We get acquainted with the form of DAM, what is the Unified calculation

The calculation of insurance contributions was developed by the Pension Fund to control insurance charges and distribute them to personal account accounts. These DAMs are used by the fund for calculating pensions, therefore this report is monitored most closely.

Who should pay the insurance premiums

Report on assessed contributions to the Pension Fund should all legal entities and individual entrepreneurs who pay salaries to staff. For this purpose, the fund has developed a specialized form of RSV-1. Entrepreneurs take their calculations regardless of the chosen taxation regime.

Do not forget about the fact that you must necessarily pass a zero DAM, that such an obligation is the same for everyone, regardless of the charges. It is necessary to hand over the form even in cases when the accruals were not made and the activity was not conducted. Such a report will be called "zero". Do not be naive to believe that the Pension Fund will be forgiven for not submitting an empty report. For any unscheduled or overdue document, the fund issues penalties.

Considering in detail the main form of DAM, what is RSV-2 for many remains a mystery. This report is designed for companies that are engaged in farming. Along with RSV-1, the form of RSV-2 is filled in according to the same rules and terms.

Delivery of DAM on paper

Depending on the average number of working people, the RSV form of the FIU is provided on various carriers. Companies with fewer than 25 employees provide paper-based reporting, but they are not prohibited from reporting electronically. Unfortunately, in the law there is no exact wording about whether it is possible to report on paper to firms where exactly 25 people work. In this case, the company can act at its discretion, but you need to be prepared to defend your case.

You can submit a form on paper directly to the fund's office or send a report by mail in a valuable letter with notification and a list of attachments. If the calculation is sent by courier, the form requires a power of attorney to take the form.

Electronic way of delivery of DAM. What is EDS?

Companies with a large staff of people (more than 25 people) are required to submit reports electronically. Such a norm is mandatory for all and does not involve exceptions. For violation of the method of sending the calculation to the company will be fined. It should also pay attention to the fact that the timing of delivery of electronic and paper reporting are different.

In order to pass the calculation via electronic communication channels, it is necessary to conclude an agreement with a specialized operator that has the right to send such reports. In addition, the certifying center must issue to the firm EDS (digital signature). To obtain it you will need copies of various company registration documents and completed taxpayer questionnaires.

Strict timeframes for the settlement of the Pension Fund

To put RSV-1 set strict deadlines. Due to the fact that the report is submitted quarterly, it is necessary to report for each period not later than the 20th day of the second month after the end of the quarter. For those who report on paper, this date comes five days earlier, namely on the 15th day of the second month. At first glance, the law sets a long enough time to complete the form, but in practice it often turns out that the number of overdue reports does not decrease. Therefore, the Pension Fund, in order to avoid penalties, strongly recommends switching to electronic reporting and paying close attention to the deadlines, especially if they fall on holidays or weekends. The RSV report is considered to have been submitted from the moment of receiving the operator's response or the mail mark on the investment listing via the electronic channel.

Penalties, which might not be

The Pension Fund very actively uses administrative penalties for the purpose of regulating the timely sending of the payment. In general, companies that are not serious about "zero" reports fall under the penalty. The amount of penalties is quite large and depends on the amount of assessed premiums.

In accordance with the law, the fine will be 5% of all quarterly charges for the reporting period. Such penalty is calculated for each month of delay. The total amount of collection should not be less than 1000 rubles and more than 30% of the amount of contributions.

For the provision of incomplete or deliberately distorted information, the Pension Fund also provides for a penalty of 5%, and such a fine will be imposed regardless of the timing of delivery.

An official may be punished with an administrative fine of 500 rubles. Under such a collection, the director of the firm or chief accountant falls.

Innovations concerning the delivery of DAM. What is the Unified Calculation

Since the beginning of 2017, tax reporting is waiting for a big change. The control over the incoming and accrued payments will be carried out by the tax authorities, and the assessment of the insurance premium will become consolidated with deductions to the medical fund and the FSS. To replace the RSV will come a new form, which will be called the Unified Calculation.

It should be noted that the reception of personalized data will also be handled by the Pension Fund, but the accounting form will change. In connection with the reorganization, the Pension Fund should, as soon as possible, reconcile all payments and provided reporting.