Accounting info. Accounting info Last form of rsv 1 pfr

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

In addition to reporting to the FIU, reporting to the FSS has also changed. The procedure for filling out the new 4-FSS form can be found at, there you can also download the form itself and a sample of its filling.

What has NOT changed in RSV-1 reporting?

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

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

You need to submit a report to the PFR branch in which the policyholder is registered.

What 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 the SZV-6-4, ADV-6-2 and ADV-6-5 forms. These three forms are successfully replaced by the sixth section of the new RSV-1 form, which we will discuss below.

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

For clarity, we will fill in RSV-1 for 6 months of 2014, using this example, we will consider what exactly has changed, and how to reflect data on accrued and paid insurance premiums for GPT and compulsory medical insurance, as well as personalized accounting information in a new form.

Sample of filling out the RSV-1 form

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

Title page, sections 1, 2 and 6 are mandatory.

The third section is completed when the policyholder applies reduced rates of insurance premiums (change 2014: it is no longer necessary to reflect data on disabled employees, now they need to fill out section 2.1 with the rate code 03).

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

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

Title page:

The correction number depends on whether the report is submitted for the first time or is being corrected. At the initial filing, "0" is written, at adjustments, the correction number is "1", "2", etc.

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

The calendar year is "201_".

The type of correction is a new field in RSV-1, this was not in the old form. The field is filled in if an adjusted calculation is submitted. Put "1" when specifying indicators for the payment of insurance premiums for compulsory pension insurance, "2" when changing the amounts of accrued insurance premiums for mandatory pension insurance, "3" when changing indicators related to contributions to compulsory health insurance.

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

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

The average headcount is indicated, calculated in the manner prescribed by law.

The section "I confirm the accuracy" is filled in depending on whether RSV-1 is submitted to the FIU personally or through a representative.

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

Subsection 2.1

Reflects data on employee benefits and insurance premiums accrued from these payments for mandatory health insurance and compulsory medical insurance.

The number of lines in the section of pension insurance has become smaller due to changes in the calculation of contributions for MPI, there is no longer a need to divide employees by age, and assessed contributions - into the funded and insurance parts. Contributions are recorded as a single amount.

The health insurance section has not changed.

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

Columns 4,5,6 - indicators for the last three months: April, May, June.

Subsections 2.2 and 2.3

Reflects data on those applied to persons working in hazardous and hazardous work (6 and 4% for 2014) (parts 1 and 2 of article 58.3 of the law of 24.07.2009 No. 212-FZ).

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

For the rest, the filling of the sections has not changed, similarly, in column 3, the data for half a year are reflected, in columns 4-6 - for the last three months: April, May, June.

Subsection 2.4

To be filled in for additional contributions (part 2.1 of article 58.3 of the law of July 24, 2009 No. 212-FZ) on the basis of the performed or attestation.

If, according to 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 clause 1 of clause 1 of article 27 of the law of December 17, 2001 No. 173-FZ, then in the field "foundation code" put "1", if from the list reflected in clause 2- 18 clause 1 of 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.

It is necessary to mark with a cross, on the basis of which the data are entered into this subsection (special assessment, certification).

Further, the data is filled in depending on the established class of working conditions: the amount of payments in relation to workers in relation to whom, according to the results of a special assessment or certification, the corresponding class of working conditions has been established; payments from which contributions are not calculated; basis for accrual; the amount of contributions at the additional tariff itself and the number of employees.

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

Attention! In the RSV-1 form, the data on the special assessment or certification carried out are not reflected anywhere, but if you filled out subsection 2.4, then be prepared for the fact that the inspection bodies may require these data from the organization.

Section 1

Reflects data on accrued and paid insurance premiums for pension and health insurance. The section is simple enough to fill out and understandable, we will not consider its detailed filling. 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 you do not need to fill out the sixth section for it.

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

6.1

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

The completed information about employees is grouped into packs of no more than 200. Inventories do not need to be drawn up, in the new RSV-1 form they are replaced by subsection 2.5.

