Every entrepreneur, regardless of the applicable taxation regime and the number of employees, is required to submit various information to the Russian Pension Fund, ranging from general reporting on insurance contributions to information from personalized records for each employee. At the same time, the Pension Fund has established the following restrictions:

1. Companies with an average staff of up to 25 people can exchange documents with the Pension Fund of Russia in any form (paper or electronic). However, keep in mind a clarification: if an entrepreneur has once tried to report to the Fund electronically, he will no longer be able to switch to paper exchange of documents with the Pension Fund;
2. Organizations with more than 25 employees are required to submit reports only to in electronic format.

Statistics show that at the moment the lion's share of companies (about 80 percent) prefer electronic document management with the Pension Fund.

How to connect to the electronic document flow of the Pension Fund of Russia?

To begin exchanging information with the Pension Fund in electronic rather than paper form, it is necessary, first of all, to conclude an agreement with the Pension Fund on electronic document management. You can obtain a sample of this document either at the territorial department of the Pension Fund of the Russian Federation at the place of registration of the company, or by downloading it from the official website. After this, you will need to fill it out accurately and accurately, as well as draw up an application for connection to the electronic document flow of the Pension Fund of Russia, paying attention to the correct entry of data about the company (details), otherwise the government agency employees will not accept your Pension Fund of Russia agreement on electronic document flow. If everything goes well, your document will immediately be assigned a unique number and notified to you along with the date of signing the paper. The agreement itself, which grants the right to use electronic document management with the Pension Fund, will be issued a little later.

After this, you will need to go through the following steps on the way to connecting to the Pension Fund of Russia electronic document management system:

• Step 1. Choose and buy specialized software, which allows you to generate reports and send them electronically to the Fund;
• Step 2. Purchase the cryptographic software necessary to encrypt data and work with electronic digital signatures;
• Step 3. Select a certification center and conclude an agreement with it for the provision of specialized services (creation and ongoing support of electronic signature keys);
• Step 4. Decide which employees in your organization will have the right to use an electronic digital signature;
• Step 5. Take care of information and physical security measures for equipment and software.

Connection instructions
to the PFR electronic document management system:

When you complete all the above steps, all you have to do is exchange data with the Foundation in test mode. If everything goes well, you will be able to immediately begin full industrial operation of the PFR electronic document management system.

As you can see, there is nothing complicated in the process of connecting to the Pension Fund’s electronic document flow; you only need to choose the right software and equipment to start exchanging reports with the Fund electronically.

Connection to the Pension Fund Electronic Document Management with VLSI

What advantages does electronic document management provide to the Pension Fund?

The implementation of the Pension Fund of Russia electronic document management system will allow you not only to comply with the requirements of this government body, but also to receive a lot of benefits:

• The ability to send information to the Fund at any time and from anywhere, which will be especially important for businesses with freelance accountants. You will no longer need to depend on the operating hours of the Pension Fund and, during the reporting period, be tied to the territorial location of the Fund’s branches;
• Saving time, because neither you nor your employees will need to go to the Pension Fund, because the information will be sent there in advance through the Pension Fund electronic document management;
• Guarantees of authenticity, security and confidentiality of data transmitted through the system;
• Reducing errors due to the human factor, because the entire process of preparing and sending reports will be handled by automated system electronic document management Pension Fund, not people;
• Expedited procedure for correcting information in reports directly from the office. To do this, you no longer have to travel to the Foundation;
• Guarantee of correct registration of incoming messages from the Fund, absence of risks associated with accidental loss of a package of documents.

Advantages of the PFR system: electronic document management.

We suggest you set up document flow with the Pension Fund and others government agencies using a software product

To activate the service, you need:

If the information in the application is correct, we will, within 3 working days after receiving it, calculate the cost of the ordered services in accordance with the current prices published on our website and recalculate subscription fee from the period in which the service was activated (in accordance with clause 2.3 of the Procedure for payment for services in EDF Systems).

