What forms of reporting should be submitted to the FIU in 2013?
The pension fund of the Russian Federation is filled at the expense of deductionsfrom wages of hired workers and individual entrepreneurs, as well as self-employed citizens. Therefore, the submission of accounts for the FIU is mandatory for all categories of working citizens. As a result of some changes that occurred in 2012, the enterprise accountant already handed out reports to the FIU on new forms for the first quarter of 2012, but it seems that the government and the RF Ministry of Labor do not want to ease the life of accountants, because on changed forms it is necessary to submit accounts for the first quarter of 2013. About what forms to take in the FIU this year, let's talk a little more.
Forms for FIUs
Reporting in the FIU provides an accountant. It compiles reports on both accrued and paid insurance premiums, providing to the territorial agency of the FIU not later than the 15th day of the second month after the reporting period. Thus, the reporting for the first quarter of 2013 should be submitted by accountants until May 15, 2013. If May 15 is a day off, the report must be submitted no later than the first working day following May 15.
Report on the form of RSB-1 for the first 6 months of 2013year of the accountant will have to be submitted before August 15, 2013. Not later than November 15, 2013, it is necessary to submit a report to the FIU for 9 months. And the annual report on the results of 2013 is submitted no later than February 15, 2014.
Quarterly with the reports, it is necessary to submit to the FIU personal data on the insured persons, which are reflected in such forms as:
- form ADV-6-2;
- form ADV-6-3;
- Form SZV-6-2;
- form SZV-6-1.
The form of ADV-6-4 and the form of SZV-6-3 is fedsimultaneously with the form RSV-1. Thus, by the end of the year these forms of reporting in the FIU are also submitted, unlike the rest, quarterly forms. The procedure for filling out and reporting forms for information on personified accounting is regulated by Resolution No. 192p, approved on July 31, 2006.
Changes in reporting forms
In December 2012 was publishedthe decision of the Ministry of Labor of Russia, according to which accountants should submit a report for the first quarter in the form of RSV-1 on new forms. But the annual accounts for 2012 for insurance contributions for the FIU accountant will be filed on older forms (annual accounts for 2012 are filed before February 15, 2013). A new form of quarterly reporting to the FIU has undergone some changes, as in 2012 a law was passed, according to which additional payments to the FIU should be paid by enterprises, which are characterized by harmful working conditions. Thus, the changes touched on the form of reporting in the FIUs in parts of sections 2.1 and 2.2, where it is necessary to indicate the calculation of the doptari contribution from the wages of workers employed in hazardous production. In 2013, contributions to the FIU are divided into savings and insurance.
Reporting to the FIU for PIs
Great attention should be paid to the amounts andthe procedure for calculating contributions to the Pension Fund for individual entrepreneurs. To date, the rate of contributions to the PF is 26%, with the entire amount referring to the insurance part. This rate is valid for all PIs, regardless of the taxation system on which they work, as well as notaries and lawyers. Moreover, in 2012, new changes were introduced, and the government of the Russian Federation divided all IPs, lawyers and notaries into those born after 1966 and those born before 1966. For the second category, that is, for older representatives, the tax rate for the insurance part is 20%, and for the funded part, 6% is spent.
Tax rates for FIUs depend on the amountThe minimum wage for January 1 of the year for which the tax is paid. That is, by calculating the amount of tax for 2013 it is necessary to be guided by the minimum wage, which is equal to 5205 rubles. Recall that as of January 1, 2012, the minimum wage was at 4611 rubles. Thus, regardless of whether the income of the IP will increase in 2013 or not, it will be obliged to submit the reporting forms to the FIU and pay the tax amount, an order of magnitude more than in the previous year, 2012. But, even if the amount of the minimum wage is increased during the year, the IP will calculate the amount based on the minimum wage at 1 January 2013. The term for payment of contributions is determined by legislation, as on December 31, 2013.
