Is it necessary to submit a zero calculation for contributions? Zero calculation for insurance premiums: do you need to submit it to the tax office? How to provide a zero settlement

A zero DAM for the 1st quarter of 2019 will need to be issued to those employers who do not have the data to fill out the information in the required sections of this report. Let's look at when you need to submit such a report and how to prepare it correctly.

In what cases is a zero RSV submitted and is it necessary to submit it?

RSV is an employer’s report devoted to the calculation of insurance premiums on income paid to employees. It is mandatory to submit it even when the fields allocated in the main sections for accrued income and contributions have nothing to fill in, i.e. there is no data for this (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940@ ). This situation can be characterized as “no financial and economic activities were carried out, wages were not accrued or paid.” By submitting a zero RSV, the employer makes it clear to the tax authority that this is exactly the situation he has with regard to the calculation of insurance premiums.

When in reality can it occur? For example:

• during temporary suspension of activities;
• seasonally occurring workload;
• the work of the recently registered future contribution payer has not yet actually begun;
• the already completed activities of the employer subject to further liquidation.

The report (during the year compiled on an accrual basis) will be completely zero (that is, with zeros in all fields corresponding to the digital indicators of accruals) only when there is no activity at the beginning of the year. Because of this, the most often created with zero data is the DAM generated for the 1st quarter. The appearance of data in later periods of the year automatically transfers the report to the non-zero category.

On our forum you can get an answer to any question about calculating and paying wage contributions, as well as submitting reports on them. For example, you can find out whether the founder needs to submit the SZV-M form to the Pension Fund upon liquidation of the organization.

Where to download a sample of filling out the zero RSV for the 1st quarter of 2019

There are few peculiarities in the design of a zero RSV. You only need to fill out the required sheets (title sheet, sections 1, 3 and from the appendices to section 1 - those intended for data on mandatory payments charged at basic tariffs).

The report is filled out in exactly the same way as a regular report, i.e. the following is entered into it:

• data on the reporting person;
• information about the reporting period (1st quarter has code 21);
• receiving authority code;
• KBK payments, which are the subject of the report;
• signatures of the responsible person and date of signing;
• serial numbers of the months of the current quarter in section 3.

But in the fields where the number of insured persons or accrual amounts should be entered, there will be zeros (clause 2.20 of the Procedure for filling out the report, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@). If there is no information on other data, dashes should be placed in the fields provided for them.

Is there a sample of a zero DAM for the 1st quarter of 2019? Yes! An example of filling out a zero DAM for the 1st quarter of 2019 can be downloaded on our website.

ATTENTION! Fiscal officials plan to update the ERSV form for reporting for the 1st quarter. See details. We will definitely inform you about the release of a new form. Follow the news in the section “Unified calculation of insurance premiums”.

How to submit a zero report on insurance premiums

The delivery of a zero RSV also follows the usual rules. It must be sent to the tax authority on time (for the 1st quarter of 2019 it expires on 04/30/2019). Late submission results in a fine, which in its minimum possible amount (RUB 1,000) will be charged even in the absence of digital indicators in the main sections of the report (clause 1 of Article 119 of the Tax Code of the Russian Federation).

But you can choose any of the existing forms for submitting the report to the Federal Tax Service (electronic or paper), since the restriction obliging the use of only the electronic method depends on the number of persons based on whose payment data the report is generated. For a zero report, their number is also zero, i.e. the number limit for such a report is not valid.

Results

In a situation where there is no activity, the employer may have a situation in which there is no accrual of income to employees during the 1st quarter of the year. This situation does not exempt you from submitting the DAM, but in this case you must generate a zero report. It is drawn up and submitted according to generally established rules as part of mandatory sections. Its only difference will be the presence of zeros in the fields intended for quantitative and total indicators.

The question remains relevant for taxpayers: whether to submit a zero calculation for insurance premiums or whether the legislator no longer requires this formality to be observed. If you need to submit a form with dashes to the Federal Tax Service, then which sections are required to be filled out, and which can be excluded. Taxpayers want to know whether it is possible to block a bank account if the company has not submitted a settlement with zeros to the controller? We will consider these and other questions in this article.

