Calculation form for accrued and paid insurance premiums on the DAM in 1C: ZUP 3.1

What is the RSV-1 form in accounting

It is well known that in Russia the employer is not only obliged to pay wages to his employees on time, but also must act as their tax agent. That is, citizens do not pay taxes and insurance premiums on their own; this responsibility is assigned to their employers. The latter are obliged not only to replenish the budget and funds on time, but also to document this replenishment.

The DAM form is one of those documents with the help of which entrepreneurs and legal entities report to the state that:

• correctly calculated the amount of payments to the Pension Fund and the Compulsory Medical Insurance Fund;
• timely transferred this money to the specified funds.

Explanation - calculation of insurance premiums. This declaration is large and relatively difficult to fill out. Most often, this is done by accountants; in small companies, by the manager himself. The situation is aggravated by the fact that the DAM is required to be submitted every quarter, and fines are provided for late submission of the document or errors in it.

Employers are required not only to pay insurance premiums for their employees, but also to promptly report on their payment

Who submits the report

The RSV-1 report is required to be submitted to the tax office by all people and companies that pay wages (money, material remuneration) to citizens under an employment contract.

Who submits the DAM declaration:

• Individual entrepreneur with employees (even if there is only 1 employee);
• legal entities;
• individuals who are not registered as individual entrepreneurs, but have signed an employment contract with another individual as an employer.

The legislative basis is Federal Law No. 212-FZ.

If during the reporting period the employer did not have employees or they did not receive payments, it is necessary to submit a zero RSV. If an individual entrepreneur or organization does not submit it, they will receive the same fine as if they failed to submit a standard report - 1 thousand rubles.

Where to submit the DAM declaration? Despite the fact that this document is dedicated to pension and insurance payments, it is now being submitted to the tax service.

DAM for the 3rd quarter of 2022

The DAM for the 3rd quarter includes data for 9 months of 2022 - from January 1 to September 30. The report must be submitted by November 1st.

While the order updating the form has not entered into force, we are preparing to fill out the calculation for the 3rd quarter of 2022 in accordance with the order of the Federal Tax Service dated September 18, 2019 N ММВ-7-11/ [email protected]

The reporting period code for the 3rd quarter or 9 months of 2022 is “33”. In case of reorganization or liquidation - code “53”. When deregistering an individual entrepreneur (head of a peasant farm) - “85”.

Submit RSV and other reports through Kontur.Accounting. The system itself will fill out the forms based on the accounting data.

The procedure for filling out the RSV-1 form

Let's look at the procedure for filling out the RSV. We have already mentioned that this is a voluminous document, and it is better to entrust its completion to an experienced specialist. For example, an accountant. The report form includes a minimum of 12 pages, or rather 6 sections with subsections. Electronically presented in the form of an Excel table. How to fill out the RSV?

On the first page of the document, the employer’s data (name and TIN), the number of insured persons and the average number of employees (do not be confused with the arithmetic average) are indicated. The bottom lines indicate how many pages there are in the report and confirm the accuracy of the information provided. This is the simplest part of the document, the preparation of which does not require any special knowledge.

In RSV-1, Section 1 is devoted to general data on the obligations of the payer, that is, the author of the declaration. He indicates here the total value of insurance premiums, and also breaks down this amount by month. If recalculation for previous months is necessary, it is also done line by line at the bottom of this section. The subsections describe calculations of payments for additional tariffs, for certain categories of payers, for dangerous and harmful working conditions. Section 2 ends with a page where the author of the declaration reports on the stacks of documents submitted for previous years (up to 2010).

Appendix 1 is directly devoted to the calculation of payments to insurance funds. The author of the declaration consistently writes:

• number of insured persons;
• amounts of payments to them;
• the amount of insurance premiums.

Section 3 is devoted to confirming the right to apply a reduced tariff. Here the employer will write the amount of income for the previous 9 months and the average. If a recalculation of payments is required from the beginning of the billing period, it will be reflected in section 4. Section 5 usually remains empty, because it involves providing information about payments to students of secondary and higher educational institutions who are members of student groups. In practice, such associations are rare.

