Reporting form for the calculation of insurance premiums. Sample of filling out the calculation of insurance premiums
The form for calculating insurance premiums, which has been used since 2017, was approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. Form for KND 1151111. This form of calculation from next year will replace the current form of calculation for insurance premiums RSV-1.
Also, the said order of the Federal Tax Service approved:
- the procedure for filling out the calculation of insurance premiums;
- the form for submitting the calculation of insurance premiums in electronic form.
The form for calculating insurance premiums, approved by the Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551, was registered by the Ministry of Justice on October 26, 2016 No. 44141 and officially published on October 27, 2016.
Why approved the calculation
Since 2017, pension, medical and contributions to the FSS in case of incapacity for work and in connection with motherhood (except for contributions “for injuries”) come under the control of the Federal Tax Service (FTS). Accordingly, since 2017, reporting on insurance premiums has also changed. For these purposes, the tax authorities approved a single calculation of insurance premiums. It, in fact, generalized forms RSV-1, RSV-2, RV-3 and 4-FSS in terms of contributions passing under their control.
Note that insurance premiums “for injuries” in 2017 will still be controlled by the FSS. These contributions to accountants in 2017 will need to be shown in a separate calculation. Cm. " ".
Deadline for submitting a new calculation of insurance premiums
The deadline for payment of contributions in 2017 will remain the same - the 15th day of the month following the month for which the contributions are accrued. However, the deadline for reporting on insurance premiums will be different. The approved calculation of insurance premiums will need to be submitted no later than the 30th day of the month following the reporting period (quarter, half year, 9 months and year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, the calculation of insurance premiums, approved by order of the Federal Tax Service of October 10, 2016 No. MMV-7-11 / 551, will be required for the 1st quarter of 2017. However, April 30th is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, for the first time it will be necessary to report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017.
Calculation of insurance premiums for 2017 is provided in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. The calculation must be submitted to the tax authorities no later than January 30, 2018.
Calculation of insurance premiums for 2017 is provided in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@:
- persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
- heads of peasant (farm) households.
In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period to the tax authority:
- at the location of the organization;
- at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals. If a separate subdivision is located outside the Russian Federation, then the organization submits the calculation for such a subdivision to the tax authority at its location;
- at the place of residence of an individual making payments and other remuneration to individuals (including individual entrepreneurs).
The largest taxpayers who have separate divisions (which accrue payments and other remuneration in favor of individuals) submit the calculation to several tax inspectorates (letter of the Federal Tax Service dated 10.01.2017 No. BS-4-11/100@):
- at your location;
- at the location of separate subdivisions.
The calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The deadline for submitting the calculation is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or in electronic form.
Note! If the payer of insurance premiums does not have payments in favor of individuals during the settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letters of the Federal Tax Service dated 03/24/2017 No. .2017 No. BS-4-11/6940@).
For late submission to the tax office of the calculation of insurance premiums, the payer of insurance premiums may be fined in the amount of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. At the same time, the minimum amount of the fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05.05.2017 No. PA-4-11/8611, the Federal Tax Service of Russia explained how much to pay a fine to each of the funds (PFR, FFOMS, FSS).
Preparing insurance premiums
Insurance premiums include:
- Title page;
- Sheet"Information about an individual who is not an individual entrepreneur";
- Section 1"Summary data on the obligations of the payer of insurance premiums";
- Application No. 1 to section 1 "Calculation of insurance premiums for compulsory pension and medical insurance" to section 1;
- Application No. 2 to section 1 "Calculation of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1;
- Application No. 3 to section 1 "Costs for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section 1;
- Application No. 4 to section 1 "Payments made from funds financed from the federal budget" to section 1;
- Application No. 5 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Application No. 6 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Application No. 7 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Application No. 8 to section 1 "Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Application No. 9 to section 1 "Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation" to section 1;
- Application No. 10 to Section 1 "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to section 1;
- Section 2"Summary data on the obligations of payers of insurance premiums of the heads of peasant (farmer) households";
- Application No. 1 to section 2 "Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) economy" to section 2;
- Section 3"Personalized information about the insured persons".
Sections 1 And 3 filled in by payers of insurance premiums making payments to individuals and submitted quarterly.
Section 2 is filled in by payers of insurance premiums - heads of peasant farms, annually.
Drawing up a calculation for insurance premiums in the program "1C: Salary and personnel management 8" (rev. 3)
In the program for compiling the calculation of insurance premiums, a regulated report is intended Calculation of insurance premiums(chapter Reporting, references - 1C-Reporting) (Fig. 1).
