What reports to submit in February. Persons required to submit a report
The reporting campaign for 2017 lasts the first months of 2018 and ends by April for organizations and by May for entrepreneurs. The composition of the reporting is determined by the taxation regime of the organization.
Deadlines for submitting financial statements for 2017.
Accounting statements for small businesses are the Balance Sheet and Financial Statement financial results. Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018
Accounting statements must also be submitted to the statistical authorities (Rosstat) also until April 2, 2018.
Restrictions on presentation method financial statements is not established, so it can be submitted both electronically and in paper form.
Individual entrepreneurs are not required to keep accounting records and prepare financial statements.
Information on the average number of employees.
Deadline for submitting calculations for insurance premiums to the Federal Tax Service (DAM) for the 4th quarter of 2017.
Since 2017, there have been changes in the procedure for calculating and paying insurance premiums. This order regulates new chapter Tax Code of the Russian Federation “Insurance premiums”. Since 2017, contributions to pension, health and social insurance are transferred under the administration of the Federal Tax Service.
The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the Federal Tax Service on time until January 30, 2018.
Deadlines for submitting reports to funds for the 4th quarter of 2017.
All organizations prepare and submit reports to extra-budgetary funds. These reports are also submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees registered in the 4th quarter, then organizations must submit zero reports. Individual entrepreneurs in the absence of employees should not submit zero reports.
Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels.
Deadline for submitting reports to the FSS (Social Insurance Fund) for the 4th quarter of 2017:
Form 4-FSS
- On paper: no later than January 22, 2018
- In electronic form: no later than January 25, 2018
Confirmation of main activity
- Statement indicating the leading type of activity
- Certificate confirming the main type of economic activity with calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)
Deadline for submitting reports to the Pension Fund (PFR) for the 4th quarter of 2016:
Form SZV-M Information about the insured persons
Form SZV-M must be submitted by the 15th day of the month following the reporting month. SZV-M due date for December 2017 – until January 15, 2018.
Form SZV-STAZH Information about insurance experience insured persons
EDV-1 Information on the policyholder transferred to the Pension Fund for maintaining personalized records
Deadlines for payment of insurance contributions to funds
Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the payment deadline falls on a weekend or holiday, the deadline is considered to be the next working day following it.
Deadlines for payment of contributions to the funds in the 4th quarter of 2017. and for the 4th quarter of 2017. no later than: October 16 (for September), November 15 (for October), December 15 (for November), January 15 (for December).
Deadlines for submitting tax reports and paying taxes for 2017 (for the 4th quarter of 2017)
The Tax Code of the Russian Federation sets its own deadlines for each tax.
Single simplified declaration for 2017
The right to submit a single (simplified) tax return is available to those organizations and entrepreneurs who, during the reporting (tax) period, simultaneously:
- there was no movement cash on current accounts and at the cash desk;
- there were no objects of taxation for the taxes for which they are recognized as payers.
A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year. (Article 80 of the Tax Code of the Russian Federation)
Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.
Taxpayers - organizations must submit a tax return under the simplified tax system for 2017 no later than April 2, 2018.
Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2017 no later than April 30, 2018. But since this is a day off, the deadline is postponed to the next working day, namely, as of May 3, 2018.
Tax under the simplified tax system is paid no later than the deadline established for filing a tax return.
Deadline for payment of the simplified tax system for individual entrepreneurs – no later than May 3, 2018.
We remind you that “simplified” are exempt from VAT (there are restrictions), income tax (there are restrictions), and property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).
Other taxes are paid by “simplified” residents in the usual manner in accordance with the legislation on taxes and fees.
Deadlines for submitting reports when applying UTII, deadlines for paying UTII for the 4th quarter of 2017.
Payers of UTII must submit tax returns and pay taxes quarterly. Deadline for submitting the UTII declaration for the 4th quarter of 2017: no later than January 22, 2018.
(Article 346.32, “Tax Code Russian Federation(part two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):
Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.
Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)
Deadlines for submitting VAT returns, deadlines for paying VAT for the 4th quarter of 2017.
