Clarify the unified social insurance tax of the unified social security system. Insurance Contribution Adjustment Report
The updated calculation of insurance premiums in 2019 must be transferred according to the rules that have changed not so long ago. Know them necessary. After all, timely submission of clarification will save you from responsibility. But not automatically, but subject to certain requirements. How to correctly correct errors and submit the update so as to avoid a fine, we will describe later in the article.
It is necessary to submit an updated calculation of insurance premiums if ...
A refinement of contributions, as well as taxes, is required when the amount to be paid is underestimated in the transferred calculation (paragraphs 1, 7 of article 81 of the Tax Code of the Russian Federation).
There are also special rules that require that adjustments be made to the initial calculation (Clause 7, Article 431 of the Tax Code). The calculation is recognized as non-submitted if at least one of the following indicators in subsection 3.2 is incorrectly completed:
- 210 - the amount of payments and other fees for each of the last three months of the reporting or settlement period;
- 220 - the basis for calculating pension contributions within the limit for the same months;
- 240 - the amount of the calculated pension contributions within the limit for the same months;
- 250 - totals for columns 210, 220 and 240;
- 280 - the basis for calculating the pension contributions according to the additional rate for each of the last three months of the reporting or settlement period;
- 290 - the amount of the calculated retirement contributions for the additional months for the same months;
- 300 - results for columns 280, 290.
Line 061 (columns with data for months) of Appendix 1 of Section 1 of the calculation should be equal to the sums of lines 240 of Section 3 of the calculation (also for months).
An error in indicating the personal data of employees (F. I. O., SNILS, TIN) also leads to the fact that the report is recognized as unrepresented, about which the tax authority should send a notification to the payer. At the same time, the Federal Tax Service issued an explanation, according to which the indication in the report of irrelevant personal data of an individual does not prevent the report from being received (letter of the Federal Tax Service of the Russian Federation of 16.01.2018 No. ГД-4-11 / 574).
Cm.“The Federal Tax Service has softened the requirements for errors in the EPCB a bit” .
It should be noted that errors made in calculating contributions to compulsory health insurance do not lead to the recognition of the report as unrepresented. If an error is found in this section, the tax authority will require an explanation or an updated calculation (see letter of the Federal Tax Service of Russia dated February 19, 2018 No. GD-4-11 / [email protected]).
In case of receipt of a notification on the refinement of the tax return (calculation) or on refusal to accept a tax return (calculation) and (or) that the calculation is considered unrepresented, the payer of the contributions must submit an updated calculation (letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS- 4-11 / [email protected]).
When clarified right, and when duty, find out.
It is necessary to submit the clarification, observing the deadlines
The calculation of insurance premiums should be submitted by the 30th of the month following the end of the quarter. An update submitted earlier than this date will mean that the calculation was delivered on the date of clarification, that is, in a timely manner (paragraph 2 of article 81 of the Tax Code of the Russian Federation). Corrections after the reporting date may result in interest and penalties if the amount of contributions has increased. In order not to be fined, you must list the arrears and penalties earlier than submitting an updated calculation. As in the case of taxes, this should be done before the controllers themselves detect the error or an on-site inspection is scheduled for this period.
If corrections are required in section 3 of the calculation, which affects personified accounting, the prescribed deadlines must be observed. After all, such errors make the calculation unrepresented (as mentioned above).
After receiving the calculation with errors, the controllers will send a notification. 5 days are allowed to make edits. It is necessary to read from the date of sending the notification in electronic form. If it was on paper, then the period for clarification will be 10 days (paragraph 7 of article 431 of the Tax Code). Days, as usual, are working.
Compliance with these deadlines eliminates the sanctions for late submission of the calculation. The reporting date will be the day the original version is submitted. Otherwise, a fine of 1,000 rubles will follow. up to 30% of the amount of contributions according to the calculation (Clause 1, Article 119 of the Tax Code of the Russian Federation) and not so long ago an account blocking became possible.
Read more about the deadlines for submitting a mandatory clarification and their consequences.
NOTE!EPCB overdue penalty paid in three installments .
How to make a clarification on insurance premiums?
To decide how to make an updated calculation of insurance premiums, first use the same form as reporting with an error.
Read more about the form in which you need to calculate the premiums, read .
On the title page reflect the serial number of the adjustment. To fill out the updated calculation, you need to transfer from the original all data that does not require correction, as well as indicators in which errors are fixed. The exception is section 3. In it, when adjusting, the data is filled out only for those for whom mistakes were made. Information on individuals, all data on which were originally filled in correctly, is not necessary to re-submit. On line 010 of section 3, also indicate the correction number.
