Source/official document: Order of the Ministry of Labor and Social Protection 294n 2015
Where to submit: Inspectorate of the Federal Tax Service
Delivery method: paper or electronically
Frequency of delivery: annually
Must be submitted by: March 1 of the following reporting year
Penalty for late submission: In the amount of 1000 rubles - the minimum charge; 30 percent of the total amount of contributions

Document's name: RSV-2
Format: xls
Size: 85 kb

Among the mandatory payments that organizations must make are transfers to the pension fund of the Russian Federation, tax withholdings and replenishment of personal accounts of employees in specialized medical funds. For untimely evasion or complete refusal to make such payments or failure to submit control reports, enterprise managers bear disciplinary and financial liability.

Who takes the RSV-2?

For peasant farms, the RSV-2 form has been established. The report form is established by order of the Ministry of Labor and Social Protection 294n 2015. The name of the form is deciphered as follows: calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund and compulsory medical coverage in the FFOMS. A document containing consolidated data allows you to monitor the activities of the enterprise.

Due date and frequency of submission of the RSV-2 form for 2016

According to the current regulations, a completed report should be generated annually. The accounting department of peasant farms is given 3 months following the financial year to report to the Pension Fund (previously the RSV-1 report was in effect, RSV-2 should be sent to the tax office). Accordingly, the 2016 form must be generated, checked and submitted by March 1, 2017. The form is the same for all business entities. You can download the RSV-2 form for 2016 from the link above.

In order to obtain the necessary data, the accounting department must make all payments to personnel and close annual reports. The general form can be downloaded, it is freely available, or you can obtain it from the service department of the Pension Fund (Tax Office). Depending on the degree of automation of the organization, the report form may be present in the processing of the information system. If accounting is carried out promptly by the accounting department, the data on the form is filled in automatically from the relevant registers.

Where to submit and how to submit RSV-2

Due to the fact that there is liability for late submission of financial statements, an enterprise must choose the most convenient and effective method for delivering data to the tax office:

• Most business entities today use an electronic communication channel to exchange with the inspectorate. Therefore, the new RSV-2 can be sent via VLSI, wait for notification of receipt, acceptance for work and, most importantly, delivery. Even if the inspector asks to make any adjustments, the acceptance mark will remove the responsibility for the reporting discipline from the enterprise;
• Current legislation does not prohibit the traditional method of submitting reports on paper. In this case, the fully completed signed form should be certified by the signatures of officials, the seal of the organization and delivered to the inspection. An employee of the receiving authority must put a mark of acceptance (a stamp on the copy or a notice);
• If the farm is located at a great distance from the Federal Tax Service, the report can be sent by mail. In this case, the accountant will also have a note about the shipment.

Penalty for late delivery

When determining the amount of the invoice, regulations 212-FZ 2009 are used. According to the order, for late delivery (as well as non-delivery) a fine of five percent of the three-month amount of contributions to the funds is provided. The law sets limits on the amount of sanctions.

Form RSV-2 represents a calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasant (farm) farms.

Blank (RSV-2) approved by Order of the Ministry of Labor of Russia dated 05/07/2014 N 294n "On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasant (farm) farms" .

This order applies starting from the submission of the calculation for 2014.

REPORTING PERIOD FOR CONTRIBUTIONS TO THE PFR and FFOMS, DEADLINES FOR SUBMITTING CALCULATIONS FOR PFR AND FFOMS insurance CONTRIBUTIONS

Form RSV-2 is submitted at the place of registration with the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) within the following deadlines:

before the date of submission to the registering authority of an application for state registration of termination by an individual of activities as the head of a peasant farm;

upon termination or suspension of the status of the head of a peasant farm within twelve days from the date of adoption of the relevant decision by the authorized body.

