The term of the building of a new form for insurance contributions. The term for the delivery of insurance payments. Completion of insurance payments. Zagalni vymogi schodo introdannya danih

⁰

Insurers call until the IFTS for insurance payments no later than the 30th day of the month following the stellar quarter. A report on the terms of the loan repayment for insurance premiums (RSV) in 2019 roci - in this stat.

In 2019, the number of single payments for insurance contributions to the IFTS is to represent all organizations and individual enterprises without blame, as if they pay contributions for their practitioners. About the terms of the RSV assignment in 2019, read more about those, how to get a fine for writing.

Documents available for you to download:

Terms of delivery of the insurance premium for 2019

According to the Tax Code, the term for the delivery of a settlement for insurance payments is on the 30th day of the month following the summer period - the quarter (clause 7, article 431 of the Tax Code of the Russian Federation). The term is carried over to the next working day, as it happened on the weekend, but it was sacred.

Insertion of single lines for entries on paper in electronic form. There is a big rule here: if the average appearance of the number of practitioners is 25 or less, you can increase the number of roses in a paper look. For the number of over 25 osib - only in electronic form for TKS.

Why is it necessary to vouch for the number of osibs, how do you pay income that is not subject to contributions? So, the law has not passed the call to them.

The first zvіtnіst shkodo neskіv in 2019 roci falls on the sіchen. The term for the delivery of the insurance premium for the 4th quarter (2018) is 30 September (div. calendar and table).

Terms of delivery of the insurance premium for 2019

*for rescheduling from holidays and holy days

Even though the company did not pay the workers during the summer period, it still creates insurance payments. Rozrahunok will be zero. Vinyatkіv schodo tsgogo vipadku The tax code is not transferred. The terms for filing zero numbers are the same as those for rozrakhunkiv in numbers.

Penalties for non-delivery of the rozrahunka for insurance contributions (RSV) in 2019

Yakshto zdat razrahunok schodo vneskіv іz zapіznennyam, podtkіvtsі fined. It is better not to delay the repayment of the loan, the fine can become 30% of the recognition before paying the insurance premium from the FNP. Tse is the maximum limit of the fine, as it is allowed to draw up insurance premiums for the first hour of the stitching.

For the rule of thumb, we set a fine of 5% of the sum of the total cost from the extras. The minimum amount of a fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). Such a fine is punished for the skin of the new and the wrong month of stitching.

As soon as 10 days after the officially established term, the building of the rahunok will not be given, the tribute will block the rozrahunkovy rahunok. From April 2018, having gained the ceremoniality of the law dated July 29, 2018 No. 232-FZ, which gave such gifts to the law.

As if the inspectors paid a fine for not paying the term for the building of the insurance premium, repaid the sum by different KBK.

Before paying the fine, add the amount between three budgets and pay pennies on the cost of the code budget classification. About tse povіdomila FNP in the list of 05.05.17 No. PA-4-11 / [email protected]

In addition, for failure to comply with the order of filing a fine for planting houses in a warehouse of 300 to 500 rubles. Here podkіvtsі can flock to the front, but only as soon as there were no similar damages, or because of the obviousness of other softening surroundings.

Behind the bags of the third quarter lie the molding and folding of one of the most complicated letters about compensation and paid contributions for three types of obligatory insurance: pension, medical and social.

In the article, we tell about those who, in the same terms, should be given to the IFTS RSV form, guess the order її zapovnennya, analyze typical pardons vikonavtsiv.

Who and where submits the RSV form

From 01/01/2017, the deadline for changes to the Tax Code of the Russian Federation, made at the link with the transfer of the FNP, is renewed for the administration of contributions to social, medical, and pension insurance. Vіdpovіdno to article 419 of the Tax Code of the Russian Federation payers є juridical and physical individuals, yakі mayut status of the insurer on the basis of laws 326-FZ, 255-FZ, 167-FZ. The stench is subdivided into two groups: those who choose not to pay to physical persons. To give zvіtnіst from the FNP roboticists, who pay winegrowers to hire workers on the basis of labor chi civil law contracts:

organizations;
vodokremlenі pіdrozdіli, nadіleni ponovovazhennya z rozrahunkіv іz personnel;
physical individuals;
heads of rural (farm) states.