The procedure for filling out the current calculation form in 2018-2019 is set out in the order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / [email protected] and in our
Nuances of submitting a corrective report on RSV Terms for filing a corrective RSV: what to look for? How to clarify incorrect information in the RSV? Nuances of submitting a corrective report on RSV A corrective report of RSV for the 1st quarter of 2018 must be submitted in case of errors and inaccuracies. Consider when an adjustment report is required: Subscribe to our channel in Yandex.Zen! Subscribe to the channel Among the most common situations requiring clarification, experts name the following:
- Errors were found in the data of the insured persons: TIN, SNILS are incorrectly indicated or missing, the address does not match the address classifier (CLADR), etc.
- Discrepancies of indicators 6-NDFL and RSV are established. In some cases, this is the norm, for example, when paying for spa treatment or transferring dividends, but more often these are still calculator errors.
How to fill in the line “040” in calculating insurance premiums in 2018
Attention
If the discrepancies are justified, it is recommended to attach explanations to the calculation. ATTENTION! If errors in the RSV did not lead to an underestimation of the tax base for contributions and do not relate to the personal data of employees, an update on the RSV for the 1st quarter of 2018 is not necessary. Dates for submitting corrective RSV: what to look for? A common situation is when the payer himself discovers errors and inaccuracies after the reporting to the Federal Tax Service.
If an error is discovered before May 3, 2018 (the deadline for submitting information for the 1st quarter of 2018), you should immediately submit the corrective RSV for the 1st quarter. If the arrears will be paid before the due date for payment of the fee (until March 16, 2018 - for March), sanctions by the regulatory authorities are not provided (paragraph
2 tbsp. 81 of the Tax Code). If after, then you should accrue and pay interest.
Refined calculation of insurance premiums
- section 3 contains inaccurate personal data of an individual;
- there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
- the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
- the amount of contributions to the TSA (based on a base not exceeding the limit) in sections 3 for all employees is not equal to the amount of contributions to the TSA for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.
It must be borne in mind that such a calculation will not be corrective, since in its original form it could not be accepted by the tax authority at all and therefore was not considered surrendered.
Adjustment of calculation of insurance premiums 2018
When it is necessary to submit an updated calculation The payer is obliged to make the necessary changes and submit to the tax authority an updated calculation in the manner established by Art. 81 of the Tax Code of the Russian Federation, if the following facts are found in the calculation filed by him (paragraph 1.2 of the Procedure for filling out the calculation of insurance premiums, approved by Order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 /, hereinafter referred to as the Order):
- non-reflection or incomplete reflection of information;
- mistakes that lead to an underestimation of the amount of insurance premiums payable;
- as well as the recalculation of the base for the previous period in the direction of reduction, the Federal Tax Service gives such clarifications in the letter dated 24.08.2017 No. BS-4-11 /
If the base for calculating insurance premiums for previous reporting periods is adjusted, the payer submits an updated calculation for this period.
When making adjustments to the unified calculation of insurance premiums, you need to use the form of the form that was valid in the corrected period (Clause 5, Article 81 of the Tax Code of the Russian Federation). Calculation of insurance premiums: filling in the adjustment Information on how to fill in and how to submit the adjustment for the calculation of insurance premiums can be found in the Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 /
Info
This Order approved the Settlement Form, as well as the procedure for filling it out. The fact that the policyholder draws up an updated calculation is reflected on the title page.
If “0” is indicated in the field “Adjustment number” when submitting the initial calculation, then when submitting the revision, the adjustment number in the Calculation of insurance premiums is indicated as “1”, “2”, etc. depending on what kind of adjustment the account is being submitted to (clause 3.5 of the Procedure for completion, approved by Order of the Federal Tax Service of 10.10.2016 No. MMV-7-11 /).
- TIN of an individual (line 060);
- individual's date of birth (line 110);
- citizenship (country code) (line 120);
- physical person gender (line 130);
- code for the type of identification document (line 140);
- details of an identity document (series and document number) (line 150);
- sign of the insured person in the system of compulsory pension (line 160), medical (line 170) and social (line 180) insurance.
To correct errors in this information, include section 3 in the updated calculation with the correct personal data of the person who is being corrected and with the correct indicators in subsection 3.2 - with the adjustment number other than “0”, but with the same serial number (line 040), as in the initial calculation.
Adjustment of the RSV for 2018 in section 3 example line 040
Changes to the Labor Code of the Russian Federation, personal income tax and remuneration. See reports of representatives of regulatory authorities on Kontur. Conferences-2018 Learn more Composition of the revised calculation The revised calculation includes those sections and their annexes that were presented earlier, except for section 3, subject to changes, other sections and applications may also be included if they were amended. Section 3 “Personalized information about the insured persons” is included only in relation to those individuals for whom changes have occurred (paragraph
1.2 Order). Back to the example above. In this case, when filling out the updated calculation, the indicators of section 1 of the previously submitted calculation for the half year are adjusted.
