Reporting on insurance premiums, form. How to fill out an adjustment on a personalized report - DAM reason for clarification Submitting an adjustment to the Pension Fund for past periods

This article provides a specific example of filling out the annual calculation of DAM-1 for 2016. When is the annual payment due? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2016? Where to submit reports: to the Pension Fund and the Federal Tax Service? You can find answers to these and other questions in this article, as well as download an example of a completed calculation.

Who should report for the 4th quarter of 2016

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

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

employees under employment contracts;
director is the sole founder;
individuals - performers under civil contracts (for example, contract agreements).

If no activity was carried out

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments or remuneration to individuals for the period from January to December 2016, then submitting RSV-1 for 2016 is not required, since in such a situation the individual entrepreneur is not recognized as an “insurer.” If an individual entrepreneur does not have employees, then he pays contributions only “for himself.” And you are not required to submit any reports to the funds.

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

From January 1, 2017, the RSV-1 form, approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p, was cancelled. Instead, there is a new form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. It must be used for reporting to the Federal Tax Service. Cm. " ".

However, submit the report for 2016 in the form RSV-1 of the Pension Fund of Russia, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. It is necessary to use the previous format, which is used for submitting “pension” reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2016. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

Deadline for submitting annual calculations to the Pension Fund

The deadline for submitting RSV-1 for the 4th quarter of 2016 depends on the reporting method used by the company or individual entrepreneur. In the table we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the Pension Fund. Cm. " ".

Filling out RSV-1 for the 4th quarter of 2016: examples

Form 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 submit: title page, section 1, subsections 2.1 of section 2 and section 6 (clause 3 of the Procedure, approved by Resolution of the Pension Fund of January 16, 2014 No. 2p, hereinafter referred to as the Procedure) . We will explain how to fill out each section of the annual calculation and provide samples of completion. You can also download a completed sample calculation for 2016.

Cover page: general information about the policyholder

On the title page, fill out all the cells, with the exception of the subsection “To be filled out by a Pension Fund employee.” Let's talk about some aspects of filling out annual indicators for 2016.

Number of insured persons

In the “Number of insured persons” field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of sections submitted in Section 6 of the calculation with the type of information “initial” (clause 5.10 of Section II of the Procedure, approved by the Resolution of the Pension Fund Board of January 16, 2014 No. 2p). Here is an example of filling out a title page.

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

Section 2: Amounts of payments and contributions

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

2.1 “Calculation of insurance premiums according to the tariff” - must be generated by everyone;
2.2 “Calculation of insurance premiums at an additional tariff” - group if there are workers employed in hazardous industries;
2.3 “Calculation of insurance premiums at an additional rate” - generalize if there are workers employed in heavy production.

Section 2 also reflects temporary disability benefits and “children’s” benefits (at the birth of a child, for registration in the early stages of pregnancy, for pregnancy and childbirth and for caring for a child up to 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits are not required to be reflected in Section 2. Cm. " ".

Here is an example of filling out Section 2.1, which is mandatory for everyone. Please note: if from January to December 2016 insurance premiums were calculated at only one rate, subsection 2.1 must be completed once. If contributions were calculated at different rates, create a subsection for each rate.

Section 3: Reduced Tariffs

Section 3 of the RSV-1 calculation for the 4th quarter of 2016 is filled out by those who are entitled 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 individual entrepreneurs on the simplified tax system engaged in preferential activities (clause 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ);
subsection 3.3 – non-profit socially significant organizations on the simplified tax system.

Read also New sales book form from October 1, 2017: form and sample filling

Section 4: additional charges and adjustments

Section 4 is presented as part of RSV-1 for the 4th quarter of 2016 only in some cases, namely:

The PFR division has assessed additional insurance premiums based on reports of desk or on-site inspections, for which in the 4th quarter of 2016 decisions to hold (or refuse to hold) accountable came into force, as well as if the Pension Fund has identified excessively accrued amounts of contributions.
an organization or individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2016 and for previous periods);
the organization independently adjusts the basis for calculating insurance premiums of previous periods based on accounting data that is not recognized as an error.

Section 5: Students

As part of the RSV-1 calculation for the 4th quarter of 2016, section 5 is filled out by organizations and individual entrepreneurs that pay income to students who worked in student groups. Payments and their benefit to pension insurance contributions are not taxed (clause 1, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Section 6: Personalized Reporting

Compile this section as part of RSV-1 for the 4th quarter of 2016 for each employee. Please keep in mind that section 6 of the RSV-1 Pension Fund form for 2016 is filled out for the period from January to December 2016 for each person:

who was in an employment relationship;
with whom a civil (or copyright) contract was concluded.

