We fill out the calculation of contributions in unusual situations. Procedure for submitting calculations for insurance premiums Calculation of RSV for 9 months

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not just for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for 9 months must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been used since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the citizen of the Russian Federation in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
  • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit (RUB 876,000);
  • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See.html
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons for 9 months of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:
  • amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 – distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for 9 months of 2017
• on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New calculation of contributions

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. Cm. " ".

Reporting and settlement periods according to the Tax Code of the Russian Federation

Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:

• the billing period is a calendar year;
• The reporting period is the first quarter, half year, nine months of the calendar year.

Period codes on the cover page of the calculation

The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill in all fields except the section “To be completed by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.

In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:

In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:

Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:

• 3 – for the first quarter;
• 6 – for half a year;
• 9 – in nine months;
• 0 – per year.

Codes in section 3

Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – in nine months;
• 34 – per year.

If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:

• 51 – for the first quarter;
• 52 – for half a year;
• 53 – in nine months;
• 90 – per year.

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

The calculation of insurance premiums (the form of which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@) in 2017 is submitted by policyholders to the tax office. Over the previous two reporting periods (Q1 and half-year), a number of problems were identified that employers faced when preparing and submitting the indicated calculations. Some of the questions that arose were clarified in a timely manner by the official authorities. These recommendations, of course, should be taken into account when preparing the 9-month report.

We will talk about the problems that arise when preparing and submitting calculations for insurance premiums, and ways to solve them (including those proposed by regulatory authorities) within the framework of this material.

Procedure for submitting calculations for insurance premiums

Let us recall the basic rules for presenting the indicated calculation.

1. Persons making payments in favor of individuals (that is, employers) submit calculations for insurance premiums no later than the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). Accordingly, the deadline for submitting calculations for 9 months of 2017 is October 30, 2017.

Submitting a calculation late for the established deadline for the employer is fraught with penalties, the amount of which is determined by Art. 119 of the Tax Code of the Russian Federation (5% of the amount of insurance premiums payable on the basis of this calculation not paid on time, for each month of delay in payment, but not more than 30% of the amount of contributions and not less than 1,000 rubles).

In addition, administrative liability is provided for officials of the employing organization for such an offense under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation (warning or fine in the amount of 300 to 500 rubles).

Note: in accordance with current tax regulations, tax authorities do not have the right to suspend transactions on the current accounts of a contribution payer in case of violation of the deadlines for submitting calculations for insurance premiums. Such clarifications are given in letters of the Federal Tax Service of Russia dated May 10, 2017 No. AS-4-15/8659, and the Ministry of Finance of Russia dated January 12, 2017 No. 03-02-07/1/556.

2. The method of submitting calculations for insurance premiums depends on the average number of employees for the previous reporting (calculation) period.

If it is 25 people or more, then the policyholder is required to submit the calculation in electronic form via TCS channels. This also applies to newly created organizations whose said indicator exceeds the specified limit. If the staff does not exceed 25 people, then payers of contributions can submit calculations both on paper and in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation)

For failure to comply with the procedure for submitting calculations in electronic form, a fine is provided in accordance with Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

Note. When paying fines, it is necessary to take into account the recommendations of the Federal Tax Service made in Letter No. BS-4-11/12623@ dated June 30, 2017. It says that the accrued fine should be paid for each type of insurance separately to the corresponding BCC:

– 18210202010063010160 – to OPS;

– 18210202090073010160 – at VNiM;

– 18210202101083013160 – for compulsory medical insurance.

For example, the minimum fine is 1,000 rubles. should be distributed based on the standards for splitting the basic tariff of 30% into certain types of compulsory social insurance (22% for compulsory social insurance, 5.1% for compulsory medical insurance, 2.9% for VNIM):

– 22% / 30% x 1,000 rub. = 733.33 rub. – to the Pension Fund of Russia;

– 5.1% / 30% x 1,000 rub. = 170 rub. – in the FFOMS;

– 2.9% / 30% x 1,000 rub. = 96.67 rub. - in the FSS.

