The number of insured persons in the calculation of insurance premiums. Average listed and average size: where they are used and how they are calculated
If you do not provide the calculation of insurance premiums or violate the deadline, administrative responsibility and penalties will follow.
If the deadlines for submitting the RSV-1 form are violated (for the 4th quarter - until 01/30/2020), a fine of 1,000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or incomplete month of delay.
In 2019, submit a single report for the 4th quarter no later than 01/30/2020! No hyphenation is provided.
If errors or discrepancies are found in the form when filling out, then the report is not provided. Corrections are allowed to be made within 5 working days from the date of receipt of the notification from the Federal Tax Service Inspectorate. After the amendments are made, the date of delivery of the report is the day when the form of a single calculation of insurance premiums 2019 was sent for the first time (paragraphs 2 and 3, clause 7 of article 431 of the Tax Code of the Russian Federation).
What form RSV-1 to use
Conditions for filling RSV-1
Consider an example of calculating insurance premiums in 2019 for budgetary organization... GBOU DOD SDYUSSHOR "ALLURE" applies OSNO. General rates of taxation are established for calculation. The average headcount is 22 employees.
For the reporting months of 2019 accruals wages made (in rubles):
- October - 253,000.00;
- November - 253,000.00;
- December - 253,000.
We calculate insurance monthly to fill in RSV-1.
- PF RF: 253,000.00 × 22% = 55,660.00 rubles.
- OMS: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rubles.
- PF RF: 253,000.00 × 22% = 55,660.00 rubles.
- OMS: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rubles.
There was no excess of the base for insurance charges in favor of employees in 2019.
For reference on filling out the calculation of insurance premiums: for 9 months of 2019, salary accruals amounted to 759,300.00 rubles:
- PF RF: 759,300.00 × 22% = 167,046.00 rubles.
- OMS: 759,300.00 × 5.1% = 38,724.00 rubles.
- FSS: 759,300.00 × 2.9% = 22,019.00 rubles.
Estimated data for the 4th quarter (in rubles):
- Accrued salary - 759,000.00.
- Contributions to the Pension Pension - 166,980.00.
- OMS - 38 709.00.
- FSS - 22,011.00.
The final data for filling out the calculation of insurance premiums for 2019:
- charges - RUB 1,518,300.00;
- deductions to the Pension Fund of the Russian Federation - 334,026.00 rubles;
- OMS - 77 433.00 rubles;
- FSS - 44,030.00 rubles.
How to fill out the RSV-1 form correctly
The detailed procedure for filling out the calculation of insurance premiums in 2019 is set out in the order of the Federal Tax Service No. ММВ-7-11 / 551. Taking into account the provisions of the order, we will give an example of registration of the RSV-1 form for the 4th quarter of 2019.
Step 1. RSV-1 title page
On title page of a single calculation, we indicate information about the organization: TIN and KPP (reflected on all pages of the report), name, code economic activity, FULL NAME. manager, phone number. In the "Correction number" field, set 0, if we provide a single report for the first time in the reporting period, or set the next correction number. We indicate the IFTS code and the location code.
Step 2. Go to the third section of the RSV-1 calculation
Here you need to fill in personalized information about all insured persons in the organization, for each employee separately. Let's give an example of filling out information in the calculation of insurance premiums for a manager.
We reflect the number of the adjustment - 0, the period and date of filling.
We indicate personal data in part 3.1: TIN of the employee, SNILS, date of birth, gender and citizenship. For citizens of Russia, we set the value 643 (line 120), the country code is established by the decree of the State Standard of December 14, 2001 No. 529-st. The document type code (p. 140) is selected in accordance with Appendix No. 2 to the order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11 / [email protected] The passport code of a citizen of the Russian Federation is 21, we indicate the series and number of the passport (or information of another document).
We indicate the sign of the insured person: 1 - insured, 2 - not. Our example of filling out the calculation of insurance premiums 2019 provides for code 1.
Step 3. End of the third section of the RSV-1 calculation
We fill in part 2.1 of the third section of the unified insurance calculation: set the "month" field to 10 - October, 11 - November, 12 - December. We register the category code of the insured person. In accordance with Appendix No. 8 of the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected], "Employee" - the value of HP.