An example of filling out the CALCULATION OF RSV-2 can be prepared in the BukhSoft program: USN, IP. The program also provides detailed instructions for filling out the Calculation of Contributions of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

The BukhSoft program automatically fills out the new Calculation form with the following rules:

I. General requirements for filling out the RSV-2 Calculation

1. Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance contributions who do not make payments and other remuneration to individuals ( hereinafter - Calculation) is submitted by the payers named in paragraph 2 of part 1 of Article 5 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Law No. 212-FZ) at the place of registration with the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) within the following periods:

• before March 1 of the calendar year following the expired billing period;
• before the date of submission to the registering authority of an application for state registration of termination by an individual of activities as an individual entrepreneur;
• upon termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, within twelve days from the date of adoption of the relevant decision by the authorized body.
• The calculation is filled out with a ballpoint or fountain pen, in black or blue. It can be printed on a printer.
• The calculation is presented on paper or in electronic form in accordance with the legislation of the Russian Federation.
• The calculation on paper can be submitted by the payer of insurance premiums to the territorial body of the Pension Fund of the Russian Federation personally or through his representative, sent in the form of a postal item with a list of the attachments.
• The calculation in electronic form in the established format can be submitted in person or transmitted via telecommunication channels with an electronic digital signature.
• When sending the Calculation by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment. When transmitting the Calculation via telecommunication channels, the day of its submission is considered the date of its dispatch.

2. When filling out the Calculation, the following is taken into account.

Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values ​​of monetary indicators are reflected in full rubles. An amount of less than 50 kopecks is discarded, an amount of 50 kopecks or more is rounded up to the full ruble.

If on the pages of the Calculation that must be submitted by the payer, he does not fill out any tables, then a dash is placed in the fields of these tables.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the seal (if any) and signature of an individual entrepreneur, lawyer, notary engaged in private practice, an individual not recognized as an individual entrepreneur, or their representatives.

Errors may not be corrected by correction or other similar means.

After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.

3. At the top of each completed page of the Calculation, the registration number of the payer assigned to him in the territorial body of the Pension Fund of the Russian Federation at the place of registration is indicated.

4. The title page and Section 1 are completed by all payers. Table 2.1 of Section 2 Calculations are filled out by all payers, with the exception of the heads of peasant (farm) farms (hereinafter referred to as peasant farms). Table 2.2 Calculations are filled out by payers - peasant farms. Section 3 is completed if there is arrears in payment of insurance premiums in the form of a fixed payment, which arose as of December 31, 2009 inclusive.

The accuracy and completeness of the information specified in the Calculation is confirmed by payers or their representatives in accordance with paragraph 3 of Section II of this Procedure.

5. The section “To be completed by a Pension Fund employee” contains information about the submission of the Calculation (number of pages of the calculation, number of sheets of supporting documents or their copies attached to the Calculation, date of submission, surname and initials of the Pension Fund employee who accepted the calculation, his signature).

6. If the Calculation is filled out in violation of this procedure or data presentation formats, the Calculation will not be accepted by the territorial bodies of the Pension Fund.

II. Filling out the title page of the Calculation

1. The title page of the Calculation is filled out by the payer, except for the section “To be filled out by an employee of the Pension Fund of Russia”

2. When filling out the cover page of the Settlement, the payer indicates:

• registration number in the Pension Fund of Russia in accordance with the entry in the Notice of registration in the territorial body of the Pension Fund of Russia;
• in the three-cell area reserved for filling out the “Adjustment Number” indicator, when submitting the original Calculation form, the code “001” is indicated. When submitting a Calculation to the territorial body of the Pension Fund of the Russian Federation, which reflects changes in accordance with Article 17 of Law No. 212-FZ (corrective Calculation for the corresponding period), a number indicating which account is the Calculation taking into account the entered changes and additions are submitted by the payer to the territorial body of the Pension Fund (for example: 001, 002-010-, etc.);
• in the cells for filling out the “Calendar year” indicator, the calendar year is entered, based on the results of which the Calculation is presented.
• in the “Last name, first name, patronymic of an individual” field, fill in the payer’s last name, first name, patronymic in full, without abbreviations, in accordance with the identity document;
• registration number in the territorial compulsory health insurance fund (hereinafter - TFOMS) - in accordance with the entry in the Policyholder Registration Certificate;
• the payer identification number (TIN) is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation;
• the main registration number of an individual entrepreneur (OGRNIP) is indicated in accordance with the Certificate of state registration of an individual as an individual entrepreneur;
• OKATO, OKVED codes - on the basis of the relevant Notification of the state statistics body;
• in the cells reserved for filling out the “Year of Birth” indicator, the year of birth of the payer is entered;
• in the cell “Number of members of a peasant (farm) farm” the number of members of the peasant farm in the billing period is indicated, including the head;
• in the “Registration Address” section, the payer’s registration address at the place of residence is indicated in accordance with the identity document. If the payer's address is different from the registration address, the actual address of residence is indicated;
• SNILS (individual personal account insurance number) - based on the corresponding insurance certificate.

