Calculation of insurance premiums in the FNS form. Insurance Contribution Reporting Form
Currently, the EPCR is under development in a new form. Since the process of amending reporting is not quick, Order of the Federal Tax Service No. MMV-7-11 / [email protected] dated 10.10.16, still continues to operate. Consequently, the unified calculation of insurance premiums in 2018, the Excel form, download below, is still being submitted according to the regulations adopted in 2017.
Let’s see how the completion of the new calculation form for insurance premiums takes place. Indeed, for many taxpayers, the EPCB is a completely new report, since it has been submitted relatively recently, that is, from 01/01/17. Changes occurred due to the adoption of chapters by officials. 34 in the Tax Code on SV (insurance premiums).
The tax calculation for insurance contributions, KND form 1151111, has replaced the long-familiar reporting documents on contributions for all types of insurance, except for injuries. Now, for these payments reporting is submitted on one form and not to the funds, but directly to the tax office. This was done to streamline the administration and control of the CB in connection with the entry into force of the chapters. 34 and the transfer of the relevant functions of the Federal Tax Service.
New 2018 premium assessment form - planned innovations
Since mid-2017, the development of updates in the EPCB form has begun. However, to date, a new form of calculation of insurance premiums has not been approved. Therefore, all taxpayers continue to apply the form from Appendix 1 to Order No. MMV-7-11 / [email protected]
What exactly will change in the EPCB? Corrections will affect the rules for reflecting information in separate sheets of a document, and the rules for generating a report will also be changed. Let us outline in general terms what innovations await accountants.
Planned changes in the form for calculating insurance premiums from 2018:
- General changes - separate tariff codes are excluded for those CB taxpayers who combine two special modes (simplified and imputed). Due to this, the mechanism for reflecting data on contributions is simplified, since there will no longer be a division into basic and preferential tariffs. It is forbidden to enter indicators with a negative value in the document - this applies to all taxpayers. Another change is provided for those firms that operate in regions with a pilot FSS project. We are talking about the exclusion submitted on the same form adj - 3 and 4 to sec. 1. But provided that the company territorially changed the region in the past period and for some time was located in the subject of the Russian Federation where the pilot project does not work, it will still be necessary to fill out these sheets.
- Changes in the formation of Sec. 1 - in the new ЕРСВ form the row with the data reflecting the value of NE for the last months (three) periods is removed. For example, in Sec. 1 is p. 030, 050, 070, 090. According to the innovation, the CB value will be presented according to general data (total for the period) and with a breakdown of indicators for the last months. The name adj - is slightly modified 1, name p. 051 sub. 1.1 (from the excess to the value within the limit). Officials completely excluded from the form adj - 8 (for IP on a patent) about data for using reduced tariffs for CB, as well as other 1.4 to adj. 1. Added adj. 1.1 (instead of Sub 1.4) to reflect additional contributions for the social security of individual employees. Corrected adj. 2 to sec. 1 - p. 001 is now intended for entering data on the tariff, and the sign of payments will be entered in p. 002; removed p. 051-054. If a taxpayer for the period used several tariffs on CB, the number of sheets with adj. 2 by the number of working tariffs in the period.
- Changes to entering personal data sect. 3 - a new line will be added to enter data on the type of adjustment - the original, canceling or correcting. Moreover, corrective information for past periods must be submitted simultaneously with the initial information for the period of refinement. Which form should be used in this case? The EPCB form is applicable for the period of corrections. The name of page 270 has been changed - instead of the tariff code, the code of the insured individual will be (the values \u200b\u200bare approved in Appendix 9).
- EPCB code adjustments - in addition to the EPCB form itself, tax authorities additionally adjusted some values \u200b\u200bof the form codes. In particular, the encoding values \u200b\u200bof document submission locations in the Federal Tax Service Inspectorate have been expanded (for individual entrepreneurs and legal entities-peasant farms). In addition, tariff codes have been reduced and modified. All relevant values \u200b\u200bwill be given in the relevant applications of the updated edition of the Order.
How to fill out the calculation of insurance premiums form
Actual rules for filling out the Calculation of insurance premiums form are given in Order No. MMV-7-11 / [email protected] The document includes a title block and three sections - according to information about SV for all taxpayers, according to SV for heads of peasant farms, and personal (personified) information on citizens. The form contains many subsections and applications.
Who and which pages of the EPCB are required to submit:
- All taxpayers form the title, sec. 1 and 3, sub. 1.1 and 1.2 to adj. 1 sec. 1 adj. 2 to sec. 1.
- Employers using doptarifami or using preferential reduced tariffs, are sub. 1.3.1-1.3.3 and 1.4 (to adj. 1 from sec. 1), and also adj. 2, 5-10 and the entire section. 3.
- Employers who have in the past period the costs of VNiM of individuals are required to enter data in adj. 3, 4 from Sec. 1.
Filling out a new calculation form for insurance premiums - rules:
- The report should be generated quarterly - starting with 1 quarter. and until the end of the year (calendar).
- The standard deadline is the 30th (paragraph 7 of stat. 431). For example, in 2017, the EPCB should be delivered by 01/30/18, and for 1 sq. Km. - until 05/03/18, etc.
- All information in the calculation is introduced by cumulative accumulation of indicators.