Step 4. Fill in the amount of payments and other rewards
The director's salary was 60,000.00 rubles per month. Total for the 3rd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles per month. We indicate these amounts in special lines of a single calculation of insurance premiums.
If one of the employees has exceeded the amount marginal base for calculating insurance premiums, we fill in part 3.2.2, guided by the limit values set forth in the government decree of November 15, 2017 No. 1378. For OPS in 2019 - 1,150,000.00 rubles per employee.
The third section of the unified insurance calculation (the first sheet and the end) is filled in for each employee separately! Overall size charges and insurance premiums for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies in filling out, the tax authorities will not accept the report! They will not accept it, and if errors are found in the personal data of employees.
Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the RSV-1 single calculation
In subsection 1.1 we indicate the payer's rate code. Information for filling out the calculation of insurance premiums for the 3rd quarter:
- 01 - for OSNO;
- 02 - for STS;
- 03 - for UTII.
Then we indicate the total values of section 3 of RSV-1.
First, we reflect the number of people:
- general;
- the number of those to whom accruals were made, included in the base for the calculation;
- who have formed an excess of the limit value of the base.
Then the size of charges and insurance premiums on the same principle as the number.
In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums) set the value to 22 (person). Do not fill in field 021, it indicates the number of individuals who have exceeded the base limit for accrual.
Field 030 - total amount charges, 040 - the amount of non-taxable payments, 050 - the basis for calculating insurance premiums, determined by the difference between fields 030 and 040.
Non-taxable payments (line 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:
- state benefits of the federal, regional and local levels;
- compensations and reimbursements established by the state, within the limits of the standards;
- one-off cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
- financial assistance at the birth of a child up to 50,000 rubles; amounts in excess of the specified limit are taxed;
- financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
- the amount of insurance contributions, including for additional insurance;
- other payments.
Field 051 - the amount of charges exceeding the limit value of the base.
Fields 060, 061 and 062 are the assessed contributions of the GPT. 060 - general (totals and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.
Step 6. Subsection 1.2 of Appendix No. 1 of Section 1
We fill in the data for the CHI in the same way as subsection 1.1:
- 010 and 020 - number;
- 030 - the total amount of charges;
- 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 050 is the difference between 030 and 040;
- 060 - the amount of calculated insurance premiums for compulsory medical insurance.
remember, that current legislation there are no limits (limits) for exceeding, under which special conditions apply.
Step 7. We fill in Appendix No. 2 of Section 1. We indicate the data for calculating the VNiM deductions
We will analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with clause 2 of the government decree of 21.04.2011 No. 294 and the letter of the Federal Tax Service of 14.02.2017 No. BS- 4-11 / [email protected] We indicate 01 if the organization is located in the region - a participant in the FSS pilot project, 02 - for all the others:
- 010 - indicate the total number of insured persons;
- 020 - the total amount of charges made for settlement period;
- 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 040 - the amount of charges exceeding the established limit. In 2019, it is equal to 865,000.00 rubles;
- 050 - base for calculating deductions;
- 051-054 - the amount of charges (by special conditions), If there are any.
Step 8. We finish filling out Appendix No. 2 of Section 1 of the RSV-1 single calculation
The fields are for amounts:
- 060 - calculated insurance premiums;
- 070 - incurred expenses for payment insurance coverage(sick leave, benefits);
- 080 - expenses reimbursed by the Social Insurance Fund;
- 090 - payable, they are equal to the difference between calculated insurance premiums and actually incurred expenses (060 - (070 - 080)).
We indicate 1 - when paying payments to the budget; 2 - if the expenses incurred exceed the calculated insurance premiums.
If the organization made payments for the reporting period sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, the data are not available.
Step 9. We fill in section 1 (summary data) of the unified insurance reporting
We indicate the amounts payable for each type of insurance coverage separately.
We fill in OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.
Step 10. Specify the budget classification code
We reflect the KBK in the unified contribution report in accordance with the order of the Ministry of Finance dated June 8, 2018.
Filling in RSV-1, if there were sick leave and benefits
If during the billing period the company's employees were sick or other types of benefits reimbursed by the Social Insurance Fund were accrued in their favor, then you will have to fill in additional sheets of the report. If there are payments at the expense of Social Insurance, you will also have to issue Appendix No. 3 to the first section of the calculation of insurance premiums.
