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Nine the most common errors of accountants in the calculation of insurance premiums. Nine most common errors of accountants in the calculation of insurance premiums Compensation of the FSS in which line of the RSV

Accounting for insurance premiums: Filling complexity

Insurers for the first time will be to pass the calculation of insurance premiums 02.05.2017. When filling out a new form, accountants arise various questions. For example, you need zero calculation, how to reflect the hospital and reimbursement of benefits from the FSS, etc. In this article, we will give answers to the most common questions on filling the calculation.

The procedure for representing the calculation

Calculation of insurance premiums is rented in the FNS every three months: following the first quarter, half of the year, 9 months and year.

The last number to send the calculation is the 30th number of the month following the reporting period. Due to the festive and weekends, the reporting time shifts.

You can calculate the calculation in two ways (paragraph 10 of Art. 431 of the Tax Code of the Russian Federation):

in electronic form, if the number of employees is 26 or more people;
on paper with no more than 25 people.

If during the reporting period, the organization had payments in favor of individuals, it is necessary to submit a title page in the FTS, section 1, subsections 1.1 and 1.2, Appendix 1 and Appendix 2 to section 1, section 3. The remaining sheets are filled with certain circumstances (payment of benefits from FSS, contributions at an additional rate, etc.).

How to reflect decorators and people on vacation without detention

In terms of insurance premiums, data should be reflected in all insured persons.

Also, the policyholder should indicate in the field 001 of Appendix 2 signs of insurance fees for compulsory social insurance in case of temporary disability and due to maternity.

A total of two features:

"1" - direct payments of insurance coverage on compulsory social insurance in case of temporary disability and in connection with the motherhood by the territorial body of the social insurance fund to the insured person. That is, the status "1" is raised with the participation of the company in the pilot project of the FSS.

"2" - a test system for insurance insurance fees on compulsory social insurance in case of temporary disability and due to the motherhood by the territorial body of the social insurance fund payer. This status is set when the policyholder independently charges the hospital and they go to the credentials with accrued contributions.

How to reflect compensation from the FSS

If the FSS reimburses the means to the insurer, the amount of compensation must be reflected in the new calculation on insurance premiums. According to the order of the Federal Tax Service of Russia of 10.10.2016 N MMB-7-11 / [Email Protected] The sums of the territorial bodies of the FSS payer's expenses for the payment of insurance provision for compulsory social insurance in case of temporary disability and due to the motherhood are reflected in the application line 080 of Appendix 2 of the 1 settlement section.

Since the new insurance premium calculation is surrendered since 2017, it is logical to assume that the benefits paid in the current year for the periods until 2017 are not included in the calculation. The procedure for filling the calculation (clause 11.14) states that on line 080 it is necessary to specify the amount of funds refurbished by the FSS:

since the beginning of the settlement period - from 01/01/2017;
over the past three months of the reporting (calculated) period;
for each of the last three months of the reporting (calculated) period.

If in the first quarter of 2017, the company's account was reimbursed for 2016, the order of reflection of such payments is better to clarify in the FTS.

Zero calculation

If the payer of insurance premiums does not work in a particular reporting period and does not make payments to individuals, it is obliged to submit to the tax inspectorate for insurance premiums.

So the insurer declares the absence of payments to individuals and the absence of insurance premiums.

For non-submission of zero statements, a fine of 1,000 rubles is relying. This was warned by the Ministry of Finance of Russia in a letter from 03/24/2017 No. 03-15-07 / 17273.

Must be sure to fill the title page, section 1, subsections 1.1 and 1.2, Appendix 1 and Appendix 2 to Section 1. If there are employees in the company, but in the reporting period they have no payments, it is also necessary to fill out Section 3.

A part of disability benefits, as well as in connection with the motherhood, the employer pays employees from its own funds that the social insurance fund then reimburses in an amount exceeding the accrued insurance premiums. Money is returned to the payer's current account, and such a return must be reflected when filling out the calculation of insurance premiums. Consider how to reflect the compensation from the FSS in the RSV. What if the benefits were paid in 2017, and compensation came in 2019? Is it normal that the balance sheet and the RSV do not converge? They will answer these questions so that the filling of the RSV during compensation from the FSS 2019 did not cause problems.

How to show RSV compensation from FSS

Since 2017, when filled with RSV, form and order approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected].