VAT payment deadline for the 4th quarter of 2017: January 25, February 26, March 26, 2018. (1/3 of the amount of tax accrued for the 4th quarter of 2017).
Deadlines for submitting income tax reports, deadlines for paying income tax for 2017 (4th quarter of 2017)
Responsibility for this violation of submission deadlines tax returns provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.
For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses constitute officials tax authorities
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).To avoid being fined, comply with all deadlines for submitting reports and paying taxes.
Organizations on common system taxation reports are submitted monthly, quarterly, based on the results of 9 months and for the year.
Tax reporting in 2017 to the Federal Tax Service and funds
Reporting Where to take it Frequency of reporting and deadlines VAT declaration To the Federal Tax Service The tax period for VAT is quarterly.
Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year.
VAT is paid in equal installments within
3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period.The deadlines and procedure for filing a declaration, as well as the deadlines for paying VAT, are established by the Tax Code of the Russian Federation: Article 163, Article 174.
Income tax return To the Federal Tax Service The income tax return is submitted quarterly.
In 2017, the income tax return must be submitted:
Organizations that make monthly advance payments for income tax are required to submit declarations monthly no later than
28th day of the month following the reporting month.The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration To the Federal Tax Service The tax period for property tax is a calendar year.
For property tax, which is calculated from cadastral value, reporting periods are: I, II and III quarters of the calendar year.
For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year.
The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation.
The procedure for reporting and paying property taxes is regulated by the Tax Code of the Russian Federation: Article 386, Article 383.
Transport tax declaration To the Federal Tax Service Payment procedure and terms transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1.
Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 357, Article 363.
Land tax declaration To the Federal Tax Service The procedure and deadlines for paying land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1.
Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 388, Article 397.
Form 6-NDFL To the Federal Tax Service The tax period for personal income tax is a calendar year.
Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly.
Form 6-NDFL must be submitted in 2017:
The annual calculation in form 6-NDFL is due no later than
April 1 of the year following the reporting period.Unified calculation of insurance premiums To the Federal Tax Service A unified calculation of insurance premiums is submitted to the Federal Tax Service quarterly, starting from the first quarter of 2017: based on the results of the first quarter, half a year, nine months and a calendar year.
All organizations that have employees submit reports.
A single calculation of insurance premiums is submitted to the Federal Tax Service
in 2017:This calculation has almost completely replaced reporting
4-FSS.Form 2 - Personal income tax To the Federal Tax Service Personal income tax report according to form
2-NDFL is rented 1 (one) time per year.Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.*
Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.*
If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form.
The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information on the average number of employees To the Federal Tax Service Organizations need to provide information
on the average number of employees
until January 20, 2017. Information is provided
1 (one) time per year.Form 4-FSS In the FSS In 2016, all LLCs with employees on staff reported to the Social Insurance Fund based on the results of the quarter, half of the year,
9 months and a year.In 2017, the report on Form 4-FSS must be submitted once.
The report on Form 4-FSS for 2016 is submitted:
Instead of a report in Form 4-FSS, a Unified calculation of employee insurance contributions has been introduced, which must be submitted to the Federal Tax Service starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance from industrial accidents and occupational diseases In the FSS In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted quarterly to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund starting from the 1st quarter of 2017:
Based on the results of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above).
Confirmation of main activity In the FSS To confirm the main type of economic activity, the following documents are provided:
Statement;
Confirmation certificate;
A copy of the explanatory note to balance sheet for the previous year, except for small enterprises;
Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases.
This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.
Report on form RSV-1 To the Pension Fund In 2017, a report in form RSV-1 must be submitted to the Pension Fund only 1 (one) time in 2016.
Deadline for submitting RSV-1 for 2016: no later than 02/15/2017 in paper form;
No later than 02/20/2017 in electronic form.
In 2017, there is no need to submit quarterly reports in form RSV-1 to the Pension Fund. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Contributions to the Federal Tax Service.
Reporting according to the SZM-M form To the Pension Fund Reporting to the Pension Fund of Russia in 2017 in the SZV-M form is submitted no later than the 15th day of the month following the reporting month.
