How to fill out a report to the FIU?
Each company must annually provide information regarding insurance payments. All data are entered in the report of the FIU. How to fill it correctly, consider below. The information is recorded in the form of the RSV-1 form, introduced due to the fact that there are areas with severe or harmful conditions in the production. For employees of such enterprises in the calculation of insurance premiums are introduced special rates.
The procedure for filling the form RSV-1
The RSV-1 Form consists of five sections, and not all are subject to completion. Mandatory are the first two, as well as the title page. They are filled even in the case when the company did not make payroll in a specific reporting period.
If the working conditions make it possible to apply a lower wage rate, fill in the report in the pension fund by entering the data in the third section. Fourth - includes information about the additional payments that are made after self-identification of undervalued amounts. The fifth section is filled in if there are students from colleges or universities in the production as employees or trainees.
New filling system
Since 2014, the requirements for filling out forms have changed:
- An enterprise that has not passed an assessment of working conditions, as well as certification of all workplaces, is equated to production with harmful and dangerous conditions. The accountant of such an organization should fill in data sheets for these conditions, indicating the size of the contribution for all employees.
- The accountant of the enterprise, which passed certification for the hazard class, fills in a special section in which it reflects the established level of payments.
- For enterprises that make payments to third-party pension funds, a separate section is provided with the RSV-1 form.
- The document should reflect only regulatory payments, which should not be more than an annual salary of 568 thousand rubles. All deductions exceeding the specified amount are reflected in the annex to the report form.
- Before you fill out a pension report, you need to pay attention to changes in its structure. Now the calculations are not divided into the funded part and insurance.
Other nuances of filling
It is possible to fill in the reporting form manually, applying for this purpose the ink of the established color - black or blue.Entering data into a report should begin with the second section. After that, all the others are filled in order. Completion of the document is the completion of the first section. You can issue the title page in the last turn.
Payment data expressed in figures should be indicated in rubles and kopecks. In this case, the following rule should be followed:
- If the amount is less than 50 kopecks, the report records the full 50 kopecks;
- If kopecks are more than 50, then they are rounded to the whole ruble.
In each column is recorded a separate indicator. If it is for some reason not present, a dash is put in the line. All pages must contain an identification number and the date of filling out the form.
Now you know how to correctly enter data into the report of the PCB-1 form, and what information is required for it.