Deadlines for submission of all reports per year. Pension fund report. Uniform reporting deadline

As a result, how did the reporting in the Pension Fund change in 2017? What forms are still submitted to the Pension Fund, and which are required to be submitted to the IFTS? Consider all the regulatory nuances in this article.

Reporting to the FIU in 2017 - what changes

On January 1, 2017, Law No. 212-FZ of July 24, 2009 became invalid and Chapter 34 came into force in the Tax Code of the Russian Federation, which regulates the procedure for calculating and paying insurance premiums. Quarterly reporting on insurance premiums must be submitted in a single form (approved by Order No. ММВ-7-11/ [email protected] dated 10.10.16) to the tax authorities instead of the abolished RSV-1 (2), 4-FSS and RV-3. Deadline - until the 30th day of the month following the reporting month.

Reporting to the FIU is submitted in the following forms:

• Monthly reporting form to the PFR since 2017 - SZV-M (approved by Resolution No. 83p of 02/01/16). Accounting services of enterprises began to report on this type of monthly reporting to the FIU since 2016 (since April).
• New reporting to the PFR since 2017 is a consolidated form based on personalized accounting data regarding the length of service of the organization's personnel.

Attention! The procedure for submitting reports to the Pension Fund in 2017 is changing. Most of the old forms have been abolished, only 2 reports should be submitted to the FIU: SZV-M (monthly) and a personalized report (by year).

Reporting to the Pension Fund in 2017 - terms

It is necessary to report on insurance premiums from 2017 both to the Federal Tax Service Inspectorate and to the Pension Fund of the Russian Federation. The required deadlines are shown in the table. The period from which the new rules come into effect is 1 quarter. 2017

Deadlines for submission of PFR reports in 2017:

Note! Reporting to the FIU for 2016 takes place according to the old procedure, since control functions are transferred to the IFTS only from 2017. The same rule applies to corrective reports for periods through 2016 inclusive.

PFR reports in 2017 - delivery features

Let us consider in detail the mechanism for compiling pension reports. We will talk about the report to the FIU in 2017, compiled monthly, and the annual form. The need for submission applies only to enterprises, the reporting of individual entrepreneurs to the FIU on fixed contributions is not legally regulated.

SZV-M - reporting to the FIU from April 1, 2016

Purpose- this form is intended for monthly reflection of information about the employees of the enterprise. The first reporting period was April 2016.

Who surrenders- submitted by all organizations / individual entrepreneurs that conclude labor (as well as GPA and copyright) contracts with employees and pay them remuneration subject to insurance premiums.

Where to rent- submitted at the place of registration of the employer in the territorial office of the PFR.

Delivery form:

• Electronic - with more than 25 people.
• Paper - with the number of less than 25 people.

Deadline for submitting the report to the FIU in 2017- monthly until the 15th. Last year (including December) was submitted before the 10th.

Filling rules The form has 4 sections. In the first, the details of the employer are filled in, in 2 - the data generation period, in 3 - the type of form (initial, corrective, canceling), in 4 - information on employees is indicated. All hired / dismissed persons are required to be reflected, including those with the date of admission / dismissal on 30/1. In addition, it is necessary to enter into the form employees who are on unpaid leave (without pay); workers using maternity leave. If the company has only one manager, the information is filled in for 1 employee.

Late fees- for non-compliance with the deadlines for submitting SZV-M, the Pension Fund will fine 500 rubles for each employee.

Important! The fact of earning is irrelevant. The formation of a monthly report in the Pension Fund is connected, first of all, with the conclusion of contracts of the above nature.

Personalized report to the Pension Fund for 2017

Calculation of RSV-1 has been cancelled. A new report to the Pension Fund of the Russian Federation is being introduced starting from 2017, according to information on the length of service of employees (Law No. 250-FZ, article 2, paragraph 4, sub-point "c"). Control over personalized information remains with the Pension authorities.

Currently, the current form is being developed and is expected to be approved at a later date. We can absolutely say that the new form will contain information on the length of service of attracted and permanent employees, performers from the outside. Previously, such information was formed as part of the RSV-1 (section 6) and was submitted quarterly. Personalized reporting in the Pension Fund of the Russian Federation in 2017 is somewhat simplified and will be provided only at the end of the year.

