Unified social tax download form. The procedure for filling out the calculation of insurance premiums
A single calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form to use in 2018-2019? How to fill it out correctly and what to pay special attention to? Do I need to submit zero reporting on insurance premiums? We have prepared answers to the most pressing questions from readers, and also provided illustrative example filling in a single calculation of insurance premiums.
New reporting - single calculation of insurance premiums
Since 2017, insurers have been submitting to the IFTS new reporting- a single calculation of insurance premiums in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already reduced it to RSV or EPCV (single calculation of insurance premiums). The number of the uniform calculation form for insurance premiums 2018-2019 is KND 1151111.
The calculation is submitted 4 times a year: based on the results of the 1st quarter, half a year, 9 months and a year. The exception is peasant / farm enterprises (KFH), they submit the calculation only at the end of the year.
The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a day off, this period is shifted forward to the next weekday.
The insurers hand over the calculation to the Federal Tax Service Inspectorate at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated 01.03.2017 No. BS-4-11 / [email protected]) or the location of the legal entity.
Read about where the subdivisions should take the calculation in the article. "The Federal Tax Service has explained how to submit the calculation of contributions in relation to OP" .
The tax authority must be notified of the deprivation of the division's authority to pay salaries. Read more about this in the material. "On the transition to a centralized payment of contributions, you must notify the Federal Tax Service Inspectorate" .
Ask questions on our forum! For example, you can clarify what points in filling out the EPCB most often lead to the need to submit an updated report or write explanatory letters .
Form of a single calculation of insurance premiums in the Federal Tax Service
The unified calculation of insurance premiums 2018-2019 consists of a title page and three sections. In total, there are 24 sheets in the calculation. It is not necessary to fill them all.
Section / application number |
Section name |
Mandatory filling for all policyholders |
Notes (edit) |
Title page |
The insured indicates TIN, KPP, adjustment number, the period for which the report is submitted, OKVED2, data on the tax authority that receives the report, the total number of sheets in the calculation |
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Information about an individual who is not an individual entrepreneur |
To be completed by policyholders who are not registered as entrepreneurs and have not indicated their TIN |
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Summary data on the obligations of the payer of insurance premiums |
OKTMO is indicated here, KBK contribution, the amount of the contribution for the billing period and contributions for the last 3 months of the billing period - and so on for each type of contributions |
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Attachment 1 |
Calculation of the amounts of insurance contributions for compulsory pension and health insurance |
Consists of subsections: 1.1, 1.2 - obligatory for all policyholders; 1.3, 1.3.1, 1.3.2, 1.4 - to be filled in if there are corresponding payments |
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Appendix 2 |
Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM) |
The policyholder specifies whether sickness or benefits are paid directly to the employee or whether a credit system is in place. The number of insured persons in total is filled in and for each of the last 3 months is given insurance base... The amount of reimbursement of expenses to the insured and the amount of contributions to be paid to the budget are also indicated. |
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Appendix 3 |
Expenses for compulsory social insurance in case of VNiM and expenses incurred in accordance with the laws of the Russian Federation |
Here are the payments to employees on an accrual basis by type insured event and total amount payments. Accrued, but not paid benefits are recorded for reference. |
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Appendix 4 |
Payments made from funds federal budget |
Payments to Chernobyl victims, as well as to victims of production association"Mayak", Semipalatinsk test site and in other radioactive zones |
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Appendix 5 |
Calculation of compliance with the conditions of use reduced tariff insurance premiums payers from sub. 3 p. 1 of Art. 427 Tax Code |
Filled in by IT companies |
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Appendix 6 |
Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in sub. 5 p. 1 of Art. 427 Tax Code |
Filled in by simplified persons engaged in production, construction or providing some services (film rental, organization of museums, libraries, reserves, etc.) |
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Appendix 7 |
Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers from sub. 7 p. 1 of Art. 427 Tax Code |
Filled by NPOs on the simplified tax system, employed in the social, scientific, educational, health care and mass sports |
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Appendix 8 |
Information required for the application of a reduced rate of insurance premiums by payers from sub. 9 p. 1 of Art. 427 Tax Code |
Filled in by merchants on a patent (except for those employed in retail, catering, renting out real estate) |
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Appendix 9 |
Information required for the application of the rate of insurance premiums established in par. 2 sub. 2 p. 2 art. 425 and para. 2 sub. 2 tbsp. 426 of the Tax Code of the Russian Federation |
To be completed in relation to payments in favor of foreigners and persons temporarily staying in the Russian Federation without citizenship |
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Appendix 10 |
Information required for the application of the provisions of sub. 1 p. 3 art. 422 Tax Code |
Fill out in relation to remuneration in favor of university students (full-time education) for activities in student brigades (included in the register of associations with state support) under a work contract or employment contract |
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Summary data on the obligations of payers of insurance premiums - heads of peasant farms |
Fill out in relation to insurance premiums accrued for the head and members of the farm |
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Attachment 1 |
Calculation of the amounts of insurance premiums to be paid for the head and members of the farm |
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Personalized information about insured persons |
Includes subsections: 3.2.1 - filled in by all policyholders; 3.2.2 - fill in in accordance with the provisions of Art. 428 of the Tax Code of the Russian Federation regarding payments subject to additional tariff contributions |
The calculation is very detailed and includes information that the policyholders previously submitted to the funds in 4 different reports: RSV-1, RSV-2, PB-3, 4-FSS.
The main difference between EPCV is that only the assessed amounts of contributions and insurance payments are indicated in the calculation. The paid amounts and numbers of payment orders are now not included in the reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.
Let's look at an example of how to fill out a single PCB.
Example
IE Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees in the staff:
Smirnova Elena Mikhailovna - salary 30,000 rubles.
Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.
Fedorenko Inna Georgievna - on leave to care for a child up to one and a half years, the amount of the allowance is 11,500 rubles. per month. The credit system of payments from the FSS is applied.
There are no employees employed under the contract.
The accountant filled out the title page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social benefits in favor of the employee). In section 3, the data are entered into subsections 3.1 and 3.2.1. In total, we got 14 completed sheets.
See below for a sample of filling out a single calculation of insurance premiums based on these data.
Read about filling out the calculation of contributions by the participants of the FSS pilot project .
Zero reporting of contributions
The submission of the calculation of insurance premiums is the responsibility of the insured paying income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation), exemption from which is not provided for by law (letter of the Federal Tax Service of Russia dated 03.04.2017 No. BS-4-11 / 6174).
In this regard, for periods of absence of activity and non-payment of wages to employees, calculations of insurance premiums will still have to be submitted. They will be decorated according to the rules. zero reporting:
- in the amount of mandatory sheets;
- with the reflection of data on the insured and the required codes (period of the report, IFTS, OKTMO, KBK);
- with the numeral 0 or a dash in the fields intended for data on assessed contributions.
Read more about the rules for making a zero calculation of contributions, read this material .
Important! In case of failure to submit an EPCB (both zero and completed) within 10 days after the establisheddeadline, the tax authorities will block the company's current accounts. We talked about this in more detail.
Submission of zero reporting on insurance premiums will serve as a source of information for the IFTS that:
- in connection with the non-calculation of payments to individuals, the insured has no grounds for calculating contributions;
- he does not belong to the number of policyholders who calculated payments and contributions, but did not submit the calculation on time.
Read more about the purpose of filing a zero report in the article "Why do tax authorities need zero calculation of contributions?" .
Outcomes
A single calculation of insurance premiums for 2018-2019 only seems voluminous. In fact, it is similar to the previous reporting forms that accountants used to submit to the FIU and the FSS. However, the new RSV has its own nuances of filling and requires careful attention to the reliability of the data included in it. If you are late with filing, the minimum fine will be 1,000 rubles.
Read how to clarify the EPCB.
Calculation of insurance premiums- this is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted starting from the 1st quarter of 2017.
Note: calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, PB-3 and changes in the 4-FSS report, due to the transfer of insurance premiums to the Federal Tax Service.
The report includes information on all insurance premiums paid by the employer for its employees (except for the premiums for injuries, data on which are included in the 4-FSS report).
Who should submit the calculation to the Federal Tax Service
The report must be submitted to individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receive income subject to insurance premiums.
Form of quarterly reporting to the Federal Tax Service for employees in 2019
Quarterly reporting to the Federal Tax Service on insurance premiums for employees is submitted in a new form - KND 1151111. It is filled in for all employees and contains the following information:
- Information about natural person, which is not an individual entrepreneur.
- Summary data on the obligations of the payer of insurance premiums.
- Summary data on the obligations of the payers of insurance premiums of the heads of peasant farms.
- Personalized information about the insured persons.
A sample of filling out the calculation of insurance premiums in 2019
You can see a sample of filling out the calculation of insurance premiums on this page.
Deadline for calculating insurance premiums in 2019
Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly(based on the results of the 1st quarter, six months, 9 months and a year).
The deadline for submission is no later than the 30th day of the month following the reporting period.
Note: if the date of delivery falls on a weekend or holiday, then the deadline for submitting the calculation is postponed to the next working day.
Table 1. Deadlines for the submission of the calculation of insurance premiums in 2019
Where to submit the calculation of insurance premiums
Calculation of insurance premiums is submitted to the Federal Tax Service:
- Individual entrepreneur at his place of residence.