6.2

When registering the RSV-1 form for half a year, the reporting period "6", year "201_" is indicated.

6.3

One of three types of correction is indicated: "initial" - at the initial filing, "correcting" - when making changes, "canceling" - if it is necessary to cancel the earlier submitted information.

The reporting period and year are indicated only for the correction types "correcting" and "canceling".

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 assessing contributions (624,000 rubles in 201_).

6.5

The amount of assessed contributions to the MPI from the payments of this employee, not exceeding the maximum base.

6.6

Filled in when correcting data for the last three months of the reporting period, while separately completing the correcting or canceling section 6.

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

6.7

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

6.8

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

A sample of how to fill in section 6 of the RSV-1 form can be downloaded below.

Subsection 2.5

Information on the formed bundles of sections 6.

Subsection 2.5.1 contains a list of generated packs with the "initial" correction type.

Subsection 2.5.2 provides a list of packs with the correction type "correcting" and "canceling".

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

We will submit reports on the RSV-1 form for 2016 for the last time. From January 2017, Chapter 34 of the Tax Code of the Russian Federation will enter into force, and control over insurance premiums, as well as the acceptance and verification of reports, will be transferred to the tax authorities. Starting with the reporting for the 1st quarter of 2017, a new form of the report on contributions, developed by the Federal Tax Service of the Russian Federation, is being introduced, and RSV-1 will no longer be submitted.

Completion date RSV-1 2016

To determine the due date for the report, first check the average number of your employees. For employers who employ more than 25 people on average, only an electronic form of RSV-1 report submission is provided. If the average number of employees is less than 25, then the report can be submitted both electronically and on paper.

The timing of submitting the RSV-1 calculation for 2016 depends on the method of its delivery:

if the calculation is submitted on paper - no later than February 15, 2017,
if the calculation is submitted in electronic form - no later than February 20, 2017.

Please note: these deadlines are also valid for the delivery of zero settlements RSV-1. It is a mistake to think that if you do not have assessments of contributions, then you will not be fined for not submitting a report. In this case, the PFR may impose a minimum fine on the insured, and this is 1000 rubles (part 1 of article 46 of the law of 24.07.2009 No. 212-FZ).

RSV-1 for 2016, as well as the "revision" for 2016 and earlier, should still be handed over to your regional branch of the PFR. Use for the annual RSV-1 the form approved by the Pension Fund of the Russian Federation on 01/16/2014 by Resolution No. 2p (as amended on 06/04/2015).

The new calculation form from the Federal Tax Service of the Russian Federation for the report for 2016 is not applied, it should be filled out, reporting on contributions for the first quarter of 2017.

Composition of the RSV-1 annual calculation

The calculation of RSV-1 is submitted regardless of whether the activity was carried out and whether the salary and other benefits were accrued to employees in January-December 2016. The composition of the RSV-1 calculation for 2016 must contain sections 1 and 2.1, as well as a title page. In this configuration, the RSV-1 zero calculation is delivered.

They must not submit the RSV-1 form for individual entrepreneurs who, during 2016, did not have employees and did not pay remuneration to individuals.

If employers paid remuneration to insured individuals in 2016, accrued pension insurance contributions and contributions to compulsory medical insurance, then in addition to the mandatory ones, you need to fill in all the other necessary sections of the RSV-1 calculation.

RSV-1 section 1

Section 1 is mandatory for all policyholders. It is handed over, including those whose calculation does not contain indicators, that is, the activity was not carried out or there were no payments to employees. In this case, dashes are put in place of the indicators.

Section 1 summarizes the indicators of all other sections of RSV-1, including the amount of contributions not only to the FIU, but also to the MHIF, therefore, it is better to fill it out last, when all other parts of the report are ready.

Section III of the Procedure for filling out the RSV-1 PFR form (approved on January 16, 2014 by Resolution of the PFR Board No. 2p) contains the relationships between the lines in Section 1 and indicators of other sections that must be observed when preparing the report. Let's analyze the filling of section 1 for each of its lines:

Line 100 shows how much debt, or overpayment of contributions, was recorded by the insured at the beginning of the year. The indicators of all columns of line 100 of the report for 2016 must correspond to the indicators of the same columns of line 150 of the report for 2015.

