Tax calculation for insurance premiums. Getting to know the new form: calculation of insurance premiums
Calculation of insurance premiums is filed in tax authority quarterly by all employers. In this article, we will tell you who should take it, where to get the calculation form, deadlines, where and how this calculation is presented.
Who should submit the calculation?
- Employers (organizations and individual entrepreneurs),
- Heads of farm
Individual entrepreneurs who do not have employees, reporting on insurance premiums do not represent.
Where can I get the calculation form?
The form for calculating insurance premiums and the procedure for filling it out were approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. Code tax document(KND) for the calculation - 1151111.
except general information on charges, payments and contributions, the calculation includes personalized information about the insured persons, as well as the calculation of benefits and reduced rates.
Deadlines for the delivery of the calculation?
For employers 30th of the month following the first quarter, six months, nine months and a year. The deadline is postponed to the first working day if the 30th day falls on a weekend or holiday.
Heads of farm submit the calculation annually before January 30 of the year following the expired billing period.
In case of violation of the deadlines for submission of the calculation of insurance premiums, officials may impose a fine of 5% of the unpaid amount of insurance premiums payable on the basis of the calculation for each month of delay in submission, but not more than 30% of the specified amount and not less 1000 rubles.
Where to take the calculation?
Calculation of insurance premiums is filed in tax authority:
- at the location of the organization or a separate subdivision, which calculates payments to individuals,
- at the place of residence of the individual entrepreneur,
- at the place of his registration of the head of the farm.
- v in electronic format average headcount exceeds 25 people;
- if the number of employees is 25 or less, then the policyholder decides for himself how to submit the calculation: in electronic form or on paper.
When submitting documents to in electronic format CBU Certification Center and use it within one year to submit reports to the Tax Authorities, Pension Fund(PFR), Social Insurance Fund (FSS), etc.
For non-compliance with the procedure for submitting the calculation of insurance premiums in electronic form, tax authorities may charge a fine in the amount of 200 rubles.
● Adjusted calculation of insurance premiums● Payment of insurance premiums
● Reporting insurance premiums
● Insurance premiums of peasant farms
The calculation of insurance premiums is submitted to the tax authority on a quarterly basis by all employers. In this article, we will tell you who should take it, where to get the calculation form, deadlines, where and how this calculation is presented.
Who should submit the calculation?
Individual entrepreneurs who do not have employees, reporting on insurance premiums do not represent.
Where can I get the calculation form?
The form for calculating insurance premiums and the procedure for filling it out were approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. The tax document code (KND) for the calculation is 1151111.
In addition to general information about charges, payments and contributions, the calculation includes personalized information about insured persons, as well as the calculation of benefits and reduced rates.
Deadlines for the delivery of the calculation?
For employers you need to submit the calculation quarterly no later than 30th of the month following the first quarter, six months, nine months and a year. The deadline is postponed to the first working day if the 30th day falls on a weekend or holiday.
Heads of farm submit the calculation annually before January 30 of the year following the expired billing period.
In case of violation of the deadlines for submission of the calculation of insurance premiums, officials may impose a fine of 5% of the unpaid amount of insurance premiums payable on the basis of the calculation for each month of delay in submission, but not more than 30% of the specified amount and not less 1000 rubles.
Where to take the calculation?
Calculation of insurance premiums is filed in tax authority:
- at the location of the organization or a separate subdivision, which calculates payments to individuals,
- at the place of residence of the individual entrepreneur,
- at the place of his registration of the head of the farm.
How can you submit a calculation?
- v in electronic format calculation of insurance premiums is submitted by employers who average headcount exceeds 25 people;
- if the number of employees is 25 or less, then the policyholder decides for himself how to submit the calculation: in electronic form or on paper.
When submitting documents to in electronic format via telecommunication channels (via the Internet), an enhanced qualified electronic signature(EDS) signatory. You can purchase an EDS at CBU Certification Center and use it within one year for filing reports with the tax authorities, the Pension Fund (PFR), the Social Insurance Fund (FSS), etc.
For non-compliance with the procedure for submitting the calculation of insurance premiums in electronic form, tax authorities may charge a fine in the amount of 200 rubles.
