Title page RSV 1 sample. Accounting info. Place of provision code

July 30, 2018 is the last day for submitting the DAM for the six months. The Federal Tax Service for the Tomsk Region has prepared a leaflet for accountants.

The Memo focuses on the positions that cause the greatest difficulties for insurance premium payers.

The calculation of insurance premiums is approved by Order of the Federal Tax Service dated October 10, 2016 N ММВ-7-11/551@ and is submitted quarterly no later than the 30th day of the month following the reporting (calculation) periods - April 30, July 30, October 30, January 30.

Which sections to fill out Sections of the DAM that are required to be filled out by legal entities and individual entrepreneurs making payments to individuals:

• front page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Subsection 1.1 of Appendix 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• Subsection 1.2 of Appendix 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
• Section 3 “Personalized information about insured persons.”

Legal entities, regardless of the activities carried out, in the absence of payments and other remuneration in favor of individuals, present a calculation with “zero” indicators. In the “zero” calculation, section 3 regarding personal data (subsection 3.1) is filled out for a person who has the right to act without a power of attorney on behalf of a legal entity (director, manager, chairman, etc.). Sections of the DAM that must be completed in certain cases:

• if an organization or individual entrepreneur charges insurance premiums for health insurance at additional rates to employees performing work with the right to early retirement (subparagraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ), subsections 1.3.1 - 1.3.2 are filled in Appendix 1 to section 1;
• an accredited IT organization that charges contributions at a reduced rate (code 06) fills out Appendix 5 to the section. 1;
• a payer using the simplified tax system and calculating contributions at a reduced rate (code 08) fills out Appendix 6 to section 1;
• if the organization employs temporarily staying foreigners, Appendix 9 to Section 1 is completed.

In the regions where the FSS pilot project for direct payments operates, which provides for the specifics of financial support, assignment and payment of insurance coverage, Annexes 3 and 4
Calculations for section 1 are not completed.

Sections of the DAM that are required to be completed by heads of peasant farms:

• front page;
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms.”

Section 3 RSVPSection 3 “Personal information”:

“Calculation (reporting) period (code)” of Section 3 must correspond to the value of the calculation (reporting) period in the Title Page. Similar requirements apply to the value in the “Calendar year” line.

In Section 3, there cannot be two sheets with the same values ​​for the SNILS and full name indicators.

In the calculation, the personal data of the insured persons must correspond to the data specified in the information on the SZV-M (SZV-Experience) forms, which are submitted to the Pension Fund of the Russian Federation. Recommended for subsection 3.1:

Details “Last name”, “First name”, “Patronymic”:

• may contain uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet. The presence of lowercase letters i, v of the Latin alphabet, as well as the use of these letters as the first or only character, is not acceptable;
• must not contain numbers or punctuation marks other than “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space);
• cannot contain the characters "." (period), “-” (hyphen), “’” (apostrophe), “ ” (space) as the first, last, or only character. Location of the "." (dot) after the symbol “-” (hyphen), as well as two or more characters “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space) or combinations thereof are not allowed.

“TIN” details (if available):

• is filled out in accordance with the Certificate of Registration of an individual with the tax authority (Form No. 2-1-Accounting). The “TIN” details can be clarified on the official website of the Federal Tax Service of Russia using the “Find out TIN” service.

Props "SNILS":

• consists of 11 digits and is filled in the format XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9. The last two digits are indicated separated by a space.

Details “Document series and number” for citizens of the Russian Federation (“Identity document code” equal to “21”):

• filled in the format XX XX XXXXXX, where X takes numeric values ​​from 0 to 9 (the series and number are separated by the “ ” (space) sign.

Props “Date of birth”:

• should not exceed the current date (the date the calculation was completed). Year of birth - more than 1900.

Recommended for subsection 3.2

If no payments were accrued to the employee during the reporting period, then subsection 3.2 is not completed.

Props “Month”:

• must be filled out in accordance with the month number in the reporting period, for example, in the calculation for the half-year, months 1, 2, 3 cannot be indicated;
• month numbers are indicated sequentially and should not be repeated, for example, in a half-year report it is unacceptable to indicate first 6, then 5 and 4 months, and it is also unacceptable to indicate 4, 4 and 6 months;
• when paying remuneration only in the first and last months of the reporting period, it is necessary to indicate all months sequentially, with a zero indicator indicated in the second month of the quarter.

Section 1 of the RSVSubsections 1.1 “Calculation of contributions for compulsory pension insurance” and 1.2 “Calculation of contributions for compulsory health insurance”

Data on payments, including non-taxable ones, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must correspond to the data in section 3 for all employees.

For calculations with “zero” indicators, line 010 “Number of insured persons” is indicated equal to 1 (i.e. a person who has the right to act without a power of attorney on behalf of a legal entity). The detail “Payer rate code” in subsection 1.1 must correspond to the detail “Insured person category code” from section 3. Recommended for payers using basic rates - codes “01”, “02”, “03”: considering that the payer rate codes “ 01”, “02”, “03” correspond to one category code of the insured person “NR”, it is recommended to fill out one Appendix 1 to Section 1 of the calculation indicating one, any of the above, payer tariff codes. Recommended for payers applying reduced tariffs:

Data on payments, including non-taxable ones, to the tax base from section 3 for all employees must be reflected in subsection 1.2.

For example, with a reduced tariff “code 08” (compulsory medical insurance - 0%), the amount of payments, non-taxable payments and the tax base (lines 030, 040, 050) must contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated equal to zero.

The same is true when filling out Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.”

All entrepreneurs who pay insurance premiums for employees are required to submit the DAM form to the Federal Tax Service. In addition, employers submit information about employees.

In our publication today, we will look at the rules and procedure for filling out a report to the Federal Tax Service and will dwell in more detail on personalized accounting (Section 3 of the DAM form). At the bottom of the page you can download the 2019 RSV PRF form and a sample of filling out this document.

Until 2017, the DAM form was provided to the Pension Fund. In connection with the transfer of administrative functions for the payment of contributions to the Federal Tax Service Inspectorate, from 01/01/2017, the following contributions must be paid and a report on them must be submitted to the Federal Tax Service Inspectorate at the place of registration of the individual entrepreneur:

• for compulsory pension insurance;
• for compulsory health insurance;
• for compulsory insurance for temporary disability and maternity.

DAM form: the latest changes in the document were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Changes in the DAM form in 2017 are as follows:

The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.

Let us emphasize that for the 4th quarter of 2018, the DAM must be submitted in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The fact is that in July 2018, a draft order was published to amend the DAM form. It was assumed that already in 2018, reporting on insurance premiums will be submitted using a new form.