3. In the section of the title page “I confirm the accuracy and completeness of the information specified in this calculation” the following is indicated:

• if the accuracy and completeness of the information is confirmed in the Calculation, the payer enters “1”; if the accuracy and completeness of the information is confirmed by the payer’s representative, “2” is entered;
• when submitting the Calculation by the payer, in the line “last name, first name, patronymic”, the full last name, first name, and patronymic of the payer are indicated. The payer’s personal signature, certified by a seal (if any), and the date of signing are affixed;
• when submitting the Calculation by a representative of the payer - an individual, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of the payer’s representative is indicated. The personal signature of the payer’s representative, the date of signing is affixed, and the type of document confirming the authority of the payer’s representative is also indicated;
• when submitting the Calculation by a representative of the payer - a legal entity, in the line “last name, first name, patronymic in full” the full surname, first name, patronymic of the individual authorized in accordance with the document confirming the authority of the representative of the payer - legal entity is indicated to certify the accuracy and completeness of the information specified in Calculation.
• In the line “name of the organization - representative of the payer of insurance premiums” the name of the legal entity - representative of the payer is indicated. The signature of the person whose information is indicated in the line “last name, first name, patronymic in full” is affixed, certified by the seal of the legal entity - the representative of the payer, and the date of signing;
• The line “Document confirming the authority of the representative” indicates the type of document confirming the authority of the payer’s representative.

The signature of the payer or his representative and the date of signing the Calculation are also affixed at the end of each page of the Calculation.

III. Filling out Section 1 “Calculation of accrued and paid insurance premiums”

In the Calculation, the payer must reflect information on the accrued and paid amounts of insurance premiums for compulsory pension and health insurance for the billing period.

Insurance premiums for the billing period are calculated by the payer for the billing period, regardless of the fact of carrying out activities and receiving income.

Line 100 “Balance of debt at the beginning of the billing period” reflects the amount of insurance premiums from line 150 of the Calculation for the previous billing period (when filling out the Calculation for 2010, “0” is indicated in this line).

Line 110 “Insurance premiums accrued from the beginning of the billing period” is filled in on the basis of an independent calculation made by the payer based on the cost of the insurance year, in accordance with Art. 13 of Law No. 212-FZ.

If the payer carries out entrepreneurial or other professional activities during the full billing period, the amount of insurance premiums is calculated using the following formula:

Minimum wage x tariff x 12, where

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

12 - number of months in the billing period;

tariff - the tariff of insurance contributions to the corresponding extra-budgetary fund.

Amount of tariffs applied in 2010:

- 20% - to calculate insurance premiums paid to the Pension Fund budget,

of which, in accordance with Article 33 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”:

20% - for the insurance part of the labor pension for persons born in 1966 and older;

14% - for the insurance part of the labor pension for persons born in 1967 and younger;

6% - for the funded part of the pension for persons born in 1967 and younger;

- 1,1% to calculate insurance premiums paid to the budget of the Federal Compulsory Medical Insurance Fund (hereinafter - FFOMS) in accordance with paragraph 1 of Article 57 of Law No. 212-FZ;

- 2,0% to calculate insurance premiums paid to the TFOMS budget in accordance with Part 1 of Article 57 of Law No. 212-FZ.

Tariff rates applied since 2011:

- 26% - to calculate insurance premiums paid to the Pension Fund budget;

- 2,1% to calculate insurance premiums paid to the FFOMS budget;

- 3,0% to calculate insurance premiums paid to the TFOMS budget.

If the payer carries out entrepreneurial or other professional activities during an incomplete billing period, the amount of insurance premiums is calculated in the following order.