Form Section 6 both for those individuals who received payments and rewards (for example, wages) from January to December 2016 inclusive, and for those who were in an employment relationship, but payments were not accrued to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2016, then this employee must also be recorded in Section 6. Moreover, 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 him in the sixth section of the annual reporting.

Subsection 6.1: data of an individual

In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.

Subsection 6.2: reporting period

In the “Reporting period (code)” field of RSV-1 for 9 months of 2016, enter the code “0”, and in the “Calendar year” field - 2016.

Subsection 6.3: type of information

In subsection 6.3 of the annual RSV-1, indicate the type of information adjustment:

or "original";
or “corrective”;
or "cancelling".

Mark the required field with an “X”. The “Original” field is provided for information that is being submitted for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4 quarters of 2016 are not filled in.

Mark the “adjusting” field in RSV-1 for the 4th quarter with an “X” if you are clarifying previously submitted information about a person. If you completely eliminate information about him, then select the “cancelling” field. For any of these types of data, in the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period code and the year for which the information is being updated or canceled. In this case, sections 6, in which “corrective” or “cancelling” are marked, must be submitted together with section 6 with the “initial” type for the reporting period for which the reporting deadline has arrived. That is, together with RSV-1 for the 4th quarter of 2016.

Subsection 6.4: payments to the employee

In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other benefits accrued to the employee. For these purposes

in line 400 - show all payments since the beginning of 2016 on a cumulative basis;
in lines 401 - 403 - show payments for October, November and December 2016 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual within the framework of labor relations or under civil contracts. Moreover, highlight separately the amount paid within the base for calculating “pension” contributions, and the amount that exceeds this amount. In 2016, the maximum base, we recall, is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Column 3, as you can see, indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most frequently used code is “NR”, associated with employees who are subject to the basic tariff for calculating insurance premiums (22%).

The adjustment of RSV-1 for the periods 2014, 2015, 2016 has a number of features when submitting updated reports.

Despite the fact that since 2017, the administration of insurance contributions to the Pension Fund and Compulsory Medical Insurance has come under the jurisdiction of the Federal Tax Service, reporting to the Pension Fund, including updated ones, for periods before January 1, 2017, as before, is submitted to the territorial bodies of the Pension Fund. The procedure for completing such reports has not changed. The reporting is completed on the basis of Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p.

How is the clarification completed in the Pension Fund for RSV-1?

Based on the above document, the amounts of changed (additionally accrued or reduced) insurance premiums are reflected in line 120 “Amount of recalculation of insurance premiums for previous reporting (calculation) periods from the beginning of the billing period” and in section 4 “Amount of recalculation of insurance premiums from the beginning of the billing period” for current reporting period. Along with the RSV-1 form, corrective individual information is provided for the persons for whom adjustments are made.

How to submit the RSV-1 update for 2014, 2015, 2016?

Together with the updated RSV-1 form, individual information on insured persons, the accrual amounts for which have been changed, is submitted. We set the type of adjustment to “initial” (in subsection 6.3 “Type of information adjustment” in section 6), reflecting information about changed insurance premiums (in subsection 6.6 “Information on corrective information” in section 6). And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form we indicate the reporting period (after 01/01/2017) to which the date of submission of the updated reporting refers.

Together with the above documents, individual information on insured persons, the accrual amounts for which have been changed, is submitted. We set the type of adjustment to “corrective” (in subsection 6.3 “Type of adjustment to information in section 6”) for reporting periods (before 01/01/2017) in which the amounts of insurance premiums changed. And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form, the reporting period (until 01/01/2017) is indicated, to which the adjustment of the amounts of accrued insurance premiums applies.

An example of filling out the RSV-1 clarification

An on-site inspection was carried out at Romashka LLC, as a result of which the amount of additional charges to the Pension Fund amounted to 2,000 rubles. This amount was additionally accrued for payments to employee Rudenko P.R., including:
1300 rubles – additional charges for March 2014;
700 rubles – additional charges for June 2015.

The decision to hold Romashka LLC liable came into force in February 2017.

How to make an adjustment to the RSV-1 and submit the amendment to the Pension Fund?