However, the new form has not yet been approved. But it would not be superfluous to talk about the changes that will be reflected in the new DAM. Let's list them:

1. Added the “Payer Type” section. You will need to indicate:

• sign “1”, if during the reporting period the taxpayer paid the amount in favor of individuals;
• sign “2”, if payments were not made to individuals.

2. Change of the reporting period. The DAM will be filled out not with an accrual total (for a quarter, half a year, 9 months and a year), but quarterly (Q1 2019, Q2 2019, etc.).

3. Fields will be added to subsections 1.1 and 1.2. New fields in 2019 will reflect the amount of tax deductions (field “Amount of expenses accepted for deduction in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation”).

4. Subsection 1.4 has been deleted. In the current form for 2018, subsection 1.4 reflects the calculation of insurance premiums for social security of flight crew members and certain categories of coal industry workers. In the new form, this subsection will be submitted as a separate attachment.

5. Lines removed from Appendix 2.2. Due to the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy activities), the corresponding lines in Appendix 2.2 have been deleted.

6. The lines of subsection 2.2, which reflected the amounts of settlements with foreign employees who are not citizens of the EAEU, have been removed.

7. Addition to line 055, which will reflect the amounts of payments to foreigners who are non-citizens of the EAEU.

Deadline for submitting the DAM in 2019

Regardless of the format for submitting the report, the DAM report is submitted quarterly, before the 30th day of the month that follows the reporting period.

If the deadline for submitting a calculation falls on a weekend, the document can be submitted on the first working day (after the weekend).

The deadline for submitting RSV-1 for the 4th quarter of 2018 is January 30, 2019; for the 1st quarter of 2019 - April 30, 2019

DAM 2019 report format

Just like in 2018, it is allowed to submit it on paper to organizations and individual entrepreneurs whose number of employees does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form using the TSC.

Who submits the payment and where?

At the end of each quarter, all employers must submit the calculation of the DAM form to the Federal Tax Service at the place of registration.

Separate divisions, which have a separate current account and balance, pay insurance premiums and submit reports at their location.

Zero report for no activity

If there was no business activity, no salaries were accrued or paid to employees, but you are registered as an employer, the DAM still needs to be submitted. A zero report is also submitted in the absence of accrual of contributions for employees.

Structure and rules for filling out the document

The RSV form consists of a title page and 3 sections:

1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.

Each section includes several subsections and appendices to them. At first glance, it seems that the DAM report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, first we will find out who exactly needs to fill out which sections and subsections.

FRONT PAGE. Completed by all policyholders without exception.

SHEET “Information about an individual who is not an individual entrepreneur.” Individual entrepreneurs and organizations do not fill out this sheet. It is filled out by individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - are filled out and submitted by all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.

Section 2 and Appendix 1 to Section 2 are filled out by the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are completed if an individual entrepreneur or organization charges insurance premiums at additional rates.

Applications 5; 6; 7; 8 to section 1 is filled out by individual entrepreneurs or LLCs, which apply reduced rates when calculating insurance premiums.

Appendix 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.

Appendix 10 to Section 1 must be completed if in the reporting quarter income was paid to students who worked in student teams.

Appendices 3 and 4 to Section 1 are filled out by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.

Having selected the sections relevant to your activity, you can begin filling them out.

The rules for filling out the document are as follows:

1. Each field of the report contains a specific indicator; it cannot be supplemented with other information.

2. Pages are numbered in the corresponding cells as follows: “001”, “002”... “033”.

3. There are two fields for recording a decimal fraction: the first contains the whole part, and the second - the remainder.

4. Text fields are filled in from left to right, starting from the first window.

5. Cost indicators are indicated in rubles and kopecks, separated by a dot.

6. When filling out a document on a computer, use the Courier New font (16-18 point).

7. In the fields for quantitative and total indicators, enter “0” (“zero”). In other cases, for example, when there are no text indicators, a dash is placed in all familiar places in the field.

8. When filling out the calculation on a computer, there is no need to put zeros and dashes in the empty cells.

9. At the end of each page of the DAM you need to put a signature and indicate the date of signing.

10. If there is a seal, it is placed on the title page.

Procedure for filling out the DAM in 2019

SECTION 1: INSURANCE PREMIUM SUMMARY

Section 1 includes information on the calculation of pension, medical contributions, as well as contributions to insurance for temporary disability and maternity. Using the insurance premium accounting card, reflecting payments and rewards accrued and paid to individuals in the reporting period of 2019, lines 010 to 123 are sequentially filled in. In this case, line 030 is filled in with a cumulative total from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form for all types of contributions is filled out in the same way.

Further, lines 120-123 of Section 1 include amounts that exceed the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no fact of excess, then these lines are not filled in.

APPENDIX 1: CALCULATION OF INSURANCE PREMIUMS FOR COMPULSORY PENSION AND HEALTH INSURANCE FOR SECTION 1

First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled out in accordance with the tariff code depend on it.

This application consists of several subsections. Which of the subsections and who needs to be filled out is written above.

APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MATERNITY TO SECTION 1.

At the beginning, indicate the payment attribute:

“1” - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the Social Insurance Fund budget;

“2” - if benefits are paid by employers, and then the costs are offset against the payment of insurance premiums.

The form is then completed in the same way as the previous application.

APPENDIX 3 COSTS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MATERNITY AND COSTS IMPLEMENTED IN ACCORDANCE WITH THE LEGISLATION OF THE RUSSIAN FEDERATION TO SECTION 1.

If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and is not submitted as part of the calculation for the reporting quarter of 2019. If payments have taken place, then use the following filling procedure:

• on lines 010-090 - indicate for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).

All other applications are filled out similarly to the previous ones and do not raise additional questions.

Important: Starting with the report in the DAM form for the 4th quarter of 2017, according to paragraph. 2 clause 7 art. 431 of the Tax Code, the Federal Tax Service will not recognize the report as submitted if errors are made in the following indicators of Section 3 for each individual:

• 210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
• 220 - the base for calculating pension contributions within the limit for the same months;
• 240 - the amount of calculated pension contributions within the limit for the same months;
• 250 - totals for columns 210, 220 and 240;
• 280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
• 290 - the amount of calculated pension contributions at the additional tariff for the same months;
• 300 - totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

The above rules for filling out the DAM report apply to the DAM for the 4th quarter of 2018, which must be submitted by January 30, 2019.

Now let's talk about the form of the DAM for the periods of 2019. Currently, the Unified Portal for posting draft legal acts has a new DAM form, which is expected to start working on reports in the near future.

The new form does not contain an annex containing information about the application of the reduced tariff established for the period until 2019. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields will appear.

In section 3 (personalized information of individuals). A new attribute “Adjustment type” has appeared. Similar to SZV-M, in the new DAM it will be necessary to indicate which form is being submitted: original, corrective or canceling.

