example: 001, 002-010-, etc.);
• in the cells for filling out the “Calendar year” indicator, the calendar year is entered, based on the results of which the Calculation is presented.
• in the “Last name, first name, patronymic of an individual” field, fill in the payer’s last name, first name, patronymic in full, without abbreviations, in accordance with the identity document;
• registration number in the territorial compulsory health insurance fund (hereinafter - TFOMS) - in accordance with the entry in the Policyholder Registration Certificate;
• the payer identification number (TIN) is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation;
• the main registration number of an individual entrepreneur (OGRNIP) is indicated in accordance with the Certificate of state registration of an individual as an individual entrepreneur;
• OKATO, OKVED codes - on the basis of the relevant Notification of the state statistics body;
• in the cells reserved for filling out the “Year of Birth” indicator, the year of birth of the payer is entered;
• in the cell “Number of members of a peasant (farm) farm” the number of members of the peasant farm in the billing period is indicated, including the head;
• in the “Registration Address” section, the payer’s registration address at the place of residence is indicated in accordance with the identity document. If the payer's address is different from the registration address, the actual address of residence is indicated;
• SNILS (individual personal account insurance number) - based on the corresponding insurance certificate.

3. In the section of the title page “I confirm the accuracy and completeness of the information specified in this calculation” the following is indicated:

• if the accuracy and completeness of the information is confirmed in the Calculation, the payer enters “1”; if the accuracy and completeness of the information is confirmed by the payer’s representative, “2” is entered;
• when submitting the Calculation by the payer, in the line “last name, first name, patronymic”, the full last name, first name, and patronymic of the payer are indicated. The payer’s personal signature, certified by a seal (if available), and the date of signing are affixed;
• when submitting the Calculation by a representative of the payer - an individual, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of the payer’s representative is indicated. The personal signature of the payer’s representative, the date of signing is affixed, and the type of document confirming the authority of the payer’s representative is also indicated;
• when submitting the Calculation by a representative of the payer - a legal entity, in the line “last name, first name, patronymic in full” the full surname, first name, patronymic of the individual authorized in accordance with the document confirming the authority of the representative of the payer - legal entity is indicated to certify the accuracy and completeness of the information specified in Calculation.
• In the line “name of the organization - representative of the payer of insurance premiums” the name of the legal entity - representative of the payer is indicated. The signature of the person whose information is indicated in the line “last name, first name, patronymic in full” is affixed, certified by the seal of the legal entity - the representative of the payer, and the date of signing;
• The line “Document confirming the authority of the representative” indicates the type of document confirming the authority of the payer’s representative.

The signature of the payer or his representative and the date of signing the Calculation are also affixed at the end of each page of the Calculation.

III. Filling out Section 1 “Calculation of accrued and paid insurance premiums”

In the Calculation, the payer must reflect information on the accrued and paid amounts of insurance premiums for compulsory pension and health insurance for the billing period.

Insurance premiums for the billing period are calculated by the payer for the billing period, regardless of the fact of carrying out activities and receiving income.

Line 100 “Balance of debt at the beginning of the billing period” reflects the amount of insurance premiums from line 150 of the Calculation for the previous billing period (when filling out the Calculation for 2010, “0” is indicated in this line).

Line 110 “Insurance premiums accrued from the beginning of the billing period” is filled in on the basis of an independent calculation made by the payer based on the cost of the insurance year, in accordance with Art. 13 of Law No. 212-FZ.

If the payer carries out entrepreneurial or other professional activities during the full billing period, the amount of insurance premiums is calculated using the following formula:

Minimum wage x tariff x 12, where

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

12 - number of months in the billing period;

tariff - the tariff of insurance contributions to the corresponding extra-budgetary fund.

Amount of tariffs applied in 2010:

- 20% - to calculate insurance premiums paid to the Pension Fund budget,

of which, in accordance with Article 33 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”:

20% - for the insurance part of the labor pension for persons born in 1966 and older;

14% - for the insurance part of the labor pension for persons born in 1967 and younger;

6% - for the funded part of the pension for persons born in 1967 and younger;

- 1,1% to calculate insurance premiums paid to the budget of the Federal Compulsory Medical Insurance Fund (hereinafter - FFOMS) in accordance with paragraph 1 of Article 57 of Law No. 212-FZ;

- 2,0% to calculate insurance premiums paid to the TFOMS budget in accordance with Part 1 of Article 57 of Law No. 212-FZ.