Form number (KND 1151111) approved by order MMV-7-11 / [email protected] dated October 10, 2016. It is called “Rozrahunok for insurance contributions” or RSV. Sometimes the accountants put the abbreviation ERSV, adding the designation "single". Tsej zvіt united kіlka forms, yakі folded payers vneskіv to funds until 2017. The RSV is sent to the IFTS for a place of residence of a legal person or a residence of a physical person. It has been said that for the RSV for the 3rd quarter of 2018 a new form will be approved, I have long declared the FNP. Ale, better for everything, on the renewal of the form, the name should be checked in 2019.

Terms of RSV tasks for the 3rd quarter

Zvіtnіst is formed schokvartalu. The data in the form are assigned with an accruing subbag from the cob of the calendar fate, to that starry periods є:

1 quarter;
pivrichchya;
9 months;

It is hoped that the IFRS will be opened no later than the 30th day (inclusive) of the month following the summer period. For RSV for the 3rd quarter of 2018 – 30 Zhovtnya. In the afternoon, you should take into account:

date of transfer of the form to the inspection with the withdrawal of the acceptance certificate;
the date of enforcement by mail, appointed at the receipt;
the date of transmission by telecommunications channels to the call, fixed by the TCS operator.

For violation of the term of the RSV assignment for the 3rd quarter of 2018, the insurer is charged with a penalty up to Article 119 of the Tax Code of the Russian Federation. On the 30th serpnya nabuvaє chivalry amendment to art. 76 of the Tax Code of the Russian Federation, approved by law 232-FZ dated July 29, 2018. Vaughn allows blocking bank accounts of insurers for the RSV tax for ten days after the stellar date. This sanction may be waived to damages in terms of the RSV-1 building for the 3rd quarter of 2018. Unexpectedly, there is a call to avenge pardons, listed under Article 431 of the Tax Code of the Russian Federation. About the advice of the receptionist of the Federal Tax Service on the strength of the insurer. Remove the form following correct the building:

at the five-day period from the moment of administration of the electronic notification inspection;
have a ten-day period from the date of postal notification.

As if included in the established term, the date of acceptance will be the day of the postal tribute.

Ways to achieve RSV in 2018

RSV for the 3rd quarter of 2018 can be given in two ways:

Looks like paper. Tse is allowed for insurers, in those who have an average number of practitioners in the past rozrakhankovy (stellar) period, did not exceed 25 cases. It takes 10 days to re-verify the IFTS call, after which a notice may be sent about the appointment at the reception.
AT electronically. It is to blame for the work of insurers with an average number of practitioners over 25 osib. Electronic calls are automatically re-verified, reminding you about the strength of the coming day after the birth of the form.

Organizations that IP with a small number are allowed to send an electronic call, signed by a qualification signature. For the direction of the RSV for 9 months 2018, the fate of the paper robots, which may be over 25 hired workers, will have to pay a fine.

The procedure for filling the RSV for the 3rd quarter of 2018

The RSV form for the 3rd quarter of 2018 is composed of the title page, the side, which should be checked about the physical education, which is not registered as an IP, and three divisions:

Zvedeni danі schodo іsnuyuchih on zvіtnu date zobov'yazan platnikіv neskіv. Retrieve supplement 1 with updates 1.2, 1.3.1, 1.3.2, 1.4 and 9 supplements without updates.
Zvedenі danі about goiter's heads of farming states with one addendum.
Personifikation of the vіdomosti shdo insured osіb. Reply to 3.2.1 and 3.2.2.

On the title page, add a statement about the insurer:

The name of the organization, the federal government, the PIB IP and the physical person.
Checkpoint (for organizations and water-reinforced aircrews).
Contact phone.
Calendar rіk, zvіtny period
Cody IFTS that month of nadannya zvitu.
KVED.
Data about the Kerivnik.

On the title side, the number of the stamp is indicated. For the output form, "000" is put down. The numbering is important, the skin of the foot is corrected, changing the front version.

