Insurance contributions form. To complete the calculation of insurance premiums, we recommend the program "taxpayer yul"

Unified calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form to use in 2018-2019? How to fill it in correctly and what to pay special attention to? Do I need to file zero insurance premiums? We have prepared answers to the most pressing questions of readers, and also provided a clear example of filling out a single calculation for insurance premiums.

New reporting - a single calculation of insurance premiums

Since 2017, policyholders have submitted new reports to the IFTS - a single calculation of insurance premiums in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already reduced it to RSV or ERSV (single calculation of insurance premiums). The number of the unified calculation form for insurance premiums 2018-2019 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half a year, 9 months and a year. The exception is peasant / farm enterprises (PFH), they submit the calculation only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this deadline is shifted forward to the next weekday.

The insurers submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11 / [email protected]) or the location of the legal entity.

For information on where the units should submit the calculation, read the article. "The Federal Tax Service has explained how to submit the calculation of contributions in relation to the OP" .

The tax authority must be notified of the deprivation of the subdivision of the authority to pay salaries. More about this - in the material “The IFTS must be notified about the transition to a centralized payment of contributions” .

Ask questions on our forum! For example, you can specify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of unified calculation of insurance premiums in the Federal Tax Service

The unified calculation for insurance premiums 2018-2019 consists of title page and three sections. There are 24 sheets in total. It is not necessary to fill them all.

The calculation is very detailed and includes information that insurers used to submit to funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. The amounts paid and the numbers of payment orders are now not given in the reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Fedorenko Inna Georgievna - on leave to care for a child up to one and a half years, the amount of the allowance is 11,500 rubles. per month. The credit system of payments from the FSS is applied.

There are no contract employees.

The accountant filled out the title page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social benefits in favor of the employee). In section 3, the data are entered in subsections 3.1 and 3.2.1. There were 14 completed sheets in total.

A sample of filling in a single calculation of insurance premiums, compiled according to these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project .

Zero reporting on contributions

Submitting a calculation of insurance premiums is the responsibility of policyholders paying income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation), exemption from which is not provided by law (letter of the Federal Tax Service of Russia dated 03.04.2017 No. BS-4-11 / 6174).

In this regard, for periods of inactivity and non-payment of salaries to employees, calculations for insurance premiums will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of mandatory sheets;
• reflecting data on the insured and the necessary codes (report period, IFTS, OKTMO, KBC);
• with the number 0 or a dash in the fields intended for data on assessed contributions.

For more information on the rules for issuing a zero calculation for contributions, read this material .

Important! In case of non-submission of EPRS (both zero and completed) within 10 days after the establishment ofterm, the tax authorities will block the company's settlement accounts. We talked about this in more detail.

The submission of zero reporting on insurance premiums will serve as a source of information for the IFTS that:

• in connection with the non-accrual of payments to individuals, the insured has no grounds for accruing contributions;
• he is not among the insurers who accrued payments and contributions, but did not submit the calculation on time.

Read more about the purposes of filing a zero report in the article. “Why do tax authorities need zero calculation of contributions?” .

Results

The unified calculation of insurance premiums for 2018-2019 only seems to be voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the PFR and the FSS. However, the new RSV has its own nuances of filling and requires careful attention to the reliability of the data included in it. If you are late with filing, the minimum fine will be 1,000 rubles.

Read about how to clarify ERSV.

Since 2017 insurance premiums(except for contributions “for injuries”) are administered by the tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] ).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums-2018/2019: reporting composition

The calculation of insurance premiums consists of a title page and three sections:

• section 1 "Summary data on the obligations of the payer of insurance premiums". It should be noted that the first section is the most capacious. It includes calculations for all contributions: for mandatory pension, medical and social insurance (except for “injury” contributions);
• section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
• section 3 "Personalized information about the insured persons" (this section is filled in for each insured person).

Employers (who are not heads of peasant farms) must submit:

Unified calculation of insurance premiums-2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. We will stop at general requirements to complete this calculation:

• when filling out the calculation, you need to use black / purple / blue ink;
• text fields are filled with printed capital letters. If the calculation is prepared on a computer and then printed out, then when filling out the calculation, it is necessary to use the Courier New font 16-18 points;
• calculation pages should be consecutively numbered, starting from the title page. The page number is written as follows: for example, "001" for the first page, "025" for the twenty-fifth;
• fields are filled from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative / total indicator, “0” is put in the corresponding field, in other cases a dash is put down.