The updated fines come into effect in accordance with Art. 15.33.2 of the Code of Administrative Offenses in the amount of 300-500 rubles. behind:

1. Refusal to provide required information.
2. Delivery late.
3. Delivery with distortion of information or in incomplete form.

Important! Since 2017, a fine of 1000 rubles has also been introduced. for non-compliance with legal norms regarding the electronic submission of personalized reporting (Law No. 274-FZ stat. 17).

What has changed for separate divisions of the company

The submission of reports to the FIU in 2017 by separate divisions has undergone a number of changes. In 2016, the requirement to pay contributions and provide reports at the actual address extended to those branches that have their own bank account, balance sheet and payroll for employees. In connection with the repeal of Law No. 212-FZ, this provision is no longer valid.

In practice, this means that the provision on account ownership and balance ceases to apply, but, according to the Tax Code of the Russian Federation, separate divisions can calculate remuneration for the work of their staff. That is, to charge contributions and submit reports to the territorial bodies of the FIU. Entrepreneurs were not affected by this innovation.

Note! Additionally, for branches established after 01/01/17, a new obligation has been introduced to notify the IFTS of the parent organization about the fact of settlements with personnel for the performance of labor duties. Term - 1 month from the date of receipt of authority (Article 23 of the Tax Code of the Russian Federation).

Thus, two forms are mandatory reporting to the Pension Fund for employers in 2017 - SZV-M, which was in effect before and is submitted according to data for each month. As well as a new report on employee seniority, based on yearly data. The nuances of filling in personalized reporting are under development.

What reporting needs to be submitted to the FIU in 2017? What are the pension reporting forms and deadlines? Reporting lists are provided below.

Reporting to the FIU has not been canceled

Since 2017, a single calculation of insurance premiums, the form of which is approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7-11 / 551, must be submitted to the tax inspectorates. For the first time it needs to be submitted for the 1st quarter of 2017. However, in 2017, it will still be necessary to submit reports to the territorial divisions of the PFR. It hasn't been cancelled. However, the composition of pension reports has become completely different.

Monthly reporting on insured persons

In 2017, at the end of each month, it is necessary to submit the SZV-M report form to the PFR authorities. The form of this report was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. According to this form, you need to report to the FIU from 2017.

Send information in the SZV-M form in 2017 for 25 or more people to the FIU in electronic form with an enhanced qualified signature. If this rule is not observed, then a fine of 500 rubles may be collected from the organization or individual entrepreneur in respect of each insured individual. From an official, a fine can be from 300 to 500 rubles.

In doing so, keep in mind that it is necessary to submit reports in the SZV-M form to the FIU in 2017 within the new deadlines. If before this report was submitted no later than the 10th day of the month, then since 2017 the time has become longer. At the end of each month, reports must be submitted no later than the 15th day. "".

Annual report to the FIU on the experience

Not later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of the Russian Federation a report on each insured person working for him (including persons who have entered into civil law contracts, on remuneration for which insurance is accrued in accordance with the legislation of the Russian Federation on taxes and fees). contributions). This is a new report, the obligation to submit which has appeared since 2017 (clause 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ). This report is called the "experience report". However, its form has not yet been approved.
It is worth noting that the information that accountants will need to display in the seniority report is listed in the legislation. The annual report will need to show:

• insurance number of an individual personal account;
• surname, name and patronymic;
• the date of employment (for an insured person hired by this policyholder during the reporting period) or the date of conclusion of a civil law contract, for which, in accordance with the legislation of the Russian Federation, insurance premiums are accrued;
• the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil law contract, for remuneration for which insurance premiums are accrued in accordance with the legislation of the Russian Federation;
• periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the regions of the Far North and equivalent areas;
• other information necessary for the correct assignment of the insurance pension and funded pension;
• the amount of pension contributions paid for an insured person who is a subject of the system of early non-state pension provision;
• periods of labor activity included in the professional experience of the insured person who is the subject of the system of early non-state pension provision;
• documents confirming the right of the insured person to early appointment of an old-age insurance pension.

