Report on insurance premiums for the year. Report to the pension fund
RSV is a single calculation of insurance premiums, which combines information, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by the tax authorities, so the Federal Tax Service approved single form document.
The answer to the question of what RSV is is given in the order of the Federal Tax Service No. MMV-7-11 / [email protected], approved on 10.10.2016. The order contains the meaning of the abbreviation RSV: decoding - "Calculation of insurance premiums." But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - a single calculation, or simply RSV. In fact, he replaced the abolished report with the same abbreviation, but the number 1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Social Insurance Fund, but only “for injuries”.
Note! In connection with the entry into force of the order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] instructions for filling out the calculation of insurance premiums in 2020 and the form of the document are changing. The new form is applied from the reporting for the I quarter of 2020.
Deadlines
In accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, a single calculation of insurance premiums 2019 must be submitted by all employers: how legal entities, and individual entrepreneurs who have employees and make payments in their favor. This quarterly report is due by the 30th day of the month following the reporting period. For the fourth quarter of 2019, the date after which sanctions for late submission of the form will follow falls on 01/30/2020. Report submission deadlines tax authorities for all reporting periods of 2020 are shown in the table:
The rules for selecting the document form (electronic/paper) have been changed. From 01/01/2020, organizations where the average number of employees for reporting period amounted to more than 10 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, they must submit a single report to the Federal Tax Service (an example of filling out a calculation for insurance premiums is given in the form step by step instructions) v in electronic format. Other employers (who have 10 or fewer employees) are allowed to report in paper form - they will have to fill out, print and send the completed insurance premium calculation for the 4th quarter of 2019 in the form of a paper document.
The methods for delivering the report to the tax authority are no different from other forms and declarations: bring it in person, send it by registered mail or send it through a representative.
Reporting of separate divisions
If the payer of insurance premiums has separate divisions, which independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit a report to the tax authority at its location. In this case, it does not matter whether the separate subdivision has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance of the powers of its separate divisions to accrue and pay employee benefits within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. Such an obligation for all payers of insurance premiums arose from 01/01/2018, and parent organizations declare themselves by submitting an application, the form of which is approved by order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14 / [email protected].
Form
Let's look at the RSV form for the 4th quarter of 2019: the new form has 25 sheets (along with attachments). Form RSV consists of:
- title page;
- section 1 "Summary data on the obligations of the payer of insurance premiums";
- section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
- section 3 "Personalized information about the insured persons".
Which of the sections must be completed and to what extent depends on the status of the insured and the type of activity that he carries out. The table shows the categories of employers and the calculation subsections that they must fill out.
What to fill in the calculation |
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All insurers are payers of insurance premiums (legal entities and individual entrepreneurs, except for heads of peasant farms) |
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In addition, you must complete: |
In addition to the above: |
Insurers who are eligible for reduced or additional rates of social payments |
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Insurers who, in the reporting period, had expenses related to the payment to individuals of the provision for compulsory social insurance in case of temporary disability and in connection with motherhood |
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Fill example
Detailed explanations and the procedure for filling out the calculation of insurance premiums are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered through. When filling out a document on a computer, for its further printing, it is necessary to use only the Courier New font with a size of 16-18.
It is not necessary to round the cost indicators in the report, indicating rubles and kopecks. If there is no indicator in the field, put dashes; if there is no value indicator, zeros are put down. Any corrections, stapling of sheets with a stapler and double-sided printing of the document are strictly prohibited. Please note that you no longer need a sample of filling out the RSV-1 - the FIU does not request this document in 2020, although it has the right to fine it for not submitting the report until 2017, when this issue was under its jurisdiction (see the decision of the AC of the Volga-Vyatka District dated December 24, 2018 in case No. А29-4848/2018).
How to fill out a report on the calculation of insurance premiums: step by step instructions
The form is quite voluminous, so let's consider a sample filling in steps. For example, let's take an organization that started operating in the first quarter of 2019. It employs two people, including the director. One specialist provides legal services under a civil law contract, payments in his favor are not included in the tax base for mandatory social insurance in case of temporary disability and in connection with motherhood.