Control ratios to check the correctness of the calculation of insurance premiums are given in Letter of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@. It contains the formulas for the control relationships that must be followed (indicating the lines and calculation sheets), and a description of possible errors if they are not observed.

Moreover, this is not the first version of control relations (and perhaps not the last). An earlier version of the ratios was proposed by the Federal Tax Service in Letter No. BS-4-11/4371@ dated March 13, 2017.

In what cases will the calculation be considered not presented?

In Letter No. BS-4-11/793@FTS dated January 19, 2017, the Federal Tax Service named two situations in which the calculation of insurance premiums considered unrepresented .

1. If information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period (that is, line 061 in columns 3 - 5 of Appendix 1 to Section 1 of the calculation must coincide with the amounts of lines 240 of Section. 3 for each month respectively).

Moreover, inspectors must notify the payer of contributions about identified discrepancies (paragraph 2, paragraph 7, article 431 of the Tax Code of the Russian Federation):

no later than the day following the day of receipt of the payment in electronic form;

within 10 days following the day of receipt of the payment on paper.

In turn, the payer of contributions must submit an updated calculation (paragraph 3, paragraph 7, article 431 of the Tax Code of the Russian Federation):

when sending a calculation in electronic form - within 5 days, counting from the date of sending the notification in electronic form;

when sending a payment on paper - within 10 days from the date of sending the notice on paper.

2. If unreliable personal data identifying the insured individuals is indicated: Full name, SNILS, Taxpayer Identification Number (if available).

If the organization has separate divisions

By virtue of clause 11 of Art. 431 of the Tax Code of the Russian Federation, policyholders must pay premiums and submit reports on them at their location and at the address of separate divisions that charge payments and other remuneration in favor of individuals.

At the same time, according to paragraphs. 7 clause 3.4 art. 23 of the Tax Code of the Russian Federation, payers of contributions are required to inform the tax authority at their location about the vesting of a separate division (including a branch, representative office) created on the territory of the Russian Federation with powers (about deprivation of powers) to accrue payments and remunerations in favor of individuals within a month from the date vesting him with the corresponding powers (deprivation of powers) (see also Letter of the Federal Tax Service of Russia dated July 7, 2017 No. BS-4-11/13281@). Forms for reporting the granting (deprivation) of a separate division of the authority to charge payments to individuals are approved by Order of the Federal Tax Service of Russia dated January 10, 2017 No. ММВ-7-14/4@.

Meanwhile, this rule applies only to divisions that are vested with designated powers after the day Chapter comes into force. 34 of the Tax Code of the Russian Federation, that is, after January 1, 2017. This follows from paragraph 2 of Art. 5 of Federal Law No. 243-FZ dated 07/03/2016 (see also Letter of the Federal Tax Service of Russia dated 03/09/2017 No. BS-4-11/4211@).

Therefore, if in an organization that has separate divisions, before January 1, 2017, the accrual of payments and other remuneration in favor of individuals, the payment of insurance premiums, the submission of calculations for contributions were carried out separately by the organization itself and its separate divisions at their location and this procedure has not changed after January 1, 2017, then the payment of contributions and the submission of calculations for them from January 1, 2017 are still carried out separately: to the inspectorate at the location of the organization and at the location of its separate divisions vested with the appropriate powers. In this case, the obligations established by paragraphs. 7 clause 3.4 art. 23 of the Tax Code of the Russian Federation does not arise for the organization (Letter of the Ministry of Finance of Russia dated 05.05.2017 No. 03-15-06/27777).

Accordingly, if an organization, after January 1, 2017, vests its separate division with the authority to accrue payments and remunerations in favor of individuals and pay insurance premiums in relation to employees of both the division and the organization itself, then payment of contributions and submission of calculations for them are made to the tax office. body at the location of a separate unit vested with the above powers. And such an organization has an obligation provided for in paragraphs. 7 clause 3.4 art. 23 Tax Code of the Russian Federation.