● Payment of insurance premiums
● Insurance premium reporting
● Farm insurance premiums
1. TIN and KPP.
The corresponding codes are indicated. The field provided for filling in the TIN code contains 12 familiarity places, so legal entities need to put dashes in the last two familiarity places.
PI do not fill in the KPP field. Organizations indicate the checkpoint at the place of registration of the legal entity itself or its division.
2. Adjustment number.
If the form is submitted for the first time for the reporting period, the code is filled in: "0-". An updated report is submitted when the data submitted to the inspection earlier changes. In such a situation, the serial number of the revised calculation is indicated: "1-", "2-", etc.
3. Settlement period. The billing period code is filled in:
Code | Code upon liquidation (reorganization) of a legal entity | Code when deregistering an individual entrepreneur (heads of peasant farms) | Reporting period |
21 | 51 | 83 | 1st quarter |
31 | 52 | 84 | half a year |
33 | 53 | 85 | 9 months |
34 | 90 | 86 | year |
4. Calendar year. Filled in is the year during which or for which the information is submitted.
5. Tax authority code.
The four-digit code of the Federal Tax Service Inspectorate is entered, to which the calculation is submitted. The first two digits of this code are the region number, the last two digits are the inspection number. You can find out the code on the tax website at this link.
6. Place of registration code. The code for the location of the policyholder is indicated:
Code | Name |
At the place of residence: | |
112 | individuals who are not individual entrepreneurs |
120 | SP |
121 | a lawyer |
122 | notary |
124 | heads of farm |
At the place of registration: | |
214 | Russian organization |
217 | the legal successor of the Russian organization |
222 | OP of a Russian organization |
238 | legal entity - (heads) KFH |
335 | OP foreign organization in RF |
350 | international organization in RF |
7. Name of the legal entity or its OP (full name of individual entrepreneur; individual who is not an individual entrepreneur)
The full name of the legal entity is filled in, full name and surname. an individual entrepreneur (a person who is not recognized as an entrepreneur).
8. OKVED code 2. You must specify the type code economic activity the policyholder from the new OKVED code guide 2.
9. Form (code) of reorganization (liquidation) and TIN / KPP of the reorganized legal entity.
To be filled in only upon liquidation (reorganization) of the company. In such cases, the code corresponding to the situation that has arisen is indicated from Appendix No. 2 to the Procedure:
Code | Name |
1 | Transformation |
2 | Merge |
3 | Separation |
4 | Highlighting |
5 | Accession |
6 | Split with simultaneous attach |
7 | Allocate with concurrent attach |
0 | Liquidation |
Starting from the current reporting period, payers of contributions must list and submit reports on mandatory types insurance to the tax authorities. For this reporting, by order of the Federal Tax Service, a special unified calculation of insurance premiums was introduced, which must be submitted to the Federal Tax Service Inspectorate within the time limits established by law. It combines several types of contributions and must be surrendered quarterly.
What is a single calculation of insurance premiums or EPCB for short?
This type of report combines insurance premiums for pension, medical and social insurance. It is submitted to the IFTS on a quarterly basis, for the first time in the 1st quarter of 2017. All employers prepare these reports.
The report is an innovation and replaces the calculations of RSV-1, 2, RV-3 and partly 4-FSS, previously submitted to the Pension Fund of Russia.
For social insurance, it only reflects contributions for incapacity for work and maternity. Injuries should be submitted to the 4-FSS report in social insurance.
To some extent, the insurance premiums for which the policyholder reports to the IFTS resembles the previously existing single social tax... But the procedure for calculating, paying and submitting reports is regulated by the new chapter of the Tax Code of the Russian Federation.
The main goal of the introduction of the new calculation is to optimize administration, as well as reduce the burden of inspections at the insured.
Who should submit a single calculation?
A unified calculation of insurance premiums is drawn up by business entities that act as employers under labor contracts or as customers under GPC contracts. In accordance with the law, they must provide individuals employed with them with pension, medical and social insurance.
Also, the report is submitted by individuals who are not entrepreneurs, but who have entered into labor contracts or contracts for work or services with the employee.
Enterprises and other legal entities must submit this form at their location, and entrepreneurs - at their place of registration.
