Personal income tax / 03.02.2024

Sample of filling out the calculation of insurance premiums. Let's get acquainted with the new form: calculation of insurance premiums Section 1 appendix

Sample of filling out the calculation of insurance premiums. Let's get acquainted with the new form: calculation of insurance premiums Section 1 appendix

Calculation of insurance premiums– this is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted starting from the 1st quarter of 2017.

Note: calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and changes in the 4-FSS report, in connection with the transfer of insurance premiums to the jurisdiction of the Federal Tax Service.

The report includes information on all insurance premiums paid by the employer for its employees (except for contributions for injuries, data on which are included in the 4-FSS report).

Who should submit calculations to the Federal Tax Service?

The report must be submitted by individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receiving income subject to insurance contributions.

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 using a new form - KND 1151111. It is filled out 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 insurance premium payers of heads of peasant farms.
  • Personalized information about insured persons.

Sample of filling out calculations for insurance premiums in 2019

You can see a sample of how to fill out a calculation of insurance premiums on this page.

Deadline for submitting calculations for 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, half year, 9 months and year).

The deadline for submission is no later than the 30th day of the month following the reporting period.

Note: If the due date falls on a weekend or holiday, the deadline for submitting the calculation is postponed to the next working day.

Table 1. Deadlines for submitting calculations for insurance premiums in 2019

Where to submit insurance premium payments

The calculation of insurance premiums is submitted to the Federal Tax Service:

  • Individual entrepreneur at his place of residence.
  • LLC at its location.

Note: separate divisions that accrue payments and other remuneration in favor of individuals submit reports at their location.

Methods for submitting calculations for insurance premiums

Payments for insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print out the calculation in 2 copies, send its electronic version to a 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 division).

The inspection staff will transfer the data to them and give you a second copy of the calculation with a note of receipt.

note, this method can be submitted only if the average number of employees does not exceed 25 people.

At the same time, the payment can be submitted both by personal appeal to the Federal Tax Service, and by sending it by registered mail with a list of the contents and a receipt.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To obtain an electronic signature, you must enter into an agreement with one of the EDF operators. After this, you can send the calculation via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a calculation via the Internet, the Federal Tax Service sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the calculation). After checking the calculation, you will receive a control protocol with its results.

Calculation structure for insurance premiums in 2019

The calculation of insurance premiums contains 3 sections and appendices to them:

  • Section 1. “Summary of 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 maternity.”
  • 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.”
  • Appendix No. 4. “Payments made from funds financed from the federal budget.”
  • Appendix No. 5. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
  • Appendix No. 6. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by 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 a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
  • Appendix No. 8. “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
  • Appendix No. 9. “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation.”
  • Appendix No. 10. “Information necessary for applying 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 rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving 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.”
  • Section 2. “Summary data on the obligations of insurance premium payers of heads of peasant (farm) households.”
  • Appendix No. 1. “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise.”
  • Section 3. “Personalized information about insured persons.”

Basic filling rules

  • If errors are detected, as well as non-reflection or incomplete reflection of information in the previously submitted calculation, if this leads to an underestimation of the amount of contributions payable, 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 submit clarifications on the calculation.
  • The title page must be completed by 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 heads of peasant farms.
  • The heads of peasant farms include in the calculation, in addition to the 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 out by individuals who are not individual entrepreneurs and who did not indicate 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 out by employers paying insurance premiums at additional or reduced rates.
  • Appendices No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers pay expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.
  • The document can be completed by hand or using a computer. Ink color - black, purple or blue.
  • Data in the calculation is entered in capital block letters, from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them.
  • If there is no quantitative or total indicator in the corresponding field or line, the value “0” is indicated; in other cases, a dash is placed.
  • 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 serial 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, so when filling it out, you must 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 (putties), make corrections, or make blots.
  • Stapling or stitching the document is not allowed; you can fasten the sheets with a paper clip.
  • Duplex printing is also not allowed.

Instructions for filling out insurance premium calculations

You can download the official instructions for filling out insurance premium calculations from this link.

Title page

Field " TIN" 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, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit). Individual entrepreneurs do not fill out this field.

Field " Correction number" It is entered: “0—” (if the calculation is submitted for the first time for the tax period), “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 submitted is indicated:

  • “21” – for the 1st quarter.
  • “31” – for half a year.
  • “33” – in 9 months.
  • “34” – based on the results of the year.

Field " Calendar year" This field records the year for which the calculation is provided. Those. if you take it in 2019, then you must write 2019.

Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations - in the notice of registration of a Russian organization.

Field " By location (registration) (code)" The code of the location or registration 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 law 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 peasant 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 the Russian organization at the location of the separate division.
  • “335” – at the location of a separate division 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 the organization, separate division/last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) enterprise, individual.” Individual entrepreneurs, heads of peasant farms and individuals need to fill out their last name, first name and patronymic line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of the type of economic activity according to the OKVED 2 classifier" This field indicates the activity code in accordance with the new OKVED directory.

Field " Form of reorganization (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 “8” and the code, as well as between the code and the number, the sign “ ” (“space”) is indicated.

Field " The calculation is compiled on ____ pages"The number of pages on which the calculation was compiled is reflected.

Field " with supporting documents or their copies on ____ sheets" Here you enter the number of sheets for documents that are attached to the calculation (for example, a power of attorney from a representative). If there are no such documents, then dashes are added.

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 taxpayer's representative).

In the remaining fields of this block:

  • If the calculation is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to put a signature and the date of signing the calculation.
  • If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
  • If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, 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 (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, 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 “organization name” 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 “Last name __________ I. _______ O._____” is also filled in.

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 of citizenship code". The country code is indicated. Citizens of Russia indicate the code “643”.

Field " Document type code". The code of the type of document certifying the identity of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 10 «, « 07 "if military ID and " 03

Field " Series and number". The details (series and number) of the identity document are indicated, the sign “N” is not put down, the series and number of the document are separated by the sign “” (“space”).

Field " Issued by". The name of the authority that issued the identity document is indicated.

Field " date of issue". The date of issue of the identity document is indicated.

Fields " Residence address in the Russian Federation". The full address of the place of residence of an individual on the territory of the Russian Federation is indicated on the basis of an identification document or another document confirming the address of the place of residence. If any element of the address is missing, a dash must be added.

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 payer making payments and other remunerations to individuals, reflecting the BCC to which the amounts of insurance premiums calculated for the billing (reporting) period are subject to credit or reimbursement from budget calculated for the billing (reporting) period.

Line "010". You can find out the OKTMO code using.

Line "020". The corresponding KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “031 – 033”. The amounts of insurance contributions for compulsory pension insurance calculated for payment 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 BCC indicated in line 020, are indicated.

Line "040"

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “051 – 053”. The amounts of insurance premiums for compulsory medical insurance calculated for payment 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 BCC indicated in line 080.

Line "060". The KBK to which insurance contributions for compulsory pension insurance are credited at additional rates is indicated.

Note: if it is necessary to indicate several BCCs, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines 060 - 073.

Line "070". The amount of insurance contributions for compulsory pension insurance at additional rates, subject to payment 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 amounts of insurance contributions for compulsory pension insurance at additional rates, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the one indicated in line “060 KBK”, are indicated.

Line "080". The KBK to which insurance contributions for additional social security are credited is indicated.

Note: if it is necessary to indicate several budget classification codes, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines “080 – 093”.

Line "090". The amount of insurance contributions for additional social security to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “091 – 093”. The amounts of insurance contributions for additional social security calculated for payment to the budget for the last three months of the billing (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

String "100". The KBK is indicated, to which insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are credited.

Line "110". The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines “111 – 113”. The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the BCC indicated in line 100, are indicated.

Line "120". The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “121 – 123”. The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (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 insurance contributions for compulsory pension insurance.
  • Subsection 1.2. Calculation of insurance premiums for compulsory health insurance.
  • Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation.
  • Subsection 1.4. Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Note: subsections 1.1 and 1.2 are filled out by all payers making payments and other benefits to individuals insured in the compulsory pension and health insurance system. Subsections 1.3 and 1.4 are filled out 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 out line 001 of Appendix No. 1, the tariff code is indicated (see Payer tariff codes). If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many Appendix No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1) as tariffs were applied during the billing (reporting) period .

note that the payer tariff codes “21” - “29” are not used to fill out line 001 of Appendix No. 1.

Subsection 1.1. Calculation of the amount of insurance contributions for compulsory pension insurance"

Lines 010 – 062 calculate the amounts of insurance contributions for compulsory pension insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

Line "010". The total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied 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 is indicated from the last three months of the billing (reporting) period, respectively.

Line "021". The number of individuals from line 020 is indicated whose payments and other remuneration exceeded the maximum base for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030"

Line "040". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of 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 amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation 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.

Line "050". The base 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 month of the last three months of the billing (reporting) period, respectively.

Line "051". The base 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 value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 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.

Line "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 month of the last three months of the billing (reporting) period, respectively, are indicated.

Line "061". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Art. 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line "062". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts exceeding for each insured person the maximum value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance

Lines 010 - 060 calculate the amounts of insurance premiums for compulsory health insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory health insurance system.

Line "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 month of the last three months of the billing (reporting) period, respectively, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied 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 is indicated from the last three months of the billing (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations specified in paragraphs 1 and 2 of Article 420 of the Code are 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 month of the last three months of the billing (reporting) period. ) period respectively.

Line "040". The amounts 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 are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of 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 amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation 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.

Line "050". The base for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with clauses 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 month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts 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 month of the last three months of the billing (reporting) period, respectively, are indicated.

Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation

Subsection 1.3 consists of the following subsections:

  • Subsection 1.3.1. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation.”
  • Subsection 1.3.2. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers 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 for 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 paying insurance premiums at an additional rate for certain categories of insurance premium payers were applied in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation, and the grounds for paying insurance premiums at an additional rate for certain categories of insurance premium payers 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" Subsection 1.3.1 calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

Line "010" subsection 1.3.1. The number of individuals is indicated from payments and other remunerations for which 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 period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations specified 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 are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of 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 amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to 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 billing (reporting) period, respectively.

Line "040" subsection 1.3.1. The base for calculating insurance premiums 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.

Line "050" subsection 1.3.1. The amounts 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.

On lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional rate 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 persons in the compulsory pension insurance system.

In field 001 Subsection 1.3.2 indicates the code of the calculation basis for applying 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 paragraph 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 contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation”:

  • “1” – if there are 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 paragraph 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 paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.

In field 003 subsection 1.3.2 indicates the working conditions class code:

  • “1” – dangerous, 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 was applied for payment of insurance premiums at an additional rate for certain categories of insurance premium payers, 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 applied during the billing (reporting) period.

Line "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals from whose payments and other remunerations 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 month of the last three months of the billing (reporting) period, respectively.

Line "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 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 billing (reporting) period, respectively.

Line "030". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions 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 associated with 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 that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to 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 billing (reporting) period, respectively.

Line "040". For each class and subclass of working conditions, the corresponding columns reflect the base 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 month of the last three months of the billing (reporting) period, respectively.

Line "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period , as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Subsection No. 1.4. Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations

In field 001 the code of the basis for calculating insurance contributions for additional social security is indicated:

  • “1” – calculation of the amount of insurance premiums for additional social security for flight crew members of civil aviation aircraft.
  • “2” – calculation of the amounts of insurance contributions for additional social security for certain categories of employees of coal industry organizations.

Note: if during the billing (reporting) period more than one basis was applied for paying insurance contributions for additional social security, then as many subsections 1.4 are included in the calculation as the number of grounds was applied during the billing (reporting) period.

On lines 010 - 050, the amounts of insurance contributions 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 contributions for additional social security specified in field "001".

Line "010". Indicates the number of individuals from whose payments and other remuneration insurance contributions for additional social security established by Article 429 of the Tax Code of the Russian Federation are calculated 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.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation are 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 month of the last three months of the billing (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of 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 amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "040". The base for calculating insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with paragraph 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 billing (reporting) period, respectively.

Line "050". The amounts of calculated insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation are indicated 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 period (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 maternity" to section 1 of the calculation

In field 001 Appendix No. 2 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

  • “1” – direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person.
  • “2” – credit system of insurance payments 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.

Lines 010 – 070 calculate the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system.

Line "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 month of the last three months of the billing (reporting) period is indicated. period accordingly.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation are indicated, cumulatively 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 calculation (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses associated with 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 month of the last three months of the billing (reporting) period, respectively.

Line "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount exceeding the size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood 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 month of the last three months of the billing (reporting) period, respectively.

Line "050". The base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, 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.

Line "051". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities to individuals who, in accordance with the law dated 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are allowed to carry them out, and pay a single tax on imputed income for certain types of activities specified in paragraph 6 of paragraph 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 month of the last three months of the billing (reporting) period, respectively.

Line "052". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships, specified in paragraph 4 of paragraph 1 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 month of the last three months of the billing (reporting) period, respectively.

Line "053". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated 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 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 month of the last three months of the billing (reporting) period, respectively.

Line "054". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of Member States of the Eurasian Economic Union (hereinafter referred to as 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 month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts 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 month of the last three months of the billing (reporting) period are indicated. period accordingly.

Line "070". The amounts 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 are indicated. calculation (reporting) period, respectively.

Line "080". The amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund 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 of the billing (reporting) period, respectively.

Line "090". The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget or the amount of excess of the 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 over the calculated insurance contributions are indicated. for this type of insurance, indicating the corresponding attribute, 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.

The value of the characteristic specified on line 090 takes on the following values:

  • “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, are indicated.
  • “2” – if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with 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 expenses 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 (number of recipients for lines 060, 061, 062) of 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, with the exception of lines 040, 050.

In column 2 lines 010 - 031, 070 indicate the number of paid days; on lines 060 - 062 - the number of payments made; on lines 040, 050, 090 - the number of benefits paid.

In column 3 the amounts 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 are reflected on an accrual basis from the beginning of the billing period.

In column 4 reflects the amounts 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 from funds financed from the federal budget: in excess of the established norms for persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment for additional days off to care for disabled children, as well as additional costs for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity, in accordance with Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006.

Line "010". 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 maternity, are indicated, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of assignment of benefits for temporary disability.

Line "011". The costs incurred by the payer for the payment of benefits for temporary disability to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of member states, are indicated. EAEU, and the number of cases of assignment of benefits for temporary disability (without taking into account 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 assignment of benefits for temporary disability.

Line "020". 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 maternity, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of assignment of benefits for temporary disability are indicated.

Line "021". 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 maternity, and the number of cases of assignment of benefits for temporary disability to foreign citizens and stateless persons temporarily staying are indicated. In Russian federation.

Line "030". 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 assignment of maternity benefits are indicated.

Line "031". The costs incurred by the payer for the payment of maternity benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of maternity benefits are indicated.

Line "040". The costs incurred by the payer to pay a one-time benefit to women who registered with medical organizations in the early stages of pregnancy are indicated.

Line "050". The expenses incurred by the payer for the payment of a lump sum benefit upon the birth of a child are indicated.