This means, for example, that in the calculation of insurance premiums, the adjustment number “1” means that the calculation is being specified for the first time. Similarly, the adjustment number is indicated on line 010 of Section 3 of the Calculation (clause 22.3 of the Procedure for completion, approved by Order of the Federal Tax Service of 10.10.2016 No. MMV-7-11 /). It should be borne in mind that the adjustment of section 3 of the Calculation of insurance premiums is filled in the revised Calculation only for those insured persons for whom errors are corrected. Accordingly, if changes or additions to a specific individual are not made to Section 3 of the Settlement, this section shall not be submitted for such a person. The rest of the previously submitted sheets and sections of the Settlement are presented in the revised Settlement regardless of whether changes are made to them or not (paragraph
1.2 the order of filling, approved. Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 /).
- Documents
Let's consider how to fill in line 040 in calculating insurance premiums in 2018. Line “040” in the form of calculation of insurance premiums. The updated calculation form of KND 1151111 is drawn up and submitted by the Federal Tax Service since the beginning of this year.
It includes: title page; data on an individual (does not apply to IP) and three sections. The current calculation format was introduced by the decree of the Federal Tax Service No. MMV-7-11 / dated 10.10.2016 instead of the outdated forms of reporting on insurance contributions (RSV-1, RSV-2, RV-3, 4-FSS).
KND form (sample 2018) The following are required:
- section 1;
- under. 1.1. and 1.2. attachments 1 to the first section;
- attachment 2 to the first section;
- section 3.
In each of the listed components of the calculation structure there is an item “040”, which must be filled.
In this case, the serial number (“2”) recorded in the original version of the document can be transferred to the clarification calculation. Sample line 040 in section 3 of the calculation (2018) Answers to frequently asked questions Question No. 1: The company compulsory contributions are paid for one employee (he is the head).
How to fill in the lines “040” in subsections 1.1. and 1.2. calculation (Appendix 1 to the first section), if there were no non-taxable contributions to the employee? In the line "040" in both subsections (1.1. And 1.2.) You need to put dashes. This suggests that there were no non-taxable mandatory contributions.
Subsection 1.2 attachment 1 first section Amounts are entered: remuneration not subject to contributions from compulsory medical insurance in accordance with Art. 422 of the Tax Code (benefits, compensation amounts, etc.); documented expenses related to the extraction of income listed in clause 8.5 of the Procedure; expenses without documentary certification in accordance with the same clause 8.5 of the Procedure of the Federal Tax Service, part 8, clause 8.5 Section 3 As a serial number, it is permissible to enter taxpayer number 1 in the line “040” of section 3 (base - Letter of the Federal Tax Service No. BS-4- 11 / dated 10.01.17) Procedure of the Federal Tax Service, part 22, clause 22.6. The representative of the policyholder is entitled to issue a calculation. If errors, false or false information in the calculation are identified, the obligated person must amend.
The adjusted revised version of the calculation will need to be passed to the Federal Tax Service in accordance with the rules of Art. 81 of the Tax Code.
By the way, the adjustment of Section 3 of the Calculation is addressed by the Letters of the Federal Tax Service dated June 28, 2017 No. BS-4-11 / and dated July 18, 2017 No. BS-4-11 / The deadlines for the adjustment of the Calculation of Insurance Contributions ? Recall that the primary Settlement must be submitted no later than the 30th day of the month following the reporting / settlement period (Clause 7, Article 431
Important
Tax Code of the Russian Federation). An error in the submitted Calculation can be detected both before the 30th day and after this date. If the revised Settlement is submitted before the 30th day, then the Settlement is considered filed on the day of the submission of the updated report (paragraph
2 tbsp. 81 of the Tax Code).
Based on the results of the on-site inspection, the FIU additionally charged insurance premiums
In this case, submit the updated RSV-1 for 2016. Indicate the assessed contributions in line 120 of section 1 and section 4. Include sections 6 with the types “initial” and “corrective” in the calculation. On the title page of the updated calculation indicate:
- in the field "Calendar year" - "2016".
In line 120 of section 1 and section 4, indicate the amount of the recalculation of insurance premiums.
Fill in sections 6 for those employees for whom the information was adjusted. In subsection 6.1 in columns 1-3 indicate the surname, name and patronymic of the employee in the nominative case. In column 4, enter the insurance number of the individual personal account of the insured person (SNILS).
Section 6 with the type of "source" format so. In subsection 6.2, in the field “Reporting period (code)” indicate information about the period in which you are actually submitting the updated calculation:
- in the field "Calendar year" - the year (2017 or later);
- in the field “Reporting period (code)” - the code of the reporting period (I quarter, six months, nine months or a year in 2017 or later).
In subsection 6.3 “Type of information adjustment”, put a checkmark in front of the “source” field. Fields “Reporting period (code)” and “Calendar year” do not fill.
In subsection 6.6 of section 6 with the type “source”, indicate the periods until 2017 for which the information was adjusted, as well as the amount of assessed contributions.
