DSV 3 - what is it
According to current legislation, each citizen can independently increase his future pension, for which additional contributions are transferred to the funded part . The procedure can be performed independently or through an employer.
If, on the basis of an employment contract, the head of the company transfers funds, then he additionally draws up a DSV-3 NSO report, which is submitted to the Pension Fund department at the place of work. Contributions are transferred only if the employee voluntarily decides. To do this, the employee initially draws up a statement submitted to the employer.
Who submits the reporting form and where?
A report in the DSV-3 form is compiled only by employers who pay voluntary contributions to various non-state pension funds or a state fund for their hired specialists. The procedure is carried out on the basis of an application drawn up by employees. The money is taken from the official salaries of employees.
When compiling DSV-3 registers, the following rules are taken into account:
- the document is generated in paper form if the number of employees does not exceed 25 people;
- if the staff employs more than 25 people, then it is allowed to draw up a report in electronic form.
If a paper version is used, then all sheets are stitched and numbered.
Due dates
DSV-3 is submitted quarterly no later than the 20th day of the month following the reporting month, in accordance with Art. 9 FZ-56. For the 3rd quarter of 2019, DSV-3 is due until October 21, 2020 (the date is moved due to the fact that October 20 falls on a Sunday).
You can submit the DSV-3 form directly to the Pension Fund of Russia or to the MFC. Those organizations in which the average number of employees for the previous year exceeded 25 people are required to prepare such reports in electronic form. When prepared in paper form, the report is numbered and stapled in accordance with established rules. The firmware is affixed with a certification inscription with the number of sheets, the manager’s signature and a seal.
Formation rules
Compiling a register in the DSV-3 form is quite simple, and the process is usually handled by an accountant or secretary.
The document contains the following information:
- registration number of the organization in the Pension Fund;
- TIN and checkpoint of the company;
- name of the enterprise;
- details of the payment order on the basis of which contributions for employees were transferred;
- the tabular part contains the full names of the insured persons, their SNILS numbers and the amount of contributions paid, and also indicates the period for which the funds were transferred.
Attention! The basic rules for drawing up this document are given in Part 4 of Art. 9 Federal Law No. 56, and this information was approved by PP No. 482p.
A correctly formed register is initially certified by the banking institution through which the funds were transferred. Only after this the report is transferred to the PF representatives. The procedure is performed quarterly within the established time frame. It is allowed, instead of sending documents directly to PF employees, to use the services of MFC employees.
If the average number of employees exceeds 25 people, then it is not allowed to use a paper report form. You will have to use exclusively electronic documentation, which is signed using an enhanced digital signature before sending.
If reporting is submitted on paper, and there is more than one sheet, then the following rules are taken into account:
- all sheets are numbered;
- a brochure is created;
- sheets are stitched using a special thread;
- the ends of the thread are brought out only from the back side of the document, and are also tied tightly and sealed with a small sheet of paper;
- the sheet contains information that the exact number of sheets is stitched and sealed in the register;
- this inscription is certified by the signature of the head of the organization, as well as the chief accountant of the company;
- at the end the company seal is placed on it.
Reference! If the head of a company submits a DSV-3 report quarterly, then he has to issue a similar form to the citizen upon dismissal of any employee for whom insurance contributions for a funded pension are transferred.
The company accountant is responsible for the preparation of this document. It contains information from other primary papers. You can simply fill it out on a computer or use special accounting programs that simplify the process.
If an individual entrepreneur does not have a hired accountant, then he can use one-time services. You can figure out the rules for drawing up the form yourself, since samples are freely available on the Internet.
Who submits the DSV-3 form in 2017
All employees of the company working under an employment or civil contract must be insured.
Due to the fact that they are employed by the company, their employer will be their insurer; the amount of the contribution to the funded pension will be deducted from the employee’s salary.
By their nature, contributions can be basic or additional.
Relatively recently, the idea of formally creating a “funded pension” was voiced in Russia. This is where additional contributions are transferred. In fact, the savings part for the future directly depends on the employee’s earnings.
Pension contributions paid by the employer for its employees are cumulative in nature and gradually increase in the employee’s personal account.
In the future, the accumulated amount will be the basis for calculating pension payments.
This system has been working for a long time and serves flawlessly in the course of financial payments to people of retirement age.
In some companies, in order to obtain highly professional and experienced personnel, management makes an offer for them to form this funded part at the expense of their own funds. Definitely, this factor is quite significant when applying for a job, which is why many potential employees agree to join the company.
The employee has the right to personally make a decision regarding the bank in which these savings will be stored.
At the same time, this amount can be deposited at interest, which will help increase existing savings for the future and in old age can be used for any purpose or as needed (as an inheritance to offspring or in the event of the death of the insured employee).
If necessary, this amount is withdrawn from the account or transferred to a current account in another bank and in the future is used as a deposit that brings profit to the owner.
Who pays
According to Art. 2 of the Law of April 30, 2008 No. 56-FZ, payment can be made from several sides:
- Directly by the employee at his own expense or by his employer. In the latter case, the responsibility falls on the shoulders of the employer not only regarding payment, but also the calculations themselves. In this case, the amount is withheld from the employee’s salary.
- By the employer for the benefit of the employee.
When an employee decides to personally transfer amounts for an additional pension, he submits to the nearest branch an application for voluntary payment of additional funds in the form DSV-1 in accordance with Resolution of the Pension Fund of the Russian Federation No. 225p dated July 28, 2008. The application must indicate the amount that will be calculated monthly and transfer it to his account. The specified amount for transfer can be changed by the insured person by completing and submitting a new application.