Step 1. Title page. Here it is necessary to indicate the TIN, KPP and the full name of the organization - the payer of insurance premiums or full name. IP. Without errors, we fill in the code of the billing period in the calculation of insurance premiums. In the reporting for the 4th quarter of 2019, we indicate code 34. You should also write the reporting year and the code of the tax authority where the report was sent.
In addition, it should be noted who sends the RSV report: the payer of insurance premiums himself or his representative. The payer corresponds to code 1, and the representative - 2. At the end of the sheet, you must put the date, and the authorized person must certify the information entered with his signature.
Step 2. Section 1 contains summary data on the payer's obligations, so it must indicate the correct CCC code for each type of payment. Accrued amounts are given monthly, separately for pension, social and medical insurance.
If in the reporting period additional insurance, then this is also indicated separately. The entire section 1 does not fit on one page, so you need to continue filling out on the next one. Each page must be signed and dated at the bottom.
Step 3. Appendix 1 to section 1 "Calculation of insurance premiums for mandatory pension and health insurance". Here you should indicate separately calculated insurance payments for pension and health insurance and the number of insured persons in each month.
To fill in the payer's tariff code, one of the indicators is selected. The instruction on how to fill out the calculation of insurance premiums, given in the order of the Federal Tax Service, recommends specifying:
- 01 - with OSN;
- 02 - under the simplified tax system (this code has been valid since 2019, in accordance with the letter of the Federal Tax Service of December 26, 2018 No. BS-4-11 / [email protected], instead of the previously used code 08);
- 03 - UTII.
Subsection 1.2 "Calculation of the amount of contributions for compulsory health insurance" is filled in the same way.
Step 4. Appendix 2 to section 1 "Calculation of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", which provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again indicate the number of insured persons and the amount of remuneration paid.
On the next page, the amounts of calculated payments and the amounts spent on payment are indicated. insurance coverage. Separately, we write the amount of contributions reimbursed by the FSS.
To fill in the "Attribute" field, select:
- 2 - if the benefit is calculated and paid by the company;
- 1 - if payments are made from the FSS.
Step 5. Section 3. "Personalized information about insured persons" - here you need to fill in the data of each employee or person in whose favor the remuneration was paid in the reporting period. A separate sheet is filled out for each person. It indicates the code of the reporting period, the date of completion, TIN, serial number for the section.
After that, the full name, TIN, SNILS, gender and date of birth of each person must be entered in the reporting on insurance premiums.
Information about an identity document and a sign of insurance for each type of insurance is also required.
We filled out the calculation form for insurance premiums for the 4th quarter of 2019.
Mistakes and penalties in 2020
Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will be punished for untimely submission of information on insurance transfers, depending on which calculation was not submitted on time. If for a quarter, six months or 9 months, then by virtue of Article 126 of the Tax Code of the Russian Federation, the fine for errors in a single calculation of contributions is only 200 rubles per reporting form, and not for the number of persons who are included in it. tax legislation Such a “per capita” type of fine has not yet been provided.
If the calculation for the year is not submitted on time, then you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or incomplete month of delay. Maximum amount sanctions in this case, as defined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but not less than 1,000 rubles. This means that in the absence of obligations in the calculation, a fine of 1000 is still assigned.
In addition, Article 76 of the Tax Code of the Russian Federation tax service given the opportunity to block transactions on the settlement account of taxpayers who do not submit reports. Tax officials believe that now this rule applies to payers of social contributions. But the Ministry of Finance still claims the opposite and allows blocking accounts only for failure to provide declarations.
Features of the refined calculation
Errors in the form will traditionally lead to the need to submit an updated calculation. Regulates this moment, which says that only those sections of the document in which errors or inaccuracies were made will have to be re-filled. Sheets filled out without mistakes do not need to be duplicated. Particular attention should be paid to section 3, it is submitted for each insured person separately, and clarifications should be submitted only for those persons whose data have been changed.
