Name of document	ORDER of Rosstat dated 02.15.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SMALL BUSINESS ENTITIES, PEASANT (FARMERS)" ENTITIES AND INDIVIDUAL ENTREPRENEURSHIP FOR 2008"
Document type	order, instructions
Receiving authority	Rosstat
Document Number	41
Acceptance date	01.01.1970
Revision date	15.02.2008
Date of registration with the Ministry of Justice	01.01.1970
Status	cancelled/lost force
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes

Instructions for filling out form N 2-farmer

Information on the federal statistical observation form N 2-farmer is provided by legal entities - small businesses engaged in agricultural activities (in accordance with the All-Russian Classifier of Types economic activity(OKVED) codes 01.1, 01.2, 01.3, 01.4); peasant (farm) households, as well as individuals engaged in entrepreneurial agricultural activities without forming a legal entity, who have crops and perennial plantings.

In the code part of the form in mandatory the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) is affixed on the basis of the Notification of assignment of the OKPO code by state statistics bodies.

1. This form is drawn up taking into account the economic use of agricultural crops (for grain, green fodder, hay, etc.). If crops of grain crops produced for hay, green fodder and silage and recorded in the spring according to f. N 1-farmer in the number of crops of annual grasses or silage crops that were actually harvested for grain, then they are in the report according to f. N 2-farmer is shown in the cereal group for the corresponding crop.

Grain crops that died in the summer and were not replanted (even if they were used for grazing, hay, green fodder and silage) are not excluded from the number of grain crops and are not transferred to the number of forage crops.

2. The gross harvest of grain crops is shown in weight after processing, sunflower and soybeans for grain - in the initially recorded weight.

3. The free lines of the form show grain, industrial and vegetable crops by type that were grown on the farm in the current year. The empty lines after winter wheat are intended to record winter grain crops.

4. The collection of cobs of sweet corn of milky and milky-wax ripeness for canning and fresh use for food is shown in the vegetables line (by the physical weight of the cobs - without discounts).

Statistical reporting in 2017: deadlines.

5. Line 1320 takes into account food watermelons and melons.

6. For annual and perennial grasses, in column 5, lines 1412, 1413, 1418, 1419, 1422, 1423 show the harvested areas.

7. In the reference information on line 1614, only the areas of clean fallows intended for sowing winter crops in the fall are given. current year, as well as for sowing spring crops next year. This line does not include areas plowed on fallow lands newly developed this year, as well as fallow plowing.

8. Section IV provides information on the sales volumes of the main crop products of own production, which consist of the number of products actually sold (in physical weight) from the beginning of the reporting year to the time of submission of the form statistical reporting and the quantity of products that, according to estimates, can be sold before the end of the year.

The volume of products sold includes products sold both on its territory and abroad through all sales channels: processing organizations and organizations wholesale trade(canning factories, distilleries, oil mills, processing enterprises of agricultural organizations, elevators, potato and vegetable storage facilities and fruit storage facilities), consumer cooperation, in the market; Products donated, given as payment for services, or as payment for wages to hired employees are also taken into account.

When filling out data for individual products, agricultural raw materials of own production, spent on the production of sold processed products (sugar, butter, flour, cereals, etc.), are also taken into account.

9. Average number of employees for the previous calendar year determined taking into account all its employees, including employees working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and others separate divisions enterprises. The indicator is filled out only for the organization as a whole.

These forms will only be used to obtain summary results.

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ORDER of Rosstat dated 02.15.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SMALL BUSINESS ENTITIES, PEASANT (FARMERS)" ENTITIES AND INDIVIDUAL ENTREPRENEURSHIP FOR 2008"

Accountant calendar for July 2018, reporting deadlines, table

Information letter on the procedure for filling out forms 1-KFH “Information about production activities peasant (farm) farms" for 2015 and 2-KFH "Information on the availability of resources in peasant (farm) farms" for 2015

Information on forms 1-KFH and 2-KFH for 2015 is provided by individual entrepreneurs:

A) registered as heads of peasant (farm) households (f.1-KFH_str010_gr3);

B) individual entrepreneurs engaged in agricultural production (form 1-KFH str011_gr3). Page 011_gr3 f.1-KFH is not in the Order of the Ministry of Agriculture and is highlighted only in the program “1C: Set of reports of the agrarian and industrial complex”.

Note: for peasant (farm) enterprises registered as legal entities, an identifying indicator was introduced in Form 6-APK “Report on industry indicators of the activities of organizations of the agro-industrial complex” for 2015 under line code 073 - “peasant (farm) farms”. This category of farms provides reporting of agribusiness organizations by type of activity “agriculture” (with 1 to 17 form).

Individual entrepreneurs fill out Form 1-KFH based on the entrepreneur’s credentials. The form is filled out in thousand rubles.

Section II “Information on income and expenses” on page 020 “Income – total” reflects all income received in the reporting period. When determining and recognizing income, the farm is guided by the provisions Tax Code Russian Federation in accordance with the chosen taxation regime.

Line 020 “Income-total” is equal to the sum of lines 021+022+023+024. Income in the form is divided by sources of education, namely: income from the sale of agricultural products (line 021), income from the provision of services, performance of work (line 022), government support (subsidies from budgets of all levels, grants) (line 023 ), other income (line 024).

When filling out page 023 “State support (subsidies from budgets of all levels, grants)”, it is necessary to take into account the linkage this indicator with funds actually received state support, reflected in form 10-APK (farmer) “Report on targeted financing”.

Line 030 “Expenses-total” is equal to the sum of lines 040+050+060+061+065+070. Line 030 “Expenses - total” reflects all expenses incurred during the reporting period. When determining and recognizing expenses individual entrepreneur is guided by the provisions of the Tax Code of the Russian Federation in accordance with the chosen taxation regime.

Expenses are divided by sources, namely: line 040 “Expenses for the acquisition of fixed assets, including leasing payments” (line 040=041+042+043+044), line 050 “Acquisition expenses material resources"(line 050=051+052+053+054+055+056), "Labor expenses" (line 060), "Costs for payment of insurance premiums" (line 061), "Costs for servicing loans and borrowings ( interest and bank commissions) (p.065), “Other expenses” (p.070).

Line 060 “Labor expenses” reflects information on the costs of paying employees (including members of peasant farms, if employment agreements have been concluded with them, providing for the payment wages). When filling out this indicator, it is necessary to take into account the linkage of this indicator with the average annual number of employees according to page 181 of Form 2-KFKh “Information on the availability of resources in peasant (farm) farms”. Information on the amounts of personal income tax withheld directly from the income of employees upon actual payment of wages reflected on line 060 “Labor expenses”.

061 “Expenses for payment of insurance premiums” reflects information on the amount of insurance premiums for wages (in Pension Fund Russian Federation, Foundation social insurance, Federal Fund mandatory health insurance)both employees and fixed payments of insurance premiums for individual entrepreneurs, including the Head of the peasant farm and permanent members of the peasant farm.

Individual entrepreneurs using common system taxation, fill out information on income and expenses excluding VAT.

