Organizations and entrepreneurs using the labor of hired workers must once a quarter submit to the tax office a calculation of insurance premiums (RSV). We will talk about the rules for filling out the calculation in our article.

Basics of filling RSV

Since 2017, the Federal Tax Service has been administering insurance premiums, in connection with which it is from this period that it is necessary to submit a new type of reporting - calculation of insurance premiums (RSV). It is a report that combines information from the RSV-1 and 4-FSS, which were previously submitted to the FIU and the FSS, respectively.

The new form of the RSV was approved by the Federal Tax Service of the Russian Federation of October 10, 2016 No. MMV-7-11 / 551 and began to operate from the reporting for 2017. This legislative document also fixes the procedure for filling out the RSV.

All organizations and entrepreneurs who use hired labor in their activities are required to hand over RSV. The report must be submitted for each quarter, even if the activity was not carried out and the salary was not accrued.

What is included in the RSV

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. There are several sheets in the RSV that must be filled out by all employers, while other sheets are used only as needed.

Main sheets to fill out:

  1. Title page;
  2. Section 1 (with annexes) to reflect the amount of insurance premiums;
  3. Section 3 to reflect the personal data of employees of the organization.

The remaining sheets need to be completed only if they are appropriate for the status of the employer or the types of payments that he makes.

Let us consider in more detail (line by line) how exactly the standard RSV is filled out for most companies.

Title page

The title page information contains information about the employer itself and the direct form of the document, namely:

  • TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
  • KPP - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate subdivision to one or another territorial IFTS is confirmed;
  • document correction number - is designed to display information about whether the report is submitted for the first time for a specific period or is it a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
  • settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the half year - 31, for 9 months - 33, for the year - 34;
  • calendar year - shows which year the billing period belongs to;
  • submitted to the tax authority - you must specify the IFTS code in the form of 4 characters;
  • at the location (accounting) - is used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the territory of the Russian Federation, this code is 214;
  • name (full name) - it is necessary to indicate the full name of the legal entity or the full name of the individual entrepreneur;
  • OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company's registration documentation;
  • the form of reorganization (liquidation), as well as the TIN / KPP of the reorganized organization - fill in if the RSV is submitted by the assignee;
  • contact phone number - indicated for communication with the employee responsible for compiling the RSV;
  • number of sheets - reflects the number of transferred sheets and related documentation (if any).

An example of filling out the main part of the title page is presented below:

In the second part of the title page, information about the official signing the report is filled in - his full name and signature. As a rule, this is the head of the company, for which code 1 is provided. In addition, his legal representative can also sign the report, and then code 2 must be used. The date of filling out the RSV should also be on the title page.

An example of filling out the second part of the title page, see below:

The field associated with filling in information by an employee of the tax inspectorate must be left blank.

Section 1

In this section, you need to reflect information about insurance premiums calculated by the employer from the salary of their employees. Initially, it is necessary to enter information about OKTMO of the municipality on whose territory the organization or individual entrepreneur is located.

A separate block is used to reflect each type of insurance premiums, and the first 4 of them are filled in the same way. For example, let's fill in the block related to pension insurance:

  • 020 - BCC for this type of contributions;
  • 030 - the total amount of contributions for the billing period;
  • 030-033 - the amount of insurance premiums on a monthly basis.

See below for an example of how to fill in a block:

Similarly, it is necessary to fill in the blocks related to other types of contributions, namely:

  • 040-053 - health insurance;
  • 060-073 - pension insurance at an additional rate;
  • 080-093 - additional social security.

Blocks for these types of insurance are presented below:

As for the block for social insurance, it is filled in a different order. It consists of 2 parts, since the employer can independently carry out social expenses, including maternity benefits or sick leave payments.

Initially, it is necessary to pay the CCC related to social insurance, and then fill out the first part if the amount of calculated contributions for the period exceeds social expenses:

  • 110 - the total amount of contributions payable, taking into account the expenses incurred by the employer;
  • 111-113 - contributions for the past 3 months.

In case of excess of social expenses over the calculated insurance premiums, it is necessary to fill out the second part of the block according to the corresponding principle (lines 120-123).

Below is a sample of filling out the block in case of excess of insurance premiums over the social expenses of the employer:

Appendix 1 (subsections 1.1 and 1.2) to Section 1

Subsection 1.1 Annex 1 designed to reflect information on pension insurance. Initially, you need to put the payer's tariff code, depending on the taxation system used: 01 - OSNO, 02 - USN, 03 - UTII.

Each part of the subsection includes 5 indicators, namely:

  1. total from the beginning of the billing period;
  2. in just the last 3 months;
  3. amounts for each of the 3 months.