- LLC at the place of its location.
Note: separate subdivisions calculating payments and other remuneration in favor of individuals, submit reports at their location.
Methods for submission of calculation of insurance premiums
Calculation of insurance premiums can be submitted in two ways:
Method 1. In paper form with a calculation file attached
To do this, you need to print the calculation in 2 copies, throw it off electronic version to a USB flash drive (digital signature is not required in this case) and attributed to tax office at the place of registration (location of a separate subdivision).
Inspection staff will transfer the data to themselves and give you a second copy of the calculation with a note on its receipt.
note, in this way you can hand over the calculation only if the average number of people does not exceed 25 people.
At the same time, the calculation can be submitted both by personal contact with the Federal Tax Service Inspectorate, and by sending it by registered mail with a list of attachments and a return receipt.
Method 2. In electronic form with EDS
Individual entrepreneurs and organizations with an average headcount more than 25 people are required to submit reports to the Federal Tax Service at in electronic format with an electronic digital signature (EDS).
To issue an EDS, you must conclude an agreement with one of the EDM operators. After that, you will be able to send the calculation over the Internet.
The process of using these services, as a rule, is quite simple and intuitive, in any case, you can always seek advice from a specialist of this company.
When sending a calculation via the Internet, the Federal Tax Service will send a receipt for the delivery of information in a reply letter (it serves as a confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.
The structure of the calculation of insurance premiums in 2019
The calculation of insurance premiums contains 3 sections and annexes to them:
- Section 1... "Summary data on the obligations of the payer of insurance premiums."
- Appendix No. 1. "Calculation of the amounts of insurance contributions for compulsory pension and medical insurance."
- Appendix No. 2. "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood."
- Appendix No. 3. "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation Russian Federation».
- Appendix No. 4. "Payments made from funds financed from the federal budget."
- Appendix No. 5. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 Tax Code Russian Federation".
- Appendix No. 6. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
- Appendix No. 7. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
- Appendix No. 8. "Information Required for the Application of the Reduced Rate of Insurance Contributions by the Payers Specified in Subparagraph 9 of Paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
- Appendix No. 9. "Information Required for the Application of the Insurance Premium Rate, established by the second paragraph of subparagraph 2 of paragraph 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation."
- Appendix No. 10. "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that use state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services. "
- Section 2... "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households."
- Appendix No. 1. "Calculation of the amounts of insurance premiums to be paid for the head and members of the peasant (farm) economy".
- Section 3... “Personalized information about the insured persons”.
Basic filling rules
- If errors are found, as well as non-reflection or incomplete reflection of information in the previously presented calculation, if this leads to an underestimation of the amount of contributions to be paid, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to provide him with clarifications on the calculation.
- The title page is completed in mandatory all employers (including heads of peasant farms).
- Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3 are included in the calculation by all employers, except for the heads of peasant farms.
- The chapters of the farm include in the calculation, in addition to the title page, Section 2 and Appendix No. 1 to Section 2.
- Sheet "Information about an individual who is not individual entrepreneur»Filled in by individuals who are not individual entrepreneurs who have not indicated their TIN in the calculation (for example, lawyers, notaries).
- Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5-10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
- Appendices No. 3 and No. 4 to section 1 are included in the composition of the calculation submitted to the tax authorities when employers incur expenses for payment insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood.
- The document can be completed by hand or using a computer. The ink color is black, purple, or blue.
- The data in the calculation are entered in capital block letters, from left to right, starting from the first cell, if there are blank cells, a dash must be put in them.
- In the absence of any quantitative or total indicator, the value "0" is indicated in the corresponding field or line, in other cases a dash is put.
- Cost indicators (in sections 1 - 3, appendix No. 1 - 10 to section 1, appendix No. 1 to section 2) are indicated in rubles and kopecks.
- Each page must contain a sequence number specified in the format 001, 010, etc.
- Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
- You can find out the OKTMO code using.
- When filling out the calculation, it is not allowed to use corrective agents (putty), make corrections and allow blots.
- Stapling or stapling the document is not allowed; you can fasten the sheets with a paper clip.
- Double-sided printing is also not permitted.
Instructions for filling out the calculation of insurance premiums
You can download the official instructions for filling out the calculation of insurance premiums at this link.
Title page
Field " INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
Field " Checkpoint". Organizations indicate the checkpoint that was received at the IFTS at the location of the organization (separate subdivision). SP this field is not filled.
Field " Adjustment number". Bet: "0—" (if for taxable period the calculation is submitted for the first time), "1—" (if this is the first correction), "2—" (if the second), etc.
Field " Settlement (reporting) period (code)". The code of the period for which the calculation is made is indicated:
- "21" - for the 1st quarter.
- "31" - for half a year.
- "33" - for 9 months.
- "34" - at the end of the year.
Field " Calendar year". This field records the year for which the calculation is provided. Those. if you pass it in 2019, then you must write 2019.
Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notification of registration with the tax authority, and organizations - in the notification of registration Russian organization.
Field " By location (accounting) (code)". The code of the location or accounting of the organization or individual entrepreneur is indicated:
- "112" - at the place of residence of an individual who is not an individual entrepreneur.
- "120" - at the place of residence of the individual entrepreneur.
- “121” - at the place of residence of the lawyer who established the lawyer's office.
- "122" - at the place of residence of a notary engaged in private practice.
- "124" - at the place of residence of the member (head) of the farm.
- "214" - at the location of the Russian organization.
- "217" - at the place of registration of the legal successor of the Russian organization.
- "222" - at the place of registration of a Russian organization at the location of a separate subdivision.
- "335" - at the location of a separate subdivision of a foreign organization in the Russian Federation.
- "222" - at the place of registration of the international organization in the Russian Federation.
Field "Name of organization, separate subdivision / surname, name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.
Field " View code economic activity according to the OKVED classifier 2". This field indicates the activity code in accordance with the new OKVED directory.
Field " Reorganization form (liquidation) (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.
Field " Contact phone number". Indicated in the format: "8", code, number; between the "8" and the code, as well as between the code and the number, the sign "" ("space") is indicated.
Field " Calculated on ____ pages»Reflects the number of pages on which the calculation was made.
Field " with the attachment of supporting documents or their copies on ____ sheets". Here, the number of sheets for the documents that are attached to the calculation is put (for example, the power of attorney of the representative). If there are no such documents, then dashes are put.
Block " I confirm the accuracy and completeness of the information specified in this calculation:". In the first field, you must specify: “ 1 "(If the accuracy of the calculation is confirmed by the individual entrepreneur or the head of the organization)," 2 »(If the representative of the taxpayer).
In the remaining fields of this block:
- If the calculation is passed by the individual entrepreneur, then the field "surname, name, patronymic in full" is not filled. The entrepreneur needs to put only the signature and the date of signing the calculation.
- If the calculation is handed over by the organization, then it is necessary to indicate line by line the full name of the head in the field "surname, name, patronymic in full. After that, the head must sign and the date of signing the calculation.
- If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “surname, name, patronymic in full”. After that, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
- If the calculation is submitted by a representative ( entity), then in the field "Surname, name, patronymic in full" is written the full name of the authorized individual of this organization. After that, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of the organization" field.
Sheet "Information about an individual who is not an individual entrepreneur"
When filling out the calculation sheet "Information about an individual who is not an individual entrepreneur" in the "Page" field the serial number of the page is reflected, and the field "Surname __________ I. _______ O ._____" is also filled.
Field " Date of Birth". The date of birth is indicated in accordance with the passport.
Field " Place of Birth". The place of birth is indicated in accordance with the passport.
Field " Country code of citizenship". The country code is indicated. Citizens of Russia indicate the code "643".
Field " Document type code". The code of the type of document proving the identity of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 10 «, « 07 "If a military ID and" 03
Field " Series and number". The requisites (series and number) of the identity document are indicated, the "N" sign is not put down, the series and number of the document are separated by the "" ("space") sign.
Field " Issued by". The name of the authority that issued the identity document is indicated.
Field " date of issue". The date of issue of the identity document is indicated.
Fields " Residence address in the Russian Federation". The full address of the place of residence of an individual on the territory of the Russian Federation is indicated on the basis of an identity document, or another document confirming the address of the place of residence. If any element of the address is missing, you must put a dash.
Section 1. Summary data on the obligations of the payer of insurance premiums
Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the data of the payer making payments and other remuneration to individuals, reflecting the BCC, to which the amounts of insurance premiums calculated for the settlement (reporting) period are to be credited, or reimbursed from budget, calculated for the settlement (reporting) period.
String "010"... You can find out the OKTMO code using.
String "020"... The corresponding BCC is indicated to which insurance contributions for compulsory pension insurance are credited.
String "030"... The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Strings "031 - 033"... The amount of insurance contributions for compulsory pension insurance calculated to be paid to the budget for the last three months of the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 020, are indicated.
String "040"
String "050"... The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Lines "051 - 053"... The amount of insurance premiums for compulsory health insurance calculated to be paid to the budget for the last three months of the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 080.
String "060"... The BCC, to which insurance contributions for compulsory pension insurance at additional rates are credited, is indicated.
