Work with reports at an accountant never ends. In each month there are days when you need to go to a particular state organization and submit documents on the work done. The reporting deadlines in the FIU are strictly regulated, but change annually. This is one of the most important components of an accountant's calendar - tracking all changes in the current year.
general information
All employers whose company employs hired workers must insure them with the Russian State Pension Fund. This organization provides information on insurance premiums, as well as personal information for each employee in a single form, which is approved by the Government and cannot be changed at the request of the insured. The report must be submitted after the first quarter, six months, nine months, as well as over the past year. The form by which the reporting deadlines are calculated in the FIU is called RSV-1.
Form RSV-1
This form combines all the information about assessed and paid contributions for each employee. It is very convenient in that it allows you to group information on the amounts of mandatory medical and pension insurance in one document.
The RSV-1 form was approved by the government, and its most recent revision was made in 2014. The normative document, which contains full information about the reporting document, is the decree of the Government of the Russian Federation dated February 18, 2014. Three days later, information on the updated form was published in Rossiyskaya Gazeta in issue No. 41.
Shape Features
The new form was created in order to simplify the work and not violate the deadlines for submission of reports to the FIU. As often happens, accountants deal with numbers and amounts for a long time and do not have time to do the necessary work in time. Or even worse (which often happened before 2014), the specialists made a lot of mistakes, because of which the reports had to be rewritten and the deadlines were again violated. Now the new form is designed to simplify the task for specialists and significantly reduce the time it takes to fill out forms.
The first feature is related to the fact that now it is not necessary to separate the insurance and funded parts separately. The premium is displayed as a single amount.
The second point is the opportunity to reflect the debt, if any, on insurance premiums or display information on the additional charge of additional money.
Since 2014, a new section 2.4 has appeared in the form. It displays some features of the calculation of insurance premiums, taking into account the coefficient of working conditions, which is set based on the results of an independent assessment. This check must be passed by all enterprises from January 1, 2014 and receive appropriate certification.
And the last point that you need to pay attention to: if we are talking about individual information, then in the corresponding column now you do not need to indicate the amount of insurance premiums already paid.
Reporting deadlines in the FIU
Any accountant should carefully monitor the calendar so as not to miss important numbers of submission of documents to government bodies. If the number of employees in the enterprise exceeds 25 people, then the organization has the right to submit all the information on removable media. The deadlines for reporting to the FIU and the FSS are slightly different, and this must be taken into account.
Documents must be submitted to the FIU before the 15th day of the month, but not the next after the reporting period, but the second in a row. For example, if you are reporting for a half year, then the deadline will expire in August, or rather August 15th.
In the FSS, similarly, you need to submit documents before the 20th day of the second month for the reporting period.
Be careful: if the current date falls on a weekend or holiday, then the nearest work shift is your deadline for submitting documents.
In 2016, the deadline for submitting reports to the FIU for the year preceding the current one was February 15. All dates for the final acceptance of forms are indicated on the websites of public services. So, in 2016, these dates fall on February 15, August 15 and November 15, but on May 16. For 2016, reporting needs to be prepared in February 2017.
Electronic reporting
Since 2015, all enterprises with a staff of more than 25 people must file documents on insurance premiums in electronic format. Previously, it was allowed to use this form only for those who have more than 50 people, but now the border has been reduced.
More time for preparation involves the submission of electronic reporting to the FIU. The terms, unlike the paper form, are extended by five days. Thus, the deadline for submitting quarterly securities is the 20th day of every second month after the past quarter. The first quarter ends in March, which means we serve in May, the second in June, we serve in August and so on. In the FSS, this date corresponds to the 25th.
In 2016, the following calendar days were set for the submission of documents to the FIU: February 20, May 20, in August this is the 22nd, and in November - the 21st. 
What will happen if you do not have time in time
Violation of the deadline for submission of PFR reporting will inevitably entail the accrual of fines. In this regard, government agencies have a very strict policy. If you do not have time to submit reports on time, you will immediately be charged two types of penalties:
1. General fine in the form of RSV-1. It is calculated in the amount of 5% of the total amount of accrued insurance premiums for the last three months. The size of the penalty cannot be less than 1000 rubles.
2. And the second fine is calculated individually for each employee. In this case, 10% of the amount that had to be paid to the FIU is taken. All data is taken from overdue reporting.
In practice, accountants, knowing that the deadlines are over, often underestimate the amount of insurance premiums in order to reduce the amount of fines. But the best option in this case is not to violate the reporting deadlines and follow the accountant's calendar.