To compile a report, you need in the workplace 1C-Reporting enter a command to create a new instance of the report on the button Create and select from the list of available reports Types of reports titled report Calculation of insurance premiums by button Choose.
In the start form, indicate the organization (if the program keeps records of several organizations) for which the report is being prepared and the period for which it is being prepared.
As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 2). To automatically fill in the report according to the infobase data, use the button Fill.
Note! When identifying in the accounting data, when automatically filling out the report, two or more elements of the directory Individuals with the same completed SNILS, a message is issued, while the report remains blank.
Calculation of insurance premiums in other programs:
- in the program 1C: Salary and personnel management 8 (rev. 2.5)
- in the program 1C: Salary and personnel of a budgetary institution 8 (rev. 1.0)
- in the program 1C: Salary and personnel of a state institution 8 (rev. 3)
Submission of calculation of insurance premiums to the tax authority
Payers who have the average number of individuals in whose favor payments and other remuneration are made for the previous settlement (reporting) period more than 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit a calculation of insurance premiums to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10, article 431 of the Tax Code of the Russian Federation).
Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous settlement (reporting) period is 25 people or less, have the right to submit the calculation as in electronic form as well as on paper.
Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:
- Title page;
- Section 1 "Summary data on the obligations of the payer of insurance premiums";
- subsection 1.1 "Calculation of the amounts of contributions for compulsory pension insurance", subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance" of Appendix 1 to Section 1;
- appendix 2 to section 1 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood";
- Section 3 "Personalized information about the insured persons".
Other appendices, subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of Annex No. 1 to Section 1, Annexes 3 - 10 to Section 1).
Submission of the calculation of insurance premiums to the tax authority in the program "1C: Salary and personnel management 8" (rev. 3)
Setting up the composition of the calculation
If individual sections of the calculation in accordance with the Procedure are not filled in and not submitted, then for them you can set the mode in which they will not be displayed in the form of a report and printed.
To do this, click on the button Setting(button More - Customization) located in the top command panel of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 3).
Calculation check
Before submitting a calculation, it is recommended to check it for errors. To do this, use the button Examination - Check control ratios. After pressing the button, the result of checking the control ratios of indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Display only erroneous ratios) (Fig. 4).
By clicking on the required ratio of indicators, in the column Tested ratio or Deciphering the values, a transcript is displayed, which shows: where did these numbers come from, how did they develop, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums verification of the control ratios of the indicators introduced by the letters of the Federal Tax Service of Russia dated 30.06.2017 No. BS-4-11 / 12678@, dated 13.12.2017 No. GD-4-11 / 25417@ and the letter of the FSS of the Russian Federation dated 15.06.2017 No. 02-09- 11/04-03-13313.
Calculation print
Organizations submitting settlements without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for electronic transfer to the tax authority. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 5).
To generate a printed calculation form with a PDF417 two-dimensional barcode, click the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and templates for machine-readable forms be installed on the computer. The installation kit for the print module is included in the configuration. As soon as it becomes necessary to use the print module, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed with it, so there is no need to install templates separately.
The insurance premium calculation form can also be printed without a barcode, if in the report settings (button More – Setting- bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting by pressing the button Seal will be available for printing Form with barcode PDF417 (recommended)(Fig. 5) or Form without barcode PDF417.
When choosing the second option, the program displays the report form on the screen for previewing and additional editing of sheets generated for printing (if necessary) (Fig. 6). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or spreadsheet document format (MXL) (by clicking on the button Save).
Uploading the calculation in electronic form
If the calculation should be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums the function of unloading in electronic form in the format approved by the Federal Tax Service of Russia is supported. It is recommended that you first check the upload for the correct formatting of the report by clicking the button Examination – Check unloading. After clicking on this button, the electronic presentation of the report will be generated. If errors are found in the report data that prevent the upload from being completed, the upload will be terminated.
In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the service error navigation window, which is automatically called up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button unload - Electronic submission and specify in the window that appears the directory where the calculation file should be saved. The program assigns a file name automatically. By pressing the button Upload - Data on individuals section 3, a file with data on individuals of section 3 will be uploaded. The file can be used in the "Personal Account" of the organization on the website of the Federal Tax Service to check the full name and SNILS (Fig. 7).
Sending the calculation to the tax authority
In programs 1C containing the regulated reporting subsystem, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic representation file and using third-party programs) to send the calculation of insurance premiums to the tax authority in electronic form with an EDS (if the 1C-Reporting service is connected). Before sending, it is recommended to perform a format-logical control of calculation filling in. To do this, click on the button Examination
When an organization does not operate during the year and does not pay salaries to its employees, the tax authorities require a zero report on insurance premiums. In the article, we will consider in detail who should submit and how to fill out a zero report on insurance premiums in 2019.