Rosrakhunkovy (sunny) period:

21 - for 1 quarter;
31 - for pivrichchya;
33 - for 9 months;
34 - for river.

In distribution 1, sums of insurance contributions are assigned for pensions, medical and social insurance for the entire stellar period and for the remaining three months. For RSV-1 for the 3rd quarter of 2018, it will be necessary for the bag row to show payments for 9 months, and monthly - for lime, sickle and spring. For the OPS, distribution 1 saw a total payment for supplementary tariffs, as well as for supplementary social security for other categories of practitioners. For the skin type of extraneous, which are used for splat, it is recommended to use the appropriate CBC. If you have problems due to blocking PDA codes, contact the Derzhfinansu System service, there you can assign a PDA for payment or determine the type of payment for a specific PDA.

At the addendum 1, there is a need for rozrahunki for the OPS and HMS. The tariff code means the system of subsidy, which is zastosovuetsya payer:

01 - hot;
02 - forgiven;
03 - UTII.

There are no practitioners shkidlivy minds Pratsі, zapovnyuyutsya less pіdrozdіli 1.1 and 1.2. In addition, they charge a deposit in case of stasis of supplementary tariffs.

Supplements 2 and 3 are recognized for the payment of additional expenses on obligatory social insurance, as well as vouchers, which the robot provider has paid for additional assistance due to the lack of timely employment and the connection with motherhood. Here it is necessary to indicate the obov'yazkovo to the sign of the payment:

direct - for the regions, the project is being implemented from the payment of additional assistance from the FSS;
zalіkova system - for reshti regions.

At the addendum 2, the next step is respect for a row of 90. It is roared as a difference between crushed vitrata and a sum of earned extras, so it’s more negative, so it’s more positive. In the form, it is indicated that there is no more positive value, and the sign of row 90 is added:

As soon as you paid the money for contributions, then the amount of money transferred to the winding up is assigned for the row - sign 1.
If you spend less for deposits, then for a row you have assigned deposits to the surcharge - sign 2.

The rest of the addendums from 4 to 10 are zapovnyayutsya only for the obviousness of the minds: as the insurer may have the right to reduce the tariff, the state has only foreign students.

Razdіlіv 3 in RSV can be but stіlki, skіlki practitioners were paid from the cob of the rozrachunk period. At the column number, the serial number of the sheets should be entered. Razdіl zapovnyuєtsya on the skin physiology of the appointments:

give the people;
SNILZ;
requisites that confirm the person of the document;
bulkiness.

At the expense of 3.2.1, all premiums are paid, escalated for the cost of a physical person, the base is secured, what is levied, and the amount of premiums paid for the OPS. Pіdrozdіl 3.2.2 zapovnyuєєtsya razі, yakscho on the salary of a practitioner with shkіdlіvimi umovym pratsi narakhovuyutsya contributions for the additional tariff.

Zrazok zapovnennya RSV for the 3rd quarter of 2018

10 applications for insurance payments from Sistema Derzhfinansi

It is necessary to give zero ЄRSV

The Tax Code of the Russian Federation does not have a provision about those that insurers, if they did not pay off to physical persons for a long period of time at the linkage from the bands of duty, or other conditions, they pay off the bondage to the roses. Such robots should be given a zero RSV form for the 3rd quarter of 2018.

Not all of them have added those supplements to the sound and the bindings for filling. At the skin payer, which is not the head of the peasant state, obov'yazkovo zapovnenie buti:

titular arcush;
divided 1 and 3;
pіdrozdіli 1.1; 1.2;
additions 2 and 3.

Qi lists should be filled in with an eye on the provisions of the order MMV-7-11 / [email protected] the one who has zeros in the middle for the number of dates for the number of indications and soums, the same as for all the others - dashes. At the 3rd place, fill in only a side with the director's personal tribute, don't need to add, don't need to pay bills. Without which sound, do not praise.

