Reporting on insurance premiums in 2021 2021: what forms to fill out and where to submit

Who submits RSV-1 and RSV-2 to the Pension Fund

In accordance with Federal Law No. 212-FZ, the calculation of RSV-1 is submitted to the Pension Fund by:

organizations;
individual entrepreneurs with employees;
individuals not recognized as individual entrepreneurs who have entered into employment contracts with an individual;

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Who submits the RSV report

Only farm managers are required to submit RSV-2. It is necessary to submit a completed document even if there was no activity at all or there was no income for the reporting period. Previously, the legislation required that RSV-2 be filed by persons who do not make payments and rewards.

This follows from paragraph 1 of Article 135, paragraph 2 of Article 145 of the Labor Code of the Russian Federation. From here we can conclude that if the organization has a general director - the only founder who is not paid wages, then a calculation of insurance premiums must be provided, because

What are the deadlines and methods for submitting 2020-2021 reports on insurance contributions to the tax office?

Policyholders submit a single calculation of contributions to the tax office by the 30th day of the month following each reporting period.

In 2021:

until February 1 - for 2021 (postponed from Saturday January 30);
until April 30 - for the 1st quarter of 2021;
until July 30 - for half a year;
until November 1 - 9 months in advance (postponed from Saturday October 30).

Note! Separate deadlines are set for heads of peasant farms without employees. They report once a year until January 30th.

The deadline for submitting reports on insurance premiums to tax authorities does not depend on the method of presentation. You can also submit it on paper or electronically. Moreover, the requirement to submit a paper report is much stricter here than for 4-FSS. This requirement has been in effect since 2021 and implies that the insured’s social capital (or the number of employees for newly created organizations and individual entrepreneurs) does not exceed 10 people. Employers with larger numbers are required to report exclusively electronically.

Where is the RSV-1 calculation submitted?

At the end of each reporting period, all policyholders (organizations or individual entrepreneurs) must submit to the Pension Fund a calculation in form RSV-1, which contains information about contributions to compulsory pension and health insurance, which are calculated from payments to staff.

organizations (that is, legal entities) are required to transfer the RSV-1 PFR form to the territorial divisions of the PFR at their location;
individual entrepreneurs - submit RSV-1 at their place of residence.

Results

Reporting forms for insurance premiums for 2020-2021 include 4-FSS and a unified calculation of insurance premiums. The first report is intended to calculate the base and contributions for insurance from personal injury and personal injury and is submitted to the Social Insurance Fund, which regulates its form. In the second, contributions for pension insurance, medical insurance and in case of disability are calculated. It is submitted to the tax office, the form is approved by the tax department.

The reporting deadlines vary: 4-FSS must be submitted by the 20th or 25th of the month after the end of the reporting period, a single calculation - by the 30th of the same month. Late submission or failure to submit reports may result in fines calculated depending on the amount of accrued or unpaid contributions. In certain cases, it is also possible to block a current account.

Sources:

Tax Code of the Russian Federation
Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]
Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]
Federal Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ
order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017) “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for payment of insurance coverage and The order of filling it out"

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

RSV-2 for 2021: who is taking it?

Form RSV-2 must be submitted annually only by peasant farms - peasant farms - before March 1 of the year following the expiration (Part 5 of Article 16 of the Law of July 24, 2009 N 212-FZ). That is, the deadline for submitting RSV-2 at the end of 2021 is February 28, 2017. And this will be the last time that peasant farms will have to report contributions to the Pension Fund. Since from 2021 the Federal Tax Service will be responsible for collections of contributions.

For failure to submit the RSV-2 on time, the peasant farm faces a fine of 5% of the amount of contributions accrued over the last 3 months of the billing period for each full or partial month of delay. The minimum amount of the fine is 1000 rubles, and its maximum amount cannot be more than 30% of the specified amount of contributions (Part 1, Article 46 of the Law of July 24, 2009 N 212-FZ). As you can see, this is a general rule on the basis of which the payer of contributions can be held accountable for failure to submit reports (if he has such an obligation). But in relation to peasant farming, its own peculiarities arise.

