How to complete the payment of pension contributions
You will need
- - PCV-1 form;
- - form SZV-6-2;
- - form ADV-6-2;
- - company documents;
- - documents of employees;
- - information about the accrued wages of employees for the tax period;
- - ФЗ №212.
Download the RSV-1 form, approved by order of the Ministry of Health and Social Development of Russia No. 894n. Specify the number of the company that was assigned during registration with the Pension Fund of the Russian Federation. Enter the code of the reporting period for which the calculation of pension contributions is made. If you fill out a report for the quarter, specify 03, 06 for the six months, 09 for the nine months, 12 for the year.
Enter the full name of the company or personal data of the PI, if the company has a corresponding OPF Specify the registration number of the company in TFOMS. Write the details of the company (TIN, KPP, OGRN) or an individual (TIN, OGRNP), contact phone number and address of registration of the organization.
Indicate the number of insured persons, that is, the number of employees who have health insurance policies. Enter the average number of employees for the tax period.It is calculated by finding the average number of personnel for the quarter, six months, nine months, year.
On the first page of the RSV-1 form, the calculation of pension insurance premiums is made. Before filling in the first section, calculate the payouts for each employee. The percentage of contributions to the FFOMI and TFOMS depends on the size of the salary. When using a simplified system, the calculation is as follows. While the amount of payments is no more than 280,000 rubles, then 1% go to the FFOMS, and 2% go to the TFOMS.
In accordance with federal law No. 212, employees born in 1967 and older form the funded part of a pension at their discretion, employers transfer contributions only to the insurance part.
For disabled people of groups 1, 2, persons whose income is subject to UTII, insurance premiums are calculated at a reduced rate, in section 4 of the RSV-1 form, enter the list of documents that are the basis for the application of the reduced rate. This is a certificate of medical and social expertise.
Attach a register of information on the assessed and paid insurance contributions to the completed RSV-1 form. To do this, use the form SZV-6-2. In it specify the personal data of each employee, the period of work, number of the pension certificate.For employees write down the amount of assessed and paid contributions for the quarter, six months, nine months or a year.
In the form of ADV-6-2, enter the amount of contributions to the insurance and funded part of the pension. Indicate the number of employees for each category. Add the sum, write the result in the final line.
Fill out the completed forms with the seal of the organization (if available), the signature of the director, the date of reporting. Submit to the appropriate authorities before the 15th day of the second month following the tax period.
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