To determine the periods of activity of payers, the start and end dates of the activity are recognized accordingly:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur in accordance with the Certificate of state registration of an individual as an individual entrepreneur and the date of state registration of termination by an individual of activities as an individual entrepreneur in accordance with the Certificate of state registration of termination of activities by an individual in as an individual entrepreneur;
• for lawyers - the date of issue of the lawyer's certificate and the date of termination of the lawyer's status in accordance with the decision of the authorized body;
• for notaries engaged in private practice - the date of vesting the powers of a notary in accordance with the order of appointment to the position and the date of termination of the powers of a notary in accordance with the decision of the authorized body.

The amount of insurance premiums is calculated according to the formula:

Minimum wage x tariff x M + minimum wage x tariff / Kn x Dn + minimum wage x tariff / Ko x Do,

M - the number of full months of entrepreneurial or other professional activities carried out by the payer during the billing period;

Kn - the number of days in a calendar month when the payer begins entrepreneurial or other professional activities;

Day - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month the payer begins to carry out entrepreneurial or other professional activities;

Ko - the number of days in a calendar month when the payer ceases to carry out entrepreneurial or other professional activities;

Until - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month of termination by the payer of entrepreneurial or other professional activities.

In accordance with paragraph 2 of Article 4 of Law No. 212-FZ, the day of commencement of entrepreneurial or other professional activities is not taken into account when calculating Day, the day of termination of activity is taken into account when calculating To.

Line 120 “Additional insurance premiums accrued since the beginning of the billing period” reflects the amounts of insurance premiums accrued by the Pension Fund of Russia.

Line 130 “Total payable” reflects data on the amounts of insurance premiums payable in the billing period.

The value of the indicators of line 130 “Total payable” for all columns is determined by summing the indicators of lines 100, 110 and 120.

Line 140 “Paid since the beginning of the billing period” reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis, taking into account the provisions of Part 5 of Article 18 of Law No. 212-FZ.

The indicator for line 150 “Balance of debt at the end of the billing period” is calculated as the difference between lines 130 and 140.

IV. Filling out Section 2 “Data for calculating the amounts of accrued insurance premiums”

2.1. “Periods of individual labor activity.”

Table 2.1 is filled out on the basis of documents confirming the right of an individual to carry out or terminate entrepreneurial or other professional activities, regardless of the actual start (end) of such activities.

The table is not filled out by individual entrepreneurs - heads of peasant farms.

The table should have as many rows as there were periods of entrepreneurial or other professional activity in the billing period. If an individual entrepreneur, a notary engaged in private practice stopped and resumed activities several times during one billing period, then for each period a separate calculation is submitted to the Pension Fund for each period according to the corresponding registration number, in which only one line is filled in.

For lawyers, in case of suspension (resumption) of the status of a lawyer, it is allowed to fill out several lines.

Column 2 of the table indicates the date of commencement of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD-day, MM-month, YYYY-year).

Column 3 of the table indicates the end date of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD - day, MM - month, YYYY - year).

If the payer carried out entrepreneurial or other professional activities during the full billing period, then “01.01. YYYY" and "31.12. YYYY”, where “YYYY” is the calendar year for which the Calculation was compiled.

If the payer began and (or) completed entrepreneurial or other professional activities during the billing period, then the following is entered in columns 2 and 3:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur (column 2) from the Unified State Register of Individual Entrepreneurs and (or) the date of submission of the Calculation in accordance with Part 6 of Article 16 of Law No. 212-FZ (column 3);
• for notaries engaged in private practice - the date of appointment to the position of a notary (column 2) and (or) termination of the powers of a notary (column 3) in accordance with the orders of the authorized body;
• for lawyers - the date of issue of the lawyer's certificate (column 2). If during the billing period the status of a lawyer was suspended (column 3), renewed (column 2), terminated (column 3), then the dates are filled in based on the dates specified in the relevant decisions of the bar association.

2.2. “Calculation of insurance premiums payable for the head and members of a peasant farm”

The table is filled out only by individual entrepreneurs - heads of peasant farms.

For each member of the peasant farm, including the head, and each period (within the calculation year) during which the individual was a member of the peasant farm, a separate line is filled in.

In column 2, for each line, the full last name and first name of a member of the peasant farm, including the head of the peasant farm, are indicated in accordance with identification documents.