We are also ready to come to you and help you set up the program. To invite a Taxcom specialist, call us at (495) 730–73–45 or write to

I continue the series of publications of answers to questions as part of the campaign.

I am an entrepreneur, I decided to submit reports via the Internet, and I was faced with the fact that the system asks me for “the date and number of the agreement with the Pension Fund.” What kind of agreement is this and how to conclude it? Why can I submit reports to the tax office and the Social Insurance Fund without any contracts?

I’ll start, perhaps, with an answer to the second question, which is rather of a general philosophical nature and relates to rhetorical ones. Yes, the system is such that no additional actions are required to submit reports to the Federal Tax Service and the Social Insurance Fund; connecting to any electronic document management system is sufficient. Why everything is wrong with the Pension Fund, I cannot answer, however, I can report that the regulations for the interaction of the Pension Fund with policyholders (i.e. employers, payers of contributions for compulsory pension insurance of their employees) have been approved (the document is currently in force as amended by the order dated 10.06.2009 No. 116r, dated 19.03.2010 No. 75r), and it is directly stated there that electronic document flow between the Pension Fund and the policyholder is carried out on the basis of the appropriate agreements, the standard form of the agreement was approved by the same order.

How to conclude an agreement?

The easiest way is to download a standard form from the Pension Fund website, fill it out, print it, certify it with the signature of an authorized person, affix a stamp and bring two copies to the Pension Fund office at the place of registration of the entrepreneur (or the location of the organization).

The inspector responsible for organizing electronic document management accepts both copies of the agreement from you, registers it in his own special journal and immediately gives you the date and number of the agreement, which you can use when submitting reports. The agreement itself, signed by the Pension Fund, is issued a little later, but this is no longer important; I do not remember a single case in practice where the policyholder would need his copy of the Agreement. The main thing for you is to receive the date and number of the agreement, and you receive them immediately.

ADDED: After publication, two useful comments were received from my friends, which I considered necessary to reflect in this article.

Firstly, a comment from technical specialist Alexander Kolybelnikov, answering the question “Why is such a procedure provided only for the Pension Fund of Russia.”

...because reporting is submitted to the tax and Social Insurance Fund using certified electronic signature tools, but not to the Pension Fund. These are features of a technical solution; they affect the legal significance of document flow.

To be honest, as a user uninitiated in these technical details, the differences are not very clear to me, and I directly indicated in the comments that I do not notice the difference, I did not receive any additional keys for submitting reports specifically to the Pension Fund, I personally have only one access to Kontur system and no additional keys. But if technical regulations It’s different for different departments, let’s face it, we just need to take note of this and implement it. Separately, I would like to draw your attention to the fact that if anyone wants to understand the technical procedures in detail, I will direct you to Alexander (by clicking on the link above, you will find both the text of his comment and his profile), he promised to tell something else on this topic, so how he deals with these issues professionally.

And the second important addition from Marina Mishukova, it concerns the practice of drawing up an agreement:

Unfortunately, in Moscow and the Moscow region you need to take the agreement from your UPFR (you can write it on a flash drive). In the standard agreement, Fund employees would have to personally enter the details of their UPFR, but in “their” version this data is already printed.

Taking into account this comment, apparently there is no point in printing out the text of the agreement yourself, but you need to go directly to Pension Fund, and there either - to speed up the procedure - fill out the agreement by hand with your details, or take the electronic version from them, fill it out yourself and then print it out and bring it.

Thanks to my dear commenting friends. I really appreciate any participation in my activities.

To conveniently connect users to electronic document flow with regulatory authorities (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, Rosalkogolregulirovanie), you can use the “1C:Reporting Connection Assistant”. It allows you to fill out an application to connect to 1C-Reporting and send it via the Internet.

1. To fill out an application, on the “Document Flow” tab in the form of the “Organizations” directory element, select the “Application for connection to electronic document flow” item.

2. If you work via the Internet (service 1cfresh.com), you will need to install an external component to work with cryptography. To install the component, click Continue in the window that opens.