Who needs to submit insurance premiums?
The obligation to submit a calculation of insurance premiums is assigned to:
- Organizations (including foreign companies operating in Russia), as well as separate subdivisions of organizations;
- Entrepreneurs who make payments to individuals.
In this case, the calculation is submitted regardless of the status of the insured persons to whom the above-mentioned persons pay remuneration, that is:
- Employees with whom labor contracts are concluded;
- CEO (sole founder);
- Individuals with whom the GPA is concluded, for example, a work contract, a service contract.
Consider organizations and entrepreneurs that have no employees and suspended activities. Explanations on this issue are given by the tax authorities. They proceed from the fact that the organization receives the status of an employer upon registration, therefore they are required to provide a report even if they do not conduct activities and do not have employees.
Important! Even if there are no employees in the organization and there is no activity, they are required to submit a zero calculation for insurance premiums. This requirement does not apply to entrepreneurs. They must submit a zero calculation if they have employees who are not paid wages.
As for entrepreneurs, the situation with them is somewhat different. Entrepreneurs must submit a report only if they have employees. But in some cases, entrepreneurs must still submit a zero report. For example, if an individual entrepreneur has an employee, but because he is on vacation at his own expense. In this case, you still need to provide a report, but only it will be null. After all, even if the employee does not receive income, but only benefits, he still remains an insured person.
If the organization has one founder who is a director
Despite the fact that the director does not conclude an employment contract, labor relations arise with him. In this case, line 010, line 1.1 and 1.2 of subsection 2 of the application indicates the number of insured persons, that is, 1, the rest of the lines must be zeros. If section 3 is not completed, then the report will not be accepted, therefore, lines 160-180 of subsection 3.1 indicate - 1.
Deadlines for the delivery of a zero calculation
Important! If you do not provide a calculation of insurance premiums on time, then organizations and individual entrepreneurs face a fine of 1000 rubles.
The procedure for filling out a zero calculation
The zero calculation form is used the same as for filling out the calculation with indicators, that is, the form approved on October 10, 2016 No. ММВ-7-11 / 551 @. In addition to the title page, sections are filled in as follows:
- Section 1: the BCC for contributions is indicated, zeros and dashes are entered in the remaining lines. If the report is filled out electronically, then zero or a dash in the free cells does not need to be put;
- 1 section, 1 appendix, 1.1 and 1.2 subsection: the number of insured employees for medical and pension insurance is indicated. If there are no employees, zeros are put down;
- Section 1, Appendix 2: the number of insured workers under social insurance is indicated;
- Section 3, subsection 3.1: indicate the full name, TIN, SNILS for employees with whom employment contracts, work contracts are concluded. Lines 160-180 contain information about whether the employee is insured or not, depending on this, sign 1 or 2 is indicated.
How to provide zero settlement
You can provide a zero calculation in both electronic and paper versions. The requirement to submit the report only in electronic form applies to organizations with more than 25 employees. You can submit the calculation on paper in the following ways:
- personally, this can be done by the head, or a person with the appropriate power of attorney;
- by mail, in this case the letter is sent with a description of the attachment and a notification of its delivery.
The form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting the calculation for insurance premiums in electronic form were approved. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first settlement (reporting) period of 2017 for the first time. In the article, we will consider the features of filling out a new reporting form.
Calculation of insurance premiums must be submitted to payers of insurance premiums or their representatives who make payments and other remuneration to individuals.
Calculations are submitted to the tax authority:
- at the location of the organization;
- at the location of separate divisions of the organization;
- at the place of residence of an individual making payments and other remuneration to individuals.
For your information
For the first time, a new calculation of insurance premiums for the first quarter of 2017 will have to be submitted to the tax office no later than May 2, 2017, since April 30 coincides with a non-working (weekend) day.
Outwardly, the report form is very different from the usual calculation in the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, in the new calculation there will be no information about the debt at the beginning and end of the period and the contributions paid.
