Unified calculation of insurance premiums - form. New requirements for workplaces approved

You need to report insurance premiums in 2017 to the Federal Tax Service, and not to extra-budgetary funds. Tax authorities have developed a new calculation form that replaces the previous 4-FSS and RSV-1 calculations; it must be applied starting with reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.

Read more about the new form, as well as the procedure for filling it out with an example, in this article.

The procedure for submitting the calculation of insurance premiums in 2017

Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.

With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that now the date for submitting the calculation of premiums from 2017 is the same for all policyholders, regardless of the method of submitting the calculation.

Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount of Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.

How to fill out the Calculation of insurance premiums in 2017

The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. All policyholders are required to submit the following parts of the Calculation:

• Title page,
• Section 1, containing summary data on insurance premiums payable to the budget,
• Subsection 1.1 of Appendix No. 1 of Section 1 – calculation of pension contributions,
• Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
• Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
• Section 3 – personalized information about insured persons.

The remaining subsections and annexes are presented if there is data to fill them out.

The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

In the 1st quarter of 2017, Alpha LLC accrued insurance premiums from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.

Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:

Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.

The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.

It will be more convenient to fill out the sections for calculating insurance premiums in 2017, the example of which we are considering, in the following sequence:

• First, let's fill in personalized information in section 3. This section is completed for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
• The next step is to fill out subsection 1.1 of appendix 1 of section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
• Next, fill in subsection 1.2 of appendix 1 of section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for health insurance are reflected only in this section of the Calculation.
• Social insurance premiums are calculated in appendix 2 section 1. If there were social insurance expenses (sick leave, benefits) during the billing period, then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 should be filled in. In our example, there were no such expenses, so Appendix 3 is not fill it out.
• Having completed the sections for each type of contribution, we fill in the last summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, so in our example the codes for 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
• In conclusion, we number all completed Calculation sheets and indicate their number in a special line on the Title Page. Under each section we will put the signature of the head and the date.

Unified calculation of insurance premiums. Sample filling

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

Appendix 1. Calculation of the amounts of insurance contributions for compulsory pension and health insurance to section 1.

Appendix 2. Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1.

Section 3. Personalized information about insured persons.

The main innovation of 2017 is undoubtedly the transfer of the control function of administering insurance premiums to the tax authorities. In this regard, for the first quarter of this year, an accountant will have to submit a calculation of insurance premiums to the tax office for the first time. It replaced the 4th reports, and not surprisingly, it is extremely rich in nuances of completion and presentation. The introduction of a unified calculation of contributions does not relieve companies from the obligation to submit reports to social insurance. In this case, this must be done using the new form 4-FSS.

Our material will help the accountant get through the reporting campaign for contributions in the first quarter of 2017 without any problems.

What is a single calculation of insurance premiums?

The calculation consists of a title page, information about the individual (not an individual entrepreneur) and three sections.

The cover page of the calculation (unlike existing forms) will not contain information about the reason for submitting the corrective calculation, the number of insured persons for whom data is submitted and the average number.

Section 1 contains “Summary of the obligations of the insurance premium payer.” This included generalized information on the calculation of contributions for three types of compulsory insurance (pension, medical and social) broken down by the last three months of the reporting period.

To decipher the summary data for the first section, ten appendices are provided, including:

• to calculate the amounts of contributions for various types of compulsory insurance, indicating the number of insured persons and individuals from whose payments contributions are calculated (including in an amount exceeding the maximum base);
• to confirm the conditions for the application of reduced tariffs on various grounds, including the social insurance rate of 1.8 for temporarily staying foreigners (Appendix 9);
• on calculations of contributions for additional tariffs;
• on expenses for disability and maternity benefits;
• on deciphering payments made from federal funds, etc.

Section 2 of the calculation (with one attachment) is filled out by the heads of peasant farms.

Section 3 is filled out according to personalized accounting data. It contains two subsections: information about the individual who is the recipient of the income, as well as information about the amount of payments in his favor and accrued insurance contributions to the Pension Fund.

The new form is applied starting with reporting for the first quarter of 2017.