Read also How many insurance premiums IP must pay "for themselves" in 2018: the exact amount

For the first time, an annual report on the experience will need to be submitted to the FIU only in 2018 (based on the results of 2017). It must be submitted no later than March 1, 2018.

Report on additional contributions

In some cases, organizations have the right to pay additional insurance premiums to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance premiums for funded pensions and state support for the formation of pension savings”. This can be done:

• if the obligation to pay additional insurance premiums at the expense of the organization's funds is established by order or labor (collective) agreement;
• if the employee has applied for withholding from his payments and payment of additional insurance premiums.

For each payment for the transfer of additional insurance premiums, it is required to form a separate register (form DSV-3) of employees for whom additional contributions were transferred (part 4 of article 9 of Federal Law No. 56-FZ of April 30, 2008).

The generated registers in 2017 must be submitted to the territorial divisions of the PFR no later than 20 calendar days from the end of the quarter in which the DST was paid (parts 5, 6, 7 of article 9 of the Federal Law of 04.30.2008 No. 56-FZ). Accordingly, if additional contributions were transferred, for example, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 registry form for 2017 was approved by the Resolution of the PFR Board on June 9, 2016 No. 482p.

Updated RSV-1 for periods up to 2017

In 2017, updated RSV-1 calculations for periods that have elapsed before January 1, 2017 should be submitted to the FIU using the previous RSV-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify RSV-1 for 2016, then the updated calculation must be submitted to the PFR unit in the RSV-1 form approved by Resolution of the PFR Board dated 16.01.2014 No. 2p. The PFR authorities will transfer the corrected information for previous periods to the tax authorities on their own (Article 23 of Federal Law No. 250-FZ of July 3, 2016). The tax authorities themselves will not accept "clarifications" for periods up to 2017.

We remind you of the deadlines for reporting to the regulatory authorities and the deadlines for paying taxes for 2017 (Q4 2017). Violation of the deadline for submitting tax returns threatens not only with a fine, but also with the blocking of bank accounts. Our article will help you not to miss the deadline for submitting a particular report to the regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

Deadlines for submission of financial statements for 2017
Accounting statements for 2017 must be submitted to the Federal Tax Service no later than April 2, 2018.
Also, financial statements must be submitted to the statistical authorities (Rosstat) no later than April 2, 2018.

Deadlines for submitting information on the average number of employees for 2017
Submission deadline information about the average number for 2017 - no later than January 22, 2018.
Newly created or reorganized organizations will also have to submit information by the 20th day of the month following the month of registration.

Deadlines for filing VAT returns and VAT payment deadlines for the 4th quarter of 2017
tax VAT declaration must be submitted no later than January 25, 2018.
Deadline for payment of VAT for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the amount of tax accrued for the 4th quarter of 2017 each).

Deadlines for filing income tax returns for 2017 (deadlines for paying income tax)
tax income tax return for 2017 (Q4 2017) is submitted no later than March 28, 2018.
The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.

Deadlines for submitting the calculation of insurance premiums for the 4th quarter of 2017
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

Deadlines for filing reports and paying taxes when applying the simplified tax system for 2017.
Send tax return for 2017 organizations required no later than April 20, 2018.
Send tax return for 2017 individual entrepreneurs required no later than May 3, 2018 (because April 30, 2018 is a public holiday).

Organizations and individual entrepreneurs applying the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

Deadlines for reporting and paying taxes when applying UTII for the 4th quarter of 2017
Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
UTII tax for the 4th quarter of 2017 must be paid no later than January 25, 2018.

Deadlines for reporting 6-NDFL and 2-NDFL for 2017 (Q4 2017).
For 2017 must be submitted certificates 2-NDFL and quarterly Form 6-NDFL
Organizations and individual entrepreneurs must submit to the tax authorities information for 2017 on all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

Deadlines for the submission of the 3-NDFL declaration for 2017.
Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

Deadlines for reporting and payment of property tax for 2017.
tax property tax return for 2017 is due no later than March 30, 2018.
Payers of property tax are companies that have property on their balance sheet, the tax payment deadline is no later than March 30, 2018.

