Pension fund report. How does the IP report to the PFR

Perhaps the most significant event for Russian accountants became known in advance. These are [cancellation of RSV-1 from 2017 and cancellation of 4-FSS]. Let's get down to business, so that after new year holidays do not get confused in the old and new reporting.

root cause

The global revision of the types of reporting on insurance premiums at the turn of 2016-2017 is associated mainly with the transfer of the administration of insurance premiums (in the bulk) to the Federal Tax Service.

This forced the officials:

1. cancel some types of forms ( cancellation of 4-FSS, RSV-1);
2. instead, introduce others (a new calculation of insurance premiums to the tax).

It also left its mark on the fact that the norms on insurance premiums were transferred to the Tax Code. In addition, they were formulated and supplemented by analogy with other provisions of this Code.

And another lot important point: most likely, the tax authorities will more meticulously and strictly check the new reporting on insurance premiums than the employees of the PFR and the Social Insurance Fund previously did. This moment became another argument in favor of revising the types of reporting on insurance premiums.

What was and how it became

The main change was cancellation from 2017 RSV-one. And cancellation of 4-FSS. Since 2017 too. For better understanding, let's put it in the form of a table:

Calculation in the IFTS since 2017

A new type of the main report on insurance premiums was adopted by order of the tax service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same command contains:

• the procedure for entering data into the form;
• electronic format.

Thus, since 2017, the abolition of RSV-1 - already taken place fact.

Please note that cancellation of RSV-1 does not affect the submission of this report in the previous form for the whole of 2016. By the time it needs to be done:

• until February 15, 2017 inclusive - on paper;
• no later than February 22 - send a file with a report.

Calculation to the Social Insurance Fund since 2017

The updated shortened form of the report to the FSS was adopted along with the rules for filling out by order of the Social Insurance Fund dated September 26, 2016 No. 381.


As you can see, it is not entirely correct to say that there was a complete cancellation from 2017 4-FSS. This is not true. The report simply left contributions for injuries and for the payment of insurance coverage, which the Social Insurance Fund continues to supervise. And contributions for illness and maternity were transferred to a new calculation, addressed from 2017 to the tax. In addition, the former name was left to the calculation.

For some time now, the reporting system in the PF has changed. Quarterly submission of documents must be carried out in statutory order, otherwise the data will not be registered. Filling out the form takes place through a special program unified register, but not for everyone it is understandable and convenient, in this case there is an alternative.

If you run a report in this software add-on, then the probability of error is reduced to a minimum and the documents will be accepted the first time. If, over time, amendments are made to the legislation, then the employees of the pension structure will definitely will notify.

Is there a new chapter in the Tax Code?

And what about reports and contributions for the past tax period?

Refined calculations for periods up to January 1, 2017 will also be accepted by funds in the old forms. And the updated calculations for the period, starting from the 1st quarter of the next year, will have to be submitted to the tax office.

As for the payment of contributions, the overpayment as of January 1, 2017 will be returned by more funds, and the tax inspectorates will collect the arrears on this date. Arrears, including penalties and fines, as of January 1, which cannot be withheld, the tax authorities recognize as hopeless and write off (). Please note that dues for December will be due in January at tax office according to the new CBC. is registered with the Ministry of Justice. Codes for different funds will be different. Entrepreneurs are required to transfer fixed contributions for 2016 no later than January 9, 2017. The deadline is moved from December 31 due to holidays. If you transfer the last payment for 2016 before January 1, 2017, then the money must be sent to the old bank details for contributions to the funds. After January 1, nothing can be sent to these codes, the bank will not accept the payment. Even if the money is gone, the payment will fall into the unexplained, and they can only be returned.

And what about the reporting since January 2017? Will it get smaller?

This is a quarterly report on accrued and paid contributions to the PFR, FFOMS and FSS (Article 423 of the Tax Code of the Russian Federation). It must be submitted to the tax office at the place of registration. The composition of the indicators identifying the employee and the employer has been updated in the new calculation, as well as redundant and duplicate indicators have been reduced. The report on insurance premiums in 2017 will have to be submitted to the tax office once a quarter - no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). Separate deadlines for reports on paper and in in electronic format will not. Indeed, as now, average headcount 25 people or less it will be possible to submit the calculation on paper, and with more than 25 people - only through electronic document management(clause 10, article 431 of the Tax Code of the Russian Federation).

In the new year, the rate on insurance premiums will be maintained and will be 30%. Reduced and additional rates will also remain unchanged. For the FSS in 2017, there will be a limit of 755 thousand rubles. Within this amount, contributions are charged at a rate of 2.9%, and in excess they are not paid. For the PFR, the limit in 2017 will be 876 thousand rubles. Within this amount, contributions are charged to the employee at the rate of 22%, and in excess - at the rate of 10%. Limit bases will be reviewed annually.

The term for paying insurance premiums will remain the same. As now, they will have to be transferred no later than the 15th day of the month following the month for which they are accrued. It will be necessary to transfer contributions to the tax office in which the company is registered or at the location separate subdivisions, which accrue payments in favor of employees, or at the place of residence individual making payments.

Will reporting on insurance premiums to the Pension Fund disappear?