In column 3, for each line, the insurance number of the individual personal account in the compulsory pension insurance system (SNILS) is indicated in accordance with the corresponding insurance certificate.

In column 4, for each line, the year of birth of a member of the peasant farm, including the head of the peasant farm, is indicated in the format (YYYY).

Column 5 indicates the date of joining the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

Column 6 indicates the date of withdrawal from the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

If a member of a peasant farm was a member of the peasant farm during the entire billing period, then “01.01. YYYY" and "31.12. YYYY”, where YYYY is the calendar year for which the Calculation is presented.

Columns 7-8, 9-10 are filled out in a manner similar to filling out line 110 of Section 1 “Calculation of accrued and paid insurance premiums.”

V. Completing Section 3. “Information on the status of debt (overpayment) for compulsory pension insurance accumulated as of December 31, 2009 inclusive”

Line 510 reflects the balance of the amount of debt (overpayment) for insurance contributions for compulsory pension insurance, paid in the form of a fixed payment, as of January 1 of the billing period.

When submitting the Calculation for 2010, data from the final debt line “Statement of payment of insurance contributions for compulsory pension insurance” (form ADV-11) for 2009 (for the periods 2002-2009) is transferred to line 510. When presenting Calculation for periods starting from 2011, the value of line 510 must be equal to the value of line 530 for the previous calculation period.

Line 520 reflects the amount of insurance premiums paid in the form of a fixed payment to repay the debt reflected in line 510 on an accrual basis from the beginning of the billing period.

The indicators of line 530 are calculated as the difference between the values ​​of lines 510 and 520.

Carrying out calculations for insurance premiums is a common practice among organizations; the RSV 2 form is used to display transactions in detail. The order of the tax service has approved procedures for filling out the document and its electronic form.

Starting from the next annual period, contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, in case of incapacity due to maternity, will come under the control of the tax services, so changes are expected and a unified calculation of insurance premiums. Essentially, it summarizes several forms:

• RSV-1;
• RSV-2PFR;
• RV-3;
• RSV-4 FSS.

As for insurance premiums paid for injuries, they will be monitored by the federal insurance service and displayed as part of a separate report.

Who will submit the form?

Compared to 2016, in 2017 there will be no changes regarding the persons required to submit the form. Every year, documentation is submitted exclusively by private farms, the deadline for submission is March 1 of the year following the current period. It turns out that in 2017, the deadline for the report for 2016 will be February 28, and this is the last day on which peasant farms can report to the Pension Fund (in 2018, reports will go through the Social Insurance Fund).

Until 2012, this form was used not only by farmer organizations, but also by all persons associated with self-employment. If the RSV 2017 form is not submitted, additional sanctions and penalties will be provided.

• Failure to submit the form will result in a fine equal to 5% of the amount of contributions accrued for the last months of the payment period, taking into account each month of late payment.
• The minimum threshold value of the fine is 1,000 rubles, and the maximum value cannot be more than 30% of the amount of contributions that is indicated within the form.
• Since peasant farms are related to self-employed persons, they undertake to pay contributions for themselves and for their employees no later than the last annual month (December 31).

Name of calculation for insurance premiums

Today, many accounting employees are discussing the approval of a new form, however, according to the latest data, it has been revealed that it is called “calculation of insurance premiums.” However, there is no mention of this point in RSV-1; this is a completely new type of calculation that is not related to the presented document. RSV-2 for 2017 has its own characteristics and structural elements.

Composition and structure of the calculation

The new RSV-2 form contains in its structure the following list of data:

• summary information about what obligations the payer has to the Federal Tax Service;
• calculated values ​​of all amounts of contributions intended for compulsory health insurance and compulsory medical insurance;
• carrying out calculations of amounts for social insurance for all reasons;
• decrypted data on payments made by federal funds;
• personal information about persons who are subject to insurance.

The RSV-2 report contains not only the information provided, but also additional nuances in its entirety.