Please pay attention to Letter No. BS-4-11/4047@ of the Federal Tax Service of Russia dated 03/06/2017. According to it, if an organization that has separate divisions that, before January 1, 2017, performed the duties of calculating payments and other remuneration in favor of individuals, paying insurance premiums, submitting calculations for contributions to state extra-budgetary funds, switches from January 1, 2017 to a centralized calculation and payment of contributions by the organization itself, such an organization in accordance with paragraphs. 7 clause 3.4 art. 23 of the Tax Code of the Russian Federation is required to notify the tax authority of the deprivation of separate divisions of the authority to accrue payments and other remuneration in favor of individuals. Accordingly, such an organization submits reporting on insurance premiums only to the tax authority at its location.

As for the largest taxpayers, for them in Ch. 34 of the Tax Code of the Russian Federation is not provided for any features on the submission of calculations for insurance premiums (see Letter of the Ministry of Finance of Russia dated 02/03/2017 No. 03-15-06/5796). Therefore, such organizations submit calculations of insurance premiums to the inspectorate at their location. And if they have separate divisions vested with the authority to calculate payments to employees and pay contributions, also at their location.

"Zero" calculation

Both the Ministry of Finance (see Letter dated March 24, 2017 No. 03-15-07/17273) and the Federal Tax Service (see Letter dated April 12, 2017 No. BS-4-11/6940) note that the Tax Code not provided exemption from the obligation of the payer of insurance premiums to submit calculations in the event that the organization does not carry out financial and economic activities (including in the absence of payments in favor of individuals during a particular settlement (reporting) period). In such a situation, the policyholder must submit a “zero” calculation. Failure to submit a zero calculation for insurance premiums will result in a fine for the payer of contributions (according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation) in the amount of 1,000 rubles. (see Letter of the Ministry of Finance of Russia No. 03-15-07/17273).

When filling out such a calculation, you should take into account the recommendations of the Federal Tax Service specialists given in Letter No. BS-4-11/6940@. It says that regardless from the activities carried out, payers of contributions must include in the calculation in accordance with the filling procedure:

title page;

section 1 “Summary data on the obligations of the payer of insurance premiums”;

subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance” and 1.2 “Calculation of the amounts of insurance contributions for compulsory health insurance” of Appendix 1 to Section. 1;

Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section. 1;

section 3 “Personalized information about insured persons.”

Moreover, if the insured persons for the last 3 months of the reporting (calculation) period were not accrued payments and other remuneration, then subsection. 3.2 section 3 calculations do not need to be filled out (see Letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

How can I clarify information about insured persons?

Errors in the personal data of insured persons, as a rule, do not lead to arrears in insurance premiums. But still, such errors need to be corrected, since the controlling body distributes this information on the personal cards of the insured persons.

The procedure for correcting such errors is not determined by the procedure for filling out the calculation. Recommendations in this regard are available in the Letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11/12446@. In particular, personal data about such persons (reflected in section 3 “Personalized information about insured persons” of the calculation) in the “clarification” is given as follows:

for each insured person for whom inconsistencies were identified, in the relevant lines of subsection. 3.1 of the calculation, the personal data reflected in the initial calculation is indicated, while in lines 190 - 300 of subsection. 3.2 of the calculation, “0” is indicated in all places of familiarity (let us clarify: the value “0” is used to fill in the total indicators of the specified subsection, and in the remaining places of the corresponding field a dash is entered);

at the same time, subsections are filled out for the same persons. 3.1 calculations indicating correct (up-to-date) personal data and lines 190 – 300 subsection. 3.2 calculations, if there is a need to adjust individual indicators of subsection. 3.2 calculations.