*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
Accounting statements in 2017 to the Federal Tax Service and Rosstat
**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
Deadlines for submitting LLC reports to the simplified tax system in 2016
Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.
Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.
The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.
The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.
In addition, an organization using the simplified tax system is required to report and pay transport and land taxes if it has property on its balance sheet that is subject to taxation.
A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.
Reporting Where to take it Deadlines and reporting procedures Declaration according to the simplified tax system To the Federal Tax Service The simplified taxation system declaration for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form.
The due date has been postponed to April 2, 2018, since if the last day of the deadline falls on a weekend and (or) non-working holiday, the deadline is considered to be the next working day.
The procedure and deadline for submitting a declaration under the simplified tax system is established in Article 346.23
Tax Code of the Russian Federation.Tax for 2016 must be transferred to the budget by March 31, 2017.
Deadline for payment of advance payments by the company using the simplified tax system:
The deadlines for paying advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.
April 2017 is a busy month in terms of paying taxes and submitting reports. We will give brief information about what an individual entrepreneur needs to do in April 2017. You can read more about each of the positions on our website in the relevant sections.
So, we bring to your attention the tax calendar for April 2017, deadlines for submitting reports and paying taxes:
1. Calculate and pay additional contributions to pension insurance for 2016
Where to pay: to the Federal Tax Service at the place of your registration, regardless of the place of your activity.
Who should pay: Individual entrepreneurs whose income exceeded 300,000 rubles in 2016.
Fine: 20% of the unpaid amount or 40% if intentional non-payment is established.
2. Submit the 2-NDFL report for 2016
Where to submit the report:
Who should submit:
Fine: 200 rubles for each certificate not provided.
3. Submit the 6-NDFL report for 2016
Where to submit the report: to the Federal Tax Service at the place of your registration.
Who should submit: all employers who made payments to employees in 2016.
Fine: 1000 rubles for each month of delay in the unsubmitted report. If the report is overdue for more than 10 days, the Federal Tax Service will suspend transactions on the current account.
Instructions for filling out the report and form.
4. Submit a report on UTII for the first quarter of 2017
Who should submit: Individual entrepreneurs and LLCs registered as payers of UTII.
Where to submit the report: To the Federal Tax Service at the place of registration.
Fine: 5% of the quarterly imputed tax for each month of delay, but not less than 1,000 rubles.
Filling procedure and form UTII declarations.
5. Calculate and pay the advance payment according to the simplified tax system for the first quarter of 2017
Who must pay: Individual entrepreneurs and LLCs using the simplified tax system.
Where to transfer the tax amount: To the Federal Tax Service at the place of registration.
Fine: there is no fine; you must pay a penalty in the amount of 1/300 of the Central Bank refinancing rate for each day of late payment.
6. Provide a declaration according to the simplified tax system and pay tax for 2016.
Who should submit and pay: IP LLC using the simplified tax system.
Where: to the Federal Tax Service at the place of your registration.
Fine: 5% of the tax amount reported for each month of delay, but not less than 1,000 rubles. The Federal Tax Service will block your bank account.
The procedure for filling out the simplified tax system declaration and the form.
7. Submit the 6-NDFL report for the first quarter of 2017
Who should take it: LLCs and individual entrepreneurs using hired labor.
Where: To the Federal Tax Service at the place of your registration.
Fine: 1,000 rubles. for each full or partial month of delay in submitting each report. Blocking a bank account.
Procedure for filling out the report and form.
8. Submit the 4-FSS report for the first quarter of 2017
The tax calendar for April 2017 establishes the following deadlines for submitting this report:
- on paper: until April 20, 2017;
- in electronic form: until April 25, 2017.
Who should take it:
Where: to the territorial Social Insurance Fund at the place of registration.
Fine: up to 30% of the amount of contributions.
9. Submit calculations for insurance premiums for the first quarter of 2017
Who should take it: all LLCs and individual entrepreneurs that are employers.
Fine: 5% of the amount of insurance premiums payable for the 1st quarter of 2017.
The procedure for filling out the calculation and the form.
10. Submit a report according to the SZV-M form for March 2017
Who should take it: all LLCs and individual entrepreneurs that are employers.