Deadlines for reporting and payment of land tax for 2017.
Send land tax declaration
Land tax for 2017 must be paid no later than February 10, 2018.

Deadlines for reporting and payment of transport tax for 2017.
Send transport tax declaration for 2017 is due no later than February 1, 2018.
You must pay the transport tax for 2017 no later than February 1, 2018.

Deadlines for the submission of a single simplified declaration for 2017.
Tax unified simplified declaration for the 4th quarter of 2017 is submitted no later than January 22, 2018
This declaration is submitted only if at the same time:
- there was no movement of funds on current accounts and at the cash desk;
- there were no objects of taxation for those taxes, the payers of which they are recognized.

Deadlines for submitting reports to the funds and paying insurance premiums for the 4th quarter of 2017

Individual entrepreneurs who have employees, as well as all organizations, must pay insurance premiums on a monthly basis and submit quarterly (monthly) reports to regulatory authorities. If insurance premiums and wages were not accrued in the reporting quarter, then it will be necessary to submit a zero declaration.

Deadline for reporting to the FSS for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries have been administered by the FSS. Reporting to the FSS from the 1st quarter of 2017 is submitted in an abbreviated form.
in paper form must be submitted no later than January 22, 2018.
Electronic must be submitted no later than January 25, 2018.

The FSS also needs to provide confirmation of the main activity not later April 16, 2018. This kit includes:
- Statement indicating the main activity
- Certificate-confirmation of the main type of economic activity with the calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

Deadline for reporting to the FIU for 2017 (Q4 2017).

Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting one. Deadlines for the 1st quarter of 2018:
SZV-M for December 2017 - no later than January 15, 2018
SZV-M for January 2018 - no later than February 15, 2018
SZV-M for February 2018 - no later than March 15, 2018

Deadlines for submitting the SZV-STAZH form for 2017.
Information about the insurance period of the insured persons for 2017 must be sent no later than March 1, 2018.

Deadlines for submission of the EFA-1 form for 2017.
Information on the insured, transferred to the FIU for maintaining individual (personalized) records for 2017, must be sent no later than March 1, 2018.

Terms of payment of insurance contributions to the funds
Individual entrepreneurs (employers) and organizations must pay monthly insurance premiums until the 15th day of the month following the month in which contributions are due. If the 15th is a non-working day, the deadline is the next business day.
Deadlines for payment of contributions to the funds for the 4th quarter of 2017 until November 15 (for October), until December 15 (for November), until January 15 (for December).

Difficulties arise when Or do you need help online? Call us or and our accountants will prepare and submit reports for you!

Employers must submit a unified calculation of insurance premiums no later than the 30th day of the month following the settlement / reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). For the first time, this report is submitted based on the results of the first quarter of 2017.

In 2017, this calculation must be submitted within the following deadlines:

The calculation of insurance premiums for 2017 must be submitted already in 2018 - no later than 01/30/2018.

Deadline for 4-FSS

The deadline for reporting to the FSS depends on the method of its submission (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):

• no later than the 20th day of the month following the billing/reporting period - when submitting the calculation on paper;
• no later than the 25th day of the month following the settlement/reporting period, if the settlement is submitted electronically.

Read about which employer is required to submit 4-FSS in electronic form. In it you will also find the deadlines for the delivery of 4-FSS in 2017.

Deadlines for reporting to the FIU in 2017

Employers last reported on insurance premiums to the FIU at the beginning of 2017, submitting RSV-1 for 2016 in February (no later than February 15 - on paper, no later than February 20 - in electronic form). More in 2017, no reporting on insurance premiums to the FIU is required.

However, do not forget about other reporting that employers are required to submit to the Pension Fund. So, in 2017, they must submit monthly information on insured persons (SZV-M). The timing of the submission of SZV-M is devoted.

The types and deadlines for the submission of tax and accounting reports in 2017 differ from the reports of previous periods. Reporting at the end of the year is required for all enterprises, regardless of the type of activity. The types, composition and timing of reporting for 2017 depend on the taxation system used at the enterprise and the legal form.