Section 6 requires the indication of information about each insured person, that is, about each employee. One person - one sheet. Therefore, section 6 will be presented in batches of sheets in the number of employees of the organization (the number of insured persons). Here you need to indicate the employee’s full name, the reporting period and, most importantly, provide information about payments in favor of this person in the form of a table. Section 6 allows a maximum of 200 sheets, but even then they are provided without an inventory.

The title page of the RSV will contain general information about the organization and confirmation of the accuracy of the information

Sample

Preparing the RSV-1 declaration requires quite a lot of time, specific knowledge and care. Over time, this form becomes easier to submit because some of the information will actually be duplicated (for example, much of the content in Section 6). However, it will be difficult to work with this document the first time in any case. To make things a little easier, try:

• involve an experienced specialist in the preparation (even an outsourced consultant will do, who will tell you what and how to write for a small fee);
• watch video tutorials;
• use special software that will check the correctness of document preparation (for example, “Contour. Accounting”).

: RSV-1

filling: RSV-1 (filling sample)

Changes to the DAM in 2022

In 2022, a new form of the DAM comes into force - the corresponding news and the draft of the new document appeared on the website of the tax service in the summer of 2022. Data in updated form will need to be submitted for the first reporting period of 2022. The changes are minor and do not affect the basic structure of the document, so all the above recommendations for filling out are relevant.

What changes in RSV-1:

• new field “payer type” (1 - made payments to individuals over the last 3 months, 2 - did not make payments to individuals over the last 3 months);
• the principle of filling in a cumulative total is canceled, instead - separate reports for the quarter;
• new fields for recording tax deduction amounts;
• The lines in subsection 2.2 are deleted. on preferential activities.

Download : RSV (project 2019)

RSV for 2022

Starting from the 2022 report, the form of calculation will change. The update of the current form was approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/751. In the new form, the indicator “Average headcount” appeared on the title page, and the old annual report on the average headcount was canceled.

The tariff codes and categories of insured persons were also supplemented and updated. Codes that have already been used since the first half of 2022 by SMEs and affected businesses have been added to the applications.

Codes for the IT sector - developers of electronics and electronic products - have also been added. Also, a special Appendix No. 5.1 to Section 1 was introduced for them, but it begins to operate from the calculation for the first quarter. In the report for 2022, you must fill out Appendix No. 5 to Section 1 for the last time.

Fill out the calculation for 2022 based on the results of the entire year - from January 1 to December 30. The tax office will wait until February 1, 2021.

Keep in mind that the day the report is due is determined differently:

• when submitted to the tax office - the day of delivery to the tax inspector and receipt of the stamp on the second copy;
• when sent by mail - the day the package of documents is received and stamped at the post office;
• when sending via TKS - the day on which the operator recorded the shipment.

The filling form was approved by order of the Federal Tax Service dated September 18, 2019 N ММВ-7-11/ [email protected] The procedure for filling out the report is standard. Indicate on the title page the correct reporting period code—“34” for the year and “90”—for reorganization or liquidation. In the “Calendar year” field, indicate the year for which you are submitting the calculation – 2022.

Methods for sending a report

Applicants have 2 options to submit a report on the DAM: electronically or in paper form. Electronic filing will require a qualified digital signature, without which it is impossible to log in to the tax service website. The second option is more traditional and simpler, but requires the personal presence of the manager (or his trusted representative) and takes more time.

The deadline for submitting RSV-1 is tied to the end of the quarters and year:

• until April 30;
• until July 31;
• until October 30;
• until January 30.

When filling out the DAM, the employer will calculate all amounts of insurance payments of his subordinates

Checking the report online ↑

The formation of RSV-1 is not so simple. It is for this reason that a large number of different specialized resources have appeared on the Internet, allowing you to use various programs to check whether the form has been filled out correctly.

The most commonly used applications for this are:

1. CheckXML.
2. CheckXML-UFA.

Moreover, most of the resources use only current programs; the use of outdated ones is excluded.

If during the testing process any error was discovered in a document uploaded to the site, specialists collaborating with the resource will be able to help make all the necessary corrections - while confidentiality is guaranteed.

Video: insurance contributions to funds (PFR, Social Insurance Fund, Compulsory Medical Insurance)

Specialists from the Pension Fund of Russia, the Social Insurance Fund and the Federal Tax Service took part in the development of many such online verification tools. You should look for confirmation of this on the pages of the site.