The procedure for filling out the calculation, as well as the format for submitting it in electronic form, have also been approved.

As appendices to the filling out procedure, there are tables with codes for the categories of the insured person, constituent entities of the Russian Federation and other territories, types of documents for identification, the payer's tariff, and the place of submission of the calculation to the tax authority.

Came into force on 01/01/2017

Editor's note:

The control ratios of the indicators, which are given in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@, will help you check the correctness of filling out the calculation.

The calculation must be submitted no later than the 30th day of the month following the billing (reporting) period (quarterly) to the tax authority. Payments for the 1st quarter of 2017 must be submitted no later than May 2.

The territorial bodies of the Social Insurance Fund will check the accuracy of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of illness and in connection with maternity. To do this, tax officials will send information to the fund.

Please note: updated calculations, including for previous periods, must be submitted by payers of insurance premiums to the relevant bodies of the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation in the manner established by Federal Law No. 212-FZ of July 24, 2009.

The Federal Tax Service of the Russian Federation explained in which case a single calculation of insurance premiums will be considered not submitted

The calculation is considered not submitted in the following cases:

• information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3, 4, 5 of Appendix 1 of Section 1 of the calculation must coincide with the amounts of lines 240 of Section 3 for each month, respectively.
• Inaccurate personal data identifying insured individuals is indicated: Full name - SNILS - Taxpayer Identification Number (if available).

Editor's note:

Please note: a fine for these errors in the calculation can be avoided by eliminating the discrepancy within 5 business days from the date of notification from the tax office.

The Federal Tax Service of the Russian Federation answered four questions on filling out and submitting calculations for insurance premiums

The calculation in electronic form is submitted in accordance with the format approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The format describes the requirements for XML files for transmitting reports in electronic form to the inspectorate, which does not contain instructions for forming into batches. In this regard, the calculation is sent in a single file.

2.How to fill out the contribution calculation

Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ provides a machine-readable calculation form recommended for submission on paper, in which 4 characters are indicated in field 040 of Section 3. The format for transmitting reporting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to present information with a large number of company personnel.

3. How to fill out the contribution clarification

When clarifying section 3 “Personalized information about insured persons,” it includes information about those insured persons in respect of whom changes (additions) are made, indicating the serial number of the individual from the primary calculation.

Companies have the right to independently determine the serial number of information without specifying an index. The information is numbered in ascending order throughout the organization. It is not an error if the taxpayer uses a unique accounting number assigned by his accounting system, for example a personnel number.

From 01/01/2017, companies must pay fees and submit reports on them at their location and at the address of separate divisions that issue payments and other remuneration in favor of individuals.

The company must independently decide whether to vest its separate divisions (including a branch, representative office) with the authority to accrue payments and remunerations in favor of individuals or not. There are no exceptions for divisions of the largest taxpayers.

The Federal Tax Service must be notified if, since 2017, a separate unit has lost the authority to make payments or received them

• submits calculations for contributions and pays them exclusively at its location if it independently calculates payments and other remunerations in favor of all employees, including in favor of employees of the OP;
• having an OP vested with the specified powers, is obliged to pay insurance premiums and report to the location of the organization and to the location of the OP, while:

2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location.

Editor's note:

Editor's note:

the position of the Federal Tax Service of the Russian Federation differs from the conclusions of the Ministry of Finance of the Russian Federation, which were voiced in letter dated January 12, 2017 No. 03-02-07/1/556. The financial department explained that it is impossible to block the accounts of a legal entity due to failure to submit calculations for insurance premiums.

In fact, the opinion of the Ministry of Finance of the Russian Federation is more logical. The fact is that in Art. 76 of the Tax Code of the Russian Federation clearly states that the basis for suspending operations on a company account is a delay of more than 10 days in the submission of tax returns. A tax return and a calculation of insurance premiums are different documents; this rule cannot be applied if the calculation of contributions is not submitted on time.

Tax officials told how they will fine you for being late in submitting a new calculation of insurance premiums

Payers of contributions must submit to the Federal Tax Service a calculation of insurance premiums no later than the 30th day of the month following the billing or reporting period.