Note: if it is necessary to indicate several BSC, the required number of sheets of section 1 of the calculation is filled in with the filled indicators on lines 060 - 073.
String "070"... The amount of insurance premiums for compulsory pension insurance at additional rates to be paid to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Lines "071 - 073"... The amount of insurance contributions for compulsory pension insurance at additional rates calculated to be paid to the budget for the last three months of the billing (reporting) period, which are credited to the “060 KBK” line, is indicated.
String "080"... The BCC is indicated to which insurance contributions for additional social security are credited.
Note: if it is necessary to specify several codes budget classification the required number of sheets of section 1 of the calculation is filled in with the filled indicators on the lines "080 - 093".
String "090"... The amount of insurance premiums for additional social security to be paid to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Lines "091 - 093"... The sums of insurance contributions for additional social security, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the budget classification code indicated in line 080.
String "100"... The BSC is indicated, to which insurance contributions are credited for compulsory social insurance in case of temporary disability and in connection with motherhood.
String "110"... The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.
Lines "111 - 113"... The sums of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the CBC specified in line 100.
String "120"... The amount of the excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Lines "121 - 123"... The amount of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the settlement (reporting) period is indicated.
Note: simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.
Appendix No. 1. Calculation of the amounts of insurance contributions for compulsory pension and medical insurance to section 1 of the calculation
Appendix No. 1 to section 1 of the calculation consists of the following subsections:
- Subsection 1.1. Calculation of the amounts of insurance contributions for compulsory pension insurance.
- Subsection 1.2. Calculation of the amounts of insurance premiums for compulsory health insurance.
- Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for selected categories payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation.
- Subsection 1.4. Calculation of the amounts of insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.
Note: subsections 1.1 and 1.2 are completed by all payers making payments and other remuneration to individuals insured in the mandatory pension and health insurance system. Subsections 1.3 and 1.4 are filled in by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.
When filling in line 001 of Appendix No. 1, the rate code is indicated (see Payers Rate Codes). If during the billing (reporting) period more than one tariff was applied, then the calculation includes as many Appendices No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1), as many tariffs were applied during the billing (reporting) period. ...
note that the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.
Subsection 1.1. Calculation of the amount of insurance contributions for compulsory pension insurance "
In lines 010 - 062, the amounts of insurance contributions for compulsory pension insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured in the compulsory pension insurance system.
String "010"... 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, is indicated.
String "020"... The number of individuals, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate of insurance premiums used 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 from the last three months of the settlement (reporting) period, respectively.
String "021"... Indicates the number of individuals from line 020 whose payments and other remunerations have exceeded the maximum base for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3-6 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three month 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.
String "030"
String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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 from the last three months of the billing (reporting) period, respectively.
String "050"... The basis for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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 settlement (reporting) period, respectively.
String "051"... The basis for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum base value for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 of Article 421 of the Tax Code of the Russian Federation 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.
String "060"... The amount of calculated insurance contributions for compulsory pension insurance 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, are indicated.
String "061"... The amount of calculated insurance contributions for compulsory pension insurance from the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3-6 of Art. 421 of the Tax Code of the Russian Federation 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.
String "062"... The amount of calculated insurance contributions for compulsory pension insurance from the base for calculating insurance contributions for compulsory pension insurance in amounts exceeding for each insured person the limit value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3-6 of Article 421 Tax Code of the Russian Federation 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.
Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance
In lines 010 - 060, the amounts of insurance premiums for compulsory health insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory health insurance system.
String "010"... The total number of insured persons for compulsory medical insurance 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, is indicated.
String "020"... The number of individuals is indicated, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate of insurance premiums used when filling out subsection 1.2 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 from the last three months of the settlement (reporting) period, respectively.
String "030"... The amount of payments and other remuneration named in clauses 1 and 2 of Article 420 of the Code, on an accrual basis 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.
String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory medical insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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 from the last three months of the billing (reporting) period, respectively.
String "050"... The basis for calculating insurance premiums for compulsory health insurance is indicated, calculated in accordance with paragraphs 1 and 2 of article 421 of the Tax Code of the Russian Federation 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 from the last three months of the settlement (reporting) period, respectively.
String "060"... The amount of calculated insurance premiums for compulsory health insurance 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, are indicated.
Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers of insurance contributions specified in Article 428 of the Tax Code of the Russian Federation
Subsection 1.3 consists of the following subsections:
- Subsection 1.3.1. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation. "
- Subsection 1.3.2. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation. "
In field 001 Subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums at the additional tariff of the subsection:
- "1" - in accordance with clause 1 of article 428 of the Tax Code of the Russian Federation.
- "2" - in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation.
In the event that during the settlement (reporting) period, both the grounds for paying insurance premiums at an additional tariff for certain categories of payers of insurance premiums in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation were applied, and the grounds for paying insurance premiums at an additional tariff for individual categories of payers of insurance contributions in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.
In lines "010 - 050" 1, the calculation of the amounts of insurance contributions for compulsory pension insurance is carried out at an additional tariff for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.
String "010" Subsection 1.3.1. The number of individuals is indicated, from payments and other remunerations to whom insurance premiums for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation 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 accounting (reporting) period, respectively.
String "020" Subsection 1.3.1. The amount of payments and other remunerations named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis 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 accounting (reporting) period, respectively.
String "030" Subsection 1.3.1. The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under a copyright contract, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by clause 9 of article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, and for the first, second and third month of the last three months of the settlement (reporting) period, respectively.
String "040" Subsection 1.3.1. The basis for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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.
String "050" Subsection 1.3.1. The amount of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third month of the last three months of the billing (reporting) period, respectively.
According to lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional tariff for certain categories of payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.
In field 001 Subsection 1.3.2 indicates the code of the basis of calculation for the application of clause 3 of Article 428 of the Tax Code of the Russian Federation:
- "1" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of article 30 of the Law of December 28, 2013 N 400-FZ.
- "2" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Law of December 28, 2013 N 400-FZ "On insurance pensions".
In field 002 subsection 1.3.2, the code of the basis for filling in the subsection "Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of Article 428 of the Tax Code of the Russian Federation" is indicated:
- "1" - in the presence of the results of a special assessment of working conditions.
- "2" - in the presence of the results of certification of workplaces for working conditions, taking into account the provisions of clause 5 of article 15 of the law of December 28, 2013 N 421-FZ.
- "3" - in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of clause 5 of article 15 of the law of December 28, 2013 N 421-FZ.
In field 003 subsection 1.3.2 indicates the code of the class of working conditions:
- "1" - hazardous, subclass of working conditions 4.
- "2" - harmful, subclass of working conditions 3.4.
- "3" - harmful, subclass of working conditions 3.3.
- "4" - harmful, subclass of working conditions 3.2.
- "5" - harmful, subclass of working conditions 3.1.
If during the settlement (reporting) period more than one basis for payment of insurance premiums was applied at an additional rate for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established as a result of a special assessment of working conditions, then so many pages are included in the calculation. subsection 1.3.2 of Appendix 1, how many grounds were used during the settlement (reporting) period.
String "010"... For each class and subclass of working conditions, the corresponding columns reflect the number of individuals, from payments and other remunerations to whom insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation 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.
String "020"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis 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.
String "030"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other benefits that are not subject to mandatory pension insurance contributions in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually made and documented expenses related to the extraction of income, received under a copyright contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis 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 settlement (reporting) period, respectively.
String "040"... For each class and subclass of working conditions, the corresponding columns reflect the basis for calculating insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers established by clause 3 of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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.
String "050"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation 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.
Subsection No. 1.4. Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations
In field 001 the code of the basis for calculating insurance premiums for additional social security is indicated:
- "1" - calculation of the amount of insurance premiums for additional social security of flight crew members of civil aviation aircraft.
- "2" - calculation of the amount of insurance premiums for additional social security of certain categories of workers in coal industry organizations.
Note: if during the settlement (reporting) period more than one basis for payment of insurance premiums for additional social security was applied, then as many subsections 1.4 are included in the calculation, as many grounds were applied during the accounting (reporting) period.
Along lines 010 - 050, the amounts of insurance premiums for additional social security are calculated in accordance with Article 429 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals in accordance with the code of the basis for calculating insurance premiums for additional social security specified in field "001".
String "010"... The number of individuals, from payments and other remunerations to whom insurance premiums for additional social security, established by Article 429 of the Tax Code of the Russian Federation 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 from the last three months of the settlement (reporting) period, respectively.
String "020"... The amount of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to persons specified in article 429 of the Tax Code of the Russian Federation on an accrual basis 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 settlement (reporting) period, respectively.
String "030"... The amount of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis 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 settlement (reporting) period, respectively.
String "040"... The basis for calculating insurance premiums for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third month of the last three months of the settlement (reporting) period, respectively.
String "050"... The amount of calculated insurance premiums for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, 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.
Appendix No. 2. Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood "to section 1 of the calculation
In field 001 Appendix No. 2 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:
- "1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person.
- "2" - offset system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer.
In lines 010 - 070, the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are calculated, based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory social insurance system.
String "010"... The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity 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 is indicated period respectively.