Updated 02/09/2019

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Form RSV-1 from the first to the fourth quarter of 2013 - calculation of accrued and paid insurance premiums.

The RSV-1 calculation form was presented by insurance premium payers making payments and other benefits to individuals.

When did you give up?

In 2013, calculations for insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund (form RSV-1) had to be submitted quarterly, before the 15th day of the second calendar month following the reporting period:

• until May 15, 2013 for the 1st quarter of 2013;
• until August 15, 2013 for the first half of 2013;
• until November 15, 2013 for 9 months of 2013;
• until February 17, 2014 for 2013.

In what form?

The calculation was presented on paper or in electronic form in accordance with the legislation of the Russian Federation. At the same time, organizations with an average number of personnel of more than 50 people were required to submit reports in the RSV-1 form only in electronic form.

From the first to the fourth quarter of 2013, the RSV-1 form was in force - Calculation of accrued and paid insurance premiums.

Approved by Order of the Ministry of Labor of the Russian Federation dated December 28, 2012 N 639 (registered with the Ministry of Justice on March 4, 2013 No. 27441) “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Fund compulsory health insurance by payers of insurance premiums making payments and other remuneration to individuals, and the Procedure for filling it out.”

How does the RSV-1 form for 2013 differ from the form in force in 2012?

Line 121 has been added to Section 1 to reflect additional contributions accrued from the beginning of the billing period from amounts exceeding the maximum base for calculating insurance premiums. It is required to be filled out only in column 3 (Insurance part), if additional accruals have been made for past periods in amounts exceeding the maximum base value.
Columns have been added to reflect accrued and paid contributions at the additional rate for certain categories of insurance premium payers:

Column 5 - in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ

Column 6 - in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ

Insurance premiums for compulsory health insurance are reflected in Column 7.

Section 2 is called “Calculation of insurance premiums by tariff and additional tariff” and includes Sections:

2.1. Calculation of insurance premiums according to tariff

2.2. Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ*

2.3. Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ**

* With regard to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”

** In relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”

Sections 2.2 and 2.3 are filled out by policyholders who have jobs with difficult, hazardous working conditions, in hot shops, work in which gives the right to early retirement and who pay contributions at additional tariffs.

In Section 3.1, the number of lines for indicating the dates of issue and expiration dates of certificates has been increased:

• A certificate confirming the fact of disability, issued by federal state medical and social examination institutions;
• Certificate from the medical labor expert commission on the conditions and nature of work of disabled people.

New columns have been added to Section 4:

Column 2 - Grounds for additional assessment of insurance premiums

Indicate 1 - in case of additional accrual based on inspection reports (desk and (or) on-site), for which decisions to hold insurance premium payers accountable during the reporting period came into force;

2 is indicated - if the payer of insurance premiums independently accrues additional insurance premiums in the event of detection of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods in accordance with Article 7 of the Federal Law of July 24 2009 No. 212-FZ.

Column (6) is highlighted to reflect additional assessed contributions from amounts exceeding the maximum base value for calculating insurance premiums.

Columns 8 and 9 to reflect additional accrued contributions at the additional tariff for certain categories of insurance premium payers.

Form valid until 2012

If you want to figure out how to fill out the RSV-1 yourself, then read the article below.

In addition to reporting to the Pension Fund, reporting to the Social Insurance Fund has also changed. The procedure for filling out the new 4-FSS form can be found at, where you can also download the form itself and a sample of how to fill it out.

What has NOT changed in RSV-1 reporting?

As before, the deadline for filing RSV-1 is until the 15th of the second month of the reporting period.

As before, organizations with an average number of employees of less than 50 people can submit RSV-1 in writing, all others are submitted electronically through an electronic document management operator.

The report must be submitted to the Pension Fund branch where the policyholder is registered.

What has changed?

All innovations in reporting to the Pension Fund are discussed in detail in. The most important of them is that you no longer need to fill out forms SZV-6-4, ADV-6-2 and ADV-6-5. These three forms are successfully replaced by the sixth section of the new RSV-1 form, which we will talk about filling out below.

The very form of calculating insurance premiums RSV-1 has changed a lot, all changes in this report, some of its changes are considered.

For clarity, let’s fill out the RSV-1 for 6 months of 2014, using this as an example, we’ll look at what exactly has changed and how to reflect the data on accrued and paid insurance premiums for compulsory health insurance and compulsory health insurance, as well as personalized accounting information in the new form.

Sample of filling out the RSV-1 form

All indicators are calculated on a cumulative basis from the beginning of the year, that is, for the first half of the reporting year. In RSV-1 you need to enter data for the first 6 months of this year (January-June inclusive).

The title page, sections 1, 2 and 6 are required to be completed.

The third section is filled out when the policyholder applies reduced insurance premium rates (2014 change: data on disabled employees no longer needs to be reflected; now section 2.1 must be filled out for them, indicating rate code 03).

The fourth section reflects data on additional accrued insurance premiums, if any. The section is completed if any data was entered in field 120 of Section 1.

The fifth section is drawn up if during the reporting period there were payments to students in professional and higher educational institutions for activities carried out in student groups.

Front page:

The adjustment number depends on whether the report is being submitted for the first time or being adjusted. For the initial submission, “0” is written; for adjustments, the correction number “1”, “2”, etc. is indicated.

The reporting period is for half-year “6”.

The calendar year is “201_”.

The type of adjustment is a new field in RSV-1; this was not the case in the old form. The field is filled in if an updated calculation is submitted. Enter “1” when clarifying indicators for the payment of insurance contributions for compulsory pension insurance, “2” when changing the amounts of accrued insurance contributions for compulsory health insurance, “3” when changing indicators regarding contributions to compulsory medical insurance.

Termination of activity – to be filled in if the organization is liquidated or the individual entrepreneur is closed (put “L”).

The number of insured persons is the number of employees from whose salaries contributions are calculated and paid. This number should be equal to the number of completed sections 6.

The average number of employees, calculated in the manner prescribed by law, is indicated.

The “I confirm the accuracy” section is filled out depending on whether the RSV-1 is submitted to the Pension Fund personally or through a representative.

In general, the title page has become simpler; the fields for indicating the address, OGRN, OKATO have been removed. The new OKTMO code also does not need to be indicated anywhere.

Subsection 2.1

Data on employee payments and insurance premiums accrued from these payments for compulsory health insurance and compulsory medical insurance are reflected.

There are fewer lines in the pension insurance section due to changes in the calculation of contributions to compulsory pension insurance; there is no longer a need to divide employees by age, and accrued contributions into the funded and insurance parts. Contributions are reflected in one amount.

The health insurance section has not changed.

Column 3 indicates indicators calculated from the beginning of the billing period, when filling out DAM-1 for the half year 201_ - for the first 6 months.