Please note that if in the report for 2015 there was an overpayment in column 4 of line 150, then in the report for 2016 in column 3 of line 100 we take the sum of the values of columns 3 and 4 of line 150 for 2015, while column 4 cannot be minus value.

Line 110- contributions accrued for the whole of 2016 are equal to the sum of the indicators of line 110 RSV-1 for 9 months of 2016 and line 114 of the annual report. Also, line 110 must equal the sum of the contributions from sections 2.1, 2.2, 2.3 and 2.4 of the annual report. If the right to apply a reduced tariff arises or is lost during the year, these ratios will not be fulfilled.

Lines 111, 112, 113 reflects contributions for the last three months: the period October-December for the RSV-1 report for 2016.

The indicator of column 3 of each of these lines is equal to the sum of lines 205 and 206 of subsection 2.1, in columns 4, 5 and 6, respectively.
Column 6 for each of the lines corresponds to the sum of lines 224 of subsection 2.2, columns 4, 5 or 6, and lines 244, 250, 256,262, 268 of subsection 2.4, column 4, 5 or 6 with the base code "1".
Column 7 for each of the lines: the sum of lines 234 of subsection 2.3 (columns 4, 5 or 6), and lines 244, 250, 256, 262, 268 of subsection 2.4 (columns 4, 5 or 6) with the base code "2".
Column 8 reflects contributions to the compulsory medical insurance, its value for each of the lines corresponds to the value of lines 214 (column 4, 5 or 6) for all tariffs.

Line 114 sums the indicators in lines 111, 112, and 113.

Line 120 reflects recalculations and is filled in in the following cases:

in the reporting period, the inspection of the Pension Fund of the Russian Federation revealed violations, and according to the act, the sums of contributions were additionally charged, or excessively accrued insurance premiums were revealed,
the policyholder himself revealed an incomplete reflection of the data or found errors leading to an underestimation of the taxable base and contributions for the past periods.

For columns 3, 4 and 5, line 120 is equal to the value of columns 6, 8 and 10 according to the final line of section 4.
For column 6, line 120 is equal to the value of column 11 for the final line and the sums of all lines for column 13 with the base code "1" of section 4.
For column 7, line 120 is equal to the value of column 12 for the final line and the sums of all lines for column 13 with the base code "2" of section 4.

Line 121- from line 120, the amount of recalculation of contributions calculated from the excess of the maximum base is allocated. In 2016, the base for contributions to the Pension Fund at a rate of 22% is 796,000 rubles, everything above this amount is subject to a 10% rate. There is no base limit for contributions to the MHIF in 2016.

Columns 3 and 4 correspond to columns 7 and 9 in the final line of section 4.

Line 130 sums the values of lines 100, 110, and 120 of section 1.

Line 140 reflects the payment of contributions since the beginning of the year. Its value is equal to the sum of the contributions listed in the previous reporting period and for the last quarter, that is, the sum of lines 140 of the calculation for 9 months and 144 of the annual calculation. In line 140, the indicator in column 4 cannot exceed the indicator in column 4 of row 130.

Lines 141, 142 and 143 Are the amounts paid in the last quarter. In the calculation for 2016, we reflect the payment in October, November and December, respectively.

Line 144 sums up the indicators of contributions paid for the last quarter in lines 141, 142 and 143.

Line 150 sums up the entire section 1 by showing year-end overpayment or outstanding contributions. To do this, subtract line 140 from line 130. In this case, column 4 of line 150 cannot be negative if there is no negative value in column 4 of line 120.

RSV-1 for 2016: example of filling

In Altair LLC from January to December 2016, salaries were paid to two employees:

Monthly charges to Sergeev S.S. amounted to 40,000 rubles, in November he was also paid material assistance in the amount of 5,000 rubles.
Monthly charges to Ivanov I.I. amounted to 30,000 rubles.