String "020"... The amount of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation is indicated, on an accrual basis 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 settlement (reporting) period, respectively.
String "030"... The amount of payments and other benefits that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually made and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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 settlement (reporting) period, respectively.
String "040"... The amount of payments and other benefits accrued in favor of individuals, subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, in an amount exceeding the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, established by clause 3 of Article 421 of the Tax Code of the Russian Federation 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.
String "050"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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.
String "051"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by pharmacy organizations and individual entrepreneurs licensed to pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and paying single tax on imputed income for certain types activities specified in subparagraph 6 of clause 1 of Article 427 of the Tax Code of the Russian Federation, 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 ...
String "052"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships specified in subparagraph 4 of paragraph 1 is indicated. Article 427 of the Tax Code of the Russian Federation, 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.
String "053"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code is indicated. RF, 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.
String "054"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other benefits accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of the Member States Of the Eurasian Economic Union (hereinafter - the EAEU), 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.
String "060"... The amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity 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 are indicated period respectively.
String "070"... The amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity 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 settlement (reporting) period, respectively.
String "080"... The amounts reimbursed are indicated. territorial bodies The social insurance fund of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity 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 settlement (reporting) period, respectively.
String "090"... The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity payable to the budget or the amount of excess of the costs incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary incapacity for work and in connection with maternity over the calculated insurance premiums for this type of insurance with an indication of the corresponding sign, 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.
The value of the attribute indicated on line 090 takes the following values:
- "1" - if the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, is indicated.
- "2" - if the amount of excess of the costs 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 maternity is indicated.
Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation "to section 1 of the calculation
Appendix No. 3 reflects the costs incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity.
In column 1 reflects the number of cases (the number of recipients for lines 060, 061, 062) payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, with the exception of lines 040, 050.
In column 2 on lines 010 - 031, 070 the number of paid days is indicated; on lines 060 - 062 - the number of payments made; on lines 040, 050, 090 - the number of benefits paid.
In column 3 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period.
In column 4 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period, made at the expense of funds financed from the federal budget: in excess of the established norms to persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment of additional days off for caring for children with disabilities, as well as additional expenses for the payment of benefits for temporary incapacity for work, for pregnancy and childbirth related to the offset of periods of service in the insured person's insurance experience, during which the citizen was not subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, in accordance with Part 4 of Art. 3 of the law of December 29, 2006 N 255-FZ.
String "010"... Indicates the costs incurred by the payer for the payment of benefits for temporary incapacity for work, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of benefits for temporary incapacity for work in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary incapacity for work.
String "011"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of the Member States EAEU, and the number of cases of granting temporary disability benefits (excluding the costs of paying benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary disability.
String "020"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting benefits for temporary disability.
String "021"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working on external part-time and stateless persons temporarily staying In Russian federation.
String "030"... Indicates the costs incurred by the payer for the payment of maternity benefits, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of granting maternity benefits.
String "031"... Indicates the costs incurred by the payer for the payment of maternity benefits to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of benefits for pregnancy and childbirth.
String "040"... Indicates the costs incurred by the payer for the payment lump sum women registered with medical organizations in the early stages of pregnancy.
String "050"... Indicates the costs incurred by the payer for the payment of a lump sum at the birth of a child.
String "060"... Indicates the costs incurred by the payer for the payment monthly benefits for child care, reflecting the number of recipients.
String "061"... Shows the costs incurred by the payer to pay the monthly benefits for the first child, showing the number of beneficiaries.
String "062"... Shown are the costs incurred by the payer for the monthly benefits for the care of the second and subsequent children, showing the number of beneficiaries.
String "070"... Indicates the costs incurred by the payer to pay for additional days off for caring for disabled children.
String "080"... Indicates the costs incurred by the payer to pay insurance contributions to state extra-budgetary funds, calculated from the payment of additional days off for caring for disabled children.
String "090"... Indicates the costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of the guaranteed list of burial services.
String "100"... The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.
String "110"... The amount of accrued and unpaid benefits is indicated, except for the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.
Appendix No. 4. Payments made from funds financed from the federal budget "to section 1 of the calculation
Appendix No. 4 reflects the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.
In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who have used the right to receive additional days off for caring for children with disabilities.
In column 3 on lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260, the number of paid days is indicated; on lines 040 - 060, 100 - 120, 180 - 200, 270 - 290 the number of payments of benefits in the billing period in excess of the amount established by the legislation on compulsory social insurance, financed from the federal budget; on line 300, the number of paid additional days off for caring for disabled children is indicated.
In column 4 lines 100 - 290 reflect the amount of the payer's expenses for the payment of benefits; on line 300 - the amount of payment by the payer of additional days off for caring for disabled children; on line 310 - the amount of insurance premiums accrued for the payment of additional days off for caring for disabled children.
String "010 - 060"... Indicates information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the disaster at the Chernobyl nuclear power plant.
Strings "070 - 120"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the accident at the Mayak production association is indicated.
Strings "130, 140"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site is indicated.
Lines "150 - 200"... Information on payments financed from the federal budget in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as persons who have received or have suffered radiation sickness or become disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant, is indicated.
Lines "210 - 230"... Information on additional payments of benefits for temporary incapacity for work, for pregnancy and childbirth associated with the offset of the periods of service in the insurance experience of the insured person during which the citizen was not subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood in accordance with Part 4 Article 3 of the Law of December 29, 2006 N 255-FZ.
Strings "240 - 310"... The summary information on the payer's incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget, is indicated.
Appendix No. 5. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 3 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation
Appendix No. 5 is filled in by organizations operating in the region information technologies(with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial production special economic zone) and apply the rates of insurance premiums established by paragraphs. 1 clause 2 of article 427 of the Tax Code of the Russian Federation.
Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill out only column 3 (lines 010 - 040 and line 050). Column 2 by newly created organizations is not filled in.
String "010"... The average number of employees for the settlement (reporting) period is indicated in column 3 ( average number employees based on the results of 9 months preceding the current billing period - according to column 2), determined in the manner prescribed by Rosstat.
String "020"... Columns 2 and 3 indicate the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current billing period and following the results of the current billing (reporting) period, respectively.
String "030"... Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the granting of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) on development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs based on the results of 9 months preceding the current billing period and on the basis of the current settlement (reporting) period, respectively.
String "040"... It is calculated as the ratio of the values of rows 030 and 020 multiplied by 100.
String "050"... The date and number of the entry in the register of accredited organizations carrying out activities in the field of information technology on the basis of the received extract from the specified register sent by the authorized federal body executive power in accordance with clause 9 of the Regulation on state accreditation of organizations operating in the field of information technology, approved by the Government of the Russian Federation of November 6, 2007 N 758.
Appendix No. 6. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation
Appendix No. 6 is filled in by organizations and individual entrepreneurs using the simplified taxation system, as well as combining UTII and the simplified taxation system, or the simplified taxation system and the taxation tax system, the main type of economic activity classified in accordance with OKVED is named in paragraph 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by subparagraph 3 of paragraph 2 of article 427 of the Tax Code of the Russian Federation.
String "060"... The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period.
String "070"... The amount of income from the sale of products and (or) services rendered for the main type of economic activity, determined for the purpose of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.
String "080"... The share of income determined for the purpose of applying clause 6 of article 427 of the Tax Code of the Russian Federation is indicated. The value of the indicator is calculated as the ratio of the values of lines 070 and 060 multiplied by 100.
Appendix No. 7. Calculation of compliance of the conditions for the right to apply a reduced rate of insurance premiums by the payers specified in clause 7 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation
Appendix No. 7 is filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out activities in the field of social services for the population, research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of article 427 of the Tax Code of the Russian Federation.
Note: organizations and individual entrepreneurs fill in lines 010 - 050 of column 1 when submitting a calculation for each reporting period, lines 010 - 050 of column 2 when presenting a calculation for a billing period.
String "010"... The total amount of income is indicated, determined in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in paragraph 7 of article 427 of the Tax Code of the Russian Federation.
String "020"... The amount of income is indicated in the form of earmarked income for the maintenance of non-profit organizations and their conduct of statutory activities named in clauses 7 of clause 1 of article 427 of the Tax Code of the Russian Federation, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation.
String "030"... The amount of income in the form of grants received for the implementation of activities named in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, is indicated.
String "040"... The amount of income from the implementation of the types of economic activities specified in paragraphs seventeen to twenty-one, thirty-fourth to thirty-sixth paragraphs 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation is indicated.
String "050"... The share of income, determined for the purpose of applying clause 7 of Article 427 of the Tax Code of the Russian Federation, is indicated, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.
Appendix No. 8. Information required for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 9 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation
Appendix No. 8 is filled in by an individual entrepreneur on the PSN and applying the rates of insurance premiums established by clause 3 of clause 2 of article 427 of the Tax Code of the Russian Federation in relation to payments and remuneration accrued in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs carrying out types entrepreneurial activity specified in clauses 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation.
Note: the number of completed lines 020 - 060 must correspond to the number of patents received by the individual entrepreneur during the settlement (reporting) period.
String "020"... The number of the patent issued to an individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the patent taxation system is indicated.