Make sure that the external component is installed, which will be indicated by the corresponding dialog, in which you need to click OK.

3. The wizard that opens will help you fill out and submit the connection application. Please note: it is recommended to fill out an application for connection from the computer from which you plan to process documents in the future.

4. To work with the 1C-Reporting service, you need a program for protecting information - a cryptoprovider. The assistant checks for the presence of cryptoprovider programs installed on the computer. If no crypto provider is installed, the connection assistant will offer to download and install such a program from the manufacturer’s website. Currently, the program supports crypto providers ViPNet CSP (OJSC InfoTeKS) and CryptoPro CSP (CRYPTO-PRO).

The terms of distribution of cryptographic information protection tools can be found on the websites of their developers, links to which are provided on the form.

5. To complete the installation of the cryptoprovider program, the computer will need to be rebooted. If the wizard closes (due to installing a crypto provider and restarting the computer), then the next time you start the program, the assistant will open automatically at the same step. After installing the crypto provider, the second step will look like this:

6. If two crypto providers are installed, a warning will be issued about the need to remove one of them:

7. At the next step, you need to familiarize yourself with the text of the agreement on accession to the regulations of the certification center. To continue, you must confirm your acceptance of the terms of the agreement.

8. Next you need to specify registration number program, select the organization that you plan to connect, the employee who owns the key certificate, and list the regulatory authorities to which you plan to submit reports. When you check the "Rosstat" checkbox, the "Federal Tax Service" checkbox will automatically be selected (connecting to Rosstat is impossible without connecting to the Federal Tax Service).

9. Next, you need to make sure that the information about the organization is filled out correctly. The basic details of an organization can be edited in the directory by opening it using the link with the name of the organization. Contact information can be edited directly in the wizard form. Contact numbers are also indicated here, by which a representative of a specialized telecom operator will contact the user for a meeting and preparation of documents for connection.

10. At the next step, you need to check information about the person for whom the qualified certificate will be issued digital signature necessary for document flow. Typically, such an employee is the head of the organization. When you select an employee, the program will fill in the fields with information about him. This information must be carefully checked and, if necessary, the missing required fields must be filled in (edited via the link).

11. Next, you need to check and, if necessary, edit the inspection codes of the Federal Tax Service, the Pension Fund branch, the territorial bodies of the Federal Tax Service and Rosstat. If an organization submits reports to more than one tax authority, several Federal Tax Service codes are indicated.

In the next step, an electronic signature key will be generated using a cryptoprovider program.

The key, depending on the crypto provider, can be placed on an external device or on the user’s computer.

After choosing an accommodation electronic key you will be prompted to set a password.

When creating a key for the random number generator to work, you will need to press keys on the keyboard or move the mouse in random order.

Upon completion of the key creation, the application will be transmitted via the Internet to a special communications operator.

Working with previously completed applications

After receiving the application, a representative of the special operator will contact the user using the data specified in the “Contact Information” section of the application to resolve organizational issues regarding connection (paperwork and, if necessary, payment).

To continue working, you must wait until your application is approved. The list of previously completed applications can be viewed by clicking on the “List of Applications” link on the “Document Flow” tab in the form of the “Organizations” directory element. From the list you can go to a specific application. To check the status of your application, you can use the "Update application status" button. The program will automatically prompt you to update the status of the application from the special operator’s server if more than a day has passed since it was sent.

During the connection process, the certification center will issue a certificate in the name of the employee specified when filling out the application, and an account will be created on the special operator’s server for the new subscriber, which is necessary for document flow.

If an error occurs during connection to 1C-Reporting, you can check the reason in the assistant.

If the application is approved, you can begin to complete the setup of electronic document management with regulatory authorities, and the following form will be displayed on the screen.

And in the final step the following dialog will be shown.

After all the necessary settings have been made, the user can immediately begin document management (sending reports and exchanging other documents). In the future, when document flow settings change (for example, changing certificates in a regulatory authority), these changes will be automatically reflected in information base– the user does not have to track and reflect changes in the program settings independently.