2017 became a milestone in the preparation and submission of calculations for insurance premiums. Now you need not only to fill out another form of the corrected form, but also to submit it to the tax office.

Let's see how it was before 2017 and what we have now:

• “Zero” RSV-1 until 12/31/16.

Previously, all taxpayers-insurers, and these are both private entrepreneurs and companies, submitted the RSV-1 form to the district fund. It was mandatory to submit calculations with zeros according to the letter of the Ministry of Labor 17-4 / OOG 817 dated September 29, 14. Even if the company has only the founder, who is also the head of the company, but does not pay or receive salaries, the calculation for insurance premiums is zero.

• Responsibilities for submitting insurance reports from the beginning of 2017

It is mandatory to submit a summary of insurance premiums for enterprises, individual entrepreneurs, individuals (not entrepreneurs), heads of farms and peasant farms. Now such a uniform calculation for everyone needs to be sent to the tax office, and not to funds, as before. At the same time, individuals - parties to civil contracts for the provision of services, full-time employees, founders-directors - are treated as insured persons.

Calculation of insurance premiums is zero

The Federal Tax Service of Russia has issued a special letter, the rules of which regulate how to fill out a new calculation of contributions. The document is dated March 17, 2017 and has registration serial number BS-4-11/4859.

The letter from the tax service states in part:

• Section 3 of the calculation in accordance with clause 22.1 of the current Procedure is filled out for all insured persons
• The responsibility for preparing settlements is assigned to Russian taxpayers
• the form is drawn up according to data for three months of the reporting period for the insured and persons in whose favor benefits are accrued
• It is recommended not to fill out the table of subsection 3.2 of section 3 if there is no personalized information on the insured
• according to clause 7.2 of the Procedure, the amount of data for the calculation period in section 3 is recorded in columns 010 of line section 1, table. 1.1. applications

Current legislation does not exempt entrepreneurs who are temporarily not running a business from submitting a report, but they do provide some relief when it is necessary to fill out the zero calculation for insurance premiums, Section 3.

It turns out that it is necessary to fill in the “zeros”, although with some assumptions: a number of tables in the form can be skipped. Without fail, a single calculation of zero insurance premiums must contain:

• cover page with taxpayer data
• subsections to section 1 (1.1-1.2 in appendix 1)
• Section 1 (Appendix 2)
• 3rd section without table. to subsection 3.2

Since there is simply no summary data, 0 must be entered instead. A dash is placed in columns where values ​​other than quantitative and summary are assumed.

This is exactly how the inspectorate explains the rules for filling out “zeros” in its letter BS-4-11/6940@, approved on April 12, 17. The Ministry of Finance in its clarification emphasizes that a zero report for the calculation of insurance premiums in 2017 is mandatory.

Sample zero calculation for insurance premiums 2017

Firms where only a director is listed and no activities are carried out are required to submit a zero report on contributions to the tax office. But even here, some difficulties may arise when filling it out. For example, a company was registered in January 2017 - from that moment on, the legal entity is officially a taxpayer and is required to submit reports. The company's staff consists of one person - the director, who is also responsible for maintaining the company's accounting records.

He is a citizen of Russia. The company did not operate in the first quarter of the year and, in general, there was nothing to report on. However, the law is inexorable: it is mandatory to submit a zero calculation for insurance contributions to the tax office. It turns out that in essence there is no business yet, wages have not been accrued or paid, but it is necessary to report. In this case, if you do not know exactly how to fill out the blank form and submit it to the inspection, our sample below will help you.

An example of filling out a zero calculation for insurance premiums

First, traditionally, comes the Title Page, which is filled out identically for all taxpayer organizations:

Appendices begin from the 4th sheet, which, although essentially empty, are required to be filled out.

Additionally, you can attach Section 3 with personalization of information about the insured person without tables with amounts - this is allowed according to the explanations of the tax authorities.