To adjust (clarify) other information about insured individuals (in addition to personal data), the updated calculation is filled out taking into account the following:

if not all insured persons were included in the initial calculation, then section is included in the updated calculation. 3 with data on missing persons and at the same time the indicators of section. 1 calculation;

if in the initial calculation there were errors in the information about the insured persons, then section should be included in the “clarification”. 3 with information regarding such persons, in which in lines 190 - 300 subsection. 3.2 of the calculation, “0” is indicated in all familiar places, and at the same time make adjustments to the indicators of section. 1 calculation;

if it is necessary to change the indicators reflected in subsection for individual insured persons. 3.2 calculations, section should be included in the “clarification”. 3, containing information regarding such persons with correct indicators in subsection. 3.2, and if necessary (in case of a change in the total amount of calculated insurance premiums), adjust the indicators of section. 1 calculation.

Reflection in the calculation of expenses reimbursed by the Social Insurance Fund

When reflecting in the calculation of insurance premiums the amounts of expenses for the payment of benefits for temporary disability and in connection with maternity, reimbursed by the Social Insurance Fund, one should take into account the recommendations given in the Letter of the Federal Tax Service of Russia dated July 3, 2017 No. BS-4-11/12778@. What did the controllers pay attention to?

Firstly ,amounts of expenses reimbursed by the Social Insurance Fund for reporting periods before 2017 are not reflected in the calculation.

Secondly , if reimbursement of expenses occurs in one reporting period for expenses incurred in another reporting period, these amounts must be reflected in the calculation in the month of receipt of the specified reimbursement from the Social Insurance Fund (in line 080 of Appendix 2 to Section 1).

Note: control ratios for checking the amount of expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in Appendices 3 and 4 to Section. 1 calculations are given in the Letter of the Federal Social Insurance Fund of Russia dated June 15, 2017 No. 02-09-11/04-03-13313.

Third , in the regions in which, in accordance with the Decree of the Government of the Russian Federation of April 21, 2011 No. 294, the FSS pilot project is being implemented, benefits are paid directly from the fund. Accordingly, in these regions, contribution payers do not bear the cost of paying social benefits. In this regard, appendices 3 and 4 to section. 1 calculation for insurance premiums they do not fill out and do not include in the calculation.

The exception is for fee payers who:

during the billing (reporting) period, the address of location (place of residence) was changed from the territory of a constituent entity of the Russian Federation not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in this project;

are located on the territory of constituent entities of the Russian Federation (for example, on the territory of the Republics of Altai and Buryatia), which did not enter the pilot project from the beginning of the billing period.

In these cases, filling out appendices 3 and 4 to section. 1 calculation is carried out in accordance with section. XII – XIII Procedure for filling out the calculation.

Note: subject to regulation by Art. 78 of the Tax Code of the Russian Federation is a credit or refund of amounts of overpaid taxes, fees, insurance premiums, penalties, and fines. And the named article does not define the procedure for offsetting excess amounts of expenses incurred by the payer for the payment of benefits for temporary disability and in connection with maternity against accrued insurance contributions. Therefore, on this issue it is necessary to be guided by the provisions of paragraph 9 of Art. 431 of the Tax Code of the Russian Federation, from which it follows that such an offset must be carried out by the tax authorities themselves (see Letter of the Federal Tax Service of Russia dated May 31, 2017 No. GD-4-8/10264).

Reflection in the calculation of payments not subject to contributions

The procedure for reflecting payments not subject to insurance contributions in the calculation depends on whether they are recognized as an object of contributions or not (see Letter of the Federal Tax Service of Russia dated 08.08.2017 No. GD-4-11/15569@).

The amounts of payments and other remuneration specified in paragraphs 4 - 7 of Art. 420 Tax Code of the Russian Federation, are not recognized subject to taxation insurance premiums. Accordingly, they are not reflected in counting. For example, the amount of rent paid to an individual for property leased from him, by virtue of clause 4 of Art. 420 of the Tax Code of the Russian Federation is not recognized as an object of taxation with insurance premiums. Therefore, such payment does not need to be reflected in the calculation.

