RSV Correcting Report 1. How to Fill Individual Information

And this led to inclination of the amount of contributions to payment. The provisions on the settlement of changes contains Article 17 of the Law of 07/24/2009 No. 212-FZ and the procedure for filling in the calculation of the RSV-1 (approved by the decision of the RFR of January 16, 2014 No. 2P). On how to make the RSV-1 adjustment, whether it is always necessary to take the "clarified" and what nuances take into account when you pass the corrective and canceling information of the chants - we will tell us in our article.

RSV-1 adjustment: when to serve

Correcting errors in the calculation of RSV-1, one of two ways can be used:

• fill and pass the refined calculation for the period in which an error is made,
• do not pass "clarified", take into account past errors in the current report of the RSV-1.

What time do you need to file "clarified"? The FIU in his letter dated 25.06.2014 NP-30-26 / 7951 NP-30-26 / 7951 recommended to take refined calculations no later than 1 day of the third month following the reporting period. For example, the refined RSV-1 after 3 blocks can be passed no later than December 1. Those who did not have time to fix during this period, the RSV-1 adjustment should be done in the current report, in our example - annual. Although, if you follow paragraph 5.1 of the order of filling in the calculation of the RSV-1, it is possible to pass the "clarified" before the deadline for calculating the calculation for the next billing period, that is, up to 1 day of the next quarter. In our case, this period would last until January 1.

When the error is detected before the next reporting period:

• if this led to inclusion of contributions to paymentYou should pass the refined calculation of the RSV-1, in which the corrected section 6 should be present with personal information. When filling out the "clarified", all sections are filled in completely re-, but already with loyal indicators.
• if a updated contributions did not happen, I need to make an adjustment in the calculation of the RSV-1 for the current reporting period, and the "clarified" is not necessary to file.

How to fill the refined calculation of the RSV-1

Suppose, the RSV-1 report for 9 months of 2016 was detected a mistake - an understatement of accrued contributions by one employee. Before 2016, it is necessary to apply a refined calculation, in which:

• in subsection 6.3, we specify the type of adjustment in the RSV-1 "source", which puts the "X" sign in the cell, and the reporting period and the year does not need to fill out;
• in subsection 6.4, I will fix the amount of payments and the database for accrual;
• in subsection 6.5, we specify the correct amount of accruals;
• in subsection 6.6, data from the primary calculation is transferred if they were present there;
• in subsection 6.7, if necessary, the payments are corrected to which contributions for complearities are accrued;
• in subsection 6.8, if necessary, data about employee experience is corrected.

If errors are allowed in several employees, the fixed sections 6 are filled in each of them. The remaining information on employees, where errors have not been identified, also need to re-enter into a refined calculation. This may change the number of packs with chants, which should be specified in section 2.5.1.

On the title page, write the sequence number of the refinement - "001", "002", etc. You should also specify the code of the cause of clarification in the RSV-1, the decoding of which is given in PP. 5.1 P.5 of the procedure for filling the calculation:

• code 1 - refinement in terms of payment of pension contributions;
• code 2 - change of accrued pension contributions;
• code 3 Howing in terms of contributions to the OMS.

How to fill out the Corrective RSV-1, if the term of delivery for the next settlement period has already come

If the error in the RSV-1 for the first 9 months of 2016 will be detected, for example, in January 2017, the corrected information of section 6 is included in the calculation of the RSV-1 for 2016:

• in the subsection 6.3, the adjustment code in the RSV-1 is denoted as "corrective", while specifying the reporting period and the year for which the correction is made;
• subsections 6.4 - 6.7 are adjusted by analogy with a refined calculation;
• in subsection 6.8, it is necessary to fill out information about the period of work, because This information will be replaced previously specified in the primary report.

In the current calculation of the RSV-1, thus, "source" information will be included in the reporting period for all employees, as well as "corrective" sections 6, filled with only those employees for which the past period data is corrected.

"Canceling" RSV-1 Adjustment Section 6

The "canceling" adjustment is indicated in subsection 6.3, if the previously represented charts must be completely removed, that is, cancel. For example, an erroneous employee, already dismissed, salary and contributions were accrued.

According to such employees, only subsections 6.1 - 6.3 are filled, and in subsection 6.4, only the Code of the Insured Person category should be specified. The remaining subsections of Section 6 will remain empty.