Line "060". The costs incurred by the payer for the payment of monthly child care benefits are indicated, reflecting the number of recipients.

Line "061". The costs incurred by the payer for the payment of monthly benefits for the care of the first child are indicated, reflecting the number of recipients.

Line "062". The costs incurred by the payer for the payment of monthly benefits for the care of the second and subsequent children are indicated, reflecting the number of recipients.

Line "070". The costs incurred by the payer to pay for additional days off to care for disabled children are indicated.

Line "080". The costs incurred by the payer to pay insurance premiums to state extra-budgetary funds, calculated from the payment of additional days off for caring for disabled children, are indicated.

Line "090". The costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services are indicated.

String "100". The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.

Line "110". The amount of accrued and unpaid benefits is indicated, with the exception of 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 expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of that 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 exercised the right to receive additional days off to care for disabled children.

In column 3 lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260 indicate the number of paid days; on lines 040 – 060, 100 – 120, 180 – 200, 270 – 290 the number of benefit payments in the billing period in excess of that established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off to care for disabled children.

In column 4 lines 100 – 290 reflect the amount of the payer’s expenses for the payment of benefits; on line 300 - the amount of payment by the payer for additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off to care for disabled children.

Line “010 – 060”. Information is provided on payments financed from the federal budget in amounts 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.

Lines “070 – 120”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of the accident at the Mayak production association.

Lines "130, 140". Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of nuclear tests at the Semipalatinsk test site.

Lines “150 – 200”. Information is provided on payments financed from the federal budget in amounts 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 received or suffered radiation sickness or became disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant.

Lines “210 – 230”. Information is provided on additional payments of benefits for temporary disability, pregnancy and childbirth related to the inclusion in the insurance record of the insured person of service periods during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Part 4 Article 3 of the law of December 29, 2006 N 255-FZ.

Lines “240 – 310”. The summary information on the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that 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 tariff of insurance premiums by payers specified in paragraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 5 is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the tariffs of insurance premiums established by paragraph 1, paragraph 2, 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 is not filled in by newly created organizations.

Line "010". The average number of employees for the billing (reporting) period is indicated in column 3 (the average number of employees for the 9 months preceding the current billing period is in column 2), determined in the manner established by Rosstat.

Line "020". Columns 2 and 3 indicate the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current billing period and based on the results of the current billing (reporting) period, respectively.

Line "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs based on the results of 9 months preceding the current billing period and based on the results of the current calculation (reporting) period, respectively.

Line "040". It is calculated as the ratio of the values ​​of lines 030 and 020, multiplied by 100.

Line "050". The date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register, sent by the authorized federal executive body in accordance with clause 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved by Decree of 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 tariff of insurance premiums by payers specified in paragraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 6 is filled out by organizations and individual entrepreneurs using the simplified tax system, as well as combining UTII and simplified taxation system, or simplified tax system and PSN, the main type of economic activity classified in accordance with OKVED, named in paragraph 5 of clause 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by clause 3, clause 2, article 427 of the Tax Code of the Russian Federation.

Line "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.

Line "070". The amount of income from the sale of products and (or) services provided in the main type of economic activity, determined for the purposes of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.

Line "080". The share of income determined for the purposes of applying clause 6 of Article 427 of the Tax Code of the Russian Federation is indicated. The indicator value is calculated as the ratio of the values ​​of lines 070 and 060, multiplied by 100.

Appendix No. 7. Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in paragraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 7 is filled out by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner 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 (the activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the insurance premium rates established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill out lines 010 - 050, column 1 when submitting calculations for each reporting period, lines 010 - 050, column 2 when submitting calculations for the billing period.

Line "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.

Line "020". The amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities, named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "030". The amount of income in the form of grants received for the implementation of activities named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14, paragraph 1, Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "040". The amount of income from carrying out the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six, paragraph 5, clause 1, article 427 of the Tax Code of the Russian Federation is indicated.

Line "050". The share of income determined for the purposes of applying clause 7 of Article 427 of the Tax Code of the Russian Federation is indicated, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.

Appendix No. 8. Information necessary for the application of a reduced rate of insurance premiums by payers specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled out by individual entrepreneurs on the PSN and applying the insurance premium rates established by paragraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities 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 billing (reporting) period.

Line "020". The number of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer applying the patent taxation system is indicated.

Line "030". The OKVED included in the application for a patent is indicated.

Line "040". The starting date of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer using the PSN is indicated.

Line 050. The expiration date of the patent issued by the individual entrepreneur is indicated.

Line "060". Columns 1 – 5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business 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 month of the last three months of the billing (reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business 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 month 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 necessary for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph 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 out by payers who have entered into employment contracts and accrue payments and other remuneration to 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 whose favor payments and other remunerations were accrued. Persons who are citizens of 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 available).
  • SNILS (if available).
  • Citizenship (if available). If there is no citizenship, the code “999” is indicated.

Line "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 month of the last three months of the billing (reporting) period, respectively.

Line "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 completed sheets, line 010 is filled in only on the first of them.

Appendix No. 10. Information necessary for the application of the provisions of paragraph 1, paragraph 3, Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving 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 to section 1 of the calculation

Appendix No. 10 is filled out by payers who make payments and other rewards in favor of students in professional educational organizations, educational institutions of higher education on full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving 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 organizations of higher education on full-time study for activities carried out in a student team (included in the federal or regional register of youth and children's associations receiving state support), to which the payer accrued payments under employment contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

Line "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 organizations of higher education on a full-time basis for activities carried out in a student group (included in the federal or regional register youth and children's associations enjoying state support).

Lines “030 – 050”. The last name, first name, and patronymic of the student are indicated.

Lines "060 and 070". The date and number of the document confirming the student’s membership in the student’s student group is indicated.

Lines "080 and 090". The date and number of the document confirming full-time study during the period of such membership is indicated.

Lines 100. In columns 1 – 5 for each individual student, the amount of payments and other remunerations 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 month of the last three months of the billing period ( reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

If there are several completed sheets, line 010 is filled in only on the first of them.

Line "110". The unique number of the individual is indicated, reflected in line 020.

Line "120". The name of the youth or children's association that receives state support is indicated.

Line "130". The date of entry in the register maintained by the federal executive body exercising the functions of implementing state youth policy in relation to youth or children's associations receiving state support is indicated.

Line "140". The number of the entry in the register maintained by the federal executive body that carries out the functions of implementing state youth policy in relation to a youth or children's association that receives state support is indicated.

Section 2. Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms” calculation

Section 2 is filled out by the heads of peasant farms.

Line "010". The code is indicated in accordance with OKTMO. When filling out line 010, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which the payer pays insurance premiums.

Line "020". The KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Line "040". The KBK to which insurance premiums for compulsory health insurance are credited is indicated.

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Appendix No. 1. Calculation of the amount of insurance premiums payable for the head and members of a peasant (farm) enterprise to section 2 of the calculation

Lines “010 – 090” is filled out for each member of the peasant farm, including the head of the peasant farm, for each period (within the calculation year) during which the individual was a member of the peasant (farm) enterprise.

Lines “010 – 030”. The full name of the member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with identification documents.

Line "040". The TIN of each member of the peasant farm, including him, is indicated in accordance with the certificate of registration of the individual with the tax authority (if any).

Line "050". The SNILS number of each member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with the insurance certificate of compulsory pension insurance.

Line "060". The year of birth of each member of the peasant farm, including its head, is indicated.

Line "070". The date of entry (in the billing period) into members of the peasant farm is indicated in accordance with the application.

Line "080" The date of withdrawal (in the billing period) from the peasant farm in accordance with the application is indicated.

Note: if a member of a peasant farm was a member of a peasant (farm) enterprise during the entire billing period, then the start and end dates of the billing period for which the calculation is being submitted are entered in lines 070 and 080, respectively.

Line "090". Columns 1 – 2 reflect the amounts of insurance contributions payable to the budget for each member of the peasant 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 completed for all insured persons for the last three months of the billing (reporting) period, including in whose favor payments and other remunerations were accrued during the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, under copyright contracts, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Note: in personalized information about insured persons that does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 when initially submitting information for the billing (reporting) period, “0—” is entered; in the updated calculation for the corresponding billing (reporting) period, the adjustment number is indicated (for example, “1—”, “2—” and so on).

Field 020 is filled in in accordance with the codes defining the billing (reporting) period:

  • “21” – for the 1st quarter.
  • “31” – for half a year.
  • “33” – in 9 months.
  • “34” – based on the results of the year.
  • “51” – for the 1st quarter during the reorganization (liquidation) of the organization.
  • “52” – for six months during the reorganization (liquidation) of the organization.
  • “53” – for 9 months during the reorganization (liquidation) of the organization.
  • “90” – per year during reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

Field "030". The year for the billing (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the “Calendar year” field on the title page of the calculation.

Field "040". The serial number of the information is indicated.

Field "050". The date of submission of information to the tax authority is indicated.

Subsection 3.1 indicates the personal data of the individual recipient of the income.

Line "060". The TIN of the individual is indicated.

Line "070". The SNILS number of the insured person is indicated.

Line "080". The full surname of the individual is indicated in accordance with the identity document.

Line "090". The full name of the individual is indicated in accordance with the identity document.

String "100". The full middle name of the individual is indicated in accordance with the identity document.

Line "110". The date of birth of the individual is indicated in accordance with the document proving his identity.

Line "120". The numeric code of the country of which the individual is a citizen is indicated. The country code is indicated according to OKSM.

Note: if an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.

Line "130". The digital gender code of the individual is indicated:

  • “1” – male.
  • “2” – female.

Line "140". The code of the identity document of the individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 ", foreign citizen - " 10 «, « 07 "if military ID and " 03 » if the birth certificate.

Line "150". The details of the identity document of an individual (series and number of the document) are indicated. The “N” sign is not inserted; the series and document number are separated by the “ ” (“space”) sign.

Lines “160 – 180”. The sign of the insured person in the system of compulsory pension, medical and social insurance is indicated, respectively:

  • “1” – is the insured person.
  • “2” – is not an insured person.

Subsection 3.2 contains information on the amounts of payments and other remuneration accrued by payers of insurance contributions in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums, all indicators of the form, both those that need to be adjusted and those that do not require adjustment, are filled out in the corrective form.

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 serial 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 billing (reporting) period, respectively.

Counts "200". The category code 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 is filled in 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 billing (reporting) period, respectively, separately for each month and category code of the insured person is indicated.

Columns "220". The base for calculating insurance premiums for compulsory pension insurance is indicated in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 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 category code of the insured person.

Columns "230". The amounts of payments and other remuneration accrued in favor of an individual under civil contracts for the first, second and third month of the last three months of the billing (reporting) period are indicated, respectively, separately for each month and category code of the insured person.

Columns "240". The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual separately for each month and category code of the insured person.

Line "250". The total amount of payments and other remunerations accrued by the payer in favor of an individual for the last three months of the billing (reporting) period, the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions is indicated established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual for the last three months of the billing (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are calculated, as well as the amount of insurance premiums accrued 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 serial number of the month in the calendar year (“01”, “02”, “03” and so on) is indicated for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Columns "270". The tariff code applied by the payer to payments and other remuneration in favor of an individual subject to insurance contributions for compulsory pension insurance at additional tariffs established by Article 428 of the Tax Code of the Russian Federation (See Payer Tariff Codes), for the first, second and third month of the last is indicated. three months of the billing (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance contributions for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, for which insurance premiums are charged for the first, second and third month of the last three months of the billing period ( reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Columns "290". The amount of insurance premiums at additional tariffs 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 month of the last three months of the billing (reporting) period, respectively, separately for each month and tariff applied by the payer is indicated to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Line "300". The total amount of payments and other remunerations accrued by the payer in favor of an individual, on which insurance contributions for compulsory pension insurance are calculated at additional rates for the last three months of the billing (reporting) period, as well as the amount of insurance contributions 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 billing (reporting) period.

Payer rate codes

Code Full name
01 Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02 Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03 Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
04 Payers of insurance premiums are business entities and business partnerships whose activities consist of the practical application (implementation) 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) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions
05 Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on the implementation tourism 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 operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation 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 ship crew member
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 rewards made to individuals who, in accordance with the law of November 21, 2011 N 323-FZ
10 Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner 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 theatres, libraries, museums and archives) and mass sports (with the exception of 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 PSN in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs 19, 45 - 47 paragraphs. 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 a 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 received the status of a participant in a free 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 resident of the territory of rapid 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 resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ
21 Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Article 428 of the Tax Code of the Russian Federation
22 Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Article 428 of the Tax Code of the Russian Federation
23 Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4
24 Payers of insurance premiums 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 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 - 3.3
26 Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
27 Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
28 Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 1 of Article 429 of the Tax Code of the Russian Federation
29 Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 2 of Article 429 of the Tax Code of the Russian Federation

Penalty for failure to submit insurance premium payments

For late submission of insurance premium payments, 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 partial month from the date established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero settlement on insurance premiums

Insurance premium calculations must be submitted by individual entrepreneurs or organizations that have at least one employee on staff. Therefore, individual entrepreneurs without employees do not submit this calculation.

Note: with regard to the need to submit calculations for organizations and individual entrepreneurs that do not actually conduct business and do not make payments to employees, the Ministry of Finance in Letter dated March 24, 2017 N 03-15-07/17273 directly indicated that these employers obliged submit a calculation with zero indicators to the tax authority at the place of registration.

The above letter does not say which sheets need to be filled out when submitting the zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation for insurance premiums should be included.

ERSV (also known as the calculation of contributions) for the 1st quarter of 2018 is compiled according to the rules enshrined in the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Below you will find detailed instructions with sample forms on how to form your ERSV, who will have to report to, to which department and when to submit this calculation. You can ask the experts in the topic ““ for additional questions about filling out reports.

Who rents

For the 1st quarter of 2018, tax authorities expect the following to be calculated for insurance premiums:

  • from Russian and foreign companies operating in the Russian Federation (as well as their separate entities);
  • Individual entrepreneur (if he is an employer);
  • individuals who do not have the status of individual entrepreneurs (for contributions to income paid to hired employees);
  • heads of peasant farms - employers (if there are no employees in the peasant farm, its head does not need to report quarterly, but only at the end of the year - clause 3 of Article 432 of the Tax Code of the Russian Federation).

What sections does it include?

The calculation in question consists of:

  • from the title page;
  • a sheet with information about an individual who is not an individual entrepreneur;
  • Section 1 (summary data on the obligations of contribution payers) + 10 appendices to it;
  • Section 2 (summary data on insurance premium obligations of heads of peasant farms) + 1 appendix;
  • Section 3 (information about insured persons).

There is no need to include absolutely all sheets and appendices in the calculation. Thus, for employers who have paid income to individuals, the following must be completed:

  • title page;
  • Section 1 (subsections 1.1 and 1.2) and Appendices 1 and 2 thereto;
  • Section 3.

Complete all other attachments to Section 1 if you:

  • paid employees sick leave, children's benefits and other amounts of insurance coverage for compulsory social insurance (Appendices No. 3 – 4);
  • use reduced tariffs (Appendices No. 5 – 8);
  • you pay income to foreign employees or stateless employees temporarily staying in the Russian Federation (Appendix No. 9);
  • paid income to students working in student teams (Appendix No. 10).