In some cases, mistakes made by the insured lead to the fact that the calculation is recognized as not provided at all. In particular, this will happen if in a single calculation of insurance premiums for the reporting period, the total amount of insurance premiums does not match the amount for each insured person. If such a discrepancy is identified, the territorial body of the Federal Tax Service is obliged to notify the insured that his report was not accepted, no later than the day following the day the document was sent to the tax office. From this moment, the insured has 5 working days to correct his calculation. If he meets this deadline, then the date of the form will be considered the original date of its submission.
Preparing a report in accounting programs
RSV is included in all programs and services for accounting and tax accounting:
) from January 1, 2017, the rules for calculating and paying insurance premiums, except for premiums for compulsory social insurance from accidents at work and occupational diseases, will be regulated by the Tax Code of the Russian Federation. The federal law of July 29, 2009 "On insurance premiums" will be declared invalid. In the Tax Code of the Russian Federation in the new 34th chapter "Insurance contributions" it is established:
- what is the object of taxation of insurance premiums;
- how the basis for their calculation is determined;
- at what rates and in what order they are calculated and paid;
- what is the procedure for submitting the calculation for them.
For the first time, it will be necessary to report on insurance premiums to the Federal Tax Service for the first quarter of 2017. For failure to submit the calculation in set time faces a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5% of the amount of insurance premiums that were payable (surcharge) on the basis of this calculation and was not paid on time.
The calculation of insurance premiums will be subject to Art. NK RF. If the calculation is not submitted within the prescribed period, a fine in the amount of 5% of the amount of insurance premiums that was payable (additional payment) on the basis of this calculation and was not paid within the period established by the legislation on taxes and fees threatens. It will be charged for each full or partial month from the day set for submitting the calculation, but not more than 30% of the specified amount and not less than 1,000 ₽.
Terms and procedure for reporting to the Federal Tax Service
For the first time, it will be necessary to submit a calculation of insurance premiums to the Federal Tax Service for the first quarter of 2017. It will be submitted to the tax office at the location of the organization and its separate divisions that accrue payments and other remuneration in favor of individuals, as well as at the place of residence of an individual who pays remuneration to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation as amended).
It will be necessary to hand over the calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period - quarter. Thus, it will need to be submitted to the Federal Tax Service:
- for the 1st quarter of 2017 - from 1 to 30 April;
- for half a year - from July 1 to July 30;
- for 9 months - from October 1 to October 30;
- for 2017 - from January 1 to January 30, 2018, etc.
Organizations with more than 25 employees are required to submit the calculation via telecommunication channels (TCS) in electronic form with enhanced qualified electronic signature. For non-compliance with this requirement, a fine of 200 ₽ is provided. Payers with less than 25 people have the right to submit the calculation to the tax authority both in person or in the form of a postal item with a list of attachments, and electronically by TMS.
A new form of payment for insurance premiums
A new form for calculating insurance premiums was developed by the Federal Tax Service and, at the time of publication of the material, is under consideration by the Ministry of Justice. It provides fields for reflecting the calculated amounts:
- insurance premiums for compulsory pension insurance at the basic rate;
- insurance premiums for compulsory health insurance;
- insurance premiums for mandatory pension insurance at an additional rate;
- insurance premiums for additional social security;
- insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.
A distinctive feature of the new calculation is the presence of a field for specifying the CCC, to which the specified amount of insurance premiums should be transferred. The Ministry of Finance plans to approve new CBCs by the end of 2016.
For each amount of calculated insurance premiums, special subsections are provided, which provide the calculation of these amounts. And for some tariffs that are used by payers, applications are provided: to calculate the compliance of the conditions for the right to use reduced fare insurance premiums.
Thus, the calculation combines the data that is currently presented in the RSV-1, RV-3, RSV-2 and 4-FSS forms (except for injury contributions). The calculation of insurance premiums will include, among other things, data on payments and remunerations and calculated contributions for compulsory pension insurance for each insured individual, that is, personalized information. Section 3 of the new calculation is an analogue of section 6 of RSV-1.