Section 6 with the type of "corrective" issue so. In subsection 6.2 in the field "Reporting period (code)" specify information about the period for which you correct the information:
- in the field "Calendar year" - the year (until 2017);
- in the field “Reporting period (code)” - the code of the reporting period (I quarter, six months, nine months or a year until January 1, 2017).
In subsection 6.3, mark the correction type of information “Corrective”. In the fields “Reporting period (code)” and “Calendar code” indicate the reporting period and the year of the adjusted period.
In subsections 6.4, 6.5, indicate the correct data (on the amounts of payments and insurance premiums) for the adjusted period. In subsection 6.7, reflect the amount of payments for which additional contributions were charged. Subsection 6.6 in section 6 with the type "corrective" do not fill out.
Information on adjustments should be made in subsection 2.5.2 “List of bundles of documents of corrective information for individual (personalized) accounting”.
If you transfer insurance premiums for December 2016 to January 2017, then you need to make a payment according to the rules for paying taxes with your own BCC !!!.
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An example of filling out an updated calculation in the form of RSV-1 for periods up to 2017
The PFR branch conducted an on-site audit of insurance premiums for 2014-2016 at Gasprom LLC. Supervisors revealed a tiny arrears of contributions to compulsory pension insurance - 400 rubles. Contributions were additionally charged on payments to the employee E.V. in June 2015. Petrova.
The decision to hold accountable entered into force in February 2017. In the first quarter of 2017, Gasprom LLC submitted to the PFR branch an updated calculation according to the RSV-1 form for 2016.
On the title page of the updated calculation of RSV-1, indicate:
- in the field “Reporting period (code)” - “0”;
- in the field "Calendar year" - indicator "2016";
- in the field “Refinement Number” - 001 (there were no corrections before);
- in the field “Reason for clarification” - indicator “2”.
Note: in the "Reason for clarification" field, the reason code for the provision of the revised Settlement is indicated and indicated: "1" - clarification of the Calculation in terms of indicators related to the payment of insurance premiums for compulsory pension insurance (including at additional rates), "2" - clarification of the Calculation regarding changes in the amount of accrued insurance premiums for compulsory pension insurance (including at additional tariffs), "3" - clarification of the calculation regarding insurance premiums for compulsory health insurance or other indicators not affecting the information of individual accounting for insured persons.
In line 120 of section 1 and section 4 of the calculation we set the amount of the additional accrued insurance premiums - 400 rubles. In the column “Basis for the recalculation of insurance premiums” of section 4 we put the code “2” - additional charge based on the results of the on-site inspection.
Section 6 with type “source” need to issue this. In subsection 6.2 “Reporting period” of section 6 he entered:
- in the field "Calendar year" - "2017";
- in the field “Reporting period (code)” - “3” (I quarter).
In subsection 6.3 “Type of adjustment of information” in the field “source” we put the symbol “X”, the fields “Reporting period (code)” and “Calendar year” of this subsection are not filled.
In subsection 6.6 of the initial section 6 we indicate:
- in the first line - “6”, “2015” and “400.00”;
- in the field "Total" - "400.00".
Be sure to include in the calculation corrective section 6 with the correct amounts of contributions for mandatory pension insurance for the first half of 2015.
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Correction and delivery of an updated calculation in the form of RSV-1 PFR
1. Before filling out the “clarified” RSV-1 PFR, it is recommended to recount the amounts and issue it with an accounting statement, on the basis of which entries are made in accounting and tax accounting. The adjusted calculation is carried out in the form that was valid in the reporting period, which is being specified. At the same time, it’s necessary for the “clarifier” to write the correct data, as if you are entering them for the first time. The difference between the primary and adjusted indicators will not appear in the calculation.
2. Attach the corrected personalized accounting information for insured persons, the data of which is adjusted, to the RSV-1 adjustment. Information is prepared according to the form in force in the period for which errors were identified (paragraph 5 of clause 5.1 of the Procedure for filling out the form of the RSV-1 PFR). It is possible that the FIU of the Russian Federation will be asked to provide the personalized accounting information to which adjustments are made. That is, with amended reporting, you also need to submit erroneous sheets containing personalized accruals.
3. On the title page of “clarified” according to RSV-1, in the field “Adjustment number” write down the serial number of the changing calculation. So, if this is the first time you are submitting an updated calculation for a specific period, put 001. If you are correcting it again, 002, etc. Also, if an “updated” statement is submitted for 2014, fill in the “Type of correction” line on the cover page of the form. To do this, select one of the values: 1, 2 or 3. This is the reason code for the provision of the adjusted calculation: 1 - for the case when you are making the determination of the payment of pension contributions, 2 - if you have changed the amount of the pension accruals, 3 - for the situation where the “clarified” filed due to adjustments to health insurance premiums or other indicators that do not affect accounting information (paras. 3 and 4 of the Procedure for filling out Form RSV-1 PFR).