Typical pardons in ERSV and how to correct them

Particular respect for the filing of RSV-1 for the 3rd quarter of 2018 should be added to section 3. For the most part, accountants are allowed to bring up to the date of the IFTS at the reception:

Invisibility of personal data of practitioners in the form in the FNP databases. If the IPN is incorrectly stated, it can be reversed on the website of the Federal Tax Service or switched off. Tsei pokaznik є obov'yazkovim. If it is indicated in the protocol of the re-verification that SNILZ was entered incorrectly, then respectfully read the data with a copy of the certificate, so that you can have a staff member, or ask the spivrobitnik to bring the document. In situations where the pardon was in the FNP database, it is necessary to send a SNILZ scan.
Podbags for showcases of distribution 3 do not match with same-time showcases for showcases of organization at distribution 1. Some distributions are even small, however, it is necessary to check the rosrahunki for spivrobitnik, otherwise the call will not be accepted.
The tariff code for the first distribution does not match with the payment code for the third one.
The numeration of months and hours of data storage by spivrobitniks has been broken.

In case of withdrawal from the FNP, it is required to formulate a withdrawal from the corrected pardons. As soon as the insurer has revealed some shortfalls in the already accepted form, a correction is carried out. From division 3 to it, only practitioners are included, for whom it was necessary to change, from the assigned numbers of the correction. If omissions are added to the practice, the last division 3 is applied to the RSV in a new way, which is corrected.

What is the soundness of what is being done in 2018?

Before the "starry" insurance premiums, you can see those who pay for IP and legal persons, yaki:

Hire a practitioner for a physical work contract.

At the borders of such legal rights, which are under the jurisdiction of the Labor Code of the Russian Federation, the robot seller pays contributions for insurance programs:

Pension.

The actual taxpayer of such payments is the PFR, the administrator (to whom the payments are redeemed by the established procedure) since 2017 - FNP.

Social.

Actual otrimuvach - FSS. Vіn the same administrator vneskіv on traumatism, reshta styaguє, yak i vypadku іz pension contributions, FNP.

Medical.

Actual otrimuvach - PFR, administrator - FNP.

Zamovlyayut robots chi services of physicists for civil law contracts.

Within the framework of such laws, which are transferred to the jurisdiction of the DC of the Russian Federation, the robot seller of the bonds pays less for pension programs medical insurance. However, the payment of social contributions for injuries can be regulated by a civil law agreement (clause 1, article 20.1 of the law "On obligatory social insurance" of July 24, 1998 No. 125-FZ).

The payer for the appointment of outsiders creates the following zvіtnіst:

a single rozrahunok (for contributions for pensions, social, crime contributions for injuries, medical programs) from the FNP;
rozrahunok 4-FSS (for social contributions for injuries) from the FSS;
form SZV-STAZH, SZV-M, ODV-1 (for pension programs) at the PFR.

Vivchimo now, in the yakі termіnі nebhіdno nadsilati zvіtnіst zvіtnіst zvіtnіst zvіtnіst state organіv.

Insurance coverage: the terms of the 2018 rate

Robot supplier (deputy rob and serve for a civil-legal contract at the hands of the law) in 2018 works:

A single rozrahunok (at the same time and farther, the actual extreme terms are indicated for the resurrection of holy days):

until 30.01.2018 - for 2017;
until 05/03/2018 - for the 1st quarter of 2018;
until 30.07.2018 - for April 2018;
until 30.10.2018 - for 9 months of 2018.

Rozrahunok 4-FSS:

Form SZV-M:

Form SZV-STAGE, ODV-1:

until 03/01/2018 - for 2017 rіk;
for a stretch of three days after the otrimannya declared the practitioner about retirement.

Reply to email:

Do you not know your rights?

call to the Pension Fund of the Russian Federation, as if the insurer has 25 or more errors (clause 2, article 8 of the law “On personification of appearance” dated 01.04.1996 No. 27-FZ);
form 4-FSS is the only one, which is more than 25 cases for the insurer (clause 1, article 24 of law No. 125-FZ, clause 10, article 431 of the Tax Code of the Russian Federation).

We have given you the best services of electronic zvіtnostі!

Significantly, the 4-FSS release is given in 2018 for a prominently new form (for the past 9 months of 2017, it was stagnant at the beginning of the year). Korisno will be vichity її specialness.