As for specific lines, they are used to display the following information:

  • 010 — number of insured employees (total);
  • 020 - the number of employees whose salaries are used to calculate insurance premiums. The number of these employees may be less than the total number of employees, for example, maternity leave is not included here;
  • 021 - the number of employees for whom the salary exceeded the established limit of the taxable base.

See below for more information about filling in these lines:

The rest of the lines are filled with the following information:

  • 030 - the total amount of payments to all insured employees;
  • 040 - the amount of payments not subject to contributions;
  • 050 - the amount of the taxable base for insurance premiums;

An example of filling these lines is as follows:

  • 051 - the basis for calculating insurance premiums in excess of the established limit;
  • 060 - the total amount of calculated insurance premiums;
  • 061 - the amount of insurance premiums from the base within the established limit;
  • 062 - the amount of insurance premiums from the base in excess of the established limit.

See below for an example of how to fill in the lines:

Subsection 1.2 Annex 1 is formed by a similar method, only for health insurance contributions. Note that there is no set limit, as well as a breakdown of the base and contributions into sizes within and above the established limit.

An example of filling out Subsection 1.2, see below:

Appendix 2 to Section 1

Appendix 2 contains information about contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block, fill in the following lines:

  • 001 - designed to fix the sign of payments (direct payments - code 1 and credit system - code 2). The coding depends on whether the subject of the Russian Federation belongs to the pilot project or not. In the case when social benefits are paid through the FSS, this applies to direct payments and code 1 is set, and if the benefits are paid by the employer and then reimbursed from the FSS, then the credit system and code 2 are used;
  • 010 - displays the number of insured employees;
  • 020 - indicates the total amount of salaries and remuneration paid;
  • 030 - the amount of earnings not subject to social insurance contributions is displayed;
  • 040 - the value of the base exceeding the established limit is fixed;
  • 050 - the base for calculating social insurance contributions is entered.

For the correct filling of the block, study the sample below:

In the following lines, separate payments are separated from line 050, namely:

  • 051 - the salary of pharmacy workers is indicated;
  • 052 - displays remuneration to crew members of ships registered in the international register;
  • 053 - payments of entrepreneurs on PSN are fixed;
  • 054 - the salary of foreign citizens and stateless persons is indicated.

An example of filling lines, see below:

The following lines are filled in like this:

  • 060 - calculated social contributions are displayed;
  • 070 - the employer's social expenses incurred at the expense of the Social Insurance Fund are fixed (various types of benefits);
  • 080 - indicates the amount of insurance compensation received from the FSS;
  • 090 - the amount is prescribed depending on the situation - insurance premiums payable or excess of insurance costs over calculated premiums. In the first case, the attribute code is affixed - 1, and in the second - the attribute code 2.

An example of entering information in these lines, see below:

Appendix 3 to Section 1

Appendix 3 is designed to break down the employer's social security expenses. Each line includes the following indicators:

  1. the number of cases of payments or their recipients;
  2. the number of payment days;
  3. amount of payments;
  4. including the amount of payments from the federal budget.

In this case, you need to fill in the following lines:

  • 010 - sick leave allowances (excluding the amounts of payments to foreign citizens or stateless persons);
  • 011 - from line 010 payments to external part-timers;
  • 020 - disability benefits issued to foreign citizens and stateless persons;
  • 021 - from line 020 of the allowance for external part-time workers;
  • 030 - benefits for pregnancy and childbirth;
  • 031 - from line 030 of the allowance for external part-time workers.

Below is an example of the formation of this block:

The following lines include the following information:

  • 040 - the amount of lump-sum payments upon registration in the early stages of pregnancy;
  • 050 - the amount of lump-sum benefits upon the appearance of a child;
  • 060 - the amount of monthly payments for child care;
  • 061 - the amount of payments for the first children from the total amount of monthly benefits;
  • 062 - the amount of payments for the second and subsequent children from the total amount of monthly benefits;
  • 070 - payments of additional days for the care of disabled children;
  • 080 - insurance premiums calculated on the basis of the taxable base in line 070;
  • 090 - burial allowances;
  • 100 - the total amount of all benefits;
  • 110 - the amount of unpaid benefits from the total amount of payments.

See below for an example of these lines:

Section 3

This section is required to display personalized information on insured employees, and each of them uses its own block with the following information:

  • 010 - correction number;
  • 020 - reporting period;
  • 030 - year;
  • 040 - serial number for the insured employee;
  • 050 - date of compilation of personalized information;
  • 060-150 - direct personal information on the employee, including TIN, SNILS, full name, date of birth, country code, gender, ID document code, details for this document;
  • 160-180 - a sign of the insured person in the insurance system (code 1 - registered, code 2 - not registered).

