All companies and entrepreneurs who have employees are required to submit reports to the FIU. In 2015, with regard to reporting, a number of innovations are introduced that cannot be ignored by employers.
Who is obliged to submit reports to the FIU
The obligation to submit reports to the FIU is vested in all employers registered with the FIU as policyholders. Organizations immediately register with the FIU, because they must have at least one employee - a director.
What reports to submit to the FIU
In 2015, a report on paid and assessed contributions is submitted in the RSV-1 form. It was approved in 2014. You can download the form for the RSV-1 report on the PFR website. This shows the contributions for pension and health insurance that have been accrued and paid in relation to staff and contractors (individuals) providing services under civil law contracts.
Individual entrepreneurs submit reports only when hired forces are involved. For fixed contributions, as well as 1% contributions on income above 300 thousand rubles, entrepreneurs do not need to report in 2015.
How to fill out the RSV-1 report
The RSV-1 report consists of 6 sections. The policyholder does not need to fill out all sections; it is necessary to take into account the specifics of his activities.
Section 1 includes the calculation of assessed and paid contributions. It is intended for all policyholders. Subsection 2.1. must be filled in by all policyholders for each applicable rate of insurance premiums, subsections 2.2.-2.4. are intended only for those who use additional tariffs.
Section 3 is filled in by all those who apply preferential tariffs. Depending on the reason for the reduced tariff, one or another subsection is filled out.
Section 4 is intended for policyholders who add additional premiums for previous periods, either independently or on the basis of checks.
Section 5 for policyholders paying for activities in student teams.
Section 6 is filled in by those who, in the reporting period, paid remuneration to persons under labor or civil law contracts. It is filled in for each employee separately.
Zero report to the FIU
It is important to note that reports must be submitted even in the absence of activity.
If the individual entrepreneur has already dismissed all employees, and has not taken off the register, he must continue to submit zero reports. The need to provide zero reports is also imposed on companies that, for various reasons, did not operate during the quarter. Those. all LLCs, without exception, must submit reports to the FIU in a timely manner.
In the zero report, the title page is filled in, as well as the first and second sections with dashes in the corresponding lines.
How to submit a report to the FIU
Reporting to the FIU can be submitted with a personal visit to the fund's office, by registered mail with a list of investments, or remotely via the Internet. In the latter case, it is necessary to first conclude an agreement on electronic document management with the FIU.
Since 2015, more and more employers will be required to submit reports electronically. Now this requirement applies to all companies and individual entrepreneurs with a staff of more than 25 people.
Deadlines for submitting reports to the FIU in 2015
Reporting to the FIU is submitted on a quarterly basis. Information is provided as a cumulative total based on the results of a quarter, half year, 3 quarters and a year.
In 2015, the timing of reporting will depend on the form of its presentation. For those who provide reports on paper, it must be sent no later than the 15th day of the second month following the quarter. These are May 15, 2015, August 15, November 15, and February 15.
For those who report electronically, there is an additional five-day bonus. They can be provided with information by the 20th of every second month after the end of the quarter.
The fine for an untimely submitted report to the Pension Fund of the Russian Federation is 5% of insurance premiums for the quarter, but not less than 1000 rubles.