Companies will submit two calculations to the Pension Fund: Form SZV-M (monthly information about insured persons) and a new report on the length of service of each employee of the company, for which insurance premiums are accrued. The SZV-M form will remain. Its companies and individual entrepreneurs will have to pass in the same order as now. Only the deadlines for submitting information will be shifted - no later than the 15th day of the month following the reporting one, and not until the 10th, as it is now (clause 2.2, article 11 of the Federal Law of 04/01/1996 No. 27 FZ). A report to the FIU on the length of service of employees should become annual and must be submitted no later than March 1 of the year following the reporting year (subparagraph 10, paragraph 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ).

And reporting on insurance premiums to the FSS?

And what are the penalties for insurance premiums in 2017?

What about insurance premium checks in 2017?

Since 2017, tax authorities have been administering insurance premiums for OPS, CHI and VNiM. And, as in 2018, in 2019 it is necessary to submit reports to the FIU in this regard.

What reporting to submit to the FIU in 2019

Personalized accounting information must be submitted both to the IFTS and to the FIU. Our table will help you figure out where to submit which reports:

What other reporting needs to be submitted to the FIU

If you need to clarify the RSV-1 data for the old periods (until 01/01/2017), then the updated calculations must be submitted to the PFR department - tax authorities do not need to submit such clarifications.

When else should I apply to the Pension Fund?

If you have overpaid contributions to the OPS and / or to VNiM for the periods expired before 01/01/2017, then you can only return this overpayment. So, in order to return the overpayment, you must write an appropriate application and submit it to your branch of the Fund.

Read more about the procedure for refunding overpayments on contributions to the Pension Fund of the Russian Federation in

Starting next 2017, insurance premiums (they do not include injury premiums) begin to be controlled by the tax services of our state. This article will discuss where and how such reporting is submitted next year.

Reporting for the annual period of 2016 is submitted to the relevant funds

For 2016, annual insurance reports are RSV-1 and 4-FSS, which must be submitted to the relevant funds. RSV-1 in the PFR, and 4-FSS in the FSS. The procedure for submitting documentation for 206 to these funds remains unchanged.

So, if the average number of employees working in the company is up to 25 people, then the insured himself determines the form of the report. This can be either a paper version of the report or an electronic one. And for companies with more than 25 employees, only an electronic version of this reporting is possible.

The main thing about SZV-M (the report is handed over from 2017)

The SZV-M report form, in which information about the insured workers of the company is entered, was adopted in the current 2016. It must be handed over in a completed form to the local branch of the FIU (that is, to the branch in which the insured is registered).

If the company also has separate branches, then the place for submitting this document directly depends on the characteristics of each division. That is, does it, apart from the parent company, have:

independent balance;

your personal account;

managing payroll for workers.

If the above conditions match, then a report in the SZV-M form is submitted to the PFR branch at the location of this branch. Otherwise, to the department of the fund at the location of the parent company (all information about the workers will be contained in one general report).

Allowed this species Reporting documentation is issued in two versions - paper and electronic.

Companies that include in their report a small number of workers - up to 25 persons, have the opportunity to independently choose one of the options for submitting SZV-M. If information about more than 25 workers is entered in the company's reporting document, then only an electronic version is provided.

Reporting documents on insurance premiums (valid since 2017)

From next year 2017 introduced the new kind reporting on insurance premiums - on accrued and paid insurance premiums. It will operate instead of 4-FSS and RSV-1, which are still being commissioned in the current 2016.

As in the case of SZV-M, the version of the reporting document directly depends on the total number of workers in the company:

with an average number of up to 25 people, two options are provided - paper and electronic;

with more than 25 employees - only electronic form.

The officially established deadline for submitting a completed report form is the 30th day of the month that comes after the reporting period (in our case, this is a quarter).

Another innovation in 2017 is the reporting document on injury insurance premiums. It is transferred directly to the FSS, since this fund continues to deal with injuries (that is, it conducts inspections - on-site and cameral, resolves issues of overpayment and return Money).

also in next year every month, a reporting document should be submitted in the form of SZV-M for the FIU. Since 2017, information on the insurance experience of workers must also be transferred to this fund; for this, a special form has been created to fill out. This is necessary to control reporting information of a personalized type for all employees of the company. Such a report is submitted to the FIU once for the entire annual reporting period. So, for 2017, companies according to this report transmit information in 2018.

Information table: a list of all reports on insurance payments in 2017

The nuances of cameral and field inspections that relate to payments on insurance premiums

Starting next 2017, the tax service will conduct audits of reporting documentation related to insurance payments - on-site and cameral. They are

will review all reports on contributions for insurance deducted to the following funds - PFR, FFOMS, FSS.

The social security staff will assist in conducting such checks when the documents are being reviewed. social insurance for the FSS.

What should I do if I find errors in insurance payments made before 2017?

If errors are identified in insurance payments made before 2017, then it is necessary to make adjustments in the relevant reporting documents - 4-FSS and RSV-1.

The procedure for the return of overpaid funds for the payment of insurance premiums is controlled by the relevant funds - the FSS and the PFR. Collection of monetary penalties and fines, including arrears, is carried out tax service. After that, all information on the debtors will be transferred to the appropriate funds.

Clean form "Calculation of insurance premiums" for the Federal Tax Service (relevant in 2017)