String "030"... The OKVED entered in the application for the grant of a patent is indicated.
String "040"... The date of commencement of validity of the patent issued by the individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the PSN is indicated.
Line 050... The expiration date of the patent issued by the individual entrepreneur is indicated.
String "060"... Columns 1-5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation 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.
String "010"... Columns 1-5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation 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.
Note: if there are several completed sheets of Appendix 8, line 010 is filled in only on the first of them.
Appendix No. 9. Information required for the application of the rate of insurance premiums established by clause 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation to section 1 of the calculation
Appendix No. 9 is filled in by payers who have entered into employment contracts and calculate payments and other remuneration with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).
Note: the number of completed lines 020 - 080 must correspond to the number of individuals - foreign citizens or stateless persons, in favor of whom payments and other remuneration were accrued. Persons who are citizens of the EAEU member states are not indicated.
Lines 020 - 070 indicate the information corresponding to a foreign citizen or stateless person:
- surname of a foreign citizen or stateless person.
- the name of a foreign citizen or stateless person.
- patronymic of a foreign citizen or stateless person.
- TIN of a foreign citizen or stateless person (if any).
- SNILS (if available).
- Citizenship (if any). In the absence of citizenship, the code "999" is indicated.
String "080"... Columns 1 - 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the billing (reporting) period 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 settlement (reporting) period, respectively.
String "010"... Columns 1 - 5 indicate the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), in their favor.
Note: if there are several filled sheets, line 010 is filled in only on the first of them.
Appendix No. 10. Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in student a detachment (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation
Appendix No. 10 is filled in by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations enjoying state support), to which the payer accrued payments under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.
String "020"... A unique number is indicated (in the order assigned by the payer when filling out the calculation, starting with "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations enjoying state support).
Lines "030 - 050"... The surname, name, patronymic of the student are indicated.
Strings "060 and 070"... The date and number of the document confirming the student's membership in the student's unit are indicated.
Strings "080 and 090"... The date and number of the document confirming the full-time form of study during the period of such membership are indicated.
Lines 100... In columns 1 - 5, for each student individual, the amount of payments and other remuneration is indicated, accrued on an accrual basis 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.
String "010"... Columns 1 - 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
If there are several filled sheets, line 010 is filled in only on the first of them.
String "110"... The unique number of the individual is indicated, reflected in line 020.
String "120"... The name of the youth or children's association enjoying state support is indicated.
String "130"... The date of entry in the register is indicated, which is maintained by the federal executive body responsible for the implementation of state youth policy in relation to youth or children's associations enjoying state support.
String "140"... The number of the entry in the register is indicated, which is maintained by the federal executive body responsible for the implementation of state youth policy in relation to youth or children's associations enjoying state support.
Section 2. Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households "calculation
Section 2 is filled in by the heads of peasant farms.
String "010"... The code is indicated in accordance with OKTMO. When filling in line 010, the code is indicated municipality, an inter-settlement territory, a settlement that is part of a municipality, on the territory of which the payer pays insurance premiums.
String "020"... The BCC is indicated to which insurance contributions for compulsory pension insurance are credited.
String "030"... The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing period in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation is indicated.
String "040"... The KBK is indicated to which insurance premiums for compulsory health insurance are credited.
String "050"... The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing period in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation is indicated.
Appendix No. 1. Calculation of the amount of insurance premiums to be paid for the head and members of the peasant (farm) economy to section 2 of the calculation
Strings "010 - 090" to be filled in for each member of the farm, including the head of the farm, for each period (within the accounting year) during which the individual was a member of the peasant (farm) economy.
Strings "010 - 030"... The full name of the member of the farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.
String "040"... The TIN of each member of the farm is indicated, including him, in accordance with the certificate of registration of an individual with the tax authority (if any).
String "050"... The SNILS of each member of the farm is indicated, including the head of the peasant (farm) economy, in accordance with the insurance certificate of compulsory pension insurance.
String "060"... The year of birth of each member of the farm is indicated, including its head.
String "070"... The date of entry (in the billing period) into the members of the farm is indicated in accordance with the application.
String "080" The date of exit (in the billing period) from the peasant farm is indicated in accordance with the application.
Note: if a member of a peasant farm was in a peasant (farm) farm during the entire billing period, then in lines 070 and 080, respectively, the start and end dates of the billing period for which the calculation is submitted are entered.
String "090"... Columns 1 - 2 reflect the amount of insurance premiums payable to the budget for each member of the farm, including its head, for compulsory pension insurance and compulsory health insurance, respectively.
Section 3. Personalized information about the insured persons "calculation
Section 3 is filled in for all insured persons for the last three months of the billing (reporting) period, including in favor of whom payments and other remuneration were accrued in the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, the provision of services, under contracts of author's order, in favor of authors of works under contracts on the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license contracts on the granting of the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts have been concluded.
Note: in the personalized information about the insured persons, in which there is no data on the amount of payments and other benefits accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not completed.
When filling line 010 at the initial submission of information for the settlement (reporting) period, "0—" is entered, in the revised calculation for the corresponding settlement (reporting) period, the correction number is indicated (for example, "1—", "2—" and so on).
Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:
- "21" - for the 1st quarter.
- "31" - for half a year.
- "33" - for 9 months.
- "34" - at the end of the year.
- "51" - for the 1st quarter during the reorganization (liquidation) of the organization.
- "52" - for half a year during the reorganization (liquidation) of the organization.
- "53" - for 9 months during the reorganization (liquidation) of the organization.
- "90" - for a year during the reorganization (liquidation) of the organization.
The value of field 020 must correspond to the value of the "Settlement (reporting period (code)" field on the cover sheet of the calculation.
Field "030"... The year for the billing (reporting) period of which the information is provided is indicated. The value of field 030 must correspond to the value of the "Calendar year" field on the title page of the calculation.
Field "040"... The serial number of the information is indicated.
Field "050"... The date of submission of information to the tax authority is indicated.
Subsection 3.1 specifies the personal data of an individual - the recipient of income.
String "060"... The TIN of an individual is indicated.
String "070"... The SNILS of the insured person is indicated.
String "080"... The full name of the individual is indicated in accordance with the identity document.
String "090"... The full name of the individual is indicated in accordance with the identity document.
String "100"... The full patronymic of the individual is indicated in accordance with the identity document.
String "110"... The date of birth of an individual is indicated in accordance with the document proving his identity.
String "120"... The numeric code of the country of which the individual is a citizen is indicated. The country code is indicated according to the OKSM.
Note: if an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.
String "130"... The digital sex code of an individual is indicated:
- "1" is male.
- "2" - female.
String "140"... The code of the identity document of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 ", A foreign citizen -" 10 «, « 07 "If a military ID and" 03 »If a birth certificate.
String "150"... The details of the identity document of an individual (series and number of the document) are indicated. The "N" sign is not put down, the series and the document number are separated by the "" ("space") sign.
Lines "160 - 180"... Indicates the sign of the insured person in the system of compulsory pension, medical and social insurance, respectively:
- "1" - is the insured person.
- "2" - is not an insured person.
Subsection 3.2 contains information on the amounts of payments and other benefits accrued by payers of insurance premiums in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance.
When filling out subsection 3.2 when the payer calculates insurance premiums of payments and other remuneration to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.
When submitting information, the adjustment of which is not associated with a change in the rate of insurance premiums, all indicators of the form are filled in in the correcting form, both adjusted and not requiring adjustment.
Subsection 3.2.1 does not take into account the amount of payments and other remuneration accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.
Columns 190 indicate the ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third month of the last three months of the settlement (reporting) period, respectively.
Columns "200"... The code of the category of the insured person is indicated (see Codes of the category of the insured person) for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code filled with capital letters of the Russian alphabet.
Columns "210"... The amount of payments and other remunerations accrued by the payer in favor of an individual for the first, second and third month of the last three months of the settlement (reporting) period, respectively, is indicated separately for each month and the category code of the insured person.
Columns "220"... The basis for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and the category code of the insured person.
Columns "230"... The amount of payments and other remuneration accrued in favor of an individual under civil law contracts for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the category code of the insured, are indicated.
Columns "240"... The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual is indicated in amounts not exceeding for each insured person the maximum base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third months of the last three months of the billing (reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other benefits in favor of an individual separately for each month and the category code of the insured person.
String "250"... The total amount of payments and other fees accrued by the payer in favor of an individual is indicated for three last month the settlement (reporting) period, the basis for calculating insurance premiums for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, and also the amount of insurance premiums assessed by the payer of insurance premiums in favor of an individual for the last three months of the billing (reporting) period.
Subsection 3.2.2 takes into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amounts of insurance premiums assessed by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.
Columns "260"... The ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third months of the last three months of the settlement (reporting) period, respectively, is indicated.
Columns "270"... Indicate the rate code used by the payer for payments and other benefits in favor of an individual subject to insurance premiums for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation (see Payer Rate Codes) for the first, second and third months of the last three months of the settlement (reporting) period, respectively.
Columns "280"... The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance premiums for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, on which insurance premiums are charged for the first, second and third month of the last three months of the settlement ( of the reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other remuneration in favor of an individual in accordance with the rate codes of the payers of insurance premiums.