The procedure for filling out a new calculation
According to the procedure for filling out the calculation, the title page is mandatory for all payers. Sections 1 and 3 are included in the calculation submitted to the tax authorities by persons making payments and other remuneration to individuals. The inclusion of subsections and applications in the calculation depends on the applicable tariffs and the availability of indicators that need to be reflected in the calculation. We will tell you more about filling out the form in the next issue.
The main rule for checking the calculation is defined directly in the Tax Code of the Russian Federation. The calculation is considered not submitted if the information on the total amount of insurance premiums calculated for the settlement (reporting) period for compulsory pension insurance (Section 1) does not correspond to the specified amount of calculated insurance premiums for all insured individuals (Section 3). An appropriate notification will be sent to the payer about this no later than the day following the day the calculation is submitted.
The payer of insurance premiums is obliged to submit a calculation, in which the discrepancy is eliminated, within five days from the date of receipt of the said notification. In this case, the date of submission of the specified calculation will be the date of submission of the calculation, recognized initially as not submitted.
Section 2 is included in the calculation only by payers - heads of peasant (farmer) households. The heads of peasant (farm) farms submit the calculation of insurance premiums to the tax authority at the place of registration before January 30 of the calendar year following the expired calculation period.
Personalized accounting
Personalized accounting in the FIU is not canceled. To maintain individual records in the system of compulsory pension insurance, the tax authority will submit the following information to the territorial bodies of the PFR:
1) the amount of earnings (income), on which accrued insurance premiums for compulsory pension insurance;
2) accrued and paid amounts of insurance premiums;
3) clarifying (correcting) information provided by policyholders based on the results of tax audits reliability of information and (or) self-detection of errors;
4) other information necessary for individual (personalized) accounting in the mandatory pension insurance system and at the disposal of the tax authorities.
This information will be transferred from the Federal Tax Service to the FIU no later than five working days from the date of receipt of information from the insured in the form of an electronic document and no later than 10 working days in hard copy.
Reporting to the FIU
Policyholders will submit to the FIU information about the length of service for each insured person working for them, including persons who have entered into civil law contracts, for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are charged (Article 11 of the Federal Law of 01.04 .1996 in ed.). The report on the length of service is to be annually no later than March 1 of the year following the reporting year. For the first time this will need to be done in January - February 2018 for 2017. The form of information about the experience will be developed by the FIU.
Monthly reporting to the FIU will continue. From 2017, only the submission deadline will change forms SZV-M: no later than the 15th day of the month following the reporting period - month.
Reporting to the FSS
Form 4-FSS will continue to be submitted to the FSS, but with a new content and name - “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for the cost of paying insurance coverage” . The calculation form was developed by the FSS and at the time of publication of the material is under consideration by the Ministry of Justice.
The new form, in fact, is section 2 of the current 4-FSS form. So, tables 1-5 of the new form correspond to tables 6-10 of section 2 of the current form 4-FSS. Table 1.1 corresponds to table 6.1, introduced into the current form 4-FSS by Order of the FSS. According to the procedure for filling out the 4-FSS calculation, the title page, tables 1-2 and 5 of the form are mandatory for submission by all policyholders. In the absence of indicators to fill in tables 1.1, 3 and 4 of the calculation, these tables are not filled in and are not submitted.
The deadline for submitting 4-FSS has been preserved. In accordance with paragraph 1 of Art. 24 of the Federal Law, the calculation must be submitted quarterly territorial body FSS at the place of registration:
- on paper no later than the 20th day of the month following the reporting period;
- in the form of an electronic document no later than the 25th day of the month following the reporting period.
Elena Kulakova, expert of the reporting system Kontur.Extern
You need to report on insurance premiums in 2017 to the IFTS, and not to off-budget funds. The tax authorities have developed a new form of calculation that replaces the previous calculations of 4-FSS and RSV-1, it must be applied starting from reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.
More about new form, as well as the procedure for filling it out with an example - in this article.
The procedure for submitting the Calculation of insurance premiums in 2017
Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting the calculation is the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). The first report under the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.