The process of filling out the RSV 2019 (reimbursement from the FSS) states that the amounts of insurance premiums on this (insurance due to temporary disability and due to maternity) are reflected in Appendix 2 to the 1 settlement section.

In accordance with paragraph 11.14 of the order, in line 080 of Appendix 2, you need to specify the amount of compensation from the FSS in the column corresponding to the month of the actual reimbursement.

Thus, if the Foundation reimbursed the expense expenses for the payment of benefits in May 2019, then it is necessary to reflect it on line 080 in the column for 2 months of 2 quarters. How to do it, we describe in detail in the example.

In the final line 090 of Appendix 2, you need to specify the amount calculated by the following formula:

This reflects the difference between the accrued contributions and expenses for the payment of benefits plus the amount of compensation from the FSS for the reporting period.

As a result of counting, the difference may be either negative or positive number.

The amount with a minus sign is not necessary to indicate in the calculation! It is indicated only by the difference, and show, negative, or positive, you need with the help of numbers 1 or 2, which are affiliated in the "Sign" graphs:

1 - contributions more expenses for insurance payments to employees;
2 - insurance payments more accrued contributions

So, if you get a negative value, we put the number 2 in the "Sign" column. This will mean that the magnitude of the benefits you listed are greater than the size of insurance premiums.

Please note that at the end of the reporting period, it will be or amount to pay to the budget (positive), or to reimbursement from the budget (negative). They will be indicated with the signs of "1" and "2", respectively. At the same time, it is impossible to simultaneously fill the calculation lines:

110 and 120;
111 and 121;
112 and 122;
113 and 128.

Upon receipt of the value to payment, fill in the string 110, and to the reimbursement - line 120 and so on.

If the data in the RSV diverges with accounting data

Reflecting the reimbursement of the FSS costs when filling in the RSV, accountants notice the discrepancy in the amount of insurance premiums specified in line 090 of the calculation, with accounting data. Such a discrepancy causes doubts and legitarious question: whether the form is filled correctly. For example, on the fact of the FSS, reimbursed the cost of the company, and when the calculation is completed, it turns out that the company must the Fund of the greater amount than in fact. Since the money that the foundation has already been reimbursed, is added to the contributions accrued.

In fact, no mistake in it. And it is necessary to fill in the calculation exactly as the order indicates.

Despite the fact that in the final line 110 of the 1st partition, as well as in line 090 of Annex 2, a large amount will be indicated, only the amount of contributions will need to pay to the fund.

After transferring all the information to the calculation card with the budget, the tax authorities will be seen, which amounts are arreed, and which overpayment. And the money refunded by the Fund to the Insured will be indicated as overpayment. Debt before the FSS you will not have.

If the cost of payment of benefits is taken into account last year, and compensation is obtained in the current

In this case, the completion order is also observed and the above formula is used. Regardless of which period FSS reimburses costs, for the previous quarter or last year, it is necessary to reflect this in the calculation directly per month of receipt.

This is stated in a clarifying letter of the Federal Tax Service of Russia dated 09.04.2018 No. BS-4-11 / [Email Protected]

In addition, this conclusion can be made from the norms. chapters 34 of the Tax Code of the Russian FederationIn which from January 2017, it is planned to test the costs spent on the benefits at the expense of the upcoming payments.

Sample Filling RSV with refund from FSS

We give an example of filling the RSV when reimbursement of FSS.

Source conventional data for our example:

In the 1st quarter, contributions are accrued:

For 1 quarter, benefits are paid:

Exceeding benefits over contributions amounted to: 350,000 - 150,000 \u003d 200,000 rubles.

The lines of application 2 you are interested in to section 1 in the RSV for the 1st quarter when filling for this example look like this:

Suppose that they reimburse the payment of the benefits of the organization in May 2019.

Consider where the RSV reflects the reimbursement from the FSS when filling in Appendix 2 of section 1 per half, if the 2nd quarter contributions are credited:

In total, since the beginning of the estimated period, it is accrued (we consider the growing outcome: since the RSV in half, then we add the amount of contributions for 1 and 2 quarters): 150,000 + 150,000 \u003d 300,000 rubles.

For the 2nd quarter paid benefits:

In total, since the beginning of the estimated period is calculated (we consider the resulting outcome: since the RSV in half, then we add the amount of paid benefits for 1 and 2 quarters): 350 000 + 120,000 \u003d 470,000 rubles.