Columns "290"... The amount of insurance premiums is indicated at additional rates established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of the payers of insurance premiums.
String "300"... The total amount of payments and other benefits accrued by the payer in favor of an individual, on which insurance premiums for compulsory pension insurance are charged at additional rates for the last three months of the billing (reporting) period, as well as the amount of insurance premiums for compulsory pension insurance at additional rates, is indicated, insurance premiums calculated by the payer in favor of an individual, for the last three months of the settlement (reporting) period.
Payer Tariff Codes
The code | Full name |
---|---|
01 | Payers of insurance premiums located on common system taxation and applying the basic rate of insurance premiums |
02 | Payers of insurance premiums who are on a simplified taxation system and apply the basic rate of insurance premiums |
03 | Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic rate of insurance premiums |
04 | Payers of insurance premiums are business entities and business partnerships, the activities of which are practical application(introduction) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) (in including jointly with other persons) of such economic societies, participants of such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational institutions of higher education, which are budgetary institutions autonomous institutions |
05 | Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on implementation tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster |
06 | Payers of insurance premiums carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production zone) |
07 | Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a member of the ship's crew |
08 | Payers of insurance premiums applying the simplified taxation system and the main type of economic activity specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation |
09 | Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and who have a license for pharmaceutical activities - in relation to payments and remunerations made to individuals, which, in accordance with the law of November 21, 2011 N 323-FZ |
10 | Payers of insurance premiums are non-profit organizations (except for state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional) |
11 | Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system |
12 | Payers of insurance premiums - individual entrepreneurs who apply the PSN in relation to payments and remuneration accrued in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in clauses 19, 45 - 47 p. 2 article 346.43 of the Tax Code of the Russian Federation |
13 | Payers of insurance premiums who have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the law of September 28, 2010 N 244-FZ |
14 | Payers of insurance premiums who have received the status of a free participant economic zone in accordance with the law of November 29, 2014 N 377-FZ |
15 | Payers of insurance premiums who received the status of a resident of the territory of advanced socio-economic development in accordance with the law of December 29, 2014 N 473-FZ |
16 | Payers of insurance premiums who received the status of a resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ |
21 | Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of article 428 of the Tax Code of the Russian Federation |
22 | Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of article 428 of the Tax Code of the Russian Federation |
23 | Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4 |
24 | Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.4 |
25 | Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.3 |
26 | Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2 |
27 | Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1 |
28 | Payers of insurance contributions paying insurance contributions for additional social security specified in clause 1 of article 429 of the Tax Code of the Russian Federation |
29 | Payers of insurance contributions paying insurance contributions for additional social security specified in clause 2 of article 429 of the Tax Code of the Russian Federation |
Penalty for failure to complete the calculation of insurance premiums
For late submission of the calculation of insurance premiums, the following penalties are provided:
- if insurance premiums were paid on time - 1,000 rubles.
- if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.
Zero calculation of insurance premiums
Calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in their staff. Therefore, an individual entrepreneur without workers does not pass this calculation.
Note: with regard to the need to submit the calculation by organizations and individual entrepreneurs that do not actually carry out activities and do not make payments to employees of the Ministry of Finance, in the Letter of March 24, 2017 N 03-15-07 / 17273, it directly indicated that these employers are obliged submit the calculation with zero indicators to the tax authority at the place of registration.
The above letter does not say which sheets must be filled in when submitting a zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation for insurance premiums should be included.
Employers who pay income to their employees are policyholders in relation to them and are obliged to pay insurance premiums to extra-budgetary funds.
Insurance premiums are calculated and paid separately to each state extrabudgetary fund, namely:
For compulsory pension insurance - in the Pension Fund;
For compulsory social insurance in case of temporary disability and in connection with maternity - in the FSS of Russia;
For compulsory health insurance - in the FFOMS.
Since 2017, the calculation and payment of insurance premiums have been controlled by tax inspectorates (Chapter 34 of the Tax Code of the Russian Federation).
Therefore, from the reporting for the I quarter of 2017, the calculation of insurance premiums for compulsory pension (social, medical) insurance is submitted to the IFTS.
Thus, starting from the 1st quarter of 2017, the calculation of insurance premiums must be submitted to the Inspectorate of the Federal Tax Service in the form approved by order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / 551. The tax authorities will not accept the previously valid RSV-1 form.
All insurers, including organizations and their separate divisions, submit the calculation for 2017. Even if there is no activity, payments to individuals are not accrued and there is no movement according to the calculated ones, you need to submit a zero calculation to the IFTS (letter of the Federal Tax Service of Russia dated 04/12/2017 No. BS-4-11 / 6940).
Important!
From the income of individuals working under a civil law contract, contributions are paid only to the Pension Fund and FFOMS.
Contributions to the FSS of Russia in case of temporary disability and in connection with maternity under such contracts are not charged.
Recall that contributions "for injuries" are charged only if it is directly provided for in the GPC agreement (paragraph 4, paragraph 1 of article 5 of Law No. 125-FZ), but these contributions are reflected in another calculation - in the form 4-FSS, submitted to the Social Insurance Fund
Calculation presentation methods
By general rule The calculation can be submitted on paper or in electronic form, depending on the indicator of the average number of individuals in favor of whom payments were made. If this indicator has exceeded 25 people for the previous settlement (reporting) period, the calculation is submitted only in electronic format via telecommunication channels (clause 10 of article 431 of the Tax Code of the Russian Federation).
Electronic Calculation must also be submitted by newly created organizations with more than 25 people (clause 10 of article 431 of the Tax Code of the Russian Federation).
The date of submission of electronic reports is considered the date of their submission.
On paper The calculation is submitted when the number of employees is less than 25 people, you can submit it:
Through a representative (by proxy);
By mail in a valuable letter with a list of attachments.
The reporting period for insurance premiums is the first quarter, six months, nine months. The settlement period is a calendar year (Article 423 of the Tax Code of the Russian Federation).
The calculation must be submitted to the IFTS no later than the 30th day of the month following the expired quarter (clause 7 of article 431 of the Tax Code of the Russian Federation). If the deadline falls on a weekend or a non-working holiday, you can submit the Calculation on the next day after such a day, on the first working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
The calculation for 2017 is submitted no later than January 30, 2018 and is compiled on an accrual basis for the first quarter, six months, 9 months and a year.
Thus, as you can see, the delivery dates for RSV-1 in 2017 have changed. Now the calculation will need to be submitted no later than the 30th day of the month following the reporting one. This will be a uniform term. It will not depend on how the RSV-1 is handed over by the organization or individual entrepreneur: “on paper” or in electronic form.
Responsibility for late submission of the Calculation
For late submission of the Calculation, the IFTS may fine the organization by 5% of the amount of contributions, which is payable (surcharge) based on the calculation.
However, it is worth noting that when calculating the fine, the amount of insurance premiums that was paid to the budget on time must be deducted from this amount. A 5 percent penalty will be charged for each month (full or incomplete) of delay with the submission of the calculation.
The head of the organization can be fined from 300 to 500 rubles. (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).
The organization faces a fine - 5% of the amount of contributions for pension and medical insurance, calculated for payment according to the late settlement of RSV-1 for the last three months of the reporting period, for each full or incomplete month that has passed from the date set for the delivery of the calculation, and until of the day when it was presented (Letter of the Ministry of Labor dated 04.04.2014 N 17-3 / B-138, article of the Tax Code of the Russian Federation). Such a fine will be charged for each month (full or incomplete) of delay with the submission of the calculation.
However, the total amount of penalties cannot be:
More than 30% of the amount of insurance premiums calculated for payment on a late payment for the last three months of the reporting period;
Less than 1000 rubles
For example, if the calculation contributions are paid in full on time, the penalty for late submission of the calculation will be 1,000 rubles. If only part of the contributions is transferred on time, the penalty will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).
That is, for example, if the contributions were paid in full on time, then the penalty for late submission of the calculation will be 1,000 rubles. If in set time insurance premiums were paid only in part, then the penalty must be calculated from the difference between the amount of contributions, which is indicated in the calculation, and actually transferred to the budget.
Example.
Here is an example of calculating the fine in 2017.
The calculation of insurance premiums for 2017 was submitted via the Internet on February 15, 2018. However, the last day of delivery is January 30, 2018.
It turns out that the delay was less than a month a month. According to the calculation of the accruals for October - December 2017, they amounted to 700,000 rubles.
The amount of the fine will be 35,000 rubles (700,000 rubles x 5% x 1 month)
If in the calculation the aggregate amount of contributions to pension insurance from the base not exceeding the limit value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to the information on the amount of contributions to pension insurance for each insured person, the calculation is considered not submitted.
Similar consequences arise when inaccurate personal data identifying insured individuals is indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).
It is required to eliminate such inconsistencies within five working days from the date when the IFTS sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”.
If the deadline is met, the date of submission of the calculation, recognized initially not submitted (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation) will be considered the date of submission of the calculation of insurance premiums.
The Ministry of Finance of Russia in its letter dated April 21, 2017 No. 03-02-07 / 2/24123 indicated that the calculation of insurance premiums that was not submitted to the Inspectorate of the Federal Tax Service on time is not a reason to suspend operations on the accounts of the payer of insurance premiums. That is, you should not be afraid of blocking the account for being late with the settlement for 2017.