Section III “Information on debt” reflects information about accounts payable individual entrepreneur in front of suppliers and contractors (line 100=line 110+line 111+line 112+line 113).

When filling out information on lines 200-211 regarding loans and borrowings, it is necessary to reflect the debt on short-term loans and borrowings (lines 200 and 210, respectively) and long-term loans and loans (p. 201 and 211, respectively). At the same time, short-term loans include loans and borrowings with a repayment period of up to 12 months inclusive, and long-term loans over 12 months. Column 3 “received in 2015” on p. 200-211 reflects the amount of loans and borrowings received in the reporting year, and column 4 “Balance of outstanding debt as of December 31, 2015” - for all loans and all borrowings at the end of the reporting year. The balance of previously received long-term loans and borrowings is reflected only in column 4 “Balance of outstanding debt as of December 31, 2015.”

The table “Calculations for taxes, fees and obligatory payments” reflects information about debts on taxes, fees and obligatory payments (including insurance premiums during off-budget funds) as of December 31, 2014, taking into account penalties and fines (column 3), actually accrued taxes and fees in 2015, taking into account penalties and fines (column 5), payments made in 2015, taking into account penalties and fines (column 7 ) and debt as of December 31, 2015 (column 9). In this case, the debt at the end of the reporting period (column 9) is calculated as the total debt as of December 31, 2014 (column 3) plus accrued for 2015 (column 5) minus paid in 2015 (column 7). Gr.9=(gr.3+gr.5)-gr.7.

For income tax individuals(p. 303) an individual entrepreneur provides information as a taxpayer.

Section IV “Information on the production and sale of agricultural products” reflects data on the production and sale of crop and livestock products. When filling out this section, you must pay attention to the units of measurement of indicators.

Produced and sold products crop production (pp. 310-415) is indicated in weight after modification.

Information on produced and sold milk (p. 500) is indicated in physical weight.

“Information on the availability of resources in peasant (farm) farms” (f.2-KFH)

Section I “Fixed Assets” (line 020-050) reflects data on the availability of fixed assets at the beginning (column 3) and end (column 4) of the reporting year. The data is reflected in quantitative terms - according to line 020-022 - in pieces, according to line 050-051 - in hectares.

Line 020 reflects fixed assets owned by the entrepreneur and leased (including through leasing).

Line 050 reflects land plots: owned by the entrepreneur, leased, or in perpetual use on the basis of contracts.

Section II “Availability of animals” (in heads) reflects the actual number of own and leased farm animals that an individual entrepreneur (including peasant farms) had at the end of the reporting year.

By section III“Number of employees” reflects information on the average annual number of employees of a peasant (farm) farm.

Line 181 gr3 “Average annual number of peasant farm members” reflects information on the average annual number of peasant farm members. In accordance with paragraph 2, paragraph 3, Article 4 of 74-FZ “On Peasant (Farm) Farming”, the head of the peasant farm is recognized as one of the members of the peasant farm, therefore, p. 181 indicates the average annual number of members of the peasant farm, including the Head of the peasant farm. In addition, when filling out information on the average annual number of members of a peasant farm, it is necessary to take into account that, in accordance with the concluded agreement on the creation of a farm, the income of a member of a peasant farm is the result entrepreneurial activity and is defined as the share of income received from the activities of a farm (clause 6, clause 3, article 4 of 74-FZ “On Peasant (Farm) Farming”). Accordingly, the indicators on line 181 are not linked to the costs of paying employees (line 060 f.1-KFH).

From p. 180 to p. 182 “average annual number of hired workers” information is reflected on the average annual number of hired, temporary and seasonal workers (including members of peasant farms hired under an employment contract providing for the payment of wages).

Reporting of peasant farms to the Unified Agricultural Tax in 2018

The activities of peasant farms are considered entrepreneurial (commercial) and are subject to taxes. The choice of taxation system for peasant farms is wide: you can apply traditional system taxation, one of the options for a simplified taxation system or a single agricultural tax.

There are two categories of individuals in peasant farms: members of peasant farms and employees. On wages of employees, taxes and insurance premiums are paid in the same manner as any other employer. The heads of peasant (farm) households pay the appropriate insurance premiums in a fixed amount to the Pension Fund for themselves and for each member of the peasant farm.

Againregistered peasant farm must notify tax authority on the transition to the unified agricultural tax within 30 calendar days from the date of tax registration (clause 2 of article 346.3 of the Tax Code of the Russian Federation).

Notification of transition to payment of unified agricultural tax must be submitted to the inspectorate at the place of registration of the peasant farm no later than December 31 of the year preceding the transition (clause 1 of Article 346.3 of the Tax Code of the Russian Federation).

Accounting for income and expenses under the Unified Agricultural Tax is carried out using the cash method. Tax accounting for the purposes of calculating the Unified Agricultural Tax for organizations is carried out on the basis of data accounting.

The tax rate is set at 6 percent of income reduced by expenses (income minus expenses 6%).

WITHOUT EMPLOYEES

Submission of reports to the Inspectorate of the Federal Tax Service (IFTS):

1 . Entrepreneurs rent to tax office declaration under the Unified Agricultural Tax no later than March 31 of the year following the expired tax period (once a year).

2 It is also necessary to keep a Book of Income and Expenses. The book can be filled out manually or kept in in electronic format, there is no need to certify it to the Federal Tax Service since 2013.

Payment of taxes and fees:

1. After the end of the reporting period - half a year, no later than 25 calendar days you need to transfer advance payment for tax in connection with the Unified Agricultural Tax.

Deadline for payment of insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation from income,( RUB 32,385) RUB 2,698.75) or quarterly (RUB 8,096.25)

Deadline for payment of insurance premiums on income, exceeding 300,000 for 2018 – no later than April 1 of the year,

WITH WORKERS

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1) Entrepreneurs submit a declaration under the Unified Agricultural Tax to the tax office no later than March 31 of the year following the expired tax period (once a year).

Accountant Calendar for Farmers (USAKhN)

2) Information on the average number of employeesuntil January 20 next year

3) It is necessary to lead Book of income and expenses. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.

5) 6-NDFL provide quarterly(no later than I quarter – 30.04; II quarter – 31.07; III quarter – 31.10; IV quarter – 01.04).

6) ESSS(Unified social insurance tax) - quarterly (no later than I quarter – 30.04; II quarter – 31.07; III quarter – 31.10; IV quarter. – 30.01)

After concluding an agreement with the first employee, the head of the peasant farm must register with extra-budgetary funds (to the Pension Fund of Russia - within 30 days, to the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1) SZV-M– information about the insured persons monthly until the 15th

For peasant farms and individual entrepreneurs using the Unified Agricultural Tax, reduced insurance premium rates are provided for payments and other remuneration in favor of individuals (27.1% of wages).

Reporting to the Social Insurance Fund (SIF):

1) Form 4 FSS (for contributions “for injuries”») ( quarterly no later than Q1-20.04, Q2-20.07, Q3. -20.10, IV quarter -20.01)

2) Until April 15 – annually, it is necessary to confirm the main type of activity.