Tariff rates applied since 2011:

- 26% - to calculate insurance premiums paid to the Pension Fund budget;

- 2,1% to calculate insurance premiums paid to the FFOMS budget;

- 3,0% to calculate insurance premiums paid to the TFOMS budget.

If the payer carries out entrepreneurial or other professional activities during an incomplete billing period, the amount of insurance premiums is calculated in the following order.

To determine the periods of activity of payers, the start and end dates of the activity are recognized accordingly:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur in accordance with the Certificate of state registration of an individual as an individual entrepreneur and the date of state registration of the termination of activities by an individual as an individual entrepreneur in accordance with the Certificate of state registration of termination of activities by an individual in as an individual entrepreneur;
• for lawyers - the date of issue of the lawyer’s certificate and the date of termination of the lawyer’s status in accordance with the decision of the authorized body;
• for notaries engaged in private practice - the date of vesting the powers of a notary in accordance with the order of appointment to the position and the date of termination of the powers of a notary in accordance with the decision of the authorized body.

The amount of insurance premiums is calculated according to the formula:

Minimum wage x tariff x M + minimum wage x tariff / Kn x Dn + minimum wage x tariff / Ko x Do,

M - the number of full months of entrepreneurial or other professional activities carried out by the payer during the billing period;

Kn - the number of days in a calendar month when the payer begins entrepreneurial or other professional activities;

Day - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month the payer begins to carry out entrepreneurial or other professional activities;

Ko - the number of days in a calendar month when the payer ceases to carry out entrepreneurial or other professional activities;

Until - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month the payer ceases to carry out entrepreneurial or other professional activities.

In accordance with paragraph 2 of Article 4 of Law No. 212-FZ, the day of commencement of entrepreneurial or other professional activities is not taken into account when calculating Day, the day of termination of activity is taken into account when calculating To.

Line 120 “Additional insurance premiums accrued since the beginning of the billing period” reflects the amounts of insurance premiums accrued by the Pension Fund of Russia.

Line 130 “Total payable” reflects data on the amounts of insurance premiums payable in the billing period.

The value of the indicators of line 130 “Total payable” for all columns is determined by summing the indicators of lines 100, 110 and 120.

Line 140 “Paid since the beginning of the billing period” reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis, taking into account the provisions of Part 5 of Article 18 of Law No. 212-FZ.

The indicator for line 150 “Balance of debt at the end of the billing period” is calculated as the difference between lines 130 and 140.

IV. Filling out Section 2 “Data for calculating the amounts of accrued insurance premiums”

2.1. “Periods of individual labor activity.”

Table 2.1 is filled out on the basis of documents confirming the right of an individual to carry out or terminate entrepreneurial or other professional activities, regardless of the actual start (end) of such activities.

The table is not filled out by individual entrepreneurs - heads of peasant farms.

The table should have as many rows as there were periods of entrepreneurial or other professional activity in the billing period. If an individual entrepreneur, a notary engaged in private practice stopped and resumed activities several times during one billing period, then for each period a separate calculation is submitted to the Pension Fund for each period according to the corresponding registration number, in which only one line is filled in.

For lawyers, in case of suspension (resumption) of the status of a lawyer, it is allowed to fill out several lines.

Column 2 of the table indicates the date of commencement of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD-day, MM-month, YYYY-year).

Column 3 of the table indicates the end date of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD - day, MM - month, YYYY - year).

If the payer carried out entrepreneurial or other professional activities during the full billing period, then “01.01. YYYY" and "31.12. YYYY”, where “YYYY” is the calendar year for which the Calculation was compiled.

If the payer began and (or) completed entrepreneurial or other professional activities during the billing period, then the following is entered in columns 2 and 3:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur (column 2) from the Unified State Register of Individual Entrepreneurs and (or) the date of submission of the Calculation in accordance with Part 6 of Article 16 of Law No. 212-FZ (column 3);
• for notaries engaged in private practice - the date of appointment to the position of a notary (column 2) and (or) termination of the powers of a notary (column 3) in accordance with the orders of the authorized body;
• for lawyers - the date of issue of the lawyer's certificate (column 2). If during the billing period the status of a lawyer was suspended (column 3), renewed (column 2), terminated (column 3), then the dates are filled in based on the dates specified in the relevant decisions of the bar association.