The 2nd quarter occurred compensation from the FSS:

Then the lines of Appendix 2 of the 1st RSV section of Appendix 2 of the first half of 2019 will look like this:

Please note that in the first half of the year it turned out the amount for compensation from the budget.

When filling, it is indicated with the sign "2" in column 1. This means that in half of the year the amount of benefits paid to employees exceeded insurance charges.

And according to the results of the second quarter, the amount was paid to the budget. It is indicated with the sign "1" in the column 3. That is, for the 2nd quarter, the amount of insurance charges exceeded the amount of benefits.

Let us show for clarity in the pictures, how the values \u200b\u200bspecified in lines were calculated.

In just half a year, the benefits exceeded contributions to 170,000 rubles. (300 000 - 470 000 \u003d -170 000). If you add listed FSS in May 2019 in the amount of 100 000 rubles, it turns out that the FSS remains 70,000 rubles. We indicate this value in line 090 with a sign "2".

For the second quarter, insurance charges, taking into account the reimbursement received from the FSS exceed the costs of benefits. By payment to the budget - 130,000 rubles. We enter this value when filling with a sign "1".

In April 2019, the FSS has not yet reimbursed the organization's expenses, therefore in the calculation of 100,000 rubles. Do not take. We indicate contributions to pay in the amount of 5000 rubles.

In May 2019 add reimbursed 100 000 rubles. To the difference in rows 060 and 070, since it was this month that they were listed.

In June, we only specify the difference between the rows 060 and 070.

We hope that now filling the RSV when reimbursing from FSS 2019 will be a simple task for you.

How to check the correctness of filling

Knowing how to reflect in the RSV reimbursement of expenses, do not be ashamed of discrepancies with accounting, and check yourself with the help of control ratios.

Most accounting programs automatically check these relationships and do not give fill the lines with incorrect numbers. If you fill out the calculation yourself, then the control ratios are given in the letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11 / [Email Protected].

You can also order in the tax service reconciliation of settlements with the budget, it will help to make sure that the blank is correct: if the accounting data coincides with the results of reconciliation, then everything is true.

It is important that the tax authorities and inspectors from the Social Insurance Fund receive information not from the final rows of the RSV, and from the calculation cards with the budget, where all the data is transferred. And in these cards, as we have already indicated above, overpayment and arreed are reflected otherwise.

The employer is obliged to provide a guarantee for temporary disability, as well as in case of inconsistency in production and occupational disease. Such guarantees are reflected as the payment of the relevant benefit.

The source of financial support for the payment for temporary disability benefits is the FSS funds of the Russian Federation (with the exception of the first three days of temporary disability, which are paid at the expense of the employer).

To obtain compensation from the FSS, the state institution must be provided in the Fund's separation a certain list of documents.

The procedure for reimbursement of the expenditures of the institution for the payment of benefits Consider in this article.

Legal basis

Conditions, sizes and procedures for providing temporary disability benefits, pregnancy and childbirth, monthly child care benefits are governed by Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood" .

The procedure for compensation for harm caused to the life and health of the employee in the performance of his employment duties, is regulated by the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against accidents at work and occupational diseases."

Accounting

The procedure for accounting (budget) accounting in institutions is regulated:

in state institutions - instructions, apple. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n (hereinafter referred to as instruction No. 162n);
in budgetary institutions - instructions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter - Instruction No. 174n);
in autonomous institutions - instructions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (hereinafter - Instruction No. 183n).

At the same time, accounting (budget) accounting in state institutions is governed by the instruction approved by the Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n (hereinafter referred to as Instruction No. 157n), which is common to any type of institutions.

Accounting for calculations with FSS bodies is carried out in account 303 02 "Calculations for insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood" and 303 06 "Calculations for insurance premiums for compulsory social insurance against industrial accidents and occupational diseases" (Section 263 Instructions No. 157n).

In accordance with the instructions approved by the order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n, the costs of paying benefits accrued at the expense of the FSS are reflected in the courtier 213 "Accrual for payments for payments" Kward and the type of costs 119 "Contributions for compulsory social insurance on Payments on wages of workers and other payments to employees of institutions "(129" Contributions for compulsory social insurance for payment of monetary content and other payments to employees of state (municipal) bodies ", 139" Contributions for compulsory social insurance for pay payments (monetary content) Civilians ", 149" Contributions for compulsory social insurance for payments to employees and other payments to employees of state extrabudgetary funds ").