How to make an adjustment to the RSV in 1C 8.3 ZUP

If, after submitting reports on insurance premiums, it is discovered that errors were made when generating the reports, then using the document “Recalculation of insurance premiums” (Fig. 7) (section “Taxes and contributions”, command “Recalculation of insurance premiums”) you can correct the mistakes made. errors.

Rice. 7 Recalculation of insurance premiums

The taxpayer is obligated to submit a corrective report on the DAM if the amount of accrued contributions is underestimated or the information is not specified or is incomplete.

The corrective RSV is generated in the program in the same way as the original form. It is necessary to indicate the reporting period, the adjustment number, include sections similar to those of the original declaration, enter the correct data and exclude incorrectly submitted data.

Support for the generation of the DAM report in 1C:ZUP

Support for working in 1C, regular consultations, assistance in preparing a DAM report and eliminating errors
from 700 rubles.

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Integration of 1C: ZUP with 1C: Accounting

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The first consultation is free! from 2,600 rub.

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Let's consider the features of the corrections in section 3. If there is a need to add previously unprovided information, you should fill in the necessary data in subsections 3.1 and 3.2 of the updated calculation without indicating the adjustment. If it is necessary to exclude erroneous information from the calculation, the section should be marked as corrective; in subsection 3.1, indicate the person whose data is subject to correction. In subsection 3.2, lines 190–300 are filled with zero values. If you need to change information about an employee or the amount of contributions, you must exclude erroneous information in the manner specified in paragraph 2 and add the changed data by entering it in section 3 without indicating an adjustment.

Last changes

In 2015, various changes were made to the Federal legislation of Russia, which also affected the RSV-1 certificate. The most significant innovations that individual entrepreneurs and commercial organizations need to know about include the following:

• The Russian Pension Fund, starting from 2015, will independently distribute insurance contributions received from taxpayers among insured persons.
• All business entities, regardless of the organizational and legal form in which they carry out their business activities, and which have more than 25 employees on their staff, are required to submit a certificate in electronic form.
• The pension fund will, at its discretion, distribute insurance contributions (between the insurance and savings parts).
• New sections have been added to the form in which individual entrepreneurs and commercial organizations will have to indicate information regarding financial support, the source of which is not the state.
• New values ​​have been added to the classifier of codes used to calculate the work experience of individuals, thanks to which business entities will be able to designate the following periods: transfer to light work, to another position, period of study or inter-shift rest, etc.
• When making payments to employees, for the calculation of which additional tariffs are applied that directly depend on the assessment of working conditions and results, employers must post this data in accordance with the classifier of working conditions.
• The certificate is submitted for each officially employed employee and contains personalized accounting data. In this form, employers can now indicate several codes (used for insurance premium rates) and GPC agreements (in a separate column).
• Business entities can use two BCCs. If an individual entrepreneur or commercial organization accrues additional contributions to its employees for 2010-2013, then the CBC of the funded part of the pension must be used.

Here you can download a form and a sample of filling out this form for free.

The process of calculating and filling out a report in the 1C program is presented in the following video:

LLC RSV - what kind of organization is this, I received a letter about the debt

In the age of computers and smartphones, paper letters are a rarity; they are usually sent by organizations. What to do if you receive a letter from the sender RSV LLC? An envelope from this addressee found in the mailbox is alarming at first glance. The address indicated is inaccurate or missing, there are several stamps, the abbreviation in the name of the sending company does not say anything about the type of activity of the company. What is the organization RSV LLC and what letters does it send to citizens?

Submitting RSV on paper

Depending on the average number of employees, the PFR DAM form is provided on various media. Companies with fewer than 25 employees provide reports on paper, but no one prohibits them from reporting electronically. Unfortunately, the law does not have precise wording on whether it is possible to report on paper to companies that employ exactly 25 people. In this case, the company can act at its own discretion, but it must be prepared to defend its innocence.

You can submit the form on paper directly to the fund’s branch or send the report by mail in a certified letter with notification and an inventory of the investment. If the payment is sent by courier, then a power of attorney will be required for the fund to accept the form.