In 2011, the Pension Fund established a new procedure for submitting reports with a quarterly regime. Submission of reports to the FIU is a troublesome business for any accountant. In order to easily report on the fund, the company needs to use a special program for reporting and follow the main provisions of the legislation on insurance premiums.
Instructions
Step 1
Only submit information to the Pension Fund for employees whose income has been assessed for mandatory pension insurance. This rule is established by clause 1 of Art. 8 Federal Law No. 27-FZ dated 01.04.96 "On personified accounting in the compulsory pension insurance system."
Step 2
Fill in the reports for the Pension Fund on the RSV-1, RSV-2, PB-3 forms with cumulative totals from the beginning of each year. To do this, you can use the PsvRSV software, which can be downloaded from the official website of the FIU at the link https://www.pfrf.ru/free_programs/11753.html. Also, the forms can be filled in manually or through other specialized accounting programs.
Step 3
Report insurance premiums to the territorial bodies of the Pension Fund of Russia. Reports must be submitted quarterly and no later than the 15th day of the next month for the reporting period. In total, there are four reporting periods in the year: quarter, half year, nine months and calendar year. In the event that the last day of the term falls on a non-working day or day off, the change is postponed to the next working day after it.
Step 4
Use one of three options to submit reports to the fund: in person, by mail, via the Internet. All forms must be certified by the signature of the head and the seal of the enterprise. If you take the documents personally, then print them in two copies and put the incoming numbers on them at the Pension Fund branch.
Step 5
If you use mail, then send reports by registered mail with a list of attachments. In order to use the Internet, you must first issue a digital signature of the head of the enterprise on the PFR website or at any branch and register in the Pension Fund's electronic document management system. It is worth noting that policyholders whose number of employees exceeds 50 people must submit reports electronically.