At the beginning of 2016, 15,000 rubles of insurance premiums were payable to the Pension Fund of the Russian Federation and 3,000 rubles to the MHIF.

When filling out the individual information of subsection 6.4 on Sergeev, we do not take the amount of material aid (5,000 rubles) into the calculation of the taxable base in column 5 of line 402 (subparagraph 3 of paragraph 1 of article 9 of the law of 24.07.2009 No. 212-FZ). The taxable base for Sergeev was 480,000 rubles (40,000 x 12 months), and for Ivanov - 360,000 rubles (30,000 x 12 months)

For the entire year, the base for calculating contributions to the Pension Fund for each employee does not exceed 796,000 rubles. In subsection 6.5 we put the amount of contributions accrued at the rate of 22%:

Sergeev - 26,400 rubles (480,000 x 22%),

Ivanov - 19,800 rubles (360,000 x 22%).

In subsection 6.8, the period of work is entered for each employee. In our case, the last three months have been fully worked out, which means that we indicate the dates from 10/01/2016 to 12/31/2016.

In subsection 2.5.1 we enter data on the generated bundles of documents. It is allowed to include no more than 200 information in one pack. In our case, there is only one pack.

In column 2, we indicate the general base for assessing contributions for the last three months of the reporting period: 210,000 rubles, as well as contributions assessed for this period - 46,200 rubles.

In our example, one tariff was applied, therefore we fill in section 2.1 only once for contributions to the FIU at a rate of 22% (code 01). Compulsory medical insurance contributions are charged at the rate of 5.1%.

Here we indicate the total amount of remuneration for all employees for 2016 (845,000 rubles) and allocate a non-taxable amount (5,000 rubles), the total base for calculating PFR contributions is 840,000 rubles (845,000 - 5,000). The basis for calculating contributions for compulsory medical insurance is reflected in the same way.

The sum of the assessed contributions of the Pension Fund of the Russian Federation (rate 22%) - 184,800 rubles, the contributions of the compulsory medical insurance (5.1%) - 42,840 rubles.

Section 1 will be filled in last, after entering all the other data.

After completing the entire calculation, check the correctness of the indicators using the control ratios specified in the Procedure for filling out the RSV-1 calculation.

To prepare the RSV-1 report in 2016, you can download the form.

Today, an individual entrepreneur, as well as a legal entity, are required to submit to the Pension Fund (its territorial branch) not only individual information, but also a certificate in the RSV-1 form.

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This document contains a fairly large amount of information, the transfer of which is strictly obligatory not only to the FIU, but also to the CHI fund.

It is imperative to comply with the deadlines for the submission of this document. Otherwise, the enterprise (or individual entrepreneur) will be fined - in accordance with the legislation in force in the territory of the Russian Federation.

Basic information

RSV-1 is a very important document. Any entrepreneur or head of an organization, regardless of the type of tax regime used, should be sure to familiarize himself with all the basic provisions and information regarding this certificate.

This will avoid many problems, as well as unnecessary attention from the Federal Tax Service. Basic information that must be read:

definitions;
who should take;
normative base.

Definitions

All sorts of concepts and definitions concerning are displayed in various regulatory documents, as well as current legislation.

This abbreviation has the following definition “calculation of accrued-paid insurance premiums”. Moreover, contributions to the following funds are taken into account:

This document displays all the amounts that were used for the following purposes:

The billing period for RSV-1 is 12 calendar months. The duration of the reporting periods is 12, 9, 6, 3 months.

In this case, this document must be submitted on a quarterly basis. All information is received on an accrual basis from the very beginning of the calendar year.

The legislation defines the following deadlines for submitting RSV-1:

If the organization was created in the middle of the year, then RSV-1 must also be submitted to it.

It is necessary to do this after the end of the quarter in which it was registered and began to conduct commercial activities, to make contributions for individuals to the appropriate funds.

Who should take

The list of organizations, as well as persons obliged to take the RSV-1, is announced in the legislation of the Russian Federation.