We told you how to fill out the form if you have only one full-time employee who is also a manager and has accounting responsibilities for the company.

As you can see, there is nothing complicated about this. The main thing to remember is that instead of empty data you need to put zeros if we are talking about amounts, or dashes where columns imply data other than quantitative.

These rules will be relevant for those who are still filling out paper forms. Automated “zeros” are filled out in the program and do not cause any difficulties.

IMPORTANT: Taxpayers with no more than 25 full-time employees as of 12/31/16 can still submit a zero calculation of insurance premiums on paper in 2017. Such norms are enshrined in Art. 431 of the Tax Code of the Russian Federation in paragraph 10.

How to submit a zero calculation for insurance premiums

If we have figured out how to fill out the form, and you can create your own zero report similar to the attached sample, then questions about submitting the report might still remain. After all, if you have just recently become a businessman, you are not familiar with the rules for reporting contributions and the latest legislative requirements in this area.

Thus, according to the new requirements, a single calculation of zero insurance premiums for 2017 is submitted to the tax office - there is no need to transfer it to the funds. You can submit the document either electronically, if you have already issued a digital signature, or on paper, if the company has no more than 25 people on staff. While paper document flow with the tax office has not been abolished.

Please note that the tax inspector may refuse to accept the report for a number of reasons. Even in a zero report, you can make mistakes that will allow the controller to refuse to accept it. The Tax Code provides 2 grounds for such an official refusal:

• Errors and inaccuracies in personalization data

This means if you have not correctly filled out information about yourself and your company, such as SNILS, TIN, name, etc.

• Quantitative and sum errors

As you understand, the inspector will not be able to refuse you on this basis, since you have zeros everywhere, unless of course you accidentally make a mistake somewhere.

If there are other discrepancies, the controller is obliged to accept the calculation, but may require additional clarifications on the form.

What to do if your report was rejected due to errors: do not panic, just redo the incorrect sheet and submit the form within 5 days.

The example of filling out a zero calculation for insurance premiums presented in this article will help you avoid inaccuracies.

How to send a zero calculation for insurance premiums

If you do not want to be personally present at the tax office, you have 2 options for submitting reports:

• send via internet
• send by mail

In both cases, certain formalities must be observed. So, you can submit a report online only if you are already connected to the interactive submission and reporting system and you have a special key.

The report must be sent by mail in accordance with the requirements of the Tax Code of the Russian Federation, i.e. a valuable letter with a description of the attachment. Otherwise, if the envelope is lost, it will be considered that you did not submit the report at all.

Decide in advance how exactly you will submit the ERSVR calculation of zero insurance premiums and prepare. If you don’t want to visit the Russian Post Office, order an electronic digital signature; you will need it in the future.

By the way, in 2017, all companies submit the DAM for the first time in exchange for 4 FSS, so the requirements for submission are the same for everyone. Therefore, they will not punish you if you first submit a report with an error, but correct it within the prescribed period.

RSV instead of 4 FSS: filling out a zero calculation for insurance premiums 2017

Indeed, by order of the tax service, a new form was introduced at the end of 2016. A new form must be submitted every quarter within 30 days of its end. The annex to the order MMV-7-11/551@ is an electronic sample. It turns out that if you didn’t do business in Q1. 17 Filling out a zero calculation for insurance premiums and submitting it is mandatory for you, as for all taxpayers, by May 2, taking into account holidays.

The Tax Code does not really provide any relief for those taxpayers who have already registered but have not started their activities. This means that the zero sample calculation of insurance premiums will be useful to them when creating a “blank” form. The Ministry of Finance directly points out this in its thematic letter dated March 24, 2017. with document number 03-15-07/ 17273. Violation of the rules will result in punishment.