In columns 4,5,6 – indicators for the last three months: April, May, June.

Subsections 2.2 and 2.3

Data are reflected on those applied to persons working in hazardous and hazardous work (6 and 4% for 2014) (Part 1 and Part 2 of Article 58.3 of Law No. 212-FZ of July 24, 2009).

In both sections, one line was removed, which reflected expenses accepted for deduction in accordance with Part 7, Article 8 of the Federal Law No. 212-FZ dated July 24, 2009 (under copyright and other similar agreements).

Otherwise, the filling of the sections has not changed; similarly, column 3 shows data for the first half of the year, and columns 4-6 for the last three months: April, May, June.

Subsection 2.4

Filled out for additional contributions (Part 2.1 Article 58.3 of Law No. 212-FZ dated July 24, 2009) based on the completed or certification.

If, based on the results of the special assessment, an acceptable or optimal class is established, then the section does not need to be filled out, since the additional tariff will be equal to 0.

If the company employs workers from the list reflected in paragraph 1, paragraph 1, article 27 of the law of December 17, 2001 No. 173-FZ, then “1” is put in the “base code” field, if from the list reflected in paragraph 2- 18 clause 1 article 27 of the same law, then “2” is put in the field. If the organization employs workers from both categories, then you need to fill out two subsections 2.4 in relation to each category.

You should mark with a cross the basis on which the data is entered into this subsection (special assessment, certification).

Next, fill in the data depending on the established class of working conditions: indicate the amount of payments in respect of employees for whom, based on the results of a special assessment or certification, the corresponding class of working conditions was established; payments from which contributions are not calculated; accrual base; the amount of contributions at the additional tariff and the number of employees.

At the end of the article, you can download a sample of filling out RSV-1 for 6 months of 201_, in which this subsection is completed in relation to one employee, for whom, based on the results of workplace certification, a working condition class of 3.1 was established.

Attention! Form RSV-1 does not reflect data on the special assessment or certification carried out anywhere, but if you filled out subsection 2.4, then be prepared for the fact that the inspection authorities may require this data from the organization.

Section 1

Data on accrued and paid insurance premiums for pension and health insurance is reflected. The section is quite simple to fill out and understandable; we will not consider filling it out in detail. If you have any questions, ask, we will try to answer.

Section 6

A new section containing personalized accounting information for each employee who received payments in the reporting period. If there were no payments to the employee, then there is no need to fill out the sixth section for him.

It was this section that replaced the three forms filled out earlier: SZV-6-4, ADV-6-5 and ADV-6-2.

6.1

Last name, first name, patronymic of the employee in the nominative case, his SNILS number.

Completed information about employees is grouped into packs of no more than 200. There is no need to compile inventories; in the new RSV-1 form they are replaced by subsection 2.5.

6.2

When filling out the RSV-1 form for the half-year, the reporting period “6”, year “201_” is indicated.

6.3

One of three types of adjustments is indicated: “initial” – for initial submission, “corrective” – when making changes, “cancelling” – if it is necessary to cancel previously submitted information.

The reporting period and year are indicated only for the “corrective” and “cancelling” adjustment types.

6.4

Payments to employees are indicated depending on the category of the insured person - from the beginning of 201_ and for the last three months (April, May, June).

Column 7 reflects payments in excess of the established maximum base for calculating contributions (RUB 624,000 in 201_).

6.5

The amount of accrued contributions to compulsory pension insurance from payments of this employee, not exceeding the maximum base.

6.6

Filled out when adjusting data for the last three months of the reporting period, while the correcting or canceling section 6 is completed separately.

When adjusting data for 2010-2013, columns 4.5 are filled in; for 201_ - column 3.

6.7

This subsection of the RSV-1 form is issued in relation to employees to whom, based on the results of a special assessment or certification, additional contribution rates are applied.

6.8

The period during which the employee worked in the last three months (April, May, June).

A sample of filling out section 6 of the RSV-1 form can be downloaded below.

Subsection 2.5

Information on the formed packs of sections 6.

Subsection 2.5.1 provides a list of generated batches with the “initial” adjustment type.

Subsection 2.5.2 provides a list of packs with the type of adjustment “corrective” and “cancelling”.

You can also see an example of filling out this subsection in the RSV-1 sample, which you can download below.

Please note that starting from January 1, 2017, you no longer need to submit the RSV-1 calculation.

Who takes the RSV-1

Until 2017, at the end of each quarter, all employers were required to submit a calculation to the Pension Fund of the Russian Federation using the RSV-1 form. It reflected information on insurance premiums accrued and paid in the reporting quarter for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

Starting from 2017, individual entrepreneurs and LLCs submit the SZV-M report and the new annual report “Information on the insurance experience of insured persons (SZV-STAZH)” to the Pension Fund.

Form RSV-1 for 2016

You can download the RSV-1 report form for 2016 for free from this link.

Sample form for 2016

You can see a sample of filling out the form according to the RSV-1 form on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with an electronic signature.

Deadlines for submission in 2017 for 2016 For 2016, the calculation must be submitted by February 15, 2017 in paper form and by February 20 in electronic form. Fines for late submission of RSV-1 calculations

The following penalties are established for late submission of the RSV-1 form:

• if contributions have been paid – 1,000 rubles;
• if contributions have not been paid - 5% of the amount of contributions calculated for payment for the last 3 months of the reporting period, but not more than 30% and not less than 1,000 rubles.

Since 2014, personalized accounting information has been included in the RSV-1 calculation. For failure to submit them, a separate fine is collected - 5% of the contributions accrued for the last three months of the reporting period (the fine is not limited to the maximum and minimum amount).

According to the Russian Ministry of Labor, collecting two fines for the same violation (failure to submit the RSV-1 form) is unacceptable. Additional responsibility for personalized accounting should arise only in the event of submission of incomplete or incorrect information. Judicial practice on this issue has not developed, so it is not known how the territorial branches of the Pension Fund of Russia will behave in such a situation.

Please note that for failure to provide the RSV-1 calculation, I can impose a fine in the amount of 300 to 500 rubles from officials of the organization (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit the RSV-1 calculation

The RSV-1 calculation is submitted to the Pension Fund office:

• Individual entrepreneur at his place of residence;
• LLC at its location.

Note: separate divisions with a separate balance sheet and current account pay contributions and submit reports at their location.

RSV-1 feeding methods

A report on form RSV-1 can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Pension Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

Please note that you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit reports to the Pension Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic digital signature, you must conclude an agreement with one of the electronic document operators and notify your Pension Fund office about this. After this, you will be able to send RSV-1 reports via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the Pension Fund of Russia sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Structure of RSV-1 for 2016

Form RSV-1 contains a title page and 6 sections

• The title page and sections 1 and 2 are completed by all employers.
• Section 3 is completed only if reduced tariffs are applied.
• Section 4 is filled out if there are values ​​in lines 120 and 121 of section 1 (information about additionally accrued contributions).
• Section 5 is completed if payments are made for activities in student groups.
• Section 6 contains individual information for each employee (personalized accounting).