HOW TO PAY THE PENALTY
In the calculation of insurance premiums, payers separately indicate the amount for compulsory pension insurance, contributions for compulsory social insurance in case of temporary disability and in connection with maternity and contributions for compulsory health insurance.
The Letter of the Federal Tax Service of Russia dated 05.05.17 No. PA-4-11 / 8641 explains that the amount of the fine for failure to submit a calculation of insurance premiums in 2017 must be calculated separately for each listed type of compulsory social insurance.
Accordingly, the calculated amount of the fine must be paid for three different CBCs:
- 182 1 02 02 010 06 3010 160 - for pension contributions;
- 182 1 02 02 02090 07 3010 160 - for contributions in case of temporary incapacity for work and in connection with motherhood;
- 182 1 02 02 101 08 3013 160 - for medical contributions.
But how to distribute the payment if the tax authorities fined the payer of insurance premiums by minimum amount 1,000 rubles?
The FTS believes that it is necessary to be guided by the provisions of Article 426 of the Tax Code of the Russian Federation.
According to this article, the rates of insurance contributions are: 22% - for compulsory pension insurance, 5.1% - for compulsory health insurance and 2.9% - for compulsory social insurance in case of temporary disability and in connection with maternity.
That is, the fine will be: 22/30 * 1000 = 733.33 rubles. - in the Pension Fund, 5.1 / 30 * 1000 = 170 rubles. - in FFOMS, 2.9 / 30 * 1000 = 96.67 rubles. - in the FSS of Russia.
The procedure for calculating the base for insurance premiums
The basis for calculating insurance premiums in the Pension Fund of the Russian Federation, FFOMS and the FSS of Russia should be considered for each employee separately, on an accrual basis from the beginning of the year. It includes taxable payments that are accrued in favor of the employee from the beginning of the year to the last day of the past month.
If an employee is admitted to the organization in the middle of the year, his income from the previous place of work should not be included in the base for calculating contributions. At least, such explanations were given by the controlling authorities before the entry into force of the head of the Tax Code of the Russian Federation on insurance premiums (see letters of the Ministry of Labor of Russia dated 12.11.2015 No. 17-4 / OOG-1569, Ministry of Health and Social Development of Russia dated 17.01.2011 No. 76-19, p. . 9 Information letter of the FSS of Russia dated March 14, 2016 No. 02-09-05 / 06-06-4615).
Limiting bases for calculating insurance premiums in the Pension Fund of the Russian Federation and the FSS of Russia
The maximum value of the base for calculating insurance premiums for 2017 was approved in accordance with paragraphs 3 and 6 of Article 421 of the Tax Code of the Russian Federation.
The new values were approved by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255.
Of course, they can also be used by the payer of insurance premiums for self-examination.
Control ratios in the report for Calculation of insurance premiums are presented in the form of a table consisting of the following main columns:
- the content of the control ratio;
- a reference to an article of the Tax Code of the Russian Federation, with the norms of which a possible violation of the law is associated if the control ratio is not met;
- the wording of the violation;
- actions to be taken by the tax office and the payer when such an error is found.
Let's present examples of in-document control ratios for insurance premiums:
If the control ratio is not met |
|||
Possible violation of the legislation of the Russian Federation |
Violation wording |
Actions taken |
|
Gr. 3 tbsp. 061 subdiv. 1.1 app. 1 = Σ |
The total amount of calculated insurance premiums for MPI for the first month of the last quarter from the base not exceeding the maximum value, as a whole for the payer, the amount of contributions for the same month from the base not exceeding the maximum value, for each individual |
The payer of insurance premiums, no later than the day following the day of receipt of the Calculation in electronic form (10 days following the day of receipt of the calculation on paper), a corresponding notification is sent |
|
Art. 050 p. 1 = Σ of all gr. 1 tbsp. 060p. 1.2 app. 1 p. one |
The amount of insurance premiums for compulsory medical insurance payable for the reporting period the amount of contributions for the reporting period for each type of tariff |
Check whether the amount of calculated insurance premiums has changed during a cameral tax audit of the Calculation for the previous reporting period. If, taking into account the results of the cameral tax audit the control ratio is not fulfilled, then in accordance with Art. 88 of the Tax Code of the Russian Federation, send the payer a request to submit explanations or make appropriate corrections within 5 working days. If, after considering the submitted explanations and documents, or in the absence of explanations, it is established that the legislation on taxes and fees has been violated, an inspection report is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation |
Control ratios (Letter of the Federal Tax Service dated June 30, 2017 No. BS-4-11 / [email protected]), inter-documentary reconciliations are also provided, i.e. verification of the Calculation with Form 6-NDFL, as well as with information from the FSS.
So, for example, control ratios 6-NDFL and insurance premiums are as follows:
By the way, the FSS has released its control ratios for the calculation of insurance premiums (Letter of the FSS of the Russian Federation of 06/15/2017 N 02-09-11 / 04-03-13313).
Most policyholders will fill out the calculation of insurance premiums for 2017 electronically using special accounting software services. In this case, the calculation is generated automatically based on the data that the accountant enters into the program.
However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes.
Let us explain the features of compiling each of the sections of the current calculation, as well as the sequence of their filling in step-by-step instructions.
STEP 1: FILLING IN THE TITLE SHEET
On the title page all sections are filled in, except for the subsection "To be completed by the employee tax authority"(Clause 3.1 of the Procedure).
On the title page of the calculation of insurance premiums for 2017, it is necessary, in particular, to indicate the following indicators:
IFTS CODE
In the field "Submitted to the tax authority (code)" - indicate the code of the tax authority to which the calculation of insurance premiums is submitted.
You can find out the value for a specific region on the FTS website using the official service https://service.nalog.ru/addrno.do
NAME
Indicate the name of the organization or the full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations.
There is one free cell between words.
The sheet "Information about an individual who is not an individual entrepreneur" is filled out by citizens who pay for hired workers, if he has not indicated his TIN in the calculation. In this sheet, the employer indicates his personal data.
REPORTING PERIOD
In the "Settlement (reporting) period (code)" field, indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:
The code indicating the period for which the calculation of insurance premiums is presented is reflected on the title page, as well as in field 020 of section 3 of the calculation in accordance with Appendix No. 3 to the Procedure, approved. by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected]:
Therefore, in the calculation of insurance premiums for 2017, the reporting period code will be "34".
LOCATION CODE
As this code, show the digital value indicating the affiliation of the IFTS, to which the calculation for 2017 is submitted.
The approved codes for organizations are presented in the table:
REFERENCE NUMBER
In the "Refinement number" field, indicate "000" if this is the initial calculation for the year. If you clarify the information of the previously presented calculation, mark the serial number of the clarification ("001", "002", etc.).
OKVED
In the field "Code of the type of economic activity" enter the main code of the type of economic activity according to the OK 029-2014 classifier.
STEP 2: COMPLETING SECTION 3
SECTION 3: PERSONAL RECORDING INFORMATION
Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for 2017 must be filled in for all insured persons for October, November and December 2017, including those in favor of whom payments were accrued for 2017 under labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: full name, TIN, SNILS, etc.
Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance. Here is an example of how to fill in section 3.
Payments were made to a citizen of the Russian Federation in the IV quarter of 2017.
Compulsory pension insurance contributions calculated from them are as follows:
Note that for persons who have not received payments in the last three months of the reporting period (October, November and December 2017), subsection 3.2 of section 3 does not need to be completed (clause 22.2 of the Procedure for filling out the calculation).
Copies of section 3 of the calculation should be handed over to employees.
The term is five calendar days from the date when the person applied for such information.
Give each employee a copy of Section 3, which contains information only about him.
If the calculations are submitted in electronic formats, you will need to print paper duplicates.
Hand over the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract.
An extract must be prepared for the entire period of work starting from January 2017.
STEP 3: COMPLETING ANNEX 3 TO SECTION 1
ANNEX 3 TO SECTION 1: BENEFIT COSTS
In Appendix 3 to Section 1, record information on expenditures for the purposes of compulsory social insurance (if such information is not available, then the appendix is not completed, since it is not mandatory)
In this application, show only the benefits at the expense of the FSS of Russia, accrued in the reporting period.
The date of the benefit payment and the period for which it was accrued do not matter.
For example, the benefit accrued at the end of December, and paid in January 2018, show in the calculation for 2017.
A guide to sick leave which is open in September and closed in October, reflect only in the calculation for the year.
Benefits at the expense of the employer for the first three days of the employee's illness should not appear in Appendix 3.
Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).
As for the filling itself, the lines of Appendix 3 to section 1 must be formed as follows:
in column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued.
For example, in line 010 - the number of sick leave, and in line 030 - maternity leave.
For lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure for filling out the calculation).
in column 2 reflect (clause 12.3 of the Procedure for filling out the calculation):
in lines 010 - 031 and 070 - the number of days for which the benefit was accrued at the expense of the FSS of Russia;
in lines 060 - 062 - the number of monthly childcare benefits. For example, if benefits were paid to one worker during the year, put the number 9 on line 060;
in lines 040, 050 and 090 - the number of benefits.