We will consider the composition of reporting to state bodies for Limited Liability Companies LLC on different taxation systems.

At the beginning of the year, all organizations need to prepare the annual report for 2016. Annual reports must be submitted between January and the end of March 2017. The type and timing of reporting depends on what taxation system the company uses.

In 2017, organizations will have to submit annual financial statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and calculations of insurance premiums to funds based on the results of each quarter, six months and 9 months. What reports are included in the reporting for LLC on the general taxation system and special regimes (USN and UTII).

LLC on the general taxation system (OSNO)

Organizations on OSNO submit:

Accounting statements

• Balance sheet (OKUD 0710001)
• Statement of financial results (OKUD 0710002)
• Statement of changes in equity (OKUD 0710003)
• Cash flow statement (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Notes to the balance sheet and income statement.

tax reporting:

• VAT declaration
• property tax return
• transport tax declaration
• Land tax declaration
• 6-personal income tax
• 2-personal income tax
• Information about the average headcount

Reporting to funds

• Calculation according to the RSV-1 form for 2016
• SZV-M
• Calculation in the form 4-FSS for 2016
• Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017)
• Confirmation of the main activity in the FSS

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

The annual accounting (financial) statements consist of the balance sheet, income statement and annexes thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of 06.12.2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is set by subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation and paragraph 2 of article 18 of Federal Law No. 402-FZ dated 06.12.2011.

The deadline for submitting annual reports for 2016 is 03/31/2017.

The deadline for submission of annual reports for 2017 is 04/02/2018*.

Tax reporting

VAT declaration

Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. The terms and procedure for submitting a declaration, as well as paying tax, are specified in Article 174 of the Tax Code of the Russian Federation.

In 2017, the VAT return must be submitted on time:

• for the IV quarter of 2016 - until January 25, 2017;
• for the I quarter of 2017 - until April 25, 2017;
• for the II quarter of 2017 - until July 25, 2017;
• for the III quarter of 2017 - until October 25, 2017;
• for the IV quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in electronic form, through an electronic document management operator. This rule applies to all taxpayers, including VAT payers.

Only tax agents who are not VAT payers or are exempt from VAT can submit a declaration on paper. In addition, they should not be the largest taxpayers, and the average number of their employees should not exceed 100 people. This procedure is defined in paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

VAT payment

VAT is paid in equal installments within three months following the reporting period - quarter. Payments must be sent by the 25th of each month. For example, the tax for the 1st quarter of 2017 must be transferred from April to June, on the following dates:
until 04/25/2017, 05/25/2017, 06/27/2017*.

In addition, according to paragraph 5.2. Article 174 of the Tax Code of the Russian Federation, organizations that are not VAT payers and are not recognized as tax agents, if they issue invoices, are required to submit to the tax inspectorate a register of received and issued invoices in electronic form. Deadline - no later than the 20th day of the month following the expired tax period.

income tax return

Income tax reporting is submitted quarterly: based on the results of the first quarter, six months,
9 months and years. The reporting deadlines for income tax are established by Article 285 of the Tax Code of the Russian Federation.

In the income tax return, revenue and expenses are indicated on an accrual basis from the beginning of the year.

The reporting period for income tax is a quarter or a month. The tax period for income tax is one year. It is important not to confuse.

The terms and procedure for filing a declaration, as well as the terms for paying advance payments and tax, are established in Articles 287 and 289 of the Tax Code of the Russian Federation.

In 2017, the income tax return must be submitted:

• for 2016 - until March 28, 2017;
• for the I quarter of 2017 - until April 28, 2017;
• for the first half of 2017 - until July 28, 2017;
• for 9 months of 2017 - until October 30, 2017*.

Organizations that make monthly advance payments of income tax submit declarations on a monthly basis no later than the 28th day of the month following the reporting one. The deadlines for filing an income tax return are defined in paragraph 3, Article 289 and Article 287 of the Tax Code of the Russian Federation.

An income tax return must be submitted electronically via telecommunication channels through an electronic document management operator.

