Who is obliged to submit reports to the FIU
Responsibility for submission of reports to the FIU assigned to all employers registered with the FIU as insurers. Organizations immediately rise registered in the FIU, as they should be at least one employee Director.
What reports to submit to the FIU
In 2015, the report paid and accrued contributions for form RSV-1. It was approved in 2014. Download a form to report RSV-1 on the website of the FIU. Here are contributions for pensions and health insurance, which was accrued and paid in respect of full-time employees and contractors (individuals) providing services under civil-legal agreements.
SP pass reports only in raising mercenary forces. Fixed fees and contributions 1% of income above 300 thousand rubles, entrepreneurs in 2015 is not required to report.
How to fill out the report RSV-1
The report RSV-1 consists of 6 sections. Complete all sections of the policyholder does not need to consider the specifics of its activities.
1 section includes calculation of accrued and paid contributions. It is designed for all policyholders. Subsection 2.1. fill all insureds under each applicable rate of insurance contributions, sections 2.2.-2.4. intended only for those who apply goptareva.
3 section fill all those who apply preferential tariffs. Depending on the reason for low rate is filled in a particular section.
4 section is intended for policyholders that credit additionally fees for the previous periods, either independently or on the basis of tests.
5 section for policyholders paying activities in student brigades.
6 section to be completed by the who in the reporting period remuneration paid to individuals under employment or civil contracts. For each employee it is populated separately.
A zero report to the FIU
It is important to note that reporting must pass even when there is no activity.
If the SP already fired all employees, and accounting have not shot, he is obliged to continue to submit zero reports. The need to provide zero reporting imposed on companies who for various reasons did not conduct activities during the quarter. Ie, all without exception, the company must provide a report to the FIU within the established deadlines.
In the zero report is filled in the cover sheet and the first and second chapters with the dashes in the corresponding rows.
How to pass a report to the FIU
Reporting to the FIU can be transmitted by personal visit to the office of the Fund, by registered mail with the investment inventory, or remotely via the Internet. In the latter case, you first need to sign with FIU agreement on electronic document flow.
From 2015 employers will be required to submit reports in electronic form. Now this requirement applies to all companies and individual entrepreneurs employing more than 25 people.
The deadlines for reporting to the FIU in 2015
Reporting to the FIU submitted on a quarterly basis. Information is provided cumulatively during the quarter, half, 3 quarters and years.
In 2015, the deadlines for submission of reports will depend on the form of its provision. For those who provide statements on a paper, it should be sent no later than the 15th day of the second month following the quarter. 15 may 2015, 15 August, 15 November and 15 February.
For those who report electronically, an additional five days of bonus. They can provide information before the 20th day of each second month after the quarter ends.
The penalty for late delivered a report to the FIU is 5% of insurance premiums for the quarter, but not less than 1000 R.