How to punish for violating deadlines for submitting reports on insurance contributions to extra-budgetary funds

Reporting on insurance premiums to both the Social Insurance Fund and the tax office is submitted within the strictly allotted time frame. All delays are fraught with fines.

The policyholder who did not submit the 4-FSS calculation to the FSS on time will be punished under clause 1 of Art. 26.30 of Law No. 125-FZ. The fine is calculated as 5 percent of the amount of contributions payable for the last three months of the reporting (calculation) period. It will have to be paid for each full or partial month of delay. The upper and lower limits of punishment are determined by law. The maximum amount will be 30 percent of the amount of contributions according to the calculation, and the minimum will be 1000 rubles.

For late submission of calculations for contributions to compulsory medical insurance, compulsory medical insurance and VniM, the punishment is determined by Art. 119 of the Tax Code of the Russian Federation also in the form of a fine in the amount of 5% of the timely unpaid amount of contributions for each overdue month. The maximum fine should not exceed 30% of the specified amount, the minimum is 1000 rubles.

Important! ConsultantPlus warns The fine is calculated separately for each type of compulsory social insurance (Letter of the Federal Tax Service of Russia dated June 30, 2017 N BS-4-11 / [email protected] ). A fine of 1,000 rubles. distributed... Read more about calculating the fine for the DAM in K+. You can do this for free.

In addition, an official of the organization can also be fined 300–500 rubles. already according to Art. 15.5 Code of Administrative Offenses of the Russian Federation.

Delay in submitting a single calculation to the tax office by more than 10 days threatens the suspension of transactions on bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Where to submit RSV-1

Based on Federal Law No. 212 of 2009, the Pension Fund of the Russian Federation and the Social Insurance Fund were authorized to accept contributions and reports from employers. But from December 31, 2016, this provision will no longer be in force, so the tax authorities will be responsible for reconciliations and monitoring of policyholders.

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For the tax authorities themselves, unified reporting on all insurance premiums simplifies control over timely payment. All contributions, including social contributions. fear, payment of which was made on sick leave, maternity leave in social services. insurance, and that goes into NI.

Where and when to submit RSV-1

Company accountants may, out of habit, continue to refer to reporting on insurance payments as RSV-1. The main thing in this situation is that the report is submitted to the required authority within the allotted time, and not the accuracy of the wording that is used in everyday life.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

RSV 2 who rents

Since 2012, reporting to the Pension Fund for individual entrepreneurs without employees has been CANCELED (there is no longer a need to report for 2011). Form RSV-2 for individual entrepreneurs without employees is no longer needed. The following material may be needed for archive purposes only.

Form RSV-2 will be needed for individual entrepreneurs who do not make payments to individuals, i.e. individual entrepreneurs without employees . Full official name : 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 premiums who do not make payments and other remuneration to individuals persons.

To whom and where to submit reports on contributions

The functions of insurers for compulsory social insurance are assigned to employers (organizations, individual entrepreneurs, ordinary individuals without entrepreneurial status) who enter into employment contracts or civil contracts with individuals and pay them remuneration.
When calculating benefits, policyholders must calculate insurance premiums from them, pay these premiums, and then report them to regulatory authorities. Organizations are required to submit reporting forms for insurance premiums, regardless of whether income was paid to individuals or not. That is, if there are no payments, zero reports are submitted.

The situation is different with individual entrepreneurs - an individual entrepreneur who is not registered as an employer without employees does not submit reports on insurance premiums.

There are different types of contributions:

for insurance against temporary disability and in connection with maternity (VNiM);
compulsory pension insurance (OPI);
compulsory health insurance (CHI);
insurance against accidents at work and occupational diseases (insurance and occupational diseases).

The first three types are administered by the tax service, the fourth by the Social Insurance Fund. But for all types, the reporting periods are: quarter, half-year, 9 months. The billing period is one year. After the completion of each of these periods, inspectors must be presented with reports on the basis from which contributions were calculated and in what amount, as well as which payments were not subject to taxation.