An example will help you understand the nuances of preparing the calculation for the 1st quarter of 2018.

Filling out the ERSV using an example

Saturn LLC is engaged in the production of furniture (OKVED code 31.02). The company's staff in the 1st quarter of 2018 included three people. For the first 3 months of the year, none of the employees were sick (there were no payments for sick leave) and no one received other amounts of insurance coverage. Saturn LLC does not have reduced tariffs. All employees received a salary, the amounts of which are used to calculate insurance premiums at the following rates:

  • 22% - for compulsory pension insurance (MPI) and in the amount of 10% in excess of the established maximum value of the base for calculating contributions (we agree that for our example there is no such excess);
  • 5.1% - for compulsory health insurance (CHI);
  • 2.9% - for compulsory social insurance (OSS).

Using the example of Saturn LLC, we will begin the calculation of contributions with the title page. Then we will deal with the personalized information from Section 3. After this, we will create Section 1 with summary data on the company’s obligations for insurance premiums.

Title page

In order to avoid errors in its execution, we will adhere to the rules described in Section III of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551 dated 10.10.2016.

The figure below shows a fragment of the title page according to our example data (specialists from Saturn LLC filled out the calculation on a computer, so the free cells are not crossed out):

Cross out the empty cells if you are completing the calculation on paper.

ATTENTION

If the calculation is prepared not by a Russian organization, but by an individual or another policyholder, take the code for the place of submission to the tax authority from Appendix No. 4 to the Procedure for filling out the calculation (approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/551). For example, in this field:

  • IP – will indicate “120”;
  • private notary – “122”;
  • successor of the Russian company – “217”.

The following information block on the title page does not need to reflect specialized codes. In this case, pay attention to the special order of designing cells and displaying information:

Before filling out the final block of the title page, find out which of the company’s responsible persons (or other authorized persons) will confirm the completeness and accuracy of the information shown in the calculation.

Enter the code:

  • “1” – if the director signs the calculation (he has the right to act on behalf of the company without a power of attorney);
  • “2” – if it will be signed by a company representative.

Putting code “1” will require entering the name of the responsible person of the organization authorized to sign reports to the tax authorities (according to the conditions of our example in the company Saturn LLC, the completeness and accuracy of the information reflected in the calculation is confirmed by the General Director Rifat Gilmutdinovich Garifov, who will sign it after filling it out) .

If the calculation is signed by a representative of the insurance premium payer, on the title page (in addition to code “2”) you need to reflect the name and details of the document confirming his authority (for example, a power of attorney) and attach a copy of it to the calculation (in our example, these cells are not filled in).

Separately, we note another important field on the title page - the date of signing the calculation. In our example it looks like this:

It is better not to wait until the last reporting date and submit the calculation in advance (as Saturn LLC did by signing and sending this document on April 23, 2018).

WARNING

Get ready for a fine under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, if for some reason you did not submit the calculation to the Federal Tax Service on time. Its amount depends on the accrued contributions indicated in the calculation and the number of months of delay (5% of the amount of contributions for each month of delay). At the same time, the upper and lower limits of the fine are legally defined:

  • not less than 1000 rubles;
  • no more than 30% of the amount of contributions indicated in the calculation.

Section 3 “Personalized information about insured persons”

You will need to fill out as many sections 3 as to how many individuals you made payments and other remuneration to in the 1st quarter of 2018:

  • within the framework of employment contracts;
  • under GPC agreements (for the performance of work, provision of services);
  • under copyright contracts;
  • in other cases specified in clause 22.1 of section XXII of the Procedure for filling out the calculation (approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/551).

In our example, in Saturn LLC in the 1st quarter there are 3 such individuals. This means that the company’s specialists need to complete three Section 3 – separately for each employee.

In each section, one part (header) contains general data and is filled out in all sections 3 the same way (except for page 040 - the serial number of information):

Subsection 3.1 “Data about the individual ─ income recipient”

In Subsection 3.1, show the personal data of the person who received income or other remuneration in the 1st quarter of 2018:

If you include information about foreigners in your calculations, pay attention to the explanations of the tax authorities on filling out lines 140 and 150 (letter of the Federal Tax Service dated January 29, 2018 No. GD-4-11/1550):

In lines 160 – 180 of Subsection 3.1, enter the code for the types of compulsory insurance:

  • “1” – if the individual for whom Section 3 is being filled out is an insured person;
  • “2” – the individual is not insured.

In our example, employees of Saturn LLC are insured for all three types of compulsory insurance, therefore, in all Sections 3 of the calculation, Saturn LLC specialists entered the code “1”:

Subsection 3.2 “Information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance”

The second subsection of Section 3 is for information about the amounts:

  • payments to individuals;
  • insurance premiums for compulsory pension insurance accrued on the amounts paid.

Subsection 3.2, in turn, consists of two subsections, which separately reflect contributions to mandatory pension insurance, calculated:

  • according to the basic tariff (3.2.1);
  • at an additional rate (3.2.2).

In the example under consideration, Saturn LLC has no grounds for paying insurance premiums at an additional rate, so “0” is entered in the cells of this section. And to fill out Subsection 3.2.1 (as well as the remaining subsections of Section 3), Saturn LLC specialists used the information from the table:

FULL NAME. Amount of income, rub.
I II III For 1 sq.
Garifov R.G. 45 000 45 000 60 000 150 000
Stepanova N.N. 23 000 23 000 23 000 69 000
Gareev S.L. 32 000 32 000 32 000 96 000
Total 100 000 100 000 115 000 315 000
Amount of insurance premiums
On OPS On compulsory medical insurance On OSS
I II III For 1 sq. I II III For 1 sq. I II III For 1 sq.
6 7 8 9 10 11 12 13 14 15 16 17
9 900 9 900 13 200 33 000 2 295 2 295 3 060 7 650 1 305 1 305 1 740 4 350
5 060 5 060 5 060 15 180 1 173 1 173 1 173 3 519 667 667 667 2 001
7 040 7 040 7 040 21 120 1 632 1 632 1 632 4 896 928 928 928 2 784
22 000 22 000 25 300 69 300 5 100 5 100 5 865 16 065 2 900 2 900 3 335 9 135

On page 190, indicate the number of the reporting month (January – “01”, February – “02”, March – “03”). For other explanations to this subsection, see the figure:

KEEP IN MIND

When filling out page 220 of the calculation, which reflects the basis for calculating insurance premiums, it is important to correctly classify the income paid into taxable and non-taxable (Articles 420 and 422 of the Tax Code of the Russian Federation). It is also important to take into account the explanations on this issue from officials of the Ministry of Finance and the Federal Tax Service.

  • from temporary disability benefits - these are state benefits exempt from contributions (subclause 1, clause 1, article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated February 12, 2018 No. 03-15-06/8205);
  • the allowances for shift work provided for by the internal regulations of the company are compensation not subject to insurance premiums (subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated 02/09/2018 No. 03-04-05/7999);
  • payment for mandatory medical examinations is the company’s expense, not the employee’s (letter of the Ministry of Finance dated 02/08/2018 No. 03-15-06/7527);
  • payments to an employee for renting his car without a crew (clause 4 of Article 420 of the Tax Code of the Russian Federation);
  • compensation to employees for the cost of taxi fares on business trips, if provided for by the collective agreement (Resolution of the Volga District Autonomous District of January 24, 2018 No. F06-28471/2017);
  • provided for by the coll. agreement on additional vacation pay - for a wedding, the birth of a child (determination of the Supreme Court of the Russian Federation dated January 26, 2018 No. 307-KG17-21301).

At the same time, insurance premiums are payable:

  • from payment of food to employees provided for by the call. agreement – ​​this is their “in-kind” income (letter of the Ministry of Finance dated 02/05/2018 No. 03-15-06/6579);
  • excess daily allowance (clause 2 of article 422 of the Tax Code of the Russian Federation);
  • payment for housing for employees who moved to another area - this payment does not apply to compensation established by law (letter from the Ministry of Finance dated 02/13/2018 No. 03-04-06/8731, Federal Tax Service dated 02/28/2018 No. GD-4-11/3931);
  • from unreturned accountable amounts (letter of the Ministry of Finance dated 02/01/2018 No. 03-04-06/5808).

Having formed Sections 3 for all persons who received income, you can move on to Section 1 and its annexes.

Section 1 “Summary of the obligations of the payer of insurance premiums”

Here we summarize the results of all preliminary calculations for insurance premiums:

Fill out 3 blocks with data on the amounts of contributions by type - compulsory health insurance, compulsory medical insurance and compulsory social insurance. Take the data from the appendices to Section 1. Pay attention to the design features of individual fields in the appendices:

Payments that are not considered subject to insurance premiums (clauses 4 - 7 of Article 420 of the Tax Code of the Russian Federation) do not need to be shown in line 030. For example, payments to individuals such as dividends and rent (letter of the Federal Tax Service dated 08.08.2017 No. GD-4-11/15569).

You can download a complete sample of the completed calculation here.

ERSV verification

Before sending the calculation to the Federal Tax Service, check it for errors. You have several ways to do this:

  • using control ratios (letter of the Federal Tax Service dated December 29, 2017 No. GD-4-11/27043);
  • in the free Tester program (information from the Federal Tax Service dated December 26, 2017).

When accepting a calculation, the tax office carries out an incoming inspection to identify discrepancies and errors and at the same time checks:

  • correspondence of the figures included in Sections 1 and 3;
  • the presence of errors in the amounts of insurance premiums calculated for each employee;
  • the correctness of the personalized information about individuals shown in the calculation.

Please note that recently controllers have somewhat relaxed the requirements for errors in personal data. So, you won’t have to clarify them if information that has become irrelevant - for example, full name. and passport details do not interfere with identifying the insured person (letter of the Federal Tax Service dated January 16, 2018 No. GD-4-11/574).

The calculation of insurance premiums for 9 months of 2018 must be submitted to the tax authorities no later than October 30. The deadline for submitting calculations is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or electronically. The calculation is provided in the form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Preparation for drawing up calculations for insurance premiums in “1C: Salaries and Personnel Management 8” (ed. 3)

General information about the organization

To correctly fill out the calculation for the organization, the following must be indicated: name in accordance with the constituent documents, INN, KPP, tax authority code, OKVED2 and data on who signs the reporting (manager or representative). The necessary information is indicated in the directory Organizations(chapter Settings - Organizations) (Fig. 1).

Information about the tariff of insurance premiums

Information about the main tariff used in the organization for calculating insurance premiums regulated by Chapter 34 of the Tax Code of the Russian Federation is indicated in the accounting policy setting form in the section Insurance premiums(chapter Settings - Organizations– bookmark – link Accounting policy). The choice of tariff depends on the category of insurance premium payer to which the organization belongs.

Accounting for income for the purposes of calculating insurance premiums

For the correct accounting of income received by individuals for the purposes of calculating insurance premiums and for further filling out the indicators for calculating the base for calculating insurance premiums in the calculation, it is also recommended to check and, if necessary, clarify the settings for the types of accruals. All payments and other rewards in favor of individuals in the program are calculated using accrual types (section Settings – Accruals). For each type of accrual on the tab Taxes, contributions, accounting in field Insurance premiums the type of income must be indicated for the purposes of calculating insurance premiums (Fig. 3). For example, for types of accruals that are entirely subject to insurance premiums, the program indicates the type of income Income fully subject to insurance premiums.

When carrying out documents with the help of which accruals are made in favor of individuals (for example, documents Awards, Material aid), the corresponding type of income is recorded for the purposes of calculating insurance premiums. This data is used when filling out the indicators for calculating the base for calculating insurance premiums in Appendix No. 1, Appendix No. 2 to Section 1 of the calculation, Section 3. You can obtain data on the formation of the base for calculating insurance premiums using the report Analysis of contributions to funds(chapter).

The program may register other income received by individuals from the organization. For such income, the following is indicated for calculating insurance premiums:

  • when registering payments to former employees - in the directory Types of payments to former employees;
  • when registering other income of individuals - in the directory Types of other income of individuals;
  • when registering copyright agreements with individuals - in the directory Types of copyright agreements;
  • when registering prizes, gifts from employees - if insurance premiums need to be calculated on the cost of the gift, then in the document Prize, gift check box The gift (prize) is provided for by the collective agreement.

Calculation of insurance premiums

Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, pension, and medical insurance are calculated separately for each individual. The maximum base for calculating insurance contributions for compulsory pension insurance is 1,021,000 rubles, for compulsory social insurance - 815,000 rubles.

The maximum amount of the base for calculating insurance premiums for compulsory health insurance is not provided for by law (cancelled from 01/01/2015). For amounts of payments in favor of an individual that exceed the maximum base for calculating insurance contributions for compulsory pension insurance, in organizations that apply the basic tariff of insurance contributions, contributions for compulsory pension insurance are charged at a rate of 10%. Payers who apply reduced rates of insurance contributions do not deduct from earnings in excess of the limit of 10% for compulsory pension insurance.

Insurance premiums in the program are calculated using the document Calculation of salaries and contributions when completing the procedure for filling out a document or other document by which contributions were calculated ( Dismissal, Holiday to care for the child). The amounts of accrued insurance premiums for each individual are reflected on the tab Contributions document Calculation of salaries and contributions(Fig. 4). When posting the document, the amounts of accrued contributions are recorded. Based on these data, the calculation fills in information about the amounts of accrued insurance premiums in Appendix No. 1, Appendix No. 2 to Section 1 of the calculation, Section 3.

You can obtain data for analyzing the amounts of accrued insurance premiums using the report Analysis of contributions to funds. You can check the correctness of calculation of insurance premiums for a certain period using the report Checking the calculation of contributions(chapter Taxes and contributions – Reports on taxes and contributions – Checking the calculation of contributions).

If an organization is obliged to pay insurance contributions for compulsory pension insurance at additional rates based on the results of certification of workplaces, and from 01/01/2014 based on the results of a special assessment of working conditions in favor of workers employed in “harmful” jobs (clause 1, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ) and “heavy” (clauses 2–18, part 1, Article 30 of the Federal Law of December 28, 2013 No. 400-FZ) types of work that are entitled to early retirement, then you need to make some settings in the program.

In the calculation of insurance premiums, information on the calculation of contributions at additional tariffs is reflected in Appendix No. 1 to Section 1. If additional contributions were calculated according to the tariffs established by paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation (tariffs according to lists, without taking into account classes of working conditions), then subsection 1.3.1 is filled in; if additional contributions were calculated at the rates established by clause 3 of Art. 428 of the Tax Code of the Russian Federation (tariffs by class of working conditions), then subsection 1.3.2 of Appendix No. 1 is filled in. In addition, in section 3 of the calculation, subsection 3.2.2 is filled in, which reflects information on the amount of payments and other remunerations accrued in favor of an individual , for which insurance premiums are calculated at an additional rate.