The additional page of the report is drawn up according to general rules... In essence, the employer details information on temporary disability. That is, it reveals:
- the number of cases that have occurred during the reporting period;
- number of days of illness;
- the amount accrued at the expense of the FSS.
Then it is necessary to indicate the specific type of benefit that was accrued in reporting period... If there are several of them, then the employer fills in the corresponding lines of Appendix No. 3 to the first section.
Consider a sample of how to fill out an RSV with a sick leave using an example: in the state budgetary institution"Budgetnik" (State Budgetary Institution "Budgetnik") employed only two employees, including the director of the institution. Both employees are citizens of the Russian Federation, they have signed employment contracts. During the nine months of 2019, the number of employees of the GBU did not change.
In March, one of the specialists was ill for five days. In the same month, the Budgetnik State Budgetary Institution paid him sickness benefits in the amount of 8207.95 rubles. (including 3283.18 rubles at the expense of OSS funds in case of VNiM). Other expenses for payment of insurance coverage for VNiM in the institution were not made.
The total amount of employees' wages was:
- for twelve months of 2019 (reporting period) - 900,000 rubles;
-
- July - 100,000.00 rubles;
- August - 100,000 rubles;
- September - RUB 100,000.00
Other payments in favor individuals GBU "Budzhetnik" for nine months of 2019 did not produce. The limit values for insurance premiums for any of the employees for the reporting period of 2019 were not exceeded. Insurance premium rates applied by Budzhetnik in 2019:
- OPS - 22%;
- OMS - 5.1%;
- VNiM - 2.9%.
Right to reduced rates was absent. There was also no reason to charge additional insurance amounts. The amounts of contributions accrued by the State Budgetary Institution "Budzhetnik" for the mandatory health insurance, compulsory medical insurance and for VNiM were:
- for 12 months 2019:
- for OPS - 198,000.00 rubles;
- for compulsory medical insurance - 45,900 rubles;
- at VNiM - RUB 26,100.00;
- for the last three months of the reporting period:
- for July: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles;
- for August: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles;
- for September: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles.
This is how a sample of filling out the RSV-1 form for the Pension Fund of Russia in 2019 looks like, Appendix No. 3 to the first section.
Mainly RSV 2018 tax authorities will check only with 6-NDFL. At the same time, one indicator is important for controllers - the total value of all payments in favor of individuals
There is not much time left before the submission of the calculation of insurance premiums for 2018. We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. Settlement for 2018 is due until January 30, 2019 (Wednesday).
Now is the time to start collecting necessary information for a new report. By properly preparing all the data, you will minimize the risks of discrepancies detected by the controllers. Tax authorities will check the information provided according to a certain method. In total, the calculation includes 311 internal comparison breakpoints. But, more importantly, officials will check the Calculation against the 6-NFDL figures. What information should converge, we will analyze in today's material.
Attention! Especially for accountants, we have prepared reference books and documents that will help you to fill in the RSV correctly and submit it to the tax office in a timely manner:
You can fill in the RSV online in the BukhSoft program. She will do it in 3 clicks, on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before shipping to tax office the form will be tested by all verification programs of the Federal Tax Service. Try it for free:
Fill in RSV online
Why might the calculation be rejected?
According to the regulatory legislative provisions RSV 2018 will not be accepted by the tax authorities in two cases:
- the data from Section 1 and the total indicator of all insurance premiums for Sections 3 of the new calculation do not converge;
- errors were found in the information about employees (incorrect full name, SNILS, TIN).
If other discrepancies are found, RSV 2018 will be adopted, but the inspectors will require explanations during the verification process, which must be sent or the report must be corrected within 5 working days (clause 3 of Article 88 of the Tax Code of the Russian Federation).
The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No.BS-4-11 / [email protected], which contains control ratios RSV 2018 and sorted out some contradictory situations. If errors are identified that prevent the tax authorities from accepting the calculation, officials will notify the company about this. After making corrections, the calculation must be sent again.
In this case, it is necessary to submit not a "corrective", but a "primary" calculation, but with corrected errors. On paper, the updated "primary" calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via the TCS - within 5 working days (clause 7 of article 431 of the Tax Code of the Russian Federation).