- If the employer does not have payments to citizens, nulling on the EPCB with dashes or zeros on the digital lines is mandatory.
- Filling in all the sheets is not required, but the formation of mandatory pages is necessary taking into account the above features.
- Cost indicators are given by accountants in rubles and kopecks, without mathematical rounding.
- A refinement for EPCB is formed when the base and amounts for ST are underestimated, as well as when discrepancies according to the Constitutional Code (control ratios) are revealed (independently or with the help of tax inspectors). The list of relevant COPs is here.
- In terms of EP staff income, ЕРСВ is submitted by the subdivision to the Federal Tax Service Inspectorate at the place of registration in the case when the branch independently settles accounts with citizens.
Form of delivery of a single calculation of insurance premiums
How are report forms of the Unified calculation of insurance premiums submitted? The answer can be found in paragraph 10 of the stat. 431 of the Code. It is stated here that those employing companies, the number of which is equal to 25 people or more, are required to send the document only electronically. For this, special services are applied, it is possible to conclude a service contract with a data operator.
All other companies, including individual entrepreneurs, that is, having less than 25 employees, have the right to use any convenient form submission method - both “on paper” and through the TCS. When forming a paper form, it is allowed to enter information in block letters and capital letters using traditional ink. You can send such a report by mail (a valuable letter with a description) or by personal visit to the Federal Tax Service Inspectorate (with the attached file on the flash drive).
The program for the calculation of insurance premiums
The ЕРСВ form for reflecting data on assessed contributions, base, expenditures for military and technical measures and other indicators is available in all special services for generating reporting documents. This, for example, 1C, as well as the official federal program of the Federal Tax Service under the name Taxpayer YUL. Unlike 1C, which you need to buy for use and subsequent regular updates, the Taxpayer of Legal Entities is available at any time on the federal portal of the tax inspectorate.
The FTS program provides an opportunity not only to correctly enter data, but also to clarify the presence of errors. Before sending EPCB to your tax, be sure to check the calculation of insurance premiums according to the FTS formulas. Recommended COPs are given in the letters of the tax authorities - more about the ratios here. If you do not carry out the verification, all inaccuracies will be detected by the inspector at the time of acceptance, and anyway you will have to make adjustments in order for the report to be accepted.
Example of filling out the calculation of insurance premiums form
The correct formation of the EPCB depends on how the taxpayer contributes. Mandatory pages are submitted by all firms, and others - only upon payment of the corresponding amounts or reflection of the costs of VNiM. After entering all the information, the accountant numbers the sheets - the first page is assigned to the title of the document, the rest are numbered in chronology. The total number is indicated on the title.
If the company employs only a manager, data is also submitted to him. The requirement is also true in the case when the employer has no business activity and there are no settlements with citizens. In addition, it should be noted who exactly submits the form - the payer of CB or his officially authorized representative. In the latter case, data on the supporting document are provided.
An example of filling out the calculation of insurance premiums form is here:
Calculation of premiums 2018 - download the form for free (Adobe format):
Calculation of insurance premiums 2018, Excel form - download the form:
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Since 2019, part of the control functions for the correct calculation and payment of insurance premiums has been transferred to the Federal Tax Service, which has caused many changes in the formation and presentation of reports by employers.
A new report regarding insurance premiums has been added. Canceled some mandatory documents for delivery earlier. Reporting location changed. Now, policyholders must report on contributions and to the tax office. This innovation led to the introduction of new BSCs for the transfer of funds.
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It is important to know that late correction of errors in the new report entails penalties. Therefore, it is worth knowing the rules for its preparation, the timing and procedure for delivery to all employers.
What documents need to be handed over
In relation to actions with insurance premiums in 2019, employers will report with other documents. In addition, their reception is entrusted to the tax service, as it controls the timeliness of making their payments and charges.
However, a decrease in documentation is not expected. From now on, it is necessary to form four reporting codes: one each in the IFTS and the FSS, two in the FIU (Federal Law No. 243 of March 3, 2019).
The RSV-1 and 4-FSS were replaced by a single document, which reflects the calculations of the due contributions. The insurers will represent him to the tax authorities. At the same time, contributions for injuries remained under the control of the FSS. Such changes entailed the introduction in 2019 of other BSCs for insurance premiums.
For the Pension Fund, it is now necessary to prepare a report on the insurance record of personnel.
The first document is formed by all enterprises with hired employees working under labor and civil law contracts, the income of which is assessed. The deadline for submission is every 15th day.
The newly introduced report on the insurance experience of employees is generated by all organizations and entrepreneurs every year and is due to be submitted by March 1. Therefore, the first reporting set must be prepared and submitted for verification by 03/01/2018. Its unified form has not yet been developed.
The Social Insurance Fund will accept injuries at the usual time. There are no changes. Formalization of the document form has not yet been completed.
So, starting in 2019, employers are preparing the following reports on insurance premiums:
What it is
The calculation of insurance premiums is the new quarterly reporting of employers. It should be submitted to the IFTS, starting from the first quarter of 2019.
The calculation reflects information on all contributions made for social insurance, with the exception of contributions for injuries of employees remaining in the charge of the Social Insurance Fund.
The unified form and the rules for drawing up a new report were established by order of the Federal Tax Service No. MMV-7-11 / 551 of 2019 and should be applied from the first quarter of this year.