Accounting records in budget (autonomous) institutions

E if the FSS refunds the costs for the last reporting period (year), the admission to the personal account of the specified compensation will be reflected by increasing the off-balance account 17 "Receipt of funds", open to 201 account (clause 365 of Instructions No. 157n).

At the same time, guided by the instructions No. 65n, the receipt of budget (autonomous) institutions fromreturn of the receivables of past years on previously produced costs it is reflected in Article 510 "Receipt to the accounts" of Kward. Therefore, if the FSS reimburses the costs for the last reporting period (year), the receipt of such compensation on the personal account is reflected in the application of Article 510 of the Kward.

It is also worth noting separately, the procedure for reflection of compensation from the FSS for the last reporting period in line 951 of section 4 forms 0503737. Inletter. Ministry of Finance of Russia No. 02-06-07 / 26400, Treasury of Russia No. 07-04-05 / 02-7273 dated 04/19/2018, Letter of the Ministry of Finance of Russiafrom 12/20/2017 № 02-07-10 / 85225 According to such sums, it is proposed to indicate an analytics code 510. However, the founder of the budget (autonomous) institution can be set to another procedure for the application of analytics code in the 4 forms 0503737. For example, the founder may require the KVR analyst as the code, according to which the expense was previously carried out ( 119).

Accounting records in government institutions

If you have any questions on this topic, discuss them with our expert free number 8-800-250-8837. You can get acquainted with the list of our services on the website of the institution. You can also be the first to learn about new useful publications.

Consider the most common inaccuracies. The condition is the wrong position of the right position. Definition of the deadline for filing a refined calculation on the notification of the IFSN Calculation of the term is made from the date of receipt of the notification. The term is calculated not from the date of receipt by the insured, but from the date of sending notification data on employees who do not receive payments taxable in Section 3 Employees on child care leave, without salary salary and others, in Section 3, all insured persons must be indicated, including recipients of non-taxable contributions Changing other taxes when detecting and correcting an error (for income, united with USN) after making adjustments to The contributions do not recalculate other taxes, the change in the size of the contribution requires the recalculation of the tax base when using the amounts of contributions to reduce its issue number 1.

Reflect in the RSV reimbursement of costs for social insurance last year

Order, approved. Order of the FTS of 10.10.2016 No. MMB-7-11 /, letter of the FTS dated 08/23/2017 No. BS-4-11 /): Row 090 \u003d Row 060 - Row 070 + Row 080 At the same time, on line 090, the indicator is always reflected in the positive meaning. In the "Sign" field, you will need to specify:

"1" - "The amounts of insurance premiums payable to the budget", if the amount calculated on the above formula, ≥0;
"2" - "The amounts of excess of the costs produced by the payer for the payment of insurance support on the calculated insurance premiums on compulsory social insurance in case of temporary disability and due to motherhood", if the amount by the formula<

A sample of filling the RSV with compensation from the FSS an example of filling the RSV we led in our material. Reimbursement from FSS Costs When filling in the RSV only affects the reflection of information in Appendix No. 2 to section 1 of the RSV.

Where in the RSV for 1 sq. 2018 Reflect the amount of expenses not accepted for the FSS to refund.

In the column "total from the beginning of the settlement period", the line 090 indicates the calculated value, and in the column "sign" - 1.

If the result is negative, it means that the debt for the foundation. In the column "total from the beginning of the settlement period" indicates the value without a sign "-", and in the column "sign" - 2.

In fact, the discrepancy does not mean the presence of an error. It arises due to the specifics of the form of the RSV - it does not contain cells, which should be reflected in the incoming and outgoing balance. Therefore, the amount for which benefits paid in 2017 exceed the amount of contributions is not reflected in the RSV for the 1st quarter of 2018.

How to reflect compensation from FSS in the RSV?