Please note that the adjusting RSV-1 is also needed, as well as the primary calculation: with the number of insured persons from 25 people and more - only electronically, if the number is less, then you can pass the calculation electronically or on paper.

What to understand under the adjustment of calculations on contributions?

The adjustment of the RSV over the past year or other periods is the procedure involving:

1. Sending to a department of reporting (or at the time of providing a primary report), the calculation in which the mark is worth it that it is refined (correction).
2. Note in the appropriate calculation of the correct data - in those graphs in which errors were detected.

At the same time, those data that was not changed in comparison with the primary calculation is duplicated (in whole or in part in accordance with the instructions for filling specific forms).

Calculations for contributions (sometimes abbreviated RSV) from 2017 are documented in the form of a single calculation (approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected]). A single calculation is rented in the FTS. It reflects all insurance premiums (pension, social, medical), except for injury contributions, according to which the reporting is surrendered using the form of 4-FSS, provided to the Social Insurance Fund.

Earlier, the form of RSV-1 was used to document calculations on pension and medical contributions. The calculation of 4-FSS until 2017 reflected data on contributation of injury, disability and motherhood.

When did the RSV adjustment be required?

The adjustment of a single calculation of contributions is required if:

1. When rechecking a single calculation, errors are detected, which lead to a base for calculating the contributions or the incompleteness of the reflection of information in the calculation (PP. 1, 7, Article 81 of the Tax Code of the Russian Federation).
2. The tax authority discovered that (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation):

• section 3 reflects the incorrect personal data of the insured person;
• indicators on contributions or database for their calculation in section 3 are inaccurate - even if it is not accompanied by an understatement of the base of contributions;
• between the indicators reflected in section 3, and indicators in subsections 1.1 and 1.3 in Appendix No. 1 to section 1 there are discrepancies.

1. There was a need to adjust the calculations, initially correct, but the relevance of the relevant for any reason. For example, if:

• the employee dismissed and not nursed in the state in the reporting period is restored at work on the court (as a result - it is necessary to reflect the fact of its location in the state as an insured person in the reporting period);
• payments, which in the reporting period contributions were accrued, were reversed (for example, if an employee, going on vacation, fell ill, and returned, brought the hospital to the employer - as a result of which the holidays need to be reversed, and resting the holidays).

The calculation should be adjusted to the time limit provided by law. If this is not done, the fees can be applied with respect to the payer.

Failure to comply with the deadlines for adjustment: Legal consequences

The adjustment of a single calculation must be passed no later than the onset of the deadline for the calculation - the 30th day of the month after the reporting period (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation). In this case, no sanctions against the payer will follow. If the error is detected after the expiration of the specified period, then:

1. If it is detected and corrected before it reveals the ERR case when checking, the sanctions will not be subject to the error:

• not related to the undertaking tax base;
• it is related to the undertaking tax base, but the payer listed the missing amount of contributions and penalties before filing the correction RSV.

1. In case of detection and correction later, a fine is already possible.

The appearance of a reason for fine and its value depend on the error category. They can be divided into:

1. Errors named in paragraph 7 of Art. 431 NK RF, - We wrote about them above.

If they are detected, the FNS will send the payer a requirement to clarify data on TKS or on paper - depending on the method of passing the primary calculation. Within 5 working days (if the report is delivered on TKS, if in paper - within 10 working days) the insured must correct ERSV and transfer it to the tax. If the answer does not follow, then the calculation will not be considered a taxed and the payer are fined in the amount of 5-30% of debt on contributions, but not less than 1000 rubles (paragraph 1 of Art. 119 of the Tax Code of the Russian Federation).

1. Errors leading to inclination of the base of contributions.

In this case, the penalty will be:

• 20% of the debt of a fee - if the employer lists contributions to the undergraduate database, and after - will not fulfill the necessary surcharge (paragraph 1 of Article 122 of the Tax Code of the Russian Federation);
• 20% of the debt of a contribution, but not less than 40,000 rubles - if the employer undertakes to the base due to gross errors (paragraph 3 of Art. 120 of the Tax Code of the Russian Federation).

1. Other errors.

FTS will offer them to be corrected within 5 business days (clause 3 of Art. 88 of the Tax Code of the Russian Federation). Ignoring requirements can lead to a fine of 5,000 rubles (paragraph 1 of Article 129 of the Tax Code of the Russian Federation).

How to adjust a single calculation of contributions (last year and other periods)?