Terms of EPCV provision
A single calculation of insurance premiums according to the current rules must be submitted to tax office within thirty days after the end of the reporting period, which is a quarter. If the last day of the term falls on a weekend, then this date is calculated as the first working day after that.
The reporting deadlines are as follows:
- For the 1st quarter of 2017, you must send the calculation before 02.05.2017.
- For the second - until July 31, 2017.
- For the third - until 10/30/2017.
- For the fourth - until 01/30/2017.
Methods for submitting EPCB
The current rules provide for two ways of submitting a report:
- If the number of employees or persons involved under civil contracts is less than twenty-five people, a single calculation of insurance premiums can be given directly to the inspector on paper. You must submit two copies of the calculation to the tax office, as well as its electronic version on the information carrier.
- Otherwise, the calculation should be submitted to the Federal Tax Service Inspectorate only in electronic format using telecommunication means. In this case, an agreement is drawn up with a special operator, and also an EDS can be purchased from the EDF operator. In many specialized programs, you can draw up a report, sign and send it to the tax office. The receipt of the Federal Tax Service Inspectorate is considered to be a confirmation of receipt.
For both methods, a single deadline is provided, which now does not depend on the method of filing reports.
Important! If, when submitting reports, discrepancies are found between the resulting amounts and the total value for people, the calculation will be considered not accepted. The tax authority gives five days to clarify the data and correct the inconsistencies that have arisen.
Zero reporting
Tax inspectors insist on the obligation of policyholders to submit this calculation even if, for some reason, during the reporting period, employees were not paid salaries, just like contributions. They believe that a single calculation with zero lines notifies the tax authority that the policyholder will not calculate deductions.
However, there is an opinion that if there is no basis for calculating insurance premiums, that is, the income of individuals taxed with contributions, then there is no need to submit a calculation. It is best to check with your inspectors at the IFTS for this moment. After all, it may turn out that the insured will have to defend his opinion in arbitration.
Download the form for calculating insurance premiums
Download in Excel format.
Download, Excel.
How to fill out a single calculation of insurance premiums correctly?
The report includes a title page, a page for individuals not registered as individual entrepreneurs, sections 1-3, to which there are also appendices.
In full, it presents a fairly large report. But it is provided for all cases, and as a rule, only the necessary sheets are filled out.
The calculation is filled in on the basis of the insurance premiums accounting card, which is maintained in specialized programs.
When filling in manually, black ink, block capital letters is used. Each character is displayed in a separate cell. Fractional numbers include the whole part separated from the decimal point. Empty cells are crossed out.
Title page
Above, you need to reflect the registration number of the TIN for the organization, including 10 characters, for individual entrepreneurs - 12. Also, for companies, you need to indicate the checkpoint below, which can be viewed in the certificate with the TIN.
Below is the number of the corrective report. If he surrenders for the first time, then code 0 is put down.
- 21 - 1st quarter.
- 31- second quarter.
- 32 - third quarter.
- 34 - fourth quarter.
Upon liquidation or reorganization of a legal entity persons, the corresponding codes are used, respectively: 51, 52, 53, 90.
The year number in the report is entered in numbers. Then you should write down the number of the tax authority, consisting of four digits. After that, you need to reflect in the appropriate code where the report is presented. For example, 214 - at the location of the organization, 120 - as an individual entrepreneur.
The next line deciphers the name of the IFTS authority - the recipient of the calculation.
Next, you should write down the name of the payer according to registration documents... An empty cell should be left between words. This rule also applies to individual entrepreneurs or individuals without registration. FULL NAME. are indicated in full without abbreviation.
Below is the OKVED code. From this year onwards, the new codes must be used. In this case, the code must consist of at least 4 characters.
On the next line, a telephone number is filled in by which you can contact representatives or the policyholder himself.
The code must indicate who is submitting the report:
- 1- payer of insurance contributions.
- 2 - an authorized representative of the payer.
Sheet "Information about an individual who is not an individual entrepreneur"
Attention! This sheet is filled in by natural persons - employers who do not have an open business. In this case, the TIN is not indicated.
At the top, the page number is displayed in sequence.