Basic filling rules

• At the top of each page the registration number in the Pension Fund is indicated.
• Only one indicator is entered in each line.
• If there are no indicators, dashes are placed in the columns of sections 1-5, and the columns of section 6 are not filled in.
• In RSV-1, correction of errors using a correction agent is not allowed.
• At the end of each page there is a signature and date of signing.
• The stamp (if any) is placed on the title page, where the MP is indicated.

Instructions for filling

You can download the official instructions for filling out the RSV-1 calculation from this link.

Front page

In the “Clarification number” field, put: “000” (if the declaration is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.

In the “Reason for clarification” field, indicate the reason code for submitting the clarified calculation:

• “1” – clarification of indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs);
• “2” – clarification due to changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates);
• “3” – clarification of insurance premiums for compulsory health insurance or other indicators that do not affect individual accounting information for insured persons.

Note: the updated calculation and personalized accounting attached to the report are submitted in the form that was in force in the period for which errors were identified.

In the “Reporting period (code)” field, the code of the period for which the report is submitted is indicated:

• I quarter – 3;
• Half-year – 6;
• 9 months – 9;
• Calendar year – 0.

In the “Calendar year” field, the year for the reporting period for which the Calculation is submitted (adjusted Calculation) is indicated.

The field “ Termination of activity" is filled in only in case of termination of activity due to the liquidation of the organization or closure of the individual entrepreneur. In this case, the letter “L” is placed.

Next, indicate the full name of the organization in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In the “TIN” field, individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

The “Checkpoint” field is not filled in by individual entrepreneurs. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

In the field “OKVED code” the code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Legal Entities (USRLE), respectively.

In the “Contact phone number” field, indicate a landline or mobile phone number with a city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

The field “Average number” indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.

In the “On pages” field, the number of pages that make up the RSV-1 report is indicated (for example, “000012”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block “Reliability and completeness of information”:

In the first field, you must indicate the code of the person confirming the accuracy and completeness of the information in the calculation: “1” (payer of insurance premiums), “2” (representative of the payer) or “3” (successor).

Further, depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or legal successor is indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

Section 1. Calculation of accrued and paid insurance premiums

Line 100. Balance of contributions payable at the beginning of the billing period

The values ​​of columns in line 100 must be equal to the values ​​of the corresponding columns in line 150 of the Calculation for the previous billing period.

If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values ​​of columns 3 and 4 of line 150 of the Calculation for the previous billing period.

The value of column 4 of line 100 should not be less than zero.

Lines 110-114. Contributions accrued from the beginning of the billing period and for the last 3 months

The value of line 110 must be equal to the sum of the values ​​of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and must also be equal to the sum of the corresponding values ​​of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the submitted Calculation (in case of purchase or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, the specified equalities are not met):

• the value of line 110 of column 3 must be equal to the sum of the values ​​of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
• line 110, columns 6, 7 reflects the accrued insurance premiums at the additional rate for payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation;
• the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “1”;
• the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “2”;
• the value of line 110 of column 8 must be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
• the value of line 111 of column 3 must be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 3 must be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
• in lines 111, 112, 113, columns 4 and 5 do not need to be filled out;
• in lines 111, 112, 113, column 6, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period;
• in lines 111, 112, 113, column 7, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by payers of insurance premiums specified in Part 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period period;
• the value of column 6 of line 111 must be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “1”;
• the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “1”;
• the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 6 of subsections 2.4 with base code “1”;
• the value of column 7 of line 111 must be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “2”;
• the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “2”;
• the value of column 7 of line 113 must be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 6 of subsection 2.4 with base code “2”;
• the value of line 111 of column 8 must be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 8 must be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 8 must be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
• the value of line 114 must be equal to the sum of the values ​​of lines 111-113 of the corresponding columns;
• in line 114, columns 4 and 5 do not need to be filled out.

Lines 120-130. Additional contributions accrued since the beginning of the billing period

Line 120 reflects the amounts of insurance premiums accrued based on inspection reports (desk and (or) on-site), for which, in the reporting period, decisions to hold (or refuse to hold) accountable insurance premium payers for committing a violation of the legislation of the Russian Federation came into force. on insurance premiums, as well as the amounts of insurance premiums identified by the body monitoring the payment of insurance premiums that are excessively accrued by the payer of insurance premiums.

In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjustment of the base for calculating insurance premiums of previous reporting (calculation) periods, periods (based on accounting data) that is not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (calculation) period.

The value of line 120 of column 3 must be equal to the value indicated in the line “Total recalculation amount” of column 6 of section 4.

The value of line 120 of column 4 must be equal to the value indicated in the line “Total recalculation amount” of column 8 of section 4.

The value of line 120 of column 5 must be equal to the value indicated in the line “Total recalculation amount” of column 10 of section 4.

The value of line 120 of column 6 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values ​​of column 13 according to base code “1” of section 4.

The value of line 120 of column 7 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values ​​of column 13 according to base code “2” of section 4.

Line 121 in columns 3 and 4 reflects the amounts of recalculation of insurance premiums to finance the insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law of July 24, 2009 N 212-FZ.

The value of line 121 of column 3 is equal to the value indicated in the line “Total additional accrued” of column 7 of section 4.

The value of line 121 of column 4 is equal to the value indicated in the line “Total recalculation amount” of column 9 of section 4.

In line 121, columns 5, 6, 7, 8 do not need to be filled out.

Line 130 reflects the sum of the values ​​of the corresponding columns of lines 100, 110 and 120.

Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months

Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values ​​of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.

Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding months of the reporting period.

The value of all columns of line 144 is equal to the sum of the values ​​of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 should not be greater than the value of column 4 of line 130.

Line 150. Balance of contributions payable at the end of the reporting period

Line 150 indicates the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values ​​of lines 130 and 140. Column 4 of line 150 should not have a negative value if there is no negative value in column 4 of line 120.

Section 2. Calculation of insurance premiums according to the tariff and additional tariff

Section 2 is filled out by payers of insurance premiums who make payments and other benefits to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

Subsection 2.1. Calculation of insurance premiums according to tariff

When filling out subsection 2.1:

In the “Rate Code” field, the rate code used by the payer is indicated in accordance with the rate codes of insurance premium payers in accordance with Appendix No. 1 to this Procedure.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.

In this case, the values ​​of lines 200-215 for inclusion in other sections of the Calculation are included as the sum of the values ​​​​for the corresponding lines for each table of subsection 2.1 included in the Calculation.