The mechanism for filling in this information is shown below:

Lines on the second sheet of personalized accounting for pension insurance are filled in as follows:

  • 190 is the number of the month;
  • 200 - the letter designation of the insured person (the most common HP is an employee);
  • 210 - the amount of payments;
  • 220 - taxable base for pension insurance within the established limit;
  • 230 - payments under GPC agreements from the taxable base;
  • 240 - the amount of calculated insurance premiums;
  • 250 - totals for lines 210-240 for 3 months.

See below for the rules for filling in these lines:

The following lines are filled in for pension contributions at an additional rate:

  • 260 - number of the month;
  • 270 - letter designation of the employee;
  • 280 - the amount of payments taxed at an additional rate;
  • 290 - the amount of calculated insurance premiums;
  • 300 - totals for lines 280-290 for 3 months.

An example of filling this block is shown below:

Additional RSV sheets

These sheets should not be filled out by all payers of insurance premiums. This moment depends on some features of an economic entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.

These sections include:

  1. Information about a physical sheet that is not an individual entrepreneur

The sheet is required to enter additional information to the title page if the RSV is formed by an individual who did not indicate the TIN. The sheet contains information about the date and place of birth, citizenship, details of an identity card, address of the place of residence;

  1. Subsection 1.3 of Annex 1 of Section 1

The sheet is used to reflect information on pension contributions at an additional rate. In this case, it is necessary to indicate the number of employees, the basis for using the rate, the amount of payments, the taxable base and the amount of the contributions themselves;

  1. Subsection 1.4 of Annex 1 of Section 1

The sheet is intended for calculating additional social contributions for civil pilots and coal miners. In the section, you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

  1. Annex 4 Section 1

The sheet is used to reflect excess payments on social benefits from the federal budget to workers who previously suffered from radiation disasters at the Chernobyl nuclear power plant, Mayak, and the Semipalatinsk test site. Payments must be specified for each accident separately and for each type of benefits;

  1. Annex 5 Section 1

The sheet is filled in by business entities that are related to the field of information technology. According to paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to use reduced insurance rates. The sheet must display the number of insured employees (should be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (should be more than 90%). In addition, the block should contain information about the state accreditation of the organization;

  1. Annex 6 Section 1

The sheet is intended for companies on the simplified tax system engaged in special activities related to sub. 5 p. 1 art. 427 of the Tax Code of the Russian Federation. The block is designed to calculate the share of income from a preferential type of activity to the total amount of income (should be at least 70%);

  1. Annex 7 Section 1

The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. The use of a preferential type of insurance is allowed if the income from these types of activities, as well as targeted income and grants, is at least 70% of the total income;

  1. Appendix 8 Section 1

The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. In the block I reflect information about the patent, as well as the amount of payments to employees working in activities on the PSN;

  1. Appendix 9 Section 1

The sheet is required to reflect information on the special rate of social contributions for foreign employees. In the block, you need to record the full name, TIN, SNILS, citizenship and the amount of payments for each employee;

  1. Annex 10 Section 1

The sheet is filled out in order to confirm the right to be exempted from paying insurance premiums from payments to students when working in student teams in accordance with subpara. 1 p. 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered in the block: full name, documents on membership in the detachment and full-time training, the amount of payments to students. The sheet must also include information about the entry of the detachment into the state register;

  1. Section 2

The sheet is filled out by the KFH with the inclusion of personal information for each member of the KFH, as well as for the amounts of accrued insurance premiums (as a whole for the KFH and separately for each participant).

The video material provides information on the rules for the formation of RSV in 2018:

Since 2017, insurance premiums (except for “injury” contributions) have been administered by the tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] ).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums-2018/2019: reporting composition

The calculation of insurance premiums consists of a title page and three sections:

  • section 1 "Summary data on the obligations of the payer of insurance premiums". It should be noted that the first section is the most capacious. It includes calculations for all contributions: for mandatory pension, medical and social insurance (except for “injury” contributions);
  • section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
  • section 3 "Personalized information about the insured persons" (this section is filled in for each insured person).

Employers (who are not heads of peasant farms) must submit:

Who represents The composition of the calculation of insurance premiums
All employers without exception - title page;
- section 1;
— subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
- section 3
Employers paying surcharge contributions and/or applying reduced rates

Title page;

Section 1;

Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1;
- Appendix No. 2 to Section 1;
- Annexes No. 5-10 to Section 1;
- section 3
Employers who have incurred expenses in connection with the payment of mandatory social insurance in case of temporary disability and in connection with maternity

Title page;
- section 1;
- subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
- Appendix No. 2 to Section 1;

Annex No. 3 to section 1;
- Appendix No. 4 to Section 1;

- section 3

Unified calculation of insurance premiums-2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. We will focus on the general requirements for filling out this calculation:

  • when filling out the calculation, you need to use black / purple / blue ink;
  • text fields are filled with printed capital letters. If the calculation is prepared on a computer and then printed out, then when filling out the calculation it is necessary to use the font Courier New 16-18 points;
  • calculation pages should be consecutively numbered, starting from the title page. The page number is written as follows: for example, "001" for the first page, "025" for the twenty-fifth;
  • fields are filled from left to right, starting from the leftmost familiarity;
  • cost indicators are reflected in rubles and kopecks;
  • in the absence of any quantitative / total indicator, “0” is put in the corresponding field, in other cases a dash is put down.