To date over 80% policyholders switched to electronic document management with the Russian Pension Fund. Electronic document management is convenient for both the policyholder and the Pension Fund. It saves time, paper and helps to quickly identify and correct errors in reports.

• An organization in which average number employees 25 people or more, must report to the Pension Fund only electronically.
• If there are less than 25 employees, then the manager has the right to choose whether to submit reports in paper or electronic form.

The Pension Fund of Russia recommends that all organizations switch to electronic document exchange. In this case, reports can be submitted to the Pension Fund in electronic format with electronic signature personally or send via telecommunication channels.

What information should I provide to the Pension Fund?

Insurers are required to provide compulsory pension and medical insurance to the Pension Fund of Russia, as well as for all employees, according to a single reporting form approved by the Resolution of the Board of the Pension Fund of the Russian Federation, which is registered with the Ministry of Justice of the Russian Federation on February 18, 2014. Reporting on a single form is submitted quarterly.

By Decree of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p, it was introduced new form reporting to the Pension Fund is information about the insured persons. It is assumed that from April 2016, organizations are required to provide the following information on a monthly basis for each employee:

• insurance number of an individual personal account;
• last name, first name and patronymic;
• taxpayer identification number.

Software for filling out reporting forms is available in public access on the Internet resources of the Russian Pension Fund. These programs allow you not only to create reports, but also to check them for errors, which greatly facilitates the process of preparing and submitting reports for organizations.

Personalized accounting information about insured persons

Individual (personalized) accounting is the maintenance of a register of information about insured persons for the implementation of their pension rights in accordance with the legislation of the Russian Federation. All insured persons must be registered in the OPS system, that is, have a personal account and receive an insurance certificate.

Information on wages, accrued and paid insurance premiums for insured persons, and their insurance experience is submitted according to the data accounting And personnel documents, confirming the working conditions of the insured person.

Introduce themselves every quarter V territorial bodies Pension Fund according to forms approved by the Board of the Pension Fund.

Organizations provide information about all insured persons following information:

• personal account insurance number (SNILS);
• surname, first name, patronymic;
• date of conclusion of the contract;
• date of dismissal;
• periods of activity associated with certain conditions labor;
• the amount of income on which accrued insurance premiums;
• the amount of accrued insurance premiums for compulsory health insurance;
• other information necessary for the correct calculation of insurance and funded pensions.

Reporting on insurance premiums

Employers who pay wages individuals, must calculate and transfer insurance premiums to state extra-budgetary funds. Contributions are calculated as wages are accrued, and contributions must be transferred the following month until the 15th.

At the end of the reporting period, policyholders are required to report to the Pension Fund on accrued and paid contributions, that is, quarterly. Report 1 is accepted by the bodies of the Pension Fund of the Russian Federation at the location of the organization.

The RSV-1 report to the Pension Fund is submitted by those insurers who pay salaries and other remunerations on the basis of employment contracts or civil contracts.

So, reporting on compulsory health insurance and compulsory medical insurance contributions to the Pension Fund must be submitted to:

1. All organizations regardless of the tax regime.
2. Separate divisions of organizations, which have a separate balance sheet, bank account, independently calculate wages for individuals and are located in the territory Russian Federation. If the unit is located outside the country, the report is submitted by the main organization at the place of registration.

   It is important to know that organizations and their divisions are required to report to the Pension Fund of the Russian Federation, even if salaries and other remunerations were not accrued during the reporting period.

3. Individual entrepreneurs, if they have concluded the following types of agreements with individuals:
   • employment contracts;
   • author's order agreement;
   • civil contracts;
   • agreement on the alienation of the right to works of literature, science, art;
   • licensing agreements.
4. Lawyers, notaries who are engaged in private practice and enter into employment contracts with employees.
5. Individuals, not formatted as individual entrepreneurs, but who have entered into employment contracts with other people in order to receive help at home.