Calculation of contributions from payments in favor of foreigners

The procedure for calculating insurance premiums from payments in favor of foreign citizens and stateless persons depends on the status of the foreign citizen. If the organization employs foreign citizens or stateless persons, it is necessary to establish for them the attribute corresponding to their status in the section Insured person status directory Employees or reference book Individuals- link Insurance(Fig. 5).

In the calculation, information on payments in favor of foreign citizens permanently residing in the territory of the Russian Federation is not separately identified, but is reflected in the same lines as payments to employees who are citizens of the Russian Federation.

Information on payments in favor of foreign citizens temporarily residing and staying on the territory of the Russian Federation is not separately identified in Section 1, but is reflected according to special codes of categories of insured persons in Section 3. Category codes for temporarily residing foreign citizens begin with the symbols “VZh”, temporarily staying - with the symbols “VP”.

The amounts of accruals in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists and except for persons who are citizens of the EAEU member states) are shown separately - in line 054 of Appendix No. 2 of Section 1. To justify the application of the insurance premium rate for compulsory social insurance in case of temporary disability and in connection with maternity (tariff 1.8%) in relation to payments and other remunerations accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for highly qualified specialists and persons , who are citizens of the EAEU member states), Appendix No. 9 to Section 1 of the calculation is also filled out.

Information on payments in favor of foreign citizens who are not insured persons for compulsory pension insurance is not included in subsection 1.1 of Appendix No. 1 to section 1 of the calculation, and is also not included in section 3.

Information on payments in favor of foreign citizens who are not insured persons for compulsory health insurance is not included in subsection 1.2 of Appendix No. 1 to section 1 of the calculation. In section 3, for such persons the sign “2” is indicated (line 170).

Information on payments in favor of foreign citizens who are not insured persons for compulsory social insurance in case of temporary disability and in connection with maternity is not included in Appendix No. 2 to Section 1. In Section 3, for such persons the sign “2” is indicated (line 180 ).

You can obtain data on payments in favor of foreign citizens using the report Analysis of contributions to funds.

Insurance Cost Data

Compulsory social insurance benefits are paid in whole or in part from the funds of the Federal Social Insurance Fund of the Russian Federation (Clause 1, Article 3 of Federal Law No. 255-FZ). At the same time, according to paragraph 2 of Art. 3 of Federal Law No. 255-FZ, benefits for temporary disability due to illness are paid to insured persons at the expense of the Federal Social Insurance Fund of the Russian Federation only from the fourth day of temporary disability. The rest of the benefit (for the first three days of temporary disability) is paid at the expense of the policyholder (employer).

In the regions of the Russian Federation where the RF FSS pilot project operates, benefits at the expense of the RF FSS are paid to employees directly by the fund.

The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment, is subject to reduction by payers of insurance contributions by the amount of expenses incurred by them for the payment of compulsory insurance coverage (Clause 1, Article 4.6 of Federal Law No. 255-FZ).

In the program, the accrual of social insurance benefits payable to employees is recorded:

  • for the period of temporary incapacity for work, the period of maternity leave - with a document Sick leave(chapter Salary – Sick leave);
  • in the early stages of pregnancy, at the birth (adoption) of a child, in connection with death - a document One-time benefit(chapter Salary – All accruals);
  • for the period of parental leave - assigned by document Holiday to care for the child(chapter Personnel – Parental leave or section Salary – Parental leave), accrued – by document Calculation of salaries and contributions(chapter Salary – Payroll and contributions);
  • payment for additional days off provided to care for disabled children is calculated using a document Payment for days of care for disabled children(chapter Salary – All accruals), insurance premiums from the amounts paid for additional days off - using a document Calculation of salaries and contributions.

Based on data on the amounts of assigned benefits using the above documents, the program records expenses for the payment of benefits, which are subject to financing from insurance contributions or funds from the Federal Social Insurance Fund of the Russian Federation. You can get data on accrued benefits using the report Register of benefits at the expense of the Social Insurance Fund(chapter). Data on social insurance expenses incurred are reflected in Appendix No. 2 (line 070), Appendix No. 3, Appendix No. 4 (data on the amounts of benefits financed from the federal budget) to section 1 of the calculation.

Personal data of individuals

Personal data of individuals should be clarified and, if necessary, updated, namely (Fig. 7):

  • FULL NAME. an individual;
  • number of the Pension Fund of Russia insurance certificate (if the employee does not have an insurance certificate, then it must be obtained, for which the policyholder must submit to the Pension Fund the questionnaire of the insured person in the ADV-1 form);
  • TIN, date of birth, citizenship, type of identification document, its series and number.

To check whether all the necessary personal data of the insured person is indicated, you can use the report Personal data of employees(chapter Personnel – Personnel reports – report Personal data of employees).

Information about paid insurance premiums

The fact of payment of insurance contributions for compulsory pension, medical, social insurance in case of temporary disability and in connection with maternity is not reflected in the program and calculations. Appendix No. 2 to Section 1 reflects only the reimbursement by the Federal Social Insurance Fund of the Russian Federation of expenses for the payment of insurance coverage. To register the amounts of reimbursement of expenses received from the Social Insurance Fund of the Russian Federation, a document is used Receiving reimbursement of benefits from the Social Insurance Fund(chapter Taxes and contributions - Receiving reimbursement of benefits from the Social Insurance Fund).

Calculation of insurance premiums

The program provides a regulated report for calculating insurance premiums Calculation of insurance premiums(chapter Reporting, certificates – 1C-Reporting) (Fig. 8).

To compile a report, you must be at your workplace 1C-Reporting enter a command to create a new report instance using the button Create and select a report with the name from the list Calculation of insurance premiums.

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled. Next, click on the button Create.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 9). To automatically fill out a report based on infobase data, click the button Fill.

Note!When two or more directory elements are identified in the accounting data, when the report is automatically filled outIndividualsa message is issued with the same completed SNILS, while the report remains blank.


Filling out the cover sheet for calculating insurance premiums

The title page is filled out by all insurance premium payers.

The title page indicators (Fig. 10) are filled in automatically.

The main indicators characterizing the payer of insurance premiums (name, INN, KPP, tax authority code, OKVED2) are filled in immediately when creating a report based on the directory data Organizations(chapter Settings - Organizations).

The cells for the values ​​of a number of indicators on the title page are highlighted in yellow. This means that the value in the cell is entered manually or (if the value is entered automatically by the program) can be changed manually.

If cells with any information about the payer of insurance premiums are left blank and these cells are not available for manual filling (not highlighted in yellow), this means that there is no corresponding data in the information base. In this case, you need to add the necessary information to the directory Organizations, then press the button Update(button More – Update).

By default, it is considered that a primary calculation is being drawn up, i.e. submitted for the reporting period for the first time (according to the Procedure for submitting the primary calculation in the field Correction number code “0” is indicated on the title page).

Fields Settlement (reporting) period (code) And Calendar year are filled in automatically according to the value of the period specified in the workplace form and the symbols of the periods in accordance with Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. For calculations for 9 months of 2018, code “33” is entered.

In field By location (registration) (code) the code is indicated in accordance with Appendix No. 4 to the Procedure for filling out the calculation. If the calculation is submitted to the tax authority at the location of the Russian organization, then code 214 is indicated. If the calculation is submitted to the tax authority at the place of registration of the Russian organization at the location of the separate division, then code 222 is indicated. If necessary, the code can be clarified.

In field Economic activity type code according to the OKVED2 classifier, the code for the main type of economic activity of the insurance premium payer is indicated in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).

When preparing the calculation by the legal successor in the field Form of reorganization (liquidation) (code) the reorganization (liquidation) code is indicated in accordance with Appendix No. 2 to the Procedure for filling out the calculation, and in the TIN/KPP field of the reorganized organization - the TIN and KPP of the reorganized organization.

Chapter I confirm the accuracy and completeness of the information specified in this calculation: filled with data from the directory Registration with the tax authority. The calculation can be signed by the payer of insurance premiums or an authorized representative of the payer of insurance premiums (Fig. 11).

In field Signature date By default, the current date of the computer is indicated.

Filling out the sheet “Information about an individual who is not an individual entrepreneur”

The sheet “Information about an individual who is not an individual entrepreneur” includes personal data about an individual who is not an individual entrepreneur who did not indicate his TIN in the calculation.

When generated automatically, this sheet does not appear as part of the calculation. It will appear as part of the calculation if the payer is an individual and the TIN is not specified. The sheet is filled out manually.

Filling out section 1 of the calculation of insurance premiums

Section 1 contains summary data on the amounts of contributions payable for the billing (reporting) period (for each type of contribution). The section is filled out by all payers making payments to individuals.

By default, the section is filled in automatically using the infobase data. If there were manual changes in other sections of the calculation, then in order for these changes to be reflected in section 1, you must click on the link Fill out Section 1 according to the application data.

  1. In the subsection Amount of insurance contributions for compulsory pension insurance payable for the billing (reporting) period (lines 020–033) the following is reflected: budget classification code to which insurance contributions for compulsory pension insurance are credited, the amount of insurance contributions for compulsory pension insurance payable to the budget for the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation (cumulative total from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.1.
  2. In the subsection Amount of insurance premiums for compulsory medical insurance payable for the billing (reporting) period (lines 040–053) the following is reflected: budget classification code to which insurance premiums for compulsory medical insurance are credited, the amount of insurance premiums for compulsory medical insurance payable to the budget for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.2.
  3. In the subsection Amount of insurance contributions for compulsory pension insurance at an additional rate, payable for the billing (reporting) period (lines 060–073), the following is reflected: budget classification code to which insurance contributions for compulsory pension insurance at additional rates are credited (Article 428 of the Tax Code RF), the amount of insurance contributions for compulsory pension insurance at additional rates, subject to payment to the budget for the billing (reporting) period (cumulative from the beginning of the year), including for the last three months of the billing (reporting) period. If it is necessary to indicate several budget classification codes, fill out the required number of sheets in Section 1 with completed indicators on lines 060–073. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.3.
  4. In the subsection Amount of insurance contributions for additional social security payable for the billing (reporting) period (lines 080–093) the following is reflected: budget classification code to which insurance contributions for additional social security are credited to flight crew members of civil aviation aircraft, as well as individual categories of employees of coal industry organizations (Federal Law dated November 27, 2001 No. 155-FZ, Federal Law dated May 10, 2010 No. 84-FZ), the amount of insurance contributions for additional social security payable to the budget for the billing (reporting) period (on an accrual basis from the beginning of the year), including for the last three months of the billing (reporting) period. If it is necessary to indicate several budget classification codes, fill out the required number of sheets in Section 1 with completed indicators on lines 080–093. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.4.
  5. In the subsection Amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable for the billing (reporting) period (lines 100–113), the following is reflected: budget classification code to which insurance contributions for compulsory social insurance in case of emergency are credited temporary disability and in connection with maternity, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months settlement (reporting) period. Summary data is filled in based on the data in Appendix No. 2 to Section 1 (line 090 with sign “1”).
  6. In the subsection Amount of excess of expenses incurred by the payer for payment of insurance coverage over calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period (lines 120–123) the following is reflected: the amount of excess of expenses incurred by the payer for payment of insurance coverage security over calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 2 to Section 1 (line 090 with sign “2”).

Note!When filling out lines 110–113 and 120–123, simultaneous completion of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Filling out Appendix No. 1 to Section 1 of the calculation of insurance premiums

Appendix No. 1 consists of subsections:

  • subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
  • subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
  • subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
  • subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

Subsections 1.1 and 1.2 of Appendix No. 1 to Section 1 are completed by all payers making payments to individuals.

Subsection 1.3 of Appendix No. 1 to Section 1 is filled out by payers paying insurance premiums at additional rates (Article 428 of the Tax Code of the Russian Federation).

Subsection 1.4 of Appendix No. 1 to Section 1 is filled out by payers paying insurance premiums according to tariffs for additional social security (Article 429 of the Tax Code of the Russian Federation).

Note! The indicators of subsections 1.1 and 1.2 must correspond to the total indicators for individuals from section 3. Otherwise, the calculation is considered not submitted.

For example, the sum of the values ​​of line 240 for each individual of subsection 3.2.1 of section 3 must be equal to the value of line 061 (according to columns 3, 4, 5) of subsection 1.1 of appendix 1 to section 1. Equality must be observed for each of the three months of the reporting period.

To check compliance, you can use the built-in test using control ratios (button ). If discrepancies are detected, it is convenient to analyze the inconsistencies by creating a register of sections 3 using the button Registry.

Subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance” and subsection 1.2 “Calculation of the amounts of insurance contributions for compulsory health insurance”

Subsections 1.1 and 1.2 are completed by all payers making payments and other benefits to individuals insured in the compulsory pension and health insurance system.

In field Payer tariff code (line 001) indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 5 to the Procedure for filling out the calculation. Information on insurance premium rates in the program is indicated in the form for setting up the organization’s accounting policy in the section Insurance premiums(chapter Settings - Organizations– bookmark Accounting policies and other settings- link Accounting policy).

If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many appendices No. 1 to section 1 (or only individual subsections of appendix No. 1 to section 1) as tariffs were applied during the billing (reporting) period.

Note! Considering that the payer rate codes “01”, “02”, “03” correspond to one category code of the insured person “NR”, payers paying insurance premiums at the generally established rate and simultaneously applying the simplified tax system and UTII fill out one appendix No. 1 to section 1 calculation indicating one, any of the above, payer tariff code (letter of the Federal Tax Service of Russia dated December 28, 2017 No. GD-4-11/26795@).

In the calculation, starting from version 3.1.4.164, data on the main tariff is not divided by tax system, i.e. when using the main tariff on the simplified tax system and separate accounting by type of activity subject to UTII, all information is shown in one Appendix No. 1 to the section 1 with code "01".

Example

Filling out subsection 1.1 and subsection 1.2 is carried out according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can get data for analysis from the report Analysis of contributions to funds(chapter Taxes and Contributions – Tax and Contribution Reports – Analysis of Fund Contributions– report option Pension Fund And Compulsory Medical Insurance Fund) (Fig. 15).

Subsection 1.1 calculates the amounts of insurance contributions for compulsory pension insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

Subsection 1.2 calculates the amounts of insurance premiums for compulsory health insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory health insurance system.

In the report, where necessary, you can decrypt the data in the report cell using the Decrypt button located in the header of the report form, and manually adjust the data (light green cells and yellow cells are always available for editing in the report).

Subsection 1.1 indicates:

  • on line 010 – the total number of insured persons in the compulsory health insurance system;
  • on line 020 - the number of individuals for whom insurance premiums are calculated from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 1.1;
  • on line 021 - the number of individuals from line 020 whose payments and other remunerations exceeded the maximum base for calculating insurance premiums for compulsory health insurance (in 2018 - 1,021,000 rubles);
  • on line 040 - amounts of payments that are not subject to insurance premiums for compulsory health insurance (Article 422, paragraphs 8, 9 of Article 421 of the Tax Code of the Russian Federation);
  • on line 050 - the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with clause 1 of Art. 421 of the Tax Code of the Russian Federation, including line 051 in an amount exceeding the maximum base for calculating insurance premiums;
  • on lines 060 - the amount of calculated insurance premiums for compulsory health insurance, in particular: on line 061 - from a base not exceeding the limit value, on line 062 - from a base exceeding the limit value. Based on the indicators of this line, summary data is filled in in lines 020–033 of section 1.