When filling out the calculation and preparing it for delivery under the ban:

• correcting calculation errors by corrective or similar means;
• double-sided printing of the calculation;
• fastening sheets, leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, the code of the reporting/tax period. And, as practice shows, it is difficult for accountants to put down certain codes. Therefore, we dedicated to the codes indicated in the single calculation of insurance premiums.

Unified calculation: reporting and settlement periods

The reporting periods are the first quarter, six months and 9 months, and the billing period is the calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a unified calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting / settlement period (clause 7, article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted on the following dates:

How to present a single calculation of insurance premiums in 2019

Employers whose average number of individuals in whose favor payments were made exceed 25 people for the previous reporting/billing period are required to submit a single calculation of insurance premiums in in electronic format(Clause 10, Article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• by submitting a settlement in person to the IFTS (this can be done by the head of the organization / individual entrepreneur or another person with an appropriate power of attorney);
• by sending the calculation by mail with a description of the attachment and a notification of receipt.

Responsibility for late submission of a unified calculation of insurance premiums

If the calculation on the basis of the results of the reporting periods or the year is not submitted on time, then the penalty will be 5% of the amount of insurance premiums not paid within the established period, subject to payment/additional payment on the basis of this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for the untimely submission of the calculation, the tax authorities can not only impose a fine on the insured, but also block bank accounts (clause 3.2, article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the IFTS an updated calculation of insurance premiums if he finds that the previously submitted calculation contains errors that lead to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incompletely reflected (paragraph 1 of article 81 Tax Code of the Russian Federation).

The clarification should include those sections and annexes to them (except section 3) that were included in the initial calculation, subject to corrections to them.

As for section 3, it is included in the revised calculation only for those insured persons whose information is corrected / supplemented.

Which calculation is considered not submitted

The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains inaccurate personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to the OPS (based on a base not exceeding the limit value) in sections 3 for all employees is not equal to the amount of contributions to the OPS for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit insurance premiums to the IFTS at their location (clause 7, article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether a separate division has a separate balance sheet and its own current account.

Keep in mind that it is necessary to inform the tax authorities about the empowerment of the OP with the above powers (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance of 05.05.2017 No. 03-15-06/27777). The organization has a month from the date of granting the OP with the appropriate authority for this.

You can read more about filling out the calculation of insurance premiums.

In order to submit reports on insurance premiums for the 2nd quarter of 2019, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.

RSV submission deadlines for 2019

Before considering the form of the document, we will remind you of the deadlines for submitting the calculation of insurance premiums in 2019:

• until January 30, 2019 - for the 4th quarter of 2018;
• until April 30, 2019 - for the 1st quarter of 2019;
• until July 31, 2019 - for the first half of 2019;
• until October 30, 2019 - for 9 months of 2019;
• until January 30, 2020 - for 12 months of 2019.

The deadlines for submitting the calculation of insurance premiums in different years may be postponed to other days due to the fact that the deadline dates fall on holidays (weekends).

As for the calculation of insurance premiums for all periods of 2019, there are no transfers here, and the deadlines for submitting reports are not shifted to other days.

RSV submission deadlines for the 2nd quarter of 2019

As already mentioned, the calculation of insurance premiums for the 2nd quarter of 2019 must be submitted no later than July 31, 2019. This day falls on a Wednesday.

Violation of the deadlines for submitting a document threatens to impose a fine of 5% of the amount of insurance premiums for the period of 2019 (for each month of delay in payment, full or incomplete). Such liability will come if the organization or individual entrepreneur does not have time to pay the contributions before 12/31/2019.

However, this does not mean that there is no need to pay insurance premiums accrued on wages workers. The due date for payment of insurance premiums is the 15th day of the month following the month in which wages are accrued.

In May 2018, the issue of imposing fines and penalties for late payment of insurance premiums was considered by the Supreme Court of the Russian Federation.

The main argument in favor of the abolition of fines and penalties for late payment of insurance premiums was that insurance premiums, which must be paid monthly, act as advance payments. But according to the law, the policyholder is obliged to pay all insurance payments for the year. In case of untimely payment of advance payments, interest and fines are not charged. Concerning Supreme Court it was determined that there was no violation of the law in case of late payment of contributions. Therefore, the policyholders cannot be held liable. The final date for payment of all contributions falls on the last day of the billing year. This means that the full amount of contributions calculated in 2019 must be paid before 12/31/2019.

If there are no debts on insurance premiums, but the calculation of insurance premiums is not submitted within the period established by law, then tax inspectors can charge a minimum fine of 1,000 rubles. This is stated in article 119 of the Tax Code of the Russian Federation (paragraph 1).

For late submission of the report for the 2nd quarter of 2019, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 09, 2017).

