How to reflect the next vacation in individual information. Please clarify, if an employee is on annual paid leave, no matter how many days, is it necessary to indicate “long leave” in the report to the pension fund?

July 31 is the deadline to submit a new calculation of insurance premiums to the tax office for the six months. The reporting campaign for the 1st quarter of 2017 showed that accountants make mistakes with this report. Read about the most common shortcomings in the article.

Let's start with some universal advice. Most accountants do not generate reports manually, but in an accounting program. Usually, the program already contains control ratios - so the calculations are generated automatically and all the necessary numbers coincide.

However, to be on the safe side, install the “Legal Taxpayer” program and check the new DAM through it again. The algorithm of actions is simple - download the free program “Legal Taxpayer” and update it to the latest version. Then enter the data of the desired organization into it. Next, download the calculation xml file from the accounting program and upload it to “Taxpayer Legal Entity”.

If everything is fine and the program does not generate errors, then the calculation can be sent - the inspection will accept it. If the program complains about errors, look at what's wrong. This article will help solve many calculation problems.

Error No. 1: the amounts for the company as a whole do not match the amounts for each individual

The data in Section 1 regarding accruals and pension contributions must coincide with the information from Section 3, which shows information about accruals and contributions for each insured person. This control ratio is directly laid down in paragraph 7 of Article 431 of the Tax Code of the Russian Federation. The probability of passing such a calculation is close to zero. The fact is that the format-logical control module is already installed at the special operator stage. So, upon seeing such a discrepancy, the special operator will issue a warning. Of course, you can ignore the “red flag” and force the calculation to be sent. But be prepared that the refusal will come from the inspection. This means that you will still have to correct and retake the RSV.

The root of the problem may be in penny rounding - that is, for each individual there are amounts with kopecks in the accounting program, and then at the summation stage another amount comes out. You can try to identify the error yourself. But if we are talking about a company with at least a hundred employees, then such searches will definitely be tedious. The easiest option is to check the calculation through “Taxpayer Legal Entity”.

Error No. 2: SNILS do not work

The problem with crooked SNILS has already become the talk of the town, sorry for the cliche. And all because problems arose during the transfer of data from the Pension Fund and the Federal Tax Service. As a result, the data of companies and the tax office in terms of compliance with full name. and SNILS of a particular person may not match. This calculation will again not work and will have to be corrected. Unless, of course, you want to face a fine of at least 1,000 rubles and possible blocking of your account for being late with the payment.

There are several solutions. To begin, take from the HR department the personal files of employees and GDP employees, for whose payments contributions were accrued in the spring-summer of 2017. Check the data from copies of SNILS with the information in the accounting program. If you find an error, download the newly generated calculation from the program and send it to the inspectorate.

It’s worse if your data seems to match, but the calculation still doesn’t work. Then the matter is a mistake in the information in the inspection. Check your full name. and SNILS through the personal account of the taxpayer or policyholder in the Pension Fund. Did the reconciliation show errors? Then get ready for a personal visit to the inspectorate and your branch of the Pension Fund. Yes, you can first send a signal about the problem through an informal document flow. But the probability that this message will be responded to is approximately 10 percent. In the general pile of such letters, no one at the Federal Tax Service catches information. Only if you first agree on this kind of message. But here’s the problem - you need to have reliable contact with your inspector, and for this you need to call in advance. By the way, getting through to the line Inspectorate of the Federal Tax Service is akin to a feat, as the author’s personal experience shows. But it will definitely be quick and effective to walk around and find out everything on the spot. There is another option to send a letter about problems with SNILS by mail or registered mail. But this is a long and thorny path with unclear prospects. If only because not every branch of the Russian Post serves legal entities. And the letter will take several days...

So the most reliable thing is to first audit the SNILS within the company, and then check it through your personal account or a special operator (if he has such an opportunity). This way you will know exactly where the error is, which means it will be faster to fix it.

Error No. 3: no SNILS or TIN

If the calculation does not include the SNILS number of the insured person, the inspection will not accept such a calculation. The solution is simple - you need to get SNILS. The easiest way is to send the employee himself to his Pension Fund branch at his place of residence. Then he will find out the treasured number on the same day when he comes to the fund. Of course, the employer can independently contact the Pension Fund. But then you have to wait at least 5 working days for the result (this is the period the fund has by law).