STEP 4: FILLING IN SUBSECTIONS
ANNEX 1 TO SECTION 1
PENSION AND MEDICAL CONTRIBUTIONS: SECTIONS 1.1 - 1.2 ANNEX 1 TO SECTION 1
Appendix 1 to section 1 of the calculation includes four blocks:
subsection 1.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance";
subsection 1.2 "Calculation of the amounts of insurance premiums for compulsory health insurance";
subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in Article 428 of the Tax Code of the Russian Federation";
subsection 1.4 "Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations."
In line 001 “Payer's Rate Code” of Appendix 1 to Section 1, indicate the applicable rate code.
In the calculation for 2017, it is necessary to include as many annexes 1 to section 1 (or individual subsections of this annex) as the tariffs were applied during 2017 (from January to December inclusive).
Let us explain the specifics of filling in the required subsections.
SECTION 1.1: PENSION CONTRIBUTIONS
Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:
line 010 - the total number of insured persons;
line 020 - the number of individuals from whom you calculated insurance premiums in the reporting period (for 9 months of 2017);
line 021 - the number of individuals from line 020 whose payments have exceeded the maximum value of the base for calculating pension contributions;
line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
in line 040 reflect:
the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits specified in clause 9 of Art. 421 of the Tax Code of the Russian Federation;
line 050 - the basis for calculating pension contributions;
line 051 - the basis for calculating insurance premiums in amounts that exceed the maximum base size for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation).
line 060 - amounts of calculated pension contributions, including:
on line 061 - from a base that does not exceed the maximum value (876,000 rubles);
on line 062 - from the base, which exceeds the maximum value (876,000 rubles).
Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).
SECTION 1.2: MEDICAL CONTRIBUTIONS
Subsection 1.2 is a required section.
It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance.
Here's how strings are formed:
line 010 - the total number of insured persons for 2017.
line 020 - the number of individuals from whom insurance premiums were calculated;
line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
on line 040 - the amount of payments:
not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);
the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, the amount of the deduction is fixed in the amount from clause 9 of Art. 421 of the Tax Code of the Russian Federation.
Subsection 1.3 - fill in if you pay insurance premiums for compulsory pension insurance at an additional rate.
And subsection 1.4 - if from January 1 to December 31, 2017, you transferred 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.
STEP 5: COMPLETING ANNEX 2 TO SECTION 1
CALCULATION OF DISABILITY AND MATERNITY FEES: APPENDIX 2 TO SECTION 1
Appendix 2 to Section 1 calculates the amount of contributions for temporary incapacity for work and in connection with maternity.
The data is shown in the following breakdown: total from the beginning of 2017 to December 31, as well as for October, November and December 2017.
In field 001 of Appendix No. 2, it is necessary to indicate the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:
"1" - direct payments of insurance coverage (if there is a pilot FSS project in the region, see "Participants of the FSS pilot project"); https: //buhguru.com/spravka-info/uchastniki-pilotnogo-proekta-fss.html
"2" - credit system of payments of insurance coverage (when the employer pays the benefits, and then receives the necessary compensation (or offset) from the FSS).
line 010 - the total number of insured persons for 2017;
line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
line 030 summarizes:
the amount of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, the amount of the deduction is fixed in the amount from clause 9 of Art. 421 of the Tax Code of the Russian Federation;
line 040 - the amount of payments and other benefits in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of RUB 755,000 in respect of each insured person).
On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.
Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if there is an appropriate license). If there are no such workers, indicate zeros.
Line 054 is filled in by organizations that pay income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments to such employees (except for citizens from the EAEU). If there is nothing of the kind - zeros.
On line 060 - enter the insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS of Russia. However, do not include the allowance for the first three days of illness (letter from the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, in it show the amounts that the FSS of Russia have reimbursed for sick leave payments, maternity benefits and other social benefits.
Show on line 080 only the amounts reimbursed from the FSS of Russia in 2017, even if they relate to 2016.
As for line 090, it is logical to use the formula to determine the value of this line:
Line 090 Appendix 2 = Line 060 Appendix 2- Line 070 Appendix 2+ Line 080 Appendix 2
If you have received the amount of contributions to be paid, in line 090 put the code "1". If the amount of the expenses incurred was more than the assessed contributions, then include the code “2” in line 90.
STEP 7: Complete Section 1
Complete Section 1 last. It needs to summarize the data that was reflected in sections 2, 3 and 4.
As a result, in section 1 you will have the data for all sections that have already been filled in.
SECTION 1 "INSURANCE CONTRIBUTION SUMMARY"
In section 1 of the calculation for 2017, reflect the total figures for the amounts of insurance premiums payable.
The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions.
Also, in this section, you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.
PENSION CONTRIBUTIONS
On line 020, indicate the BCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance, which must be paid for the above BCC:
On line 030 - for the reporting period on an accrual basis (from January to September inclusive);
For lines 031-033 - for the last three months of the billing (reporting) period (July, August and September).
MEDICAL CONTRIBUTIONS
On line 040, indicate the BCC for contributions for compulsory health insurance. Along lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:
On line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
By lines 051–053 for the last three months of the reporting period (July, August and September).
PENSION CONTRIBUTIONS FOR ADDITIONAL RATES
On line 060, indicate the BCC for pension contributions at additional rates. On lines 070–073 - amounts of pension contributions at additional rates:
On line 070 - for the reporting period (2017) on an accrual basis (from January 1 to December 31);
Along lines 071 - 073 for the last three months of the reporting period (October, November and December).
SUPPLEMENTARY SOCIAL SECURITY CONTRIBUTIONS
On line 080, indicate the BSC for contributions for additional social security. On lines 090–093 - the amount of contributions for additional social security:
On line 090 - for the reporting period (2017) on an accrual basis (from January to December inclusive);
By lines 091–093 for the last three months of the reporting period (October, November and December).
SOCIAL SECURITY CONTRIBUTIONS
On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 - 113 - the amount of contributions for compulsory social insurance:
On line 110 - for 2017 on an accrual basis (from January to December inclusive);
On lines 111-113 for the last three months of the billing (reporting) period (that is, for October, November and December).
For lines 120-123, indicate the amount of the excess of the social insurance expenses incurred:
On line 120 - for 2017.
If there was no excess of expenses, then fill in zeros in this block.
You cannot fill in at the same time:
Lines 110 and lines 120;
Lines 111 and lines 121;
Lines 112 and lines 122;
Lines 113 and lines 123.
With this combination, the calculation for 2017 is not will be tested in the IFTS.
Use the current form for calculating insurance premiums 2017. Download the document for free in excel format for quick and easy filling.
Form for calculating insurance premiums for the 4th quarter of 2017 (2017)
The form for calculating contributions was approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] The form number according to the Classifier of Tax Documentation (KND) is 1151111.
In the form, the composition of indicators that identify the employee and the employer has been optimized, and unnecessary and duplicate indicators have been reduced. The calculation reflects only assessed contributions, there are no paid amounts in it. Also, there is no need to write down the debt of the company or fund. The tax authorities will see all the balances in the payment card.
Attention! The form for calculating insurance premiums and the procedure for filling it out will change. Use new form it is necessary from the reporting for 2017 (due date - January 30, 2018). The notice on the development of the order of the Federal Tax Service was published on single portal regulatory legal acts. The document has not yet been adopted and has not been published. Follow the changes.
You can download the form for KND 1151111 (calculation of insurance premiums) at the link above.
It is necessary to hand over the calculation at the end of each reporting period to the tax office. The deadlines are the same for companies that report on paper and via the Internet - the 30th day of the month that follows the reporting quarter (clause 7 of article 431 of the Tax Code of the Russian Federation). Reporting periods: 1 quarter, half a year (2 quarter), 9 months (3 quarter). The settlement period is a calendar year (Article 423 of the Tax Code of the Russian Federation).
Appendix N 2
Approved
by order of the Federal Tax Service of Russia
dated 10.10.2016 N ММВ-7-11 / [email protected]
PROCEDURE FOR FILLING IN THE CALCULATION OF INSURANCE CONTRIBUTIONS
- IV. The procedure for filling out the sheet "Information about an individual who is not an individual entrepreneur" calculation
- V. The procedure for completing section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation
- Vi. The procedure for filling out Appendix No. 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation
- Vii. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
- VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
- IX. The procedure for filling out subsection 1.3 "Calculation of the amounts 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"
- XI. The procedure for filling out Appendix No. 2 "Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation
- XII. The procedure for filling out Appendix No. 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation
- XIII. The procedure for filling out Appendix No. 4 "Payments made from funds financed from the federal budget" to section 1 of the calculation
- XIV. The procedure for filling out Appendix No. 5 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
- XV. The procedure for filling out Appendix No. 6 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
- XVI. The procedure for filling out Appendix No. 7 "Calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
- XVII. The procedure for filling out Appendix No. 8 "Information required for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
- XVIII. The procedure for filling out Appendix No. 9 "Information required for the application of the insurance premium rate established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
- XIX. The procedure for filling out Appendix No. 10 "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in student team (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1 of the calculation
- XX. The procedure for filling out section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) enterprises" of the calculation