At average population more than 25 people must submit a single calculation only in electronic form, the rest can submit it on paper. Please note that now the due date for the calculation of contributions from 2017 is the same for all policyholders, regardless of how they present the calculation.
Important: A settlement is considered not submitted if pension contributions for each employee in the amount do not coincide with the final value FIU contributions. After receiving notification of this from the IFTS, the insured has 5 days to eliminate the error, otherwise the fine cannot be avoided.
How to fill out the Calculation of insurance premiums in 2017
The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. V without fail all policyholders submit the following parts of the Calculation:
- Title page,
- Section 1, containing summary data on insurance premiums payable to the budget,
- Subsection 1.1 of Appendix No. 1 of Section 1 - calculation of pension contributions,
- Subsection 1.2 of Appendix No. 1 of Section 1 - calculation of MHI contributions,
- Annex No. 2 of Section 1 - calculation of social insurance contributions in case of temporary disability and in connection with motherhood,
- Section 3 - personalized information about the insured persons.
Other subsections and appendices are presented if there is data to fill them.
The calculation is filled in rubles with kopecks. Blank cells are filled with dashes. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/551.
In the 1st quarter of 2017, Alfa LLC accrued insurance premiums from payments to 1 employee, he is also the head. The organization works on the simplified tax system and applies the basic rate of insurance premiums.
Taxable payments to Mikhailov I.P. amounted to 30,000 rubles a month. In January-March, they accrued insurance premiums for each month:
PFR (22%) - 6600.00 rubles each, CHI (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.
The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: PFR (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.
It will be more convenient to fill out the sections for calculating insurance premiums in 2017, an example of which we are considering, in the following sequence:
- First, let's fill section 3 personalized information. This section is completed for all insured persons and includes information for 3 last months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation should correspond to their number.
- The next step is to fill subsection 1.1 of annex 1 section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must match the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
- Next, fill in subsection 1.2 of annex 1 of section 1 on contributions to the OMS. Indicators of insurance premiums for medical insurance are reflected only in this section of the Calculation.
- Insurance premiums in terms of social insurance are calculated in annex 2 section 1. If in billing period there were social insurance expenses (sick leave, benefits), then this should be reflected in Appendix 3 to Section 1, which means that line 070 of Appendix 2 of Section 1 must be filled in. In our example, there were no such expenses, so we do not fill out Appendix 3.
- After filling in the sections for each type of contribution, the last one is filled in summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, therefore, in our example, 2016 codes are indicated in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
- In conclusion, we number all the completed sheets of the Calculation and indicate their number in a special line Title page. Under each section we put the signature of the head and the date.
Unified Calculation of insurance premiums. Sample Fill
Section 1. Free data on the obligations of the payer of insurance premiums.
Annex 1. Calculation of the amounts of insurance premiums for compulsory pension and medical insurance to section 1.
Annex 2. Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1.
Section 3. Personalized information about the insured persons.
On behalf of the President, the Federal Tax Service began to develop new reporting, which will be called the unified social insurance contribution, abbreviated name - ESSC. In fact, this contribution will combine payments in social funds that each organization now pays, and these are contributions to the FSS, PFR and FFOMS. This measure is inevitable, since a decree was signed earlier, according to which control over these contributions will be transferred to the Federal Tax Service. Of course, all the subtleties are not yet known, but something is already known.
Who will pay the Unified Social Insurance Fee from January 1, 2017?
By by and large for payer companies social contributions, which are paid from remuneration to employees under civil law and labor contracts, nothing will change much in terms of payments. But apparently such an innovation will be useful, since it will be necessary to pay contributions not to 3 organizations, but to one. Also, reporting will now be unified.
On behalf of the President, the Federal Tax Service should develop roadmap on the creation of a unified mechanism for the administration of contributions to social and pension insurance of citizens. This measure is necessary to implement changes in payments and control receipts Money, and reporting on the ESS, which will replace the FFOMS, the FSS and the PFR. Appropriate amendments to the legislation should be made before March 1, 2016.