Where: territorial branch of the Pension Fund at the place of registration.
Fine: 500 rub. for each employee.
Instructions for filling out the SZV-M and form.
11. Calculate and pay the trading fee for the first quarter of 2017
Who should pay: Individual entrepreneurs and LLCs who are payers of the trade tax.
Where: to the Federal Tax Service at the place of registration.
Penalty: 20% of the unpaid fee.
Material devoted to the calculation of trade fees.
12. Pay insurance premiums from your salary for March 2017.
Who should pay: employers who paid wages to their employees in March 2017.
Where: to the Federal Tax Service at the place of registration, all contributions, except contributions for injuries. Contributions for injuries should be transferred to the territorial Social Insurance Fund.
Penalty for non-payment: 20% of the unpaid amount of contributions and penalties calculated on the day of payment.
About what changes have occurred in the area of payment of insurance premiums in 2017.
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The 4th quarter of 2018 is coming to an end, it’s time to prepare for reporting, not forgetting about monthly reports. Here is a table where there are deadlines for submitting reports for the 4th quarter of 2018, which are established by law.
We have prepared for you a convenient table with deadlines and names tax reporting, which also provides links to instructions for working with the BukhSoft program when filling out reporting forms.
Use the accountant's personal calendar from the BukhSoft program. Find out the current deadlines for submitting reports, transferring taxes and insurance contributions, as well as payments to employees. You can create a calendar for yourself. Then the program will send reminders of important dates to your email address. Try it for free:
Get a personal calendar
Reporting table for the 4th quarter of 2018
Deadlines for submitting the declaration (calculation)
Reporting name
Who should present
How to fill out using Bukhsoft
on paper
electronically
Doesn't give up until 01/25/2019 VAT return for the 4th quarter of 2018 Companies paying VAT (including VAT tax agents) and persons listed in clause 5 of Art. 173 Tax Code of the Russian Federation until March 28, 2019 (organizations listed in clause 3 of Article 80 of the Tax Code of the Russian Federation) until March 28, 2019 Income tax return for 2018 Companies on OSN (when paying quarterly advances) until 01/30/2019 (if the number of employees is no more than 25 people) until 01/30/2019 Calculation of insurance premiums for 2018 All companies and individual entrepreneurs are payers of insurance premiums until 01/21/2019 (if the number of employees is no more than 25 people) until 01/21/2019 Form 4-FSS for 2018 Employers* and insurers for compulsory social insurance (organizations or individual entrepreneurs with an insurance certificate, but without employees)
until 04/01/2018 (if the number of employees is no more than 100 people) until 04/01/2019 Property tax return for 2018 Organizations that pay property tax** until 04/01/2019 (if the number of employees is no more than 25 people) until 04/01/2019 Form 6-NDFL for 2018 Tax agents for personal income tax* until 01/21/2019 until 01/21/2019 Declaration on UTII for the 4th quarter of 2018 Individual entrepreneurs and companies - payers of imputed tax until 01/21/2019 (if the number of employees is no more than 100 people) until 01/21/2019 Single simplified declaration for 2018 Subjects entrepreneurial activity while simultaneously fulfilling the conditions of clause 2 of Art. 80 Tax Code of the Russian Federation - We submit a declaration in the absence of activity in Bukhsoft Online
Doesn't give up until 01/21/2019 Log of received and issued invoices for the 4th quarter of 2018 Companies and individual entrepreneurs that are not tax agents for VAT, but received or issued invoices with allocated VAT during the reporting period - We hand over the Logbook of received and issued invoices 2018
* Organizations, individual entrepreneurs and individuals, payers making payments and other remuneration individuals.
** The procedure for paying property tax is established by regional authorities in each constituent entity of the Russian Federation individually, so quarterly payments in a specific region may be canceled; check this nuance with your Federal Tax Service.Monthly reporting in the 4th quarter of 2018
When submitting quarterly reports, do not forget about monthly reporting for the 4th quarter of 2018. Two types of reports are submitted monthly:
- Form SZV-M;
- Income tax return for monthly advance payments.