In addition to the title page, the new document includes three large sections, comprising a total of 24 pages. They will reflect the indicators of previously existing and RSV-1.
This year, reporting will be presented by quarter. However, in the future, from 2019, the Ministry of Labor’s proposal for monthly surrender is considered.
Who is renting
A new report on insurance premiums in 2019 is generated by all enterprises and individual entrepreneurs, under whose supervision there are personnel working under labor or civil contracts, and receiving income that is taxed on social (medical, pension) insurance contributions.
An example of filling out a new report on insurance premiums in 2019
The new RSV consists of a title and three sections, the first of which contains 10 applications, the second one. Completely fill out the entire document is not necessary.
Mandatory parts for preparation by all companies:
- Title page.
- The first section reflects the summary data.
- From Appendix No. 1, Subsections 1.1 and 1.2.
- Appendix No. 2.
- The third section.
All other sheets of the report are handed over in the presence of initial indicators for their compilation.
A sample of filling out the calculation of insurance premiums (KND form 1151111):
Calculation Example
Initial conditions: In the staff of LLC Kurs, working on the simplified tax system and applying the basic rate of insurance premiums, one employee is a director (P. Kovalev). The company accrued insurance premiums in its first quarter of 2019.
The income of P. Kovalev, taxed by contributions, amounted to:
With these payments to P. Kovalev The following insurance premiums have been calculated:
Total income P. Kovaleva for three months amounted to: 75,500 * 3 \u003d 226,500 (rubles).
The amount of insurance premiums of LLC “Course” for the first quarter:
Drawing up a single calculation in this case is convenient in the following order:
- First, fill out the third section. It is issued for all insured employees and contains data for the last quarter. According to an example, these are the amounts for January-March per person. In the case of a larger number of employees, the number of entries should correspond to the total staffing.
- Next, you should enter information on pension contributions (sub. 1.1 from app. 1 section 1). Here it is necessary to calculate and include data on personified accounting from the completed third section.
- Then you can proceed to fill out the information on compulsory medical insurance: sub. 1.2 from adj. 1 sec. 1.
- At the next stage, social insurance is filled. Calculation of indicators is made in adj. 2 sec. 1 report. If there are expenses for hospital or benefits in the billing period, an adj. 3. In the example under consideration, only line 070 from adj. 2 since Kovalev P.P. sick leave and benefits were not paid.
- Now filling in the first section. This reflects the amount of contributions to be paid. For each type of CB, its own is used, taking into account changes from 2019.
- At the end, all report sheets are numbered. Their total number is indicated in the title page. The document is certified by signature with the date of drawing up.
Registration in 1C
A single calculation in the software 1C “Salary and Personnel Management 8” and “Accounting 8” is generated automatically. To do this, click the "Fill" button.
The appearance of the report occurred:
- in version 3.1 with the release of release 3.1.2.139;
- in version 3.0 - with the release of 3.0.46.16;
- in edition 2.5 with the release of 2.5.115.1;
- in edition 2.0 - with the release of 2.0.66.23.
In revisions 3.1 and 2.5, the report is in the 1C-Reporting service. You need to go through the tab "Reporting, Help." Then click “Create” and find the desired form in the “Tax reporting” section.
In version 3.0, a single assessment of contributions can be found in the "Reports" section. Select the tab “Regulated reporting”. Next, as in other editions of 1C, click "Create" and go to the "Tax Reporting" section, in which select it under the name "Calculation of Insurance Contributions".
In version 2.0:
- go to the "Reports" menu;
- select the section “Regulated reports”;
- click on the “Tax reporting” view;
- find a document by name.
Order and form of delivery
The tax code obliges all employers paying insurance premiums for personnel to report on them at the end of each reporting period (paragraph 7 of Article 431). Reports are submitted by legal entities and individual entrepreneurs according to the results of salary payments to employees and assessments of contributions for quarters, semesters, nine months and years.
It is not required to submit a new unified RSV in the absence of payment of income and other remuneration. The situation with the heads of farms is exceptional. On the basis of Article 432 of the Tax Code, they must submit reports at the end of the year (paragraph 3) and before its completion in the event of termination of their activities (paragraph 4).
The deadline for submitting a single calculation of contributions for the first quarter is May 2, as April 30 is a day off, May 1 is a holiday.
As well as before, the presentation of the document depends on the staff size. If the company employs more than 25 people, a new report on insurance premiums in 2019 must be submitted in electronic version via the Internet. With a smaller number of personnel, paper delivery is allowed.
Attention! The timing of the submission of a single calculation is not affected by the filing method.
If during the audit the tax inspection reveals a discrepancy between the amount of pension contributions for each individual with the final result, the calculation will be recognized as not submitted. The Federal Tax Service Inspectorate must send a notification to the policyholder. From the moment it is received, the employer has five days to correct the errors. Otherwise, a fine will be imposed.
All organizations and individual entrepreneurs (policyholders) will have to fill out a new calculation of insurance premiums (RSV) for the first quarter of 2017 for the first time. How to form a new calculation? What is the deadline to submit it to the IFTS? How to report to organizations on the simplified tax system that apply reduced rates of insurance premiums? This article is an instruction for filling out a new calculation of insurance premiums, and also contains a sample of RSVs for the 1st quarter of 2017 filled out with a specific example.