2.2. “Calculation of insurance premiums payable for the head and members of a peasant farm”

The table is filled out only by individual entrepreneurs - heads of peasant farms.

For each member of the peasant farm, including the head, and each period (within the calculation year) during which the individual was a member of the peasant farm, a separate line is filled in.

In column 2, for each line, the full last name and first name of a member of the peasant farm, including the head of the peasant farm, are indicated in accordance with identification documents.

In column 3, for each line, the insurance number of the individual personal account in the compulsory pension insurance system (SNILS) is indicated in accordance with the corresponding insurance certificate.

In column 4, for each line, the year of birth of a member of the peasant farm, including the head of the peasant farm, is indicated in the format (YYYY).

Column 5 indicates the date of joining the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

Column 6 indicates the date of withdrawal from the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

If a member of the peasant farm was a member of the peasant farm during the entire billing period, then “01.01. YYYY" and "31.12. YYYY”, where YYYY is the calendar year for which the Calculation is presented.

Columns 7-8, 9-10 are filled out in a manner similar to filling out line 110 of Section 1 “Calculation of accrued and paid insurance premiums.”

V. Completing Section 3. “Information on the status of debt (overpayment) for compulsory pension insurance accumulated as of December 31, 2009 inclusive”

Line 510 reflects the balance of the amount of debt (overpayment) for insurance contributions for compulsory pension insurance, paid in the form of a fixed payment, as of January 1 of the billing period.

When submitting the Calculation for 2010, data from the final debt line “Statement of payment of insurance contributions for compulsory pension insurance” (form ADV-11) for 2009 (for the periods 2002-2009) is transferred to line 510. When presenting Calculation for periods starting from 2011, the value of line 510 must be equal to the value of line 530 for the previous calculation period.

Line 520 reflects the amount of insurance premiums paid in the form of a fixed payment to repay the debt reflected in line 510 on an accrual basis from the beginning of the billing period.

The indicators of line 530 are calculated as the difference between the values ​​of lines 510 and 520.

The responsibility of each organization is to transfer the required payments to the Pension Fund, as well as provide the appropriate reporting forms. In case of failure to comply or untimely fulfillment of these requirements, penalties will be imposed on the violator.

For various types of activities, the scale of the enterprise, and the legal form used, special forms have been developed and approved, which must be submitted within a certain time frame.

One of the types of such reporting is the calculation of insurance premiums that were accrued and paid for compulsory pension insurance in the Pension Fund of the Russian Federation and compulsory health insurance in the FFOMS for peasant (farmer) farms, filled out in the RSV-2 form.

Who rents and when?

Submission of this document is the responsibility of all heads of peasant farms recognized by members, and if only one person took part in the creation of the farm, he will automatically be the head.

This person maintains the accounting and reporting of the peasant farm; in addition, he makes contributions to the funds, paying the funds due in accordance with the relevant legislation. In this case, the amount of contributions is strictly fixed.

Until 2015, reporting had to be done by persons who did not make any payments. Now this is the exclusive responsibility of the heads of peasant farms. Another important point is that RSV-2 must be provided even if the farm has no actual activity and no income.

General requirements

The form can be filled out either manually (but in block letters) with a blue or black pen, or using a computer.

One indicator must be entered in each line and corresponding columns. If any data is missing, then a dash is placed in the place intended for it.

In case of errors, it is prohibited to use corrective means: the incorrect data should be crossed out and the correct data should be entered, confirming the changes with the signature of the head of the peasant farm.

Display of monetary indicators should be exclusively in rubles and kopecks. After the calculation is completely filled out, all pages are numbered in the appropriate field.

Completing the title page, as well as sections 1 and 2, is mandatory in all cases. As for the 3rd section, intended for recalculation, it is aimed only at those who filled out the 120th line in the 1st section.

The top part of each page that has been filled out must contain the registration number of the peasant farm issued by the territorial body of the Pension Fund upon registration.