Rozrahunok 4-FSS: new deposit rules for 2018

Updated in 2017 Rotation is relevant from the first starry period of 2018, the 4-FSS form is characterized by the fact that:

a column appeared on the title page, definitive statements about the cost of the budget, on which one to carry out the work of a robot supplier at the status of a budgetary organization;
row 1.1 appears in table 2 of the form, for whom there may be data about robots that have gone through the reorganization procedure (above all, the borg of the large-scale water-reinforced enterprise);
Table 2 has a wine row 14.1, which shows the Borg of the FSS in front of the robotic provider or the large amount of water supply for the enterprise.

As a result, the deposits were changed in terms of the designations of the elements in the 4-FSS form, rows of Table 2, and itself:

row 8 (at the induction of the new formula, the indications are now reversed for the new row 1.1);
row 18 (there are ostentatious checks for row 14.1).

Zrozumilo, they recognized the change and the rules for completing the form.

Replenishment of insurance rates in 2018: nuances

The worker or the deputy of the service in a row with the completed forms of insurance coverage in 2018 is worth knowing that:

In the form of a single rosary:

dashes should be put in the column for entering the IPN, as the number of the practitioner (contractor) is not known, or as for the robot provider, it is necessary to sum up the correctness of the number (sheet of the Federal Tax Service of Russia dated 16.11.2017 No. GD-4-11 / [email protected]);
data are provided about spivrobitnikiv, if they were announced during the period, which was before the star, so that the salary was not repaid (sheet of the FNR RF dated 04.10.2017 No. GD-4-11 / [email protected]).

Indicators in the SZV-M form can be a guideline for drawing up correct statements about insured spivrobitniks, as they appear in the distribution of 3 single rozrahunka (sheet of the Federal Tax Service of Russia dated 31.10.2017 No. GD-4-11/22115).
Form 4-FSS dated December 12, 2017 can be extended to the extent of any FSS approval - neobov'yazkovo to the point where the registration of the sovereign subject. Withdrawal of the document so chi іnakshe will be handed over to the fund, which is the best robot provider. Tse vyplivaet from the new edition of the order of the Ministry of Practice of Russia in 08.11.2017 No. 774n, which was amended to the administrative regulations of the work of the FSS.

For non-delivery of zvіtnostі zі insurance payments by the legislation transferring suvorі sanktsії. Vivchimo їх.

Bad luck at the hour: penalties

Read about sanctions for non-compliance:

A single rozrahunka for insurance contributions:

5% fine for the settlement of payments for the winter period for leather from the coming later or not recent months, there will be no buildings, docks for construction, or until the fine does not reach 30% of the extra payments (minimum fine - 1,000 rubles, paragraph 1 of article 119 of the Tax Code RF);
a fine at the sight of 300-500 krb. to a posadova person (for example, a firm's certifier or IP as a robot, clause 2, article 15.33 of the Code of Administrative Offenses).

Forms SZV-M, SZV-STAZH, ODV-1 or submission of these official documents with pardons:

a fine for the looker is 500 kr. for the skin of an unknown building or an incorrect document for a spivrobitnik (Article 17 of the law “On Perrakhunok” dated 04/01/1996 No. 27-FZ);

Rozrakhunki 4-FSS:

a fine, which is charged for a similar formula, which at the end of the day is inconsistent with a single rozrahunka (prote yogo amount is based on deposits for 3 months at the borders of the summer period);
a fine at the sight of 300-500 krb. to a landowner.

Zvіtnostі in the electronic view, if necessary:

a fine for calling for a form in the Pension Fund of the Russian Federation - at the sight of 1,000 krb.;
a fine for calling not in accordance with the form of the FSS, FNP - 200 rubles.

It is significant that the fines sovereign bodies always have a chance to change the court order up to a dozen times, as the sanctions are already great (appreciated by the 13th Arbitration Court of Appeal of 30.03.2017 No. A56-68844 / 2016).

