Declaration of insurance premiums due date. Report to the pension fund. Who should present

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 comply with this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. The fine for an official may be 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 which appeared in 2017 (Clause 2 of Article 11 of the Federal Law of 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 employment (for the insured person hired by this policyholder during the reporting period) or the date of conclusion of a civil law contract, the remuneration for which in accordance with the law Russian Federation insurance premiums are calculated;
• 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 by special working conditions, 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 of 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.

Read also How many insurance premiums should individual entrepreneurs pay “for themselves” in 2018: the exact amount

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 dated April 30, 2008 “On additional insurance contributions for funded pensions and state support 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 July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods before 2017.

The financial statements for 2018 show the size of the property and the financial condition of the company. Compound financial statements The Ministry of Finance has revised it, but not for everyone. Changes in accounting for 2018, deadlines and report forms in Excel can be found in the article.

Accounting statements are systematic information about the financial position of a company as of the reporting date, the financial result of its activities and cash flows for the reporting period. Accounting (financial) statements must be reliable. All companies must compile and submit it. The obligation does not depend on what tax regime the organizations apply.

Changes in financial statements for 2018

The Ministry of Finance made changes to the financial reporting forms by order No. 41n dated 03/06/2018. Non-profit organizations submit a report on the intended use of funds. Previously, in the list of forms, this report was mentioned as an appendix to the balance sheet. However, by law this is an independent form of reporting. Therefore, officials excluded her from the applications.

The Intended Use Report form has changed. A column “Explanations” was added to it before the column “Name of indicator”. In the new column, indicate the number of the explanation for the corresponding line of the report. In the explanations, disclose information about income and expenses, movement Money during the reporting period.

The simplified report form remains the same. Non-profit organizations have the right to use it if the law does not prohibit them from simplifying accounting.

For commercial organizations, the forms of financial statements have not changed.

Composition of financial statements for 2018 for commercial companies

The composition of the financial statements is determined by Article 14 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Accounting consists of a balance sheet, a statement of financial results, an explanatory note and two appendices:

• statement of changes in capital,
• cash flow statement,

Tips from the experts

The financial reporting forms were approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. General forms of accounting are given in Appendix No. 1 to Order No. 66n. Simplified forms are in Appendix No. 5 to the same document. You can download free financial reporting forms for 2018 in Excel using the links below. The recommendations “How to fill out each line of the Balance Sheet in a simplified form” and “How to fill out each line of the Financial Results Report in a simplified form” will help you fill out the forms.

Accounting reporting forms

Deadlines for submitting financial statements for 2018

Annual accounting (financial) statements must be submitted to the tax office and statistical authorities no later than three months after the end of the reporting year. In other words - no later than March 31 of the next year. If the last day of the deadline falls on a weekend or holiday, submit it on the next working day (clause 47 of PBU 4/99). When it is necessary to submit reports based on the results of 2018, see the table.

Deadlines for submitting financial statements for 2018: table

If you do not submit your accounting (financial) statements to the inspectorate on time, the company will be fined 200 rubles. for each unsubmitted form (clause 1 of Article 126 of the Tax Code of the Russian Federation).

If you do not submit it in a timely manner balance sheet to the statistical authorities, then I will issue a fine to the organization in the amount of 3,000 rubles. up to 5,000 rubles, and for its officials - from 300 rubles. up to 500 rub. (Article 19.7 of the Administrative Code).

Storage period for financial statements in an organization: table

Requirements for preparing financial statements for 2018

The basic requirements for the presentation of accounting statements are given in Article 13 of Law No. 402-FZ and Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. The requirements are:

• reporting includes performance indicators of all divisions of the company, including its branches and representative offices, regardless of their location
• reporting is prepared in Russian rubles and in Russian
• The information in the statements is reliable and gives a complete picture of the financial condition of the company.

Accounting statements are considered prepared after they are signed on paper by the head of the organization. If accounting is carried out by a specialized organization, then the accounting statements must be signed by the heads of both organizations, that is, the one that provides accounting services (clause 17 of PBU 4/99).

The signature of the chief accountant on reports submitted to Rosstat is not required (Article 18 of Law No. 402-FZ dated December 6, 2011, Rosstat letter No. 532/OG dated April 7, 2016). The signature of the chief accountant is not required in the accounting reports submitted to the Federal Tax Service. This is not provided for by current legislation.

How did reporting to the Pension Fund of Russia change in 2017 in this regard? Which forms are still submitted to the Pension Fund, and which are required to be submitted to the Federal Tax Service? Let's consider all the regulatory nuances in this article.

Reporting to the Pension Fund in 2017 - what are the changes?

On January 1, 2017, Law No. 212-FZ of July 24, 2009 became invalid and Chapter 34 of the Tax Code of the Russian Federation came into effect, regulating the procedure for calculating and paying insurance premiums. Quarterly reporting on insurance premiums must be submitted in a single form (approved by Order No. ММВ-7-11/551@ dated 10.10.16) tax authorities instead of the abolished RSV-1 (2), 4-FSS and RV-3. Deadline – until the 30th day of the month following the reporting month.