So, this document must be submitted to the Pension Fund of the Russian Federation within the prescribed timeframe:

Normative base

The regulatory framework concerning the document in the RSV-1 form is quite extensive. It includes the following:

- this PP determines the value of the amount, taking into account which insurance premiums are formed (for 2020, the amount was 624,000 rubles).

Over time, various amendments have been made to the regulatory framework. Most of them were included in the Federal Law No. 333 dated 02.12.13:

There is one important nuance - reduced tariffs are applied only to certain types of activities and organizations:

charitable;
pharmacy;
IE applying the patent taxation system.

At the same time, the reduced rate can be used only until 2020. Also, the regulatory framework for RSV-1 should include:

	Some amendments have been made to the laws -,
	Amendments have been made to laws No. 212-FZ,

Pension legislation will soon be subject to reform. The most important change that will affect everyone (individual entrepreneurs and legal entities) is that it will be necessary to submit a monthly calculation of RSV-1 to the Pension Fund of the Russian Federation.

The innovation is necessary to track the size of the wages of workers by age or otherwise retired.

In the future, Minitrud plans to refuse working pensioners to pay pensions at a certain salary.

Existing filing methods

RSV-1 certificate can be submitted:

in electronic form;
on paper.

There is one important nuance regarding the submission of these reports. In paper form, submission of RSV-1 is possible only if the company (or individual entrepreneur) has less than 25 people.

If this limit is exceeded, then it is necessary to draw up an electronic version of the document.

But even if the document is not submitted through a special system created for the circulation of important documents between government agencies and enterprises, the surrender is required to submit to the relevant authorities not only two printed paper copies of RSV-1, but also an electronic document on a flash card.

Therefore, it is best to prepare everything you need in advance, to perform the required calculations on a personal computer via Word or Excel.

There are also some differences regarding the place where you need to feed this paper. RSV-1 should be submitted:

If an enterprise is a structural subdivision of a larger company and has its own balance sheet, current account, then they represent RSV-1 at the place of their actual position.

Checking the report online

The formation of RSV-1 is not so easy. It is for this reason that a large number of various specialized resources have appeared on the Internet, allowing you to check the correctness of filling out the form using various programs.

The following applications are most often used for this:

CheckXML.
CheckXML-UFA.

Moreover, most of the resources use only up-to-date programs, the use of outdated ones is excluded.

If, during the testing process, any error was found in a document uploaded to the site, specialists collaborating with the resource will be able to help make all the necessary corrections - while confidentiality is guaranteed.

Video: insurance contributions to funds (PFR, FSS, OMS)

Specialists from the Pension Fund of the Russian Federation, the FSS and the Inspectorate of the Federal Tax Service participated in the development of many such online verification tools. You should look for confirmation of this on the pages of the site.

Penalty for late provision of RSV-1

The legislation on the territory of the Russian Federation presupposes a fine for failure to submit the RSV-1 form within the prescribed time frame. Its magnitude is not very large.

Nevertheless, it is not worth disrupting the reporting deadlines, since failure to submit the calculation on time can lead to quite serious problems with the tax authorities.

For example, the Federal Tax Service may initiate a desk audit, interpreting the failure to submit RSV-1 as an attempt by the enterprise to hide its revenues from the state.

Fines for failure to submit the RSV-1 form are as follows:

Legislative reforms also affected fines. So, since 2020, personalized accounting information must be included in the calculation of the form of the type under consideration.

For the absence of this information in the reporting documentation, a fine is again imposed, separately. Its size is 5% of the amount of contributions that were accrued over the last three months of the reporting period.

An important nuance regarding this fine is the absence of a minimum and maximum value. This is very important to remember, as sometimes the amount can be simply overwhelming.

At the end of the year, it is necessary to fill out and submit to the Pension Fund a report in the RSV-1 form. The form of this report was approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p. This form began to be applied starting from the reporting for the 1st quarter of 2014. For 2014, you also need to fill out this RSV-1 form.

Terms of submitting RSV-1 to the FIU

As for the deadlines for submitting RSV-1 to the Pension Fund of the Russian Federation, since January 1, 2015, they have changed. For 2014, RSV-1 must be submitted in paper form by February 15, 2015 (as before), and in electronic form - by February 20, 2015.

February 15 falls on Sunday, therefore the last day for submitting RSV-1 to the FIU in paper form is February 16, 2015.

In electronic form, RSV-1 is submitted by policyholders with an average headcount of over 25 people. All others can report on paper.

Sample of filling out the RSV-1 form for 2015

The RSV-1 form was changed last year. The most important change is the addition of section 6, which includes information from reports SZV-6-4, ADV-6-5 and ADV-6-2. Therefore, the last three forms have not been filled out recently.

Only RSV-1 must be submitted to the FIU for 2014.

For each employee, a separate section 6 is filled in, that is, their number will be equal to the number of employees for whom insurance premiums are transferred.

Also, changes in the form affected the division of pension contributions into insurance and funded parts. In RSV-1 since 2014, there is no such division, all deductions are indicated as a single amount.

Details of filling out the RSV-1 form can be found in, where the order of filling out each section is given.

When drawing up a report to the FIU for 2014, you must remember to indicate on the title page the reporting period - "O", and the calendar year - "2014".

Also in section 6 the reporting period "О" and the calendar year "2014" are indicated.

In section 2.1, columns 4, 5, 6 reflect the data for the last three months of 2014 (October-December), column 3 - the amounts calculated on an accrual basis from the beginning of the calendar year (from January to December 2014).

Section 2.4 is completed if there are employees for whom additional insurance premiums are paid. Here, in columns 4-6, data for the last three months of 2014 are reflected, and in column 3 - the total amount since the beginning of the year.

The following questions are common: is it necessary to include “blank” sections in the RSV-1 form (for example, at an additional tariff, if it is not applied) and what should be put in the blank cells: a dash, zeros, or should it be left blank?

1) About empty sections- usually do not include, but if you leave them, then there will still be no error.

2) About dashes and zeros- the same thing, never once to the dashes and zeros, put down or not, the inspectors of the Pension Fund of Russia did not find fault with the delivery of the Calculation.

Compared to filling out registration forms when changing the general director or adding a participant to the LLC, where they find fault with every letter or number or font of writing (since the exact requirements are clearly spelled out in the legislation), here in the Calculations in the FSS and PFR inspectors only require that correct numbers - balances from previous periods, accrual of insurance premiums, payment must correspond to the data of the Pension Fund of the Russian Federation and the Social Insurance Fund.

Example situation

LLC StroyService applies a simplified taxation system (income) and charges insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and compulsory health insurance to the Federal Compulsory Health Insurance Fund at the basic rate of 22 percent and 5.1 percent, respectively.

As of January 1, 2018, the organization had a debt to the Pension Fund of the Russian Federation on contributions for compulsory pension insurance and to the MHIF for compulsory health insurance for December 2017 in the amount of 10 701.51 rubles, respectively. and 2,369.8 rubles.

For the first quarter of 2018, employee benefits amounted to RUB 180,900.00, including: for January - RUB 60,300.00; for February - 60,300.00 rubles; for March - 60,300.00 rubles.

For the first quarter of 2018, the organization transferred mandatory pension insurance contributions to the PFR budget in the following amounts: in January - 10,701.51 rubles. (contributions paid on January 15th - for December 2017); in February - 13,266.00 rubles. (contributions paid on February 13 - for January 2018); in March - 13,266.00 rubles. (contributions paid on March 18 - for February 2018).

Contributions for March 2018 in the amount of RUB 13,266.00 were listed in April (i.e. in the II quarter of 2018).

For the first quarter of 2018, the organization transferred contributions to the MHIF budget for compulsory health insurance in the following amounts: in January - 2,369.80 rubles. (contributions paid on January 15th - for December 2017); in February - 3,075.30 rubles. (contributions paid on February 13 - for January 2018); in March - 3,075.30 rubles. (contributions paid on March 18 - for February 2018).

Contributions for March 2018 in the amount of RUB 3,075.30 were listed in April (i.e. in the II quarter of 2018).