When filling out the calculation and preparing it for delivery under the ban:

  • correcting calculation errors by corrective or similar means;
  • double-sided printing of the calculation;
  • fastening sheets, leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, the code of the reporting/tax period. And, as practice shows, it is difficult for accountants to put down certain codes. Therefore, we dedicated to the codes indicated in the single calculation of insurance premiums.

Unified calculation: reporting and settlement periods

The reporting periods are the first quarter, six months and 9 months, and the billing period is the calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a unified calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting / settlement period (clause 7, article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted on the following dates:

How to present a single calculation of insurance premiums in 2019

Employers whose average number of individuals in favor of whom payments were made exceed 25 people for the previous reporting / billing period are required to submit a single calculation of insurance premiums in electronic form (clause 10 of article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

  • by submitting a settlement in person to the IFTS (this can be done by the head of the organization / individual entrepreneur or another person with an appropriate power of attorney);
  • by sending the calculation by mail with a description of the attachment and a notification of receipt.

Responsibility for late submission of a unified calculation of insurance premiums

If the calculation on the basis of the results of the reporting periods or the year is not submitted on time, then the penalty will be 5% of the amount of insurance premiums not paid within the established period, subject to payment/additional payment on the basis of this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for the untimely submission of the calculation, the tax authorities can not only impose a fine on the insured, but also block bank accounts (clause 3.2, article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the IFTS an updated calculation of insurance premiums if he finds that the previously submitted calculation contains errors that lead to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incompletely reflected (paragraph 1 of article 81 Tax Code of the Russian Federation).

The clarification should include those sections and annexes to them (except section 3) that were included in the initial calculation, subject to corrections to them.

As for section 3, it is included in the revised calculation only for those insured persons whose information is corrected / supplemented.

Which calculation is considered not submitted

The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

  • section 3 contains inaccurate personal data of an individual;
  • there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
  • the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
  • the amount of contributions to the OPS (based on a base not exceeding the limit value) in sections 3 for all employees is not equal to the amount of contributions to the OPS for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit insurance premiums to the IFTS at their location (clause 7, article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether a separate division has a separate balance sheet and its own current account.

Keep in mind that it is necessary to inform the tax authorities about the empowerment of the OP with the above powers (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance of 05.05.2017 No. 03-15-06/27777). The organization has a month from the date of granting the OP with the appropriate authority for this.

You can read more about filling out the calculation of insurance premiums.

Completing annexes 6 or 7 of the calculation of insurance premiums depends on the basis on which the NBCO applies a reduced rate for insurance premiums. If a reduced tariff is applied on the basis of paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, then in section 1 on line 001 you need to indicate the code “08” and fill out Appendix 6 of Section 1. If the reduced tariff is applied on the basis of paragraphs. 7 p. 1 art. 427 of the Tax Code of the Russian Federation, then in section 1 on line 001 you need to indicate the code "10" and fill out Appendix 7 of Section 1.

Rationale

From the Tax Code of the Russian Federation

<…>

Article 427. Reduced rates of insurance premiums

1. Reduced rates of insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code shall apply:

<…>

5) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified on the basis of codes of types of activity in accordance with the All-Russian Classifier of Types of Economic Activities) are:
food production*;
production of mineral waters and other soft drinks;
textile and clothing production;
production of leather, leather goods and footwear;
wood processing and production of wood products;
chemical production;
production of rubber and plastic products;
production of other non-metallic mineral products;
production of finished metal products;
production of machinery and equipment;
production of electrical equipment, electronic and optical equipment;
production of vehicles and equipment;
furniture manufacture;
production of sporting goods;
production of games and toys;
research and development;
education;
health and social services;
activities of sports facilities;
other activities in the field of sports;
processing of secondary raw materials;
building;
maintenance and repair of motor vehicles;
disposal of sewage, waste and similar activities;
transport and communications;
provision of personal services;
production of cellulose, wood pulp, paper, cardboard and products from them;
production of musical instruments;
production of various products not included in other groups;
repair of household and personal items;
real estate management;
activities related to the production, distribution and screening of films;
activities of libraries, archives, club-type institutions (with the exception of the activities of clubs);
activities of museums and protection of historical sites and buildings;
activities of botanical gardens, zoos and nature reserves;
activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph;
retail trade in pharmaceutical and medical goods, orthopedic products;
production of bent steel profiles;
production of steel wire;