Well, there is one more way - the most sophisticated one. Submit an application to obtain an insurance number through the MFC. The whole process will take as long as 10 working days. Perhaps the choice is obvious.

As for the TIN of each insured person, this element is optional. In other words, without a physicist taxpayer number, the calculation will pass. But it’s easier to send an employee to get a TIN from the inspectorate. Moreover, this procedure takes place online during a personal visit with a passport and you do not need to pay any money. Then the format-logical control will not issue warnings. And there will be no requests for clarification from the Federal Tax Service on the topic of “shortage of the TIN of employee Ivanov.”

Error No. 4: non-taxable payments were not shown

Excluding non-taxable payments from the calculation is fraught with a fine under Article 120 of the Tax Code of the Russian Federation for gross violations of the rules for accounting for income and expenses.

The easiest and most reliable way is to do everything right from the very beginning. This is simply simpler than then going to the authorities with complaints and proving the correctness of your dissenting opinion.

Error No. 5: they showed in appendices 3 and 4 payment of sick leave for the first three days

The calculation must show payments for social security purposes, including sick leave payments. If the employee himself is sick, the employer pays for the first three days of illness at his own expense. So these payments do not need to be shown in the calculation. Otherwise, you will unlawfully underestimate current payments for insurance premiums (we are talking about regions with a traditional offset mechanism for interaction with the Federal Social Insurance Fund of Russia). As a result, you will have to pay additional social insurance contributions in case of temporary disability and in connection with maternity.

The funny thing is that the calculation with such an error will pass and there will formally be no problems with the tax office. Inspectors will simply transfer the data to the Social Insurance Fund and the fund will conduct a desk audit, during which it will identify the error. It would seem that there is nothing wrong. In general, yes, it’s not critical - it seems like you don’t have to react to the FSS. Just don’t be surprised when the inspectorate comes with a demand to pay arrears on social contributions. And then you will also have to pay the fines in a separate payment.

Mistake No. 6: regions with a pilot project do not show expenses for social insurance purposes

The essence of the pilot project is that the organization does not calculate benefits, but only transmits data to the Social Insurance Fund of Russia. Next, the fund itself assigns and pays money directly to people. Many people, out of habit, believe that if there is a pilot project in the region, there is no need to fill out Annexes 3 and 4 at all. Yes, such a rule was laid down in the features of filling out the old 4-FSS form (and the new 4-FSS about contributions for injuries also has this).

With the new RSV you need to act like this. Participants in the pilot project of the FSS of Russia put the code “1” in field 001. At the same time, they must fill out lines 070 and 080 in Appendix 2 - usually this is “0”.

There is no need to reflect anything in Appendices 3 and 4. The fact is that these applications show the amount of benefits that were paid to the employee and the amount of expenses that social insurance later reimbursed them. Participants in the pilot project do not pay benefits to employees. This is done directly by the FSS. Therefore, there is no need to reflect benefits in the calculation of insurance premiums.

However, it happens that lines 070 and 080 of Appendix 2 may contain other values ​​rather than zeros. For example, if the location or place of residence of the payer of insurance premiums changed from a region that is not participating in the pilot project to the region of the pilot project. Then fill out lines 070 and 080 of Appendix 2 along with Appendixes 3 and 4.

Error No. 7: they showed only the paid salary, not the accrued one

Insurance premiums are calculated from accrued payments. And they do this monthly. Salaries are also calculated every month. The fact of salary payment is not important for the purposes of the new DAM.

For example, an advance payment for June was issued in June, and the final salary payment will be issued in July. In the calculation of contributions, the full amount of contributions from the June salary must be reflected. The amount of contributions from the March salary will be included in the data on lines 030, 033, 050 and 053 of Section 1.

A different algorithm will lead to tax authorities seeing an understatement of the contribution base. So you will have to submit an amendment, pay arrears, penalties and a fine. Just in case, check whether your accounting program generates these indicators correctly - do this in early July. Contributions for June must be transferred by July 17 inclusive. So if you identify an inaccuracy earlier, then transfer the contributions in the correct amount. So no penalties or fines. Yes, and you’ll have time to correct the calculation.

Error No. 8: July vacation pay that was paid in June was not reflected

Vacation pay is accrued before the employee goes on vacation. Vacation pay is paid at least three calendar days before the vacation. By the time of payment, vacation pay has already been accrued. The most problematic scenario is that an employee goes on vacation at the beginning of the month, almost from the first day. So the accrual occurs in the previous month.