Based on the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p, Romashka LLC is obliged to submit an updated calculation in the RSV-1 form in the 1st quarter of 2017.

Fill out the title page like this:
in the “Reporting period (code)” field - indicator “0”;
in the “Calendar year” field - the indicator “2016”;
in the “Clarification number” field - the serial number of the clarification (001 (if changes are made for the first time), 002 – repeated changes, etc.);
in the “Reason for clarification” field - indicator “2”.

The amount of additional charges to the Pension Fund (2000 rubles) is reflected in line 120 of section 1 and in the corresponding lines of section 4 of the RSV-1 form.

Subsection 6.2 of Section 6 should indicate:
in the “Calendar year” field - the indicator “2017”;
in the “Reporting period (code)” field - indicator “3” (1st quarter).

In subsection 6.3, the “original” field must be filled in with the symbol “X”; the “Reporting period (code)” and “Calendar year” fields are not filled in.

Subsection 6.6 must indicate the period for which the information and recalculation amount are adjusted. According to our example:
in the first line – indicators “3” “2014” “1300.00”
in the second line – indicators “6” “2015” “700.00”
in the “Total” field - the indicator “2000.00”

In addition to the specified information on the employee Rudenko P.R. Romashka LLC is obliged to provide corrective sections 6 (with the information adjustment type “corrective”) for the reporting periods specified in subsection 6.6, taking into account the changed amounts of insurance premiums, i.e. adjusting sections 6 for the reporting periods 1st quarter of 2014 and half of 2015.

If the company found the error on its own, the documents must be submitted in the same order as in the example.

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Filling out subsection 6.3 "Type of information correction"

section 6 Calculations

Adjustment of individual information for previous periods in the Pension Fund of Russia

When filling out subsection 6.3:

31.1. in the “initial”, “correcting”, “cancelling” fields one of the values is filled with the symbol “X”:

field "initial" - information provided for the first time by the payer of insurance premiums for the insured person.

If the submitted section 6 of the “original” information adjustment type was returned to the insurance premium payer due to errors contained in it, the “original” form is submitted in its place;

31.2. field "corrective" - information submitted for the purpose of changing previously submitted information about the insured person for the specified reporting period.

If the payer of insurance premiums has not changed his location and the payer’s registration number has not changed, then when filling out subsection 6.3 “Type of information adjustment” of Section 6 of the Calculation, the detail “Registration number in the Pension Fund of the Russian Federation during the adjusted period” is not filled in.

(paragraph introduced by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/04/2015 N 194p)

In case of re-registration of the payer of insurance premiums, when submitting the corrective section 6, it is mandatory to fill in the details “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In section 6, with the type of information correction “corrective”, information is indicated in full, both corrected (corrected) and information that does not require correction. The data on the corrective form completely replaces the data on the individual personal account recorded on the basis of the “original” form.

Sections 6 with the type of information adjustment “corrective” (“cancelling”) are submitted together with Section 6 “original” form for the reporting period in which the error was discovered;

31.3. field “cancelling” - information submitted for the purpose of completely canceling previously submitted information about the insured person for the specified reporting period.

In case of re-registration of the policyholder, when submitting the cancellation form, it is mandatory to fill in the field “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In the “cancellation” form, fill in the fields for “Type of information correction”, inclusive, and the category code of the insured person.

"Cancellation" forms are submitted along with the "original" forms for the reporting period in which the error was discovered;

31.4. The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the “corrective” or “cancelling” type.

SBiS++: Features of filling out corrective information in the Pension Fund

1. General requirements

1.1 Corrective form SZV-6-1(2), type of information - KORR, is created only for those insured persons for whom the incorrect initial form SZV-6-1(2), type of information - ISHD (otherwise there is simply nothing to correct) ). The KORR form completely replaces all the data on the personal account previously entered in the ISHD form, therefore the KORR form must contain ALL the correct information filled out, and not just the information that was incorrect and is being corrected.

1.2 CORR forms for previous reporting periods must be submitted by the policyholder together with ISHD reporting forms for the current reporting period.

In the current reporting period, you can submit corrective information for several previous adjusted periods. When creating a CORR form, you indicate the “Reporting period” in which the current reporting ISHD forms are presented, and the “Adjusted period” - for which incorrect information is corrected. In this case, the adjusted period must be earlier than the reporting period. For example, “Reporting period”: 2012-1, “Adjusted period” - 2010 -2. In this case, together with the ISHD forms for the reporting period of the 1st quarter of 2012, CORR forms for the 2nd half of 2010 are presented.