• Title page;
• payer information;
• the first section, which includes obligations;
• Appendix No. 1 – calculations of amounts for contributions to the Social Insurance Fund;
• No. 2 – OSS contributions;
• No. 3 – in case of temporary disability due to maternity;
• No. 4 – No. 10 – other important information for making calculations and the possibility of using simplified tariffs.
• section 2 contains summary information about the responsibilities of payers for peasant farms;
• Appendix No. 1 involves settlement transactions for insurance payment amounts;
• Section 3 contains confidential, complete data about persons who are insured.

Thus, the RSV-2 report for 2017 has many features that are taken into account when calculating payment amounts.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the 2nd quarter of 2017. What are the deadlines for submitting payments for the six months? What mistakes should not be made when preparing reports? What will the Federal Tax Service departments pay special attention to when checking the calculation? This article provides instructions for line-by-line filling out a new calculation for insurance premiums with a breakdown, and also contains a sample calculation for insurance premiums for the 2nd quarter of 2017 (including section 3) filled out using a specific example.

Who must submit payments for the 2nd quarter?

All policyholders must submit calculations of insurance premiums for the 2nd quarter of 2017 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

A new calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out in the reporting period (the first half of 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 2nd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Where to submit the payment

Calculations for insurance contributions to tax inspectorates (PFR bodies do not accept calculations since 2017). A specific Federal Tax Service is determined as follows:

• organizations submit calculations for the 2nd quarter of 2017 to the Federal Tax Service at their location and at the location of separate divisions that issue payments to individuals. (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
• individual entrepreneurs submit settlements to the Federal Tax Service at their place of residence (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date for submitting the calculation falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for the half-year, rather than for the 2nd quarter of 2017. After all, the calculation includes indicators from January 1 to June 30, 2017, and not just for the 2nd quarter of 2017.

The reporting period in our case is the first half of 2017 (from January 1 to June 30). Therefore, the calculation for the six months must be submitted to the tax office no later than July 31 (since July 30 is a day off, Sunday).

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. However, in 2017 there is no such approach. A single deadline has been determined for all taxpayers: insurance premiums are due by the 30th day of the month following the reporting period.

Current form: composition and required sections

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be found at this link. This form has been used since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• Section No. 1 (includes 10 applications);
• Section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for the 2nd quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• Appendix 2 to section 1;
• Section 3.

In this composition, the calculation for the first half of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

What sections of the calculation and who fills it out?
Calculation sheet (or section)	Who makes up
Title page	To be completed by all policyholders
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals in the first half of 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the first half of 2017
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams in the first half of 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the first half of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

Payment methods in 2017

There are two ways to transfer the calculation of insurance premiums for the 2nd quarter of 2017 to the territorial tax service:

How to fill out a half-year calculation

Most policyholders will fill out insurance premium calculations for the 2nd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the title page of the calculation of insurance premiums for the 2nd quarter of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for the 2nd quarter of 2017, the reporting period code will be “31”.

Tax office code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 2nd quarter of 2017. The codes used are presented in the table:

Code	Where is the payment submitted?
112	At the place of residence of an individual who is not an entrepreneur
120	At the place of residence of the individual entrepreneur
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of the notary engaged in private practice
124	At the place of residence of the member (head) of the peasant (farm) enterprise
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of the separate division
335	At the location of a separate division of a foreign organization in Russia
350	At the place of registration of the international organization in Russia

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the first half of 2017.

Here is an example of a possible filling out of the title page as part of the calculation of insurance premiums (DAM) for the 2nd quarter of 2017:

Sheet “Information about an individual”

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to June inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (April, May and June).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (half-year) on an accrual basis (that is, from January to June);
• on lines 051–053 for the last three months of the reporting period (April, May and June).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (half-year) on an accrual basis (from January 1 to June 30);
• on lines 071 – 073 for the last three months of the first half of the year (April, May and June).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (half-year) on an accrual basis (from January to June inclusive);
• on lines 091–093 for the last three months of the reporting period (April, May and June).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for the half-year on an accrual basis (from January to June inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for April, May and June).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for half a year;
• on lines 121–123 – April, May and June 2017.

If there were no excess expenses, then enter zeros in this block.