But if the amounts of payments and other rewards not subject to taxation insurance premiums in accordance with With t. 422 of the Tax Code of the Russian Federation, they must be reflected in the calculation. Examples of such payments are:

– regarding contributions to compulsory pension insurance – payments and other rewards made in favor of students in professional educational organizations, educational institutions of higher education in full-time study for activities carried out in student groups (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) provision of services;

– regarding contributions to the Social Insurance Fund – any remuneration paid to individuals under civil contracts.

Thus, the calculation reflects the base for calculating insurance premiums, calculated in accordance with Art. 421 of the Tax Code of the Russian Federation as the difference between the accrued amounts of payments and other remuneration recognized as an object of taxation by contributions, and amounts not subject to taxation by contributions in accordance with Art. 422 of the Tax Code of the Russian Federation.

Payments for insurance premiums for the 2nd quarter of 2019 are submitted using the old form, but taking into account new clarifications from officials. The deadline is July 30. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums for free in the article.

Officials counted the sheets in the zero reporting on contributions:

Calculation of insurance premiums for the 2nd quarter of 2019 or ERSV must be submitted by all employers who pay income to employees (salaries, bonuses, payments under contracts and work, etc.). A single calculation of contributions is made on an accrual basis from the beginning of the year.

In addition, the Federal Tax Service has issued a number of letters on how to reflect information about employees, daily allowances, and payments to newcomers. Any mistake can result in a fine.

"Glavbukh Audit" will check any tax, salary or accounting report in just a few seconds. The service will find errors in your work, explain in detail why they are dangerous, and how to quickly fix them.

The easiest way to submit a report the first time is to connect to the GlavAccountant 24/7 Program. The program makes reports on employees automatically. There is no need to manually create anything.

Calculation form for insurance premiums for the 2nd quarter of 2019

For the 2nd quarter of 2019, the calculation of contributions must be submitted using the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same order approved the electronic format.

The calculation form consists of 24 sheets. It contains information about all contributions, except for injuries. Before sending the ERSV to the tax office, check payments from section 1 with income in 6-NDFL. During a desk inspection, inspectors will do the same. Discrepancies in calculations are possible only in two cases. The editors spoke about them in the article “”.

Should I submit a zero ERSV for the first half of the year in 2019?

Officials believe that the code does not exempt the company from submitting zero settlements. This applies even to those companies that do not operate. The Federal Tax Service has listed a minimum set of sheets that all organizations are required to submit to the tax office: the title page, sections 1 and 3, subsections 1.1 and 1.2, as well as Appendix 2 to section 1. Subsection 3.2 does not need to be filled out.

Companies submit insurance premium payments quarterly. Even if in some of the quarters they had no employees and did not pay dues for them...

Sample of filling out the calculation of insurance premiums for the 2nd quarter of 2019

In the calculation of insurance premiums there is a title page and three main sections. In turn, they consist of subsections and applications. Among these components of the report, there are those that are mandatory to fill out; the rest should be included in the report only if the company or individual entrepreneur has indicators for them.

Example of ERSV for the 2nd quarter of 2019

What sections to fill out in the ERSV for the 2nd quarter of 2019

Sample of filling out the title page

On the title page, leave the block “To be completed by a tax authority employee” blank. Fill in the remaining fields if there are indicators for them. Provide the TIN and KPP of the organization or its separate division, if it has been given the right to pay insurance premiums independently. On the title page also include the code of the period for which you are reporting and the year. For Q2 2019 the code will be 31.

In the “Submitted to the tax authority (code)” field, indicate the code of the tax office to which you are submitting the calculation. In the “Location (accounting)” field, enter the code, which depends on where you submit your reports. Check the table below.

Codes for the place of submission of calculations for insurance premiums

When filling out the title page of the single report on insurance premiums, also indicate the name of the organization, that is, its name. Provide the main OKVED code and the full name of the person who signed the ERSV. Place the date of signing next to it.

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which payments were transferred. A sample form is below. The accounting program may add incorrect codes to section 1. This error is difficult to notice. After all, KBK consists of 20 characters.