Robot providers (deputies work and serve for a work contract) pay insurance premiums to the FNP, FSS and PFR. For those who have passed the law, they have vipadkas - in electronic form. Penalties were transferred for violating the terms of the assignment and the incorrect method of filing them.

What are the terms for RSV-1 objectives in 2017? Why have the terms of submission changed? How did you transfer the new terms of filing RSV-1 in 2017 to the connection with the transfer of insurance premiums to taxpayers? Let's make a manual table of terms.

Rozrahunok RSV-1 in 2017 roci

Form RSV-1 was approved by the Decree of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p. Insurers in 2016 gave the first form of insurance coverage before the PFR renewal at the next term:

on a paper nose - on the 15th day of another calendar month following the winter period;
in electronic form - no later than the 20th day of another calendar month following the solar period.

Prote in 2017 will no longer be stagnant. The organization of the organization and the IP shall be deposited with the Federal Tax Service for insurance payments, approvals by order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11/551. The RSV-1 form in 2017 will not be changed anymore and the terms of the assignment in 2017 will be changed.

New terms for RSV-1: table 2017

A lot of accountants, surmised, arranging for insurance payments in 2017, as before, call RSV-1. Before the tsієї, name all the bells for the sprout of the rocks, the basis of the tsієї form. Prote varto respect that the terms of the RSV-1 task in 2017 will be new. The stench changed at the link due to the fact that in 2017, the insurance premiums passed under the control of the FNP. The first terms of the task of RSV-1 are regulated by tax legislation, itself - paragraph 7 of Article 431 of the Tax Code of the Russian Federation. It will be rebuffed that it will be necessary to call the rozrahunok later on the 30th day of the month following the day of the call.

The appointment of the last dates for the terms of filing the RSV (the star rating assigned to insurance contributions) is in accordance with the two provisions that are present in the Tax Code of the Russian Federation and it is established:

the rest of the day for the increase in the number of stars - for RSV on the 30th day of the month, following the end of the period of the day (clause 7, article 431);
the need for the next day when it comes to the next day on the first weekday (clause 7, article 6.1).

In 2019, the rotation order, like a zavzhdi, optimizing the change of days off and cultivating the deeds of the transfer of the holy (decree dated 01.10.2018 No. 1163, report of the div. our Virobnichiy calendar). Ale on the term of the building of the RSV for the 1st quarter, the price did not stick. Vіn falls on 04/30/2019, but tse vіvtorok. Otzhe, it is necessary to build a rozrahunok clearly every hour. In the second, before the speech, before the holy day, the working day can be shortened for a year.

How to build the RSV for the first summer period of 2019?

How to calculate RSV for the 1st quarter of 2019? For folding the call, a form is drawn up, approved by the FNP of Russia (mandate dated 10.10.2016 No. ММВ-7-11 / [email protected]).

It is necessary to check the formation of the correctness of the yogo filling for the control spivdneniya, the approval of the Federal Tax Service of Russia (sheet dated December 29, 2017 No. GD-4-11 / [email protected]). Also, such a revision can be done with the help of the TESTER program, which is available on the website of the department.

The quarter of the RSV is submitted to the IFNS for the Mosets of the Revostrats - the sludge of Zvita NOT PIZHENSH 04/30/2019 Eleknron (Taki Obsіb Obov'yazkiy, Yakshcho Kilkiyst Osіb, Danke about Yaki to ZvITA, VIISHI was VISHOO for 25) SO PAPARA (Wooked Sobbex. , which may not be greater, lower is assigned more, the number of practitioners).

Violation of the term of delivery of the draft in oneself a fine, the increase of which is to become 5% of the sum of extras, wages before payment in the building from the reserve of the RSV, the skin month of the trim (the last chi is not the last), but less than 1,000 krb. and more than 30% of the sum of salaries before payment of extras (clause 1, article 119 of the Tax Code of the Russian Federation).

You can find an example of the RSV filling for the 1st quarter of 2019 in our statistics.

Podbags

The RSV building for the 1st quarter of 2019 is required exactly on the hour - no later than 04/30/2019. There will be no daily transfers of the term at the link with the saints of this fate. Do not miss the date, otherwise take the fine.