1.3 ISHD and KORR forms are accompanied by one common form ADV-6-2, i.e. a general inventory of all submitted packs, which describes: the file name of the pack, the number of APs in each pack and the amount of contributions for the packs.

Form ADV-6-2 is divided into two parts:

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

The lower part is for CORR information for past reporting periods, in this part there is information about packs with CORR forms: with the amounts of additional accrued and additional paid contributions for each pack, the total non-zero amounts of additional accruals and additional payments for all CORR packs must be combined with the specified form RSV-1 for previous reporting periods.

1.4 In the ADV-6-2 form, if there are CORR forms, in the part “Information on corrective (cancelling) information” in the columns “Additionally accrued...”, “Additionally paid...” the difference between the amounts of insurance premiums in the incorrect ISHD- forms and correct CORR forms, and not the amounts per pack with CORR forms; for this, in the typing program when generating CORR forms, all ISHD forms of those reporting periods that are now being adjusted must be loaded previously submitted to the Pension Fund Office.

2. Correction of information based on length of service

2.1 If KORR forms are submitted only because of a change in length of service, then the KORR forms must indicate insurance premiums exactly the same as in the erroneous ISHD information, both accrued and paid, and the length of service is already correct. In the ADV-6-2 inventory, in terms of information about additional accrued and additionally paid amounts by batch, the values 0 should be indicated, since the amount of contributions in the incorrect ISHD forms and in the correct CORR forms are the same.

2.2 If CORR forms are submitted according to the Documentary Verification Report, then they must be submitted within the deadlines specified in the Report. If the deadline for submission does not coincide with the submission of the report for the current reporting period, then the CORR forms for registration must be submitted within the period specified in the Act before the start of the reporting campaign without ISHD forms. When generating such CORR forms, you need to select the current reporting period as the reporting period, and select the one for which corrections need to be made as the corrected period. When the deadline for the reporting campaign for the current reporting period arrives, it is necessary to create the current ADV-6-2 inventory taking into account the previously submitted packs of KORR forms.

Adjustment of RSV-1 in 2016

Do not change the numbers of packs with CORR forms, because they are already registered!!!

3. “Forgot” to submit individual information for the insured person in previous reporting periods

3.1 In this case, during the reporting campaign for the current reporting period, it is necessary to generate an ISHD - a form for that past period for this one forgotten employee, indicating only the length of service, without the amount of insurance contributions. Assign a new next number in order to this pack. This pack is presented without the ADV-6-2 inventory and will be added to the report (form RSV-1) for the reporting period in which they forgot to submit information for this employee.

3.2 When creating a set of ISHD forms for the current reporting period, it is necessary to create and submit in a new separate package a CORR form for this forgotten employee, indicating all the correct data: both length of service and insurance premiums. This CORR form will replace the ISHD form, which was submitted only with experience. In this case, the ADV-6-2 inventory for the current reporting period must be generated in accordance with clause 1.3.

3.3 Together with a set of reports for the current reporting period or earlier, it is necessary to submit updated RSV-1 forms from the past “forgotten” period to the current one, in which the amounts of payments and accrued insurance premiums will be increased by the amounts of this forgotten employee.

4. Submitted the employee’s individual information to an erroneous “alien” insurance number

4.1 In this case, during the reporting campaign for the current reporting period, generate an ISHD form for that reporting period for the correct insurance number of the employee, indicating only the length of service, without insurance contributions.

Assign a new next number in order to this pack. This pack is presented without the ADV-6-2 inventory and will be added to the report (form RSV-1) for the reporting period in which information was submitted for this employee with an erroneous “alien” insurance number.

4.2 In the current reporting period it is necessary:

Generate a cancellation form SZV-6-1(2) (OTMN-form) for “someone else’s” insurance number, indicating the correct full name of the person whose insurance number was mistakenly used when submitting the last report;

Generate a CORR form for this employee, indicating all his correct data: length of service and insurance contributions.

The inventory form ADV-6-2 must be generated in accordance with clause 1.3.

At the bottom of the inventory, “Information on corrective (cancelling) information”, in the columns “Additionally accrued...” and “Additionally paid...” the same values of contribution amounts

on OTMN forms will be indicated with a minus sign (-),

and according to CORR forms with a plus sign “+”,

therefore, the totals of this part of the inventory will be equal to zero “0”.