Subsection 1.2 indicates:

  • on line 010 – the total number of insured persons in the compulsory medical insurance system;
  • on line 020 - the number of individuals for whom insurance premiums are calculated from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 1.2;
  • on line 030 - the amount of payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation);
  • on line 040 - amounts of payments that are not subject to insurance premiums for compulsory medical insurance (Article 422, paragraphs 8, 9 of Article 421 of the Tax Code of the Russian Federation);
  • on line 050 - the base for calculating insurance premiums for compulsory medical insurance, calculated in accordance with paragraphs 1 and 2 of Art. 421 Tax Code of the Russian Federation;
  • on lines 060 - the amount of calculated insurance premiums for compulsory medical insurance. Based on the indicators of this line, summary data is filled in in lines 040–053 of section 1.

Note! Information on the amounts of payments made in favor of foreign citizens and stateless persons who are not insured persons in the system of compulsory pension and health insurance in the Russian Federation is not reflected in subsections 1.1 and 1.2. For example, if the organization employs foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation, then when filling out the subsections, the amounts of payments and other remunerations accrued in favor of these individuals will be reflected in calculating the base for calculating insurance premiums for compulsory health insurance in line 030 subsection 1.1, but will not be reflected in line 030 of subsection 1.2 for calculating the base for calculating insurance premiums for compulsory medical insurance. Since temporarily staying foreign citizens and stateless persons are insured persons in the compulsory pension insurance system, but not in the compulsory health insurance system. You can obtain data on payments in favor of foreign citizens and stateless persons using the reportAnalysis of contributions to funds(Fig. 16).

Subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3 is filled out by payers of insurance premiums making payments to individuals specified in Art. 428 and Art. 429 Tax Code of the Russian Federation.

Subsection 1.3 consists of two subsections:

  • subsection 1.3.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation”;
  • subsection 1.3.2 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.”

The rows of the tables are filled in according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can get data for analysis from the report Analysis of contributions to funds(chapter Taxes and Contributions – Tax and Contribution Reports – Analysis of Fund Contributions– report option Pension Fund (additional contributions)) (Fig. 19).

The amounts of contributions accrued for the reporting period for additional tariffs (line 050) are reflected in lines 060–073 of section 1.

Subsection 1.3.1 “Calculation of the amounts of insurance premiums according to the additional tariff of certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3.1 (Fig. 17) calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate (clauses 1 and 2 of Article 428 of the Tax Code of the Russian Federation), based on the amounts of payments and other remunerations made in favor of individuals employed on the types of work specified in clauses 1–18, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

In field Indicator of the basis for calculating the amounts of insurance premiums at the additional rate (line 001) indicates the basis for calculating the amounts of insurance premiums at the additional rate:

  • “1” – in accordance with paragraph 1 of Article 428 of the Code;
  • “2” – in accordance with paragraph 2 of Article 428 of the Code.

If during the billing (reporting) period it was used as a basis for paying insurance premiums at an additional rate (9%) for certain categories of insurance premium payers in accordance with clause 1 of Art. 428 of the Tax Code of the Russian Federation, and the basis for paying insurance premiums at an additional rate (6%) for certain categories of insurance premium payers in accordance with clause 2 of Art. 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

Example

The organization carried out certification of workplaces before January 1, 2014. Based on the results of this certification, working conditions were recognized as optimal and acceptable. Insurance premiums were calculated and paid to finance the insurance part of the labor pension at additional rates, which are specified in clauses 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the type of work in which employees are employed:

  • in relation to payments and other remuneration in favor of an employee engaged in “harmful” types of work specified in clause 1, part 1 of art. 30 of the Federal Law of December 28, 2013 No. 400-FZ. The size of the additional tariff in 2018 is 9 percent (in accordance with paragraph 1 of Article 428 of the Tax Code of the Russian Federation) (Fig. 4, subsection with feature 1);
  • in relation to payments and other remuneration in favor of an employee engaged in “heavy” types of work specified in paragraphs. 2–18 hours 1 tbsp. 30 of the Federal Law of December 28, 2013 No. 400-FZ. The size of the additional tariff in 2018 is 6 percent (according to paragraph 2 of Article 428 of the Tax Code of the Russian Federation) (Fig. 17, subsection with feature 2).

Subsection 1.3.2 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3.2 (Fig. 18) calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate (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 employed in the types of works specified in clauses 1–18, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

In field Calculation base code (line 001) (filled in automatically) the code of the basis of calculation for the application of clause 3 of Art. is indicated. 428 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 Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”;
  • “2” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2–18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.
In field Fill Base (line 002) manually specify the reason code for filling out the subsection:
  • “1” – based on the results of a special assessment of working conditions;
  • “2” – based on the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law “On special assessment of working conditions";
  • “3” - based on 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 paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in connection with with the adoption of the Federal Law “On Special Assessment of Working Conditions.”

In field Working conditions class code (line 003) (filled in automatically) the working conditions class code is indicated:

  • “1” – dangerous, 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 was applied for payment of insurance premiums at an additional rate for certain categories of insurance premium payers, 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, how many grounds were applied during the calculation (reporting) period.

Example

Subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations”

Subsection 1.4 provides the 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. Tariffs of insurance premiums for certain categories of payers for additional social security of flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations are established by Art. 429 of the Tax Code of the Russian Federation (Fig. 20).

In relation to payments and other remunerations accrued in favor of flight crew members of civil aviation aircraft, the tariff of insurance contributions for additional social security of these employees is applied in the amount of 14 percent.

In relation to payments and other remunerations accrued in favor of workers directly employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the mining of coal and shale and in the construction of mines, and workers of leading professions - longwall miners, drifters , jackhammer operators, mining excavation machine operators, the tariff of insurance contributions for additional social security of these workers is applied in the amount of 6.7 percent.

Lists of payers applying the tariff of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations, are established in the manner prescribed by the Federal Law of November 27, 2001 No. 155-FZ and the Federal Law of May 10, 2010 No. 84-FZ.

The subsection is filled in automatically.

Filling out Appendix No. 2 to Section 1 of the calculation of insurance premiums

Appendix No. 2 to Section 1 provides the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. The application is filled out by all payers making payments to individuals (Fig. 21).

In field Payout sign(line 001) the indicator of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity is automatically indicated:

  • “1” – direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;
  • “2” – credit system of insurance payments 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.

The tabular section indicates:

  • in line 010– number of individuals who are insured persons in the compulsory social insurance system;
  • in line 020– the amount of payments and other remuneration specified in paragraphs. 1 and 2 tbsp. 420 Tax Code of the Russian Federation;
  • in line 030– amounts of payments and other remuneration that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Art. 422 of the Tax Code of the Russian Federation, as well as the amount of expenses actually incurred and documented in accordance with paragraph 8 of Art. 421 of the Tax Code of the Russian Federation or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Art. 421 Tax Code of the Russian Federation;
  • in line 040– the amount of payments and other remunerations accrued in favor of individuals subject to insurance contributions for compulsory social insurance, in an amount exceeding the size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, established by paragraph 3 Art. 421 of the Tax Code of the Russian Federation (in 2018 - 815,000 rubles). Payments above the limit are not subject to contributions;
  • in line 050– the basis for calculating insurance contributions for compulsory social insurance, calculated in accordance with paragraph 1 of Art. 421 Tax Code of the Russian Federation;
  • in line 051– the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remuneration made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities to individuals who, in accordance with the Federal Law of November 21, 2011 No. 323-FZ “ On the fundamentals of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are allowed to carry them out, pay a single tax on imputed income for certain types of activities, and apply the tariff established by paragraphs. 6 clause 1 art. 427 Tax Code of the Russian Federation, paragraphs. 3 p. 2 art. 427 Tax Code of the Russian Federation. Pharmacy organizations and individual entrepreneurs that have a license for pharmaceutical activities and pay UTII have the right to apply reduced contribution rates to payments only to those employees who have the right to engage in pharmaceutical activities or are allowed to carry them out in accordance with Federal Law dated November 21, 2011 No. 323-FZ ;
  • in line 052– the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships (except for ships used for storage and transshipment of oil and petroleum products in the seaports of the Russian Federation ) specified in paragraphs. 4 paragraphs 1 art. 427 of the Tax Code of the Russian Federation, the Tariff is established by paragraphs. 2 p. 2 art. 427 Tax Code of the Russian Federation;
  • in line 053– the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remuneration made to individuals by individual entrepreneurs using the patent taxation system specified in paragraphs. 9 clause 1 art. 427 Tax Code of the Russian Federation. This line is not filled in by individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45–48 of paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Individual entrepreneurs paying tax under the PSN charge insurance premiums at reduced rates (clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) for payments not to all individuals, but only to those who are engaged in activities for which a patent has been obtained;
  • in line 054– the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remuneration made in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), except for persons who are citizens of member states of the Eurasian Economic Union union (EAEU). For payments in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), the payer of insurance premiums pays insurance premiums at a rate of 1.8% (clause 2 of Article 426 of the Tax Code of the Russian Federation). The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, and the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan carrying out activities in Russia on the basis of an employment or civil law contract have the right to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU);
  • in line 060– the amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
  • in line 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. The indicator in column 1 of line 070 must be equal to the indicator in column 3 of line 100 of Appendix No. 3. Insurance premium payers who are participants in the pilot project do not fill out line 070;
  • in line 080– the amount of payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of the Russian Federation for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (for sick leave, maternity benefits, etc.). In the program, reimbursement of expenses from the Social Insurance Fund of the Russian Federation is registered with the document Receiving Reimbursement of Benefits (section Taxes and Contributions - Receiving Reimbursement of Benefits from the Social Insurance Fund). Reimbursement from the Federal Insurance Service of the Russian Federation for the payment of insurance coverage for reporting periods before 2017 is not reflected in the calculation. When filling out this line, you should take into account the reimbursement received from the fund for expenses incurred starting from 01/01/2017 and later. This is due to the fact that the calculation of insurance premiums has been applied since 01/01/2017, and information serving as the basis for the calculation and payment of insurance premiums should be included in it for reporting periods starting from the 1st quarter of 2017. In addition, the amount of compensation must be shown in line 080 of the month of the reporting period in which the Federal Social Insurance Fund of the Russian Federation made this compensation. For example, in February 2018, the fund reimbursed expenses incurred by the policyholder in the 4th quarter of 2017. The amount of compensation must be shown in calculations for the 1st quarter of 2018 (letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11/12778@). Payers of insurance premiums who are participants in the pilot project do not fill out line 080.

Note! Payments made in favor of foreign citizens and stateless persons who are highly qualified specialists temporarily staying in the Russian Federation are not reflected in Appendix No. 2 to Section 1 of the calculation. Since, according to paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, the object of taxation of contributions is payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance. And according to Art. 2 of Federal Law No. 255-FZ dated December 29, 2006, foreign citizens who are highly qualified specialists are not subject to compulsory social insurance in case of temporary disability and in connection with maternity (letter of the Federal Tax Service of Russia dated August 31, 2017 No. BS-4-11/17291@).

The tabular section Amount of insurance contributions payable (the amount of excess of expenses incurred over calculated insurance premiums) (line 090) reflects the amount of insurance contributions for compulsory social insurance payable to the budget, or the amount of excess 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 over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute:

  • “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, are indicated;
  • “2” – if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated.

In line 090, the amount of insurance contributions payable to the budget, or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, is always reflected in a positive value (letter of the Federal Tax Service of Russia dated 23.08 .2017 No. BS-4-11/16751@). For example, the amount of expenses exceeds the amount of contributions (13,530.36 rubles (insurance contributions) - 16,728.39 (expenses) = -3,198.03 rubles). Line 090 indicates sign “2” and the amount of RUB 3,198.03. is indicated in a positive value.

The indicator in line 090 is defined as the difference between the indicator in line 060 (the amount of calculated insurance premiums) and the indicator in line 070 (the amount of expenses for the payment of insurance coverage), increased by the indicator in line 080 (the amount of expenses reimbursed by the territorial body of the Federal Social Insurance Fund of the Russian Federation).

You can obtain data for analyzing application completion from the report Analysis of contributions to funds, Register of benefits at the expense of the Social Insurance Fund(Fig. 22).

Filling out Appendix No. 3 to Section 1 of the calculation of insurance premiums

Appendix No. 3 is filled out by payers of insurance premiums who have expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, including from funds financed from the federal budget (Fig. 23).

The indicator in column 3 of line 100 must be equal to the indicator in column 1 of line 070 of Appendix No. 2. And the indicator in column 4 of line 100 must be equal to the indicator in column 4 of line 240 of Appendix No. 4.

You can get data on accrued benefits in the program using the report Register of benefits at the expense of the Social Insurance Fund(chapter Taxes and contributions – Reports on taxes and contributions – Register of benefits at the expense of the Social Insurance Fund) (Fig. 24).

  1. Line 010 reflects expenses 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 maternity for the reporting period, including benefits paid in favor of working insured persons who are citizens of member states of the Eurasian Economic Union (EAEU), excluding expenses for the payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation. The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, and the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan carrying out activities in Russia on the basis of an employment or civil law contract have the right to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU).
  2. Lines 020, 021 reflect the costs of paying benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity for the reporting period, working foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation” and persons who are citizens of the EAEU member states). These foreign citizens (stateless persons) have the right only to receive insurance coverage in the form of temporary disability benefits, subject to the payment of insurance premiums for them by the insured for a period of at least six months preceding the month in which the insured event occurred (Article 2, Part. 4.1 of the Federal Law of December 29, 2006 No. 255-FZ).
  3. Financial support for the costs of paying an employee additional days off provided for caring for disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation, including insurance premiums accrued for such payment, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund of the Russian Federation (Part 17, Article 37 of the Federal Law of July 24, 2009 No. 213-FZ).

Payers of insurance contributions reduce the amount of current accrued contributions for compulsory social insurance by such expenses. That is, it is legal to offset against the payment of contributions to compulsory social insurance:

  • average earnings retained by the employee for the period of providing him with additional days off (line 070);
  • insurance premiums (for compulsory health insurance, compulsory medical insurance, compulsory medical insurance and compulsory medical insurance) calculated from such earnings (line 080).
  1. Line 110 reflects for reference the amount of accrued and unpaid benefits, with the exception of 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 (indicated manually in the program). For example, an employee was on sick leave in September 2018. For the days of illness, he was awarded temporary disability benefits. According to Part 8 of Art. 13 of Federal Law No. 255-FZ of December 29, 2006, the employer must pay it within the earliest possible time established for the payment of wages. The employer will pay wages for September in October 2018. Therefore, in the calculation for 9 months of 2018, the amount of such benefit is not required to be reflected on line 110.

Filling out Appendix No. 4 to Section 1 of the calculation of insurance premiums

Appendix No. 4 is filled out by payers of insurance contributions who have expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget. For example, payment of benefits to victims of the Chernobyl accident, Mayak PA, tests at the Semipalatinsk test site, etc.

According to the provisions of the current legislation, insured persons affected by radiation exposure are paid temporary disability benefits in the amount of 100% of average earnings, regardless of the length of the insurance period. If the insurance period of the insured person is less than 8 years, then the Social Insurance Fund has the right to provide financial support for benefits in terms of “excess” at the expense of interbudgetary transfers from the federal budget provided for these purposes to the budget of the Social Insurance Fund of the Russian Federation (clause 1 of article 5 of the Federal Law of 02.12 .2013 No. 322-FZ).

Due to interbudgetary transfers from the federal budget, additional expenses are also financed for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion of non-insurance periods in the insurance period of the insured person (periods of military and other service, during which the citizen was not subject to compulsory social insurance). insurance) (Part 4, Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

In addition, interbudgetary transfers from the federal budget finance the payment of additional days off provided for caring for disabled children, including accrued insurance premiums.

The indicator in column 4 of line 240 must be equal to the indicator in column 4 of line 100 of Appendix No. 3.

Filling out Appendix No. 5 to Section 1 of the calculation of insurance premiums

Appendix No. 5 to Section 1 is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial -production special economic zone) (subclause 3, clause 1, article 427 of the Tax Code of the Russian Federation) and applying the tariffs of insurance premiums established by subclause 1 of clause 2 of article 427 of the Tax Code of the Russian Federation. Appendix No. 5 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

Filling out Appendix No. 6 to Section 1 of the calculation of insurance premiums

Appendix No. 6 to Section 1 is filled out by organizations and individual entrepreneurs using a simplified taxation system, as well as combining the use of a taxation system in the form of a single tax on imputed income for certain types of activities and a simplified taxation system, as well as individual entrepreneurs combining the use of a patent taxation system and simplified taxation system, the main type of economic activity classified in accordance with paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, and applying reduced rates of insurance premiums established by paragraphs. 3 p. 2 art. 427 Tax Code of the Russian Federation. Appendix No. 6 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

The program does not provide automatic completion of the application. If necessary, data is entered manually.

Filling out Appendix No. 7 to Section 1 of the calculation of insurance premiums

Appendix No. 7 to Section 1 is filled out by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in accordance with the constituent documents in the field of social services for the population, scientific research and development, education, healthcare, culture and art (the activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) (clause 7 of Article 427 of the Tax Code of the Russian Federation) and applying the insurance premium rates established by subclause 3 of clause 2 of Article 427 of the Tax Code of the Russian Federation . Appendix No. 7 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

The program does not provide automatic completion of the application. If necessary, data is entered manually.

Filling out Appendix No. 8 to Section 1 of the calculation of insurance premiums

Appendix No. 8 to Section 1 is filled out by individual entrepreneurs who apply the patent taxation system (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation) and apply the insurance premium rates established by clauses. 3 p. 2 art. 427 of the Tax Code of the Russian Federation - in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45–48 paragraph 2 art. 346.43 Tax Code of the Russian Federation. Appendix No. 8 is filled out manually in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

Filling out Appendix No. 9 to Section 1 of the calculation of insurance premiums

To justify the application of the tariff of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to payments and other remunerations accrued in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), an appendix is ​​filled out No. 9 (Fig. 30). From payments in favor of such citizens, the policyholder pays insurance premiums for compulsory social insurance at a rate of 1.8% (clause 2 of Article 425 of the Tax Code of the Russian Federation, clause 2 of Article 426 of the Tax Code of the Russian Federation).

Lines 020–070 indicate the information corresponding to an individual - a foreign citizen or stateless person: TIN of an individual - a foreign citizen or stateless person (if available), insurance number of the individual personal account of the insured person (SNILS) in the personalized accounting system of the Pension Fund of Russia (if availability), citizenship (if available).

Line 080 indicates the amount of payments and other remuneration to an individual - a foreign citizen or stateless person for the billing (reporting) period.

And line 010 reflects the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists) in their favor. If there are several completed sheets of Appendix No. 9, line 010 is filled in only on the first of them.

note, persons who are citizens of EAEU member states are not indicated in Appendix No. 9!

Filling out Appendix No. 10 to Section 1 of the calculation of insurance premiums

Appendix No. 10 to Section 1 specifies the information necessary to apply the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) according to employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Filling out section 2 of the calculation of insurance premiums

Section 2 is filled out by the heads of peasant (farm) households and submitted annually, before January 30 of the calendar year following the expired billing period. The section includes indicators of the amount of insurance premiums payable to the budget, according to the payers - heads of peasant (farm) households, indicating the budget classification codes to which the amount of insurance premiums is to be credited.

Filling out Appendix No. 1 to Section 2 of the calculation of insurance premiums

Appendix No. 1 to Section 2 provides a calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise. The application is filled out by the heads of peasant (farm) households.

Filling out section 3 of the calculation of insurance premiums

This section is completed by all insurance premium payers who make payments to individuals.

Section 3 includes information about employees:

  • with whom labor or civil law contracts are valid in the last three months of the reporting (settlement) period. The fact of accrual of payments and rewards does not matter;
  • with whom labor or civil law contracts are not valid in the last three months of the reporting (settlement) period, but to whom payments were accrued during this period (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

Note! Starting from version 3.1.3.184, section 3 does NOT include employees - foreign citizens who are not insured persons on compulsory health insurance according to their status (for example, foreign citizens temporarily staying in the territory of the Russian Federation, who are highly qualified specialists) (letter of the Ministry of Finance dated July 12, 2017 No. 03 -15-06/44430).

When filling out the field Adjustment number (line 010) when initially submitting information for the billing (reporting) period, “0” is entered; in the updated calculation for the corresponding billing (reporting) period, the adjustment number is indicated (for example, “1”, “2”, and so on).

In field Settlement (reporting) period (code) (line 020) the code defining the settlement (reporting) period is indicated, in accordance with Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. The value of this field must correspond to the value of the Calculation (reporting) period (code) field on the title page of the calculation.

In field Calendar year (line 030) the year for the billing (reporting) period of which information is provided is indicated. The value of the field must correspond to the value of the Calendar year field on the cover page of the calculation.

In field Number (line 040) the serial number of the information is indicated.

In field Date (line 050) the date of submission of information to the tax authority is indicated. Filled in automatically with the date indicated on the cover page of the calculation.

Section 3 consists of subsections:

  1. Subsection 3.1 “Data about the individual - recipient of income.”

The subsection should indicate current personalized information about the insured persons as of the date of reporting. If the information has changed after submitting the calculation to the tax authority, then there is no need to submit an updated calculation (letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11/26889@).

In addition to full name and SNILS must reflect information about the TIN, date of birth, citizenship of the employee, type of identity document, its series and number. Personalized information about periods of work, working conditions and insurance experience of individuals by employers is submitted only to the Pension Fund of the Russian Federation once a year no later than March 1 in the form SZV-STAZH (clause 2 of article 11 of the Federal Law of 01.04.1996 No. 27-FZ as amended by the Federal Law of July 3, 2016 No. 250-FZ).

Lines 160–180 indicate the attribute of the insured person in the system of compulsory pension, medical and social insurance, respectively: “1” – is an insured person, “2” – is not an insured person. In the program, filling out the attribute does not depend on whether premiums are paid for the person or not, but on the status of the insured person and the type of contract concluded with this person. The status of the insured person in the program is indicated in the form of an element of the directory Individuals or directory Employees by link Insurance.

Personal data of individuals should be clarified and, if necessary, updated in the directory Employees or Individuals. To check whether all the necessary personal data of the insured person is indicated, you can use the report Personal data of employees(chapter HR – HR reports- report Personal data of employees).

In a letter dated November 16, 2017 No. GD-4-11/23232@, the Federal Tax Service of Russia indicated that if an organization does not have data on an employee’s TIN, then a dash can be entered on line 060. In this case, the tax authority will accept the calculation in accordance with the general procedure. The TIN of an individual can be found on the website of the Federal Tax Service of Russia through the online service “Find out TIN”.

  1. Subsection 3.2 “Information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.”

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

Note! according to clause 22.2 of the Procedure, if the personalized information about the insured persons does not contain data on the amount of payments and other remunerations accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled out. For example, an employee was on leave without pay for the last three months of the reporting period. In this case, subsection 3.2 is not filled in for it; only personal data is transferred through it (subsection 3.1).

Subsection 3.2 includes two subsections:

  1. Subsection 3.2.1, which indicates information about the amount of payments and other remuneration accrued in favor of an individual, and the calculated amounts of insurance contributions for compulsory pension insurance.

The base for calculating insurance premiums for compulsory health insurance is indicated within the limit value. Calculated insurance premiums are indicated on a base that does NOT exceed the limit. When filling out the subsection, calculated insurance premiums at the additional rate in accordance with Art. 428 Tax Code of the Russian Federation.

The category code of the insured person to which information about earnings should be attributed is determined by the type of insurance premium rate established for the organization (section Settings – Organizations – bookmark Accounting policies and other settings- link Accounting policy) when calculating contributions from payments to a specific insured person. The codes are indicated in accordance with the category codes of the insured person in accordance with Appendix No. 8 to the Procedure for filling out the calculation. For example, persons who are covered by compulsory health insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid, use the HP category. In addition, there are separate codes for temporarily residing foreign citizens (beginning with the symbols VZh) ​​and temporarily staying foreign citizens (beginning with the symbols VZh).

  1. Subsection 3.2.2, which indicates information on the amount of payments and other remuneration accrued in favor of an individual, for which insurance premiums are calculated, as well as the amount of insurance premiums accrued in favor of an individual at an additional rate in accordance with Art. 428 Tax Code of the Russian Federation.

Tariff code applied by the payer to payments and other remuneration in favor of an individual subject to insurance contributions for compulsory pension insurance at additional tariffs established by Art. 428 of the Tax Code of the Russian Federation, is filled out in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 5 to the Procedure.

Section 3 can be printed for individual individuals using this link Print page. By button Registry you can generate a report that collects data for section 3.

Note! The calculation is considered not submitted:

  1. If there are errors in the information in section 3:
  • about the amount of payments and other remuneration (line code 210);
  • on the basis for calculating insurance premiums for compulsory health insurance within the established limit (line code 220);
  • on the amount of insurance premiums for compulsory health insurance, calculated within the established limit (line code 240);
  • on the basis for calculating insurance premiums for compulsory health insurance at an additional rate (line code 280);
  • on the amount of insurance premiums for compulsory health insurance at an additional rate (line code 290).
  1. If the amounts of the above indicators from Section 3 for all individuals for the billing (reporting) period and (or) for each of the last three months of the billing (reporting) period do not correspond to the same indicators for the insurance premium payer as a whole in Section 1 of the calculation. For example, the sum of the values ​​of line 240 for each individual of subsection 3.2.1 of section 3 must be equal to the value of line 061 (according to columns 3, 4, 5) of subsection 1.1 of appendix 1 to section 1. Equality must be observed for each of the three months of the reporting period. Or the sum of lines 050 in columns 3, 4, 5 of subsection 1.3.1 and 1.3.2 of appendix 1 to section 1 should be equal to the sum of the values ​​of line 290 of subsection 3.2.2 of section 3 for each individual for each month, respectively.
  2. If inaccurate personal data identifying insured individuals is provided (full name, SNILS, INN (if available)). The Federal Tax Service of Russia recommends, before submitting a calculation to the tax authority, to check the personal data about the insured persons reflected in section 3 of the calculation with the information specified in the SZV-M form and successfully accepted by the Pension Fund of Russia (letter of the Federal Tax Service of Russia dated October 31, 2017 No. GD-4-11 /22115).

If the inspection considers the calculation not submitted, it will notify the policyholder. In this case, the policyholder needs to submit an adjusted calculation within five days (if the notice was sent on paper - within ten days) from the date the notice was sent. Then the date of its submission will be the date of submission of the initial calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation).

The Federal Tax Service of Russia, in letter No. BS-4-11/12446@ dated June 28, 2017, explained how to fill out an updated calculation of insurance premiums if Section 3 is filled out incorrectly.

Example 1

When filling out section 3 for an employee (Fig. 35):

  • in lines 160–180 the sign “1” is entered;
  • the monthly payment amount is indicated in lines 210 according to the insured person’s category code “NR”;
  • The base for calculating contributions (line 220) in September does not include temporary disability benefits, only salary payments are included. The benefit amount is included only in the total payment amount (line 210).

Example 2

When filling out section 3 for an employee (Fig. 36):

  • line 120 indicates the code of the country of citizenship. Ukraine corresponds to code 804;
  • line 170 indicates sign “2”, since the employee is not an insured person under compulsory medical insurance. In this case, the sign “1” is set in lines 160 and 180;
  • payments and contributions in subsection 3.2.1 refer to the insured person category code “VPNR”. The first characters of “VP” correspond to the status of a foreign citizen “Temporarily staying” on the territory of the Russian Federation.

Example 3

When filling out section 3 for an employee (Fig. 37):

  • line 220 indicates the base for calculating contributions to compulsory pension insurance for all payments: both under an employment contract and under a work contract;
  • line 230 separately indicates the amount of payments under the civil contract.

Example 4

When filling out section 3 (Fig. 38), line 180 indicates sign “2”, since persons performing work (providing services) under a civil contract are not insured for compulsory social insurance in case of temporary disability and in connection with maternity (Clause 2, Clause 3, Article 422 of the Tax Code of the Russian Federation). In this case, the sign “1” is set in lines 160 and 170.

Example 5

For an employee in section 3, additionally fill in subsection 3.2.2. The tariff code is automatically indicated - “27” (payers of insurance premiums paying insurance premiums at additional tariffs 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) (according to Appendix No. 5 to the Procedure ) (Fig. 39).

Example 6

The base for calculating insurance contributions for compulsory pension insurance (lines 220 and 230) is indicated within the limit. Calculated insurance premiums are indicated from a base that does NOT exceed the limit (line 240). The maximum base for calculating insurance contributions for compulsory pension insurance in 2018 is RUB 1,021,000.

In the third quarter of 2018, all payments to employees exceeded the maximum contribution base for compulsory pension insurance. Insurance premiums for compulsory pension insurance were charged only at a rate of 10%.

When completing section 3:

  • lines 210 indicate the amount of payments in favor of the employee for the third quarter of 2018, broken down by accrual month;
  • dashes are added in lines 220, 230, 240, since all payments for the third quarter exceeded the maximum contribution base.

Submission of calculation of insurance premiums to the tax authority

Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculation of insurance premiums to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right to submit calculations both in electronic form, and on paper.

Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:

  • Title page;
  • Section 1 “Summary of the obligations of the payer of insurance premiums”;
  • subsection 1.1 “Calculation of contributions for compulsory pension insurance”, subsection 1.2 “Calculation of contributions for compulsory health insurance” of appendix 1 to section 1;
  • Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
  • Section 3 “Personalized information about insured persons.”
  • The remaining appendices and subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of appendix No. 1 to section 1, appendices 3–10 to section 1).

Submission of calculations for insurance premiums to the tax authority in the program “1C: Salaries and Personnel Management 8” (edition 3)

Setting up the composition of the calculation

If individual sections of the calculation are not filled out and submitted in accordance with the Procedure, then you can set a mode for them in which they will not be displayed in the report form or printed. To do this, click on the button Settings(button More – Settings), located on the top command panel of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 41).

Checking the calculation

Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Check – Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Show only erroneous relationships) (Fig. 42). When you click on the required ratio of indicators in the column Tested ratio or Explanation of meanings a transcript is displayed, which shows where these numbers came from, how they formed, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself.

Print calculation

Organizations submitting calculations without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 43).

To generate a printed calculation form with a PDF417 two-dimensional barcode, click on the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as the need to use the print module arises, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.

The calculation form for insurance premiums can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 43) or Form without barcode PDF417. When you select the second option, the program displays the report form on the screen for preview and additional editing of the sheets generated for printing (if necessary) (Fig. 44). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking on the button Save).

Uploading calculations electronically

If the calculation must be uploaded to an external file, then the form of a regulated report supports the function of uploading in electronic form in a format approved by the Federal Tax Service of Russia. It is recommended to first check the report for compliance with the requirements of the electronic submission format using the button Check – Check upload. After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Upload – Electronic Submission and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically. When you press the button Upload – Data on individuals section 3 a file with data on individuals in section 3 will be uploaded. The file can be used in the organization’s “Personal Account” on the Federal Tax Service website to check the full name and SNILS (Fig. 45).

Sending a calculation to the tax authority

In 1C programs containing a subsystem of regulated reporting, a mechanism is implemented that allows you to send calculations for insurance premiums to the tax authority electronically with an electronic signature directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) (if the 1C- service is connected) Reporting"). Before sending, it is recommended to perform format and logical control of filling out the calculation. To do this, click on the button Check – Check on the Internet. To send the calculation to the tax authority directly from the program, click on the button Send(Fig. 46).

Calculation of insurance premiums is possible in other 1C:Enterprise 8 programs.

Payments for insurance premiums for the 2nd quarter of 2019 are submitted using the old form, but taking into account new clarifications from officials. The deadline is July 30. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums for free in the article.

Officials counted the sheets in the zero reporting on contributions:

Calculation of insurance premiums for the 2nd quarter of 2019 or ERSV must be submitted by all employers who pay income to employees (salaries, bonuses, payments under contracts and work, etc.). A single calculation of contributions is made on an accrual basis from the beginning of the year.

In addition, the Federal Tax Service has issued a number of letters on how to reflect information about employees, daily allowances, and payments to newcomers. Any mistake can result in a fine.

"Glavbukh Audit" will check any tax, salary or accounting report in just a few seconds. The service will find errors in your work, explain in detail why they are dangerous, and how to quickly fix them.

The easiest way to submit a report the first time is to connect to the GlavAccountant 24/7 Program. The program makes reports on employees automatically. There is no need to manually create anything.

Calculation form for insurance premiums for the 2nd quarter of 2019

For the 2nd quarter of 2019, the calculation of contributions must be submitted using the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same order approved the electronic format.

The calculation form consists of 24 sheets. It contains information about all contributions, except for injuries. Before sending the ERSV to the tax office, check payments from section 1 with income in 6-NDFL. During a desk inspection, inspectors will do the same. Discrepancies in calculations are possible only in two cases. The editors spoke about them in the article “”.

Should I submit a zero ERSV for the first half of the year in 2019?

Officials believe that the code does not exempt the company from submitting zero settlements. This applies even to those companies that do not operate. The Federal Tax Service has listed a minimum set of sheets that all organizations are required to submit to the tax office: the title page, sections 1 and 3, subsections 1.1 and 1.2, as well as Appendix 2 to section 1. Subsection 3.2 does not need to be filled out.

Companies submit insurance premium payments quarterly. Even if in some of the quarters they had no employees and did not pay dues for them...

Sample of filling out the calculation of insurance premiums for the 2nd quarter of 2019

In the calculation of insurance premiums there is a title page and three main sections. In turn, they consist of subsections and applications. Among these components of the report, there are those that are mandatory to fill out; the rest should be included in the report only if the company or individual entrepreneur has indicators for them.

Example of ERSV for the 2nd quarter of 2019

What sections to fill out in the ERSV for the 2nd quarter of 2019

Sheet (section)

Who fills it out

Title page

Sheet “Information about an individual who is not an individual entrepreneur”

Individuals who are not individual entrepreneurs and have not indicated their TIN

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3

All organizations and entrepreneurs that paid income to individuals

Section 2 and Appendix 1 to Section 2

Heads of peasant farms

Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1

Organizations and entrepreneurs who pay contributions at additional rates

Appendices 5-8 to section 1

Organizations and entrepreneurs who apply reduced tariffs

Appendix 9 to section 1

Organizations and entrepreneurs that pay income to foreign employees or stateless employees temporarily staying in Russia

Appendix 10 to section 1

Organizations and entrepreneurs paying income to students who worked in student teams

Appendices 3 and 4 to section 1

Organizations and entrepreneurs who paid insurance coverage for compulsory social insurance. That is, they provided hospital benefits, child benefits, etc.

Sample of filling out the title page

On the title page, leave the block “To be completed by a tax authority employee” blank. Fill in the remaining fields if there are indicators for them. Provide the TIN and KPP of the organization or its separate division, if it has been given the right to pay insurance premiums independently. On the title page also include the code of the period for which you are reporting and the year. For Q2 2019 the code will be 31.

In the “Submitted to the tax authority (code)” field, indicate the code of the tax office to which you are submitting the calculation. In the “Location (accounting)” field, enter the code, which depends on where you submit your reports. Check the table below.

Codes for the place of submission of calculations for insurance premiums

Meaning

At the place of residence of an individual who is not an entrepreneur

At the place of residence of the individual entrepreneur

At the place of residence of the lawyer who established the law office

At the place of residence of the notary engaged in private practice

At the place of residence of the member (head) of the peasant (farm) enterprise

At the location of the Russian organization

At the place of registration of the legal successor of the Russian organization

At the place of registration of the Russian organization at the location of the separate division

At the location of a separate division of a foreign organization in Russia

At the place of registration of the international organization in Russia

When filling out the title page of the single report on insurance premiums, also indicate the name of the organization, that is, its name. Provide the main OKVED code and the full name of the person who signed the ERSV. Place the date of signing next to it.

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which payments were transferred. A sample form is below. The accounting program may add incorrect codes to section 1. This error is difficult to notice. After all, KBK consists of 20 characters.

For example, if you submit reports with incorrect codes, charges and payments in the inspection database will appear on different personal cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, for which the inspectorate will automatically begin to charge penalties. And at the desired KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct BCC.

A special service from the Glavbukh System will help you find out the correct KBK. Take advantage now >>>

Watch the lecture about the dangerous pitfalls in calculating contributions at the Higher School of the Chief Accountant in the course “” in the program.”

Please also provide the total premiums for each type of insurance. After all, the company accrues them on an accrual basis from the beginning of the year, and in the same way they need to be shown in the new report form.

Example of filling out section 1

Appendix 1 to section 1 itself consists of subsections 1.1, 1.2, 1.3 and 1.4. Subsections 1.1 and 1.2 are mandatory; fill out the rest only if there are indicators - they relate to additional tariffs for pension payments.

In subsection 1.1, show the calculation of the base for compulsory pension insurance. On line 010, indicate the number of insured persons. On line 020 - the number of employees from whose income mandatory pension amounts were accrued. On line 021 - the number of those whose payments exceeded the limit for pension contributions.

On line 030, show payments to individuals. But do not reflect all amounts, but only those that are subject to taxation. For example. Payments under the lease agreement do not need to be included in line 030.

Line 040 should contain income that is exempt from taxation under Article 422 of the Tax Code of the Russian Federation. These are, for example, benefits and compensation.

Tips from the experts

Lyubov Kotova answers,

Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“Do not reflect payments for which you do not charge insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code in line 030. For example, there is no need to show dividends and payments under lease agreements in the calculation.”

Sample of filling out subsection 1.1 of appendix 1 to section 1

Subsection 1.2 should be completed in the same manner, only for medical contributions. Some companies and individual entrepreneurs use a reduced tariff - 0 percent. This does not mean that the subsection need not be filled out. Still include employees in the number of insured persons and in the number of persons from whose payments you have accrued amounts to the FFOMS.

Tip for an accountant

A company that paid its fees on time, but submitted the bill late, will be fined 1,000 rubles. (Clause 1 of Article 119 of the Tax Code). At an accounting conference, your colleague asked for advice on how best to act if the contribution report is not accepted by the tax office due to personal data.

Sample of filling out subsection 1.2 of appendix 1 to section 1

Subsection 1.3 shows the calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate. This is relevant for certain categories of contribution payers from Article 428 of the Tax Code.

Filling out Appendix 2 to Section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with maternity are reflected in Appendix 2 to Section 1 of the calculation. Set the sign right away:

  • 1, if the company participates in the Social Insurance Fund pilot project for direct payments. Regions participating in the FSS pilot project for paying benefits directly >>> ;
  • 2, if the company does not participate in the FSS experiment.

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is contributions payable. Enter this amount in the appropriate column with the attribute code “1”. If the result according to the formula is negative, your expenses exceed the amount of insurance premiums. Reflect this amount with the attribute code “2”. Reflect the indicator without the minus sign.

Transfer the amounts in line 090 to section 1: with attribute code “1” - to lines 110-113, and with attribute code “2” - to lines 120-123.

Fragment of filling out Appendix 2 to Section 1

Do not include negative amounts of accrued contributions in your reports. The Pension Fund of the Russian Federation will not be able to reflect such data on the individual personal accounts of employees.

Often, company benefit costs exceed assessed contributions. Many companies reflect the difference on line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. But this is a mistake.

The tax authorities suggested how to fill out the form in this case. Specify line 090 attribute:

  • “1” if the amount in line 090 is greater than or equal to 0;
  • "2" if the amount is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative contribution amounts with code 1. The inspectors ask that this error be corrected. Duplicate all the information from the primary report for clarification.

In line 090 of Appendix 2 to Section 1, enter the positive values ​​of the amounts with code 2. Check that lines 110-123 of Section 1 also contain positive numbers.

Filling out section 2 of the calculation of contributions

Section 2 is filled out by the heads of peasant (farm) farms (hereinafter referred to as peasant farms). The section contains data on contributions payable to the budget according to the heads of peasant farms.

In line 010, enter the OKTMO code. Take the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which you pay insurance premiums.

On lines 020 and 030, indicate the BCC for pension insurance contributions and the amount of pension contributions payable. On lines 040 and 050, provide the BCC for medical contributions and the amount of contributions to be paid. This is provided for in paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Filling out section 3 of the calculation of insurance premiums for the 2nd quarter of 2019

In section 3 of the calculation in 2019, reflect the individual information of employees. For each employee, fill out a separate section 3. Show here:

  • SNILS;
  • FULL NAME.;
  • date of birth;
  • numeric country code of the employee;
  • details of a passport or other identification document.

In lines 160, 170 and 180 - the sign of the insured person in the system of compulsory pension, medical and social insurance: “1” - is an insured person, “2” - is not an insured person.

If you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the attribute of the insured person in lines 170 and 180 as “1”. Despite the fact that the amounts are calculated at a zero rate, employees are insured in the social and health insurance system.

Example of filling out section 3

Some colleagues recalculated employee payments and contributions for previous quarters. For example, due to employee illness. The recalculated amounts should have been reflected in the update for these quarters. But accountants showed them in the current report. That is, in the period when the accruals were recalculated.

Because of this, section 3 of the report included negative figures for employees. The Pension Fund of the Russian Federation cannot post such information on the personal accounts of individuals, so tax authorities ask that the reporting be corrected.

Where and how to submit insurance premium calculations in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the company’s registration address. There are special rules for separate units. If the manager has given the department the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remunerations, then the report must be submitted to the place of registration of the department (clause 7 of Article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the Federal Tax Service in 2019 in one of two ways:

  • only in electronic form via the Internet, if the average number of employees exceeds 25 people;
  • on paper or electronically, if the company’s average headcount for the last year was 25 people or less.

The electronic calculation format was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Responsibility for errors in calculations

Tax officials accept the paper form and only then check whether everything is in order with the account. If there are errors in personal data or contributions for all sections 3 differ from the pension amounts from section 1, companies send a notification.

The organization has ten working days from the date when the tax authorities sent such a notification (clause 7 of Article 431 of the Tax Code of the Russian Federation) to correct errors. As a general rule, any letter is considered received six working days from the day it was sent by the tax authorities.

All organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the first quarter of 2017 for the first time. How to create a new calculation? When should I submit it to the Federal Tax Service? How to report to organizations using the simplified tax system that apply reduced insurance premium rates? This article provides instructions for filling out a new calculation for insurance premiums, and also contains a sample DAM for the 1st quarter of 2017 filled out using a specific example.

Changes in reporting on insurance premiums since 2017

Since 2017, employers have faced serious changes: pension, medical, and contributions in case of disability and in connection with maternity (except for contributions for injuries) moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main purposes for which new reporting has been introduced:

  • reducing the administrative burden on business by reducing the number of regulatory authorities;
  • reporting optimization;
  • improving the quality of inspections.

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2017 is until the 30th day of the month following the reporting period:

Thus, for the first time, you must fill out and submit to the Federal Tax Service the calculation of insurance premiums for the 1st quarter of 2017 no later than May 2, 2017 (this is Tuesday).

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are submitted by all until the 30th day of the month following the reporting period.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:
  • title page;
  • sheet for persons who do not have the status of an individual entrepreneur;
  • Section No. 1, which includes 10 applications;
  • Section No. 2, supplemented by one appendix;
  • Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.
At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:
Which sections of the calculation of insurance premiums should be filled out?
Calculation sheet (or section) Who makes up
Title pageAll policyholders
Sheet “Information about an individual who is not an individual entrepreneur”Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the 1st quarter of 2017
Appendix 10 to section 1Organizations and individual entrepreneurs that paid income to students working in student teams in the 1st quarter of 2017
Appendices 3 and 4 to section 1Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)

Filling out the calculation of insurance premiums for the 1st quarter of 2017: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premiums card, which reflects payments and rewards accrued and paid to individuals in 2017

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields.

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 () in compliance with 7 fundamental rules, which are approved by the same document:

  1. each field is intended for a specific indicator and cannot be supplemented with other information;
  2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
  3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
  4. text fields are filled in from left to right, starting from the first window;
  5. cost indicators are indicated in rubles and kopecks, separated by a dot;
  6. when filling out a document on a computer, use the Courier New font (16-18 point);
  7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.
Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

Title page

The title page contains fields intended to be filled out by the payer and the tax authority employee. The accountant of an organization or individual entrepreneur enters information in the following lines:

TIN and checkpoint

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service of a legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):

Meaning of checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark “0 – -”.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reporting is submitted. When calculating for the 1st quarter of 2017, enter code 21.

Federal Tax Service code

In this field, you need to mark the code of the Federal Tax Service to which you are submitting reports for the 1st quarter of 2017. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Place of provision code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 1st quarter of 2017. The codes used are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. Leave one free cell between words.

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization finds itself. The following values ​​can be accepted:

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities. You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2017.

Keep in mind

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling. Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields of the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting. Most likely, no questions will arise with the design of the remaining cells of the title page. But if in doubt, refer to the completed sample:

Sheet “Information about an individual who is not an individual entrepreneur”

The sheet “Information about an individual who is not an individual entrepreneur” comes after the title page. It must be generated by individuals who submit calculations for insurance premiums for the 1st quarter of 2017 for hired workers and who did not indicate their TIN in the calculation. Then on this sheet the employer must show his personal data (in particular, full name, date and place of birth and passport details). This sheet looks like this:

Please keep in mind that the sheet “Information about an individual who is not an individual entrepreneur” does not apply to organizations and individual entrepreneurs. As part of the calculation of insurance premiums for the 1st quarter of 2017, they do not fill it out and do not submit it.

Section 1: Premium Summary

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions.

For example, you will fill out line 030 of section 1 in relation to pension contributions during 2017 on an accrual basis, and lines 031-033 - in relation to the months of the reporting period. In the calculation for the 1st quarter, lines 031-033 should include the amounts of insurance premiums for January, February and March 2017. A similar approach applies to other types of insurance premiums included in Section 1.

On lines 120-123 of section 1, display the amounts exceeding the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines empty. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2017 is shown in the figure:

For each type of insurance premium in the first section of the calculation for the 1st quarter of 2017, the BCC must be shown in separate fields. The classification of budget classification codes allows Federal Tax Service employees to correctly record cash receipts in the personal account of a company or individual entrepreneur. You indicated to KBK in your payment orders the payment of insurance premiums for January, February and March 2017. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. Cm. " ". Appendix 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

  • subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
  • subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
  • subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
  • subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”
The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2017. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2017. Where necessary: ​​make a “breakdown” for January, February and March 2017. Let's look at the features of filling out the main fields of these sections and provide examples.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer tariff code:

We will explain the features of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:

Filling out the lines of subsection 1.1
Subsection line 1.1Filling
010 The total number of insured persons under compulsory pension insurance since the beginning of 2017 (broken down by January, February and March).
020 The number of individuals from whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017.
021 The number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions. In 2017, this amount is 876,000 rubles (See “The maximum value of the base for calculating insurance premiums for 2017: table”).
030 Amounts of accrued payments and rewards in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation).
040 Amounts of payments not subject to insurance contributions for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation);
050 Base for calculating pension contributions in the 1st quarter of 2017.
051 The base for calculating pension insurance contributions in amounts that exceed the maximum base value for each insured person: 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
060 (including 61 and 62)Amounts of calculated pension contributions, in particular:
- on line 061 - from a base not exceeding 876,000 rubles;
- on line 062 – from a base exceeding 876,000 rubles.

  • Subsection 1.2: medical contributions
Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2017 in the table and give an example of filling:

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the scope of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Since 2017, these contributions have also been controlled by the Federal Tax Service.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

  • “1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region);
  • “2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.
Let's decipher the order of filling out the remaining lines of this section and give a sample:
Filling application lines 2
Application line 2 Filling
010 Total number of insured employees since the beginning of 2017.
020 Amounts of payments to employees from January to March 2017 (inclusive).
030 Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation).
040 Amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017 these are payments in excess of 755,000 rubles for each person). See “Limit value of the base for calculating insurance premiums for 2017: table”).
050 The basis for calculating insurance contributions for compulsory social insurance, formed from January 1 to March 31, 2017.
051 The indicator in this line must be entered by companies or individual entrepreneurs that have a license for pharmaceutical activities and apply UTII. In this line, they should record the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.
052 This line must be filled out by companies making payments to crew members of ships registered in the Russian International Register of Ships in 2017. In this line you need to record the basis for calculating insurance premiums in terms of payments to crew members (subclause 4, clause 1, article 427 of the Tax Code of the Russian Federation).
053 This line is filled out only by individual entrepreneurs who apply the patent taxation system (with the exception of individual entrepreneurs whose leading activities are specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation), who make payments to employees (subclause 9 clause 1 of art. 427 Tax Code of the Russian Federation). Using this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under employment contracts.
054 This line is for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. Using this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. The exception is citizens of countries from the EAEU. They do not belong to this line.
060 Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017.
070 Amounts of expenses for payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.).
080 Amounts that in the first quarter of 2017 an organization or individual entrepreneur received from the Social Insurance Fund in the form of reimbursement of expenses (for sick leave, maternity benefits, etc.).
090 The amount of insurance premiums payable for each month of the 1st quarter of 2017. If the amount of contributions to be paid is obtained, then in line 090 enter code “1” (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of accrued contributions, then reflect code “2” on line 090.

Appendix 3: Benefit Costs

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2017, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made during the period from January 1 to March 31, 2017:

  • temporary disability benefits;
  • maternity benefits;
  • a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
  • lump sum benefit for the birth of a child;
  • monthly child care allowance
  • payment for additional days off to care for disabled children;
  • social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services.
If such benefits were not paid in the 1st quarter of 2017, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then follow the following filling procedure:
  • on lines 010 - 090 - show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
  • on line 100 - record the total amount of expenses for the named payments (including those financed from the federal budget).
Let’s assume that in the 1st quarter of 2017, sickness benefits were paid to four employees. The total number of payment days is 16 days. The total amount is 7,500 rubles (including the first three days of illness). Then an example of completed application 3 would be like this:

Appendix 4: budget benefits

In Appendix 4 to Section 1 of the calculation for the 1st quarter of 2017, reflect information about benefits financed from the federal budget:

  • on lines 010–060 – payments to Chernobyl victims;
  • on lines 070–120 – benefits to victims of the accident at Mayak Production Association;
  • on lines 130–140 – payments to citizens injured as a result of tests at the Semipalatinsk test site;
  • on lines 150–200 – cash transfers to citizens who have suffered radiation sickness;
  • on lines 210–230 - information about benefits related to the inclusion in the insurance record of the insured person of service periods during which the citizen was not subject to compulsory social insurance (Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006).
In lines 240–310 reflect the totals. If the above payments were not made, then do not create Appendix 4 and do not submit the reporting for the 1st quarter to the Federal Tax Service.

Appendix 5 of Section 1 of the calculation for the 1st quarter of 2017 is required to be generated only by IT organizations that:

  • develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
  • received a certificate of state accreditation as an organization operating in the field of IT;
  • have an average number of employees of at least seven people;
  • receive income from activities in the field of IT technologies: at least 90 percent of all their income.
The named IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation). It is worth noting that if an IT company was created recently and there is no data for 9 months of 2016 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2017 they need to show information only in column 3 of Appendix 5 .

If you are interested in filling out Appendix 5 in more detail, you may suggest relying on the following transcripts and sample:

Appendix 5: for IT organizations
Application line 5 Filling
010 Average number of employees for 9 months of 2016 and at the end of the first quarter of 2017.
020 The total amount of income determined according to the rules of Article 248 of the Tax Code of the Russian Federation (for 9 months of 2016 and based on the results of the first quarter of 2017).
030 The amount of income from activities in the field of information technology (for 9 months of 2016 and based on the results of the first quarter of 2017).
040 The share of income from activities in the IT field in the total amount of income (for 9 months of 2016 and based on the results of the first quarter of 2017).
050 The date and number of the entry in the register of accredited organizations operating in the field of IT (from the IT register of the Ministry of Telecom and Mass Communications of Russia).

On line 040 of Appendix 5, reflect the share of income from IT activities in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%. Appendix 6: for “simplers” at reduced tariffs

Appendix 6 of Section 1 of the calculation for the 1st quarter of 2017 must be completed:

  • organizations or individual entrepreneurs on the simplified tax system, engaged in the social or industrial sphere and entitled to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
  • individual entrepreneurs combining the simplified tax system and the patent taxation system (PTS).
On line 060 of Appendix 6, note the total amount of income under the simplified tax system from January 1 to March 31, 2017, and on line 070, highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity according to the simplified tax system. You can determine this share using the following formula:

Formula for calculating the share of income under the simplified tax system

For income from the main activity on the simplified tax system = line 070 / line 060 ×100%

Appendix 7: non-profit organizations on the simplified tax system

Appendix 7 of Section 1 of the calculation for the 1st quarter of 2017 is required to be formed by non-profit organizations on the simplified tax system operating in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports. Such companies also have the right to use reduced insurance premium rates (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Appendix 8: IP on the patent system

Appendix 8 of Section 1 of the calculation for the 1st quarter of 2017 applies only to individual entrepreneurs on the patent tax system. An exception is individual entrepreneurs on a patent engaged in the following business (subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

  • leasing of real estate owned by them;
  • retail trade through trading floors or retail locations;
  • catering services.
In Appendix 8, fill out the number of lines 020–060 equal to the number of patents the individual entrepreneur received in 2017. Let us explain the procedure for filling out and deciphering the lines of this application and introduce an example of filling out:

Appendix 9: data on foreigners

In Appendix 9 of Section 1 of the calculation for the 1st quarter of 2017, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU should not be reflected in this application.

Using lines 020 – 080 of Appendix 9, record information on all foreigners whose payments were subject to insurance premiums in the 1st quarter of 2017. Provide information about such foreigners:

  • lines 020–040 – full name;
  • line 050 – TIN;
  • line 060 – SNILS;
  • line 070 – country of citizenship code.
Appendix 10: payments to students

Please fill out Appendix 10 of Section 1 of the calculation for the 1st quarter of 2017 if you paid income to students who worked from January to March 2017 in student groups. These payments are shown separately because they are not subject to pension contributions. However, we note that for this the conditions given in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If such a benefit is available, then attach and submit to the calculation of insurance premiums for the 1st quarter of 2017 and submit to the Federal Tax Service:

  • student's certificate of membership in the student group;
  • a certificate from the educational institution about the form of study.

Section 2: heads of peasant farms

Section 2 of the calculation of insurance premiums for the 1st quarter of 2017 should be completed only for the heads of peasant (farm) households. This section is a set of indicators about the amounts of insurance premiums payable to the budget for them. Here's what information you need to enter in this section:

Appendix 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2017, show information personally for each member of the peasant farm, namely:

  • in lines from 010 to 030 - full name;
  • in line 040 – TIN;
  • in line 050 – SNILS;
  • in line 060 – year of birth;
  • in line 070 – the date of joining the peasant farm in 2017 (if the joining took place from January to March inclusive);
  • in line 080 - the date of exit from the peasant farm in 2017 (if the exit took place from January to March inclusive).
  • in line 090 – the amount of insurance premiums payable to the budget for each member of the peasant farm based on the results of the 1st quarter of 2017.

Section 3: personalized information about each employee

This section is intended to reflect individuals who receive income subject to insurance premiums. Additional sections allow you to correctly distribute all the information. Let's look at them in more detail.

Start of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2017, enter “0–”. If you adjust data for the 1st quarter, then in the updated calculation you will need to indicate the adjustment number (for example, “1–”, “2–”, etc.).

In field 020 of sheet 3, show the code of the billing (reporting) period. The first quarter corresponds to the code “21”. In field 030, indicate the year for the billing (reporting) period of which information is being provided – “2017”.

In field 040, reflect the serial number of the information. And in field 050 - the date of presentation. Here's an example:

Subsection 3.1: who received the income

In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the organization or individual entrepreneur issued payments or rewards. The explanation of filling out the lines and a sample are given below:

Lines of subsection 3.1 Filling Filling
060 TIN
070 SNILS
080, 090 and 100Full name
110 Date of Birth
120 Code of the country of which the individual is a citizen
130 Gender code: “1” – male, “2” – female
140 Identity document type code
150 Details of the identity document (for example, passport series and number)
160, 170 and 180Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person

Subsection 3.2: payments and pension contributions

Subsection 3.2 as part of the calculation must contain information:

  • on payments in favor of individuals (for example, employees);
  • on accrued insurance contributions for compulsory pension insurance.
In this subsection, you will be faced with the need to fill out the columns of subsection 3.2.1, indicated in the table:
Subsection graphs 3.2.1 Filling
190 The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively. That is, in calculations for the 1st quarter of 2017, you need to show: 01, 02 and 03 (January, February and March).
200 Code of the category of the insured person (from Appendix 8 to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). The code for employees under employment contracts is HP.
210 The amount of payments to employees for January, February and March 2017.
220 The base for calculating pension contributions does not exceed the maximum value - 876,000 rubles.
230 Amount of payments under civil contracts.
340 Amount of insurance premiums
250 The total amount of payments in favor of the employee, not exceeding the limit value - 876,000 rubles.

Also included in subsection 3.2 is another subsection 3.2.2. It needs to record payments from which pension contributions are calculated at additional rates. This subsection might look like this:

Responsibility: what threatens

For late submission of the calculation of insurance premiums for the 1st quarter of 2017 on time, the Federal Tax Service has the right to hold the company or individual entrepreneur accountable in the form of a fine. The amount of the fine is 5 percent of the amount of insurance premiums payable (additional payment) based on the calculation for the 1st quarter. However, keep in mind that when calculating this fine, tax authorities will remove the amount of contributions that the organization or individual entrepreneur transferred on time. A 5 percent fine will be charged for each month (full or partial) of delay in submitting the calculation. In this case, the total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. That is, if contributions for the entire 1st quarter of 2017 were paid on time, then the fine for being late in submitting the calculation will be only 1,000 rubles. If only part of the contributions is paid within the prescribed period, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually transferred to the budget (Article 119 of the Tax Code of the Russian Federation).

If the calculation for the 1st quarter of 2017 is submitted to the Federal Tax Service on time, but there are discrepancies between the total amount of insurance premiums and the amount of contributions for each employee, then the reporting will be considered not submitted at all. After receiving a notification from the Federal Tax Service, you will need to make corrections to the calculation within five working days. And then the date of submission of the calculation will be considered the date when you submitted it for the first time (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation). Keep in mind that timely failure to submit a single calculation of insurance premiums to the tax authority does not serve as a basis for suspending transactions on the insurance premium payer’s bank accounts. See “Accounts will not be blocked for insurance premiums.” http://buhguru.com/news/strakhovye-vznosy-scheta.html

A mistake was made: what to do

When preparing reports, there remains a risk of entering data incorrectly. What the policyholder should do in such a situation depends on the consequences:
  1. A mistake made has reduced the amount of the payment - it is necessary to submit a “clarification” to the Federal Tax Service, which includes incorrectly filled out pages and section 3. Other sheets are attached only if it is necessary to make additions.
  2. Incorrect information did not change the results of calculations - submission of an updated calculation is carried out at the request of the policyholder.
By complying with the registration requirements and correctly performing computational steps, the enterprise will be able to correctly calculate insurance premiums in 2017. Instructions for filling out and useful recommendations prepared for you will help you avoid accounting errors. Below, as an example, you can calculate the calculations for the 1st quarter of 2017 in Excel format.


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