Question: will there be any changes in the Organization of reception of reports on insurance contributions and personalized accounting by policyholders making payments and other remuneration of individuals for the convenience of the insured?
Answer: changes in the Organization of reception reports occur with October 1, 2011 year. Reception reports (RSV-1, LS-6 and TWR) will be implemented at the same time one person Control RPF-curator, who is assigned to the policyholder. The curator will be receiving and processing from the insurers reporting on insurance contributions and personalized account. These changes in the reception of the reports will identify discrepancies between reports during the dobazovoj inspection and to carry out controls on a timely elimination of discrepancies insurers.
Question: in what terms the insurers, generating payments and other remuneration of individuals must submit a ðàñ÷åò assessed and paid insurance contributions and individual details for their employees for 9 months of the year 2011?
Answer: with the October 1, 2011 year FIU Management reporting must be submitted no later than 15th day of the second calendar month following the reporting period, i.e. nine months. Thus, the latest date of deposit statements for 9 months of the year 2011 becomes 15 November.
Question: are there penalties for late submission of reports?
Answer: the failure by the insured to the deadline for settlement of unpaid and paid insurance contributions in UPFR leads to the recovery of a fine of 5% of the amount of premiums payable (surcharge) on the basis of this calculation for each complete or incomplete month starting from the day set for his views, but not more than 30 per cent of that amount and not less than 100 roubles.
Failure to calculate insured assessed and paid insurance contributions in UPFR for more than 180 calendar days after the date of the submission of this calculation involves the recovery of a fine of 30 per cent of the amount of the premiums payable on the basis of this calculation, and 10 per cent of the amount of the premiums payable on the basis of this calculation for each complete or incomplete month starting with 181st calendar day but not less than 1000 rubles.
Failure by the insured in terms established by the legislation of individual information for insured persons involves the recovery of a fine of 10% of the gross amount of premiums during the reporting period.
Question: what are the errors often allowed payers?
A: the basic mistake is the inconsistency of the data in the report-1 and RSV in individual information for the same accounting period, accountants are held in reconciliation reports to the FIU and JMS. We would like to remind policyholders about the inadmissibility of availability in individual details exceedances for insured persons payments of premiums over assessments. Some accountants delay reporting on the last day, and thus expose themselves to the risk of being fined.