An income tax return in paper form can be submitted to organizations, e, if the average number of employees is not more than 100 people.

Corporate property tax declaration

Corporate property tax is paid by companies that have property on their balance sheets. The tax period for corporate property tax is a calendar year.

Please note that since 2016, when calculating property tax, different tax periods apply.

If the property tax is calculated on the basis of the cadastral value, the reporting periods for property tax will be: I, II and III quarters of the calendar year.

If the property tax is calculated from its average annual value, the reporting periods will be the first quarter, six months and nine months of the calendar year.

The terms and procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. Check with your region if you need to submit a calculation of advance payments for property tax.

The calculation of advance payments for property tax must be submitted to the tax office on a quarterly basis. According to the results of the first quarter, six months, nine months, it must be submitted within 30 days after the end of the corresponding reporting period.

The deadline for submitting a property tax return for the year is established by Article 386 of the Tax Code of the Russian Federation.

Calculations of advance payments for property tax are submitted quarterly:

• for the 1st quarter of 2017 - until May 2, 2017*;
• for the first half of 2017 - until July 31, 2017;
• for 9 months of 2017 - until October 31, 2017.

If the number of employees is more than 100 people, the declaration must be submitted electronically.

Transport tax declaration

Submit a transport tax declaration and pay tax only to organizations that have a registered vehicle. According to article 357 of the Tax Code of the Russian Federation.

The procedure and terms for the payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. The date of payment of the transport tax at the end of the year cannot be set earlier than February 1, in accordance with paragraph 1 of Article 363 of the Tax Code of the Russian Federation.

Transport tax declaration is submitted 1 (one) time per year no later than February 1
in accordance with Article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Organizations that are owners of land recognized as objects of taxation are required to submit a Land Tax Declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

The procedure and terms for paying land tax and advance payments are determined and approved by the heads of municipalities. However, as a general rule, in accordance with Article 397 of the Tax Code of the Russian Federation, the tax payment date for the year-end cannot be set earlier.
1st of February.

Land tax return is submitted 1 (one) time per year no later than
1st of February.

If the number of employees of the organization is more than 100 people, the declaration must be submitted electronically.

Income tax reporting in 2017

Reporting to the tax on personal income tax on a quarterly basis and for the year is submitted by all organizations with employees.

Reporting in the form 6-NDFL

Reporting to the Federal Tax Service on personal income tax in 2017 is submitted quarterly in the form 6-NDFL. Clause 2 of Article 230 of the Tax Code of the Russian Federation.

Form 6-NDFL must be submitted in 2017:

• for 2016 - no later than April 3, 2017*;
• for the I quarter of 2017 - no later than May 2, 2017;
• for the first half of 2017 - no later than August 1, 2017;
• for 9 months of 2017 - no later than October 31, 2017.

Reporting in the form 2-NDFL

In addition to reporting in the 6-NDFL form, organizations are required to submit a 2-NDFL certificate to the Federal Tax Service.
This certificate is submitted 1 (one) time per year.

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017. *

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018. *

If the number of individuals on whom information is submitted is up to 25 people, the organization has the right to submit reports on paper. If the number is more than 25 people, you need to report only in electronic form.

Information on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service only 1 (one) time per year.

In 2017 Information on the average number of employees must be submitted to the tax office no later than January 20, 2017.

Unified calculation of insurance premiums

A unified calculation of insurance premiums appears in the reporting of organizations from the 1st quarter
2017.

It appeared after the IFTS transferred control over mandatory insurance premiums, which in 2016 all companies paid to the funds.

The calculation is submitted by all organizations that have employees. Reporting is submitted to the INFS on a quarterly basis: based on the results of the first quarter, six months, nine months and the calendar year.
In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation. Reporting must be submitted in electronic format.

So, all organizations with employees submit a Unified calculation of insurance premiums:

• for the I quarter of 2017 - no later than April 30;
• for the II quarter of 2017 - no later than July 31*;
• for the III quarter of 2017 - no later than October 30.

Reporting to funds

Form RSV-1 for 2016 in the FIU

In 2017, you need to submit to the FIU a report in the RSV-1 form for 2016.

Deadline: no later than February 15, 2017 in paper form; no later than February 20, 2017 in electronic form.

Reporting is submitted electronically if the average number of employees is more than 25 people. If the company has less than 25 employees, reports can be submitted on paper.

In the future, during 2017, the RSV-1 report is not required to be quarterly submitted to the FIU. This report replaced the Unified Calculation of Insurance Premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the FIU

Every month, organizations are required to report to the FIU in the SZV-M form.

Reporting to the FIU in 2017 in the form of SZV-M must be submitted no later than the 15th day of the month following the reporting one.

Form 4-FSS

Reporting is submitted by all organizations that have employees. Most organizations are required to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit reports in paper form.

In 2017, it is necessary to submit reports in the form 4-FSS for 2016 1 (one) time.

Further, in 2017, according to the calculation in the form 4-FSS, it is not necessary to hand over to the FSS. Instead of this form, new reporting has been introduced - "Unified calculation of insurance premiums for employees", which is submitted to the IFTS starting from the 1st quarter of 2017.

Calculation of contributions for compulsory insurance against industrial accidents
and occupational diseases

Reporting to the FSS is submitted quarterly: based on the results of the first quarter, six months, nine months and the calendar year.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of reporting in the form 4-FSS to the FSS.

In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the FSS. The calculation must be submitted to the FSS quarterly, starting
from the 1st quarter of 2017.

The reporting deadlines are established by paragraph 1 of Article 24 of the Federal Law of 07/24/98
No. 125-FZ.

For most organizations, there is a requirement to submit reports electronically. If the organization has an average number of employees of more than 25 people, then it is necessary to submit reports in electronic form. If the company has less than 25 employees, reports can be submitted on paper.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted in 2017:

• for the I quarter of 2017 - until April 20 (on paper), April 25 (electronically);
• for the first half of 2017 - until July 20 (on paper), July 25 (electronic);
• for 9 months of 2017 - until October 20 (on paper), October 25.

Confirmation of the main activity

Every year, the organization is required to confirm its type of activity in the FSS. This requirement was approved by the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses);
• calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017).

Deadlines for reporting in 2017 for LLC on the simplified tax system

Organizations that apply the simplified tax system are exempt from paying VAT, income tax and property tax. The exception is the cases directly indicated in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.

Organizations on the simplified system of taxation of the USN keep accounting records and they, like everyone else, must submit annual financial statements to the Federal Tax Service and Rosstat.

All organizations that have employees are required to report to the FSS and the FIU, regardless of the taxation system that they apply.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL.

The reporting procedure, the timing and composition of reporting to the FSS and the Federal Tax Service under the forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for the organization on OSNO.

Transport and land tax must be paid if the organization has property on its balance sheet that is subject to taxation.

The declaration on the simplified tax system is submitted 1 (one) time per year.

The declaration on the simplified tax system for 2016 must be submitted by March 31, 2017, either in paper or electronic form. This period is established in article 346.23 of the Tax Code of the Russian Federation.

Tax for 2016 must be transferred to the budget before 03/31/2017.

Organizations on the simplified tax system must pay advance tax payments, in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation, in the following terms:

• for the I quarter of 2017 - until April 25;
• for the first half of 2017 - until July 25;
• for 9 months of 2017 - until October 25.

Reporting deadlines in 2017 for LLC on UTII

Organizations on UTII do not pay income tax, VAT and property tax in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation. The remaining taxes must be paid in the general order.

If the number of employees in the organization exceeds 100 people, then the organization cannot apply UTII.

Organizations on UTII submit the following reports:

• UTII declaration;
• information about the average number;
• calculation in the form 4-FSS;
• confirmation of the main activity in the FSS;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-personal income tax;
• 6-personal income tax;
• accounting reporting.

Declaration on UTII is submitted quarterly:

• for the IV quarter of 2016 - until January 20;
• for the I quarter of 2017 - until April 20;
• for the II quarter of 2017 - until July 20;
• for the III quarter of 2017 - until October 20.

UTII is paid on the basis of the results of each quarter by the 25th day of the month following the tax period.

If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

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