IMPORTANT: the first paragraph of tax article 119 establishes a sanction of 5% of the amount of contributions in the report for each month of delay, and the amount of the fine cannot be less than 1,000 rubles. - this amount will be collected from those who do not upload a zero calculation for insurance premiums or have other problems with submitting reports. This is the minimum fine - it will be assigned to those who still do not know how to fill out a zero calculation for insurance premiums and whether it is worth submitting it if there was no economic activity during the period. Our article - calculation of insurance premiums is a zero example for those who have already made up their minds and are ready to begin filling out the necessary fields of the document strictly in accordance with the legislator’s regulations.

Don’t forget to submit the completed report to your tax office - that’s where all the data on contributions is now sent. Entrepreneurs submit their reports to the regulatory authority according to their place of registration. We hope that after reading this material, you no longer have any questions about whether the calculation of insurance premiums is zero in 2017 and how to fill out the forms correctly.

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Since 2017, the legislation has introduced the obligation of organizations and individual entrepreneurs to submit to the tax authority at their location or at the location of a separate division that calculates payments in favor of individuals, calculations for insurance contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund, for contributions in case of temporary disability and in connection with maternity (hereinafter referred to as RSV). The form and procedure for filling out the DAM are approved by Order of the Federal Tax Service No. ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form.” All employers must submit: title page, section 1, subsections 1.1, 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1 and Section 3 (clauses 2.2, 2.4 of the Procedure for filling out the Calculation, letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940@). In the absence of any quantitative or total indicator, a “0” is entered, and in other cases a dash is entered (clause 2.20 of the Filling Procedure).

Order of presentation

Elena Simonova, a senior consultant at the Economy training center from the city of Samara, says: “Almost every accountant has questions about submitting calculations for insurance premiums. Most likely, this is due to the fact that existing regulations do not cover all situations in which this report must be submitted. As a result, all information sources, be it an information portal or the legal system, are filled with various recommendations and clarifications. It’s quite difficult to understand so many explanations.”

Still, let's try to understand some of the details of submitting such a document. So, you need to send the calculation of contributions quarterly no later than the 30th day of the month following the expiring year or reporting period. The deadline for submission does not depend on the form of payment: on paper or electronically, as stated in paragraph 7 of Article 431 of the Tax Code of the Russian Federation. If the policyholder does not report on time, he faces a fine and penalties (Article 119 of the Tax Code of the Russian Federation). For late submission of a calculation, a fine is provided in the amount of 5 to 30 percent of the amount of contributions not paid on time, subject to payment for a late calculation, for each full or partial month, but not less than 1,000 rubles. Sometimes situations arise when payments to individuals are not made and the question arises: is it necessary to report in this case by presenting a zero RSV? Let's look at some of these cases.

Situation 1. If there is no activity

In the absence of financial and economic activities, a zero DAM must be presented. The Federal Tax Service provided clarification on this matter in letter No. BS-4-11/6174 dated April 3, 2017, noting that the zero calculation informs the inspectors that no payments and rewards were made to individuals who are subject to insurance premiums in the corresponding reporting period. This will allow tax authorities to establish that the organization has not violated the established deadline for submission.

Situation 2. All employees are on leave without pay

In this case, it is necessary to submit the RSV. In this case, the number of insured persons for the reporting period is indicated in lines 010 in subsections 1.1, 1.2 of Appendix 1 to Section 1 of the Calculation and Appendix No. 2 to Section 1 (clause 7.2 of the Filling Out Procedure). Section 3 must also be completed, which is completed in relation to all insured persons for the last three months of the billing period, including in whose favor payments were accrued during the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, or with whom employment contracts and (or) civil law contracts have been concluded (clause 22.1 of the Filling Out Procedure). Section 3 of the Calculation reflects personal information on insured individuals. In particular, for each person the following is indicated: Full name, SNILS, Taxpayer Identification Number, date of birth, gender, citizenship, passport details and other data (clauses 22.9–22.19 of the Procedure). The attribute of the insured person and the corresponding category code of the insured employee from Appendix 8 of Order No. ММВ-7-11/551@ are also indicated here (clauses 22.19, 22.25 of the Filling Out Procedure). Also, section 3 of the Calculation reflects payments, the contribution base and the amount of accrued contributions for the last three months of the reporting period without a cumulative total from the beginning of the year (clauses 22.26–22.30 of the Filling Out Procedure). It follows from clause 22.2 of the Procedure for filling out the calculation that even if no payments were made to employees, data on them must be included in section 3 of the Calculation. In this case, subsection 3.2 does not need to be filled out. This was explained in the letter of the Federal Tax Service dated March 17, 2017 No. BS-4-11/4859.