For example, if you submit reports with incorrect codes, charges and payments in the inspection database will appear on different personal cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, for which the inspectorate will automatically begin to charge penalties. And at the desired KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct BCC.

A special service from the Glavbukh System will help you find out the correct KBK. Take advantage now >>>

Watch the lecture about the dangerous pitfalls in calculating contributions at the Higher School of the Chief Accountant in the course “” in the program.”

Please also provide the total premiums for each type of insurance. After all, the company accrues them on an accrual basis from the beginning of the year, and in the same way they need to be shown in the new report form.

Example of filling out section 1

Appendix 1 to section 1 itself consists of subsections 1.1, 1.2, 1.3 and 1.4. Subsections 1.1 and 1.2 are mandatory; fill out the rest only if there are indicators - they relate to additional tariffs for pension payments.

In subsection 1.1, show the calculation of the base for compulsory pension insurance. On line 010, indicate the number of insured persons. On line 020 - the number of employees from whose income mandatory pension amounts were accrued. On line 021 - the number of those whose payments exceeded the limit for pension contributions.

On line 030, show payments to individuals. But do not reflect all amounts, but only those that are subject to taxation. For example. Payments under the lease agreement do not need to be included in line 030.

Line 040 should contain income that is exempt from taxation under Article 422 of the Tax Code of the Russian Federation. These are, for example, benefits and compensation.

Tips from the experts

Lyubov Kotova answers,

Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“Do not reflect payments for which you do not charge insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code in line 030. For example, there is no need to show dividends and payments under lease agreements in the calculation.”

Sample of filling out subsection 1.1 of appendix 1 to section 1

Subsection 1.2 should be completed in the same manner, only for medical contributions. Some companies and individual entrepreneurs use a reduced tariff - 0 percent. This does not mean that the subsection need not be filled out. Still include employees in the number of insured persons and in the number of persons from whose payments you have accrued amounts to the FFOMS.

Tip for an accountant

A company that paid its fees on time, but submitted the bill late, will be fined 1,000 rubles. (Clause 1 of Article 119 of the Tax Code). At an accounting conference, your colleague asked for advice on how best to act if the contribution report is not accepted by the tax office due to personal data.

Sample of filling out subsection 1.2 of appendix 1 to section 1

Subsection 1.3 shows the calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate. This is relevant for certain categories of contribution payers from Article 428 of the Tax Code.

Filling out Appendix 2 to Section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with maternity are reflected in Appendix 2 to Section 1 of the calculation. Set the sign right away:

• 1, if the company participates in the Social Insurance Fund pilot project for direct payments. Regions participating in the FSS pilot project for paying benefits directly >>> ;
• 2, if the company does not participate in the FSS experiment.

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is contributions payable. Enter this amount in the appropriate column with the attribute code “1”. If the result according to the formula is negative, your expenses exceed the amount of insurance premiums. Reflect this amount with the attribute code “2”. Reflect the indicator without the minus sign.

Transfer the amounts in line 090 to section 1: with attribute code “1” - to lines 110-113, and with attribute code “2” - to lines 120-123.

Fragment of filling out Appendix 2 to Section 1

Do not include negative amounts of accrued contributions in your reports. The Pension Fund of the Russian Federation will not be able to reflect such data on the individual personal accounts of employees.

Often, company benefit costs exceed assessed contributions. Many companies reflect the difference on line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. But this is a mistake.

The tax authorities suggested how to fill out the form in this case. Specify line 090 attribute:

• “1” if the amount in line 090 is greater than or equal to 0;
• "2" if the amount is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative contribution amounts with code 1. The inspectors ask that this error be corrected. Duplicate all the information from the primary report for clarification.

In line 090 of Appendix 2 to Section 1, enter the positive values ​​of the amounts with code 2. Check that lines 110-123 of Section 1 also contain positive numbers.

Filling out section 2 of the calculation of contributions

Section 2 is filled out by the heads of peasant (farm) farms (hereinafter referred to as peasant farms). The section contains data on contributions payable to the budget according to the heads of peasant farms.