Payment of taxes and fees:

1) After the end of the reporting period - quarter, no later than the 25th day of the next month, you need to transfer the tax advance in connection with the simplified tax system. (for the first quarter - until April 25, for the six months - until July 25, for 9 months - until October 25). Tax for the year is paid no later than April 30 of the year following the reporting year.

2) Personal income tax 13% for employees (withheld on the day the salary is issued). Transfer 13% no later than the day following the day of actual payment to the employee.

3) Contributions to the Pension Fund(22% - insurance part; 5.1% - compulsory medical insurance), FSS(2.9% - temporary disability; 0.2% - minimum injury rate) for employees(paid monthly no later than the 15th of the next month)

4) Deadline for payment of insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund from income, not exceeding 300,000 for 2018(RUB 32,385) – no later than December 31, 2018 Contributions can be paid monthly ( RUB 2,698.75) or quarterly (RUB 8,096.25) until the 31st day of the current month in fixed payments.

Deadline for payment of insurance premiums on income, exceeding 300,000 for 2018 – no later than April 1 of the year, following the expired billing period. (recommended payment deadline is December 31)

When terminating an activity in respect of which the Unified Agricultural Tax was paid, no later than 15 days from the date of its termination, a corresponding notification must be submitted to the inspectorate (clause 9 of Article 346.3 of the Tax Code of the Russian Federation).

When terminating activities as an agricultural producer, you must pay tax and submit a declaration under the Unified Agricultural Tax no later than the 25th day of the month following the one in which, according to the relevant notification, the activity was terminated (clause 5 of Article 346.9 and under clause 2 of clause 2 of Article 346.10 of the Tax Code RF).

Order Federal service state statistics
No. 387 from 08/04/2016

ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL OBSERVATION OF AGRICULTURE AND THE NATURAL ENVIRONMENT

In accordance with subclause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal Statistical Work Plan approved by Decree of the Government of the Russian Federation dated May 6, 2008 N 671-r, I order:

1. Approve the attached forms of federal statistical observation with instructions for filling them out and put them into effect:

per annum from the 2016 report:

N 4-OS "Information on current security costs environment and environmental payments" (Appendix No. 1);

N 2-TP (air) “Information on the protection of atmospheric air” (Appendix N 2);

N 1-SPNA "Information on specially protected natural areas" (Appendix N 3);

N 1-ЛХ "Information on forest reproduction and afforestation" (Appendix No. 4);

N 12-ЛХ "Information on forest protection" (Appendix N 5);

N 2-TP (hunting) “Information on hunting and hunting management” (Appendix No. 6);

N 5-SB "Information on the processing of potatoes, vegetables and fruit and berry products" (Appendix N 7);

N 21-СХ "Information on the sale of agricultural products" (Appendix No. 8);

Appendix to form No. 21-СХ "Information on the export of agricultural products" (Appendix No. 9);

N 24-СХ "Information on the state of livestock farming" (Appendix N 10);

monthly from the January 2017 report:

N P-1 (SH) “Information on the production and shipment of agricultural products” (Appendix No. 11);

N 2 “Production of agricultural products in personal subsidiary plots and other individual farms of citizens” (Appendix N 12);

monthly from the report for January 2017, annual from the report for 2016:

N 3-farmer “Information on the production of livestock products and livestock numbers” (Appendix N 13);

quarterly from the report for January - March 2017:

N 1-СХ (balance sheet) - urgent "Information on the movement of grain and products of its processing" (Appendix N 14);

with a frequency of 2 times a year, 1 time a year since the report in 2017:

N 2-farmer “Information on harvesting agricultural crops” (Appendix N 15);

once a year since the report in 2017:

N 29-СХ "Information on harvesting agricultural crops" (Appendix N 16);

2. Establish the provision of data according to the federal statistical observation forms specified in paragraph 1 of this order at the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, the following shall be declared invalid:

Statistical reporting calendar for 2017

N 166 “On approval of statistical tools for organizing statistical monitoring of agriculture and the environment”;

Order of Rosstat dated October 15, 2009 N 227 “On approval of the Instructions for filling out the federal statistical observation form N P-1 (SH) “Information on the production and shipment of agricultural products”;

Order of Rosstat dated September 17, 2010 N 319 “On approval of statistical tools for organizing statistical monitoring of agriculture and the natural environment”;

federal statistical observation form Appendix to form N 21-СХ "Information on the export of agricultural products", approved by Rosstat order No. 336 dated July 29, 2011;

Appendix No. 4 “Federal Statistical Observation Form No. 1-LKH “Information on Forest Reproduction and Afforestation”, Appendix No. 5 “Federal Statistical Observation Form No. 12-LH”, approved by Order No. 441 of August 9, 2012;

Appendix No. 3 “Federal statistical observation form No. 2-TP (hunting) “Information on hunting and hunting management”, approved by order No. 540 of August 29, 2014;

Appendix N 1 "Federal Statistical Observation Form N 4-OS "Information on Current Costs of Environmental Protection and Environmental Payments", Appendix N 2 "Federal Statistical Observation Form N 2-TP (air) "Information on Atmospheric Air Protection", Appendix N N 3 "Federal statistical observation form N 1-PA "Information on specially protected natural areas", appendix N 4 "Federal statistical observation form N P-1 (SH) "Information on the production and shipment of agricultural products", appendix N 6 "Form federal statistical observation N 3-farmer "Information on the production of livestock products and livestock", Appendix N 7 "Federal statistical observation form N 1-СХ (balance) - urgent "Information on the movement of grain and products of its processing", Appendix N 8 " Federal statistical observation form N 2-farmer “Information on the harvest of agricultural crops”, Appendix No. 9 “Federal statistical observation form N 29-СХ “Information on the harvest of agricultural crops”, approved by Rosstat order of July 28, 2015 N 344;

Order of Rosstat dated September 16, 2015 N 425 “On approval of statistical tools for organizing statistical monitoring of agricultural production in personal subsidiary plots and other individual farms of citizens.”

Form No. 4-OS

Form No. 2-TP (air)

Form No. 1-LH

Form No. 12-LH

Form No. 2-TP (hunting)

Form No. 5-SB

Form No. 21-СХ

Appendix to form No. 21-СХ

Form No. 24-СХ

Form No. P-1 (СХ)

Form No. 3-farmer

Form No. 1-СХ (balance sheet) - urgent

Form No. 2-farmer

Form No. 29-СХ

Acting Head of the Federal State Statistics Service G.K. OKSENOIT

Information letter on the procedure for filling out forms 1-KFH “Information on the production activities of peasant (farm) farms” for 2015 and 2-KFKh “Information on the availability of resources in peasant (farm) farms” for 2015

Information on forms 1-KFH and 2-KFH for 2015 is provided by individual entrepreneurs:

A) registered as heads of peasant (farm) households (f.1-KFH_str010_gr3);

Note: for peasant (farm) farms registered as legal entities, an identifying indicator was introduced in Form 6-APK “Report on sectoral performance indicators of organizations of the agro-industrial complex” for 2015 under line code 073 - “peasant (farm) farms”. This category of farms provides reporting for agricultural organizations by type of activity “agriculture” (forms 1 to 17).