After that, full name, full name, exact date and place of birth according to passport data, state code.
Read also:
UTII declaration 2018 - instructions for filling out
The full place of residence is recorded below in the format provided for by KLADR with the obligatory reflection of the postal code.
Once completed, it must be signed and dated.
Section 1
At the top of the page, you must indicate the TIN and KPP for organizations, as well as the page number in a pack in order.
Then the code OKTMO is filled in.
After that, the blocks provided for each type of insurance are filled in with data on the calculated amounts of contributions for each type of insurance.
First, the corresponding KBK code is put down, then the final amount of assessed contributions for the quarter, and then the decoding of the amounts of charges for each month separately.
The data on pension, medical, pension insurance on additional tariffs, social and additional social insurance are consistently filled in. The amount of the excess of the social insurance expenses made over the contributions is indicated here.
Important! The BCC in each subsection must correspond to the BCC with the payment documents for which the payments were made. So the inspectors will control the payment of the deductions.
The page is signed, and the date of its completion is put down.
Annex 1
The TIN, KPP for companies, and the serial number of the page also fit here.
The payer of contributions must reflect the tariff applicable to him here. Its values can vary from 01 to 16. For example, if an organization works for general grounds, he puts down the code 01, STS - 02, UTII - 03, and STS with benefits for the type of activity - 08, etc.
The appendix contains four subsections on pension and health insurance, which are completed in the same way.
First, line 010 indicates total number persons with payments in total, for the last three months and values for each month.
Line 020 records the number of insured persons in favor of whom payments were made and contributions were assessed. The information is indicated, respectively, at the beginning of the year, with a total for three months with the decryption of the data on a monthly basis.
In line 021, the number of persons who have exceeded the limit bases should be indicated in the same order.
The line should, in a similar manner, reflect the amounts that are not to be included in the base when calculating contributions. The list of such payments is reflected in the code.
Line 050 is the difference between the values of lines 030 and 040. It fixes the base for calculating contributions from the beginning of the year, for the last three months and monthly.
Line 051 should indicate the base for contributions calculated when the limit values are exceeded.
Line 060 calculates the amounts of the calculated insurance premiums, which are determined by multiplying the base by the corresponding rates of the tariff in force for the economic entity.
At the same time, in lines 061 and 062, it is necessary to separately highlight the contributions accrued from bases that do not exceed the maximum amounts and exceed them.
These indicators are also reflected at the beginning of the year, for the last three months, and on a monthly basis.
Information on health insurance is filled in in a similar manner.
Attention! Subsections 1.3.1 and 1.3.2 are drawn up only by those policyholders who must calculate premiums at additional rates.
In subsection 1.3.1, you must first select the cipher according to which the additional tariff is applied: 001 - paragraph 1 of Art. 428 of the Tax Code of the Russian Federation, 002- clause 2 of the Tax Code of the Russian Federation.
Further, the number of persons insured at the additional rate, the amount of transfers in favor of these persons, the amounts not subject to tax, the basis for calculating these contributions and the amount of deductions are indicated. All this information is filled in in the same order as in the first subsections.
Subsection 1.3.2 includes information about the code of the basis, the basis (SOUT, attestation, SOUT and attestation in accordance with the provisions of Law 421-FZ), the hazard class code for harmfulness, according to which the calculation and payment of premiums are made at additional rates.
If there are several grounds, then a separate sheet should be filled out for each of them.
Further, information on the number of insured persons in this category, the amounts accrued in their favor, non-taxable amounts, the basis for accrual and the amount of the contributions themselves are indicated. Filling is carried out in the same manner as in the previous sections.
Appendix 2
This application calculates the amounts for hospital benefits and on the occasion of motherhood.
In field 001, the indication of the payment is indicated:
- "1" - straight
- "2" - credit.
On lines 010-070, the calculation of the amount of contributions is performed based on the amounts of payments made.
In line 080, the amounts of payments that were reimbursed by the social insurance fund are entered. And in line 090 the amount that must be paid to the budget due to the excess of contributions transferred to the budget over the amount of expenses for the payment of benefits is entered.
Appendix 3
This section records the costs incurred for the payment of sick leave and maternity benefits.