The adjustment of a single calculation is characterized by the following nuances:

1. The correction form of the calculation should be used in the version that operated at the time of delivery of the primary calculation (clause 5 of Article 81 of the Tax Code of the Russian Federation).
2. The fact that the calculation is adjustable, reflected by simplication on the title page of the document in the "Correction number" field of the number 1 (with subsequent adjustments - 2, 3, etc.).
3. When adjusting information in Section 3 of the calculation in a refined calculation, the correct data is indicated only by those individuals whose information was previously shown with errors.

That is, the correct information is not duplicated from the primary calculation.

At the same time, in line 010, a number of adjustments is given every time - by analogy with the title list.

1. If the adjustment calculation is to pass before the expiration of the primary (30th number of the month, which over the reporting period), the reporting will be considered the adjustment on the day.
2. If the FNS detects an error in the primary calculation, indicating the occurrence of the base for contributions, and informs the payer about it before receiving the correctional calculation, the fee of the contributions will be obliged to pay the detachments and penalties and only after that provide a refined calculation.

We now study some of the total scenarios of the correction of a single calculation.

Do not know your rights?

Scenarios for the adjustment of a single calculation: How to fill in the document?

For example, we can consider the following scenarios:

1. When the company does not specify information on payments (and contributions on them) on a specific employee in the primary calculation. For example, if we are talking about the employee who is on the decree (since contributions are not accrued to it, the responsible specialist may forget to specify information about it in the calculation).

To adjust the database of contributions in the scenario under consideration, you need to pass a single calculation in the FTS, in which all data will be duplicated, except Section 3. Section 3 you need to fill out only in terms of the employee's information on the decree. At the same time, if the adjustment number 1 will stand on the title page 1, then in section 3 - the adjustment number 0, since the information we pass on this employee for the first time.

1. When it is necessary to correct personal data about the employee (as an option, on request of the FTS).

In this case, the subsections 3.1 and 3.2 of section 3 on employees with erroneous personal data are required to be in 2 copies (a letter of the Federal Tax Service of Russia of June 28, 2017 No. BS-4-11 / [Email Protected]).

In the first instance in subsection 3.1, everything was duplicated in primary employees whose information was specified incorrectly. At the same time, in the fields 190-300 in subsection 3.2, zeros are affixed in summation.

In the second instance, subsections 3.1 and 3.2 are filled with no errors - according to employees.

According to employees, in the crowns there are no errors, section 3 is not necessary.

The remaining sheets of calculation, as in the first scenario, must be an accurate duplicate of those attended in the primary document (not counting the title page with the adjustment number).

1. When the initial calculation does not reflect the traveling within the limit (which contributions are not charged).

Such travel, as well as those on which contributions are accrued, are subject to reflection in the calculation (a letter of the Federal Tax Service of Russia dated November 24, 2017 No. GD-4-11 / [Email Protected]).

The amount of daily reflects in the fields 030 and 040 in Appendix No. 1 to section 1. The remaining partitions, except Section 3, need to be duplicated. Section 3 is formed only with an indication of the data on the commaed employee.

Now - about the adjustment of the RSV, represented by the form of RSV-1.

How and why to adjust the report of the RSV-1?

The document under consideration does not apply starting from reporting for the 1st quarter of 2017. However, if we are talking about the RSV adjustment over the past years (2016 and earlier), it is precisely the form of RSV-1 (Art. 23 of the Law "On Amendments to Selected Regulatory Acts" from 03.07.2016 No. 250-ФЗ).

When preparing the RSV-1 adjustment report, it is necessary to keep in mind that:

1. Together with the refined report, a copy of the primary, in which there should be no change.
2. The fact that the form clarifies is certified by the sign of the X sign in front of the "Corrective" field in subsection 6.3 of section 6 of the document.
3. The species of the refined RSV-1 report is a document with a sign "abolishing". It is applied if it is necessary to inform the FIU that all previously provided data on insurance calculations are irrelevant. For example, if it turns out that the employee was mistakenly accrued salary.

The fact that the form "canceling" is denoted by an affixation in the subsection 6.3 of section 6 of the X sign document opposite the corresponding field. At the same time, the subsections 6.1, 6.2 of the document and Count 3 in the subsection 6.4 are required, the rest is not.

What form to take adjustments?

The form of a correctional single calculation is rented in the FNS in electronic form if the document indicates the data of more than 25 employees.