In addition to general information about accruals, payments and contributions, the new calculation has separate sheets and applications for calculating benefits and reduced rates:
- title page;
- sheet "Information about an individual who is not an individual entrepreneur";
- section 1 "Summary data on the obligations of the payer of insurance premiums";
- Annex 1 "Calculation of insurance premiums for compulsory pension and medical insurance" to Sec. 1;
- Annex 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to Sec. 1;
- appendix 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section. 1;
- appendix 4 "Payments made at the expense of funds financed from the federal budget" to section. 1;
- Appendix 5 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. 1;
- Appendix 6 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. 1;
- Annex 7 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 7 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. 1;
- Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. 1;
- Annex 9 “Information required for the application of the rate of insurance premiums established by par. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation "to sec. 1;
- Annex 10 “Information required for the application of the provisions of paragraphs. 1 p. 3 art. 422 of the Tax Code of the Russian Federation by organizations that make payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) according to employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services ”to Sec. 1;
- section 2 "Summary data on the obligations of payers of insurance premiums of the heads of peasant (farm) households";
- Annex 1 "Calculation of the amount of insurance premiums payable for the head and members of the peasant (farm) economy" to Sec. 2;
- section 3 "Personalized information about the insured persons".
note
Mandatory presentation of the title page, sect. 1, subsection 1.1 and 1.2 of Appendix 1 to Sect. 1, appendix 2 to sec. 1 and sec. 3. The remaining sections, subsections and annexes are included in the calculation if the employer made the appropriate payments or charged insurance premiums at reduced rates.
As a general rule, the following are not allowed:
- correction of errors by means of a corrective or other similar means;
- double-sided printing of the calculation on paper;
- fastening of calculation sheets, leading to damage to paper media.
In the absence of any indicator, quantitative and total indicators are filled with the value "0". In other cases, a dash is put in all the familiarity of the corresponding field.
The calculation is filled out on the basis of income accounting data accrued and paid to individuals. All values of cost indicators reflected in Sec. 1 - 3, applications 1 - 10 to Sec. 1, Appendix 1 to Sec. 2 calculations are indicated in rubles and kopecks.
Title page
The title page is filled in by all employers without exception.In the table, we provided information on filling in individual fields of the title page, and also gave some explanations and compared the new calculation with the previously existing forms.
| Field | Filling order | Note |
| TIN and KPP of the organization | Considering that the TIN field contains 12 cells, and the TIN consists of 10 characters, a dash must be put in the last two cells | |
| Correction number | In the initial calculation for the settlement (reporting) period, the value “0-” is indicated, and in the updated calculation for the corresponding settlement (reporting) period, the number of the adjustment (for example, “1-”, etc.) | Previously, in the RSV-1 and 4-FSS forms, this field indicated: - either the value "000"; -or correction number "001" |
| Settlement (reporting) period (code) | The code that determines the settlement (reporting) period is affixed in accordance with Appendix 3 to the Procedure: - "21" - I quarter; - "31" - half a year; - "33" - nine months; - "34" - year; - "51" - I quarter in case of reorganization (liquidation) of the organization; - "52" - half a year during the reorganization (liquidation) of the organization; - "53" - nine months in case of reorganization (liquidation) of the organization; - "90" - year in case of reorganization (liquidation) of the organization | Previously, in the RSV-1 and 4-FSS forms, the following values were given in this field: - "3" - I quarter; - "6" - half a year; - "9" - nine months; - "0" - year |
| Calendar year for which the calculation for the reporting period is presented | ||
| Code of the tax authority to which the calculation is submitted | ||
| By location (accounting) (code) | The code is indicated in accordance with Appendix 4 to the Order: - "214" - at the location of the Russian organization; | |
| - "217" - at the place of registration of the legal successor of the Russian organization; - "222" - at the place of registration of the Russian organization at the location of the separate subdivision | ||
| Name of organization or separate subdivision | In the absence of the name of a separate subdivision, the name of the organization is indicated | |
| Code of the type of economic activity according to OKVED 2 | From July 11, 2016, for the purposes of state registration of legal entities, OKVED 2 OK 029–2014 (NACE Rev. 2), approved by the Order of Rosstandart dated January 31, 2014 No. 14-st (Letter of the Federal Tax Service of the Russian Federation dated June 24, 2016 No. GD-4-14 / 11306@) | |
| Form of reorganization (liquidation) (code) | The reorganization (liquidation) code is indicated in accordance with Appendix 2 to the Procedure: - "1" - transformation; - "2" - merge; - "3" - separation; - "4" - selection; - "5" - accession; - "6" - separation with simultaneous accession; - "7" - selection with simultaneous attachment; - "0" - liquidation | |
| The calculation is made on ______ pages with the attachment of supporting documents or their copies on ______ sheets | The number of calculation pages and sheets of supporting documents depends, in particular, on whether the employer has the right to apply reduced insurance premium rates. Separate appendices provide calculations of compliance with the conditions for the application of a reduced tariff, as well as other necessary information. |
On the title page of the new form, there are no fields "Average number" and "Number of insured", which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to certify it with a signature.