Changes in reporting on insurance premiums since 2017
Since 2017, employers have faced serious changes: pension, medical and disability contributions and in connection with motherhood (except for “injuries” contributions) have passed from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In this regard, Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551 approved a new form of calculation of insurance premiums, which must be submitted to the IFTS to all enterprises, regardless of the legal form and owners of their own business (IP) having workers.
A new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax authorities identify three main goals for which the new reporting has been introduced:
- reducing the administrative burden on the business by reducing the number of regulatory bodies;
- reporting optimization;
- improving the quality of inspections.
You can learn more about changes in reporting from 2017 from our materials: "", "".
Methods and deadlines for the delivery of a new calculation
A new reporting document must be submitted to the territorial tax service. There are two ways to do this:
The deadline for submitting a new calculation for insurance premiums in 2017 is before the 30th day of the month following the reporting period:
In 2016, the method of submitting the calculation of insurance premiums (RSV-1) affected the admissible deadline for reporting. Those who report electronically had 5 days to complete the delivery of RSV-1. Thus, lawmakers apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. There is a single deadline for all taxpayers: the calculation of insurance premiums is due by everyone until the 30th day of the month following the reporting period.
Composition of calculation of insurance premiums
The composition of the calculation of insurance premiums in 2017 is as follows:
- title page;
- a sheet for persons not having the status of an individual entrepreneur;
- Section No. 1, which includes 10 applications;
- Section No. 2 supplemented by one appendix;
- Section No. 3 - contains personal information about the persons for whom the policyholder makes contributions.
At first it may seem that the new calculation of insurance premiums is very large - only to section 1 there are 10 appendices! However, you should not be scared. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out which sections of the new calculation you need to create and submit to the inspection:
What sections of the calculation of insurance premiums to fill out | |
---|---|
Calculation sheet (or section) | Who makes up |
Title page | All policyholders |
Sheet “Information about an individual who is not an individual entrepreneur” | Individuals who are not individual entrepreneurs, if they have not indicated their TIN in the calculation |
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3 | All organizations and entrepreneurs who paid income to individuals in the 1st quarter of 2017 |
Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and entrepreneurs transferring insurance premiums at additional rates |
Annexes 5-8 to Section 1 | Organizations and entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the STS) |
Appendix 9 to Section 1 | Organizations and individual entrepreneurs that paid income to foreign or stateless employees temporarily residing in the Russian Federation in the 1st quarter of 2017 |
Appendix 10 to Section 1 | Organizations and entrepreneurs who paid in the 1st quarter of 2017 income to students working in student groups |
Annexes 3 and 4 to section 1 | Organizations and individual entrepreneurs who paid hospital benefits, children's benefits, etc. in the 1st quarter of 2017 (that is, are associated with compensation from the Social Insurance Fund or payments from the federal budget) |
Filling calculation for insurance premiums for the 1st quarter of 2017: rules
When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premium accounting card reflecting the payments and remuneration accrued and paid to individuals in 2017. See “”.
Given the list of non-taxable payments presented in article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results fit into the corresponding calculation fields. Cm. " ".
As we already said, you need to fill out the calculation of insurance premiums in 2017 according to the form approved by Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551 () in compliance with 7 fundamental rules that are approved by the same document:
- each field is intended for a certain indicator; it is impossible to supplement with other information;
- pages are drawn up in the appropriate cells in this way: "001", "002" ... "033";
- two fields are selected for the decimal: the first part is the integer part, and the second is the remainder;
- text fields are filled from left to right, starting from the first window;
- cost indicators are indicated in rubles and kopecks, separated by a dot;
- when filling out a document on the computer, the font Courier New (16-18 size) is used;
- in the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all sign-places of the field. However, filling out the calculation on a computer, you do not need to put zeros and dashes in free cells.
Now we will consider the procedure for filling each section and applications on the examples of the formation of the calculation of insurance premiums for the 1st quarter of 2017.
Title page
The title page contains fields intended for filling in by the payer and the employee of the tax authority. The accountant of the organization or individual entrepreneur shall enter information in the following lines:
TIN and PPC
Taxpayer Identification Number - indicate in accordance with the certificate of registration with the IFTS legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are creating a report “on paper”):
Checkpoint value - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “PPC” field (or leave it blank if the calculation is completed on a computer for electronic delivery).
Adjustment number
Set the adjustment number on the cover sheet of the calculation for the 1st quarter of 2017 only when submitting a clarification calculation. If you fill out the document and submit it to the tax office for the first time, then indicate “0 - \u200b\u200b-”.
Settlement (reporting) period
In this field of the title page, enter the code characterizing a certain period of time for which reporting is submitted. For the 1st quarter of 2017, enter code 21.
IFTS code
In this field, mark the IFTS code in which you are reporting for the 1st quarter of 2017. You can find out the value for a specific region on the website of the Federal Tax Service using the official service.
Location Code
As this code, show a numerical value indicating the affiliation of the Federal Tax Service Inspectorate, to which RSV is rented for the 1st quarter of 2017. The codes used are presented in the table:
Name
The name of the organization or full name of the IP on the title page indicate in accordance with the documents, without abbreviations. Between the words, leave one free cell.