Column 1 records the number of cases of payment of benefits.
Column 2 records the number of days paid, payments made and benefits paid.
Column 3 indicates the amounts used for the payment of benefits on an increasing total from the beginning of the period.
Along lines 010-090, the amounts spent are disclosed depending on the purpose of spending - the payment of contributions for pregnancy and childbirth, for early registration, a lump sum at birth, etc.
In line 100, the total amount of benefits is entered, and in line 110 - the amount that was accrued but not paid.
Appendix 4
Attention! This appendix is drawn up if the payment of disability and maternity benefits was made in excess of the limits established by law.
Column 2 reflects the size of recipients of benefits in excess of the established limits, as well as the number of employees who took additional days of rest to look after children with disabilities.
Column 3 records the number of paid days and the number of payments.
Column 4 indicates the amount of payments for various special reasons (liquidators of the Chernobyl accident, at the Mayak PA, etc.).
Appendix 5
Attention! This application is populated by companies involved in the field information technologies and applying reduced tariffs.
Each indicator is indicated for the 9 months preceding the reporting period and for the reporting period.
In line 010, the average number of employees is entered.
Lines 020-040 record the amount of income from different sources, and their shares in the total.
Line 050 contains the number and date of registration of the company in the register of companies working in the field of information technology.
Appendix 6
Attention! This application is drawn up by payers who use the simplified tax system and combine it with UTII or a patent, as well as those who apply for a reduced tariff.
In lines 060 and 070, the amount of income for each of the systems is entered, and in line 080, the share of each income in the total.
Appendix 7
Attention! This application is produced by non-profit organizations that have the right to use reduced tariff.
In lines 010-040, the full amount of income and its decoding by sources are entered, and in line 050, the share of each source of income in relation to the total is entered.
Appendix 8
Attention! This appendix is filled in by patent entrepreneurs who are eligible to use the reduced premium rate.
Lines 020-050 contain information about the patent - its number, OKVED type of activity, start and end date.
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: insurance premium calculation was introduced after cancellation calculation of RSV-1 and RSV-2, RV-3 and changes 4-FSS report, in connection with the transfer of insurance premiums to the Federal Tax Service.
The report includes information on all insurance premiums paid by the employer for their 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 by individual entrepreneurs and organizations that have employees registered in accordance with labor or civil law contract and receiving income taxable 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 an individual who 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 look at a sample of filling out the calculation of insurance premiums at 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 that calculate 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 the attachment of the calculation file
To do this, you need to print the calculation in 2 copies, drop its electronic version onto a USB flash drive (a digital signature is not required in this case) and take it to the tax office at the place of registration (location of a separate subdivision).
The 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 take 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 obliged to submit reports to the Federal Tax Service in electronic form 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 health 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 using funds financed from 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 payable 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 heads of peasant farms include in the calculation, in addition to title page, Section 2 and Appendix No. 1 to Section 2.
- The sheet "Information about an individual who is not an individual entrepreneur" is 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 left, 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 indicated.
- 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 sequential 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 of a Russian organization.
Field " At the 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 " Economic activity code according to the OKVED classifier 2". This field indicates the activity code in accordance with the new the OKVED reference book.
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»The number of pages on which the calculation was made is reflected.
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 indicate: " 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 an organization, then it is necessary to indicate line by line the full name of the head in the field “last name, first 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 (natural person), 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 details (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.
The 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 billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.
Lines "091 - 093"... The amount of insurance contributions for additional social security calculated to be paid to the budget for the last three months of the billing (reporting) period, which are credited to the budget classification code indicated in line 080, is indicated.
String "100"... The KBK 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 amount 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, which are credited to the CBC specified in line 100, are indicated.
String "120"... The amount of the 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 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 motherhood 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 health 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 amount 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 filled in by all payers making payments and other remuneration to individuals insured in the compulsory 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"... Indicated total amount 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.
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"... The number of individuals from line 020, payments and other remuneration to which exceeded limit value bases 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 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"
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 amount 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 amount 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 billing (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 size 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 amounts 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 size 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 premiums 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 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, is indicated.
String "020"... Indicate 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 1.2 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 remunerations specified 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 amount 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 amount 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 medical 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.