New control ratios in the DAM for the 2nd quarter of 2019

Filling in the RSV for the 4th quarter of 2018 involves taking into account new control ratios. Recall that the list of grounds was expanded, according to which the Federal Tax Service received the right to recognize the calculation of insurance premiums as not provided. New conditions for a document to be considered not submitted are contained in Article 431 tax code RF (paragraph 2, paragraph 7).

The adjustments come down to the fact that the errors in Section 3 for each of the individuals are not allowed in some indicators. For convenience, we present them in the form of a table:

Please note that the summary information in the columns listed above in the table regarding all individuals must correspond to the summary data that are reflected in subsections 1.1 and 1.3.

On which form should I submit the calculation of insurance premiums for the 2nd quarter of 2019?

Order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are insurers. This form is applicable starting from the delivery of RSV for the 1st quarter of 2017.

This form must be completed to submit the calculation for all periods of 2019. Order No. MMV-7-11 / 551 contains the procedure for filling out the document and its electronic form.

In what form should I take RSV in 2019: in a new one or in an old one?

The new RSV form has already been developed by the employees of the Federal Tax Service of the Russian Federation. The form of the document is available on the Single Portal for the placement of NLA projects. It is important to note that the form for calculating insurance premiums, developed by the Federal Tax Service, does not imply a new form, but a new version of an existing RSV form.

We can highlight some of the main adjustments made by the Federal Tax Service to the updated form of the RSV form, namely:

1. New fields have been added to Annex 2 “Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood”.

2. There is no application that contains data on the use of the reduced tariff established for the period up to 2018.

3. The field "Payer's tariff code" has been added to Appendix 2 to Section 1.

4. A new attribute called "Adjustment Type" has been added to Section 3 of the document (for personalized data of individuals). You will need to indicate what calculation is being given:

• initial;
• corrective;
• canceling.

In addition to these changes, the updated version of the RSV form should not contain digital indicators with a minus sign.

In accordance with the project, the order of the Federal Tax Service of the Russian Federation was to come into force starting from 01/01/2018. The updated RSV form should have been used to submit the calculation for the 1st quarter of 2018 (that is, until May 3, 2018).

To submit the calculation for the 2nd quarter of 2019 by July 31, 2019, you must use the old form of the document. This rule applies to both paper and electronic format of the report.

Important Shape Changes

Despite the fact that for the 2nd quarter of 2019 (half of 2019) the old RSV form is filled out and submitted, insurers expect several changes when filling it out. Since 2019, policyholders operating under special taxation regimes (STS, PSN and UTII) since 2019 have been applying not reduced preferential rates, but standard ones.

• tariff codes "08", "09", "12" were cancelled;
• instead of the above tariff codes, "01" must be indicated"
• Appendices 6 and 8, which contained data on confirmation of the application of reduced tariffs, are not filled out;
• the codes of the categories of insured persons "PNED", "VZhED" "VPED" were cancelled;
• instead of the canceled codes of categories of insured persons, the following category codes are indicated: "НР" - an employee; "VZhNR" - temporary resident employee; "VPNR" - temporarily staying employee.

In general, the report is filled out on an accrual basis from the beginning of the year, so it is more correct to say "calculation of insurance premiums for 12 months." Data for the fourth quarter only will be presented in the 3rd section of the report.

All organizations and individual entrepreneurs (insureds) will have to fill out a new calculation of insurance premiums (RSV) for the first quarter of 2017 for the first time. How to generate a new calculation? How long does it take to submit it to the IFTS? How to report to organizations on the simplified tax system that apply reduced rates of insurance premiums? This article is an instruction for filling out a new calculation for insurance premiums, and also contains a sample of RSV for the 1st quarter of 2017 filled out on a specific example.

Changes in reporting on insurance premiums since 2017

Since 2017, employers have faced major changes: pension, medical, disability and maternity contributions (except for “injury” contributions) have moved from pension fund RF under the control of the Federal Tax Service. In connection with this, Order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016 approved a new form of calculation of insurance premiums, which must be submitted to the Federal Tax Service Inspectorate for all enterprises, regardless of the legal form and owners of their own business (IP) that have workers.

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

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

You can learn more about the changes in reporting since 2017 from our materials: "", "".

Methods and terms for submitting a new calculation

You need to submit a new reporting document to the territorial tax service. You can do this in two ways:

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

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

The composition of the calculation of insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• title page;
• a sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one application;
• Section No. 3 - contains personal information about the persons for whom the policyholder makes deductions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 applications only for section 1! However, you should not be afraid. It is not necessary to fill out and submit all sections and annexes as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation you need to form and submit to the inspection:

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

When compiling a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premium accounting card, reflecting the accrued and paid individuals payments and remuneration in 2017 See "".

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

As we have already said, you need to fill out the calculation of insurance premiums in 2017 according to the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 () in compliance with 7 fundamental rules that are approved by the same document:

1. each field is intended for a specific indicator, it is impossible to supplement with other information;
2. pages are arranged in the corresponding cells in this way: "001", "002" ... "033";
3. two fields are allocated for the decimal fraction: the integer part is entered into the first, and the remainder into the second;
4. text fields are filled from left to right, starting from the first box;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, the Courier New font (16-18 point size) is used;
7. in the fields for quantitative and total indicators, put "0" ("zero"). In other cases, for example, when there are no textual indicators, put a dash in all character places of the field. However, when filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.

Now let's look at the procedure for filling out each section and applications using examples of calculating insurance premiums for the 1st quarter of 2017.

Title page

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

TIN and KPP

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

The value of the checkpoint - write in accordance with the registration document of the legal entity. Individual entrepreneurs put dashes in the "KPP" field (or leave it empty if the calculation is filled out on a computer for delivery in electronic form).

Correction number

Set the number of the adjustment on the cover page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you fill out the document and submit it to the tax office for the first time, then indicate the mark “0 - ​​-”.

Settlement (reporting) period

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

IFTS code

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

Location Code

As this code, show a numerical value indicating the affiliation of the IFTS, to which the RSV is surrendered for the 1st quarter of 2017. The codes used are presented in the table:

Name

The name of the organization or full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Leave one free space between words.

Form of reorganization or liquidation

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

OKVED codes

In the field "Code of the type of economic activity according to the OKVED2 classifier", enter the code according to the All-Russian classifier of types of economic activity. Bring in the "old" OKVED codes in the calculation of the RSV for the 1st quarter of 2017 is not possible.

Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields of the title page, write down the full name of the insured, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then a copy of the documentary confirmation of authority should be additionally attached to the reporting. With the design of the remaining cells of the title page, questions, most likely, will not arise. But if in doubt, be guided by the completed sample:

Annex 1: calculation of pension and medical contributions

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

• subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance";
• subsection 1.2 "Calculation of insurance premiums for compulsory health insurance";
• subsection 1.3 "Calculation of the amount of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations."

The first two subsections are required to be completed by all persons providing calculation of insurance premiums in 2017. Form the indicators of subsection 1.1 and 1.2 from the beginning of 2017. Where appropriate: Break down for January, February and March 2017. Consider the features of filling in the main fields of these sections and give samples.

Subsection 1.1: Pension Contributions

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

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

Subsection 1.2: Medical Contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. The order of filling in the lines of this subsection as part of the calculation for the 1st quarter of 2017 will be explained in the table and we will give an example of filling:

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

Annex 2: calculation of disability and maternity contributions

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

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

• "1" - if direct payments of insurance coverage are made from the budget of the FSS (if a pilot project of the FSS is implemented in the region, see "");
• "2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.

Let's decipher the order of filling in the remaining lines of this section and give an example:

The calculation of insurance premiums - 2017 was the period when it underwent changes. Although in general this report does not contain fundamentally new data, it is still worth paying attention to some of the nuances of filling it out and submitting it to the Federal Tax Service. Let's consider these nuances.

Who submits quarterly contributions

The obligation to regularly submit reports on insurance premiums at the end of the reporting period is assigned to the payers of these premiums who pay income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation):

• legal entities;
• individuals.

For payers of contributions who do not pay remuneration to individuals, such reporting is not relevant. An exception among them are the heads of farms, who must submit a report after the end of each year (clause 3 of article 432 of the Tax Code of the Russian Federation) and before the end of the year if they stop farming (clause 4 of article 432 of the Tax Code of the Russian Federation).

Regular reporting is done on a cumulative basis, based on the fact that the reporting period is a quarter, and the tax period, after which the counting of reporting periods begins anew, is a year (Article 423 of the Tax Code of the Russian Federation). The deadline for submitting these reports is the 30th day of the month following the end of the next reporting quarter and, accordingly, the year. It must be submitted not only at the place of registration of the reporting entity itself, but also at the place of registration separate subdivisions, making payments to individuals (clauses 7, 11 of article 431 of the Tax Code of the Russian Federation).

Payers with an average number of employees of more than 25 people are required to submit reports on contributions electronically (clause 10, article 431 of the Tax Code of the Russian Federation). For a smaller number, delivery on paper is acceptable.