ESS rates in 2017
At the moment, the road map does not yet contain information about the amount of the future single tax, but it is known that the total rate will not exceed the existing ones for the above three taxes. However, there is a possibility that the ESS rate will be even lower; at the proposal of the President, it will be reduced by 2.5-3%. Earlier, on the promise of the president, a proposal was made not to raise taxes until 2018.
ESS payment deadlines in 2017
At the moment, the payment deadlines for this insurance fee have not yet been established, but it is tentatively planned that the deadlines will be the same as in the case of payment of insurance premiums, that is, no later than the 15th. The BCC for the payment of this tax will be known later - after December 1, 2016. By this date, the details for the payment of tax, fines and penalties for the ESS will be known.
Single fee reporting
Tax reporting forms will be developed by October 1, 2016, it will take into account all necessary information for the administration of the expenditure part, as well as fields for personalized accounting. Most likely, the report will be provided on a quarterly basis and will be filled in on an accrual basis from the beginning of the year. It will be necessary to report on tax to the Federal Tax Service at the place of registration of the organization.
This year, legislative innovations in the field of insurance premiums will affect every accountant. Our experts tried to help understand and collected in the article all the amendments caused by the transfer of the administration of insurance premiums to the tax authorities.
Transfer of control function
Calculation of insurance premiums
The good news is that the procedure for calculating insurance premiums, the base and tariffs do not change this year. In fact, when only the transfer of the administration of contributions to the tax authorities was conceived, there were plans to make serious adjustments to the procedure for calculating these payments. For now, however, everything remains the same. In addition, the sizes of preferential and additional tariffs have also been preserved. The list of non-taxable payments has not changed either. Recall that the majority of companies pay contributions in the amount of 30%. Moreover, 22% of them go to pension contributions (10% - in excess of the marginal base), 2.9% is paid for compulsory social insurance at VNiM, and 5.1% for compulsory medical insurance.
It should be noted that the current tariffs for OPS for most payers will be maintained until 2019 inclusive (Federal Law No. 456-FZ of December 19, 2016)
For the next three years there will be insurance rates for compulsory social insurance against accidents at work (Federal Law No. 419-FZ of December 19, 2016). For 2017-2019, the following will remain: the previously existing procedure for payment and rates of contributions for injuries from 0.2% to 8.5%, depending on the class of occupational risk.
However, from 2017, companies will still pay more contributions to the budget. And this is due to an increase in the maximum value of the base for calculating insurance premiums (recall that annually the Government of the Russian Federation establishes limit base separately for contributions to social insurance in case of temporary disability and in connection with maternity and compulsory pension insurance).
So, if a company pays contributions for December 2016 in January 2017, then this will need to be done for the following CBCs:
- pension contributions - 182 1 02 02010 06 1000 160;
- medical contributions — 182 1 02 02101 08 1011 160;
- disability and maternity contributions - 182 1 02 02090 07 1000 160.
Please note: in February, you need to change the BCC again in the payment order:
- pension contributions - 182 1 02 02010 06 1010 160;
- medical contributions - 182 1 02 02101 08 1013 160;
- disability and maternity contributions - 182 1 02 02090 07 1010 160.
Important information for Moscow companies:
Since February 6, in connection with the upcoming transfer of bank accounts in 2017 to the Bank of Russia Main Directorate for the Central Federal District of Moscow, bank account details have been changed to account for income distributed by Federal Treasury bodies between the budgets of the budget system of the Russian Federation in Moscow:
- BIC of the beneficiary's bank - 044525000;
- Beneficiary's Bank — Main Branch of the Bank of Russia for the Central Federal District of Moscow, abbreviated name (GU of the Bank of Russia for the Central Federal District);
- Beneficiary account number: 40101810045250010041 - account for accounting for income distributed by the Federal Treasury between the budgets of the budget system Russian Federation on the territory of Moscow.
Reporting
Despite the apparent optimization of insurance premiums, the work of an accountant will not decrease, but rather, it will become more. The fact is that in addition to a single calculation of contributions, which will need to be submitted to the tax office, there are a number of forms that will have to be sent to the funds.