How to correctly fill out the RSV-2 PFR form for peasant farms

Previously, the legislation established that these reports must be submitted by persons who do not make payments or remuneration. These include individual entrepreneurs who do not have employees, that is, making contributions to the Pension Fund only for themselves. Currently, all tax, accounting and other reporting for entrepreneurs has been significantly simplified, the list of required documents, their structure, content, and deadlines for submission have been reduced. In particular, now individual entrepreneurs do not submit the RSV-2 form.

The new form has three sections and a title page . Strictly one indicator should be included in each line of the report. If data for a certain column is missing and such a possibility is provided for by law, a dash is placed in it.

Rebus Company

Let us remind you that the deadline for paying insurance premiums is December 31, 2016, and it does not matter whether economic activity was carried out or not. Contributions can be paid in full at once or transferred in installments once a month or once a quarter. Contributions from income over 300,000 rubles must be paid no later than April 1, 2017.

Smirnov O.P. born 1967 – the only member of the peasant farm. At the end of 2013, he overpaid 5,000 rubles for the insurance part of his pension. In the calculation of DAM-2 for 2014, it was reflected in column 4 of line 150. Contributions accrued for 2014 were 18,610.80 rubles, of which 3,650.58 rubles. - in nursing. Look at a sample of filling out section 1 of the calculation for 2015.

Do individual entrepreneurs need to submit RSV-2 for themselves for 2012?

Quote: Submission of individual (personalized) accounting information IMPORTANT! Individuals (individual entrepreneurs, lawyers, notaries engaged in private practice) who independently pay insurance premiums in a fixed amount, in the manner established by the Federal Law of July 24, 2012 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund", individual information that was previously submitted once a year, but no later than March 1 of the year following the expired calendar year, is no longer submitted from January 1, 2012 (Federal Law of December 3, 2011 No. 379-FZ “On amendments to certain legislative acts of the Russian Federation on the establishment of tariffs for insurance contributions to state extra-budgetary funds.”

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If an individual who independently pays insurance premiums carries out business activities in the regions of the Far North or equivalent areas, or at work in special or hazardous working conditions that give the right to early assignment of a labor pension, then in order to take into account his pension rights before March 1 year following the expired calendar year, he can submit to the territorial body of the Pension Fund of the Russian Federation at the place of registration information on accrued and paid insurance contributions for compulsory pension insurance and the insurance experience of the insured person (in the form SZV-6-1) for the corresponding reporting period, along with a copy payment document and with calculation of accrued and paid insurance premiums (according to the RSV-2 form).

What form should you use to report to the Social Insurance Fund in 2021?

For contributions from accidents and occupational diseases, a report is submitted to the Social Insurance Fund. The 4-FSS form, valid in 2020-2021, was approved by Order No. 381 of the FSS of the Russian Federation dated September 26, 2016, and was last edited in 2021 (Order No. 275 of June 7, 2017).

The report states:

On the title page - information about the policyholder: his name, TIN, registration number in the Social Insurance Fund, contact details, information about the reporting period - reporting period number and year. The title card is certified by an authorized person and a seal (if any).
Table 1 shows the basis for calculating contributions; amounts not subject to taxation; tariff rate, which is set depending on the type of activity performed at the beginning of each year based on the results of the previous year.
Table 2 shows calculations for contributions, including the balance of debt owed to the fund or to it; the amount of accruals on contributions for the reporting period, including for the last three months of the reporting period; transferred contributions with details of payment orders; the amount of expenses reimbursed by the fund and not accepted for offset. Based on all this data, the balance of debt owed to or behind the fund is displayed.
Table 5 contains data on the special assessment of working conditions and medical examinations.

The listed parts of the report must be submitted even if there is no data to fill out. In this case, all empty columns are crossed out.

Tables 1.1 (on the calculation of contributions from payments to outsourced employees), 3 (on costs associated with industrial accidents), 4 (on the number of victims) are included in the calculation only upon the occurrence of the events noted in them - transfer of personnel or accidents .

You can see samples of filling out Form 4-FSS for different reporting periods, as well as a line-by-line algorithm for filling out a report in ConsultantPlus. If you do not have access to this legal system, a full access trial is available for free online.

