Every company and individual entrepreneur must report to the Pension Fund on insurance premiums. For taxpayers who have employees on their staff, unified forms have been developed. Pension contributions are calculated on an accrual basis. The peculiarity of filling out the annual report is the amount of accrued wages, the age of employees and the rate when calculating the amounts of contributions to FFOMS and TFOMS.
It is necessary
- - forms SRV-1, ADV-6-2, SZV-6-2;
- - company documents;
- - seal of the organization;
- - information about the salary of employees for the year;
- - documents of employees;
- - ФЗ №212.
Instructions
Step 1
To compile the annual report on pension contributions, the RSV-1 form is used. It was developed by order of the Ministry of Health and Social Development of the Russian Federation and is unified. Indicate in it the number that was assigned during registration with the Pension Fund of the Russian Federation. Enter the name of the company and other details of the company, including TIN, OGRN, KPP. Write the full address where the organization is registered, including zip code, and contact phone number.
Step 2
Enter the number of employees who are insured, that is, who have medical policies. Indicate the average number of employees for the year. It is calculated by calculating the average staffing value over twelve calendar months.
Step 3
In the first section of the form, calculate the amount of insurance premiums. To do this, calculate the amount of deductions for each employee. Until the amount of remuneration has exceeded 280 thousand rubles, then in the FFOMS distribute 1% of the salary, in the TFOMS - 2%. When the amount of salary during the year turns out to be higher than the limit value, follow the normative act No. 212-FZ for calculation.
Step 4
Please note that in accordance with the above law, contributions for employees born before 1967 are divided into the insurance and funded portion of the pension. Employees who are younger than 1967 form the funded part on their own, employers transfer contributions only to the insurance part of the pension.
Step 5
For certain categories of employees, including the disabled, calculate the contributions using the reduced rate. Attach documents proving, for example, disability. List the evidence in section 4 of the form.
Step 6
In the SZV-6-2 form, indicate the personal data of each employee, their SNILS numbers, the start and end dates of employment in a particular company. Indicate the amount of assessed contributions and paid during the year.
Step 7
In the ADV-6-2 form, enter the list of information that is transferred to the Pension Fund. Separately write down the amount of contributions by categories of workers, calculated in accordance with the legislation.