Reporting to the Pension Fund is submitted in the following forms:

• The monthly reporting form to the Pension Fund since 2017 is SZV-M (approved by Resolution No. 83p of 02/01/16). Accounting services of enterprises began to report on this type monthly reporting in the Pension Fund of Russia since 2016 (since April).
• New reporting to the Pension Fund since 2017 - a consolidated form based on personalized accounting data regarding the length of service of the organization’s personnel.

Attention! The procedure for submitting reports to the Pension Fund is changing in 2017. Most of the old forms have been abolished; only 2 reports should be submitted to the Pension Fund: SZV-M (monthly) and a personalized report (yearly).

Reporting to the Pension Fund in 2017 - deadlines

Since 2017, it is necessary to report on insurance premiums to both the Federal Tax Service and the Pension Fund. Mandatory deadlines are shown in the table. The period from which the new rules come into effect is 1 sq. 2017

Deadlines for submitting Pension Fund reports in 2017:

Reporting type	Submission period	Term
	January 17	Until 15.02 (Law No. 250-FZ of 07/03/16)
	February 17
	April 17
	August 17
	September 17
	October 17
	November 17
	December 17
Experience report (personalized information)

Note! Submission of reports to the Pension Fund for 2016 follows the old procedure, since control functions are transferred to the Federal Tax Service only from 2017. The same rule applies to corrective reports for periods up to 2016 inclusive.

Pension Fund reports in 2017 - features of delivery

Let us consider in detail the mechanism for drawing up pension reports. We will talk about the report to the Pension Fund in 2017, compiled monthly, and the annual form. The need to submit applies only to enterprises; individual entrepreneurs’ reporting to the Pension Fund of the Russian Federation on fixed contributions is not regulated by law.

SZV-M – reporting to the Pension Fund from April 1, 2016

Purpose– this form is intended for monthly reflection information about the company's employees. The first reporting period was April 2016.

Rented by– is represented by all organizations/individual entrepreneurs that enter into employment (as well as GPA and copyright) contracts with employees and pay them remuneration, subject to insurance contributions.

Where to rent– submitted at the place of registration of the employer in the territorial branch of the Pension Fund of Russia.

Delivery form:

• Electronic – if there are more than 25 people.
• Paper – with a workforce of less than 25 people.

Deadline for submitting the report to the Pension Fund in 2017– monthly until the 15th. Last year (including December) it was submitted until the 10th.

Filling rules– the form consists of 4 sections. In the first, the employer’s details are filled in, in 2 – the period of data generation, in 3 – the type of form (initial, corrective, canceling), in 4 – information on employees is indicated. All hired/dismissed persons are required to be reported, including those with a hiring/dismissal date of the 30th/1st. In addition, it is necessary to include in the form employees who are on unpaid leave (without pay); workers using maternity leave. If the company has only one manager, information is filled in for 1 employee.

Fines for being late– for failure to comply with the established deadlines for submitting SZV-M, the Pension Fund will fine each employee 500 rubles.

Important! The fact that earnings are accrued does not matter. The formation of a monthly report to the Pension Fund of the Russian Federation is associated, first of all, with the conclusion of contracts of the above nature.

Personalized report to the Pension Fund for 2017

The RSV-1 calculation has been cancelled. A new report to the Pension Fund of Russia is introduced starting in 2017, based on information about the length of service of employees (Law No. 250-FZ, stat. 2, clause 4, sub-clause “c”). Control over personalized information remains with the Pension Authorities.

The current form is currently being developed and is expected to be approved at a later date. It can be said with absolute certainty that new form will contain information on the length of service of hired and permanent employees and external performers. Previously, such information was formed as part of the RSV-1 (section 6) and was submitted quarterly. Personalized reporting to the Pension Fund of the Russian Federation in 2017 is somewhat simplified and will be provided only at the end of the year.

The updated fines begin to apply in accordance with Art. 15.33.2 of the Administrative Code in the amount of 300-500 rubles. behind:

1. Refusal to provide required information.
2. Late delivery.
3. Submission with distorted or incomplete information.

Important! Since 2017, a fine of 1,000 rubles has also been introduced. for non-compliance with legislative norms regarding electronic submission of personalized reporting (Law No. 274-FZ, Stat. 17).

What has changed for separate divisions of the company

Submitting reports to the Pension Fund of Russia in 2017 by separate divisions underwent a number of changes. In 2016, the requirements for paying contributions and submitting reports at the actual address applied to those branches that have their own bank account, balance and accruals wages employees. Due to the repeal of Law No. 212-FZ, this provision is no longer in force.