Let's explain with an example. The employee will go on vacation on July 3. The accountant calculated and paid him vacation pay at the end of June. Such vacation pay must be reflected in the calculation of insurance premiums for the six months. Vacation pay is included in the taxable base for insurance premiums in June. Therefore, show the contributions from them in the total amounts of Section 1. The amounts of insurance contributions from vacation pay will fall into the data on lines 030, 033, 050 and 053 of Section 1.

Error No. 9: Section 3 of the calculation does not contain information about the founding CEO

Information about the sole founder director must be shown, even if he does not receive a salary. The sole founder director is the insured person. Therefore, regardless of whether his salary was calculated, fill out section 3 for the director and include him in the number of insured employees. These conclusions follow from paragraph 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, paragraph 1 of Part 1 of Article 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 1 of Article 10 of the Law of November 29, 2010 No. 326-FZ, paragraphs 22.1 -22.36 Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

By the way, from the same series the question “is it necessary to submit a zero calculation.” Like, we don’t conduct any activities at all, there is only a founding general director, to whom we don’t accrue anything. If there is not enough adrenaline, you can conduct an experiment and not submit a zero calculation - then the tax authorities will automatically consider that the company is not showing signs of life and will include it in the list for removal from the Unified State Register of Legal Entities according to a simplified procedure, and the general director himself will be sent a black mark so that he no longer produces companies -ghosts.

The composition of the zero calculation is as follows: title page, section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1 and Section 3 (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Error No. 10: women on maternity leave were not shown in Section 3

Employees who were on maternity or child care leave during the quarter are reflected in section 3. Complete subsections 3.1 and 3.2 for them. In this case, in subsection 3.2, fill out lines 190, 200 and 210. In line 210, reflect the amount of benefits. Place zeros on lines 220-240. In subsection 1.1 of Appendix 1 to Section 1, include payment data in line 030 and line 040.

In conclusion, a few words about employees who were on leave without pay during the quarter. The personal data of such employees is reflected in subsection 3.1 of section 3. If no other payments were made to them, in subsection 3.2 fill in lines 190 and 200. In lines 210-240 put zeros.

Olga Prygova, Deputy Manager of the Pension Fund Branch for the city and the Moscow region, is responsible for correcting pension reporting.

What should be the correction of vacation pay in RSV-1

— In June, the employee went on vacation. They paid him vacation pay on June 25. They were shown in the half-year report. But while on vacation, the employee fell ill. It was necessary to pay him sick leave and reverse his vacation pay. We did this already in July. Can the correction of vacation pay in RSV-1 be limited to what we show on line 400current report simply a smaller amount of income?

- No, you can’t do that. In this case, it is necessary to adjust the individual information for this employee for six months.

— How to correct information?

— Along with the nine-month report, you must submit corrective section 6 for the half-year. Write down the reduced amount of income for June. The period of temporary incapacity for work should be marked with the code VRNETRUD. And in subsection 6.6 of the original section 6 for nine months, reflect the excessively accrued contributions with a minus.

How to submit lost information

— With the reporting for the half-year, they forgot to submit information for one employee. How can I account for it now?

— Before the start of the reporting campaign, you must submit the original section 6 for the six months for this employee to the fund department. There is no need to write accruals and salaries in it. You only need to fill out the experience. Then, along with the reporting for nine months, you will need to submit an adjusting section 6 for the half year for this employee.

— We confused this employee with the one who quit in the first quarter. They are namesakes. Instead of the employee who is working, we submitted information for the dismissed one. How to fix this situation?

— Together with RSV-1, nine months in advance, it is necessary to submit a canceling section 6 for the dismissed employee. In it, fill out subsections 6.1-6.3 (clause 37.3 of the Procedure, approved by Decree of the Government of the Russian Federation dated January 16, 2014 No. 2p. - Ed. Note).

Can accruals in section 6 be negative?

— The employee did not go to work for several days in June. The HR department was not informed about this, so he received his full salary for June. In July, the employee brought in. The salary for June was recalculated and contributions were reduced. Now do I need to submit the corrective RSV-1 for the six months?

- No. This error must be corrected in current reporting. In RSV-1 for nine months it will be necessary to reflect contributions to the reduction. They must be recorded in line 120 of section 1 of the report.