Who takes the RSV-2

In the “TIN” field, the identification number of the taxpayer - the head of the peasant (farm) enterprise (hereinafter - TIN) is entered, indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in the territory of the Russian Federation.

The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated September 17, 2015 No. 347p “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 peasants ( farms) and the Procedure for filling it out" (Registered with the Ministry of Justice of Russia on 10/08/2015 No. 39241).

In what form is the report on insurance premiums for 2020-2021 submitted to the Federal Tax Service?

Reporting on insurance premiums for compulsory medical insurance, compulsory medical insurance and VNiM this and next year is carried out on an updated form. Starting with the reporting campaign for 2021, a new form is used, as amended by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

ConsultantPlus experts explained in detail what changes have been made to the form. Get free demo access to K+ and go to the review material to find out all the details of the innovations.

A single calculation consists of a title page, three sections and appendices to them. Let us briefly describe them:

The title book is filled with information about the policyholder, the tax authority, and the reporting period. Always presented, even if the calculation is zero.
Section 1 provides summary data on the obligations of the reporting entity - the total amount of accruals for each type of contribution and broken down monthly for the last three months of the reporting period. There are 9 appendices to this section, which provide calculations for contributions to compulsory health insurance, compulsory medical insurance, VNiM, for additional social security for certain categories of insured persons, calculations of compliance with the conditions for applying the reduced rate of insurance premiums; insurance costs for VNiM and payments made from federal budget funds are reflected. Each appendix is included in the report if there is data to fill it out; if there is none, only section 1 itself is presented.
Section 2 is a summary of the obligations of heads of peasant farms. Appendix 1 provides a calculation of such obligations. Subject to surrender by the relevant types of insureds.
Section 3 with personalized information about the insured persons consists of two subsections: 3.2.1 - filled out and submitted by all policyholders, 3.2.2 - only by those who make payments subject to additional tariff contributions.

You will find samples of filling out the ERSV for different reporting periods, as well as a line-by-line algorithm for filling out the report in ConsultantPlus, having received free trial access.

We submit the RSV-1 form to the Pension Fund of Russia (instructions)

Who submits RSV-1 At the end of each quarter, all employers must submit to the Pension Fund a Calculation in the form of RSV-1. It reflects information on insurance premiums accrued and paid in the reporting quarter for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. It is worth noting that those employers who do not want to spend a lot of time filling out and submitting RSV-1 calculations on their own often use various programs or online services.

Deadlines for submission in 2021 In 2021, the deadline for submitting reports to the Pension Fund depends on its form: - on paper - no later than the 15th day of the second month, the next quarter; -in electronic form – no later than the 20th day of the second month, the next quarter. If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

When to submit a report to social security

For 4-FSS, submission deadlines vary depending on the method of submitting the calculation.

If it is submitted on paper (this option is available to employers whose average number of employees over the past year did not exceed 25 people), then the report must be submitted no later than the 20th day of the month following the reporting period. That is, for the reporting periods of 2021, the due dates were April 20, July 20, October 20, 2021 and January 20, 2021 for the annual report for 2021. For the periods of 2021 - April 20, July 20, October 20, 2021 year and January 20, 2022 - for the annual report for 2021.

Be more careful with deadlines if they fall on weekends, since Law No. 125-FZ, unlike the Tax Code, does not clearly stipulate the rules for postponement. Although the FSS is loyal in this matter and allows the transfer.

The paper report can be personally brought to the territorial body of the Social Insurance Fund at the place of registration, submitted through an authorized representative, having previously written out a power of attorney for it, or sent by Russian Post with a list of the contents.

If the report is submitted electronically (those persons whose SSC/number of employees exceeds 25 people are required to report this way), then the deadlines are extended by 5 additional days. Taking into account the “exit” transfer allowed by the Social Insurance Fund in 2021, we reported until April 27, July 27, October 26, 2021 and January 25, 2021 - according to the annual report for 2021; in 2021 - until April 26, July 26, October 25, 2021 and January 25, 2022 - according to the annual report for 2021.

We described how to submit an electronic version of the report here.