You cannot fill out at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for the 2nd quarter of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

Appendix No. 1 to section 1: what it includes

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for the 2nd quarter, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the first half of 2017 (from January to June inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the first half of 2017;
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit (RUB 876,000);
  • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (April, May and June).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – the total number of insured foxes in the first half of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the deduction amount is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Line 050 shows the basis for calculating contributions for health insurance (clause 1 of Article 421 of the Tax Code of the Russian Federation). In line 060 – the amounts of calculated insurance premiums.

What to do with subsections 1.3 and 1.4

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if in the first half of 2017 insurance premiums were transferred for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Appendix No. 2 to section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: in total from the beginning of 2017 to June 30, as well as for April, May and June 2017.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See “”);
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons in the first half of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:
  • amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled out by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct the types of activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred was greater than the accrued contributions, then include code “2” in line 90.

Appendix 3 to section 1: expenses for compulsory social insurance

In Appendix 3 to Section 1, you need to record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory). As for the actual filling, the lines need to be formed like this:

• on lines 010–090 - indicate the number of cases of payments, the number of days paid, as well as the amount of expenses incurred)
• on line 100 – the total amount of social insurance expenses for all types of payments is entered.

Annexes 2, 3, 4 for pilot project participants

Participants in the Russian FSS pilot project (with code "1" in field 001) must summarize lines 070 and 080 in Appendix 2. As a rule, they must enter the values ​​"0". As for Annexes 3 and 4, there is no need to show anything in them, since participants in the pilot project do not pay employee benefits. This is done directly by the FSS.

Section 3 “Personal Data”

Section 3 as part of the calculation of insurance premiums for the 2nd quarter of 2017 must be completed for all insured persons for April, May and June 2017, including in favor of whom payments were accrued in the first half of 2017 within the framework of labor relations and civil contracts.

Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.

For persons who did not receive payments for the last three months of the reporting period (April, May and June), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out calculations for insurance premiums). Below is an example of a completed calculation of insurance premiums for the 2nd quarter of 2017. Here's a sample you can download. It includes the required sections:

Copies of Section 3 for employees

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.
Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Taxpayer liability

For late submission of calculations for insurance premiums for the 2nd quarter of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for the 2nd quarter of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the calculation (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Inconsistencies must be eliminated within five working days from the date the Federal Tax Service Inspectorate sends the relevant notification in electronic form, or within ten working days if the notification is sent “on paper”. The date of submission of the calculation for insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

Keep in mind that the Ministry of Finance of the Russian Federation, in its letter dated April 21, 2017 No. 03-02-07/2/24123, indicated that calculations for insurance premiums not submitted to the Federal Tax Service on time are not grounds for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for the 2nd quarter of 2017.

All organizations are required to transfer payments to the Pension Fund of the Russian Federation and provide appropriate reporting. There are penalties for failure to do so or failure to submit required forms on time.

The list of documents to be submitted depends on the profile of the enterprise, its size, and legal form. Each report has its own approved form and deadlines for submission.

What it is?

One of these documents is calculation of accrued and paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, compiled according to the RSV-2 form. The report is a form filled out in the prescribed manner, containing information about the enterprise, calculation of contributions to the Pension Fund of the Russian Federation and transfers to the Federal Compulsory Medical Insurance Fund. Certified by the signature of the head and the seal of the organization.

The new document was determined on September 17, 2015 by Resolution No. 347p.

With the establishment of a new standard form, the deadlines for submission, the procedure for filling out and the list of persons obliged to use this document have changed. All of these adjustments apply to reporting for 2015 and beyond.

The previously valid form was canceled by order No. 294n dated 05/07/2015. Information on this form is no longer required to be provided.

Who is required to submit it?

New RSV-2 report rented exclusively by heads of peasant (farm) households. The document is submitted to the Pension Fund even if there is no income or activity at all.

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

Submission options and deadlines

The completed calculation is submitted every 12 months to the territorial office of the Pension Fund of the Russian Federation. until March 1 of the following reporting year. That is, a form with information for 2015 must be submitted to the government agency to which it is assigned before March 1, 2016.

The document can be completed on paper by printing the form. You must enter information using a black or blue ballpoint pen. You must write in block letters. This is necessary to avoid errors when transferring data by employees of the pension authority due to the handwriting characteristics of the person responsible for the submission. The completed form is signed personally by the head of the household and stamped.