<…>

7) for non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for citizens*, scientific research and development, education, healthcare in accordance with constituent documents , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional);

<…>

From the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]

On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation for insurance premiums in electronic form

<…>

Annex 5. Payer tariff codes 1

<…>
08* Payers of insurance premiums applying the simplified taxation system and whose main type of economic activity is specified in subparagraph 5 of paragraph 1 of Article 427 of the Code
09 Payers of insurance premiums paying a single tax on imputed income for certain types of activities and having a license for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with the Federal Law of November 21, 2011 No. health of citizens in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2011, No. 48, Art. 6724; 2016, No. 27, Art. 4219) have the right to engage in pharmaceutical activities or are admitted to its implementation
10* Payers of insurance premiums - non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare , culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional)
<…>

Appendix 7 to section 1

Appendix 7 is filled out by non-profit organizations on a simplified form that operate in the field of social services for the population, research and development, education, healthcare, culture and art, and mass sports. These organizations are entitled to reduced rates of insurance premiums (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation). *

On line 010, indicate the total amount of income on simplified taxation.

On line 020, reflect income in the form of targeted income for activities in the field of social services for the population, research and development, education, health care, culture and art and mass sports.

On line 030, indicate the income in the form of grants that the organization receives for activities in the field of social services for the population, research and development, education, health care, culture and art, and mass sports.

Question

Does an organization have to complete Appendixes 5 and 6 of Section 1 of the calculation of premiums if it is not an IT company and does not apply reduced rates?

Answer

No, these sections of your company do not need to be filled in (clauses 2.6, 2.7 of the Procedure for filling out the calculation), because:

— Appendix 5 to Sect. 1 is filled in by IT organizations that charge fees at reduced rates;

— Appendix 6 to Sec. 1 is filled in by organizations on the simplified tax system that accrue contributions at reduced rates.

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Calculation of insurance premiums for 2017 must be submitted no later than January 30. Previous reporting periods have shown vulnerable areas of calculation, where errors occur most often. The article will help to take into account these features and report on contributions to the tax authorities without any problems.

RSV submission deadlines

The deadline for submitting a calculation of contributions for persons making payments to individuals is the 30th day of the month following the reporting period. The settlement period is a calendar year, and the reporting periods are the first quarter, half a year, 9 months of the calendar year.

The calculation is submitted in the following terms:

For the 1st quarter of 2017 - no later than 05/02/2017;

For the first half of 2017 - no later than July 31, 2017;

For 9 months of 2017 - no later than October 30, 2017;

For the billing period (2017) - no later than January 30, 2018.

The calculation of insurance premiums in electronic form according to the TCS is submitted if the average number of employees for the previous reporting (calculation) period exceeds 25 people. This also applies to newly created organizations in which this indicator exceeds the specified limit.

For non-compliance with the procedure for submitting the calculation in electronic form, a fine is provided for under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

If the indicator is 25 or less people, then the payers themselves decide how to submit the calculation: in electronic form or on paper (clause 10, article 431 of the Tax Code of the Russian Federation).

How to fill out the RSV

The unified calculation of insurance premiums, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected]

In the calculation, they must be filled in (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11 / [email protected]):

  • title page;
  • section 1;
  • subsections 1.1 and 1.2 of Appendix 1 to Section 1;
  • annex 2 to section 1;
  • section 3.
When calculating and paying social benefits, you must also fill out Appendix 3 to Section 1. It reflects the benefits accrued in the reporting period. The benefit paid by the employer for the first 3 days of illness is not shown in this application.

If contributions to the TSO were accrued at additional tariffs, then subsections 1.3.1-1.3.2 will also have to be filled out.

When applying reduced rates:

  • Annex 5 to Section 1 is filled in by IT organizations;
  • appendix 6 to section 1 - "simplifiers".
If the company employs temporarily staying foreigners, then section 1 must be filled in annex 9.

If no salary was accrued to employees in the quarter, then subsection 3.2 of section 3 is not filled out (letter of the Federal Tax Service of the Russian Federation of March 17, 2017 No. BS-4-11 / 4859).

According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during one or another settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03 -15-07/17273).

Editor's note:

tax officials plan to update the calculation of insurance premiums. The adjusted form will apply for the reporting periods of 2018.

In the current form, some indicators will be corrected, the rules for filling it out will be adjusted, and the virtual format of its presentation will also change.

How to account for non-contributory expenses

The manner in which such amounts are reported in the report depends on whether they are recognized as an object of contributions or not. So, payments that are not attributable to the object of taxation should not be included in the calculation. If the payments are an object, but are not subject to contributions in accordance with the norms of Art. 422 of the Code, they should be reflected in the form.