— How can I correct the accounting data for the six months for this employee?

— Along with the nine-month report, you must submit corrective section 6 for the half-year. Write down the reduced salary amount for June. The period when the employee was absent due to illness should be marked with the code VRNETRUD. And in subsection 6.6 of the original section 6 for nine months, contributions to the reduction must be reflected with a minus.

Do I need to report for an employee who took a vacation at his own expense?

— One of the employees wrote an application for leave at his own expense from July 1 to August 10. And on August 10 he wrote a letter of resignation. The employee left the same day. He didn't work for two weeks. Do I need to submit individual information for such an employee?

- Yes, sure. In the third quarter, the employee was still working for your company. And section 6 must be submitted for all employees with whom the company concluded an employment contract or a civil law contract during the reporting period (clause 33 of Procedure No. 2p. - Ed. note).

— How, in this case, should you fill out section 6 for this employee?

— In subsection 6.8, you must fill in the details “Calculation of insurance experience: additional information.” There, write down the vacation period without saving, that is, from July 1 to August 10, 2015. And mark it with the code ADMINISTER. In addition, if the employee received vacation compensation upon dismissal, these payments are subject to contributions. Therefore, in subsection 6.4 it is necessary to show the payments themselves, and in subsection 6.5 - the contributions accrued from them.

Is the period of illness included in the insurance period?

— At the end of June, the employee did not come to work. I missed three days. The personnel officer gave him absences on his report card. In section 6 of the nine-month report, we marked this period with the code NEOPL. The following month, the employee brought in sick leave. They awarded him benefits for this period. Is it necessary to correct section 6 in half a year?

- Yes, it is necessary. Along with the current report, you will need to submit corrective section 6 for the six months for this employee. After all, the time when the employee received benefits is included in the insurance period. But there are no days when the employee was on unpaid leave. Therefore, in corrective section 6, it is necessary to mark the employee’s illness time with the code VRNETRUD.

— We have accrued temporary disability benefits to this employee. But already in July. Should the benefit be reflected in corrective section 6?

— No, the benefit must be reflected in the period when the company accrued it. That is, in the report for nine months.

— Another of our employees did not come to work for several days in June. They gave him absences on his report card. And in individual information the code is NEOPL. It later turned out that he had no valid reasons for his absence. Corrected NN on PR report card - absenteeism. The manager reprimanded, but did not fire the employee. Do I need to submit corrective information?

— No, in this case there is no need to change individual information. The code NEOPL marks the period of leave without pay and other unpaid periods (Appendix 2 to the order No. 2p. - Editor's note). This means there is no error in the report.

The letter combination “NEOPL” is a symbol for one of the codes that must be included in the reporting documents regarding the length of service. Using NEOPL, they record periods for which the employee was not paid for various reasons. This type of encoding was introduced by Resolution of the Board of the Pension Fund of the Russian Federation No. 66p dated March 28, 2012 and is currently used.

Such encoding, which also includes the symbol “NEOPL,” makes it possible to identify working citizens and their working conditions during the consideration of personalized information by the Pension Fund. The coding used allows us to take into account all the facts of each employee’s work activity (experience, earnings, etc.) and thus adequately approach the assignment of a pension.

The “NEOPL” code is relevant not only for working Russian citizens, but also for foreigners who reside temporarily or permanently, and also work in the territory of the Russian Federation. Such workers are also registered in the compulsory pension insurance system. And individual information is provided on them in the generally accepted manner.

Thus, a company has the right to conclude an employment contract with a foreigner who is temporarily staying in the Russian Federation. If the employment agreement is valid for at least 6 months, then the foreign worker will already be considered insured. Consequently, he will also be subject to all the rules for processing individual information using the appropriate codes, including “NEOPL”.

When is “NEOPL” used in personalized accounting?

Personalized accounting of the insured person (employee of the organization) is represented by reporting on the part of the Pension Fund. Since 2017 it consists of:

1. Unified calculation of insurance premiums (third section - personalized data). For rent to the Federal Tax Service.
2. Form SZV-M (data on insured employees) is submitted to the Pension Fund.
3. Annual data on personalized accounting. The format for this type of reporting has not yet been agreed upon. The information will need to be submitted to the pension fund in the new year for the past reporting year 2017.