Single calculation of contributions
From January 1, 2017, reporting on insurance premiums must be submitted to the tax authorities. Reporting will be provided quarterly, no later than the 30th day of the month following the reporting quarter. The form must be sent to the IFTS at the place of registration of the company. If the company has separate divisions that accrue remuneration in favor of individuals, then the form will also have to be submitted at the location of the divisions.
The unified calculation form for contributions, as well as the procedure for filling it out and the electronic format, were approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected]. The new form combines reporting forms (RSV-1, RV-3, RSV-2 and 4-FSS), in which the composition of indicators is optimized and significantly reduced. At least, the Ministry of Finance thinks so (Letter dated 11/17/2016 N 03-04-05 / 68069).
The calculation includes:
- title page;
- sheet "Information about individual, which is not individual entrepreneur»;
- section 1 "Summary data on the obligations of the payer of insurance premiums". Section 1 has 10 annexes;
- section 2 "Summary data on the obligations of payers of insurance premiums of the heads of peasant (farmer) households." There is one appendix to this section;
- section 3 "Personalized information about the insured persons".
The title page of the calculation is filled in by all payers.
Contribution payers who pay remuneration to individuals must complete section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.
Section 2 and Appendix No. 1 to Section 2 are handed over to the inspection by the heads of peasant (farmer) households.
Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Annex No. 1 to Section 1, Annexes No. 5-10 to Section 1 are included in the calculation when the payers apply the appropriate rates of insurance premiums.
Annexes No. 3 and No. 4 to Section 1 are submitted to the inspection when paying social benefits to employees.
In the new form, the accountant will not find information about traumatic contributions. This is understandable, this type of contributions will continue to be supervised by social insurance. For these mandatory payments, companies will submit separate reports to the fund.
Form 4-FSS
By order of the FSS of the Russian Federation dated September 26, 2016 No. 381, a new calculation was approved in the form 4-FSS. This form will need to be submitted quarterly to the fund, starting with the reporting for the 1st quarter of 2017. The form is section 2 of the old form 4-FSS, which provides the calculation of insurance premiums for injuries.
The submission deadlines remain the same. Please note that the deadline depends on the method of reporting. On the 20th day of the month following the reporting quarter, those who report "old-fashioned" on paper are handed over, and after 5 days (on the 25th) 4-FSS is sent electronically to the fund.
Per-reporting
The monthly SZV-M must still be handed over to the Pension Fund. The form has not been changed. However, it should be noted that the Resolution of the Board of the Pension Fund of the Russian Federation of December 7, 2016 No. 1077p approved its new electronic format. In addition, it is not entirely clear from the reporting for which month it should be applied. The document says nothing about this. Therefore, it is better to contact your department of the fund for comments. True, there is still time. As a reminder, from 2017, the deadline for submitting this monthly form has been extended. So, if earlier companies had to hand it over to the fund no later than the 10th next month, then since 2017 the accountant has 5 more days to fill out the form. The due date is now the 15th of the following month. Moreover, this amendment also applies to the December SZV-M. Thus, taking into account the weekend, the last day for the submission of SZV-M for December 2016 is January 16, 2017.
In addition, the FIU will need to provide information on individual (personalized) accounting of insurance experience employees. Truth this reporting will be annual, the deadline for its delivery is no later than March 1 of the next year (for the first time - in 2018). At the moment, the form has not yet been approved, but there is already a project (SZV-STAZH).
Recall that earlier this information was included in the RSV-1 PFR form and was provided to the fund on a quarterly basis.
A responsibility
Now, if a company violates the method of submitting reports to the Pension Fund, then a fine will await it. Previously, there was no such responsibility in the legislation. The amendments were made by Federal Law No. 250-FZ dated July 3, 2016. So, if a company submits, for example, SZV-M on paper instead of an electronic form, 1,000 rubles will be recovered from it. On the one hand, the amount is not large, but this form is submitted monthly, and if the company ignores the requirements of the law for a whole year, the fine will increase markedly.
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