See also:
- Correct calculation of insurance premiums for the 4th quarter of 2018 (sample filling);
Reconciliation of reports on insurance premiums - what should converge with what?
Let us analyze what information from other mandatory reports will be verified by tax inspectors with the data in RSV 2018 for the year.
RSV 2018 and SZV-M
Tax authorities will check lines from 070 to 100 of Section 3 of the RSV 2018 with personalized information about employees (in the same way, the FIU checks the employee's data in SZV-M). Inspectors will check for discrepancies in the names of employees, SNILS numbers and, if available - TIN. The check will be carried out from the database of the automated information system.
If at least one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company of this.
Addendum to the article: on the inclusion of data from forms SZV-M in section 3 Calculations of insurance premiums to the IFTS is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06 / 22747.
Intra-settlement check
Inspectors will also be interested in the correctness of the data on the number of insured persons entered in RSV 2018. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 Appendix 1, Appendix 2 to Section 1 of the Calculation.
The controllers will review the information on the number of all insured persons and check whether this number is less than the number of employees from whose salaries the insurance premiums are calculated. The number of insured persons cannot be less than the number of employees employed in the company for whom the contributions are paid. Reconciliation will be carried out for each reporting month and will require explanations if discrepancies are found. In response, you need to send a clarifying calculation to the IFTS at the place of registration.
RSV 2018 and 6-NDFL
Mainly RSV 2018 tax authorities will check only with 6-NDFL. At the same time, one indicator is important for controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of RSV 2018.
This line will be checked by the inspectors with line 020 of Section 1 of 6-NFDL, which indicates the amount of income of individuals. If the data does not agree, officials will demand explanations from the company.
Please note that if you filed 6-NDFL for 2018 with the IFTS, then RSV 2018 will also have to be submitted to the tax authorities. Moreover, this must be done even if in reporting quarter all income paid to individuals were not subject to insurance premiums by law. Such a note was made in the letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. BS-4-11 / [email protected]
In accordance with VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance":
7.2. On line 010, the corresponding columns indicate the total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively ...
7.3. On line 020, the corresponding columns shall reflect the number of individuals, from payments and other remunerations to whom insurance premiums have been calculated in accordance with the rate of insurance premiums applied when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.
The procedure for calculating the insured persons has not been established, you indicate the general indicators. A situation similar to yours can only arise if in 2017 payments were made (for example, bonuses) to employees who were dismissed in 2016. If there were no such payments, then, in our opinion, the indicators should either coincide, or the number of insured persons should be greater (this situation arises if the organization employs persons in respect of whom there were no payments subject to insurance premiums. For example, women on nursing leave for a child, etc.)
Question on completing Appendix No. 2 in the Calculation of insurance premiums The number of insured persons what should include? On July 20, 2017, I addressed this question, received the answer: In Appendix 2 of the Calculation of insurance premiums, the number of insured persons, in total, should include everyone with all signs of insured persons 1 and 2 or only with sign 1 ". I submitted a report, received a notification from the Federal Tax Service : group 2 st010 appendix 2 p1 SV = amount of line 180 R.3 SV = 1 How to correctly fill in Appendix 2 the number of insured persons?
Answer
Lilia Habsalyamova answers, expert in the field of regulatory legal regulation of insurance premiums
The number of insured persons in the social insurance system can be found by summing up the number of sections 3, in which line 180 indicates the sign "1". If there are foreign employees with temporary-staying status, then their number can be taken from Appendix 9 to Section 1. Based on the text of the question, the accountant incorrectly indicated the number per quarter. Column 2 of line 010 of appendix 2 to section 1> = one of columns: 3, 4 or 5 of line 010 of appendix 2 to section 1. When calculating the number of insured persons for the second quarter, it is not necessary to take into account dismissed employees in the first quarter.
Check the calculation of insurance premiums according to the FTS formulas
3.Total number of insured in the last three months = maximum of three months
The ratio works here:
column 2 of line 010 of subsection 1.1 of appendix 1 of section 1> = one of columns: 3, 4 or 5 of line 010 of subsection 1.1 of appendix 1 of section 1.