In line 010, enter the OKTMO code. Take the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which you pay insurance premiums.

On lines 020 and 030, indicate the BCC for pension insurance contributions and the amount of pension contributions payable. On lines 040 and 050, provide the BCC for medical contributions and the amount of contributions to be paid. This is provided for in paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Filling out section 3 of the calculation of insurance premiums for the 2nd quarter of 2019

In section 3 of the calculation in 2019, reflect the individual information of employees. For each employee, fill out a separate section 3. Show here:

• SNILS;
• FULL NAME.;
• date of birth;
• numeric country code of the employee;
• details of a passport or other identification document.

In lines 160, 170 and 180 - the sign of the insured person in the system of compulsory pension, medical and social insurance: “1” - is an insured person, “2” - is not an insured person.

If you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the attribute of the insured person in lines 170 and 180 as “1”. Despite the fact that the amounts are calculated at a zero rate, employees are insured in the social and health insurance system.

Example of filling out section 3

Some colleagues recalculated employee payments and contributions for previous quarters. For example, due to employee illness. The recalculated amounts should have been reflected in the update for these quarters. But accountants showed them in the current report. That is, in the period when the accruals were recalculated.

Because of this, section 3 of the report included negative figures for employees. The Pension Fund of the Russian Federation cannot post such information on the personal accounts of individuals, so tax authorities ask that the reporting be corrected.

Where and how to submit insurance premium calculations in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the company’s registration address. There are special rules for separate units. If the manager has given the department the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remunerations, then the report must be submitted to the place of registration of the department (clause 7 of Article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the Federal Tax Service in 2019 in one of two ways:

• only in electronic form via the Internet, if the average number of employees exceeds 25 people;
• on paper or electronically, if the company’s average headcount for the last year was 25 people or less.

The electronic calculation format was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Responsibility for errors in calculations

Tax officials accept the paper form and only then check whether everything is in order with the account. If there are errors in personal data or contributions for all sections 3 differ from the pension amounts from section 1, companies send a notification.

The organization has ten working days from the date when the tax authorities sent such a notification (clause 7 of Article 431 of the Tax Code of the Russian Federation) to correct errors. As a general rule, any letter is considered received six working days from the day it was sent by the tax authorities.

Until July 31, 2019, policyholders submit calculations for payment of insurance premiums for six months of 2019. We'll tell you how to correctly draw up a new report on the DAM and fill it out without errors.

Who submits the DAM for the 2nd quarter of 2019

First, let's decide who is required to submit the calculation. All legal entities and entrepreneurs with employees must submit it. Departments submit the form if they themselves calculate salaries and transfer contributions. Accordingly, calculations are required from all policyholders who employ insured persons. Main groups of insured persons:

• employees who have entered into fixed-term and open-ended employment contracts with the organization;
• contractors - individuals performing work on the basis of construction contracts or service agreements;
• general director, if he is the sole founder of the enterprise.

Even if there was no activity at the enterprise during the reporting period, the calculation is still submitted to the Federal Tax Service. If payments to individuals were not made, there were no movements on the accounts, then a zero report is sent to the Federal Tax Service.

If the average number of employees of a company is more than 25 (note that the number is taken into account for the entire reporting period, and not according to the actual presence of employees at the time of preparation and submission of the report), then, according to clause 10 of Art. 431 of the Tax Code of the Russian Federation, such an organization must submit a single report in electronic form and send it via the Internet. Employers with fewer than 25 employees may submit a paper report.

Draft changes in the DAM form

1. Add a “payer type” field. There are two types - persons who paid income for the last 3 months and persons who did not pay income.
2. Indicate in section 1 only accruals for the last quarter, and not cumulatively from the beginning of the year.
3. Add a field for deductions from the taxable base to subsections 1.1 and 1.2.
4. Convert subsection 1.4 into appendix 1.1.
5. Remove lines from Appendix 2.2 for preferential activities and foreign workers, but add line 055 for payments to foreign citizens of the EAEU
6. Change applications for beneficiaries.