In practice, this means that the provision on ownership of the account and balance ceases to apply, but, according to the Tax Code of the Russian Federation, separate divisions can calculate remuneration for the work of their personnel. That is, calculate contributions and submit reports to the territorial bodies of the Pension Fund. This innovation did not affect entrepreneurs.

Note! Additionally, for branches created after 01/01/17, a new obligation was introduced to notify the Federal Tax Service Inspectorate of the parent organization about the fact of settlements with personnel for the performance of labor duties. Duration – 1 month from the date of receipt of authority (Article 23 of the Tax Code of the Russian Federation).

Thus, mandatory reporting in the Pension Fund of Russia for employers in 2017 there are two forms - SZV-M, which was in force previously and is presented according to data for each month. As well as a new report on information about employee experience, provided based on data for the year. The nuances of filling out personalized reporting are under development.

On behalf of the President, the Federal Tax Service began to develop new reporting, which will be called the unified social insurance contribution, abbreviated as ESSS. In fact, this contribution will combine payments in social funds, which every organization now pays, and these are contributions to the Social Insurance Fund, the Pension Fund and the Federal Compulsory Medical Insurance Fund. This measure is inevitable, since a decree was previously signed according to which control over these contributions will be transferred to the Federal Tax Service. Of course, all the subtleties are not yet known, but something is already known.

Who will pay the Unified Social Insurance Tax from January 1, 2017?

By and large, for companies paying social contributions, which are paid from remunerations for remuneration of employees under civil law and employment contracts In terms of payments, nothing will change much. But apparently such an innovation will be useful, since it will be necessary to pay fees not to 3 organizations, but to one. Also, reporting will now be unified.

On behalf of the President, the Federal Tax Service must develop a roadmap for creating a unified mechanism for administering contributions to social and pension insurance of citizens. This measure is necessary to implement changes in payments and control the receipt of funds, and reporting on the ESSS, which will replace the FFOMS, the Social Insurance Fund and the Pension Fund. Corresponding amendments to the legislation must be made before March 1, 2016.

ESSR rates in 2017

At the moment, the roadmap does not yet contain information about the amount of the future single tax, but it is known that the total rate will not exceed the existing ones for the above three taxes. However, there is a possibility that the ESS rate will be even lower; according to the president’s proposal, it will be reduced by 2.5-3%. Earlier, based on the president’s promise, a proposal was made not to raise taxes until 2018.

ESSS payment deadlines in 2017

At the moment, the deadlines for paying this insurance fee have not yet been established, but it is tentatively planned that the deadlines will be the same as in the case of paying insurance premiums, that is, no later than the 15th. The BCC for payment of this tax will be known later - after December 1, 2016. By this date, the details for paying taxes, fines and penalties under the ESSS will be known.

Single collection reporting

The tax reporting form will be developed by October 1, 2016; it will take into account all the necessary information for administering the expenditure part, as well as fields for personalized accounting. Most likely, the report will be provided quarterly and will be completed on a cumulative basis from the beginning of the year. Tax reporting will be required to the Federal Tax Service at the place of registration of the organization.

What is the deadline for submitting reports to the Pension Fund in 2017? Or do all calculations need to be submitted to the INFS? When and where to report for 2016 using the RSV-1 form? What is the deadline for taking SZV-M in 2017? This article provides a convenient table with reporting deadlines.

Deadline for delivery of RSV-1 in 2017

From 2017, insurance premiums will be administered by the Federal Tax Service. However, the calculation according to the RSV-1 form for 2016 will still need to be submitted to the territorial divisions of the Pension Fund. The Federal Tax Service will be required to submit reporting on contributions, which will be compiled for the period from January 1, 2017. The deadlines for submitting RSV-1 in 2017 to the Pension Fund units are as follows:

Deadlines for completion of SZV-M in 2017

In 2017, policyholders (organizations and individual entrepreneurs) will still need to submit monthly reports in the SZV-M form to the Pension Fund of Russia divisions. Tax office these calculations will not be accepted.
In 2016, the original SZV-M form must be submitted based on the results of each past month - no later than the 10th day of the next month. Cm. " ".

However, since 2017, SZV-M has been introduced new term delivery of SZV-M. Monthly reports will need to be submitted no later than the 15th day of the month following the reporting month (subparagraph “d”, paragraph 4, article 2 of the Federal Law of July 3, 2016 No. 250-FZ). In the table we summarized the deadlines for submitting SZV-M in 2017.

The reporting month	Due in 2017
December 2016	No later than January 16 (since the 15th is Sunday)
January 2017	No later than February 15
February 2017	No later than March 15
March 2017	No later than April 17 (since the 15th and 16th are weekends)
April 2017	No later than May 15
May 2017	No later than June 15
June 2017	No later than July 17 (since the 15th and 16th are weekends)
July 2017	No later than August 15
August 2017	No later than September 15
September 2017	No later than October 16 (since the 15th is Sunday).
October 2017	No later than November 15
November 2017	No later than December 15