Section 1 "Summary data on the obligations of the payer of insurance premiums"
Section 1 contains information on insurance contributions accrued and payable to the budget for compulsory pension, medical insurance and compulsory social insurance in case of temporary disability and in connection with motherhood.
Consider the features of filling in the individual lines of this section.
| Line number | Filling order | Note |
| 010 | The OKTMO code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which the reorganized organization was located is affixed | |
| 030 - 033 | The amounts of insurance premiums for compulsory pension insurance payable are indicated, which are credited to the budget classification code reflected in line 020 | The total amount of contributions for the billing period and the amounts of contributions broken down for the last three months are shown. |
| 050 - 053 | The amounts of insurance premiums for compulsory health insurance payable are given, which are credited to the budget classification code indicated in line 040 | The total amount of contributions for the billing period and the amounts of contributions broken down for the last three months are reflected. |
| 070 - 073 | The amounts of insurance premiums for compulsory pension insurance at an additional rate are reflected, which are credited to the budget classification code indicated on line 060 | The total amount of contributions for the billing period and the amounts of contributions broken down for the last three months are indicated |
| 090 - 093 | The amounts of insurance premiums for additional social security are indicated, which are credited to the budget classification code reflected in line 080 | The total amount of contributions for the billing period and the amounts of contributions broken down for the last three months are given. |
| 110 | The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is fixed, payable to the budget for the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation | |
| 111 - 113 | The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the budget classification code indicated in line 100 | |
| 120 | The amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period is reflected in accordance with Art. 431 of the Tax Code of the Russian Federation | Simultaneous filling of lines 110 and 120 is not allowed |
| 121 - 123 | The amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the last three months of the settlement (reporting) period are indicated | Simultaneous filling of lines 111 and 121, 112 and 122, 113 and 123 is not allowed |
Annexes to Section 1
Annex 1 consists of several subsections.
| Number and name of the subsection | Fill Features |
| 1.1 "Calculation of insurance premiums for compulsory pension insurance" | To be filled in by all payers making payments and other |
| 1.2 "Calculation of insurance premiums for compulsory health insurance" | remuneration to individuals insured in the system of compulsory pension and medical insurance |
| 1.3 “Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Art. 428 of the Tax Code of the Russian Federation" | Filled in by payers only on the condition that they make payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation, respectively |
| 1.4 "Calculation of the amounts of insurance premiums 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" |
In each subsection, it is necessary to indicate the number of individuals for whose payments insurance premiums are accrued.
When filling in line 001 of Appendix 1, it is necessary to reflect the tariff code in accordance with the tariff codes of payers of insurance premiums in accordance with Appendix 5 to the Procedure.
| Code | Name |
| 01 | Payers of insurance premiums who are on the general taxation system and apply the basic rate of insurance premiums |
| 02 | Payers of insurance premiums that are on a simplified taxation system and apply the basic rate of insurance premiums |
| 03 | Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic rate of insurance premiums |
| … | … |
| 08 | Payers of insurance premiums who apply the simplified taxation system and whose main type of economic activity is indicated in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation |
| 09 | Payers of insurance premiums paying UTII for certain types of activities and having a license for pharmaceutical activities - in relation to payments and remuneration made to individuals who have the right to engage in pharmaceutical activities or are admitted to carry out such activities |
| … | … |
| 14 | Payers of insurance premiums who have received the status of a participant in a free economic zone in accordance with the Federal Law of November 29, 2014 No. 377-FZ "On the Development of the Crimean Federal District and the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol" |
| 15 | Payers of insurance premiums who have received the status of a resident of the territory of rapid socio-economic development in accordance with the Federal Law of December 29, 2014 No. 473-FZ "On territories of rapid socio-economic development in the Russian Federation" |
| 16 | Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" |
| 21 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 1 of Art. 428 Tax Code of the Russian Federation |
| 22 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 2 of Art. 428 Tax Code of the Russian Federation |
| 23 - 27 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, when establishing a class of working conditions: - dangerous, subclass 4; - harmful, subclass 3.4; - harmful, subclass 3.3; - harmful, subclass 3.2; - harmful, subclass 3.1 |
| 28 - 29 | Payers of insurance premiums paying insurance premiums for additional social security specified in clauses 1 and 2 of Art. 429 Tax Code of the Russian Federation |
IN annex 2 the calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is given based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory social insurance. In this case, the following values are indicated as a sign of payments:
"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the FSS to the insured person;
"2" - credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the FSS.
note
Line 090 shows the amounts of insurance premiums payable to the budget, or the excess of the costs incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with motherhood over the calculated insurance premiums for this type of insurance, indicating the relevant attribute from the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.