Reorganization or liquidation form
The value of this field depends on the specific situation in which the organization is located. The following values \u200b\u200bmay be accepted:
OKVED codes
In the field “Code of type of economic activity according to OKVED2 classifier” indicate the code for the All-Russian classifier of types of economic activity. It is not possible to enter the “old” OKVED codes in the calculation of RSV for the 1st quarter of 2017.
Reliability and completeness of information
Confirmation of the reliability and completeness of the information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for the tax authorities. In the special fields of the title page, write the name of the policyholder, indicate the date of calculation and sign. If the representative submits the calculation, then a copy of the documentary evidence of authority should be attached to the statements. With the design of the remaining cells of the title page of the questions, most likely, there will be no questions. But if in doubt - focus on the completed sample:
Appendix 1: calculation of pension and medical contributions
In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and medical insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:
- subsection 1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance";
- subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
- subsection 1.3 “Calculation of the amount of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in article 428 of the Tax code of the Russian Federation”;
- subsection 1.4 “Calculation 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”.
The first two subsections are required to be completed by all persons providing the calculation of insurance premiums in 2017. Form indicators of subsection 1.1 and 1.2 from the beginning of 2017. Where necessary: \u200b\u200bdo a “breakdown” for January, February and March 2017. Consider the features of filling the main fields of these sections and give samples.
Subsection 1.1: pension contributions
In subsection 1.1 of annex 1 to section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer rate code:
We will explain the features of filling the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:
Filling in the lines of subsection 1.1 | |
---|---|
Sub-line 1.1 | Filling out |
010 | The total number of insured persons for compulsory pension insurance since the beginning of 2017 (with a “breakdown” in January, February and March). |
020 | The number of individuals with whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017. |
021 | The number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions. In 2017, this amount is 876,000 rubles (see ""). |
030 | Amounts of accrued payments and remuneration in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (Clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). |
040 | Amounts of payments not subject to insurance contributions for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation); |
050 | The base for calculating pension contributions in the 1st quarter of 2017. |
051 | The basis for calculating pension insurance contributions in amounts that exceed for each insured person the maximum amount of the base: 876,000 rubles (paragraphs 3–6 of Article 421 of the Tax Code of the Russian Federation). |
060 (including 61 and 62) | Amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 - from a base exceeding 876,000 rubles. |
Subsection 1.2: Medical Contributions
Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. The procedure for filling the lines of this subsection as part of the calculation for the 1st quarter of 2017 will be explained in the table and an example of filling:
Filling in the lines of subsection 1.2 | |
---|---|
Sub-line 1.2 | Filling out |
010 | The total number of insured people in the health insurance system since the beginning of 2017. |
020 | The number of individuals with whose payments you calculated insurance premiums from the beginning of 2017. |
030 | Amounts of payments in favor of individuals from January to March 2017 (inclusive). |
040 | Amounts of payments that are not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation). |
050 | The basis for calculating health insurance premiums (Clause 1, Article 421 of the Tax Code of the Russian Federation). |
060 | Amounts of calculated "medical" contributions. |
The remaining sections of Appendix No. 1 are filled in case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, in the framework of this article we will not consider their completion.
Appendix 2: Calculation of Contributions for Disability and Maternity
In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, write down the calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood. Since 2017, these contributions are also controlled by the IFTS.
In the 001 field of Appendix 2, indicate the code for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, namely:
- “1” - if direct payments of insurance coverage are made from the FSS budget (if the FSS pilot project has been introduced in the region, see “”);
- “2” - if the benefits are paid by employers, and then they read out the costs to pay insurance premiums.
We decipher the order of filling the remaining lines of this section and give a sample:
Filling Application Lines 2 | |
---|---|
App line 2 | Filling out |
010 | The total number of employees insured since the beginning of 2017. |
020 | Amounts paid to employees from January to March 2017 (inclusive). |
030 | Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation). |
040 | Amounts of payments and other benefits to individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017, these are payments in excess of 755,000 rubles for each person). Cm. " "). |
050 | The base for calculating insurance premiums for compulsory social insurance formed from January 1 to March 31, 2017. |
051 | The indicator in this line should be entered by companies or entrepreneurs with a license for pharmaceutical activity and using UTII. In this line, they should fix the basis for calculating insurance premiums in terms of payments to employees who are entitled to engage in pharmaceutical activities or are admitted to it. |
052 | This line should be filled by companies making payments to crew members of vessels registered in the Russian International Ship Register in 2017. In this line, you need to fix the base for calculating insurance premiums regarding payments to crew members (subparagraph 4, paragraph 1, article 427 of the Tax Code of the Russian Federation). |
053 | This line is filled out only by entrepreneurs applying the patent tax system (with the exception of entrepreneurs, leading activities specified in subparagraph 19, 45–48 p. 2 of article 346.43 of the Tax Code of the Russian Federation) that make payments to employees (subparagraph 9 of paragraph 1 of article 427 of the Tax Code of the Russian Federation). On this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under labor contracts. |
054 | This is a line for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. On this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. Exception - citizens of countries from the EAEU. They do not apply to this line. |
060 | Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017. |
070 | Amounts of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.). |
080 | Amounts that in the first quarter of 2017, an organization or individual entrepreneur received from the FSS in the form of reimbursement of expenses (for the payment of sick leave, maternity benefits, etc.). |
090 | The amount of insurance premiums payable for each month of the 1st quarter of 2017. If you have received the amount of contributions payable, then in line 090 put the code “1” (that is, if the contributions were more than the cost of benefits). If the amount of benefits has exceeded the amount of assessed contributions, then on line 090 reflect the code "2". |
The form and procedure for filling out the new Calculation of insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected] "On approval of the calculation form for insurance premiums, the procedure for filling it out, as well as the format for submitting calculation of insurance premiums in electronic form."