5. Adjustment of insurance premium amounts

5.1 KORR forms are generated in accordance with section 1.

5.2 The amounts of contributions in the lower part of the ADV-6-2 inventory, “Information on corrective (cancelling) information,” must correspond to the changes in contributions in the RSV-1 form.

In this case, you need to keep in mind:

If the information is adjusted based on the amounts of contributions additionally accrued for payments to the employee made in the previous reporting period, i.e. forgot to tax (excessively taxed) payments accrued to the employee, then it is necessary to submit updated RSV-1 forms for the erroneous reporting period and further until the current reporting period;

If in the last reporting period you forgot to accrue payments to an employee or accrued them incorrectly and all additional salary accruals, including “reversals”, are carried out in the current reporting period,

then the updated RSV-1 forms for previous periods do not need to be submitted, because accrual (reduction) of contributions for additionally accrued (reduced) payments now will be included in RSV-1 for the current reporting period.

6. Change of tariff and AP category code
(For example, you need to change the report from the PNED category to HP)

6.1 Submit updated DAM-1 forms with correct accrued and paid contributions according to tariff code 01.

6.2 Create ISHD forms for all APs with the HP category code for all reporting periods for which it is necessary to change the tariff, indicating only the length of service (accrued and paid insurance premiums must be equal to zero (0)). Submit these bundles with new sequential numbers to the Pension Fund Office, first of all, without the ADV-6-2 inventory. This information will be added to the corresponding RSV-1 reports.

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

6.4 Create a general form ADV-6-2 for the ISHD forms of the current reporting period and all OTMN and KORR forms generated according to clause 6.3.

In this general inventory ADV-6-2 in the part “Information on corrective (cancelling) information” in the columns “Additionally accrued ...” and “Additionally paid ...”, various similar values for OTMN forms will be indicated with a minus sign “-”, and for CORR -forms with a plus sign “+”, the total amounts will be equal to the amounts of the difference in contributions in the new DAM-1 form with tariff 01 and in the old DAM-1 form with tariff 07.

(1C Accounting 2.0.65.48)

Attention! When filling out the RSV-1 form for the 4th quarter of 2016, indicate the OKVED code, edition 2

Let's consider an extreme situation.

When preparing the report for the first quarter of 2016, it became clear that adjustments were required for all quarters of 2015.

Let's get started.

At first everything is as usual. Let's create a new report. Automatically fill original Section 6 data for the first quarter.

We include everyone whose data must be corrected in the list of insured persons. We fill out the data monthly for each employee, do not forget to fill out the field “Incl. additionally accrued”, where we must indicate the difference between the previously accrued and the new value. If the amount has decreased, the field will have a minus sign.

Then for the 3rd and 4th quarter.

Some of the work is done. We took a break. And they continued.

Click “Show all sections”. And let's start filling out this form.

First, let's go to section 4.

Here, a separate line must be filled in for each month being adjusted. Moreover, the amounts in columns 6, 7 and 14 may have a minus sign if the taxable amounts have decreased. Be precise, the totals will be transferred to section 1 lines 120 and 121.

We check the report data. It can be sent.

The second quarter is going smoothly.

There is no need to create any additional sections 6. Just remember in section 4 to repeat all the data that you filled out when preparing the report for the first quarter. We will still need to look at section 2.1.

The third quarter is coming. And here it turns out that many accruals made in the first and second quarter need to cancel.

Firstly, in order for the program to correctly calculate taxes and contributions, “Payroll” documents with negative amounts were created in July 2016. These documents completely repeated the documents required for cancellation, only the date of the document was “07/29/2016” and the amounts were with a “minus” sign.

The document “Tax accruals from payroll” for the month of July produced many transactions with negative amounts. Don't worry, it's correct. Next, we close July, August, September and begin filling out RSV-1 for the third quarter.

Now we know how to do it. It will be easier.

Create the initial partition 6.

The program will fill in the data for July and the results for the quarter incorrectly, we fill it in manually.

And we enter corrective information for employees. In the field “Incl. additionally accrued” amounts will be minus.

We create section 6 for the second quarter adjustment.

Everything is done here, click “Show all sections”.

Let's move on to section 4.

Rows should be created here for each adjusted month of 2015 (we rewrite from the previous quarter). And one line for each adjusted month of 2016. There is nowhere to rewrite this data.

Let's go to section 2.1.

The report for the first half of 2016 will help us fill it out; we’ll put it next to it. Further in the text we will often have to refer to it, so we will call it OzP (Half-Year Report).

Line 200, column 3 should contain the same amount as in the OzP, increased by the amounts in columns 4, 5 and 6.

Line 203. The maximum amounts were exceeded in the second quarter, but in the third, after the reduction, there was no excess. Therefore, column 3 should contain the amount as in the OZP. Columns 4 – 6 are empty.

Line 204. Column 3 = p. 200 – p.203. Columns 4 – 6 are the same amounts as in line 200.

Line 205. This is the amount of tax calculated from the amount in line 204. Column to column.

Line 206. This is the tax amount calculated from the amount in line 203.

Line 207 should not be a problem, we always had the same number.

In line 208, even if there was no excess in the 3rd quarter, but since we are indicating corrective data for the second quarter (where there was an excess), we put the number 3.

Lines 210 – 215 are filled in according to the same rules.

Let's go to section 1.

In p.100 the same amount as in the OZP. The remainder has not changed.

Line 110 is equal to the sum of lines 205 and 206 of section 2.1. Lines 111 -113 from there.

Lines 120 and 121 should contain the totals from section 4.

In line 130 we add the amounts from lines 100, 110 and 120.

In the following lines we enter payments and calculate balances.

Let's check. Unloading. We send it. The report is ready.

RSV-1 adjustment may be required if:

the organization discovered errors in the previously submitted Calculation;
In the current reporting period, it became clear that it was necessary to adjust the base for insurance premiums for some past period. For example, an employee was granted vacation in advance, but now he quits without earning the right to vacation, and he returns part of the overpaid vacation pay.

The procedure for filling out the RSV-1 adjustment depends on the situation. And let’s say right away that the rules for adjusting RSV-1 in 2015 were the same as in 2016.

If the corrective calculation is submitted before the end of the next quarter

That is, for example, before April 1, 2016, you want to submit the RSV-1 adjustment for 2015. In this case, you need to make an updated calculation for 2015 with the corrected section 6. In the “original” field of subsection 6.3, put the sign “X” (). And in the “Clarification number” field of the Calculation, put “001”.

Fill out all other lines of the Calculation as usual, reflecting the correct data. After this, you can submit the updated RSV-1 Calculation to the Pension Fund.

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

For example, you discovered errors in the Calculation for 2015 already at the end of May 2016. Corrections are made in this order (clause 27 of the Procedure, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p). The first thing you need to do is fill out the correct section 6 of the RSV-1 form that was used in the period for which you are filling it out. For this:

in subsection 6.3, in the “Reporting period (code)” and “Calendar year” fields, enter the code of the period and the year in which you are making corrections;
In the “corrective” field of subsection 6.3, put an “X” if you are changing any information. This will mean that the type of adjustment in RSV-1 is corrective. Fill in the remaining lines of subsections 6.1-6.5 in the usual manner with correct information;
complete subsection 6.6.

When submitting the current RSV-1, include the adjustment to section 6 as part of it. In our example, adjusting section 6 for 2015 must be included in the DAM-1 Calculation for the first half of 2016.

In subsection 2.5.2 of the reporting for the current period, fill in information about the corrections. Reflect the amounts of recalculation of insurance premiums for the previous period on line 120 of section 1 and in section 4 of the RSV-1 for the current period.

Type of adjustment in RSV-1

The situations where the “initial” or “corrective” adjustment type is applied in subsection 6.3 of the RSV-1 calculation are discussed above. But there is also a “cancelling” type of adjustment. It is used in a situation where you need to completely cancel previously submitted information about a person. Subsections 6.1, 6.2 and column 3 of subsection 6.4 in this case are filled out as usual, and all other lines of section 6 do not need to be filled out.

Clarification reason code in RSV-1: explanation

There are three reason codes for clarifying the calculation (clause 5.1 of the Procedure, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p).

How to submit an RSV adjustment

Corrective information is either submitted on its own or is part of the current RSV-1 Calculation. Accordingly, you hand over them in the same way as the original RSV-1 (clause 2 of Article 8 of Law No. 27-FZ dated April 1, 1996):

if information is submitted for 25 or more insured persons - exclusively in electronic form through a special operator;
if information is submitted for less than 25 people - on paper or electronically at the choice of the organization itself.