Adjustment on RSV-1, delivered to the FIU (with clarification of data for reporting periods until 2017), provided:

• in electronic form if the documents reflect data on more than 24 insured employees;
• in paper or electronic form (at the request of the fee of contributions) - in other cases.

The electronic reporting format involves the presence of a qualified EDS.

We picked up for you excellent electronic reporting services!

For non-compliance with the established method of passing reports in the FIU, a fine provides for a fine - 1000 rubles, with the delivery of reports in the FTS in paper instead of electronic - 200 rubles. But in both cases, the reporting, suitable in paper, is considered granted.

The way to hand over the RSV 2017 adjustment or earlier period depends on the type of RSV. This may be a single calculation (applied from 01.01.2017) or the form of RSV-1 (to adjust information on pension and medical contributions for the periods until 01.01.2017). In the preparation of updated calculations, it is necessary to apply reporting forms that operated at the time of the commissioning of the primary reporting.

RSV-1 adjustment may be required if:

• the organization has discovered an error in the previously divided;
• in the current reporting period, it turned out that it is necessary to adjust the base of insurance premiums for some past period. For example, an employee was granted a vacation in advance, now he is dismissed, and not earning the right to leave, and some of the unnecessary vacation pays it returns.

The procedure for filling the RSV-1 adjustment depends on the situation. And immediately let's say that the RSV-1 adjustment rules in 2015 were the same as in 2016.

If the corrective calculation is rented until the end of the next quarter

That is, for example, before April 1, 2016, you want to pass the RSV-1 adjustment for 2015. In this case, it is necessary to make a refined calculation for 2015 with the corrected section 6. In the "Source" field of subsection 6.3 Put the sign "x" (). And in the "Calculation" field, put "001".

All other calculation lines fill out as usual, reflecting the correct data. After that, you can appreciate the calculation of the RSV-1 in the FIU.

If the RSV-1 adjustment is surrendered after the end of the next quarter

For example, you have found mistakes per 2015 year at the end of May 2016. Corrections are made in such a manner (clause 27 of the Procedure, approved by the decision of the RFR of January 16, 2014 No. 2P). The first thing to be done is to fill in the right section 6 of the form of RSV-1, which was used in the period for which you fill it. For this:

• in subsection 6.3 in the fields "Reporting period (Code)" and "Calendar Year" put the code of the period and the year in which you make corrections;
• in the "Corrective" subsection field 6.3 Put the sign "x" if you change some information. This will mean that the type of adjustment in the RSV-1 is corrective. The remaining lines of subsections 6.1-6.5 fill in the usual order of correct information;
• fill in Subsection 6.6.

When submitting the current RSV-1, section 6 is adjusted to its composition. In our example, the adjusting section 6 for 2015 should be included in the calculation of the RSV-1 in the first half of 2016.

In subsection 2.5.2 of the reporting for the current period, fill in the correction information. The amounts of recalculation of insurance premiums for the last period reflect the section 120 of section 1 and in section 4 RSV-1 for the current period.

Type of adjustment in RSV-1

The above is the situation when the type of "original" or "corrective" adjustment in subsection 6.3 of the calculation of the RSV-1 is applied. But there is still a type of adjustment "canceling." It is used in a situation where you need to completely cancel the previously submitted information per person. Subsections 6.1, 6.2 and Count 3 subsection 6.4 in this case are filled as usual, and all other partitions of section 6 are not necessary.

Code Cause of Clarification in RSV-1: Decoding

There are three codes of the reason for the calculation of the calculation (clause 5.1 of the order, approved. Resolution of the RFR Board of January 16, 2014 No. 2P).

How to pass the RSV adjustment

Corrective information is either surrendered by themselves or included in the current calculation of RSV-1. Accordingly, you pass them as well as the initial RSV-1 (paragraph 2 of Art. 8 of the Law of 01.04.1996 No. 27-FZ):

• if information is fed by 25 and more insured persons - exclusively in electronic form through a special operationator;
• if information is applicable to less than 25 people - on paper or electronically on the selection of the organization itself.

This article provides a specific example of filling the annual calculation of the RSV-1 for 2016. What time frame to take an annual calculation? Where to download the new form of RSV-1 for reporting for the 4th quarter of 2016? Where to donate reporting: in FIU and IFTS? You can find answers to these and other questions in this article, as well as download an example of the filled calculation.