When the employer himself pays DSA for the benefit of an employee, this action is recorded in a document (order/or existence of an agreement).
The employer himself has the right, in order to motivate staff, to undertake personal payment of additional contributions to the account of his employees. In this case, according to the law, the employer determines each month the amount of transferred funds that will be sent to a special account.
In the case of payment of contributions to the benefit of employees as additional pension contributions, these expenses are allocated to wages and help reduce the overall income tax base, but not more than twelve percent of the total amount for employee wages.
In a situation where an employee resigns or the contract between the insurer and the insured person is terminated for any other reason, payment of contributions stops on the day the contract expires.
As soon as the decision regarding the DV is made by the employee, he notifies the management of his company by writing a statement drawn up in accordance with the requirements.
Next, the employer himself sends an application to the Pension Fund, which will serve as the basis for further transfer of funds to the current account.
The transferred amount will be equal to the monetary equivalent indicated by the employee personally in his application.
Further, in the simplest case, the employee pays this amount personally or transfers this matter to the insurer, who, in turn, will hold the same agreed money for transfer to the account. If this additional contribution will be paid from funds located on the enterprise’s account, then there must be written documentary evidence regarding this decision.
Reporting form
At the end of the summer of 2020, Russian legislation approved a new form of the Register of Insured Persons. After approval, it became valid instead of the previous form, approved in the fall of 2008.
Visually, the form remained almost the same and there were no particularly noticeable modifications. The algorithm for filling out the form has been improved and adjusted to the requirements of current legislation.
According to the outdated resolution, this form was submitted electronically, provided that the average number of employees at the enterprise was more than one hundred people. Already from the beginning of 2020, an electronic form was submitted to the relevant authorities if the average number of employees was more than twenty-five people.
This form is submitted 4 times a year , no later than 20 days after the end of the quarter for which the form is submitted. True, payment for the fourth quarter falls on the first month of the first quarter of next year.
And the latest changes regarding filling out the form were adopted in 2020. The DSV-3 register includes a list of employees for whom additional contributions are paid. It is filled out in accordance with the Instructions and forms can be filled out both in ink and on electronic media.
The signature on the document must be done in pen.
Payment period
There is nothing particularly new regarding the obligation and timing of payment - contributions are paid no later than the fifteenth day of the month that follows the reporting month. At the same time, a form is collected for employees who are additionally insured.
Despite the fact that the DSV-3 form at the enterprise is generated at the end of each month of the year, it is sent to the Pension Fund only once per quarter.
This form contains the following information:
- details of the enterprise, incl. name and individual tax number;
- employee details;
- a list of transferred amounts, as well as the dates of their crediting;
- numbers of bank payment orders by which funds were transferred.
Transfer order
The employer credits funds for additional contributions by paying in one bill and in a single payment.
Documents for download (free)
Governmental support
The formation of this kind of savings for the future is carried out over ten years.
The countdown begins only from the year that is next in order after the year of payment of additional insurance contributions to the pension.
Also, if last year paid contributions in the amount of no less than 2 thousand rubles, the insured person has the full right to provide state support this year.
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Source: https://znaybiz.ru/fondy/pfr/otchet/forma-dsv-3.html
Is it required to submit zero certificates?
The legislation does not contain the concept of a “zero” form of DSV-3, so if an employer does not have employees who make a voluntary decision to increase their future pension, then he does not submit such a report to the Pension Fund.
Reporting begins on the first day of the month following the time when the employee submits an application to transfer funds to a fund.
As soon as a citizen resigns or completely refuses voluntary contributions, submitting a corresponding application to the head of the enterprise, then from the next month not only the transfer of funds, but also the submission of reports stops. However, there is no need to warn Pension Fund specialists about such changes.
Important! If an individual entrepreneur does not have employees, then he does not need to submit any reports to PF representatives for hired employees.
Is it mandatory to issue certificates to employees upon dismissal?
DSV-3 contains information about all insured persons in the company, and also provides the amount of the transferred contributions. Since the funds are transferred by the head of the organization, he has to report not only to the Pension Fund, but also to the direct insured persons.
Upon dismissal, the director is obliged to hand over to the employee a large package of documents, which includes an extract from DSV-3. It is issued exclusively to specialists for whom the employer paid insurance contributions for a funded pension. The basic rules for transferring this document are given in the provisions of Federal Law No. 56.
The statement contains information about all transferred funds for the entire period of work in the company. The head of the company must issue this documentation to the employee on the last day of employment. For this purpose, you cannot require any statement from a specialist. If an employer does not provide a citizen with the required documents, he may be subject to disciplinary or administrative liability.
Source of formation
Legal relations are regulated by Federal Law No. 56 of April 30, 2008 on contributions to funded pensions. The increase in future pensions is made at the expense of employees (employees can entrust their transfer to the employer by drawing up a corresponding application - DSV-1) or at the expense of the organization (if such an obligation is established in local regulations and in the employment contract). A funded pension is formed at the employer's expense only if contributions are made from the employee's funds. The administration is required to fill out the DSV-3 form.
Transfers are made according to KBK:
- additional contributions at the expense of the employee - 392 1 0200 160;
- additional contributions at the expense of the organization - 392 1 0200 160.
Payment is made by the 15th.
