In 2014, the form for submitting reports to the PFR on paid insurance premiums for employees was significantly simplified. But in 2016, due to the latest changes in the field of reporting in the FIU, the work of accountants will increase.
At the end of 2015, the State Duma almost unanimously approved a bill that provides for monthly reporting of companies on insurance premiums to the Pension Fund of the Russian Federation. Now the reporting period is the quarter, and companies that attract employees are required to provide information on the accrued and paid contributions based on the results of the first quarter, six months, three quarters and a year.
From April 2016, employers will have to report monthly. The reporting form has not yet been approved. But it is assumed that it will have a simplified form. In the monthly report, you will need to indicate the full name of the person. insured persons, their SNILS and TIN. The report must indicate all persons working under labor contracts, as well as work contracts, etc.
What are these innovations for? They are connected with the fact that since 2016 the indexation of pensions for working pensioners has been canceled. It is to identify the list of working persons of retirement age that monthly reporting was introduced.
The report to the FIU will need to be submitted by the 10th day of the next month. For example, a report for May must be submitted by June 10th. For violation of the deadlines for submitting reports or providing an incomplete list of insured persons, a fine of 500 rubles is provided.
In the future, it is planned not only to abolish the indexation of pensions for working pensioners, but also to completely deprive those persons of money whose salaries exceed a certain threshold. Therefore, it is likely that the reporting will also contain the amount of income of the insured persons.