Who should report for the 4th quarter of 2016

• organizations and their separated divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

At the same time, form the RSV-1 for the 4th quarter of 2016 is necessary to policyholders, if they have insured persons, namely:

• employees in labor contracts;
• director is the only founder;
• individuals are performers for civil law agreements (for example, contracts).

If activity has not been done

Separately, let's say about individual entrepreneurs. If IP does not have officially executed employees, and he did not pay payments and remuneration to individuals for the period from January to December 2016, then it is not required to hand over RSV-1 for 2016, because in such a situation IP is not recognized as the "insured". If IP has no workers, then he pays contributions only for himself. And no statements in the funds are not required.

New form of RSV-1 for the 4th quarter of 2016

From January 1, 2017, the form of RSV-1, approved by the decision of the Management Board of the FIU of January 16, 2014 No. 2P, was canceled. Instead, there is a new form of calculation of insurance premiums, approved by order of the FTS of 10.10.2016 No. MMB-7-11 / 551. It must be used for reporting before IFTS. Cm. " ".

However, the report for 2016 is given in the form of the RSV-1 of the FIU, approved by the decision of the PFR Board of January 16, 2014 No. 2P. It is necessary to apply the former format that is used to give the "pension" reporting in electronic form. Thus, there is no new form of RSV-1 for reporting for the 4th quarter of 2016. Search her for download on the Internet is useless. Use the former RSV-1 form.

The term of delivery of the annual calculation in the FIU

The term of the RSV-1 for the 4th quarter of 2016 depends on the reporting method, which is used by the company or IP. The table will reduce the extreme dates of the representation of the RSV-1 for the 4th quarter of 2016 into the territorial bodies of the FIU. Cm. " ".

Filling RSV-1 for 4 quarters 2016: examples

The form of RSV-1 PFR includes a title page and six independent sections. As part of the RSV-1 for the 4th quarter of 2016, it is mandatory to pass: a title page, section 1, subsections 2.1 of Section 2 and Section 6 (clause 3 of the order, approved. Resolution of the FIU of January 16, 2014 No. 2P, hereinafter . Let us explain how to fill each of the sections of the annual calculation and give samples of filling. You can also download a filled calculation sample for 2016.

Title list: general information about the policyholder

At the title page, fill in all cells, with the exception of the subsection "Filled by the PFR employee". We will tell about some aspects of filling out annual indicators for 2016.

Number of insured persons

In the "Number of Insured Faces" field, specify the total number of employees who were paid insurance premiums, in accordance with the number of sections submitted 6 settlements with the type of information "source" (clause 5.10 of section II of the order, approved. № 2P). Let us give an example of filling the title sheet.

When filling out the field "Average number of employees" of the RSV-1 for the 4th quarter of 2016, take into account the procedure for calculating the number that you use when drawing up statistical reporting. That is, there are no features when filling RSV-1.

Section 2: Amounts of Payments and Contributions

Section 2 summarizes the sums of accrued remuneration (payments) and insurance premiums. It consists of the following subsections:

• 2.1 "Calculation of insurance premiums at the rate" - should form everything;
• 2.2 "Calculation of insurance premiums at an additional rate" - Group, if there are workers engaged in harmful production;
• 2.3 "Calculation of insurance premiums at an additional tariff" - generalize if there are workers engaged in difficult industries.

Section 2 also reflects the temporary disability allowance and "children's" manuals (at the birth of a child, for registration in the early period of pregnancy, for pregnancy and childbirth and child care under 1.5 years). The sum of the paid benefits in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown on strings 201, 211 subsection 2.1 (as part of non-taxable payments). However, if your region is involved in the pilot project of the FSS, then the benefits in Section 2 are not required. Cm. " ".

Let us give an example of filling out the mandatory for all sections 2.1. At the same time, please note: if from January to December 2016, insurance premiums were charged only at one rate, subsection 2.1 should be filled out once. If the contributions were charged on different tariffs - subsection form at each tariff.

Section 3: Reduced Tariffs

Section 3 of the calculation of the RSV-1 for the 4th quarter of 2016 fill in those who have the right to reduced insurance premium rates. Depending on the category of the policyholder, you need to fill out one of the sections:

• subsection 3.1 - IT organizations;
• subsection 3.2 - Organizations and IP on USN, dealing with preferential activities (paragraph 8 of part 1 of Article 58 of the Law of July 24, 2009 No. 212-ФЗ);
• subsection 3.3 - Non-commercial socially significant organizations on USN.

