The reporting periods for filing the calculation from January 01, 2017 have not changed. Served for the first quarter (calculation for 3 months), half a year (calculation for 6 months), nine months and a year (calculation for 12 months). All calculations are cumulative throughout the year.
The submission deadline has also not changed. The calculation is submitted on paper by the 20th day of the month following the reporting period. On paper, organizations and individual entrepreneurs with an average number of employees of less than 25 people have the right to submit calculations. If the average headcount is more than 25 people, then the calculation is submitted only in electronic form and before the 25th day of the month following the reporting period (Article 24 125-FZ).
Thus, the calculation for the first quarter (3 months) is submitted Germany WhatsApp Number List no later than April 20 on paper, and before April 25 in electronic form. For half a year (6 months), the calculation is submitted before July 20 on paper and before July 25 in electronic form. For 9 months - until October 20 on paper and until October 25 in electronic form. The annual calculation is submitted before January 20 on paper and before January 25 in electronic form.
If inaccuracies or inconsistencies in the calculation have been identified, then an updated calculation should be submitted. Exemption from liability when making clarifications will occur if:
the clarification was made before the reporting deadline;
if the period has expired, but the policyholder himself discovered the inaccuracy and managed to pay off the penalties and arrears that arose from an erroneous calculation;
if the clarifications were made after an on-site inspection of the fund's employees.
The payment of the insurance premium for injuries was left under the authority of the Social Insurance Fund. CCC contribution for injuries 393 1 02 02050 07 1000 160. The deadline for payment of contributions is monthly on the 15th day.
Reporting not submitted on time will result in a fine. According to the first part of Article 26.30 of the Federal Law, penalties will amount to 5% of the contributions accrued for the previous 3 months of the corresponding period, but not more than 30% of this amount, but not less than 1,000 rubles.
According to the second part of the Federal Law, if the reporting procedure is violated, you will have to pay a fine of 200 rubles. In addition, a fine can be imposed on the head of the organization for an administrative offense, from 2017 such a fine will be from 300 to 500 rubles. Such a fine applies only to the heads of the organization, but individual entrepreneurs are exempted from this offense. It should be remembered that a fine cannot be imposed if the 3-year statute of limitations has expired.