Information on form SZV-M for October, November and December 2018 is submitted by employers acting for their employees to policyholders, in Pension fund RF. You need to report:
- for October no later than November 15, 2018;
- for November no later than December 17, 2018;
- for December - no later than January 15, 2019.
The procedure for filling out and the form of the income tax declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Depending on whether the company pays advances on income tax - quarterly or monthly - depends on the frequency of filing the corresponding return. We have indicated in the table when to submit the declaration for 2018. When paying advances on a monthly basis, the income tax return must be sent to the Tax Office no later than the 30th day of the month following the previous period.
We wish you good luck in the reporting campaign based on the results of the 4th quarter of 2018, and the convenient “Calendar” in the Bukhsoft Online system will tell you about the next due date for submitting reports that are required to be generated by your company.
What reporting needs to be submitted to the Pension Fund in 2017? What pension reporting forms and deadlines apply? Lists of reports are presented below.
Reporting to the Pension Fund has not been canceled
Since 2017, a unified calculation of insurance premiums, the form of which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551, must be submitted to the tax inspectorates. For the first time it needs to be presented for the 1st quarter of 2017. However, in 2017, it will still be necessary to submit reports to the territorial divisions of the Pension Fund. It wasn't cancelled. However, the composition of pension reports has become completely different.
Monthly reporting on insured persons
In 2017, at the end of each month, it is necessary to submit the SZV-M report form to the Pension Fund of Russia. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. This form has been used to report to the Pension Fund since 2017.
Send information on the SZV-M form in 2017 for 25 or more people to the Pension Fund in electronic form with an enhanced qualified signature. If you do not follow this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. WITH official The fine can range from 300 to 500 rubles.
At the same time, keep in mind that reports in the SZV-M form must be submitted to the Pension Fund in 2017 on a new deadline. If previously this report was submitted no later than the 10th of the month, then since 2017 the time has increased. At the end of each month, reports must be submitted no later than the 15th. " ".
Annual report to the Pension Fund on work experience
No later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of Russia a report on each insured person working for them (including persons who have entered into civil law contracts, the remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, is accrued insurance premiums). This is a new report, the obligation to submit it appeared in 2017 (Clause 2 of Article 11 Federal Law dated 04/01/1996 No. 27-FZ). This report is called the “experience report.” However, its form has not yet been approved.
It is worth noting that the information that accountants will need to display in the experience report is listed in the legislation. The annual report will need to show:- insurance number of an individual personal account;
- last name, first name and patronymic;
- the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
- the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
- periods of activity included in the length of service in the relevant types of work, determined special conditions labor, work in the Far North and equivalent areas;
- other information necessary for the correct assignment of an insurance pension and funded pension;
- the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;
- periods labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
- documents confirming the right of the insured person to early assignment of an old-age insurance pension.
For the first time, an annual report on work experience will need to be submitted to the Pension Fund only in 2018 (based on the results of 2017). It will need to be submitted no later than March 1, 2018.
Report on additional contributions
In some cases, organizations have the right to pay additional insurance contributions to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” You can do this:
- if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
- if the employee filed an application for deduction from his payments and payment of additional insurance premiums.
For each payment for the transfer of additional insurance contributions, it is required to create a separate register (form DSV-3) of employees for whom additional contributions were transferred (Part 4, Article 9 of Federal Law No. 56-FZ of April 30, 2008).
The generated registers in 2017 must be submitted to the territorial divisions of the Pension Fund of the Russian Federation no later than 20 calendar days from the end of the quarter in which the DSA was paid (Parts 5, 6, 7, Article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, say, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 register form for 2017 was approved by Resolution of the Pension Fund Board of June 9, 2016 No. 482p.
Updated RSV-1 for periods before 2017
In 2017, updated DAM-1 calculations for periods expired before January 1, 2017 should be submitted to the Pension Fund of the Russian Federation using the previous DAM-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify the RSV-1 for 2016, then the updated calculation must be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Pension Fund of the Russian Federation Board of January 16, 2014 No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated 07/03/2016). The tax authorities themselves will not accept “clarifications” for periods before 2017.