This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service said in a letter dated July 19, 2016 No. BS-4-11 / [email protected], she removed redundant and duplicate indicators from the contribution report.
Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Buchsoft Online service.
Who and where provides Calculation of insurance premiums
Calculation should be provided to the Federal Tax Service by payers of insurance premiums:
- persons who make payments and other rewards to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
- heads of peasant (farm) households.
To which tax office should I pay my contribution calculation?
Organizations submit a new RSV 2018 form to the IFTS at their location. Their separate units at the location of these units. And individuals (including individuals) at their place of residence.
How to pass the calculation of insurance premiums
- In electronic form.
It is convenient and fast. Therefore, it has the right to do everything. And those who have 25 people or more surrender only by TKS.
But is it necessary to take into account when calculating the number of those who are paid income that is not taxed by contributions? Yes need. The exemption for them is not prescribed by law.
- On paper in the old manner, personally bringing the calculation to the tax office or sending it by mail with a description of the investment.
This submission method is allowed if the average payer is less than 25 people. To print the calculation, in this case, it is better to print one-sidedly, and fasten with a paper clip. Since a report stapled together or printed by double-sided printing may not be accepted.
Note: For submission of the Calculation of insurance premiums on paper, if it was necessary to file electronically, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by the Federal Law dated 03.07.2016 243-FZ).
Deadline for submitting the calculation of insurance premiums 2018
Instructions for completing RSV 2018 in a new form
All the basic rules that must be taken into account when compiling the report are spelled out in the “Procedure for filling out the calculation of insurance premiums”, approved in order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected]
Download the FTS 2018 premium assessment form
The form of the new calculation form for insurance premiums is approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11 / [email protected] (applies starting from the presentation of the calculation of insurance premiums for the I quarter of 2017).
RSV insurance premium calculation form for 2018
Download sample calculation form in MS Excel \u003e\u003e
Where and in what case to submit a “clarification” on insurance premiums 2018
You must submit a new Calculation of contributions to the IFTS. At the same time, a corrective report on insurance premiums will be accepted in the form relevant for the billing period for which changes are made.
For example, we submit the “clarification” on insurance premiums for the 1st quarter of 2018 in the form of the calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 is in the form of RSV-1 (or 4 FSS, RSV-2, RV-3 - depending on the type of contribution).
In what case is Utochnenko obligated for contributions?
As with the rest of the tax reports, the obligation to submit an adjustment calculation of insurance premiums arises if: an error has been discovered that entails understating the amount of insurance premiums that must be paid; personal information is not correctly filled in the report; or the fact of non-reflection or incompleteness of reflection of information in the calculation was revealed.
At the same time, it is better to file a “clarification” on contributions without waiting for a notification from the IFTS on the elimination of an error in the calculation or the appointment of a check on contributions. This will protect against unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law dated 03.07.2016 No. 243-FZ).
If other errors or clerical errors are revealed in the calculation (for example, the amount of contributions to be paid is overestimated), then the payer is entitled to provide the specified calculation with the right, but is not required. And they will not be fined for such errors. But when reconciling calculations and obtaining a certificate of lack of debt, problems may arise.
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 of insurance premiums in electronic form were approved. This order will come into 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 time for the first settlement (reporting) period of 2017. In the article, we 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 benefits to individuals.
Settlements are submitted to the tax authority:
- at the location of the organization;
- at the location of the separate subdivisions of the organization;
- at the place of residence of an individual making payments and other remuneration to individuals.
Note
For the first time, a new calculation of insurance premiums for the 1st 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 (day off) day.
Externally, the report form is very different from the usual calculation according to the RSV-1 form, since it is built according to the rules inherent for reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, in the new calculation there will be no information on arrears at the beginning and end of the period and contributions paid.
In addition to general information about the charges, payments and contributions in the new calculation, there are separate sheets and applications for calculating benefits and reduced tariffs:
- title page;
- sheet "Information about an individual who is not an individual entrepreneur";
- section 1 "Summary of obligations of the payer of insurance premiums";
- appendix 1 “Calculation of the amount of insurance premiums for compulsory pension and medical insurance” to section. 1;
- appendix 2 “Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood” to section. 1;
- appendix 3 “Expenses for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
- appendix 4 “Payments made from funds financed from the federal budget” to sec. 1;
- appendix 5 “Calculation of compliance with the conditions for applying a reduced rate of insurance premiums by payers specified in clauses 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 applying a reduced rate of insurance premiums by payers specified in clauses 5 p. 1 Article 427 of the Tax Code of the Russian Federation ”to Sec. 1;
- appendix 7 “Calculation of compliance with the conditions for applying the reduced rate of insurance premiums by payers specified in clauses 7 p. 1 art. 427 of the Tax Code of the Russian Federation ”to Sec. 1;
- appendix 8 “Information necessary 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;
- appendix 9 “Information necessary for the application of the tariff of insurance premiums established by para. 2 pp. 2 p. 2 Article 425 (para. 2 subparagraph 2 of article 426) of the Tax Code of the Russian Federation ”to sec. 1;
- appendix 10 "Information necessary for the application of the provisions of paragraphs. 1 p. 3 Art. 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in vocational educational institutions, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations enjoying state support) labor 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 of Obligations of Payers of Insurance Contributions to Heads of Peasant (Farm) Farms”;
- appendix 1 "Calculation of the amount of insurance premiums payable for the head and members of the peasant (farm) economy" to section. 2;
- section 3 “Personalized Information on Insured Persons”.