Lines 200-204 calculate the base for calculating insurance contributions for compulsory pension insurance, based on the amount of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

Line 200 in the corresponding columns reflects payments and other remunerations named in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

Line 201 reflects the amounts of payments and other remuneration that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.

On line 202

Line 203 reflects the amounts of payments and other remuneration made in favor of individuals that exceed the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

Line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.

The sum of the values ​​in columns 4-6 of line 204 across all pages of subsection 2.1 is equal to the value of column 2 of line “Total” of subsection 2.5.1.

Line 205 in column 3 reflects the amounts of accrued insurance premiums, calculated by summing the values ​​of column 3 of line 205 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 205 of the calculation for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.

Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in relation to individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values ​​in columns 4-6 of line 205 across all pages of subsection 2.1 is equal to the value of column 3 of line “Total” of subsection 2.5.1.

Line 206 in column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 206 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 206 for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to application of a reduced tariff based on the results of the reporting (calculation) period.

In case of acquiring the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is “0”.

In case of loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.

Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the tariff of insurance premiums established by Article 58.2 of the Federal Law dated July 24, 2009 N 212-FZ).

On line 207

The value of column 3 of line 207 must be no less than the maximum value of columns 4-6 of line 207;

Line 208 reflects the number of individuals whose payments and other remuneration exceeded the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009;

The value of column 3 of line 208 must be no less than the maximum value of columns 4-6 of line 208.

Lines 210-213 are used to calculate the base for calculating insurance premiums for compulsory health insurance.

Line 210 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

Line 211 reflects the amounts of payments and other remuneration that are not subject to insurance premiums for compulsory health insurance in accordance with parts 1, 2 of Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.

Line 212 reflects the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature , art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.

Line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

Line 214 reflects the amount of insurance premiums accrued for compulsory health insurance.

The value of column 3 of line 214 must be equal to the sum of the values ​​of column 3 of line 214 of Calculations for the previous reporting period and column 4-6 of line 214 of Calculations for the reporting (settlement) period, with the exception of insurance premium payers who have acquired or lost the right to apply a reduced tariff for results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.

Line 215 reflects the number of individuals for whom insurance premiums are accrued from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 2.1.

The value of column 3 of line 215 must be no less than the maximum value of columns 4-6 of line 215.

Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.2. filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.2:

On line 220

Line 221 in the corresponding columns reflects the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009, cumulatively from the beginning of the year and for each of the last three months of the reporting period .

Line 223 in Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.

The values ​​indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values ​​indicated in the corresponding lines of column 4 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

Line 224 in column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 224 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 224 for the current reporting period.

Columns 4 - 6 of line 224 reflect the amounts of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 225

Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.3 is completed by payers of insurance premiums who apply additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2-18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.3:

Line 230 in the corresponding columns reflects the amounts of payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

Line 231 reflects the amounts of payments and other remuneration that are not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009.

Line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.

The values ​​indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values ​​indicated in the corresponding lines of column 5 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

Line 234 in column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 234 of the Calculation for the previous reporting period and the values ​​of columns 4-6 of line 234 for the current reporting period.

Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional rate for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

Line 235 reflects the number of individuals for whom insurance premiums at the additional rate were accrued from payments and other remuneration.

Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.4 is completed by payers of insurance premiums who apply additional tariffs in accordance with Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions identified based on the results of a special assessment of working conditions carried out in the manner established by the legislation of the Russian Federation or certification of workplaces according to working conditions taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.

If, based on the results of certification of workplaces for working conditions, a hazard class of “acceptable” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ, fill out sections 2.2 and 2.3 respectively.

• “1” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ;
• “2” - in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

In the field “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” one of the values ​​is filled in with the symbol “X”:

• the “special assessment results” field is filled in by the payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if the results of a special assessment of working conditions are available;
• the field “results of certification of workplaces” is filled in by payers of insurance premiums if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
• the field “results of special assessment and results of certification of workplaces” is filled in by insurance premium payers if there are results of a special assessment of working conditions and results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ) ;

If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” » was applied during the reporting period.

In this case, the values ​​of lines 240-269 for inclusion in other sections of the Calculation are included as the sum of the values ​​(based on bases “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.

When filling out subsection 2.4:

On lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remunerations named in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

On lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ , cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law of July 24, 2009 N 212 -FZ, cumulatively from the beginning of the year and for each month of the reporting period.

On lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, cumulatively from the beginning of the year and for each month of the reporting period.

Column 3 lines are calculated by summing the values ​​of column 3 of the corresponding lines for the previous reporting period and the values ​​of columns 4 - 6 of the corresponding lines for the current reporting period.

Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.

Lines 245, 251, 257, 263, 269 reflect the number of individuals whose payments and other remunerations are charged insurance premiums at an additional rate for each class and subclass of working conditions.

Subsection. 2.5. Information on packs of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons

Subsection 2.5 – to be completed by insurance premium payers who have completed Section 6 of the Calculation.

The subsection contains data about stacks of documents.

When filling out subsection 2.5:

Subsection 2.5.1 “List of packages of documents for initial information of individual (personalized) accounting” contains data on packages of information of individual (personalized) accounting with the type of information adjustment “initial”:

• the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction “initial”;
• the lines in column 2 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values ​​​​indicated in lines 401, 402, 403, 411, 412 , 413, etc. column 5 of subsection 6.4 of the corresponding pack. The value indicated in the “Total” line of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​​​specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed;
• Column 5 indicates the file name (number of the package of documents);

Subsection 2.5.2 “List of packages of documents for correcting individual (personalized) accounting information” contains data on packages of individual (personalized) accounting information with the “corrective” or “cancelling” type.

The number of completed lines must correspond to the number of packages of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out document forms for individual (personalized) accounting in the compulsory pension insurance system , approved by Resolution of the Board of the Pension Fund of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.

The lines in columns 2 and 3 indicate information about the period for which the information is adjusted, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.

Lines 4 - 6 reflect information on the amounts of recalculation of insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations not exceeding the maximum base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information has been filled out.

The value of each line of column 4 of subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

The value of each line of column 5 of subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 4 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

The value of each line of column 6 of subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 5 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

The lines of column 7 reflect the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.

Column 8 indicates the file name (number of the package of documents).