When filling in line 090, the following values are given:
"1" - if the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, payable to the budget;
"2" - if the amounts of the excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are fixed.
IN Annex 3 expenses incurred by the payer of insurance premiums for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood are reflected. This appendix contains information that was previously presented in Table 2 of Form 4-FSS.
IN Annex 4 the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood are indicated in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.
Applications 5 - 10 filled in by those employers who are entitled to apply reduced rates of insurance premiums. These annexes provide calculations of compliance with the conditions for the application of reduced tariffs, as well as reflect other necessary information.
Section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households"
This section is filled in only by peasant (farmer) households.
Section 3 "Personalized information about insured persons"
This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the billing (reporting) period, including those in whose favor payments and other remunerations were accrued in the reporting period under labor relations and civil law contracts.
In particular, in sect. 3 must be specified:
- TIN, SNILS, full name, date of birth, numerical code of the country of which the insured person is a citizen, digital gender code, code of the type of document proving the identity of an individual (in accordance with Appendix 6 to the Procedure);
- sign of the insured person in the system of compulsory pension, medical, social insurance;
- category code of the insured person in accordance with Appendix 8 to the Procedure (for example, "НР", "ВЖНР");
- information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance. At the same time, it is necessary to specify in detail the amounts of accrued payments and remuneration with a separate indication of payments under civil law contracts.
How is the adjusted calculation of insurance premiums presented?
If the employer finds in the calculation submitted to the tax inspectorate the fact of non-reflection or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting revised calculations is prescribed in Art. 81 of the Tax Code of the Russian Federation.note
When recalculating the amounts of insurance premiums in the period when the error (misrepresentation) was made, the adjusted calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the amounts of insurance premiums are recalculated.
If the detected errors did not lead to an underestimation of the amount of insurance premiums payable, the submission of an updated calculation is the right, and not the obligation of the payer.
The revised calculation should include:
- sections of the calculation and annexes to them, which were previously submitted by the payer to the tax authority (with the exception of section 3 “Personalized information about insured persons”), taking into account the amendments made to them;
- other sections of the calculation and annexes to them in case of making changes (additions) to them;
- section 3 "Personalized information about the insured persons" for those individuals in respect of which changes (additions) are made.
So, in 2017, organizations and individual entrepreneurs that make payments to individuals will submit a calculation of insurance premiums to the tax office. This calculation replaces the usual forms of RSV-1 and 4-FSS. A single deadline for submitting the calculation has been established - no later than the 30th day of the month following the settlement (reporting) period. The calculation contains both sections and applications that are mandatory for all (title page, section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1, Section 3), as well as sections, subsections and applications that are filled in only if the employer made the appropriate payments or calculated insurance premiums at reduced rates.
On January 1, 2017, the tax authorities finally approved a new reporting form for insurance premiums. The document was put into effect by Order No. ММВ-7-11/551@ dated 10/10/16. It also contains a detailed procedure for filling out the calculation of insurance premiums and the electronic submission format. How to fill out a new RSV correctly? For what periods and in what terms to submit this form? Who is recognized as taxpayers and is obliged to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.
The current form for calculating insurance premiums in 2017 was developed from scratch and is intended for the formation by policyholders of data on deductions for mandatory pension, social (VNiM) and medical insurance. The appearance of a new report (KND 1151111) is due to the addition of Chapter 34 to the Tax Code, which regulates the calculation and payment of insurance premiums (IC). A significant reform of the legislative norms partially returns employers to the UST already applied in the 2000s.
After 8 years (UST was canceled in 2009), the control authorities considered it expedient to transfer the administration of contributions to the tax service and approved the heads. 34 NK. It is defined here that:
- All individual entrepreneurs and legal entities that make payments to individuals on the basis of employment contracts and GPAs belong to payers of the SV; as well as private practitioners (stat. 419 of the Tax Code).
- Objects for taxation of NE are payments to individuals under GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of article 420 of the Tax Code).
- For the billing period, a year (calendar) is taken, for reporting - a quarter, half a year, 9 months. (Stat. 423 of the Tax Code).
- Deductions of the NE, as well as payment, are made by the insured independently at the end of each reporting period, the transfer of debt is carried out taking into account the amounts paid for previous reporting periods (clause 1, article 431 of the Tax Code).