Each page ends with the signature of either the head of the peasant farm or the one who is his representative, indicating the date of completion.

Sample filling

Filling out the title page begins by indicating at the top of it the number received upon registration with the Pension Fund. The same number must appear on all other completed pages.

1. In the field intended for the clarification number, three “0s” are written if the report is primary. If it is clarifying and contains some edits and corrections, then two “0s” are put with a number indicating the time at which the report is submitted for the same period.
2. The calendar year to which the reporting corresponds is specified.
3. In the field that corresponds to the termination of the activity, an “L” is placed if it was actually terminated before the reporting period ended.
4. Last name of the head of the household with full name and patronymic without any abbreviations.
5. Personal taxpayer number issued along with a tax registration certificate.
6. The code corresponding to the main type of activity of the peasant farm according to the classifier is entered.
7. The telephone number is indicated in digital format without brackets and dashes.
8. The number of members included in the peasant farm is noted, taking into account the person acting as the head.
9. The number of pages of the form is written at the very end after the report has been completed and all pages, including the title page, have been numbered. If additional supporting documents are submitted along with the report, the number of sheets they contain must also be indicated.

It is advisable to start entering data directly into the RSV-2 form from the 2nd section. It should display all accruals for insurance premiums that took place in the reporting year. For each member of the peasant farm and its head, data is entered in separate lines. Only indicators for participants during the time when they were actually members are taken into account.

Significant nuances:

• when entering the surname with first name and patronymic in the 2nd column, you must be guided by their spelling in the passport and not make any abbreviations;
• for column 3, SNILS should be taken from the insurance certificate issued when applying for compulsory insurance at the Pension Fund of the Russian Federation;
• The 4th column is intended for entering the date of birth;
• filling out the 5th and 6th columns is carried out on the basis of applications for joining peasant farms, if there were any in the reporting year (if there were no entries or exits from their peasant farms, then the start and end dates of the period are simply written down);
• The 7th and 8th columns reflect fixed accrued contributions (pension and health insurance).

For 2018, the amount of contributions for health insurance for each individual was 5,840 rubles, and 26,545 rubles had to be paid to the Pension Fund. However, if the annual income crosses the mark of 300,000 rubles, you will have to add 1% of income above this threshold to the fixed amount payable to the Pension Fund.

Insurance premiums are payable before the end of the year, regardless of whether the activity took place. Contributions can be made in stages quarterly/monthly or in a lump sum in full. Contributions from amounts over the limit are required to be made no later than April 1 of the following reporting year.

Section 3 reflects the recalculation of contributions, if any. The reasons for filling it out may be:

• additionally accrued contributions to the Pension Fund for previous years according to the acts carried out;
• self-identified errors by peasant farms or incompletely reflected information, which resulted in an underestimation of the amounts of contributions for previous years;
• data adjusted by the head of the peasant farm, used for accrual for previous periods.

The 6th and 7th columns must indicate the period for which the recalculation was made.

Deadline

The legislation provides for the submission of calculations once a year no later than the beginning of spring of the following reporting year. Submission is carried out to the territorial body of the Pension Fund of Russia in electronic or traditional paper form, for which you need to first print the corresponding form.

When writing, a ballpoint pen with black or blue ink is used, the letters are exclusively in printed format, so that the likelihood of errors when transferring data from paper to a computer is minimized. After filling out the form, it is endorsed by the head of the peasant farm and certified.

If the report is submitted electronically, an electronic digital signature certificate is used to confirm the authenticity of the specified data.

A description of the RSV-2 form is in this news release.

DOWNLOAD FORM FOR CALCULATION OF INSURANCE PREMIUMS IN THE PFR, FFOMS, TFOMS (RSV-2) SAMPLE CALCULATION FOR 2016 IN MS EXCEL

REPORTING PERIOD FOR CONTRIBUTIONS TO THE PFR and MHIF FOR INDIVIDUAL ENTREPRENEURS, DEADLINES FOR SUBMITTING CALCULATIONS FOR INSURANCE CONTRIBUTIONS TO THE PFR, FFOMS AND TFOMS

INSTRUCTIONS FOR COMPLETING THE RSV-2 CALCULATION, EXAMPLE OF COMPLETION FOR IP