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Section 4: Damping and Adjustments

Section 4 seems to be part of the RSV-1 for the 4th quarter of 2016 only in some cases, namely:

• the insurance premiums on the acts of cameras or field checks are provided by the FIU subdivision, for which in the 4th quarter of 2016 entered into force the decision to attract (about refusing to attract) to justice, and also if the FIU revealed excessive accrued amounts of contributions.
• organization or IP independently discovered the understatement of insurance premiums in previous periods (both for the 4th quarter of 2016 years and in past periods);
• the organization independently adjusts the database to accrual the insurance premiums of previous periods on the basis of accounting data that is not recognized as an error.

Section 5: Students

As part of the calculation of the RSV-1 for the 4th quarter of 2016, section 5 fill in organizations and IPs that pay income to students who worked in student detachments. Payments and their benefits are not subject to pension insurance premiums (paragraph 1 of Part 3 of Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Section 6: Personalized Reporting

This section is part of the RSV-1 for the 4th quarter of 2016 to make each employee. At the same time, keep in mind that section 6 forms of RSV-1 PFR for 2016 is filled from January to December 2016 for each person:

• which was in labor relations;
• with which civil-legal (or author) agreement was concluded.

Section 6 form and on those individuals who accrued payments and remuneration (for example, a salary) from January to December 2016 inclusive, and on those who were in labor relations, but paid to them in this period were not accrued. That is, if a person was on vacation without preserving the content in the 4th quarter of 2016, then in section 6 of this employee also need to fix. At the same time, if the employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2016, do not include information about it in the sixth annual reporting section.

Subsection 6.1: Individual data

In subsection 6.1, specify the name, first name and patronymic of an individual and enter it reduss.

Subsection 6.2: Reporting period

In the field "Reporting Period (Code)" of the RSV-1 for 9 months of 2016, set the code "0", and in the "Calendar Year" field - 2016.

Subsection 6.3: type type

In subsection 6.3 Annual RSV-1, check the type of adjustment of information:

• or "source";
• or "corrective";
• or "canceling."

The desired field mark the symbol "x". The "Source" field is provided for information that appear for the first time. When you pass the source information of the field "Reporting period (Code)" and "Calendar Year" in subsection 6.3 of the report for the 4th quarter of 2016 are not filled.

The field "Corrective" in the RSV-1 for the 4th quarter, mark the "X" symbol if you specify the previously submitted information about a person. If you completely eliminate information about it, then select the "canceling" field. With any of these data types, in the fields "Reporting Period (Code)" and "Calendar Code", specify the code of the reporting period and the year for which the information is clarified or canceled. At the same time, sections 6, in which the "corrective" or "canceling" are marked with section 6 with the type "initial" for the reporting period, which has arrived a deadline for reporting. That is, together with RSV-1 for the 4th quarter of 2016.

Subsection 6.4: Payments in favor of the employee

In the subsection 6.4 of the annual RSV-1, select the amount of payments and other rewards accrued by the employee. For these purposes

• in line 400 - show all payments from the beginning of 2016 by a growing outcome;
• in lines 401 - 403 - show payouts for October, November and December 2016 (that is, for the 4th quarter).

According to Graphs 4, 5, 6 and 7 of this subsection, share the payments listed by the individual within the framework of labor relations or civil law agreements. Moreover, select a separate amount paid within the database for the accrual of "pension" contributions, and the amount that exceeds this magnitude. In 2016, the limit base, we recall, is 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

In column 3, as can be seen, denotes the code of the insured person category in accordance with the classifier of the parameters used in the filling of personalized information (Appendix No. 2 to the order). The most frequently used code is "HP", tied to employees who apply to the main tariff to accrual insurance premiums (22%).

Filling subsection 6.3 "Type of adjustment of information"

section 6 settlement

Adjusting individual information for previous periods in the FIU

When filling in subsection 6.3:

31.1. In the "Source" field, "Corrective", "canceling" is filled with one of the values \u200b\u200bsymbol "X":

the field "Source" - information, the first time represented by the payer of insurance premiums for the insured person.

If submitted section 6 of the type of adjustment of the information "initial" was returned to the payer of insurance premiums due to the errors contained in it, the "original" form seems to be "source";

31.2. The "Corrective" field is the information submitted to change the previously submitted information about the Insured Face for the reporting period.