- Payment of ST is carried out no later than the 15th day (clause 3 of article 431 of the Tax Code).
- Accounting for NE in rubles with kopecks is carried out by taxpayers for each individual separately (paragraphs 4, 5 of Article 431 of the Tax Code).
- A single calculation is filled in on an accrual basis and is submitted based on the results of the reporting (calculation) periods no later than the 30th day (clause 7 of Article 431 of the Tax Code).
- ERSV filing authority - IFTS at the address of the legal entity (address of residence of the individual entrepreneur). As for the EP, the submission of the report (KND 1151111) is performed at the place of registration in the case of independent settlements of the unit with the personnel.
Calculation of insurance premiums - the composition of the form
A typical unified calculation of insurance premiums in 2017 includes a title page and many sections. Due to the fact that the form combined summary data for various types of insurance, the document is very voluminous and consists of 3 main sections. At the same time, it is not necessary to form all sheets in a row, but Sec. 2 and is intended only for the heads of peasant farms. For the rest of the sections, those pages for which there is information are also filled. In any case (even with “zero” activity), it is required to submit - the title page, sec. 1, subsection 1.1, 1.2 from Appendix 1 to Sect. 1, adj. 2 to sec. 1, sec. 3.
The new calculation of insurance premiums includes:
- Title page - here the insured enters his registration data (TIN, KPP, name, OKVED2, IFTS authority, contact details), and also provides information on the reorganization and the reporting period.
- Information about an individual - this sheet is intended to be filled in by those individuals who are not registered as individual entrepreneurs and have not indicated the TIN code.
- Sec. 1 - the most extensive section of the ERSV is intended for entering summary data on all types of RV. Filling in is carried out for each type of contributions with the codes KBK, OKTMO, cumulative amounts for the entire billing period and the last 3 months as well.
- App. 1 to sec. 1 - here CBs are indicated in terms of OPS and OMS. At the same time, subsection 1.1, 1.2 are formed without fail by all insurers, and subsection. 1.3, 1.3.1, 1.3.2, 1.4 - only if the employer made certain types of payments.
- App. 2 to sec. 1 - here are the CBs in the part of VNiM. At the same time, the employer explains what types of benefits were issued to employees, how - directly or through the Social Insurance Fund (with the participation of the region in the pilot project), the number of insured individuals and the amount of the insurance base, contributions, as well as funds reimbursed from Social Insurance.
- App. 3 to sec. 1 - here the expenses for VNiM and in accordance with the legislation of the Russian Federation are indicated in total amounts and by types of cases. For reference, those benefits are indicated that have already been accrued, but have not yet been issued to individuals.
- App. 4 to sec. 1 - here are payments to various categories of individuals made at the expense of federal funds. For example, these are payments to Chernobyl victims who suffered at the Mayak plant, at the Semipalatinsk test site and in other radioactive territories.
- App. 5 to sec. 1 - this sheet is formed only by IT organizations in terms of the validity of the application of reduced tariff rates for IC (subclause 3, clause 1, article 427 of the Tax Code).
- App. 6 to sec. 1 - this sheet is formed only by firms on the simplified tax system engaged in construction, manufacturing and various services in terms of using the validity of reduced rates (subclause 5 clause 1 article 427 of the Tax Code).
- App. 7 to sec. 1 - for similar purposes, this sheet is formed only by simplified NPOs engaged in educational, scientific, social and other fields (subclause 7 clause 1 article 427 of the Tax Code).
- App. 8 to sec. 1 - the sheet is formed only by IP on the PSN (subclause 9, clause 1, article 427 of the Tax Code) to justify the use of reduced rates for SV.
- App. 9 to sec. 1 - the sheet is formed for payments to foreign individuals and temporarily staying in Russia.
- App. 10 to sec. 1 - the sheet is filled in for payments to full-time students for work in special student teams (subclause 1 clause 3 article 422 of the Tax Code).
- Sec. 2 - this section of the new ERSV is intended for the formation of information on the SV by the heads of the peasant farm.
- App. 1 to sec. 2 - here the payment amounts are calculated.
- Sec. 3 - here personal information is provided for all insured individuals. At the same time, subsection 3.2.1 is obligatory for formation by all taxpayers, and 3.2.2 - only by paying fees for additional tariffs in terms of individual payments.
Note! The calculation of insurance premiums (KND 1151111) does not indicate the amounts for "injuries" that remained under the jurisdiction of Social Insurance: reporting 4-FSS (on a new form) and payment of fees is made to the territorial division of the FSS.