note
The title page, sec. 1, subdivision 1.1 and 1.2 of Appendix 1 to Sec. 1, appendix 2 to sect. 1 and Sec. 3. The remaining sections, subsections, and applications are included in the calculation if the employer made the appropriate payments or accrued insurance premiums at reduced rates.
As a general rule, the following are not allowed:
- correction of errors using corrective or other similar means;
- double-sided printing of calculation on paper;
- bonding calculation sheets, resulting in 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 characters of the corresponding field.
The calculation is filled out on the basis of income accounting data accrued and paid to individuals. All values \u200b\u200bof cost indicators reflected in Sec. 1 - 3, appendices 1 - 10 to sec. 1, appendix 1 to sect. 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 the 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 PPC organizations | Considering that the zone for filling the TIN contains 12 cells, and the TIN consists of 10 characters, a dash should be put in the last two cells | |
Adjustment number | In the initial calculation for the settlement (reporting) period, the value “0-” is indicated, and in the adjusted calculation for the corresponding settlement (reporting) period, the adjustment number (for example, “1-”, etc.) is indicated. | Earlier in the RSV-1 and 4-FSS forms, this field indicated: or the value "000"; or any adjustment 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 during the reorganization (liquidation) of the organization; - “52” - half a year during the reorganization (liquidation) of the organization; - “53” - nine months during the reorganization (liquidation) of the organization; - “90” - year upon reorganization (liquidation) of the organization | Earlier, in the RSV-1 and 4-FSS forms, the values \u200b\u200bgiven in this field were: - “3” - I quarter; - “6” - half a year; - “9” - nine months; - “0” - year |
The calendar year for which the reporting period is presented | ||
The code of the tax authority to which the calculation is submitted | ||
At the location (accounting) (code) | The code is indicated in accordance with Appendix 4 to the Procedure: - “214” - at the location of the Russian organization; | |
- “217” - at the place of registration of the assignee of the Russian organization; - “222” - at the place of registration of the Russian organization at the location of the separate division | ||
Name of organization or separate unit | In the absence of the name of a separate division, the name of the organization shall be indicated | |
Code of type of economic activity according to OKVED 2 | Since 11/11/2016, for the purposes of state registration of legal entities, OKVED 2 OK 029–2014 (NACE Rev. 2), approved by Order of the Federal Standard of January 31, 2014 No. 14-st (Letter of the Federal Tax Service of the Russian Federation of June 24, 2016 No. GD-4-14 / [email protected]) | |
Reorganization form (liquidation) (code) | The reorganization (liquidation) code is indicated in accordance with Appendix 2 to the Procedure: - “1” - conversion; - “2” - merger; - “3” - separation; - “4” - selection; - “5” - accession; - “6” - separation with simultaneous accession; - “7” - allocation with simultaneous attachment; - “0” - liquidation | |
The calculation is made on ______ pages with the application 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 rates of insurance premiums. In separate applications, calculations of compliance with the conditions for applying the reduced tariff are given, as well as other necessary information |
On the cover sheet of the new form there are no fields “Average number of employees” and “Number of insured”, which were on the cover page of calculation of RSV-1. 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 sufficient to assure it with a signature.
Section 1 “Summary of obligations of the payer of insurance premiums”
Section 1 contains information on the assessed and payable insurance contributions 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 individual lines in this section.
Line number | Filling order | Note |
010 | The OKTMO code of the municipality, the inter-settlement territory, the settlement that is part of the municipality in whose territory the reorganized organization was located is affixed | |
030 - 033 | The amounts of insurance contributions for mandatory pension insurance payable shall be indicated that are credited to the budget classification code shown on line 020 | Shows the total amount of contributions for the billing period and the amount of contributions broken down for the last three months |
050 - 053 | The sums of compulsory medical insurance premiums payable are credited to the budget classification code indicated on line 040 | The total amount of contributions for the accounting period and the amount 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 amount 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 amount 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 incapacity for work and in connection with motherhood, which is payable to the budget for the settlement (reporting) period in accordance with Art. 431 of the Tax Code | |
111 - 113 | The sums of insurance contributions for compulsory social insurance for temporary incapacity for work and in connection with motherhood are 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 on 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 | It is not allowed to fill lines 110 and 120 at the same time |
121 - 123 | The amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions 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 1consists of several subsections.