Form of submitted documents

By Resolution of the PFR Board dated June 4, 2015 N 194p, RSV-1 PFR was approved - a new single form of payment according to accrued and paid. Organizations began to submit new uniform RSV-1 Pension Fund, starting with the submission of reports for the second quarter of 2015. A unified reporting form, RSV-1 PFR, was introduced for all categories of insurers making payments and other benefits to individuals. The report covers information on compulsory health insurance and compulsory medical insurance contributions accrued and paid during the reporting period. Personalized accounting data is also entered into the form.

• A unified reporting form made it possible to reduce the volume of reporting information and prevent discrepancies between the information provided by the organization on personalized accounting and insurance premiums.
• Unified reporting is submitted to the Pension Fund of Russia every quarter no later than the 15th of the 2nd calendar month,in paper form, and in electronic form no later than the 20th day of the 2nd calendar month following the reporting period.

If the last day of the deadline falls on a weekend or holiday, then the last day of delivery is considered the next working day.

Exchange of electronic documents with the Pension Fund of Russia

By switching to electronic document management, the policyholder receives a number of the following advantages:

1. Guarantee of confidentiality of transmitted information.
2. Increased speed of work, since the system makes it possible to send reports on any day and at any time.
3. Saving accountant time, since there is no need to visit the Pension Fund.
4. The ability to check reports before sending them to the fund, which allows you to submit reports the first time.
5. The ability to quickly correct errors found by the Pension Fund of Russia in reports.
6. When sending documents, the policyholder electronically receives information about the receipt of reports and the results of its verification.
7. The ability to create archives in the organization in electronic format for all document flow with Pension Fund authorities.

To submit reports electronically, you need electronic signature(EP) of the head of the organization. The use of a digital signature by a person who is not its owner is unacceptable.

Agreement on the exchange of electronic documents

In order to switch to electronic document management, an organization must contact the Pension Fund and formalize “Agreement on the exchange of electronic documents in the electronic document management system”. Also you need to do the following:

• Purchase reporting software.
• Purchase cryptographic software for encryption and working with electronic signatures.
• Conclude an agreement with a certification center that provides services for the creation and support of electronic signature keys.
• Appoint a responsible person from among the organization's employees for the use of electronic signature keys.
• Ensure protection against unauthorized access to equipment on which the above programs are installed, and to magnetic key media.

To check your readiness to start work, you need to carry out a test exchange of messages with the Pension Fund, after which you can switch to permanent work activities.

Reporting to the Pension Fund in electronic form

The procedure for electronic document exchange via telecommunication channels with the Pension Fund is as follows:

1. The policyholder, when transferring electronic documents, signs them with an electronic signature and encrypts them using special software before sending them.
2. Then the policyholder sends the documents to the territorial office of the Pension Fund of Russia.
3. The delivery notification is considered confirmation of delivery of the electronic report.
4. Pension Fund employees perform actions to receive and send electronic documents throughout the working day.
5. Pension Fund employees must check the presence of the electronic signature in the received files, and the signature must not be distorted. Afterwards, authorized persons check the completeness and correctness of the received information, draw up a document verification protocol and send it to the policyholder with an electronic signature.

If necessary, the territorial bodies of the Pension Fund and the policyholder have the opportunity to exchange letters and requests through telecommunication channels in any form. These documents are also signed by electronic signature, and their delivery is confirmed by a receipt (notification).

All documents with electronic signature, including notifications, remain in the electronic document management archive.

Conclusion

Today, it is important for every policyholder to submit in a timely and efficient manner, because failure to submit reports on time threatens him with considerable fines.

Electronic document management is a very reliable, fast and cost-effective way to communicate with the Pension Fund, which significantly facilitates the process of submitting reports to the Pension Fund.

The operation of the electronic document management system with the Pension Fund of Russia in our country is well established. Despite this, the Russian Pension Fund recommends that policyholders do not send reports on the last day, but deliver them in advance, which will eliminate errors, if any.