The calculation indicates the taxable base. It is defined as the difference between the accrued payments, which are included in the object of taxation, and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.

Editor's note:

an example of non-taxable amounts are, for example, the rent paid to an individual for property rented from him, as well as allowance for caring for a child up to 1.5 years old.

However, the amount of rent is not shown in the calculation, since such payments are not subject to contributions (clause 4, article 420 of the Tax Code of the Russian Federation). Also, they are not named in Art. 422 of the Tax Code of the Russian Federation.

And the allowance paid to the employee is reflected in the calculation.

After all, the object of taxation of insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of article 420 of the Tax Code of the Russian Federation). Separately Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempted) from taxation of insurance premiums. In particular, these include monthly allowances for the care of a child up to 1.5 years old.

How to show social security costs in the calculation

1. If reimbursement of expenses occurs in one reporting period for expenses incurred in another period, these amounts must be reflected in the calculation (page 080 of Appendix 2 to Section 1 of the calculation) in the month in which funds are received from the FSS of the Russian Federation.

Note! Last year's expenses reimbursed by the fund in 2017 are not included in the calculation.

2. In the constituent entities of the Russian Federation, where, in accordance with Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, a pilot project of the FSS of the Russian Federation is being implemented, benefits are paid directly from the fund.

Therefore, payers of insurance premiums - participants in this project do not bear the costs of VNiM, respectively, they do not fill out annexes No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.

Exceptions are contributors:

  • who changed during the settlement (reporting) period the address of the location (place of residence) from the territory of the subject of the Russian Federation, not participating in the pilot project, to the territory of the subject of the Russian Federation - a participant in the pilot project;
  • located on the territory of the constituent entities of the Russian Federation, entering the pilot project not from the beginning of the billing period.
In this case, the completion of Annexes No. 3 and 4 of Section 1 of the calculation is carried out in accordance with sections XII-XIII of the Procedure for filling out the calculation.
Editor's note:

The Federal Tax Service of the Russian Federation said that the offset of excess expenses against the payment of contributions occurs without the application of the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8 / 10264).

For the procedure for offsetting the amounts of excess expenses for the payment of insurance coverage for social insurance under VNiM against assessed contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.

Therefore, in this matter, it is necessary to be guided by paragraph 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be made by the tax authorities themselves.

How to fill out RSV when using the simplified tax system and UTII

In line 001 of Appendix No. 1 to Section 1 of the RSV, you must indicate the tariff code used by the payer. The codes are prescribed in Appendix No. 5 to the procedure for filling out the form.

In columns 200 of section 3 of the calculation, the category code of the insured person is prescribed in accordance with Appendix No. 8 to the procedure. In this case, both indicators must correspond to each other.

The payer's tariff codes "01", "02", "03" correspond to one category code of the insured person "НР". Therefore, companies that pay contributions at the general rate and simultaneously apply the simplified tax system and UTII fill out one Appendix 1 to Section 1 of the RSV indicating one of the payer's tariff codes of any of the above.

How to complete section 3 of the PCV

When filling out section 3 "Personalized information about the insured persons" of the calculation of insurance premiums, the following must be taken into account.

The fields "Surname" and "Name", "Citizenship (country code)" must be filled.

If the insured person is a citizen of the Russian Federation, then the full name (patronymic name (if any)) field must be filled in as follows:

  • the fields are filled with uppercase (large) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and uppercase (large) letters are also allowed: I, V of the Latin alphabet;
  • fields should not contain numbers and punctuation marks (except for "." (dot), "-" (hyphen), "'" (apostrophe), "" (space);
Inadmissible in "Surname":
  • the presence of the symbol "." (period), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last character or the only character;
Inadmissible in the Name, Patronymic:
  • the presence of the character “-” (hyphen), “‘” (apostrophe), ” ” (space) as the first, last character or the only character;
  • location of the "." (period) after the "-" character (hyphen);
  • the presence of the symbol "." (dot) as the first or only character;
  • the arrangement of two or more characters in a row: "." (dot), "-" (hyphen), "'" (apostrophe), "" (space);
  • the presence of consecutive characters: "." (dot), "-" (hyphen), "'" (apostrophe) or combinations thereof;
  • the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.
Field "TIN in the Russian Federation":
  • verification of the capacity and correctness of the control number of the TIN (including filling in data with arbitrary technical values ​​\u200b\u200bstarting with 0000000000, 1234567890, etc.).
  • the "TIN" indicator should contain only numbers;
  • contain 12 characters;
  • the value indicated in positions 1 to 4 corresponds to the code of the tax authority (according to the SOUN classifier);
  • check for the absence in the field "TIN in the Russian Federation" of the values ​​​​from the list "00", "90", "93", "94", "95", "96", "98" in the first two digits.
SNILS indicator must be 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9.