4. It is recommended that a calculation letter be attached to the account explaining the reason for the adjustment and its contents, or an accounting statement should be attached instead of the letter, on the basis of which the RSV-1 form has been adjusted.
5. Pay arrears and penalties if the deadline for payment of contributions on the initial settlement has already passed, before submitting the revised settlement.
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How to make changes to a personalized report
Form RSV-1 PFR should also be used when submitting updated personalized accounting data for periods starting in 2014. If you submit an updated calculation before the deadline for submission of the calculation for the next reporting period, fill in section 6 with the type of “source”. In section 6 with the type of "source" information, indicate in the usual manner, but fill in subsection 6.6, taking into account the adjustment.
If you submit a revised calculation after this deadline, include section 6 in the current calculation with the type “corrective” or “cancel”. The revised section 6 is submitted together with section 6 for the current reporting period with the type “source”.
Here's what you need to do:
- fill out section 6 according to the form and rules that were in force in the period for which you make adjustments;
- fill in the usual manner subsection 6.1 and subsection 6.2;
- put down the type of adjustment in subsection 6.3, in it indicate the code of the reporting period and the year whose data you are correcting. Fill in the field “Registration number in the FIU in the adjusted period” only if you received a different number. For example, when re-registering;
- indicate in subsections 6.4, 6.5 and 6.7 the correct information;
- copy the information (if any) from the original form to subsection 6.6.
Remember corrective form data completely replace the informationpreviously reflected in the personal account of the employee. Therefore, along with the corrected indicators, indicate in the corrective form those data in which there were no errors.
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QUESTIONS AND ANSWERS on the RSV-1 update
Should the calculation of RSV-1 be clarified if the error is only in insurance experience?
Yes, clarification is needed. But you must pass corrections only to those employees whose information is erroneous. For the rest, section 6 is not required to be corrected. In the corrective section 6, you need to transfer all the information from the original form, and record the new experience.
How to clarify the calculation of RSV-1, if the salary for the past year is accrued?
Nothing needs to be fixed. The company paid extra salaries in the second quarter. Therefore, contributions must be accrued in the same period and the accrued amount should be reflected in lines 111–113 of section 1, as well as in section 2 of the RSV-1 form for the half year.
Should I clarify the calculation of RSV-1 if an error is found and the employee has already quit?
Yes, I need to clarify. But only if in already submitted information about the employee, payments, contributions or length of service are incorrectly reflected. If the company has accrued additional salary, it is necessary to hand over the initial section 6 for half a year with payments and assessed contributions, but without experience.
Do you need to clarify the calculation if you paid contributions for past periods?
Specify RSV-1 is not necessary. Amounts paid must be shown in the period in which the company transferred them to the budget. For example, if in June the company paid off debt for the past year, then they should be shown in line 143 of section 1 of the RSV-1 for six months.
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- The refinement calculation is presented in the form in force in the period for which errors were identified.
- The “Utochnenka” in the FIU is to be delivered within two months after the end of the reporting period. If the error was discovered later, then it should be reflected in the current reporting on line 120 of section 1 with a breakdown of the amount in a special section 4 of the calculation. Also, if necessary, corrected account information.
“Clarifications” on contributions for 2016 and earlier periods need to be submitted to the funds
Calculations on insurance premiums for 2016 and “clarifications” for the periods of 2010 - 2016 payers of insurance premiums should be sent to the territorial bodies of the PFR and the FSS, and not to the inspection. At the same time, updated reporting is presented in the forms and formats that were in force in the corresponding billing period. This was informed by specialists of the Federal Tax Service, the PFR and the FSS in a joint letter dated 26.01.17 No. BS-4-11 / [email protected]/ NP-30-26 / 947 / 02-11-10 / 06-308-P.
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ADDITIONAL LINKS ON THE TOPIC |
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This is a detailed instruction for the correct completion of reporting in the FIU. Individual information and seniority in PFR - SZV-STAGE. Information on insurance experience. -
SZV-KORR is needed to correct errors in reporting for past periods. Incorrectly recorded periods of work. What is the wrong seniority code in RSV, or in the form of SZV-EXPERIENCE
In which case may an adjustment to the Calculation of Contributions in 2019 be necessary? If the organization or individual entrepreneur discovers that the amount of the contributions due has been underestimated for any reason in the passed Assessment of Insurance Contributions, it will be necessary to submit the revised Calculation to the tax inspectorate (Items 1, 7 of Article 81 of the Tax Code of the Russian Federation). In some cases, even if the amount of accrued insurance premiums in the calculation is correct, it will be necessary to return it again.