Situation 3. The organization has only a director

The list of insured persons is given in paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”. These include, in particular, citizens of Russia, foreigners and stateless persons permanently or temporarily residing in the territory of the Russian Federation, if they work under an employment contract or a civil law agreement, the subject of which is the performance of work and the provision of services, as well as under copyright and the license agreement. The sole participant of the company has the right, by his decision, to assume the functions of the sole executive body - director. And then, in order to carry out management activities, the conclusion of an employment contract or a civil law contract is not mandatory. According to the norms of labor legislation, the relationship between the company and its only participant, with whom an employment or civil contract agreement has not been concluded, is carried out outside the framework of labor relations.

note

1000 rubles or more will be the amount of the fine for late submission of the calculation.

Currently, there are no explanations from the Ministry of Finance and the Federal Tax Service on the issue of classifying a single director as an insured person. At the same time, you can be guided by the previously given comments. Thus, the Ministry of Labor, discussing the calculation of insurance premiums for payments in favor of managers who are the only participants (founders), classified such persons as insured, regardless of whether an employment or civil law contract was concluded with them (letter dated May 5, 2014. No. 17-3/OOG-330). In the Decision of the Arbitration Court of the Khabarovsk Territory dated April 29, 2014 No. A73-2093/2014 (left unchanged by the Resolution of the Arbitration Court of the Far Eastern District dated October 6, 2014 No. F03-4024/2014), the court indicated that insurance payments to the director - the sole founder contributions must be calculated even if no agreement has been concluded.

The most important innovation of this year is the transfer under the control of the tax inspectorate of issues of calculation and payment of all established insurance premiums, with the exception of contributions for accidents and in connection with occupational diseases of employees (they remained under the jurisdiction of social insurance). As a result, the previously used calculation forms RSV-1 and 4-FSS (in the previous edition) were abolished and reformed.

Since 01/01/2017, a new document “Calculation of insurance premiums” has been in force in the country, approved by order of the Federal Tax Service No. ММВ-7-11-551 dated 10/10/2016. According to the general rules adopted in relation to a single settlement, all Russian companies and businessmen performing the functions of policyholders must form it, namely:

• Companies and, if any, separate divisions;
• Individuals conducting commercial activities as individual entrepreneurs;
• Individuals who do not have the status of self-employed citizens;
• Heads of peasant farms.

Among accountants, many questions arise regarding the filling out of this document by policyholders who do not make payments to their staff during the reporting period, that is, the calculation of zero insurance premiums for 2017. In short, you need to fill it out.

What is the procedure for filling out the zero calculation of insurance premiums 2017?

Filling out a zero calculation for insurance premiums 2017

All doubts that arise as to whether it is necessary to form a zero calculation for insurance premiums for 2017, as well as the composition of the zero calculation for insurance premiums for 2017, are disclosed in the recent letter of the Federal Tax Service No. BS-4-11/6940 dated April 12, 2017. The rules for providing a single calculation imply its transfer to the Federal Tax Service, regardless of whether activity was actually carried out in the period under review or not. This is precisely the position taken by the Federal Tax Service and the Ministry of Finance. As a result, all insurers, that is, economic entities with hired employees, are required to submit a unified calculation of insurance premiums for 2017, whether it is zero or not.

So, you need to fill out the zero Calculation of insurance premiums 2017 . Which sheets must be filled out are also disclosed in the specified letter from the tax inspectorate. The reporting form must be completed:

1. Front page;
2. Section No. 1, including subsections 1.1 and 1.2 of Appendix 1 to Section No. 1;
3. Appendix No. 2 to section No. 1;
4. Section No. 3.