A similar ratio for subsection 1.2 of Appendix 1 of Section 1 and Appendix 2 to Section 1:
column 2 of line 010 of subsection 1.2 of appendix 1 of section 1> = one of columns: 3, 4 or 5 of line 010 of subsection 1.2 of appendix 1 of section 1.
Column 2 of line 010 of Appendix 2 to Section 1> = one of columns: 3, 4 or 5 of line 010 of Appendix 2 to Section 1. *
If, when checking the indicators for the points above, you find a discrepancy, make sure that you have taken into account all employees. Include in the total number of insured persons all employees with whom there are employment and civil contracts. These include those who did not have payments subject to insurance premiums in the reporting period. For example, women who are on parental leave.
In the number of persons whose payments were assessed, take into account only those who were paid remuneration taxable and assessed insurance premiums. Check to see if you've accounted for employees who quit during the reporting period. They also need to be included in the number on an accrual basis over the past three months and in those months when they were still registered in the organization and they were paid income.
Example... From January to April, the organization has 50 employees under labor contracts, of which two are women on parental leave. At the end of May, three employees quit. There are no employees whose base exceeds the limit value.
The number of insured persons must be reflected as follows:
When filling out the calculation of insurance premiums, you need to enter information in line 020, which is included in various sections and applications.
Information about the insured persons
In line 020, you need to display information about the number of individuals, from whose remuneration insurance premiums were charged during the period for which the RSV is formed. When entering information, you need to take into account the order of presentation of information:
- information on the number of insured persons is indicated in different annexes, since the breakdown is made by type of insurance;
- for pension insurance, subsection 1.1 is filled in, for medical insurance - subsection 1.2, for social insurance - the total number of insured persons on line 020 is not indicated.
In the calculation of insurance premiums, the number of individuals insured in the compulsory pension system and health insurance... This applies to those employees who received payments for the billing period from the beginning of the year, as well as for the last three months, broken down by month.
Important! If a company in the reporting period ceases to operate due to liquidation, it transfers information to the RSV before the submission of the interim balance sheet. The same action is envisaged for the reorganization of the company.
Information about the insured persons in the OPS system
To reflect this information, line 020 of subsection 1.1 is used. It contains information about those insured persons, on whose incomes pension insurance contributions were accrued in the reporting period. Such individuals include full-time employees or those employees with whom GPC contracts are concluded.
In line 020, the indicator of the number of insured persons is calculated as the listed number of individuals, including those dismissed and hired in the reporting period. Also, these persons should receive remuneration, which, according to the law, is subject to insurance premiums. If an employee is included in the insurance system, but did not receive remuneration, then he does not need to be included in the number of insured persons on line 020.
For example, if the company does not actually operate, but there is a director on the staff who does not receive payments, then he should be included in line 010, but not in line 020. If the employee was dismissed, and the payment was made to him in the reporting period, then he must be included in line 020. However, only if insurance premiums were calculated from this payment.
Information about insured persons in the CHI system
To reflect this information, line 020 of subsection 1.2 is used. It contains information about those insured persons on whose incomes medical insurance premiums were charged in the reporting period. Reflection of information has some features:
- the number of insured persons on line 020 may not coincide with the information included in line 010;
- some organizations are entitled to use preferential rates when calculating insurance premiums. In this case, insurance premiums may not be charged, but employees are still included in the compulsory health insurance system.
The peculiarities of filling in line 010 of the calculation of insurance premiums are described in this one.
Information about insured persons in the OSS system
In Appendices 2 and 3 of Section 1, line 020 reflects the amounts of accrued benefits for temporary disability and maternity. Insured events include payments to insured persons, both Russian and foreign citizens. The exception is highly qualified foreign employees, as well as employees under GPC contracts. By these categories social insurance not produced.
On line 020 in Appendix 2, the amounts of payments are entered, both in total and with a division by months of the last quarter. On line 020 of Appendix 3, the amounts for foreign citizens are entered - the number of insured events for temporary disability and maternity, as well as the number of days and the amount of benefits paid.
In Appendices 2 and 3, you need to indicate only those cases that relate to the current reporting period. If there is an excess of expenditures, negative indicators are not indicated. Benefit payments from previous years are also not included in the annexes.
The video contains information on how to fill out an insurance premium calculation: