Calculation of insurance premiums in the IFNS form. Unified calculation of insurance premiums. How to fill out the form Calculation of insurance premiums

In this article, we will consider all aspects of the preparation and submission of such regulated reporting as Calculation of insurance premiums. It will also provide information about the deadlines, the procedure for filling out and penalties for the lack of this reporting.

EPCB replacement

Previously, the report on insurance contributions was under the supervision of the Pension Fund of the Russian Federation, and insurance contributions for compulsory pension, medical and social insurance were paid there. But, starting in 2017, all insurance premiums came under the jurisdiction of the Federal Tax Service. EPCB has been replaced by Insurance Premium Calculation.

Who leases

All legal entities, as well as individual entrepreneurs who have employees, are required to submit a declaration. To accurately determine the need for reporting, you can refer to the table.

Where to submit a report

This report is submitted to the tax office at the place of registration of an individual entrepreneur or the place of registration of an LLC. It happens that the report needs to be submitted not to the tax office at the legal address of the company, but to the tax office at the place of registration of a separate subdivision. This can happen if the parent organization gives the Separate Subdivision the right to independently calculate and calculate insurance premiums. This rule is approved by the order of the head, about which the tax inspectorate is informed in any form.

Deadlines for submitting a single calculation of insurance premiums in 2018

The deadline for the delivery of the RSV is set by the Federal Tax Service Inspectorate as the 30th day of the first month following the end of the quarter. It should be noted that the report is submitted quarterly, that is, four times a year. The deadlines for submitting the report in 2018 are set as follows:

1. For 2017, you must submit a report by January 30, 2018;
2. For the first quarter in 2018 - until April 30;
3. For the second quarter in 2018 - until July 30;
4. For the third quarter in 2018 - until October 30;
5. For the fourth quarter in 2018, the report is submitted by January 30, 2019.

Important! For late submission of the report, the tax code provides for a fine of at least 1,000 rubles.

Calculation form

The declaration itself is submitted in the form established by the Order of the Federal Tax Service of the Russian Federation of October 10, 2016 with the number ММВ7-11-551. This form has the designation KND 115111 and consists of three sections:

1. Summary information on the amount of calculated insurance premiums;
2. Summary information on the amount of calculated insurance premiums for heads of peasant farms;
3. Personalized data about the insured.

The declaration form itself can be downloaded here:

Insurance premiums

The common tariff for all payers of insurance premiums is currently equal to 30% of the amount of accrued wages. But there is also a reduced amount of insurance premiums that some categories of taxpayers can pay. For example, organizations and individual entrepreneurs who apply a simplified taxation system and are engaged in industrial activities and other types of activities equivalent to it have the right to pay a reduced amount of insurance premiums - 20%. This 20% goes to pension insurance contributions, and contributions to health and social insurance are not paid at all (except for contributions from accidents and occupational diseases). To make it clear, consider the amount of contributions in the table.

Example 1.

• April - 65,000 rubles;
• May - 68,000 rubles;
• June - 70,000 rubles.

Let us clarify that for the calculation of premiums, LLC Roses applies the basic rate, and for insurance premiums for injuries, it has a rate of 0.2%. The calculation is shown in the table.

Month of the year	Amount of contributions
	PFR 22.0%	FSS 2.9%	MHIF 5.1%	FSS from NS and PZ 0.2%
April	(65000*0,22)	(65000*0,029)	(65000*0,051)	(65000*0,002)
May	(68000*0,22)	(68000*0,029)	(68000*0,051)	(68000*0,002)
June	(70000*0,22)	(70000*0,029)	(70000*0,051)	(70000*0,002)
2 quarter	44660	5887	10353	406

Example 2.

Let's calculate the size of insurance premiums for LLC "Roses", which is under the simplified tax regime, has 5 employees and a general wage fund of the size:

• April - 65,000 rubles;
• May - 68,000 rubles;
• June - 70,000 rubles.

Let us clarify that for the calculation of contributions, Roses LLC applies a reduced tariff, and for insurance premiums for injuries it has a 0.2% tariff. The calculation is shown in the table.

Month of the year	Amount of contributions
	PFR 20.0%	FSS 0%	MHIF 0%	FSS from NS and PZ 0.2%
April	(65000*0,20)	0	0	(65000*0,002)
May	(68000*0,20)	0	0	(68000*0,002)
June	(70000*0,20)	0	0	(70000*0,002)
2 quarter	40600	0	0	406

Since all contributions to insurance, except for contributions by prof. diseases, in 2019 will come under the jurisdiction of the Federal Tax Service, they will need to be paid specifically to tax structures. But entrepreneurs will still have to submit some types of reporting to funds. Since payments will be made in the direction of the tax authorities, and our interdepartmental exchange of information is not particularly developed, the tax authorities, in order to simplify their own work, have provided for a new type of reporting document, called in 2019 the Unified Calculation for Insurance Premiums.

It is worth noting that the prefix "single" appeared from accountants, since this type of reporting combined all types of contributions for the purpose of insurance.

You can download the form of the "single" calculation of insurance premiums for filling in PDF format at. This form in the form of KND 1151111 contains absolutely all sections and possible applications.

All persons engaged in entrepreneurship, as well as organizations that pay insurance premiums, are required to submit a reporting document.

It is worth remembering that entrepreneurs who do not have employees pay premiums only for themselves. Benefits for them begin to operate when the payments made to a certain amount are reached. After that, contributions are either stopped or paid at a reduced rate.

If an entrepreneur has employees, then he is obliged to pay insurance premiums for them. An important point is the fact that different BCMs will be used to pay the fee for yourself and for your employee.

Organizations also act as policyholders for their employees. They pay contributions for them based on their wages and other payments that the employee receives in the workplace. It should be noted that neither the entrepreneur nor the organization has the right to deduct payments for employees from the wages of their workers.

If the staff of the enterprise is more than the average number of people, then filing is required in electronic format.

How to fill out a document

The Unified Calculation Form for Insurance Premiums 2019 offers three sections for completion, as well as a cover page.

• Title page standard. It contains general information about the organization or individual entrepreneur.
• In the first section there will be all the calculation processes for those contributions that the policyholder makes. This section is the most voluminous and will require maximum knowledge of the filling principles of the calculation of insurance premiums. It is devoted to the "Summary data on the obligations of the payer of insurance premiums."
• Second section provided for payers of contributions by a person who is the head of a farm or peasant type of farm. It will not always and not be filled with everyone.
• In the third section contains information about the insured persons and payments to them. This is information on each person separately, for which insurance premiums will be paid.

The entrepreneur must take into account that if the average number of all employees to whom payments were made during this reporting period exceeds the number of people, then the reporting must be submitted in electronic format. If this number is less, then on paper. By the way, the reporting document can be brought to the Federal Tax Service at the place of registration by yourself or sent by mail.

Sample and example of filling out the Calculation of insurance premiums (KND 1151111)

You can download an example of filling in PDF format or see in the images below.

Title page

Section 1

There is no section 2 in our case, since the organization is not a farm.

Section 3

General requirements for completing a single calculation of insurance premiums

Submit reports for the first annual quarter, that is, for the first time submit a Unified Calculation to the tax authorities required until 04/30/2019.

The form can be filled in by the entrepreneur himself or by a designated person in charge. When filling out, you must comply with the following requirements:

• In order to fill out the form, you must use blue, purple or black ink.
• To fill in the text box, you must use block capital letters. The filler also has the right to compose and fill out the form in a computer format.
• Page numbering is continuous. The first page is considered the title page and is numbered as 001. The fifth, for example, as 005, and the thirteenth is 013.
• The fields are filled from left to right.
• Currencies are displayed using rubles and kopecks. If the indicator of the amount is not entered, then zero is put, if any other indicator is a dash.
• Corrections with a proofreader, printing on both sides of the sheet, or stapling of pages, which could damage them, are not allowed. In this, the form of the Unified Calculation of Insurance Premiums in 2019 is similar to other types of reporting documentation.

See also a video about the new reporting form:

Violations and liability

A report not submitted in time is subject to a fine of 200 rubles for each form not submitted. If the annual report is not submitted on time, then the amount of the fine can be as much as 5% of the amount of the required contributions. There are clarifying provisions that this fine cannot exceed 30% of income, but should not be less than 1 thousand rubles.

Tax authorities may recognize the report not submitted in the event that the calculated amount of contributions does not correspond to the amount that is formed when the insurance amounts are combined for each individual person. In this case, they will notify the entrepreneur of not accepting the report for consideration, and he, in turn, undertakes to submit the correct form within five days.

If in the process of activity an error was found in the already submitted report, then it is necessary to submit a clarifying document to the tax authorities as soon as possible.

Since 2017, report and pay. In addition to injury contributions. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new unified form. For a new calculation of insurance premiums, see the letter dated July 18, 2016 No. BS-4-11 / 12915. There is also a procedure for filling out the new form.

The new report takes 24 pages (how do you like that!). And divided into three large sections. In addition to general information about charges, contributions, payments. There are sheets and attachments for calculating benefits and reduced rates. For personalized information - section 3 of the future calculation.

All contributions are included in the new calculation, except for personal injury contributions. The latter will continue to be deducted to the FSS of Russia. As before, social insurance will determine the tariff based on. And allocate funds for preventive measures. You will be paid for the contributions for injuries. The shape of which also changes.

Control over the calculation of insurance premiums according to the FTS formulas(.pdf 694Kb)

How to make a calculation of insurance premiums (EPCB), detailed instructions(.pdf 635Kb)

Examples for calculating EPCB on real numbers (more than 20 examples)(.pdf 1092Kb)

Note: Some answers to questions on filling in contributions for the 1st half of 2017

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Composition of a single new calculation of insurance premiums - ЕРСВ

The new calculation in its content will combine four existing forms: RSV-1, RV-3, RSV-2 and 4-FSS. Naturally, duplicate and unnecessary indicators will be excluded from a single calculation. The calculation will consist of the following sections:

• title page;
• information about an individual - not an individual entrepreneur;
• summary data on the obligations of the payer of insurance premiums;
• calculation of the amounts of insurance premiums for MPI and medical insurance;
• calculation of the amount of contributions for compulsory social insurance;
• expenses on compulsory social insurance in case of temporary disability and in connection with maternity;
• decoding of payments made from funds financed from the federal budget;
• a number of applications required for the application of a reduced rate of insurance premiums;
• summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households;
• calculation of the amount of insurance premiums payable for the head and members of the peasant (farm) economy;
• personalized information about the insured persons.

Do you know what is the most common mistake in the calculation of insurance premiums and in SZV-M, because of which the reports will not be accepted? Incorrect SNILS employees. Even the correct value of the code in the report will be considered an error if it differs from the data of the Federal Tax Service or the fund.

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Employers must submit the following declaration sheets

1 . All employers without exception

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• section 3

2 . Employers paying surcharge premiums and / or applying reduced rates

• subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• Appendices No. 5-10 to Section 1;
• section 3

3 . Employers who incurred expenses in connection with the payment of security for compulsory social insurance in case of temporary disability and in connection with maternity

• Appendix No. 3 to Section 1;
• Appendix No. 4 to Section 1;

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Inspectorate of the Federal Tax Service asks to explain why the contributions were paid before the due date

The explanation is simple: there is no "earlier established" deadline by law. There is a law (15th day for employers) no later than which contributions must be paid (). And before this deadline, the law does not prohibit paying contributions. Therefore, it is possible and write in the explanatory to those who ask for these explanatory. Let them legislate a deadline before which contributions cannot be paid if they don’t like something.

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Where to submit reports for 2016

The law that approved this innovation does not contain any transitional provisions. Therefore, in spite of the fact that it is still far from the presentation of annual reports, already now many are worried about where to submit them: to the tax authorities or to funds.

When "transferring cases" from funds to tax, this procedure took longer than expected, which is why the deadlines for undisputed collection were missed for many debts. But this does not mean that overdue debts will be forgiven and forgotten. The Federal Tax Service ordered inspectors to file an application for the collection of such debts in court. Naturally, all the necessary formalities are followed.

In support of the application for recovery, the following must be submitted to the court:

• documents confirming the grounds for the occurrence of obligations for the payer of contributions,
• the due date of its execution,
• as well as compliance with the collection procedure (calculation of insurance premiums, decision of the relevant fund based on the results of the audit, demand for payment, etc.).

An application for collection can be filed with the court within six months after the expiry of the time limit for the fulfillment of the claim for payment. If the employees of the Inspectorate of the Federal Tax Service did not have time to go to court, then the deadline for filing an application can be restored only for a good reason. Moreover, as the Federal Tax Service notes, the transfer of authority for contributions to the tax authorities is not a good reason in itself.

How to clarify the payment of "pension" contributions, if there is an error in the payment order

If the policyholder made a mistake in the payment order for the transfer of "pension" contributions, how in this case to clarify the erroneous details? The answer is given in a joint letter of the Federal Tax Service of Russia No. ZN-4-22 / 10626a and the Russian Pension Fund No. NP-30-26 / 8158 dated 06.06.17.

When checking the calculations, tax inspectors must deduct dividends from the personal income tax base. And only then compare the result with the base for insurance premiums. This rule is laid down in the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852). But it happens that the employees of the IFTS forget about this rule and demand explanations from the organization.

The controllers may have questions to you if the bases for calculating personal income tax and contributions for the submitted reports differ. Those. Personal income tax was withheld, but insurance premiums were not paid. You can prove that your company does not have a salary in envelopes using explanations

Income type	Whether to reflect in EPCB	Whether to reflect in 6-NDFL	How to explain
Maternity and childcare benefits	Yes	No	Child benefits are not subject to insurance premiums and personal income tax. In EPCV, these benefits are reflected in lines 030 and 040 of subsection 1.1. At the same time, children's allowances are not included in the calculation of 6-NDFL. Download sample explanations ...
Rent	No	Yes	Insurance premiums for rent are not charged. Such payment is not associated with either an employment contract or a civil contract for the performance of work. Personal income tax must be withheld from the amount of the rent. Download sample explanations ...
Financial assistance to former employees	No	Yes	The dismissed employees are no longer in labor or civil law relations with the employer, which means that the paid material assistance is not subject to insurance premiums. Material assistance over 4000 rubles. subject to personal income tax. Download sample explanations ...
Gifts to employees under a written donation agreement	No	Yes	Gifts that the organization transfers under a gift agreement are not subject to contributions, regardless of their value. With gifts worth more than 4,000 rubles. you have to pay personal income tax. Download sample explanations ...
Material benefit from a concessional loan	No	Yes	Insurance premiums for the amount of material benefits are not charged. Personal income tax must be withheld from the benefits of saving on interest on the loan. Download sample explanations ...
Compensation for delayed wages	Yes	No
Compensated employees for treatment	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanations ...
paid contributions under voluntary personal insurance contracts	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanations ...
Sent to train employees	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanations ...

Explanations must be sent to the inspectorate within five days from the date you received the request.

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Sample, example of filling out the RSV 2019 declaration form for the quarter, half year, year

• An example of filling out the RSV form for the 1st quarter of 2019 .pdf 1990 Kb
• An example of filling out the RSV form for the 1st quarter of 2019 .xls 700 Kb
• An example of filling out the RSV form for the 1st quarter of 2017 .pdf 680 Kb
• An example of filling out the RSV form for the 1st quarter of 2017 .xls 720 Kb
• An example of filling out the RSV form for 12 months 2017 .pdf 970 Kb
• An example of filling out the RSV form for 12 months 2017 .xlsx 480 Kb

Note: An example of filling out an ECCC form is given in Excel format, which can be replaced with your own data.

VIDEO on reporting insurance premiums

EPCV for half a year. New on insurance premiums

In a programme:

• How to calculate insurance premiums now: what payments to tax, tariffs, additional tariffs, reduced tariffs.
• Calculation of insurance premiums for half a year: what to consider when filling out.
• How to check the report for new reference ratios.
• Frequent errors in the calculation.
• How to pay insurance premiums: new payment details.
• What to do if you have transferred insurance premiums using the wrong details.
• How to collect arrears on "old" contributions until 2017 and how to recover overpayments for previous periods.
• What is left behind the funds.

Watch the video

Reporting for the half-year-2017. Errors in ERSV and 6-NDFL

• frequent mistakes in the new calculation of insurance premiums for the first quarter: what to check for the calculation for the six months;
• what has changed in 6-NDFL: a change in the position of the Federal Tax Service on filling out some lines, new dates of income and tax payment;
• how to compare 6-NDFL and the calculation of insurance premiums for half a year according to the methodology of inspectors, so that they do not have any questions during the check;

Watch the video

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Insurance premiums in 2017: clarifications of the Ministry of Labor will remain in force

Despite the fact that from 01.01.2017 the Federal Tax Service will be in charge, on the issues of calculating and paying contributions, it will still be possible to be guided by the explanations of the Ministry of Labor published before this date.

Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12 / 67082

According to the new chapter of the Tax Code "Insurance Contributions", which will come into force in 2017, the Ministry of Finance will give written explanations on issues arising from payers of insurance premiums. Now the Ministry of Labor is engaged in this.

At the same time, as the financial department notes in its fresh letter, since the list of payments not subject to insurance premiums from next year will not change, the written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

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Internet reporting. Contour.extern ALL ABOUT INSURANCE PREMIUMS
The article will help you learn how, since 2017, to correctly make a single calculation of the tax on insurance premiums. Where to report, when to pay premiums for the insurance year. Contributions for "injuries", as before, are paid to the FSS of the Russian Federation. The 4-FSS reporting form will also be new.

The calculation of insurance premiums for 2017 is provided in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] The calculation must be submitted to the tax authorities no later than January 30, 2018.

The calculation of insurance premiums for 2017 is provided in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]:

• by persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
• heads of peasant (farm) households.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period to the tax authority:

• at the location of the organization;
• at the location of separate divisions of organizations that charge payments and other remuneration in favor of individuals. If a separate subdivision is located outside the Russian Federation, then the organization submits the calculation for such a subdivision to the tax authority at its location;
• at the place of residence of an individual who makes payments and other remuneration to individuals (including individual entrepreneurs).

The largest taxpayers that have separate subdivisions (which charge payments and other remuneration in favor of individuals) submit the calculation to several tax inspectorates (letter of the Federal Tax Service dated 10.01.2017 No. BS-4-11 / [email protected]):

• at the place of its location;
• at the location of the separate subdivisions.

The calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018... The deadline for submitting the calculation is the same for all payers of insurance premiums and does not depend on the form of submission of reports - on paper or in electronic form.

Note! If the payer of insurance premiums does not have payments in favor of individuals during the settlement (reporting) period, the payer is obliged to submit to the tax authority within the prescribed time period a calculation with zero indicators (letters of the Federal Tax Service of March 24, 2017 No. 03-15-07 / 17273, dated April 12 .2017 No. BS-4-11 / [email protected]).

For late submission to the tax office of the calculation of insurance premiums, the payer of insurance premiums may be fined in the amount of 5 to 30 percent of the amount of contributions that has not been paid, based on the calculation. In this case, the minimum amount of the fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05.05.2017 No. PA-4-11 / 8611, the Federal Tax Service of Russia explained how much to pay a fine to each of the funds (PFR, FFOMS, FSS).

Drawing up a calculation of insurance premiums

Calculation of insurance premiums includes:

• Title page;
• Sheet"Information about an individual who is not an individual entrepreneur";
• Section 1"Summary data on the obligations of the payer of insurance premiums";
  • Appendix No. 1 to section 1 "Calculation of the amounts of insurance contributions for compulsory pension and health insurance" to section 1;
  • Appendix No. 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" to section 1;
  • Appendix No. 3 to section 1 "Expenses on 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;
  • Appendix No. 4 to section 1 "Payments made from funds financed from the federal budget" to section 1;
  • Appendix No. 5 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 6 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 7 to section 1 "Calculation of compliance with the conditions for applying a reduced rate of insurance premiums by the payers specified in subparagraph 7 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 8 to section 1 "Information required for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 9 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 9 to section 1 "Information required for the application of the insurance premium rate established by the second paragraph of subparagraph 2 of paragraph 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 10 to section 1 "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1;
• Section 2"Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households";
  • Appendix No. 1 to section 2 "Calculation of the amounts of insurance premiums payable for the head and members of the peasant (farm) economy" to section 2;
• Section 3"Personalized information about the insured persons".

Sections 1 and 3 are filled in by payers of insurance premiums making payments to individuals and presented quarterly.

Section 2 filled in by payers of insurance premiums - heads of peasant farms, annually.

Drawing up a calculation of insurance premiums in the program "1C: Salary and personnel management 8" (rev. 3)

In the program for compiling the calculation of insurance premiums, there is a regulated report Calculation of insurance premiums(chapter Reporting, certificates - 1C-Reporting) (fig. 1).

To draw up a report, you must at the workplace 1C-Reporting enter the command to create a new instance of the report using the button Create and select from the list of available reports Types of reports report with title Calculation of insurance premiums by button Select.

In the starting form, indicate the organization (if the program keeps records for several organizations) for which the report is being drawn up and the period for which it is drawn up.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(fig. 2). To automatically fill out a report based on infobase data, use the button Fill in.

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

Drawing up a calculation of insurance premiums in other programs:

• in the program 1C: Salary and personnel management 8 (rev. 2.5)
• in the program 1C: Salary and personnel of a budgetary institution 8 (rev. 1.0)
• in the program 1C: Salary and personnel of a public institution 8 (rev. 3)

Submission of calculation of insurance premiums to the tax authority

Payers who have the average number of individuals, in favor of whom payments and other remuneration are made, for the previous settlement (reporting) period more than 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit a 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), in which the average number of individuals, in favor of whom payments and other remuneration are made, for the previous settlement (reporting) period is 25 people or less, are entitled to submit the calculation as 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 data on the obligations of the payer of insurance premiums";
• subsection 1.1 "Calculation of the amounts of contributions for compulsory pension insurance", subsection 1.2 "Calculation of the amounts 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 motherhood";
• Section 3 "Personalized information about the insured persons".

The rest of the appendices, 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 the calculation of insurance premiums to the tax authority in the program "1C: Salary and personnel management 8" (rev. 3)

Setting up the composition of the calculation

If individual sections of the calculation in accordance with the Procedure are not filled in and are not presented, then a mode can be set for them in which they will not be displayed in the form of a report and printed.

To do this, click on the button Customization(button More - Setting) located in the top command bar of the report form, and on the tab Section properties uncheck the boxes Show and Print for these sections (fig. 3).

Calculation check

It is recommended to check for errors before transferring the calculation. To do this, use the button Examination - Check control ratios... After pressing the button, the result of checking the control ratios of 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 the checkbox Show only erroneous ratios) (fig. 4).

By clicking on the required ratio of indicators, in the column Tested ratio or Decoding values, a decryption is displayed, which shows: where these numbers came from, how they formed, etc. And when you click on a certain indicator in the decryption itself, the program automatically shows this indicator in the report form itself. For the report form Calculation of insurance premiums verification of control ratios of indicators introduced by letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11 / has been implemented [email protected], dated 13.12.2017 No. GD-4-11 / [email protected] and a letter from the Federal Security Service of the Russian Federation dated June 15, 2017 No. 02-09-11 / 04-03-13313.

Print calculation

Organizations submitting settlements 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 form of calculation (Fig. 5).

To generate a printable calculation form with a two-dimensional barcode PDF417, 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 barcode PDF417, it is necessary that a single module for printing machine-readable forms and templates for machine-readable forms be installed on the computer. An installation kit for the print module is included in the configuration. As soon as the need to use the print module arises, it automatically starts for installation. The templates for machine-readable forms of regulated reports are included in the configuration and are installed with it, so there is no need to install the templates separately.

The form for calculating insurance premiums can be printed without a barcode, if in the report settings (button Yet – Customization- bookmark General) check the box Allow printing without PDF417 barcode... After setting this setting, click Seal will be available for printing Form with barcode PDF417 (recommended)(fig. 5) 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, formed for printing sheets (if necessary) (Fig. 6). 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 format (PDF), Microsoft Excel (XLS) or in the format of spreadsheet documents (MXL) (by clicking on the button Save).

Uploading the calculation in electronic form

If the calculation is to be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums the function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload for the correctness of the report by the button Examination – Check unloading... After clicking on this button, the formation of an electronic presentation of the report will be performed. If any errors in the report data are found that prevent the upload from being performed, the upload will be terminated.

In this case, you should correct the detected errors and repeat the upload. To navigate through the errors, it is convenient to use the error navigation service window, which is automatically called up on the screen. To unload the calculation for subsequent transmission through an authorized operator, click on the button Unload - Electronic submission and indicate in the appeared window the directory where the calculation file should be saved. The program assigns the name to the file automatically. By pressing the button Upload - Data on individuals of section 3, the file with data on individuals of section 3 will be uploaded. The file can be used in the "Personal Account" of the organization on the FTS website to check the full name and SNILS (Fig. 7).

Sending a calculation to the tax authority

In programs 1C containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic submission file and using third-party programs) to send a calculation of insurance premiums to the tax authority in electronic form with an EDS (if the 1C-Reporting service is connected). Before sending, it is recommended to perform format-logical control of the calculation filling. To do this, click on the button Examination

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

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

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

Who should submit the calculation to the Federal Tax Service

The report must be submitted to individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receive income subject to insurance 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 in a new form - KND 1151111. It is filled in for all employees and contains the following information:

• Information about an individual who is not an individual entrepreneur.
• Summary data on the obligations of the payer of insurance premiums.
• Summary data on the obligations of the payers of insurance premiums of the heads of peasant farms.
• Personalized information about the insured persons.

A sample of filling out the calculation of insurance premiums in 2019

You can see a sample of filling out the calculation of insurance premiums on this page.

Deadline for calculating insurance premiums in 2019

Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly(based on the results of the 1st quarter, six months, 9 months and a year).

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

Note: if the date of delivery falls on a weekend or holiday, then the deadline for submitting the calculation is postponed to the next working day.

Table 1. Deadlines for the submission of the calculation of insurance premiums in 2019

Where to submit the calculation of insurance premiums

Calculation of insurance premiums is submitted to the Federal Tax Service:

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

Note: separate subdivisions that calculate payments and other remuneration in favor of individuals, submit reports at their location.

Methods for submission of calculation of insurance premiums

Calculation of insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print out the calculation in 2 copies, throw its electronic version onto a USB flash drive (a digital signature is not required in this case) and take it to the tax office at the place of registration (location of a separate subdivision).

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

note, in this way you can hand over the calculation only if the average number of people does not exceed 25 people.

At the same time, the calculation can be submitted both by personal contact with the Federal Tax Service Inspectorate, and by sending it by registered mail with a list of attachments and a return receipt.

Method 2. In electronic form with EDS

Individual entrepreneurs and organizations with an average headcount more than 25 people are obliged to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To issue an EDS, you must conclude an agreement with one of the EDM operators. After that, you will be able to send the calculation over the Internet.

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

When sending a calculation via the Internet, the Federal Tax Service will send a receipt for the delivery of information in a reply letter (it serves as a confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.

The structure of the calculation of insurance premiums in 2019

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

• Section 1... "Summary data on the obligations of the payer of insurance premiums."
• Appendix No. 1. "Calculation of the amounts of insurance contributions for compulsory pension and medical insurance."
• Appendix No. 2. "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood."
• Appendix No. 3. “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation 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 rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 6. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 7. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 8. "Information Required for the Application of the Reduced Rate of Insurance Contributions by the Payers Specified in Subparagraph 9 of Paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 9. "Information Required for the Application of the Insurance Premium Rate, established by the second paragraph of subparagraph 2 of paragraph 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation."
• Appendix No. 10. "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in student detachment (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services. "
• Section 2... "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households."
• Appendix No. 1. "Calculation of the amounts of insurance premiums to be paid for the head and members of the peasant (farm) economy".
• Section 3... "Personalized information about the insured persons".

Basic filling rules

• If errors are found, as well as non-reflection or incomplete reflection of information in the previously presented calculation, if this leads to an underestimation of the amount of contributions to be paid, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to provide him with clarifications on the calculation.
• The title page is filled in without fail 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 for the heads of peasant farms.
• The chapters of the farm include in the calculation, in addition to the title page, Section 2 and Appendix No. 1 to Section 2.
• The sheet "Information about an individual who is not an individual entrepreneur" is filled in by individuals who are not individual entrepreneurs who have not indicated their TIN in the calculation (for example, lawyers, notaries).
• Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5-10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
• Appendices No. 3 and No. 4 to Section 1 are included in the composition of the calculation submitted to the tax authorities when employers incur expenses for 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. The ink color is black, purple, or blue.
• The data in the calculation are entered in capital block letters, from left to right, starting from the first cell, if there are blank cells, a dash must be put in them.
• In the absence of any quantitative or total indicator, the value "0" is indicated in the corresponding field or line, in other cases a dash is inserted.
• Cost indicators (in sections 1 - 3, appendix No. 1 - 10 to section 1, appendix No. 1 to section 2) are indicated in rubles and kopecks.
• Each page must contain a sequence number specified in the format 001, 010, etc.
• Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
• You can find out the OKTMO code using.
• When filling out the calculation, it is not allowed to use corrective agents (putty), make corrections and allow blots.
• Stapling or stapling the document is not allowed; you can fasten the sheets with a paper clip.
• Double-sided printing is also not permitted.

Instructions for filling out the calculation of insurance premiums

You can download the official instructions for filling out the calculation of insurance premiums at this link.

Title page

Field " INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").

Field " Checkpoint". Organizations indicate the checkpoint that was received at the IFTS at the location of the organization (separate subdivision). SP this field is not filled.

Field " Adjustment number". It is put: "0—" (if for the tax period the calculation is submitted for the first time), "1—" (if this is the first correction), "2—" (if the second), etc.

Field " Settlement (reporting) period (code)". The code of the period for which the calculation is made is indicated:

• "21" - for the 1st quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.

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

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

Field " At the location (accounting) (code)". The code of the location or accounting of the organization or individual entrepreneur is indicated:

• "112" - at the place of residence of an individual who is not an individual entrepreneur.
• "120" - at the place of residence of the individual entrepreneur.
• “121” - at the place of residence of the lawyer who established the lawyer's office.
• "122" - at the place of residence of a notary engaged in private practice.
• "124" - at the place of residence of the member (head) of the farm.
• "214" - at the location of the Russian organization.
• "217" - at the place of registration of the legal successor of the Russian organization.
• "222" - at the place of registration of a Russian organization at the location of a separate subdivision.
• "335" - at the location of a separate subdivision of a foreign organization in the Russian Federation.
• "222" - at the place of registration of the international organization in the Russian Federation.

Field "Name of organization, separate subdivision / surname, name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field " Economic activity code according to the OKVED classifier 2". This field indicates the activity code in accordance with the new OKVED directory.

Field " Reorganization form (liquidation) (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number". Indicated in the format: "8", code, number; between the "8" and the code, as well as between the code and the number, the sign "" ("space") is indicated.

Field " Calculated on ____ pages»Reflects the number of pages on which the calculation was made.

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

Block " I confirm the accuracy and completeness of the information specified in this calculation:". In the first field, you must specify: “ 1 "(If the accuracy of the calculation is confirmed by the individual entrepreneur or the head of the organization)," 2 »(If the representative of the taxpayer).

In the remaining fields of this block:

• If the calculation is passed by the individual entrepreneur, then the field "surname, name, patronymic in full" is not filled. The entrepreneur needs to put only the signature and the date of signing the calculation.
• If the calculation is handed over by an organization, then it is necessary to indicate line by line the full name of the head in the field “last name, first name, patronymic in full”. After that, the head must sign and the date of signing the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “surname, name, patronymic in full”. After that, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field "Surname, name, patronymic in full" is written the full name of the authorized individual of this organization. After that, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of the organization" field.

Sheet "Information about an individual who is not an individual entrepreneur"

When filling out the calculation sheet "Information about an individual who is not an individual entrepreneur" in the "Page" field the serial number of the page is reflected, and the field "Surname __________ I. _______ O ._____" is also filled.

Field " Date of Birth". The date of birth is indicated in accordance with the passport.

Field " Place of Birth". The place of birth is indicated in accordance with the passport.

Field " Country code of citizenship". The country code is indicated. Citizens of Russia indicate the code "643".

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

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

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

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

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

Section 1. Summary data on the obligations of the payer of insurance premiums

Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the data of the payer making payments and other remuneration to individuals, reflecting the BCC, to which the amounts of insurance premiums calculated for the settlement (reporting) period are to be credited, or reimbursed from budget, calculated for the settlement (reporting) period.

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

String "020"... The relevant BCC is indicated to which insurance contributions for compulsory pension insurance are credited.

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

Strings "031 - 033"... The amount of insurance contributions for compulsory pension insurance calculated to be paid to the budget for the last three months of the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 020, are indicated.

String "040"

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

Lines "051 - 053"... The amount of insurance premiums for compulsory health insurance calculated to be paid to the budget for the last three months of the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 080.

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

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

String "070"... The amount of insurance premiums for compulsory pension insurance at additional rates to be paid to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "071 - 073"... The amount of insurance contributions for compulsory pension insurance at additional rates calculated to be paid to the budget for the last three months of the billing (reporting) period, which are credited to the “060 KBK” line, is indicated.

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

Note: if it is necessary to indicate several codes of the budget classification, the required number of sheets of section 1 of the calculation is filled in with the filled indicators on the lines "080 - 093".

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

Lines "091 - 093"... The sums of insurance contributions for additional social security, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the budget classification code indicated in line 080.

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

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

Lines "111 - 113"... The sums of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the CBC specified in line 100.

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

Strings "121 - 123"... The amount of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the settlement (reporting) period is indicated.

Note: simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Appendix No. 1. Calculation of the amounts of insurance contributions for compulsory pension and health insurance to section 1 of the calculation

Appendix No. 1 to section 1 of the calculation consists of the following subsections:

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

Note: subsections 1.1 and 1.2 are filled in by all payers making payments and other remuneration to individuals insured in the mandatory pension and health insurance system. Subsections 1.3 and 1.4 are filled in by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.

When filling in line 001 of Appendix No. 1, the rate code is indicated (see Payers Rate Codes). If during the billing (reporting) period more than one tariff was applied, then the calculation includes as many Appendices No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1), as many tariffs were applied during the billing (reporting) period. ...

note that the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.

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

In lines 010 - 062, the amounts of insurance contributions for compulsory pension insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured in the compulsory pension insurance system.

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

String "020"... The number of individuals, from payments and other remuneration to whom insurance premiums are calculated in accordance with the rate of insurance premiums used when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month from the last three months of the settlement (reporting) period, respectively.

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

String "030"

String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses related to the extraction of income received under the author's order rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the billing (reporting) period, respectively.

String "050"... The basis for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051"... The basis for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum base size 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 months of the last three months of the billing (reporting) period, respectively.

String "060"... The amount of calculated insurance contributions for compulsory pension insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively, are indicated.

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

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

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

In lines 010 - 060, the amounts of insurance premiums for compulsory health insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory health insurance system.

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

String "020"... The number of individuals, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate 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 from the last three months of the settlement (reporting) period, respectively.

String "030"... The amounts of payments and other remunerations named in clauses 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 months of the last three months of the billing (reporting ) period, respectively.

String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory medical insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the billing (reporting) period, respectively.

String "050"... The basis for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with paragraphs 1 and 2 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the settlement (reporting) period, respectively.

String "060"... The amount of calculated insurance premiums for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively, are indicated.

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

Subsection 1.3 consists of the following subsections:

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

In field 001 Subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums at the additional tariff of the subsection:

• "1" - in accordance with clause 1 of article 428 of the Tax Code of the Russian Federation.
• "2" - in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation.

In the event that during the settlement (reporting) period, both the grounds for paying insurance premiums at an additional tariff for certain categories of payers of insurance premiums in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation were used, and the grounds for paying insurance premiums at an additional tariff for individual categories of payers of insurance contributions in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

In lines "010 - 050" 1, the calculation of the amounts of insurance contributions for compulsory pension insurance is carried out at an additional tariff for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

String "010" Subsection 1.3.1. The number of individuals is indicated, from payments and other remunerations to whom insurance premiums for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing ( reporting) period, as well as for the first, second and third month of the last three months of the accounting (reporting) period, respectively.

String "020" Subsection 1.3.1. The amount of payments and other remunerations named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing ( reporting) period, as well as for the first, second and third month of the last three months of the accounting (reporting) period, respectively.

String "030" Subsection 1.3.1. The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses related to the extraction of income received under the author's order rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by clause 9 of article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, and for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "040" Subsection 1.3.1. The basis for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "050" Subsection 1.3.1. The amount of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third month of the last three months of the billing (reporting) period, respectively.

On lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional tariff for certain categories of payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

In field 001 Subsection 1.3.2 indicates the code of the basis of calculation for the application of clause 3 of Article 428 of the Tax Code of the Russian Federation:

• "1" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of article 30 of the Law of December 28, 2013 N 400-FZ.
• "2" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Law of December 28, 2013 N 400-FZ "On insurance pensions".

In field 002 Subsection 1.3.2 indicates the code of the basis for filling out the subsection "Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of Article 428 of the Tax Code of the Russian Federation":

• "1" - in the presence of the results of a special assessment of working conditions.
• "2" - in the presence of the results of certification of workplaces for working conditions, taking into account the provisions of clause 5 of article 15 of the law of December 28, 2013 N 421-FZ.
• "3" - in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of article 15 of the law of December 28, 2013 N 421-FZ.

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

• "1" - hazardous, subclass of working conditions 4.
• "2" - harmful, subclass of working conditions 3.4.
• "3" - harmful, subclass of working conditions 3.3.
• "4" - harmful, subclass of working conditions 3.2.
• "5" - harmful, subclass of working conditions 3.1.

If during the settlement (reporting) period more than one basis for payment of insurance premiums was applied at an additional rate for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established as a result of a special assessment of working conditions, then so many pages are included in the calculation. subsection 1.3.2 of Appendix 1, how many grounds were used during the settlement (reporting) period.

String "010"... For each class and subclass of working conditions, the corresponding columns reflect the number of individuals, from payments and other remunerations to whom insurance contributions for compulsory pension insurance are calculated at an additional tariff for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "020"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "030"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other benefits that are not subject to mandatory pension insurance contributions in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually made and documented expenses related to the extraction of income, received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on the granting of the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "040"... For each class and subclass of working conditions, the corresponding columns reflect the basis for calculating insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers established by clause 3 of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

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

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

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

• "1" - calculation of the amount of insurance premiums for additional social security of flight crew members of civil aviation aircraft.
• "2" - calculation of the amount of insurance premiums for additional social security of certain categories of employees of coal industry organizations.

Note: if during the settlement (reporting) period more than one basis for payment of insurance premiums for additional social security was applied, then as many subsections 1.4 are included in the calculation, as many grounds were applied during the accounting (reporting) period.

Along lines 010 - 050, the amounts of insurance 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 benefits 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".

String "010"... The number of individuals, from payments and other remunerations to whom insurance premiums for additional social security, established by Article 429 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the settlement (reporting) period, respectively.

String "020"... The amount of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to persons specified in article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "030"... The amount of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts actually incurred and documented rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amounts established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "040"... The basis for calculating insurance premiums for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "050"... The amount of calculated insurance premiums for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Appendix No. 2. Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity "to section 1 of the calculation

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

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

In lines 010 - 070, the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are calculated, based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory social insurance system.

String "010"... The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period is indicated period respectively.

String "020"... The amount of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation is indicated, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months settlement (reporting) period, respectively.

String "030"... The amount of payments and other benefits that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually made and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on the granting of the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by clause 9 of article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

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

String "050"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "051"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by pharmacy organizations and individual entrepreneurs licensed to pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and 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 months of the last three months of the billing (reporting) period, respectively.

String "052"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships specified in subparagraph 4 of paragraph 1 is indicated. Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "053"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code is indicated. RF, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "054"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other benefits accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of the Member States Of the Eurasian Economic Union (hereinafter - the EAEU), from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "060"... The 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 months of the last three months of the billing (reporting) period are indicated period respectively.

String "070"... The amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months settlement (reporting) period, respectively.

String "080"... The amount of expenses reimbursed by the territorial bodies of the Social Insurance Fund of 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 of the billing (reporting) period, respectively.

String "090"... The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity payable to the budget or the amount of excess of the costs incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary incapacity for work and in connection with maternity over the calculated insurance premiums for this type of insurance with an indication of the corresponding sign, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

The value of the attribute indicated on line 090 takes the following values:

• "1" - if the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, is indicated.
• "2" - if the amount of excess of the costs incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity is indicated.

Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation "to section 1 of the calculation

Appendix No. 3 reflects the costs incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity.

In column 1 the number of cases (the 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 is reflected, with the exception of lines 040, 050.

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

In column 3 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period.

In column 4 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period, made at the expense of funds financed from the federal budget: in excess of the established norms to persons affected by radiation exposure, in the cases established by the legislation of the Russian Federation, payment of additional days off for caring for disabled children, as well as additional costs for the payment of benefits for temporary disability, maternity benefits associated with the offset of the periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, in accordance with part 4 of article 3 of the law of December 29, 2006 N 255-FZ.

String "010"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding costs for payment of benefits for temporary incapacity for work in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary incapacity for work.

String "011"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of the Member States EAEU, and the number of cases of granting temporary disability benefits (excluding the costs of paying benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary disability.

String "020"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting benefits for temporary disability.

String "021"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working on external part-time and stateless persons temporarily staying In Russian federation.

String "030"... Indicates the costs incurred by the payer for the payment of maternity benefits, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of granting maternity benefits.

String "031"... Indicates the costs incurred by the payer for the payment of maternity benefits to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of benefits for pregnancy and childbirth.

String "040"... Indicates the costs incurred by the payer for the payment of a one-time benefit to women registered with medical organizations in the early stages of pregnancy.

String "050"... Indicates the costs incurred by the payer for the payment of a lump sum at the birth of a child.

String "060"... Shows the costs incurred by the payer to pay the monthly childcare benefits, showing the number of recipients.

String "061"... Shows the costs incurred by the payer to pay the monthly benefits for the care of the first child, showing the number of beneficiaries.

String "062"... Shown are the costs incurred by the payer for the monthly benefits for the care of the second and subsequent children, showing the number of beneficiaries.

String "070"... Indicates the costs incurred by the payer to pay for additional days off for caring for disabled children.

String "080"... Indicates the costs incurred by the payer to pay insurance contributions to state extra-budgetary funds, calculated from the payment of additional days off for caring for disabled children.

String "090"... Indicates the costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of the guaranteed list of burial services.

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

String "110"... The amount of accrued and unpaid benefits is indicated, except for the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

Appendix No. 4. Payments made from funds financed from the federal budget "to section 1 of the calculation

Appendix No. 4 reflects the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who have used the right to receive additional days off for caring for children with disabilities.

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

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

String "010 - 060"... Indicates information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the disaster at the Chernobyl nuclear power plant.

Strings "070 - 120"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the accident at the Mayak production association is indicated.

Strings "130, 140"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site is indicated.

Lines "150 - 200"... Information on payments financed from the federal budget in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as persons who have received or have suffered radiation sickness or become disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant, is indicated.

Lines "210 - 230"... Information on additional payments of benefits for temporary incapacity for work, for pregnancy and childbirth related to the offset of the periods of service in the insurance experience of the insured person during which the citizen was not subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood in accordance with Part 4 is indicated. Article 3 of the Law of December 29, 2006 N 255-FZ.

Strings "240 - 310"... The summary information on the payer's incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget, is indicated.

Appendix No. 5. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 3 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 5 is filled in by organizations operating in the field of information technology (except for organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production special economic zone) and applying the rates of insurance premiums established by subparagraph 1 of paragraph 2 of article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill in only column 3 (lines 010 - 040 and line 050). Column 2 by newly created organizations is not filled in.

String "010"... The average number of employees for the accounting (reporting) period is indicated in column 3 (the average number of employees for 9 months preceding the current accounting period - in column 2), determined in accordance with the procedure established by Rosstat.

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

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

String "040"... It is calculated as the ratio of the values ​​of rows 030 and 020 multiplied by 100.

String "050"... The date and number of the entry in the register of accredited organizations operating in the field of information technology 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 Regulation on state accreditation of organizations operating in the field of information technology, approved Resolution 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 rate of insurance premiums by payers specified in clause 5 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

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

String "060"... The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period.

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

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

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

Appendix No. 7 is filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill in lines 010 - 050 of column 1 when submitting a calculation for each reporting period, lines 010 - 050 of column 2 when presenting a calculation for a billing period.

String "010"... The total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in paragraph 7 of Article 427 of the Tax Code of the Russian Federation.

String "020"... The amount of income in the form of earmarked income for the maintenance of non-profit organizations and their conduct of statutory activities named in clauses 7 of clause 1 of article 427 of the Tax Code of the Russian Federation, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation, is indicated.

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

String "040"... The amount of income from the implementation of the types of economic activities specified in paragraphs seventeen - twenty-first, thirty-fourth - thirty-sixth subparagraphs 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation is indicated.

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

Appendix No. 8. Information required for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 9 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled in by an individual entrepreneur on the PSN and applying the rates of insurance premiums established by subparagraph 3 of clause 2 of article 427 of the Tax Code of the Russian Federation in relation to payments and remuneration accrued in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activity specified in clauses 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation.

Note: the number of completed lines 020 - 060 must correspond to the number of patents received by the individual entrepreneur during the settlement (reporting) period.

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

String "030"... The OKVED entered in the application for the grant of a patent is indicated.

String "040"... The date of commencement of validity of the patent issued by the individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the PSN is indicated.

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

String "060"... Columns 1-5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "010"... Columns 1-5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Note: if there are several completed sheets of Appendix 8, line 010 is filled in only on the first of them.

Appendix No. 9. Information required for the application of the rate of insurance premiums established by clause 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 9 is filled in by payers who have entered into employment contracts and calculate payments and other remuneration with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).

Note: the number of completed lines 020 - 080 must correspond to the number of individuals - foreign citizens or stateless persons, in favor of whom payments and other remuneration were accrued. Persons who are citizens of the EAEU member states are not indicated.

Lines 020 - 070 indicate the information corresponding to a foreign citizen or stateless person:

• surname of a foreign citizen or stateless person.
• the name of a foreign citizen or stateless person.
• patronymic of a foreign citizen or stateless person.
• TIN of a foreign citizen or stateless person (if any).
• SNILS (if available).
• Citizenship (if any). In the absence of citizenship, the code "999" is indicated.

String "080"... Columns 1 - 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the billing (reporting) period from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "010"... Columns 1 - 5 indicate the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), in their favor.

Note: if there are several filled sheets, line 010 is filled in only on the first of them.

Appendix No. 10. Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in student a detachment (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled in by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support), to which the payer accrued payments under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

String "020"... A unique number is indicated (in the order assigned by the payer when filling out the calculation, starting with "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations enjoying state support).

Lines "030 - 050"... The surname, name, patronymic of the student are indicated.

Strings "060 and 070"... The date and number of the document confirming the student's membership in the student's unit are indicated.

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

Lines 100... In columns 1 - 5 for each individual student, the amount of payments and other remuneration is indicated, accrued on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing ( reporting) period, respectively.

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

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

String "110"... The unique number of an individual is indicated, reflected in line 020.

String "120"... The name of the youth or children's association enjoying state support is indicated.

String "130"... The date of entry in the register is indicated, which is maintained by the federal executive body responsible for the implementation of state youth policy in relation to youth or children's associations enjoying state support.

String "140"... The number of the entry in the register is indicated, which is maintained by the federal executive body responsible for the implementation of state youth policy in relation to youth or children's associations that enjoy state support.

Section 2. Summary data on the obligations of payers of insurance contributions - heads of peasant (farmer) households "calculation

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

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

String "020"... The BCC is indicated to which insurance contributions for compulsory pension insurance are credited.

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

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

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

Appendix No. 1. Calculation of the amount of insurance premiums to be paid for the head and members of the peasant (farm) economy to section 2 of the calculation

Strings "010 - 090" to be filled in for each member of the farm, including the head of the farm, for each period (within the accounting year) during which the individual was a member of the peasant (farm) economy.

Strings "010 - 030"... The full name of the member of the farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.

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

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

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

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

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

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

String "090"... Columns 1 - 2 reflect the amount of insurance premiums payable to the budget for each member of the farm, including its head, for compulsory pension insurance and compulsory health insurance, respectively.

Section 3. Personalized information about the insured persons "calculation

Section 3 is filled in for all insured persons for the last three months of the billing (reporting) period, including in favor of whom payments and other remuneration were accrued in the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, the provision of services, under contracts of author's order, in favor of authors of works under contracts on the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license contracts on the granting of the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts have been concluded.

Note: in the personalized information about the insured persons, in which there is no data on the amount of payments and other benefits accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not completed.

When filling line 010 at the initial submission of information for the settlement (reporting) period, "0—" is entered, in the revised calculation for the corresponding settlement (reporting) period, the correction number is indicated (for example, "1—", "2—" and so on).

Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:

• "21" - for the 1st quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.
• "51" - for the 1st quarter during the reorganization (liquidation) of the organization.
• "52" - for half a year during the reorganization (liquidation) of the organization.
• "53" - for 9 months during the reorganization (liquidation) of the organization.
• "90" - for a year in case of reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the "Settlement (reporting period (code)" field on the cover sheet of the calculation.

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

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

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

Subsection 3.1 specifies the personal data of the individual - the recipient of the income.

String "060"... The TIN of an individual is indicated.

String "070"... The SNILS of the insured person is indicated.

String "080"... The full name of the individual is indicated in accordance with the identity document.

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

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

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

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

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

String "130"... The digital sex code of an individual is indicated:

• "1" is male.
• "2" - female.

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

String "150"... The details of the identity document of an individual (series and number of the document) are indicated. The "N" sign is not put down, the series and the document number are separated by the "" ("space") sign.

Lines "160 - 180"... Indicates the sign of the insured person in the system of compulsory pension, medical and social insurance, respectively:

• "1" - is the insured person.
• "2" - is not the insured person.

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

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

When submitting information, the adjustment of which is not associated with a change in the rate of insurance premiums, all indicators of the form are filled in in the correcting form, both adjusted and not requiring adjustment.

Subsection 3.2.1 does not take into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amounts of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns 190 indicate the ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

Columns "200"... The code of the category of the insured person is indicated (see Codes of the category of the insured person) for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code 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 settlement (reporting) period, respectively, is indicated separately for each month and the category code of the insured person.

Columns "220"... The basis for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and the category code of the insured person.

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

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

String "250"... The total amount of payments and other benefits 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 base for calculating insurance contributions , established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums assessed by the payer of insurance premiums in favor of an individual for the last three months of the settlement (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amounts of insurance premiums assessed by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns "260"... The ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third months of the last three months of the settlement (reporting) period, respectively, is indicated.

Columns "270"... Indicates the rate code used by the payer for payments and other benefits in favor of an individual subject to insurance premiums for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation (see Payer Tariff Codes) for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

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

Columns "290"... The amount of insurance premiums is indicated at additional rates established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of the payers of insurance premiums.

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

Payer Tariff Codes

Code	Full name
01	Payers of insurance premiums who are on the general taxation system and apply the basic rate of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic rate of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic rate of insurance premiums
04	Payers of insurance premiums are business companies and business partnerships, whose activities consist in 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 institutions 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 technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on implementation tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster
06	Payers of insurance premiums carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production zone)
07	Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a member of the ship's crew
08	Payers of insurance premiums applying the simplified taxation system and the main type of economic activity specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation
09	Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and remunerations made to individuals, which, in accordance with the law of November 21, 2011 N 323-FZ
10	Payers of insurance premiums are non-profit organizations (except for state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional)
11	Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
12	Payers of insurance premiums - individual entrepreneurs who apply the PSN in relation to payments and remunerations accrued in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in clauses 19, 45 - 47 p. 2 article 346.43 of the Tax Code of the Russian Federation
13	Payers of insurance premiums who have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the law of September 28, 2010 N 244-FZ
14	Payers of insurance premiums who have received the status of a member of the 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 a resident of the territory of advanced socio-economic development in accordance with the law of December 29, 2014 N 473-FZ
16	Payers of insurance premiums who received the status of a resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of article 428 of the Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of article 428 of the Tax Code of the Russian Federation
23	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4
24	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
25	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
26	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
27	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
28	Payers of insurance contributions paying insurance contributions for additional social security specified in clause 1 of article 429 of the Tax Code of the Russian Federation
29	Payers of insurance contributions paying insurance contributions for additional social security specified in clause 2 of article 429 of the Tax Code of the Russian Federation

Penalty for failure to complete the calculation of insurance premiums

For late submission of the calculation of insurance premiums, the following penalties are provided:

• if insurance premiums were paid on time - 1,000 rubles.
• if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation, for each full or incomplete month from the date set for its submission, but not more than 30% of the indicated amount and not less than 1,000 rubles.

Zero calculation of insurance premiums

Calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in their staff. Therefore, an individual entrepreneur without workers does not pass this calculation.

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

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