The old reporting form RSV-1 had to be submitted for the last time for 2016; this year it has become invalid and is no longer used. It indicated personalized information for the last three months in section 6.8.

Situations when the code “NEOPL” is used	Explanations, including in accordance with the norms of the Labor Code of the Russian Federation
Leave without pay for family and other valid reasons	Art. 128 includes all grounds for granting unpaid leave
Downtime due to employee fault	Art. 157 defines cases when periods of downtime are paid, for example: due to the fault of the employer, for reasons that do not depend on the employer and employee, other cases; if the period of downtime is paid, then, accordingly, “NEOPL” does not apply
Removal of an employee from work by an employer	Article 76 lists the circumstances under which the employer has the right to prevent an employee from working. For example, if an employee is in a state of alcoholic or other toxic intoxication or there is a reason - a medical report, according to which the employee is contraindicated for a specific type of work provided for under the concluded employment contract, etc.
Long annual leave for a teacher	Art. 335 indicates the basis on which the teacher is entitled to long-term rest, namely: 10 years of continuous teaching work
Additional day off without pay for women who work in rural areas	ST. 262 indicates the right of women workers in rural areas to take one additional day off per month; Women can exercise this right by submitting a written application to the employer
Other periods of work for which the employee was not paid	Exception- unpaidperiods coded “DLCHILDREN” and “CHNPP”, here “NEOPL” is not entered

Example 1. Displaying the unpaid period of work for 2016 using the code “NEOPL” (the old RSV-1 form is used)

An employee of the Prospekt company, L.N. Klimova, has been on maternity leave since the beginning of 2016. Since she did not provide a sick leave certificate to her employer, she was not accrued maternity benefits.

When filling out the RSV-1 form, namely, section 6.8 (“Work period for the last three months”), this considered period of work activity of L. N. Klimova can be displayed using the following codes:

1. “NEOPL” - from the date she went on vacation in 2016 and until Klimova L.N. brings the required documents for the assignment of benefits.
2. “DECREE” - with a calculation for the quarter in which the employee will submit documents to the employer and she will be given an allowance.
3. “CHILDREN” - from the date when Klimova L.N. took maternity leave.

Answers to frequently asked questions

Question #1: What code should be written down in the employee’s individual information to display leave at his own expense, “ADMINISTER” or “NEOPL”?

Until April 1, 2015, the code “ADMINISTER” was used for this purpose, after which it was canceled and “NEOPL” was introduced instead. Thus, non-working days of an employee who has taken leave without pay are marked with the symbol “NEOPL” (Resolution of the Board of the Pension Fund of the Russian Federation No. 194p dated 06/04/2015).

Question #2: Does an organization need to keep and submit personalized records for an employee who is a pensioner?

In 2016, the payer of contributions must indicate the DLOTPUSK code in individual information specifically in relation to the periods of annual and additional paid leave of his employees (Articles 114-116 of the Labor Code of the Russian Federation). But not always.

DLOTPUSK in individual information 2016: when to set

In general, the policyholder should put down any codes in subsection 6.8 of the RSV-1, intended to reflect information about length of service, only if, without their indication, PFR specialists cannot understand whether the employee performed labor activity during this period and whether this should be taken into account period in his insurance period.

For example, if during the month you did not make payments to the employee because he took leave without pay, then subsection 6.8 should contain the code. Thanks to him, the Fund’s inspectors will understand why the employee with whom the employment contract is valid did not receive a penny from the organization within a month.

This is the case with paid vacations. If the date of accrual of vacation pay and the entire vacation period of the employee fit into one calendar month, then no codes need to be specified in subsection 6.8. But if an employee plans to be on vacation for the entire calendar month or more, then the employer must pay him vacation pay in any case in the previous month (Article 136 of the Labor Code of the Russian Federation). And here you can’t do without the DLOTPUSK code. Let's explain with an example.

The employee wrote an application for leave from October 17 to November 30, 2016. Vacation pay was accrued to him on October 11. During November, the employee did not receive any payments from the organization. Then the period from November 1 to November 30 should be marked with the code DLOTPUSK in subsection 6.8 of the RSV-1 calculation submitted to the Pension Fund at the end of the year.

By the way, the code itself, probably derived from the abbreviation “long leave,” also suggests that it should not be indicated in every case of granting leave to an employee, but only if it continues for a sufficiently long period of time.