The field "Series and number of the document", if such is the passport of a citizen of the Russian Federation (code 21):

  • this structure should look like "XX XX XXXXXX", where X takes numeric values ​​from 0 to 9 (space-separated series).
Date of birth field:
  • the date must not exceed the current one;
  • year of birth must not be less than or equal to 1900.

How to reflect in the calculation of insurance premiums the amount of recalculation for previous years

The Tax Service sent for information and use in the work a letter from the Ministry of Finance of the Russian Federation dated 08/21/2017 03-15-07 / 53488 on the issue of processing the calculation of insurance premiums.

From 01/01/2017, the correctness of the calculation and payment of these mandatory payments is supervised by the tax authorities. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, is submitted to the PFR and the FSS of the Russian Federation in accordance with the previous rules.

Therefore, if the company recalculates contributions for past settlement periods, then it is necessary to submit the updated forms to the appropriate funds. Recalculation amounts cannot be included in the RSV for the current year.

How to check the calculation of insurance premiums

Before handing over the calculations, check whether the control ratios are met.

Updated check tables to control the correctness of the reflection of indicators in the calculation of contributions ().

Editor's note:

it is possible to check the declared costs of temporary disability and maternity benefits, reflected in annexes 3 and 4 to section 1 of the calculation of contributions. The relevant CCs were sent by letter to the FSS of the Russian Federation dated June 15, 2017 No. 02-09-11 / 04-03-13313.

How to report on contributions in the presence of separate divisions

From 01/01/2017, companies must pay contributions and submit reports on them at their location and at the address of separate divisions that accrue payments and other remuneration in favor of individuals.

There are no exceptions for the largest taxpayers, so they submit insurance premium calculations to the inspectorate at their location. And if they have separate subdivisions, empowered to accrue payments to employees and pay contributions, also at their location.

The algorithm of actions is as follows. Organization:

  • submits a calculation of contributions and pays them exclusively at the place of its location if it independently calculates payments and other remuneration in favor of all employees, including in favor of employees of the EP;
  • having an EP, endowed with the indicated powers, is obliged to pay insurance premiums and report at the location of the organization and at the location of the EP, while:
1) if the company has EPs that had such powers before 01/01/2017 and after the specified date did not lose them, then it is not necessary to notify the inspection about the presence of EPs authorized to make payments to employees (it is necessary to continue to maintain a separate procedure for paying contributions and submitting settlements) ;

2) if from 01/01/2017 the company endowed the EP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspection at its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 [email protected] approved a form for reporting on the empowerment of a separate subdivision with the authority to accrue payments to individuals.

Letter of the Federal Tax Service of the Russian Federation dated March 6, 2017 No. BS-4-11 / [email protected]

When the tax authorities consider the calculation not submitted

The calculation is considered not submitted if:

Information on the total amount of insurance premiums for the CPI does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation must match the amounts of lines 240 of Section 3 for each month, respectively.

Inaccurate personal data identifying the insured individuals are indicated (full name - SNILS - TIN (if any).

Note that since 2018, the list of critical errors in the RSV will become larger. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:

210 - the amount of payments and other remuneration for each of the last three months of the reporting or settlement period;
220 - the basis for calculating pension contributions within the limit for the same months;
240 - the amount of calculated pension contributions within the limits for the same months;
250 - totals for columns 210, 220 and 240;
280 - the basis for calculating pension contributions at an additional rate for each of the last three months of the reporting or settlement period;
290 - the amount of calculated pension contributions for the additional tariff for the same months;
300 - totals for columns 280, 290.
The total data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Editor's note:

the company will have the opportunity to correct itself: for this, on the next day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will present the calculation with reliable data.

The updated calculation will be considered accepted, and the date of its submission will be determined by the original date of submission, if it is submitted within the time limits established by the Tax Code of the Russian Federation:
  • when sending in electronic form - within 5 days, counting from the date of sending the notification in electronic form;
  • when sending a paper settlement - within 10 days from the date of sending a notice on paper (clause 7, article 431 of the Tax Code of the Russian Federation).

What threatens for being late with the report and payment of contributions

For delay in submitting the calculation, a fine is imposed under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid within the prescribed period, subject to payment (additional payment) on the basis of this calculation, for each full or incomplete month from the date set for its submission. The upper limit of the fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.

Therefore, if all contributions are paid on time, then a fine of 1,000 rubles for a late payment will be fined.

For officials for this offense, a warning or the imposition of an administrative fine in the amount of 300 to 500 rubles is provided (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no reason to block the account in case of violation of the deadlines for submitting reports on contributions (letter of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. AC-4-15 / 8659).

Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation rely on non-payment of insurance premiums due to an underestimation of the base for them. If the company correctly calculated insurance premiums, but is in no hurry to pay them, then only penalties will be charged for the delay.

The penalty under Art. 120 of the Tax Code of the Russian Federation for gross violation of objects of taxation, income and expenses also applies to the base for contributions. Accordingly, for these gross violations that led to an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles

How to pay fines for late reporting

If there is still a delay in submitting the report, and a fine has been accrued, then you need to pay it

for each type of insurance separately for the corresponding CBC:

  • 182 1 02 02010 06 3010 160 - at the OPS;
  • 182 1 02 02090 07 3010 160 - at VNiM;
  • 182 1 02 02101 08 3013 160 - for CHI.
A minimum fine of 1,000 rubles also threatens for an unsubmitted zero calculation of contributions. This amount should be distributed to the budgets based on the norms for splitting the main tariff of 30 percent into certain types of compulsory social insurance (22 percent for the OPS, 5.1 percent for compulsory medical insurance, 2.9 percent for VNiM), namely:
  • 22:30 x 1,000 = 733.33 rubles - in the PFR;
  • 5.1:30 x 1,000 = 170 rubles - in the FFOMS;
  • 2.9:30 x 1,000 = 96.67 rubles - in the FSS of the Russian Federation.

How to fill in the "clarification"

Clarification of personal data.

Personal data reflected in section 3 "Personalized information about insured persons" of the calculation is specified on the basis of notifications received from the tax authorities: on the clarification of the calculation, on the refusal to accept it, that the calculation is considered not submitted or the requirement to provide explanations.

The specified section (3) of the calculation is drawn up as follows:

For each individual for whom inconsistencies have been identified, the appropriate lines of subsection 3.1 of the calculation shall indicate the personal data reflected in the initial calculation. At the same time, in lines 190-300 of subsection 3.2, “0” is put in character places: the value of “0” is used to fill in the total indicators of the specified subsection, and a dash is put in the remaining character places of the corresponding field;

For the same insured individuals, subsection 3.1 of the calculation is filled in with the indication of correct (up-to-date) personal data and lines 190-300 of subsection 3.2 of the calculation, if it becomes necessary to adjust individual indicators of subsection 3.2 of the calculation.

Clarification of other information.

Here it is necessary to take into account the following nuances:

If not all insured individuals were included in the initial calculation, then section 3 with data on absent individuals is included in the revised calculation and at the same time the indicators of section 1 of the calculation are adjusted;

If errors crept into the initial calculation according to the reflected information about the insured persons, then section 3 is again included in the “clarification” with information regarding such individuals, in which “0” is indicated in lines 190-300 of subsection 3.2 of the calculation in all sign-places, and at the same time, the indicators of section 1 of the calculation are adjusted.

If it is necessary to make adjustments for individual insured persons of the indicators reflected in subsection 3.2 of the calculation, then section 3 is included in the revised calculation with information regarding such individuals with the correct indicators in subsection 3.2 of the calculation, and if necessary (in the event of a change in the total amount of calculated contributions), it is necessary correct the data of section 1 of the calculation.

Errors that inspectors find

1. Inconsistencies in employee data

Many refusals to accept calculations occur due to inconsistencies in SNILS, passport data and full name. workers. Upon detection of distorted data, the program automatically refuses to accept the calculation, sending a notification of errors to the taxpayer.

Some incorrect information on SNILS was transferred from the PFR database. Companies reported such errors to the tax inspectorate in writing within 5 days, with copies of supporting documents attached, and inspectors manually made corrections to the database.

In other cases, enterprises themselves made mistakes when specifying information on insured persons. In the event of this situation, an updated calculation is submitted, there is no penalty for incomplete or inaccurate information.

2. Inconsistency in the amount of contributions in general and for each employee

Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively. In this case, it is also necessary to pass refined calculations.

3. Errors when comparing indicators for calculating contributions and form 6-NDFL

In most cases, the amounts of these reports should not be the same (for example, when paying dividends, paying for spa treatment).

In any case, the inspector has the right to demand clarification on the fact of discrepancies between these calculations, and the accountant is obliged to provide them. If discrepancies arose due to an error, then an updated calculation must be submitted.

4. Problems with zero settlement

Questions arose about the delivery of a zero calculation. There are no rules in the Tax Code of the Russian Federation that exempt payers of contributions from this obligation.

By submitting a zero calculation, the payer notifies the tax authorities that in the reporting period he did not make payments to individuals that are the object of taxation of insurance premiums. Failure to submit a zero calculation for insurance premiums will result in a fine in the amount of 1 thousand rubles for the organization and individual entrepreneur (clause 1 of article 119 of the Tax Code of the Russian Federation).

ARTICLE Selyanina Zh. S., Counselor of the State Civil Service of the Russian Federation of the 3rd class