The report may also be provided in digital form using electronic document management tools. In this case, the authenticity of the information is confirmed by application.

Rules and instructions for filling out

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

Monetary values ​​are recorded exclusively in rubles and kopecks. Rounding and distortion of indicators are not allowed.

At the beginning of each sheet, enter the registration number of the head of the household, obtained from the Pension Fund of Russia department when registering as a payer of pension contributions. All sheets are signed by the head of the peasant farm, indicating the date of certification of the authenticity of the data.

The correctness of the document is guaranteed when entering data taking into account the instructions.

Title page

This part of the report contains basic information about the chapter, as well as details of the document itself.

When entering data in the “Clarification number” field, you must indicate a certain digital code:

• 000 for a report submitted to the Pension Fund for the first time this year;
• 001, 002 and further for the clarifying form, this code indicates how many times the information is edited or corrected.

Information about the termination of activities is entered if the liquidation of the farm is expected. The corresponding field is filled in if the document is submitted before the end of the period.

You also need to specify:

• calendar year that is the reporting year;
• TIN in accordance with the certificate issued by the tax service;
• contact phone number of the head or his representative; when filling out, the use of brackets, dashes, spaces and other symbols is not permitted;
• number of active members of the reporting farm.

Section 1

Contains data on the total amount of payments accrued and made during the year:

• The data on line 100 about the debt balance must be identical in all columns to the indicators on page 150 of the form filled out for the previous period. Column 4 on page 100 cannot be equal to zero. Putting a dash in this field is a violation associated with incorrect calculation
• Line 110 in columns 3 and 6 should be equal to columns 7 and 8 of the final part of the second section, respectively. In this case, columns 4 and 5 should not be filled out at all.
• Line 120 reflects the amounts of adjustments based on the results of PFR audits. The amounts of errors and distortions found by the accountant independently are also included here.
• If an overpayment was shown in column 4 of page 150 for the previous year, then column 3 of page 100 of the reporting year should be identical to the sum of columns 3 and 4 of page 150 for the current period. For example, for 2014, column 4 of page 150 contained the amount of excess payment. The responsible person must enter the required balance in column 3 of page 100 of the 2015 form.

Section 2

This part contains information about all workers of the peasant farm, including the head:

• Column 2 contains the full names of employees, line by line. The data must fully correspond to the passport data. Distortions and typos are not allowed.
• In the third column, enter the employee’s SNILS number.
• Column 4 shows the birth years of all members of the peasant farm.
• Columns 5 and 6 are filled in according to the employee’s application to join the farm. The start and end dates of the work are entered. If a person was a member of the peasant farm throughout the year, the dates of the reporting period are entered in the fields.
• Columns 7 and 8 show the amounts of contributions calculated for payment to the Pension Fund and the Federal Compulsory Medical Insurance Fund.
• The “Total” line summarizes all data on the amount of deductions.

Section 3

This part is compiled by the heads of only those farms that recalculate pension accruals for previous years. Information on adjustments to contributions is reflected for all members of the household at different times. All periods for which recalculation is carried out are indicated.

Amounts of money are reflected exclusively in rubles and kopecks. Rounding is not allowed.

• In column 2, the head of the household indicates the reason for the recalculation. Changes in the amount of charges may occur for the following reasons:
  • additional accruals were made based on the results of inspections by government bodies;
  • the head independently identified the fact of errors, incomplete reflection of amounts and made adjustments to accrued contributions;
  • The head makes corrections that are not recognized as an error, for example, if the farm loses tariff benefits.
• Column 3 contains the surnames, first names and patronymics of peasant farm employees.
• Column 4 contains the SNILS number of each person.
• Column 5 contains information about the date of birth of the household members.
• Columns 6 and 7 reflect information about the time a person spent in a peasant farm.
• Column 8 shows the exact amount of recalculation of contributions to the Pension Fund for periods starting after 2014.
• Columns 9 and 10 contain the amount of adjustment of the amount of contributions for the insurance and funded part of the pension, respectively. Data for 2010-2013 is entered in these fields.
• In column 11, the head of the household enters information about the exact amount of recalculation of contributions to the FFOMS.