How to fill out the calculation of insurance premiums in 2017
Filling in a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11 / 551@ dated 10.10.16. All insurers must comply with the regulations, regardless of the legal form and scope of activity. The instruction for filling contains the rules for entering data into the title page, sections, subsections and applications. Separate codes are given:
- According to the options for submitting a report (Appendix 1 to the Procedure) - 01 - for a paper document sent via mail; 02 - for a personally submitted paper form, 04 - for a form submitted through an EDS; 09 (10) - when using barcodes.
- According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
- By periods (Appendix 3) - the code of the billing period, that is, years - 34, quarter code - 21, half-years - 31.9 months. – 33. A special coding has been developed for insurers who have undergone reorganization or liquidation.
- By tariffs (Appendix 5) - the payer's tariff code differs according to the applied taxation system and types of activity. For example, for a company on the OSNO and the general tariff SV - 01, for a company on the simplified tax system and the general tariff SV - 02, for the exchangers - 03, etc.
- By place of submission of the form (Appendix 4) - the coding differs depending on who exactly submits the report. For example, if a Russian enterprise reports - 214, its successor - 217, OP of a Russian organization - 222, IP - 120, etc.
- By types of certifying documents (Appendix 6) - the coding has been developed for the main types of certifying documents. For the passport of a Russian citizen - 21, military ID - 07, birth certificate of an individual - 03, passport of a foreigner - 10, etc.
- For the subjects of the Russian Federation (Appendix 7) - each subject (other settlements) of the Russian Federation has its own coding. Moscow - 77, Moscow region. - 50, Rostov region. - 61, Omsk region. - 55, etc.
- By categories of insured individuals (Appendix 8) - this category code is given on p. 200 subsection. 3.2.1. For example, for ordinary employees, you need to indicate HP.
Algorithm for filling out the calculation of insurance premiums in 2017
It is not enough to know how to fill out a new calculation, you also need to remember the ratios of indicators both within the ERSV and in comparison with reporting to the FSS for injuries and to the IFTS for payments to individuals (6-NDFL). When calculating the total amounts of ST for the GPT in sec. 1 line 030 should reflect data for the entire period, and lines 031-033 - for the last three months; line 040 and line 020 are reserved for filling in the corresponding BCC. Line 070 of the calculation is formed only by policyholders on the additional tariff for the OPS, and line 090 is formed by employers paying SV for additional provision.
Rules for compiling the form of calculation for SV:
- The title page is filled in first - the data is taken from the registration tax certificates, the field reserved for the number of pages is left blank for now.
- Next, section 3 of the calculation of insurance premiums is filled in - here it is necessary to include personalized information on all insured persons registered in the reporting period. These are also those who, for various reasons, do not receive remuneration, but remain on the employer's staff. For example, maternity leave; child caregivers, employees on unpaid leave, etc.
- Then fill in subsection. 1.1 and 1.2 to sec. 1 - that is, contributions to OPS and OMS. Remember that the data must match those entered in sec. 3.
- To reflect contributions for VNiM, Appendix 2 to Sec. 1 - accruals are indicated here, as well as the insurance costs incurred and the amounts reimbursed by Social Insurance. If there were benefits in the period, Appendix 3 and page 070 of the appendix are additionally filled out. 2. If not, adj. 3 is not required.
- At the very end, the summary amounts are posted in the section. 1 - here are the OKTMO code, CCC contributions and accruals for the entire period, including for the last 3 months.
- In conclusion, the completed pages are numbered using the chronological method, the resulting number is affixed to the title page, the head of the insured certifies the EPCB with a personal signature and seal.
An example of filling out the calculation for insurance premiums 2017
The following is an example of compiling ERSV for 9 months. 2017. The format of sending depends on the number of staff of the insured. Employers with more than 25 employees are required to report only in electronic form (clause 10 of Article 431 of the Tax Code), others can also submit a calculation “on paper”. If the delivery obligation is performed by the representative of the insured, a notarized power of attorney will be required.
When sending a report, it is first necessary to check the specified information, since if there are errors or inaccuracies, the EPRS will not be accepted and a negative protocol will be received. At the same time, the payer may receive from the IFTS a requirement to provide explanations regarding the use of reduced tariffs or the reflection of non-taxable amounts. For example, error code 0400500003 means a mismatch in the calculation of personal information for individuals with the database of the tax service. Submission of incorrect TIN, SNILS or full name for employees entails a refusal to accept reports. In order for the calculation to be accepted, you should correct the information and send the document again.
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