It is necessary to submit a new Settlement if (clause 7 of Article 431 of the Tax Code of the Russian Federation):
- section 3 indicates the unreliable personal data of an individual;
- section 3 contains errors in numerical indicators (in the amount of payments, base, contributions);
- the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
- the amount of contributions to the TSA (based on a base not exceeding the limit) in sections 3 for all employees is not equal to the amount of contributions to the TSA for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.
It must be borne in mind that such a calculation will not be corrective, since in its original form it could not be accepted by the tax authority at all and therefore was not considered surrendered.
Calculation of insurance premiums: filling in the adjustment
When making adjustments to the unified calculation of insurance premiums, you need to use the form of the form that was valid in the corrected period (Clause 5, Article 81 of the Tax Code of the Russian Federation).
Information on how to fill out and how to pass the calculation of the calculation of insurance premiums can be found in the Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / [email protected] . This Order approved the Settlement Form, as well as the procedure for filling it out.
The fact that the policyholder draws up an updated calculation is reflected on the title page. If “0--” is indicated in the field “Adjustment number” when submitting the initial calculation, then when submitting the revision, the adjustment number in the Calculation of insurance premiums is indicated as “1--”, “2--”, etc. depending on which account adjustment is being submitted (paragraph 3.5 of the Procedure for completion, approved by Order of the Federal Tax Service of 10.10.2016 No. MMV-7-11 / [email protected]) That is, if, for example, in the calculation of insurance premiums there is an adjustment number “1--”, this means that the calculation is being specified for the first time.
Similarly, the adjustment number is indicated on line 010 of Section 3 of the Calculation (Clause 22.3 of the Procedure for Filling, approved by Order of the Federal Tax Service of 10.10.2016 No. MMV-7-11 / [email protected]) It should be borne in mind that the adjustment of section 3 of the Calculation of insurance premiums is filled in the revised Calculation only for those insured persons for whom errors are corrected. Accordingly, if changes or additions to a specific individual are not made to Section 3 of the Settlement, this section shall not be submitted for such a person. The rest of the previously submitted sheets and sections of the Settlement are presented in the revised Settlement regardless of whether changes are made to them or not (paragraph 1.2 of the Procedure for completion, approved by Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / [email protected]).
By the way, letters of the Federal Tax Service are devoted to the adjustment of section 3 of the Calculationdated 06/28/2017 N BS-4-11 / [email protected] and dated July 18, 2017 N BS-4-11 / [email protected] .
Deadlines for the adjustment of the calculation of insurance premiums
And in relation to the terms, how to file the adjustment of the calculation of insurance premiums?
Recall that the primary Settlement must be submitted no later than the 30th day of the month following the reporting / settlement period (Clause 7, Article 431 of the Tax Code of the Russian Federation). An error in the submitted Calculation can be detected both before the 30th day and after this date.
If the revised Settlement is submitted before the 30th day, then the Settlement is considered filed on the day the updated report is submitted (paragraph 2 of Article 81 of the Tax Code of the Russian Federation).
When submitting an updated Settlement, in which the amount of insurance premiums to be paid has been increased, the policyholder will be released from liability in the form of a fine if he submits an adjustment Settlement before he finds out that the tax inspection has detected an error in the form of understating contributions or about setting up an on-site tax audit on insurance premiums for the adjusted period. And at the same time, before the submission of the amended Settlement, the policyholder must pay the missing amount of insurance premiums and the corresponding penalties (Clauses 3, 4 of Article 81 of the Tax Code of the Russian Federation).
It is also necessary to remember that in case of errors detected in Section 3 of the Calculation, as well as inconsistencies detected by the tax inspectorate between the total amount of accrued insurance premiums for the OPS and the amount of contributions to the OPS for each of the insured persons, you need to retake the Calculation at a specific time. This must be done within 5 business days from the date the tax inspection sends a notice (on non-acceptance of the calculation) in electronic form or within 10 business days from the date it was sent on paper (paragraph 7 of article 431 of the Tax Code of the Russian Federation). Since with such errors the initial Settlement is not considered submitted, only if the above correction deadlines are observed, the policyholder will be released from liability for failure to make the Settlement on time.
When submitting an updated calculation of insurance premiums, should you indicate on the cover page of the report and in section 3 for each employee?
How to correctly fill out the updated calculation of insurance premiums and how many insured persons should be indicated will clarify the article.
Question:When submitting an updated calculation of insurance premiums (in the initial calculation, lines 010 and 020 of subsection 1.2 are not filled in by mistake; the number of insured is not indicated), the adjustment number (for example, 1) must be indicated on the cover of the report and in section 3 for each employee?