When you fill out the zero calculation of insurance premiums in 2017, pay attention to the explanations provided in the above letter from the Federal Tax Service. According to this document, if there are no numeric values ​​in the cells, “0” must be indicated, and in other cases, a dash must be placed in the cells.

It should be noted that Federal Tax Service employees do not differentiate between policyholders. These rules also apply to organizational forms of policyholders: calculation of insurance premiums for 2017 (zero) individual entrepreneurs and calculation of insurance premiums for 2017 (zero) LLC must be completed, despite the absence of payments. Let us remind you that for individual entrepreneurs without employees, the new calculation of insurance premiums replaced the former report to the Pension Fund of the Russian Federation in the form RSV-2. Therefore, even if there were no employees expected, it will have to be filled out as an individual entrepreneur.

Zero calculation of insurance premiums 2017 (filling example)

Let's consider what information should be included in the zero unified calculation of insurance premiums - 2017.

1. Title page - information about the company or entrepreneur is reflected (TIN, KPP, OKVED codes, contact information, information about the person submitting the document to the inspection), information about the period of drawing up the calculation and the inspection that will verify it.
2. Section No. 1 – this section should disclose the following information:
   1. The amount of accrued contributions to compulsory pension insurance for the quarter, broken down by month;
   2. Contributions to compulsory pension insurance at additional tariffs;
   3. The amount of compulsory medical insurance contributions for the quarter, broken down by month;
   4. The amount of accrued social security contributions;
   5. The amount of contributions accrued to the OSS;
   6. The amount of excess of transferred contributions and accrued.
3. Appendix No. 1 Section No. 1 is used to calculate contributions for compulsory health insurance and compulsory medical insurance. The following information must be detailed:
   1. The number of employees;
   2. The number of individuals on whose income contributions were calculated;
   3. Amount of payments to employees;
   4. Amounts not subject to insurance contributions;
   5. Base for calculation;
   6. Amount of accrued payments;
4. Appendix No. 2 reflects information on contributions for disability and in connection with maternity:
   1. Sign of payment;
   2. Number of insured persons;
   3. The total amount of payments;
   4. The amount of payments that are not subject to contributions;
   5. Amounts exceeding the maximum base for calculation;
   6. Base for calculus;
   7. The amount of accrued insurance premiums;
   8. Insurance costs;
   9. The amount of compensation received from social insurance;
   10. Amount to be paid.
5. Section No. 3 serves for personalized accounting and discloses data about individuals.

All numbers in the zero report take the value zero.

All Russian insurers must provide a zero report (calculation) on insurance premiums for 2017 to the tax authorities, despite the lack of payments to employees.

A sample zero calculation for insurance premiums 2017 can be downloaded below.

You can download the 2017 insurance premium calculation form.

All companies and individual entrepreneurs periodically report on their work to regulatory authorities. Salary contributions are reported to the Social Insurance Fund and the Federal Tax Service. Organizations submit data on profits and taxes to the tax office. But during a crisis, situations often arise when a company temporarily does not operate, and then the question arises: is it necessary to submit reports during a period of inactivity? Most often it is necessary. Reporting that does not contain numerical indicators is called zero. In 2018, the procedure for filing zero declarations did not change. We will tell you in this article how to submit zero reporting to the tax office and funds.

Zero tax reporting for OSNO

There are a number of taxes that are mandatory for the general regime - VAT, income tax. For these taxes, you will have to file zero returns even if there is no turnover. Zero profit and VAT declarations must include a title page and mandatory sections with dashes (which sections are required for a particular declaration, you can always find out from the instructions for filling it out).

Other taxes (on property, land, water, etc.) are paid only if there is an object. If you don’t have land, then you don’t pay tax and don’t submit any form of declaration. That is, if there are no corresponding taxable objects, a zero declaration is not submitted.

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).