Number and name of subsection | Filling Features |
1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance" | Fill out by all payers making payments and other |
1.2 "Calculation of insurance premiums for compulsory health insurance" | compensation to individuals insured in the system of compulsory pension and medical insurance |
1.3 "Calculation of the amount 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 | Fill out by payers only on condition that they make payments to individuals specified in Art. 428 and 429 of the Tax Code, respectively |
1.4 "Calculation of insurance premiums for additional social security for members of the 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 out line 001 of Appendix 1, you need to reflect the tariff code in accordance with the tariff codes of the payers of insurance premiums in accordance with Appendix 5 to the Procedure.
The code | Name |
01 | Payers of insurance premiums on the general taxation system and applying the basic tariff of insurance premiums |
02 | Payers of insurance premiums on a simplified taxation system and applying 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 a simplified taxation system and whose main type of economic activity is specified in paragraphs. 5 p. 1 Article 427 of the Tax Code |
09 | Payers of insurance premiums, paying UTII for certain types of activities and having a license for pharmaceutical activity, in respect of payments and remuneration made to individuals who are entitled to engage in pharmaceutical activity or are allowed to carry out it |
… | … |
14 | Payers of insurance premiums who have received the status of a participant in the free economic zone in accordance with Federal Law No. 377-FZ of November 29, 2014 “On the Development of the Crimean Federal District and the Free Economic Zone in the Territory of the Republic of Crimea and the City of Federal Significance of Sevastopol” |
15 | Payers of insurance premiums who have received the status of a resident of the territory of priority social and economic development in accordance with Federal Law dated December 29, 2014 No. 473-ФЗ “On territories of advanced social and 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 of July 13, 2015 No. 212-ФЗ “On the Free Port of Vladivostok” |
21 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 1 of Art. 428 of the Tax Code |
22 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 2 of Art. 428 of the Tax Code |
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, in establishing the class of working conditions: - hazardous, 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 of the Tax Code |
AT annex 2 the calculation of the amount of insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood is given on the basis of the amount of payments and other remuneration made to individuals who are insured persons in the system of compulsory social insurance. At the same time, the following values \u200b\u200bare indicated as a sign of payments:
“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and due to motherhood by the territorial FSS body to the insured person;
“2” - a credit system for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund.
note
Line 090 shows the amount of insurance premiums payable to the budget, or the excess of the expenses incurred by the payer for the payment of insurance coverage in case of temporary disability and due to motherhood over the calculated insurance premiums for this type of insurance, indicating the corresponding sign 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 \u200b\u200bare given:
“1” - if the amount of insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, which is payable to the budget, is reflected;
“2” - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood are recorded.
AT annex 3 Reflects the expenses incurred by the payer of insurance premiums for the purpose of compulsory social insurance in case of temporary disability and in connection with motherhood. This appendix contains information that was previously presented in table 2 of form 4-FSS.
AT annex 4 the expenses incurred by the payer for the purpose of compulsory social insurance in case of temporary incapacity for work and in connection with motherhood are indicated in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.
Appendices 5 to 10 filled out by those employers who are entitled to apply reduced rates of insurance premiums. These appendices provide calculations of compliance with the reduced tariff application conditions, as well as other necessary information.
Section 2 "Summary of obligations of payers of insurance premiums - heads of peasant (farmer) farms"
This section is filled only by peasant (farmer) farms.
Section 3 “Personalized Information on 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 settlement (reporting) period, including those for whose benefit during the reporting period payments and other benefits were accrued in the framework of labor relations and civil contracts.
In particular, in Sec. 3 you must specify:
- TIN, SNILS, F. I. O., date of birth, numerical code of the country of which the insured person is a citizen, digital gender code, type code of an identity document 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;
- the category code of the insured person in accordance with Appendix 8 to the Procedure (for example, “HP”, “VZHNR”);
- information on the amount of payments and other remunerations calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. In this case, it is necessary to write down in detail the amounts of accrued payments and remuneration with a separate indication of payments under civil law contracts.
How does an updated calculation of insurance premiums appear?
If the employer has found in the calculation submitted to the tax inspectorate the fact of non-reflection or incompleteness of the reflection of information, as well as errors that underestimate 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.note
When recalculating the amounts of insurance premiums in the period of the error (distortion), the updated calculations are submitted to the tax authority in the form that was valid in that calculation (reporting) period for which the recalculations of the amount of insurance premiums are made.
If the errors found did not lead to an underestimation of the amount of insurance premiums payable, the submission of an updated calculation is a right and not an obligation of the payer.
The revised calculation shall include:
- sections of the calculation and their annexes, which were previously submitted by the payer to the tax authority (with the exception of Section 3 “Personalized Information on Insured Persons”), subject to the amendments made thereto;
- other sections of the calculation and their annexes in case of changes (additions) to them;
- section 3 “Personalized information about the insured persons” for those individuals in respect of whom changes are made (additions).
So, in 2017, organizations and individual entrepreneurs who make payments to individuals will submit a calculation of insurance premiums to the tax inspectorate. This calculation replaces the usual forms of RSV-1 and 4-FSS. A single deadline for submitting a calculation is established - no later than the 30th day of the month following the settlement (reporting) period. The calculation contains both mandatory sections and annexes (title page, section 1, sub-sections 1.1 and 1.2 of annex 1 to section 1, annex 2 to section 1, section 3), and sections, subsections and annexes are filled in only if the employer made the appropriate payments or accrued insurance premiums at reduced rates.