Individual entrepreneurs fill out Form 1-KFH based on the entrepreneur’s credentials. The form is filled out in thousand rubles.

Section II “Information on income and expenses” on page 020 “Income – total” reflects all income received in the reporting period. When determining and recognizing income, the farm is guided by the provisions of the Tax Code of the Russian Federation in accordance with the chosen taxation regime.

When filling out page 023 “State support (subsidies from budgets of all levels, grants)”, it is necessary to take into account the linkage of this indicator with the actually received state support funds, reflected in form 10-APK (farmer) “Report on targeted financing funds”.

Line 030 “Expenses-total” is equal to the sum of lines 040+050+060+061+065+070. Line 030 “Expenses - total” reflects all expenses incurred during the reporting period. When determining and recognizing expenses, an individual entrepreneur is guided by the provisions of the Tax Code of the Russian Federation in accordance with the chosen taxation regime.

Expenses are divided by source, namely: line 040 “Expenses for the acquisition of fixed assets, including leasing payments” (line 040=041+042+043+044), line 050 “Expenses for the acquisition of material resources” (line 050=051+052+053+054+055+056), “Labor expenses” (line 060), “Costs for payment of insurance premiums” (line 061), “Costs for servicing loans and borrowings (interest and bank commissions ) (p.065), “Other expenses” (p.070).

Line 060 “Labor expenses” reflects information on the costs of paying employees (including members of peasant farms, if employment agreements have been concluded with them, providing for the payment of wages). When filling out this indicator, it is necessary to take into account the linkage of this indicator with the average annual number of employees according to page 181 of Form 2-KFKh “Information on the availability of resources in peasant (farm) farms”. Information on the amounts of personal income tax withheld directly from the income of employees upon actual payment of wages reflected on line 060 “Labor expenses”.

On page 061 “Expenses for payment of insurance contributions” information is reflected on the amount of insurance contributions for wages (to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund) for both employees and fixed payments of insurance contributions for individual entrepreneurs , including the Head of the peasant farm and the permanent members of the peasant farm.

Individual entrepreneurs using the general taxation system fill out information on income and expenses excluding VAT.

Section III “Information on debt” reflects information about the accounts payable of an individual entrepreneur to suppliers and contractors (line 100=line 110+line 111+line 112+line 113).

When filling out information on lines 200-211 regarding loans and borrowings, it is necessary to reflect the debt on short-term loans and borrowings (lines 200 and 210, respectively) and on long-term loans and borrowings (lines 201 and 211, respectively). At the same time, short-term loans include loans and borrowings with a repayment period of up to 12 months inclusive, and long-term loans over 12 months. Column 3 “received in 2015” on p. 200-211 reflects the amount of loans and borrowings received in the reporting year, and column 4 “Balance of outstanding debt as of December 31, 2015” - for all loans and all borrowings at the end of the reporting year. The balance of previously received long-term loans and borrowings is reflected only in column 4 “Balance of outstanding debt as of December 31, 2015.”

The table “Calculations for taxes, fees and obligatory payments” reflects information on debts on taxes, fees and obligatory payments (including insurance contributions to extra-budgetary funds) as of December 31, 2014, taking into account penalties and fines (column 3) actually accrued taxes and fees in 2015, taking into account penalties and fines (column 5), payments made in 2015, taking into account penalties and fines (column 7) and debt as of December 31, 2015 (column 9). In this case, the debt at the end of the reporting period (column 9) is calculated as the total debt as of December 31, 2014 (column 3) plus accrued for 2015 (column 5) minus paid in 2015 (column 7). Gr.9=(gr.3+gr.5)-gr.7.

For personal income tax (p. 303), an individual entrepreneur provides information as a taxpayer.

Produced and sold crop products (pp. 310-415) are indicated in weight after processing.

Information on produced and sold milk (p. 500) is indicated in physical weight.

“Information on the availability of resources in peasant (farm) farms” (f.2-KFH)

Line 020 reflects fixed assets owned by the entrepreneur and leased (including through leasing).

Line 050 reflects land plots: owned by the entrepreneur, leased, or in perpetual use on the basis of contracts.

Section III “Number of Workers” reflects information on the average annual number of employees of a peasant (farm) farm.

Line 181 gr3 “Average annual number of peasant farm members” reflects information on the average annual number of peasant farm members. In accordance with paragraph 2, paragraph 3, Article 4 of 74-FZ “On Peasant (Farm) Farming”, the head of the peasant farm is recognized as one of the members of the peasant farm, therefore, p. 181 indicates the average annual number of members of the peasant farm, including the Head of the peasant farm. In addition, when filling out information on the average annual number of members of a peasant farm, it is necessary to take into account that, in accordance with the concluded agreement on the creation of a farm, the income of a member of a peasant farm is the result of entrepreneurial activity and is defined as the share of income received from the activities of the farm (clause 6, clause 3, art. 4 74-FZ “On peasant (farm) farming”). Accordingly, the indicators on line 181 are not linked to the costs of paying employees (line 060 f.1-KFH).

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Guidelines on accounting in peasant (farm) enterprises

Competent accounting and regular filling out of basic reporting forms gives the farmer responsibility for the results of his own business and indicates modern methods farm management in the context of the Russian Federation’s accession to the WTO, contribute to the continuous training and professional development of farmers and representatives of small and medium-sized businesses in rural areas.

Improving the qualifications of managers of peasant farms and private household plots in our country, in contrast to economically developed countries has a number of specific features, which are primarily associated with orientation Agriculture Russia on production activities, while agricultural management should concentrate in the field of financial investments based on the dynamically developing base of the agricultural private sector.

Here is an educational and practical guide that allows you to understand the basics of financial management, accounting and reporting of a farm, the main format and filling mechanism approved forms reporting on the financial and economic state of small businesses in the agro-industrial complex. Without performing practical tasks, business games, analysis specific situations and tests, this discipline would only be a complex, incomprehensible theory.

Together with the proposed educational and practical guide, we invite you to learn how to fill out basic reporting forms using the data and results of your farm and the format of the 1C: Enterprise program.

PROCEDURE FOR COMPLETING INDUSTRY FORMS FOR PEASANT (FARM) FARMS

Form 1-KFH “Information on the production activities of peasant (farm) farms”

Form No. 1-KFH Information on the production activities of peasant (farm) farms is compiled on the basis of Methodological recommendations for maintaining accounting records in peasant (farm) farms, approved by the Ministry of Agriculture of the Russian Federation dated January 20, 2005 No. 6 (When applying the document, it should be taken into account that the Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n lost force due to the publication of Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, which approved new forms of Income and Expense Books and the Procedure for filling them out).

Form No. 1-KFH consists of four sections.

Section I. Information included

Line 010 – “Peasant (farm)”
In Column 3 - Enter “1” (one) for each individual entrepreneur registered as the head of a peasant farm (peasant farm).
Line 011 - Entered “1” (one) by an individual entrepreneur engaged in agricultural production (without forming a peasant farm).

Section II. Information about income and expenses.

Line 020 “Income – total” is equal to the sum of lines 021+022+023+024.
Income in the form is divided by source of education, namely:
021 from the sale of agricultural products,
022 from the provision of services, performance of work,
023 state support (subsidies received from budgets of all levels),
When filling out line 023 “State support (subsidies from budgets of all levels, grants)”, it is necessary to link this indicator with the funds actually received from state support, reflected in form 10-APK (farmer) “Report on targeted financing funds” on line 700, column 11 and column 19.
024 other income (all income not reflected in lines 021, 022, 023).

Line 030 “Expenses - total” is equal to the sum of lines 040+050+060+061+065+070.
Line 030 reflects all expenses incurred during the reporting period. When determining and recognizing expenses, an individual entrepreneur is guided by the provisions of the Tax Code of the Russian Federation in accordance with the chosen taxation regime.

Expenses are divided by source, namely:

Line 040 “expenses for the acquisition of fixed assets, including leasing payments”, of which:
041 technology, machines, equipment,
042 breeding and productive animals,
043 land plots,
044 other
(line 040=041+042+043+044),

Line 050 “expenses for the acquisition of material resources”, of which:
051 seeds and planting material,
052 feed,
053 petroleum products,
054 electricity,
055 fertilizers and chemical plant protection products,
056 other material costs.
(line 050=051+052+053+054+055+056),

Line 060 “labor costs”.
This is information about the costs of paying employees (including members of peasant farms, if employment agreements have been concluded with them, providing for the payment of wages). When filling out this indicator, it is necessary to take into account the linkage of this indicator with the average annual number of hired workers according to page 181 of Form 2-KFH “Information on the availability of resources in peasant (farm) farms.” (Page 060 of column 3 divided by page 182 of form 2-KFH is equal to an amount not less than minimum size wages in the Krasnodar Territory for reporting period).
Information on the amounts of personal income tax withheld directly from the income of employees upon actual payment of wages is reflected on line 060 “Labor expenses”.

Line 061 expenses for payment of insurance premiums.
This line reflects information on the amount of insurance contributions for wages (to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund) for both employees, and fixed payments of insurance contributions for individual entrepreneurs, including the Head of the peasant farm and permanent members of peasant farms.
Individual entrepreneurs using the general taxation system fill out information on income and expenses excluding VAT.

Line 065 servicing of loans and borrowings (interest and bank commissions).
This line indicates all expenses associated with servicing loans and borrowings.

Line 070 “other expenses” - reflects information on all expenses not included in the above lines, including taxes (except for the unified agricultural tax). Data on the unified agricultural tax (USAT) are reflected on line 301.
Line 070 also reflects the costs of repaying the principal debt on loans and borrowings.

Income received and expenses incurred are shown for the reporting period (column 3) and for similar period last year (column 4).
At general mode taxation, income and expenses are reflected without value added tax (VAT).

Section III. Information about debt.

Line 100 Debt to suppliers and contractors, total:
including:
110 for electricity;
111 for gas;
112 for thermal energy;
113 other debt.
This (113) line also includes information about the debt for products supplied, work performed and services provided.
(Line100=p.110+p.111+p.112+p.113).

Line 200 Information - on short-term loans.
201 - for long-term loans.

Line 210 Short-term loans
211 long-term

When filling out information on lines 200-211 regarding loans and borrowings, it is necessary to reflect the debt on short-term loans and borrowings (lines 200 and 210, respectively) and on long-term loans and borrowings (lines 201 and 211, respectively). At the same time, short-term loans include loans and borrowings with a repayment period of up to 12 months inclusive, and long-term ones with a repayment period of more than 12 months.
Column 3 of lines 200-211 reflects the amount of credits and borrowings received in the reporting year, and column 4 “Balance of outstanding debt” for all credits and all borrowings at the end of the reporting year. The balance of previously received long-term loans and borrowings is also reflected in column 4.

For reference:
Calculations for taxes, fees and obligatory payments

Line 300 Total taxes, fees and mandatory payments.
It displays traffic information tax payments, fines and penalties for the current taxable period(column 5,6,7,8) balances (debts) at the beginning of the reporting period (column 3) and the end of the reporting period (column 9 = column 3 + column 5 - column 7).
For personal income tax, an individual entrepreneur provides information as a taxpayer on line 303.

Section IV. Information on the production and sale of agricultural products.

Lines 310 Cereals and legumes,
320 Rapeseed,
330 Soya,
331 Corn for grain,
340 Sugar beets (factory),
350 Sunflower for grain,
360 Potatoes,
370 Open ground vegetables,
375 Vegetables in protected ground,
380 Food melons,
390 All kinds of hay,
400 Fruits (pome and stone fruits), berries, nuts, subtropical, citrus,
410 Grapes
415 Other crops.

Column 4 indicates the sown area in hectares (ha), and column 5 indicates the harvested area.
It should be noted that the harvested area should not exceed the sown area.
Column 6 reflects information on the production of crop products for each individual species in centners.
Column 7 indicates sales of products in the reporting year, taking into account product balances at the beginning of the year.
To check the reliability of the data, we recommend checking the yield for each crop by dividing the data in column 6 by column 5 of each line.

Lines 420 Livestock and poultry in live weight - total:
421 including: cattle,
422 pigs,
423 sheep and goats,
424 bird,
425 horses,
426 reindeer,
427 other species of animals,
500 Whole milk,
600 All kinds of wool,
700 Eggs of all types of poultry,
800 Honey,
900 Fish of domesticated species and breeds. (Catches of fish raised independently in ponds should be reported.) The catch of marine fish is not reflected in this report.

Column 4 reflects information on the production of livestock products for the reporting year in centners (except for eggs),
Column 5 indicates the sale of livestock products for the reporting year, taking into account balances at the beginning of the year.

Form 2-KFH “Information on the availability of resources in peasant (farm) farms”

Form No. 2-KFH Information on the availability of resources in peasant (farm) farms is compiled on the basis of Methodological recommendations for maintaining accounting records in peasant (farm) farms, approved by the Ministry of Agriculture of the Russian Federation dated January 20, 2005 No. 6.
The form consists of three sections:

Section I. Fixed assets.
Line 020 Agricultural machinery, in total, reflects information on the availability of agricultural machinery owned by peasant farms, of which:
021 tractors,
022 combines
Line 050 Land and environmental management objects - reflects information about the area land plots and environmental management facilities, including leased ones. Column 3 indicates the availability of land at the end of last year, and column 4 indicates the availability of land at the end of the current year in hectares (ha).

Section II. Presence of animals.
Lines 060 Cattle,
061 of them: -cows
062 - dairy cows.
This line indicates only those livestock that are subsidized by the Ministry of Agriculture.
063 animals in cultivation and fattening during the reporting year.
Columns 3 and 4 reflect information on the availability of cattle at the beginning and end of the reporting period (heads).

Lines 070 Pigs,
071 of them: boars,
072 sows (main and test),
073 pigs for growing and fattening.
Columns 3 and 4 reflect information on the availability of pigs at the beginning and end of the reporting year (heads).

Lines 080 Sheep and goats,
081 of them: - rams and breeding goats,
082 - ewes and goats - producers (breeding stock)
084 bright over a year
085 animals in cultivation and fattening

Lines 100 Horses,
Line 110 Camels,
Line 120 Reindeer (for the Krasnodar Territory this line is not filled in),
Line 130 Bird of all ages,
Line 140 Rabbits,
Line 150 Bees (number of families during the honey collection period)
Line 160 Beasts
Line 170 Fish - producers of domesticated species and breeds.
This line indicates fish grown only in ponds. The catch of river and sea fish is not reflected.

Section III. Number of employees.
Individual entrepreneurs without peasant farm status do not fill out this section.

Line 180 Total
Column 3 Average annual number (persons), reflects information on the average annual number of all employees, including
181 members of peasant farms. This line indicates the number of members of the peasant farm, including the head of the peasant farm.
182 average annual number of employees. This reflects information on the average annual number of hired, temporary and seasonal workers (including members of peasant farms engaged under a hiring agreement providing for the payment of wages).

Form 10-farmer “Report on targeted financing funds”

Form No. 10-APK provides detailed information on subsidies to support agricultural production and subsidies as part of the implementation of federal and regional targeted programs, including within the framework of the priority national project “Development of the Agro-Industrial Complex”, received by agricultural producers. Organizations that are not agricultural producers must fill out form No. 10-APK for the relevant business transactions carried out in the reporting year.

Each subsidy amount can be reflected in a specific line of Form No. 10-APK only once.
Before filling out this form, it is advisable to clarify within the framework of which government program or ongoing activities this or that subsidy is allocated, from which budget and how it is correctly called.

For each individual type of support, lines from 010 to 504 are allocated.
Thus, if the organization was not the recipient of the subsidies listed in the above lines, then it reflects the amount of financial assistance on line 600, regardless of whether the subsidy was received from the management bodies of the agro-industrial complex or other bodies.
Fill in data in thousands of rubles with five decimal places. This will allow you to see the amount of subsidies received accurate to the penny.

Line 001 is filled out only by recipients of subsidies, regardless of whether forms 1-KFH and 2-KFH were filled out.

The graphs of form 10-APK are divided into 5 main sections:
- Balance at the beginning of the reporting period;
- accrued;
- actually received;
- balance at the end of the reporting period;
- for reference: the estimated amount of subsidies according to the organization.
All columns are divided into 3 levels of allocated subsidies:
- Total
- from the federal budget;
- from the regional budget;
- from the local budget.
Column 3 reflects the balance of subsidies at the beginning of the reporting period, recognized as budgets for payment, but not received by the organization in previous years by type of budget in columns 4,5,6.
Column 7 reflects data on subsidies that were accepted to be paid to the organization. If the organization does not have a document stating that the budget has accepted this or that amount for payment (notification or other executed documents confirming the budget’s intention to transfer funds to the organization), then, in accordance with the requirement of prudence, the subsidy must be reflected in accounting and reporting only in the amount that was actually transferred (to the organization’s accounts, or capitalized according to documents).
By type of budget, the amount is written as follows:
- column 8 – federal budget;
- column 9 – regional budget;
- column 10 – local budget.
Column 11 reflects the amounts of actual receipts from all budget levels.
If the organization reflected data on subsidies in columns 8,9,10 based on bank statements and other transfer documents, then the values of the above columns and columns 12,13,14 will be equal.
Column 19 for reference reflects the estimated amount of subsidies due to the organization, which must be paid to the organization, in accordance with the established procedures for financing the expenses of agricultural producers.
These data are filled in on the basis of certificates and calculations submitted to agricultural authorities to finance part of the costs.
It should be borne in mind that when drawing up the report, the indicated amounts should not exceed the amount from the calculation certificate and must coincide with the actual financing (column 7).
As a rule, for farms there are no balances at the beginning of the reporting period, and the amount of accrued payments (column 7) corresponds to those actually received (column 11). Accordingly, the balances that are calculated automatically by the program are equal to “0”.

During the self-test, after filling out all forms, it is necessary to take into account that
- the amount in column 7 of line 700 (Form 10-APK) must correspond to column 3 of line 023 (form 1-KFH).

Filling out the OKVED field is done by selecting from the directory. If you try to manually enter a value into a field, it is cleared and a warning is issued:

When you go to the OKVED directory, a filling window opens in which you can specify the Main and additional OKVED values for the organization:

First you need to indicate "Main OKVED". The data is filled in based on newsletter territorial office Goskomstat on identification by All-Russian classifiers(OKVED).

The field is filled in by selecting from the directory by clicking on the “...” button on the right side of the “OKVED main” field:

When you activate the directory line on the right, information about this OKVED is displayed.
To select OKVED, click the "Select" button at the top of the form.
If the main OKVED code is indicated, it is possible to indicate additional OKVED codes below in the tabular section:

Filling out additional OKVED values is optional.
They are filled in from the directory, similar to the main value.
If the main code is deleted, the table of additional codes is automatically cleared.
After completing the entry, click the "Finish editing OKVED codes" button.
The values of the Main and additional OKVED specified in the form will be included in the organization’s card:

1) Algorithm for creating reports
When creating a set of forms, the “Title” form is initially created.
In “Title” we manually select from the directory:
- organization data,
- reporting period,
- reporting set.

This report must be checked and accepted: Without a verified and accepted “Title” form, the creation of other forms for the organization is impossible!
If you try to create forms without accepting the Cover Sheet, they are not created and the following message is displayed:

To accept the Title form you must:
- Create a “Title” form
- Check the “Title” form
- Accept the “Title” form
Examination title page checks the correctness of filling out the organization card and its details. If errors are found when checking the report, a message is displayed containing their contents:

To eliminate errors, you should log into your organization’s card and make the necessary changes:

After making the necessary changes to the organization’s card, you must repeat the check of the title page. If the check is successful, the following message will be displayed:

After this, you should accept the report and create other forms for this organization by selecting from the directory:
1) 1-KFH
2) 2-KFH
3) 10-Farmer

2) Verification report algorithm:
- Select verification period
- Management body of the agro-industrial complex
- Check the boxes for all available checks

The verification report is considered passed if there are no errors in all five check points!

All organizations are required to transfer payments to the Pension Fund of the Russian Federation and provide appropriate reporting. For refusal or late delivery required forms, penalties are provided.

The list of documents to be submitted depends on the profile of the enterprise, its size, and legal form. Each report has its own approved form and deadlines for submission.

What it is?

One of these documents is calculation of accrued and paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, compiled according to the RSV-2 form. The report is a form filled out in the prescribed manner, containing information about the enterprise, calculation of contributions to the Pension Fund of the Russian Federation and transfers to the Federal Compulsory Medical Insurance Fund. Certified by the signature of the head and the seal of the organization.

The new document was determined on September 17, 2015 by Resolution No. 347p.

With the establishment of a new standard form, the deadlines for submission, the procedure for filling out and the list of persons obliged to use this document have changed. All of these adjustments apply to reporting for 2015 and beyond.

The previously valid form was canceled by order No. 294n dated 05/07/2015. Information on this form is no longer required to be provided.

Who is required to submit it?

New RSV-2 report rented exclusively by heads of peasant (farm) households. The document is submitted to the Pension Fund even if there is no income or activity at all.

Previously, the legislation established that these reports must be submitted by persons who do not make payments or remuneration. These include individual entrepreneurs who do not have employees, that is, making contributions to the Pension Fund only for themselves. Currently, all tax, accounting and other reporting for entrepreneurs has been significantly simplified, the list of required documents, their structure, content, and deadlines for submission have been reduced. In particular, now individual entrepreneurs do not submit the RSV-2 form.

Submission options and deadlines

The completed calculation is submitted every 12 months to the territorial office of the Pension Fund of the Russian Federation. until March 1st following reporting year . That is, a form with information for 2015 must be submitted to government agency, to which is assigned, until March 1, 2016.

The document can be completed at on paper by printing the form. You must enter information using a black or blue ballpoint pen. You must write in block letters. This is necessary to ensure that there are no errors when transferring data by employees of the pension authority due to the handwriting characteristics of the person responsible for the submission. The completed form is signed personally by the head of the household and stamped.

The report may also be provided in digital form using electronic document management tools. In this case, the authenticity of the information is confirmed by application.

Rules and instructions for filling out

The new form has three sections and title page. Strictly one indicator should be included in each line of the report. If data for a certain column is missing and such a possibility is provided for by law, a dash is placed in it.

Monetary values are recorded exclusively in rubles and kopecks. Rounding and distortion of indicators are not allowed.

At the beginning of each sheet, enter the registration number of the head of the household, obtained from the Pension Fund of Russia department when registering as a payer. pension contributions. All sheets are signed by the head of the peasant farm, indicating the date of certification of the authenticity of the data.

The correctness of the document is guaranteed when entering data taking into account the instructions.

Title page

This part of the report contains basic information about the chapter, as well as details of the document itself.

When entering data in the “Clarification number” field, you must indicate a certain digital code:

000 for a report submitted to the Pension Fund for the first time this year;
001, 002 and further for the clarifying form, this code indicates how many times the information is edited or corrected.

Information about the termination of activities is entered if the liquidation of the farm is expected. The corresponding field is filled in if the document is submitted before the end of the period.

You also need to specify:

calendar year that is the reporting year;
TIN in accordance with the certificate issued by the tax service;
contact phone number of the head or his representative; when filling out, the use of brackets, dashes, spaces and other symbols is not permitted;
quantity current members reporting farm.

Section 1

Contains data on the total amount of payments accrued and made during the year:

The data on line 100 about the debt balance must be identical in all columns to the indicators on page 150 of the form filled out for past period. Column 4 on page 100 cannot be equal to zero. Putting a dash in this field is a violation associated with incorrect calculation
Line 110 in columns 3 and 6 should be equal to columns 7 and 8 of the final part of the second section, respectively. In this case, columns 4 and 5 should not be filled out at all.
Line 120 reflects the amounts of adjustments based on the results of PFR audits. The amounts of errors and distortions found by the accountant independently are also included here.
If an overpayment was shown in column 4, page 150 for last year, then column 3, page 100 of the reporting year should be identical to the sum of columns 3 and 4, page 150 for the current period. For example, for 2014, column 4 of page 150 contained the amount of excess payment. Responsible person must enter the required balance in column 3 of page 100 of the 2015 form.

Section 2

This part contains information about all workers of the peasant farm, including the head:

Column 2 contains the full names of employees, line by line. The data must fully correspond to the passport data. Distortions and typos are not allowed.
In the third column enter SNILS number employee.
Column 4 shows the birth years of all members of the peasant farm.
Columns 5 and 6 are filled in according to the employee’s application to join the farm. The start and completion dates of the work are indicated. If a person was a member of the peasant farm throughout the year, the dates of the reporting period are entered in the fields.
Columns 7 and 8 show the amounts of contributions calculated for payment to the Pension Fund and the Federal Compulsory Medical Insurance Fund.
The “Total” line summarizes all data on the amount of deductions.

Section 3

This part is compiled by the heads of only those farms that recalculate pension accruals for previous years. Information on adjustments to contributions is reflected for all members of the household at different times. All periods for which recalculation is carried out are indicated.

Amounts of money are reflected exclusively in rubles and kopecks. Rounding is not allowed.

In column 2, the head of the household indicates the reason for the recalculation. Changes in the amount of charges may occur for the following reasons:
- additional accruals were made based on the results of inspections by government bodies;
- the head independently identified the fact of errors, incompleteness of reflection of amounts and made adjustments to accrued contributions;
- The head makes corrections that are not recognized as an error, for example, if the farm loses tariff benefits.
Column 3 contains the surnames, first names and patronymics of peasant farm employees.
Column 4 contains the SNILS number of each person.
Column 5 contains information about the date of birth of the household members.
Columns 6 and 7 reflect information about the time a person spent in a peasant farm.
Column 8 shows the exact amount of recalculation of contributions to the Pension Fund for periods starting after 2014.
Columns 9 and 10 contain the amount of adjustment of the amount of contributions for the insurance and funded part of the pension, respectively. Data for 2010-2013 is entered in these fields.
In column 11, the head of the household enters information about the exact amount of recalculation of contributions to the FFOMS.

For peasant farms (peasant farms) there is a special form of reporting on pension insurance contributions - RSV-2 PFR. The form was approved by Resolution of the Pension Fund of the Russian Federation dated September 17, 2015 No. 347p and is used for reporting for 2015. Without changes, it also applies to reporting contributions for 2016.

What is the deadline for submitting the RSV-2 for 2016, who must submit the RSV-2 calculation for a peasant farm to the Pension Fund and how to fill it out correctly, what is the responsibility for late submission calculations - you will find answers to all these questions in our article.

Calculation of RSV-2 Pension Fund: who hands over?

The obligation to submit the RSV-2 form is assigned to the heads of peasant farms, who are recognized by mutual agreement of all other members of the peasant farm, and if the farm was created by one person, then he is automatically its head. The head of a peasant farm is obliged to keep records and reports of the farm (Articles 16, 17 of Law No. 74-FZ of June 11, 2003). Heads of peasant farms pay contributions to the Pension Fund and the Compulsory Medical Insurance Fund for themselves and for members of the farm, and contributions are paid in a fixed amount, in accordance with clause 2 of Art. 14 of the law of July 24, 2009 No. 212-FZ.

The calculation of insurance premiums of the RSV-2 Pension Fund for peasant farms is significantly different from the calculation of the RSV-1: it is smaller in volume and easier to fill out. The calculation includes, in addition to the title page, 3 sections. Detailed instructions for entering indicators into the calculation contains the Procedure for filling out the PFR form RSV-2 (approved on September 17, 2015 by PFR Resolution No. 347p).

RSV-2 for 2016. Sample filling

The report must contain the title and sections 1 and 2. Section 3 is completed only if there was a recalculation of contributions for previous periods in the reporting year. Indicators can be entered either by hand or on a computer. Values are reflected in rubles and kopecks. Dashes are placed in empty cells. Errors cannot be corrected using corrective means; the incorrect value should be crossed out, the correct value should be entered and certified by the signature of the head of the peasant farm.

At the top Title page and each page of the report, indicate the registration number of the head of the peasant farm, which is indicated in the notice issued to the Pension Fund of the Russian Federation at the place of registration. Next, fill out the title fields:

In the “Clarification number” field we indicate “000” if the report is primary. If the RSV-2 report is clarifying, that is, submitted with any corrections in place of the previously submitted one, then a number is entered indicating the number of times the report is submitted for the same period: “001”, “002”, etc. .,
indicate the calendar year – 2016,
if the activities of the peasant farm were terminated before the end of the reporting year, put “L” in the “Cessation of activities” field,
We indicate the last name, first name and patronymic of the head of the household in full, without abbreviations,
The TIN of the head of the peasant farm is entered according to a certificate from the Federal Tax Service on the registration of an individual for tax purposes,
OKVED code is indicated by the main type of activity of the farm in accordance with the OK-029-2001 classifier,
The phone number is displayed only in numbers, without dashes and brackets,
the number of members of a peasant farm is indicated taking into account its head,
the number of RSV-2 pages is entered after the entire report has been filled out and all pages have been numbered consecutively, starting from the title page. If supporting documents are submitted with the report, indicate the number of attached sheets.

Start entering indicators into the RSV-2 form with section 2. It reflects all accruals of insurance premiums for the reporting year. For each member of the farm, including its head, fill out separate lines. Indicators for peasant farm participants are taken for the period when they were its members. Some important points:

When filling out column 2, indicate the full last name, first name and patronymic of the individual as written in his passport.
SNILS in column 3 is taken from insurance certificate compulsory pension insurance.
Date of birth is indicated in column 4.
Columns 5 and 6 are filled out on the basis of applications for joining or leaving a peasant farm, if this took place in the reporting year. If during the year the individual was on a peasant farm, that is, did not enter or leave it, then the start and end dates of the period are indicated: start date - 01/01/2016, end date - 12/31/2016.
Columns 7 and 8 are the amounts of accrued pension contributions and compulsory medical insurance contributions in a fixed amount. They are calculated according to the rules of Part 2 of Art. 14 of Law No. 212-FZ of July 24, 2009: Minimum wage at the beginning of the year X contribution rate X 12.

The minimum wage as of January 1, 2016 was equal to 6,204 rubles, the rate of contributions to the Pension Fund was 26%, to the Compulsory Medical Insurance Fund - 5.1% (Part 2 of Article 12 of Law No. 212-FZ). We get the amount fixed contributions for 2016 for each individual:

6204 rub. X 5.1% X 12 = 3796.85 rubles. – MHIF,

6204 rub. X 26% X 12 = 19,356.48 rubles. - Pension Fund.

Please note that if during the year your income exceeds 300,000 rubles, another 1% of the amount of income exceeding 300,000 rubles will be added to the fixed payment to the Pension Fund. The maximum possible amount of contributions to the Pension Fund in 2016 is 154,851.84 rubles (8 X 6204 rubles X 26% X 12).

Let us remind you that deadline payment of insurance premiums on December 31, 2016, and it does not matter whether it was carried out economic activity or not. Contributions can be paid in full at once or transferred in installments once a month or once a quarter. Contributions from income over 300,000 rubles must be paid no later than April 1, 2017.

Section 3 the RSV-2 report for 2016 reflects the recalculation of contributions, and it should be filled out on the following grounds:

PFR according to acts desk audit additionally accrued contributions for previous years in 2016,
the head of the peasant farm himself identified errors or incomplete reflection of information, leading to an underestimation of contributions for previous years,
the head of the peasant farm adjusted the data for calculating contributions for previous periods, which is not an error.

In columns 6 and 7, you must indicate the period for which the recalculation was made, when the individual was a member of the peasant farm.

Now fill in section 1, for this you will need the RSV-2 report for last year.

In line 100 we enter data on debt at the beginning of the year. We take them from line 150 of the RSV-2 report for 2015. If in column 4 of line 150 of last year’s report there is an overpayment, column 3 of line 100 of the report for 2016 is equal to the sum of columns 3 and 4 of line 150 of the report for 2015.
Column 4 of line 100 cannot be negative.
From line 110:

column 3 (contributions to the Pension Fund) = column 7 of the final line of section 2,

Column 6 (contributions to the Compulsory Medical Insurance Fund) = Column 8 of the final line of Section 2.

Line 120 reflects the amounts of recalculations from section 3. Columns 3-6 of line 120 of section 1 should respectively be equal to columns 8-10 of the final line of section 3.
Line 130 summarizes the indicators of lines 100, 110 and 120 and reflects the amount of contributions payable.
In line 140 we enter the amounts of contributions paid in 2016, and the amount in column 4 should not exceed the amount payable in column 4 of line 130.
The amount of debt due at the end of 2016 is calculated in line 150 as the difference between lines 130 and 140. In case of overpayment, the amount is indicated with a minus sign.

A sample of the completed RSV-2 calculation can be downloaded below.

Deadline for RSV-2

The report in form RSV-2 is submitted once a year to its branch of the Pension Fund of Russia. When 2016 ends, heads of peasant farms must submit the RSV-2 report, the deadline for which is set until March 1. This means that the last day to submit the report will be February 28, 2017.

A special period is provided if an individual ceases his activities as the head of a peasant farm before the end of the reporting year. The RSV-2 calculation will need to be submitted within 12 days from the date of state registration of the termination of the activities of the head of the peasant farm. After submitting the calculation, another 15 days are given to pay the fees. The calculation will contain data for the period from the beginning of the year to the date of completion of activities (Clause 6, Article 16 of Law No. 212-FZ).

For violation of the deadlines for delivery of the RSV-2, liability is provided under Part 1 of Art. 46 of Law No. 212-FZ: a fine is imposed on the payer, which will amount to 5% of the amount of contributions for three last month, but not less than 1000 rubles and no more than 30% of the specified contributions. The fine will be charged for each month overdue, even if it is incomplete. The law does not require the heads of peasant farms to pay contributions monthly, so the fine will be calculated proportionally from the part of the annual contribution falling on the last 3 months (this is, for example, the definition of the Supreme Court Chuvash Republic dated October 17, 2012, case No. 33-3390/2012).

RSV-2 for 2016 will be the last report submitted using this form to the Pension Fund. Starting next year, control over insurance premiums will take over tax service, which has developed other reporting forms for policyholders.

Form RSV-2 PFR 2016. You can download the form here.