Other adjustments are also provided. We will tell you about them when the order comes into force. In addition to changes to the form, the draft specifies the procedure for filling out the calculation and the format for submitting the electronic form.

Filling out the RSV form

Until the order has entered into force, we are preparing to fill out the calculation for the 2nd quarter of 2019 in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

First step. We prepare the title page

In the “period” column, indicate the period code. The code can be found in Appendix No. 3 to the Procedure for filling out the RSV. In our case, the period code is “31” (six months) if a report on the operation of an existing enterprise is being filled out.

The Federal Tax Service code is indicated in the column “Submitted to the tax authority (code).” In this field you should indicate your department code. You can clarify the code through the official service on the website nalog.ru.

In the “Place of Submission Code” field, enter the numbers that indicate who is submitting the report and to which tax office. The Federal Tax Service Inspectorate previously approved the codes, which can be found in Appendix No. 4 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

In the “Name” subsection, you must indicate the name of the organization - as it is indicated in the constituent documents. Abbreviations are not allowed. Individual entrepreneurs must provide their full name. Words are separated by one free cell.

In the “Economic activity type code” column, indicate OKVED. Check the data! Since January 1, 2017, a new classifier has been in effect - OKVED2. You need to take the codes from it. The date and signature of the authorized person are placed at the end of the title page.

Second step. We enter information about employees

To avoid errors when filling out and to enter all information correctly, when filling out the form, we recommend that you first create a calculation for each employee for whom insurance premiums were paid during the year. Thus, the next step is to fill out personalized accounting data for each employee in section 3.

Who and how to fill out the appendices to section 1

• Appendices 1 and 2 are filled out by all individual entrepreneurs and legal entities who made payments to individuals over the past year, as well as enterprises that paid contributions at additional rates.
• Appendices 3 and 4 are filled out by organizations and individual entrepreneurs who made payments for sick leave, transferred child benefits, etc.
• Appendices 5-8 are filled out by organizations operating at reduced tariffs (for example, simplified tax system)
• Appendix 9 is completed by those organizations that paid wages to foreign or stateless workers.
• Appendix 10 must be completed by those organizations that paid wages and other payments to construction team workers.

Calculation adjustment

Make an adjustment to the RSV if:

• in previous calculations the amount of contributions was incorrectly indicated;
• there are discrepancies between the total amount of contributions and the amounts accrued for each insured person;
• Incorrect personal information is provided for the employee. To avoid rejection of the report for this reason, it is necessary to regularly reconcile the personal data of employees.

The fact that the calculation is corrective must be indicated in the “Adjustment number” field on the title page. So, when submitting the initial report, the value “0--” is indicated in this field, and when submitting an adjustment, the value is indicated by the numbers “1--”, “2--” and so on.

If an adjustment report is filed within 30 days after the reporting period, that is, within the standard deadline for filing this report, the date of submission of the report is considered the date the adjustment was filed. If the tax inspectorate finds errors, then you have 5 working days after receiving the notification by email or 10 working days from the date the paper notification was sent to resubmit the report. The report is considered submitted if all changes and adjustments are made within the specified period.

Responsibility for late submission of a report

If the deadline for submitting the calculation is violated, the tax office may fine the legal entity or individual entrepreneur 5% of the amount of contributions to be transferred. In this case, the total amount of the fine will be no less than 1000 rubles, but no more than 30% of the amount. If contributions are calculated correctly, but personal data is entered incorrectly, a fine cannot be avoided. If the tax inspectorate discovers discrepancies in the amounts, then if a smaller amount is calculated, the fine will be calculated from the difference between the contributions already paid and the arrears. 5% is charged from this difference, which goes towards paying the fine.

Submit your RSV using the online accounting service. All forms in the service are up to date, the report is generated automatically based on salary data and undergoes a format and logical check before being sent to the tax office. Get rid of routine, easily keep records, pay salaries and send reports using Kontur.Accounting. The first month of use of the service is free for all new users.