Section 3. Calculation of compliance with conditions for the right to apply a reduced tariff

Subsection 3.1 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 6, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.1 is filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone zone) and applying the insurance premium rate established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

When filling out subsection 3.1:

• in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ of organizations operating in the field of information technologies, fill out columns 3, 4 on lines 341 - 344.
• in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
• line 341 reflects the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation;
• line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under licensing agreements, from the provision of services (performance of work) for development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs, databases;
• the value of line 343 is defined as the ratio of the values ​​of lines 342 and 341 multiplied by 100;
• line 344 indicates the average/average number of employees, calculated in the manner determined by orders of the Federal State Statistics Service;
• line 345 indicates the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the received extract from the said register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology technologies approved by Decree of the Government of the Russian Federation of November 6, 2007 N 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5597; 2009, N 12, Art. 1429; 2011, N 3, art. 542).

Subsection 3.2. Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.2 is filled out by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity provided for in paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established Part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ:

a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear production (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
f) chemical production (OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) scientific research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
w) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
y) production of musical instruments (OKVED code 36.3);
i) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household products and personal items (OKVED code 52.7);
z.2) real estate management (OKVED code 70.32);
z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
z.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of bent steel profiles (OKVED code 27.33);
z.10) production of steel wire (OKVED code 27.34).

When filling out subsection 3.2:

• line 361 indicates the total amount of income, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;
• line 362 indicates the amount of income from the sale of products and (or) services provided in the main type of economic activity;
• The indicator for line 363 is calculated as the ratio of the values ​​for lines 362 and 361, multiplied by 100.

Subsection 3.3 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 11, part 1, article 58 of the Federal Law of July 24, 2009.

Subsection 3.3 is filled in by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of Column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375, column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.

When filling out subsection 3.3:

• Line 371 reflects the total amount of income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
• line 372 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities, named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code Code of the Russian Federation;
• line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation ;
• line 374 reflects the amount of income from the types of economic activities specified in subparagraphs p, f, i.4, i.6 of paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
• Line 375 reflects the share of income determined for the purposes of applying Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.

Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period

Section 4 is filled out and submitted by payers to whom the body monitoring the payment of insurance premiums accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods according to inspection reports (desk and (or) on-site), for which they came into force in the current reporting period decisions to prosecute.

In case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer can reflect the amounts of independently accrued insurance premiums.

If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.

Section 5. Payments and rewards for activities in the student team

Section 5 is filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

When completing section 5:

• the number of completed lines must correspond to the number of individual students to whom the payer accrued the above payments and other remuneration during the reporting period;
• in column 1 the number is entered in the order of the completed lines;
• column 2 reflects the student’s last name, first name, and patronymic;
• Column 3 reflects the date and number of the document confirming the student’s membership in the student group;
• Column 4 reflects the date and number of the document confirming full-time study during the period of such membership;
• Column 5 for each individual student reflects the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year;
• columns 6–8 reflect the amount of payments and other remuneration accrued over the last three months of the reporting period;
• The line “Total payments” in columns 5–8 reflects the total amount of payments and other remunerations accrued by the payer in favor of students in professional educational organizations, educational organizations of higher education in full-time education. If the section consists of several pages, the value of the “Total payments” line is reflected on the last page;
• line 501 reflects the date and number of the entry from the register of youth and children's associations receiving state support, which is maintained by the federal executive body that carries out the functions of implementing state youth policy.

Section 6. Personalized accounting

Section 6 is completed and submitted to all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

Section 6 of the RSV-1 form has eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6- 2).

A separate section 6 is filled out for each insured employee. In this case, information for all employees is grouped into bundles (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8 the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not presented.

Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.

Information that corrects data for previous reporting periods (the type of information correction is “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is adjusted, according to the forms for presenting information and the rules for filling them out that were in effect in the period for which corrective (cancelling) information is provided.

Subsection 6.1. Information about the insured person

Columns 1-3 indicate the last name, first name and patronymic of the employee in the nominative case.

Column 4 indicates the insurance number of the individual personal account of the insured person (SNILS).

The field “Information about the dismissal of the insured person” is filled in by placing the symbol “X” in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.

The field “Information about the dismissal of the insured person” is not filled in if the insured person works under a civil contract.

Subsection 6.2. Reporting period

In the “Reporting period (code)” field, enter the period for which the Calculation is being submitted. Reporting periods are recognized as the first quarter, half a year, nine months, and a calendar year, which are designated respectively as “3”, “6”, “9” and “0”.

In the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.

Subsection 6.3. Information correction type

This subsection contains 2 types of fields:

• to indicate the type of information;
• to indicate the reporting period and calendar year.

For the first field there are three options:

• “initial” – information is submitted for the first time;
• “corrective” – information is submitted for the purpose of changing previously submitted information;
• “cancelling” – information is submitted for the purpose of completely canceling previously submitted information;

You need to select one of them and enter the symbol “X” in this field.

The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the information type “correcting” or “cancelling”.

Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual

Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

When submitting information, the adjustment of which is associated with the cancellation of data for one tariff of insurance premiums (category code of the insured person) and change of data for another tariff of insurance premiums (that is, the original form of information contains more than one code of the category of the insured person), in the form with the “corrective” type » all form indicators are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person; only a form correcting information for previous reporting (calculation) periods is submitted.

When filling out subsection 6.4:

• in the columns on line 400 (410, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values ​​of the corresponding indicators are indicated on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are values ​​in the column 7 lines 400, 410, etc. the values ​​of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not be equal to “0”;
• on line 401 (411, etc.) “1 month” of subsection 6.4, the values ​​of the corresponding indicators for the first month of the last three months of the reporting period are indicated, in rubles and kopecks;
• on line 402 (412, etc.) “2nd month” of subsection 6.4, the values ​​of the corresponding indicators for the second month of the last three months of the reporting period are indicated, in rubles and kopecks;
• Line 403 (413, etc.) “3rd month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.

If there is no information, the lines are not filled in.

Column 3 indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (see Appendix 2).

Column 4 indicates the amount of payments that are subject to insurance contributions to the Pension Fund:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 4 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 200 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 4 minus line 201 column 4) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 5 minus line 201 column 5) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 6 minus line 201 column 6) of all subsections 2.1 Calculation;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401 - 403, 411 - 413, etc.

Column 5 indicates the amount of payments subject to insurance premiums within the limits of the tax base established for the current year:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 204 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 6 of all subsections 2.1 of the Calculation.

In column 6 it is necessary to reflect the amount of accruals under civil contracts, also within the limits of the taxable base.

The values ​​indicated in all lines of column 6 must not exceed the values ​​indicated in the corresponding lines of column 5 of subsection 6.4.

In column 7:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 7 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance exceeding the maximum value of the base for calculating insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values ​​​​specified in line 203 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 7 must be equal to the sum of the values ​​indicated in line 203, column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 6 of all subsections 2.1 of the Calculation;
• the values ​​indicated in all lines of column 4 must be greater than or equal to the sum of the values ​​in the corresponding lines of columns 5 and 7.

Subsection 6.5. Information about accrued insurance premiums

Subsection 6.5 indicates the amount of insurance premiums for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance premiums, in rubles and kopecks.