If the payer of insurance premiums did not change the location and the registration number at the payer did not change, then when filling in the subsection 6.3 "Type of adjustment of information" section 6 of the calculation of the props "Registration number in the FIU in the corrected period" is not filled.

(paragraph was introduced by the Resolution of the Board of the Russian Federation of the Russian Federation of 04.06.2015 No. 194p)

In case of re-registration of the payer of insurance premiums when the corrective section 6 is submitted, the completion of the requisite "Registration number in the FIU in the corrected period" is required.

In section 6, with the type adjustment type "Corrective" specify information in full, both corrected (corrected) and information that do not require adjustments. Corrective form data is completely replaced by the individual personal account data taken on the basis of the "initial" form.

Sections 6 with the type adjustment type "Corrective" ("canceling") are submitted together with section 6 "source" form for the reporting period in which an error was detected;

31.3. The "canceling" field is the information submitted to complete the cancellation of previously submitted information about the insured person during the reporting period.

In the case of re-registering the insured when submitting canceled form, it is mandatory to fill the field "Registration number in the FIU in the corrected period".

In the "canceling" form, the fields are filled by "type adjustment type" inclusive and Code of the Insured Face category.

"Canceling" forms are submitted together with "source" forms for the reporting period in which an error was detected;

31.4. Fields "Reporting Period (Code)", "Calendar Year" is filled only for forms with the type "Corrective" or "canceling".

SBI ++: Features of filling out corrective information in PF

1. General requirements

1.1 Corrective form of SZV-6-1 (2), the type of information - the correspondent is created only on those insured persons on which the incorrect source form of SZV-6-1 (2) was previously represented, the type of information - the ISXD (otherwise there is simply nothing to adjust ). The corpuscular is completely replaced by all data on the personal account recorded earlier by the ISXD form, therefore the corner must contain all the completed correct information, and not just that that was incorrect and adjusted.

1.2 Corresponding for the previous reporting periods are mandatory submitted by the insured together with the ICC reporting for the current reporting period.

In the current reporting period, you can provide corrective information for several previous adjusted periods. When creating a corpuscle, the "reporting period" is specified, which presents the current reporting ISXD-forms, and the "corrected period" - for which incorrect information is corrected. In this case, the corrected period should be earlier than the reporting period. For example, the "reporting period": 2012-1, "Corrected period" - 2010 -2. In this case, together with the ICED forms, for the reporting period, the 1st quarter of 2012 presents corpuscles for the 2nd half of 2010.

1.3 ISPC and corps are accompanied by one general form of the ADV-6-2, i.e. A general description of all represented packs, in which you describe: the name of the package of the pack, the number of evil in each pack and the amount of packages in buccies.

The ADF-6-2 form is divided into two parts:

The upper part for the ICM information for the current reporting period, here all the amounts of accrued and paid contributions are reflected here in the current reporting period, the final line for all ICED packs is compared with the submitted RSV-1 form for the current reporting period;

Lower part - for the correspondence in the past reporting periods, in this part - information about packs with corporations: with the amounts of decisive and checked contributions for each pack, the final not zero amounts of detachments and dais pays for all corpses should be reduced with a refined Form of RSV-1 for previous reporting periods.

1.4 in the form of the ADV-6-2, in the case of the pre-form, in terms of "information on corrective (abolishing) information" in the graphs "Danced ...", "Doodle ..." The difference between the amounts of insurance premiums in the wrong IPC should be reflected. Forms and correct corporations, and not the amounts of packs with corps, for this, in the Program-Zabivka in the formation of corps, the previously presented in the FIU management should be downloaded by all ICD-forms of the reporting periods that are now adjusted.

2. Correction of information on the experience

2.1 If corrchar-forms are presented only because of the change in the experience, then insurance premiums should be indicated in corrformations exactly the same as in erroneous ICC reports, both accrued and paid, and the experience is already correct. In the ADV-6-2, in terms of details of the detached and checked amounts, values \u200b\u200bshould be indicated in the packages, because the amounts of contributions in the wrong ISXD forms and in the correct corporations are the same.

2.2 If the corpuscles are submitted on the act of documentary inspection, they must be commissioned within the deadlines specified in the act. If the term of delivery does not match the report for the current reporting period, the corps for registration must be submitted to the period specified in the act before the beginning of the reporting campaign without IPC form. When forming such corpses, the reporting period needs to choose the current reporting period, and the corrected period is to choose the one for which the corrections must be made. When the term of the reporting campaign comes over the current reporting period, it is necessary to form the current OPV-6-2, taking into account the previously represented stacks of corp.

