Organizations, individual entrepreneurs who pay wages and other benefits to their employees are required to calculate and pay insurance premiums. For this, the following forms are filled out. RSV-1 calculates the amount of deductions, SZV-6-2 contains a register of assessed and paid contributions, ADV-6-2 contains an inventory of documents transferred to the Pension Fund of the Russian Federation.
It is necessary
- - RSV-1 form;
- - form SZV-6-2;
- - form ADV-6-2;
- - company documents;
- - documents of employees;
- - information about the accrued wages of employees for the tax period;
- - ФЗ №212.
Instructions
Step 1
Download the RSV-1 form, approved by order of the Ministry of Health and Social Development of Russia No. 894n. Indicate the company number that was assigned during registration with the Pension Fund of the Russian Federation. Enter the code of the reporting period for which the calculation of pension contributions is made. If you are filling out a report for a quarter, indicate 03, for half a year - 06, for nine months - 09, for a year - 12.
Step 2
Enter the full name of the company or personal data of the individual entrepreneur, if the company has a corresponding OPF. Indicate the registration number of the company in TFOMS. Write the details of the company (TIN, KPP, OGRN) or an individual (TIN, OGRNIP), contact phone number and registration address of the organization.
Step 3
Indicate the number of insured persons, that is, the number of employees who have health insurance policies. Enter the average number of employees for the tax period. It is calculated by finding the average value of the number of employees for a quarter, six months, nine months, a year.
Step 4
On the first page of the RSV-1 form, pension insurance contributions are calculated. Before completing the first section, calculate the payment amounts for each employee. The percentage of deductions to FFOMS and TFOMS depends on the size of wages. When using a simplified system, the calculation is as follows. While the amount of payments is no more than 280,000 rubles, then 1% goes to FFOMS, 2% to TFOMS
Step 5
In accordance with federal law No. 212, employees born in 1967 and older form the funded part of the pension at their own discretion, employers transfer contributions only to the insurance part.
Step 6
For disabled people of groups 1, 2, persons whose income is subject to UTII, calculate insurance premiums at a reduced rate, in section 4 of the RSV-1 form, write down the list of documents that are the basis for applying a reduced rate. These are certificates of medical and social expertise.
Step 7
Attach a register of information on accrued and paid insurance premiums to the completed RSV-1 form. To do this, use the SZV-6-2 form. In it, indicate the personal data of each employee, the period of work, the number of the pension certificate. For employees, write out the amount of assessed and paid contributions for the quarter, six months, nine months, or a year.
Step 8
In the ADV-6-2 form, enter the amount of contributions for the insurance and funded part of the pension. Indicate the number of employees for each category. Add up the amounts, write the result in the final line.
Step 9
Confirm the completed forms with the seal of the organization (if any), the signature of the director, and the date of reporting. Submit to the relevant authorities by the 15th day of the second month following the tax period.