If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on the tariffs for all categories of insured persons.

If there is no information, subsection 6.5 is not completed.

Subsection 6.6. Corrective Information Information

Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.

Corrective (cancelling) information is presented according to the forms for submitting individual (personalized) accounting information that were in effect in the period for which errors (distortions) were identified.

When adjusting information for reporting periods starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.

When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.

Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are calculated at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009 .

Subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual employed in work that gives the right to early assignment of a pension, for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.

When specifying several codes for special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.

In the columns on line 700 (710, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values ​​of the corresponding indicators are indicated on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period.

The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.

• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 223 of column 3 of subsection 2.2 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 4 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 5 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 6 of subsection 2.2 of the Calculation;
• the amount of payments and other remunerations accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233 of column 3 of subsection 2.3 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 4 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 5 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. Column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of Column 6 of subsection 2.3. Calculation;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 261 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that specified in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory, provided that information is available in lines 701-703, 711-713, etc. ;
• the code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled out in accordance with the Classifier of parameters used when filling out personalized information (see Appendix 2).

Subsection 6.8. Work period for the last three months of the reporting period

When filling out subsection 6.8:

The dates indicated in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.)”.

If during the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, the periods of work are indicated on separate lines for each type of contract (grounds).

In this case, the period of service within the framework of a civil contract is filled out with the code “CONTRACT” or “NEOPLDOG” reflected in column 7 of subsection 6.8.

Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling out personalized information, according to Appendix 2.

The size of the regional coefficient established centrally for the wages of workers in non-production industries in the regions of the Far North and areas equated to the regions of the Far North is not indicated.

If an employee performs work full-time during a part-time work week, the period of work is reflected according to the actual working time worked.

If the employee performs work part-time, the volume of work (share of the rate) in this period is reflected.

The work of the insured person in conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 “Special working conditions (code)”, 6 and 7 “Calculation of the insurance period” – “Base (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of an insurance pension” – “Base (code)”, “Additional information”).

In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if during the period of work in conditions that give the right to early assignment of a pension, insurance premiums have been paid at an additional rate.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee’s occupation code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column “Special working conditions”. Writing code is not limited by the width of the column.

Columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee’s employment under these conditions does not meet the requirements of current regulatory documents.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension, in accordance with Lists 1 and 2 of production, work, professions, positions and indicators that give the right to preferential benefits, approved by the Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10, the code of the corresponding List position is indicated in the next line, starting with column 5 “Special working conditions”. Writing code is not limited by the width of the column.

The “SEASON” value is filled in only if a full season has been worked on the work provided for in the list of seasonal work, or a full navigation period on water transport.

The value “FIELD” is filled in if in the column “Special working conditions (code)” the value “27-6” is indicated and only on the condition that work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.

For insured persons employed in jobs specified in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for the early assignment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.

In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.

Periods of work that give the right to early assignment of an old-age insurance pension, which was performed part-time but full-time, due to a reduction in production volumes (with the exception of work that gives the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 parts 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, due to labor organization conditions, cannot performed continuously, calculated based on actual time worked.

The number of months accepted for credit towards length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for the year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two digits if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days on the basis that 1 calendar month is equal to 30 days. When translating, the whole part of the number is taken into account; rounding is not allowed.

For the corresponding periods of work, limited by the dates “Beginning of the period” and “End of the period”, in column 7 “Calculation of the insurance period basis (code), additional information”, working time is reflected in the calendar calculation translated in the specified order (month, day).

When filling out the work experience of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the work experience is indicated.

To be completed only for convicted insured persons serving sentences in prison.

The time spent under water (hours, minutes) is filled in only for divers and other insured persons working under water.

Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if one of the values ​​is indicated in the “base (code)” column: AIRCRAFT, SPECIAL.

Data on the flight hours of insured persons, participants in test flights (hours, minutes) are filled in if one of the values ​​ITSISP, ITSMAV, INSPEKT, LETISP is indicated in the column “Base (code)”.

The scope of work (share of the rate) for the position performed by medical workers is filled in if one of the values ​​is indicated in the “ground (code)” column: 27-SM, 27-GD, 27-SMHR, 27-GDHR.

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if one of the values ​​27-PD, 27-PDRK is indicated in column 6 “ground (code)”.

In this case:

• if in column 8 “ground (code)” the value 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of training hours is optional, including for positions and institutions provided for in paragraph 6 of the Rules approved by the Decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a primary school teacher in general education institutions specified in paragraph 1.1 of the section “Name of Institutions” of the list, teachers of general education schools of all names located in rural areas (except for evening (shift) and open (shift) general education schools) is included in length of service, regardless of the volume of workload performed).
• if in column 8 “ground (code)” the value of 27-PDRK is indicated, the indication of the rate and number of training hours is mandatory for positions and institutions provided for in subparagraph “a” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation dated October 29, 2002 N 781 (in Work experience is counted as work as a director (head, manager) of institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, for the period from September 1, 2000 is counted towards work experience provided that teaching work is carried out in the same or in another institution for children for at least 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in paragraph 1.10 of the section “Name of institutions” of the list - subject to teaching work in the amount of at least 360 hours per year).
• if column 8 “base (code)” indicates the value 27-PDRK, indicating the rate is mandatory; indication of the number of training hours is optional for positions and institutions provided for in subparagraph “b” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work performed under normal or reduced working hours provided for by labor legislation is included in the length of service, work in the positions of director (chief, manager) of orphanages, including sanatoriums, special (correctional) for children with developmental disabilities, as well as deputy director (chief, manager) for educational, educational, educational, industrial, educational production and other work directly related to the educational (educational) process of institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, regardless of the time when this work was performed, as well as teaching work).

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an old-age insurance pension is not indicated if, when reflecting information in section 6.8 Form RSV-1 contains the following additional information:

• parental leave;
• leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work), unpaid leave of up to one year provided to teaching staff, one additional day off per month without pay provided to women working in rural areas localities, unpaid time of participation in a strike and other unpaid periods;
• off-the-job training;
• performance of state or public duties;
• days of donating blood and its components and days of rest provided in connection with this;
• suspension from work (preclusion from work) through no fault of the employee;
• additional leaves for employees combining work with training;
• parental leave from 1.5 to 3 years;
• additional leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
• additional days off for persons caring for disabled children.

The “CHILDREN” code is filled in if one of the parents of a child is granted leave to care for a child under the age of one and a half years.

The “DLCHILDREN” code is filled in if one of the parents is granted leave to care for a child aged from one and a half to three years;

The “CHILDREN” code is filled in if parental leave is granted to a grandmother, grandfather, other relatives or guardians who are actually caring for the child before he or she reaches the age of three.