What is the form of the report and where can I get its form

The contribution report is a form developed and approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7-11 / [email protected]). Officially, it is called "Calculation of insurance premiums", and for brevity we will call it RSV.

Features of filling out the calculation

Since the RSV report combined information that was presented before 2017 in several reporting forms, it turned out to be quite voluminous, consisting of 3 sections, 1 of which (2nd) applies only to heads of farms and, accordingly, other payers in reporting for 3rd quarter is not used. But the title page, which has a standard form for reports submitted to the Federal Tax Service, and the remaining 2 sections will have to be filled out:

• 1st, having 10 applications, each of which is devoted either to reflecting the calculation of the amount of contributions related to each of the funds, or to data justifying the calculation of contributions in a reduced amount;
• 3rd, containing personalized information intended for the FIU on the contributions of each individual who received the payment.

A number of applications to the 1st section may not be filled in if there is no data for them. This applies to information:

• on expenses incurred for sick leave and in connection with motherhood at the expense of social insurance funds;
• calculations using additional tariffs;
• contributions to additional social security;
• the possibility of applying reduced tariffs;
• payments of a certain type, not included in the base for taxation of contributions.

Thus, in the minimum possible volume, the RSV report for a legal entity or individual entrepreneur, in addition to the title page, will consist of:

• from section 1, which contains summary data on assessed contributions, reflected both in total amounts for each of the funds, and in their monthly breakdown;
• subsections 1.1 and 1.2 of annex 1 to section 1, devoted, respectively, to the calculation of contributions to pension and health insurance;
• Appendix 2 to Section 1, which will reflect the calculation of social insurance contributions related to temporary disability and maternity;
• section 3, reflecting personalized information.

Read more about the content of each section in the article. .

In the structural units of the RSV report, in contrast to the previously submitted reports to the funds, there are no places for entering information both on the balance of settlements at the beginning and end of the period and on the payment of contributions. That is, the form of the RSV is reduced to the usual for tax reporting, which generates data only on the amounts accrued for payment. OKTMO and KBK became its obligatory accessories.

The fields for displaying data in each of the structural units of the report have an arrangement that is somewhat unusual for the payer of contributions, but in general they do not contain anything fundamentally new.

Our team will help you fill out the calculation correctly .

Submission deadlines for RSV reporting for the 3rd quarter of 2017

The actual deadline for submitting the calculation of insurance premiums at the end of the 3rd quarter of 2017 falls on 30.10. 2017 (clause 7 of article 431 of the Tax Code of the Russian Federation). Violation of the deadline for submitting the RSV will be regarded as a failure to submit a report and will result in punishment for the payer of contributions under Art. 119 of the Tax Code of the Russian Federation.

Read more about this responsibility in the material. .

If the IFTS finds inconsistencies in figures or information about individuals in a report submitted on time, it will consider such a report not submitted and send a notification to the payer of contributions about this (clause 7 of article 431 of the Tax Code of the Russian Federation).

For information on under what errors the calculation of contributions will be considered not submitted, read .

The person submitting the report electronically will receive such a notification the next day, and the one who submitted it on paper can be sent within 10 days. The payer has 5 days (10 if the report was paper) from the date of sending the notification to return the report with updated data. If the taxpayer meets the deadline for submitting an updated calculation, then the date of submission of the submission will be the date of submission of the report, which was initially recognized as not submitted (clause 7 of article 431 of the Tax Code of the Russian Federation).

Clarification of previously submitted data

If an error is detected in the calculation of insurance premiums already accepted by the Federal Tax Service Inspectorate for the 3rd quarter of 2017, no matter what (arithmetic or informational error), the payer of contributions can be punished for it if the tax authorities discover it earlier than the payer himself. Penalties will be applied the same as for tax reporting, i.e. according to the Tax Code of the Russian Federation:

• under Art. 120 - for the distortion of data for the calculation of contributions;
• under Art. 122 - for underpayment of contributions;
• under Art. 126 - for unreliable information.

Therefore, if you independently identify an error in an already submitted RSV, you should immediately submit updated reports containing the correct information. Under certain circumstances, this will help to avoid punishment.

For instructions from the Federal Tax Service on clarifying the calculation, see Results

The calculation of insurance premiums for the 3rd quarter of 2017 is submitted to the IFTS by the payers of these premiums, who pay income to individuals, in the prescribed form and within the time specified in the Tax Code of the Russian Federation. The calculation fills in the mandatory structural units of this report, and if data is available, other sections of it. Violation of the deadline for submitting a report on contributions, as well as errors identified by the Federal Tax Service Inspectorate in it, will entail punishment for the payer of contributions in accordance with the rules of the Tax Code of the Russian Federation.

see also .