Answer:When submitting an updated calculation of insurance premiums, indicate the adjustment number on the cover page. If you are submitting the revised calculation for the corresponding reporting period for the first time, then put “1- -” in this field. If mistakes are made only in lines 010 and 020 of subsection 1.2 of Appendix 1, then correct only the performance of these lines. The remaining figures - the amount of payments, contributions, etc. - transfer to the revised calculation from the original calculation. Those. Fill in the calculation with the correct (updated) data in the same sections as in the original. With the exception of section 3 “Personally Identified Information about Insured Persons”. Adjustment section 3 should only be handed over to those employees for whom errors were made. Such is the requirement of Clause 1.2 of the Procedure for filling out a calculation approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected] If the company found errors only in subsection 1.2, and the information on the employees was filled out correctly, then do not hand over the specified sections 3 to the employees.
How to compile and submit to the IFTS the calculation of insurance premiums (EIRS)
Title page
In the title page, enter data in all fields, except for the section “To be completed by the tax authority employee”. Consider each field of the title page.
Adjustment number. In the field “Adjustment number” indicate “0--” if this is the initial calculation for the reporting (settlement) period. If you submit an adjustment calculation, indicate the adjustment number (for example, “1--”, “2--”).
Settlement (reporting) period and calendar year. In the field “Settlement (reporting) period”, indicate the code of the period for which you submit the calculation:
21 - for the I quarter;
- 31 - for the half year;
- 33 - in nine months;
- 34 - per year.
Refined Calculations
How to submit an updated calculation of insurance premiums
If you find errors in an already submitted calculation, check whether you need to submit an updated calculation.
If, due to an error, you did not underestimate the contributions to be paid, then it is not necessary to submit an updated calculation. For example, an organization has accrued insurance premiums on non-taxable benefits.
When the error in the initial calculation reduced the fees, be sure to hand over the updated calculation. If arrears have arisen, then first transfer the remaining contributions and penalties to the budget. In this case, the inspectors do not charge a fine. Such rules are provided for by the Tax Code of the Russian Federation. In the report for the current period, do not reflect the results of the translation. The Federal Tax Service recalled this in a letter dated August 24, 2017 No. BS-4-11 / 16793.
Please note: if in 2017 (or later) you find errors in the calculations for periods before January 1, 2017, still submit the adjusted calculations according to the RSV-1 forms of PFR and 4-FSS to the territorial offices of the Pension Fund of the Russian Federation and FSS of Russia ( Article 23 of the Law of July 3, 2016 No. 250-FZ).
For periods from 2017, submit updated calculations to the IFTS in a new form.
How to clarify the data in section 3
How to clarify the data in section 3 of the new calculation of insurance premiums (EIRS)
If you need to clarify the data in section 3 of the calculation, it is important what was wrong: in personal data or in the number of people.
Errors in the personal data of individuals.For each insured individual for whom there were inconsistencies, in the corresponding lines of subsection 3.1 of the calculation, indicate personal data from the initial calculation. At the same time, in lines 190-300 of subsection 3.2 of the calculation, indicate “0” everywhere. For the same employees, fill out subsection 3.1 with the correct personal data and lines 190-300 of subsection 3.2 of the calculation.
Other errors in section 3. If in the initial calculation you forgot to indicate someone, then include in section 3 clarified information about these people. Also adjust the performance of section 1. Pointed out the extra? Then, in the revised calculation, include section 3 with data on these individuals, in lines 190-300 of subsection 3.2, always indicate "0". Adjust section 1 of the calculation at the same time. If it is necessary for individual people to change the indicators from subsection 3.2 of the calculation, include in section 3 the updated calculation with information about them with the correct indicators in subsection 3.2 of the calculation. If the total amount of contributions has changed, adjust section 1 of the calculation. If there are no indicators in subsection 3.2, then put dashes in lines 190, 200, 260 and 270, and zeros in the rest.
Such recommendations are in letters of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11 / 12446, dated July 18, 2017 No. BS-4-11 / 14022.
Do not show in the refined calculation of the contributions of all employees
What sections to fill in the refined calculation
Fill out the same sections in the revised calculation as in the original. An exception is section 3 “Personally Identified Information about Insured Persons”. Fill it out only for those employees for whom you show changes or additions. The reason - paragraph 1.2 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected].
How to correct errors in the calculation of contributions and 6-personal income tax in a new way
Check if everything is correct in your calculation of contributions for the first half of the year and whether clarification is needed. We found out at the Federal Tax Service which two common mistakes your colleagues make in the new calculation. It turned out that now it is necessary to correct these shortcomings in a new way. How to - learn from the article. And in the end you will find a table with frequent errors in 6-personal income tax and tips on whether they should be clarified.
Mistake # 1: Incorrect employee data
When you send the tax calculation of contributions, they check the name and SNILS workers from section 3 with their base. If they see discrepancies, request clarification or clarification. They still find fault with the TIN of individuals, although they should not - the Federal Tax Service did not include verification of this attribute in the control ratios. If you know that you were mistaken in SNILS and full name, hand over the clarification. It is not necessary to adjust the TIN, but the FTS nevertheless recommends doing this.
