Starting from January 1, 2015 submitting electronic reports will be obligatory only if the staff number exceeds 25 employees

Starting from January 1, 2015 submitting electronic reports will be obligatory only if the staff number exceeds 25 employees.

In 2015, the average number of individuals regarding whom the reporting should be submitted in electronic form only, will be reduced from 50 to 25 employees (paragraph 2 article 1, subparagraph "v" paragraph 3 article 5 Law No.188-FZ).

Thus, if the average number of individuals regarding whom the payments are made, exceeds 25 employees, the calculations according to form RSV-1 of the Pension Fund of the RF and form-4 of Social Insurance Fund should be submitted in a form of an electronic document. Such calculations should also be signed using an enhanced encrypted and certified digital signature (subparagraph "v" paragraph 3 article 5 Law No.188-FZ).