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 1.3 consists of the following subsections:
- Subsection 1.3.1. 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 clauses 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.
If during the settlement (reporting) period, both the grounds for payment of 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 used, as well as 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 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 is made, 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, 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 remuneration 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 amount 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 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 billing (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 clause 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 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 indicates the code of the basis for filling out 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":
- "1" - in the presence of the results of a special assessment of working conditions.
- "2" - if there are 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 based on the results 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 amount 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 remuneration 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 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 the granting of 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 amount 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 rate 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 settlement (reporting) period, respectively.
Subsection No. 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
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 is indicated, from payments and other remunerations to whom insurance premiums for additional social security are calculated, 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 billing (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 actually incurred and documented 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 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 billing (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 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, 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 Fund social insurance 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 amount 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 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 remunerations 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 allowed to carry out it, and pay 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 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 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 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 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 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 costs 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 incapacity for work to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary incapacity for work 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 benefits for temporary disability (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 incapacity for work.
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 from the funds 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"... Shown are the costs incurred by the payer to pay the monthly allowance for the care of the first child, showing the number of beneficiaries.
String "062"... Shows the costs incurred by the payer to pay the monthly childcare benefits for 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 extrabudgetary 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 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 paid by the payer for 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 an accident at production association"Lighthouse".
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 to 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 related to 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 maternity in accordance with Part 4 is indicated. Article 3 of the Law of December 29, 2006 N 255-FZ.
Strings "240 - 310"... The summary information on 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, 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 completed by organizations operating 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 special economic zone) and applying the rates of insurance premiums established by clause 1 of clause 2 of article 427 of the Tax Code of the Russian Federation.
Note: organizations operating in the field of information technology fill out 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 accordance with the procedure established by Rosstat.
String "020"... Columns 2 and 3 indicate total amount 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 settlement period and based on the results of the current settlement (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 (work) 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 lines 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 based on 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 clause 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 STS, as well as combining UTII and STS, or STS and PSN, the main type of economic activity classified in accordance with OKVED is named in clause 5 of clause 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by clause 3 of clause 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 in 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 in accordance with the constituent documents, scientific research and developments, education, health care, culture and art (the 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 in the form of earmarked receipts 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, is indicated.
String "030"... The amount of income in the form of grants received for the implementation of activities named in paragraph 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 - twenty-first, thirty-fourth - thirty-sixth subparagraphs 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation is indicated.
String "050"... The share of income is indicated, determined for the purpose of applying clause 7 of Article 427 of the Tax Code of the Russian Federation, 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 the individual entrepreneur on the PSN and applying the rates of insurance premiums established by subparagraph 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 date of expiry 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 employed in the form of 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 remunerations 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 insurance premium rate 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 labor contracts and who are calculating 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 billing (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 that enjoy 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 labor 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 in charge of implementing the 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 in charge of implementing the 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 contributions - heads of peasant (farmer) households "calculation
Section 2 is filled in by the heads of the peasant farm.
String "010"... The code is indicated in accordance with OKTMO. When filling in line 010, the code is indicated municipality, inter-settlement area, settlement, which is part of the municipality, on the territory of which the payer pays insurance premiums.
String "020"... The KBK 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 the 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 payable 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 accession (in the billing period) to 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) economy during the entire billing period, then the start and end dates of the billing period for which the calculation is submitted are entered in lines 070 and 080, respectively.
String "090"... Columns 1 - 2 reflect the amount of insurance contributions 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 law 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 for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license contracts for 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 put down, 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 of 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 the individual - the recipient of the 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 numerical 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 document series and 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 the 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 correction 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 corrected and not requiring correction.
Subsection 3.2.1 does not take into account the amounts 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 benefits 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 calculation (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 amount of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amount 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
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 who pay a single tax on imputed income for certain types of activities and apply 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 in 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 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 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, which are 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 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 contributions are non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific 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 are individual entrepreneurs who apply the PSN in relation to payments and remunerations 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 have 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 who pay 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 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 - 3.4 |
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 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 - 3.1 |
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 indicated 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 hand over 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 to the tax authority at the place of registration of the calculation with zero indicators.
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 of insurance premiums should be included.
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