How to fix the error. First, zero the contributions of employees in whose personal data you were mistaken (letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11 / 12446). This is necessary so that the amounts in the inspection base do not double. The algorithm is as follows:
- in subsection 3.1 write incorrect personal data of employees from the initial calculation, reflect the correction number 1;
- in subsection 3.2 in the cells for payments and contributions, put zeros, as in example 1.
On the same individuals, again fill out section 3, but with the correct personal data and fees. Set adjustment number 0 as if reporting for these employees for the first time. Otherwise, the clarifications may not go to the inspection base correctly. For each employee whose personal data needs to be corrected, two sections 3 should fall into the clarification list.
Mistake number 2: mixed up the numbers and codes in section 1
Important detail
If you need to fix the number of insured people and other similar indicators, do it in the clarification. But section 3 in this case, do not include in the adjustment.
The second common mistake that we were told about by the Federal Tax Service is rather a set of different inaccuracies in appendices 1-3 to section 1. Officials said that often there is confusion in the calculations with the number of insured persons, the number of people who have been assessed, tariff codes etc. etc. Typically, colleagues form the calculation of contributions to the accounting program. Before sending him to the inspection, they try to manually check if there are any errors in payments and contributions. Since colleagues put all their efforts into checking accruals, they often do not look at other calculation indicators, and the accounting program does not always pull the correct indicators into calculation. If the tax authorities find errors, they ask for clarification or clarification.
Suppose the inspectors sent a notice that in your calculation there is a confusion with the number of insured persons. Then it’s worth passing the update so that the erroneous figures do not flow into the calculation for 9 months. This is insisted on by the Federal Tax Service. Fill in the update in a special way.
How to fix the error. Correct the indicator in which you made a mistake. For example, the number of insured people. The remaining figures - the amount of payments, contributions, etc. - transfer from the original calculation.
There is a difficulty with section 3 - colleagues say that accounting programs are pulling all employees into the update, even if there is nothing to fix them. The Federal Tax Service said that this is not true. In such situations, section 3 is not necessary to be included in the revision list (Clause 1.2 of the Procedure approved by Order of the Federal Tax Service of Russia of October 10, 2016 No. MMV-7-11 / 551). Otherwise, accruals in the inspection base and FIU can double.
How to clarify the calculation if ...
... forgot to include workers in section 3? Fill out section 3 only for a forgotten employee with adjustment number 0, because you are reporting for this person for the first time. Individuals from the initial calculation should not be included in section 3, but check that their payments and contributions are in section 1. Add the amount of the forgotten employee to these charges. |
... incorrectly calculated the contributions? Include in section 3 only those people whose contributions were errors. Depending on whether you have underestimated or overestimated contributions, increase or decrease the accruals under section 1. If there is an arrears, pay it together with penalties before surrender. Then you will not be fined 20 percent of the amount owed (Article 122 of the Tax Code). |
... included in the calculation of the extra person? Fill out section 3 only for this employee with adjustment number 1. Do not show other people in section 3. In subsection 3.2, zero the payments and contributions of the excess employee by analogy with sample 1. In section 1, reduce the accruals by the amount for this employee. |
Order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected]
On approval of the calculation form for insurance contributions, the procedure for filling it out, as well as the format for submitting calculation of insurance contributions in electronic form
Appendix No. 2
APPROVED
by order of the Federal Tax Service of Russia
dated October 10, 2016 No. MMV-7-11 / [email protected]
Appendix 2. Procedure for completing the calculation of insurance premiums
I. General Provisions
1.1. The calculation of insurance premiums (hereinafter - the calculation) is filled in by the payers of insurance premiums or their representatives (hereinafter - the payers):
persons making payments and other compensations to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
heads of peasant (farm) households.
1.2. If the payer detects in the calculation filed by him to the tax authority the fact of non-reflection or incompleteness of the reflection of information, as well as errors that underestimate the amount of insurance premiums payable, the payer must make the necessary changes to the calculation and submit to the tax authority an updated calculation in the manner established by Article 81 of the Tax Code of the Russian Federation (hereinafter - the Code).
If the payer finds in the calculation submitted by him to the tax authority inaccurate information, as well as errors that do not underestimate the amount of insurance premiums payable, the payer has the right to make the necessary changes to the calculation and submit to the tax authority an updated calculation in the manner established by Article 81 of the Code.
The revised calculation shall include those calculation sections and their annexes that were previously submitted by the payer to the tax authority (with the exception of section 3 “Personalized information about insured persons”), taking into account the amendments made thereto, as well as other calculation sections and appendices to him, in case of making changes (additions) to them.
Section 3 “Personalized information about the insured persons” shall be included in the revised calculation in relation to those individuals in respect of whom changes are made (additions).
When recalculating the amounts of insurance premiums during the period of the error (distortion), the updated calculations are submitted to the tax authority in the form that was valid in that calculation (reporting) period for which the amounts of insurance premiums are recalculated.