The procedure for paying benefits
How the benefits are reflected in the RSV
Difference
How to check

Soon the deadline for filing the calculation of insurance premiums for the 1st quarter is expired - in 2018, it is necessary to file form until May 3 inclusive. In this material we will pay attention to how in it to reflect last year's spending on social insurance, which were reimbursed in the 1st quarter of this year. The problem is that due to the above-mentioned expenditures, the indicator of the line 090 of Appendix 2 to section 1 does not reflect the actual state of calculations on social insurance contributions.
Consider, because of what it happens and what to do. The procedure for payment of benefits on the rules current today, the amounts of hospitals and benefits associated with maternity are paid in one of two ways:

At the expense of the employer, followed by reimbursement.

How to pass a refined calculation of insurance premiums in 2018

They are reflected in the 1.1 and 1.2 subsection lines 1.1 and 1.2 (clause 7.5, 8.4 of the order) and on line 020 of Appendix No. 2 (p. 11.4 of the Procedure);

payments that are not subject to contributions. They are reflected in the 1.1 and 1.2 subsection (clause 040 of subsections 1.1 and 1.2 (clause 7.6, 8.5 of the order) and on line 030 of Appendix No. 2 (p. 11.5 of the order).

Under them implies payments that are subject to taxation, but exempt from taxation by virtue of Art. 422 Tax Code. Thus, payments that are subject to taxing by insurance premiums, but are exempt from their accrual by virtue of Art.

422 of the Tax Code of the Russian Federation, it is necessary to reflect in section 1 of the calculation of insurance premiums. Daily duties within the limits include such payments, since they are not subject to insurance premiums in accordance with PP. 2 p. 1 and paragraph 2 of Art. 422 Tax Code.

Insurance premiums before 2018 wiring

The sums of the territorial bodies of the FSS expenditures of the employer on the payment of insurance support for compulsory social insurance in case of temporary disability and in connection with the maternity are indicated on line 080 "Reimbursed the FSS Costs for the Payment of Insurance Supply" of Appendix No. 2 to section 1 of the RSV (clause 11.14 of the Procedure, approved by the order of the FTS of 10.10.2016 No. MMB-7-11 /). The amounts obtained from the FSS allowance are driven by line 080 with the following detail:

since the beginning of the calendar year;
over the past 3 months;
for the 1st, 2nd and 3rd months from the last three months.

It is important to keep in mind that in the RSV for the current year you need to show any refund of the benefits from the FSS, which was obtained this year, even if this is reimbursed last year. Accordingly, the indicator of the line 090 of Appendix No. 2 to section 1 will be determined so (p.

The amount of the amount of the penalty: ne \u003d 2,700 x 20 x 1/300 x 8.25% \u003d 14.85 rubles;

Penalty imposed on the enterprise: sh \u003d 2,700 x 20% \u003d 540 rubles.

On the website of the IFTS, indicators are placed, by the relationship of which data is carried out. Comparison of indicators is carried out according to each month.

accrued insurance premiums;
payable benefits.

If contributions are accrued more than the benefits paid, then the difference is listed in the FSS.
If on the contrary, that is, the difference between contributions and benefits turned out with the "minus" sign, then it is counted at the expense of future payments or returns from the Fund to the insured. Exceptions from this order are provided only for benefits for the first 3 days of the hospital.

77 city Moscow

Publication Date: 07/05/2017

Letter date: 05.07.2017
Room:BS-4-11 / [Email Protected]
Tax type (subject):Insurance contributions
Tax Code Articles:

Question:On the issue of filling in the calculation of insurance premiums, in particular, reflections in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation, as well as filling out the calculation with payers consisting on the territory of the constituent entity of the Russian Federation, where the pilot project of the FSS of Russia is being implemented Financial Supply, Appointment and Payment of Insurance

Answer:

The federal tax office in connection with the incoming appeals of territorial tax authorities and payers of insurance premiums on the issue of completing the calculation of insurance premiums reports the following.

1. On the issue of reflection in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation (hereinafter - the FSS of Russia):

In connection with the adoption of the Federal Law of 03.07.2016 No. 243 - FZ "On Amendments to Parts The first and second Tax Code of the Russian Federation, in connection with the transfer of authority to the tax authorities to administer insurance premiums for compulsory pension, social and medical insurance" (hereinafter - Federal Law No. 243-FZ) Powers to administer insurance premiums from 01/01/2017 assigned to the tax authorities.

Federal Law No. 243-FZ in Article 80 of the first Tax Code of the Russian Federation (hereinafter referred to as the Code) introduced the concept of calculating insurance premiums, defined as a written application or a statement of the payer of insurance premiums, compiled in electronic form and transmitted over telecommunication channels of communication with the use of reinforced A qualified electronic signature or through the personal account of the taxpayer, about the object of taxing by insurance premiums, the database for the calculation of insurance premiums, on the calculated amount of insurance premiums and other data serving the basis for calculating and paying insurance premiums.

In this regard, by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] Approved the form of calculation of insurance premiums (hereinafter - the calculation), which entered into force on 01/01/2017.

Thus, the calculation includes information that serve as a basis for calculating and paying insurance premiums for the reporting periods, starting from 1 quarter of 2017, in particular, information on the amounts of payer's expenses for the payment of insurance coverage on compulsory social insurance in case of temporary disability and in connection With motherhood reimbursed by the territorial bodies of the FSS of Russia during the reporting periods, starting from the 1st quarter of 2017.

The amounts of expenses reimbursed by the territorial bodies of the FSS of Russia during the reporting periods until 2017, are not reflected in the calculation.

In addition, according to paragraph 11.14. The calculation of the calculation on line 080 of Appendix No. 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to the motherhood" to section 1 of the calculation in the relevant graphs reflect the amounts of the payer's expenses refunded for the payment of insurance provisions on the obligatory Social insurance in case of temporary disability and due to motherhood from the beginning of the estimated period, over the past three months of the calculated (reporting) period, as well as for the first, second and third month of the last three months of the calculated (reporting) period, respectively.

In this regard, if the reimbursement of the amounts of the payer is carried out in one reporting period on the costs produced in another reporting period, reflect the amount of the amount must be based on the reporting period in relation to the month, in which the territorial bodies of the FSS of Russia implemented the specified compensation.

2. On the issue of filling in the calculation by payers consisting on the territory of the subject of the Russian Federation, where the pilot project of the FSS of Russia is being implemented, which provides for the features of financial support, the appointment and payment of insurance coverage:

According to paragraph 2.7. The procedure for filling out the calculation of Appendix No. 3 "The costs of compulsory social insurance in case of temporary disability and in connection with the motherhood and expenses carried out in accordance with the legislation of the Russian Federation" and No. 4 "Payments made at the expense of funds funded from the federal budget" to the section 1 calculation is included in the composition of the calculation submitted to the tax authorities in the work of payers of expenses for the payment of insurance support for compulsory social insurance in case of temporary disability and due to the maternity.

At the same time, in the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation of 21.04.2011 No. 294, the pilot project of the FSS of Russia is being implemented, providing for the features of financial support, appointment and payment of insurance support (hereinafter referred to as a pilot project participant), payment of benefits on mandatory Social insurance in case of temporary disability and due to motherhood is carried out directly by the territorial bodies of the FSS of Russia.

Considering that payers of insurance premiums, registered on the territory of the constituent entity of the Russian Federation - the participant of the pilot project, expenses for the payment of insurance provisions in case of temporary disability and in connection with the motherhood do not produce, respectively, of the application No. 3 and No. 4 to section 1 of the calculation Fill and in the composition of the calculation of them in the tax authorities are not included.

The exceptions are payers of insurance premiums that changed the address of the location (place of residence) from the territory of the subject of the Russian Federation, which is not participating in a pilot project during the estimated (reporting) period, which is not part of the pilot project, as well as payers On the territory of the constituent entities of the Russian Federation, which enters into the implementation of the above pilot project is not from the beginning of the estimated period.

At the specified case, the Filling of Appendices No. 3 and No. 4 of the 1 settlement section 1 is carried out in accordance with sections of the XII-XIII of the order.

Bring the specified letter to the lower tax authorities.

Valid state
advisor of the Russian Federation 2 Class
S.L. Bondarchuk

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you guide the cases of non-fulfillment of the tax authorities of the Clarification of the Federal Tax Service of Russia are not ::

appeal in the sense given to him by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ "On the procedure for considering the appeals of citizens of the Russian Federation";
a complaint against the action (inaction) of tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the federal tax service in order to improve the quality of tax administration and work with taxpayers.

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Nine the most common errors of accountants in the calculation of insurance premiums. Nine most common errors of accountants in the calculation of insurance premiums Compensation of the FSS in which line of the RSV