RSV-1 adjustment in 2016

Rooms packs with corr-forms do not change, because They are already registered !!!

3. "Forgot" to pass individual information on the insured person last reporting periods

3.1 In this case, the ISXD for the current reporting period should be formed in a reporting campaign for the past period on one of this forgotten employee, indicating only the experience, without the amounts of insurance premiums. Assign this package new next number in order. This pack is represented without the ADV-6-2 inventory and will be brought to the report (form RSV-1) for the reporting period in which they forgot to submit information to this employee.

3.2 In the formation of the IPC kit forms, for the current reporting period, it is necessary to form and submit in a new separate pack of corp on this forgotten employee, indicating all the right data: and experience, and insurance premiums. This corpus will be replaced by an ICED form that was represented only with experience. At the same time, the ADV-6-2 OPEM for the current reporting period should be formed general, according to claim 1.3.

3.3 Together with the reporting set for the current reporting period or earlier, it is necessary to submit the refined forms of RSV-1 from the past "forgotten" period and to the current, in which the amount of payments and accrued insurance premiums are increased by the sums of this forgotten employee.

4. Passed individual information of the employee for an erroneous "alien" insurance number

4.1 In this case, in the reporting campaign for the current reporting period, to form an ISCD form for the reporting period to the correct insurance number of the employee, indicating only the experience, without insurance premiums.

Assign this package new next number in order. This pack is represented without the ADV-6-2 inventory and will be brought to the report (form of RSV-1) for the reporting period, which filed information to this employee with an erroneous "stranger" insurance number.

4.2 In the current reporting period, it is necessary:

To form on the "alien" insurance number with a cancellation form of the SZB-6-1 (2) (OMN-form), indicating the correct name of that person, whose insurance number was mistakenly used when passing the last report;

To form a corp on this employee, specifying all its correct data: and experience, and insurance premiums.

The form of the ADV-6-2 OPI should be formed in accordance with clause 1.3.

At the bottom of the Opisi, "information on corrective (abolishing) information", in the graphs "Danced ..." and "Doodle ..." the same values \u200b\u200bof the amounts of contributions

according to OMN-forms will be indicated with a minus sign (-),

and according to the corps with a sign plus "+",

therefore, the final sums of this part of the OPI will be equal to zero "0".

5. Adjustment of amounts of insurance premiums

5.1 Corresponds are formed in accordance with section 1.

5.2 The amounts of contributions in the lower part of the ADV-6-2, "information on corrective (canceling) information" must comply with changes in contributions in the form of RSV-1.

It should be borne in mind:

If the adjustment of information is made on the amount of contributions made on the payment of the employee implemented in the earlier reporting period, i.e. Forgot to endure (overlooked) accrued payout employees, it is necessary to submit the refined forms of RSV-1 for the error reporting period and further to the current reporting period;

If in the past reporting period, they forgot to accrue employee payments or incorrectly accrued and all launches of salaries, including "Storn", are held in the current reporting period,

that updated forms of RSV-1 over past periods is not necessary, because Accrual (reduction) of contributions to the decisillable (reduced) payments will be paid to the RSV-1 for the current reporting period.

6. Changing the tariff and code category
(For example, you need to change the report from the PFED category on HP)

6.1 Submit the refined forms of RSV-1 with the correct accrued and paid contributions by the tariff code 01.

6.2 Create an ICED form for all Zl with the code of category HP for all reporting periods, for which it is necessary to change the tariff, while specifying only the experience (accrued and paid insurance premiums must be equal to zero (0)). Submit these packs with new in the order of the number in the management of the FIU primarily without ADV-6-2. This information will be enjoyed to the relevant RSV-1 reports.

6.3 Together with the ISXD forms of the current reporting period, to submit:

6.4 Create a general form of the ADV-6-2 on the ISXD forms of the reporting current period and all formed according to claim 6.3 OVN and corp.

In this general Opiistics ADV-6-2 in part "Information about corrective (abolishing) information" in the graphs "Danced ..." and "Doodpled ..." Different similar values \u200b\u200bfor OMN-forms will be indicated with a minus "-" sign, and according to the corner -Forms with a sign plus "+", the final sums will be equal to the sums of the contribution difference in the new form of RSV-1 with the tariff 01 and in the old form of RSV-1 with the tariff 07.