Violation of deadlines for submitting reports will be punishable under Art. 119 of the Tax Code of the Russian Federation. The fine will be 5 percent of the amount of contributions not paid on time, subject to payment (additional payment) based on the calculation, for each full or partial month of delay, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

The CEO may be fined for late submission of reports on insurance premiums within 1 year

The magistrate hearing this case came to the conclusion that there was no corpus delicti in the director’s actions and terminated the proceedings.

The district court judge came to the conclusion that at the time of consideration of the UPFR complaint, the statute of limitations for bringing the director to administrative liability had expired, since by virtue of Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, it is 3 months.

The Supreme Court of the Russian Federation decided that it was impossible to agree with this conclusion of the district court.

By virtue of Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation for violations of the insurance legislation of the Russian Federation, a person can be brought to administrative responsibility no later than 1 year from the date of the offense, and in case of a continuing violation - 1 year from the date of its discovery.

This period applies, inter alia, to Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.

Consequently, in this case, the deadline for holding the general director of the company accountable, taking into account the deadline for submitting the RSV-1 form (February 20, 2016), expired only on February 21, 2017. That is, it has not expired during the period of consideration by the district court judge.

DECISION of the Supreme Court of the Russian Federation dated February 13, 2017 No. 80-AD16-7

Editor's note:

The Supreme Court of the Russian Federation did not make a decision to hold the director accountable and did not send the case for a new trial, since by virtue of clause 2 of part 2 of art. 30.17 of the Code of Administrative Offenses of the Russian Federation, based on the results of consideration of a complaint against a resolution that has entered into legal force, a decision cannot be made that increases the administrative punishment or otherwise does not worsen the position of the person in respect of whom such a resolution was made.

This resolution can be considered a precedent, since previously not only lower courts believed that the statute of limitations under Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation is 3 months (resolution of the Irkutsk Regional Court dated August 13, 2014 No. 4a-490/2014, Samara Regional Court dated March 25, 2014 No. 4a-156/2014, Decision of the Sevastopol City Court dated March 2, 2016 No. 12-153/2016 ), but also the Supreme Court of the Russian Federation itself (Resolution dated May 11, 2012 N 41-AD12-5).

The main change in 2017 is that contributions from the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund are transferred under the administration of the Federal Tax Service (and they must be paid according to the new BCC to the Tax Office). In addition to contributions from the Social Insurance Fund.

As we can see from the table: it has not become easier for anyone, the reports have only increased.

Contributions can be offset against future payments only within the framework of one contribution (clause 1.1 of Article 78 of the Tax Code of the Russian Federation). Those. contributions for injuries cannot be counted in contributions from the Social Insurance Fund or the Pension Fund of the Russian Federation to the Federal Compulsory Compulsory Medical Insurance Fund.

You can generate a zero simplified tax system and send it to the Federal Tax Service online from. Moreover, you can do this absolutely free of charge.

Minimum wage

Payment by individual entrepreneur to the Pension Fund of Russia

From January 1, 2017, you need to pay a contribution to the Pension Fund under the new BCC and to the Federal Tax Service.

Also, starting from 2017, if you are late with reporting, a fine in the form of the maximum payment will not be assessed (RUB 154,851.84 in 2016).

Contributions to the Pension Fund: (7500*26%*12)=23400 rubles.

Contributions to the FFOMS: (7500*5.1%*12)= 4590 rubles.

The total insurance premium for individual entrepreneurs in 2017 will be: 27,990 rubles.

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 27,990 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before April 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of the Russian Federation) . Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Partial period calculator.

From July 11, 2016, when registering individual entrepreneurs and LLCs, you must use the new OKVED.

From January 1, 2017, when registering legal entities and individual entrepreneurs, instead of OGRN and OGRNIP, a Unified State Register of Legal Entities (form No. P50007) or Unified State Register of Entrepreneurs (form No. P60009) is issued. To find out what an individual entrepreneur or organization has entered into the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, there will be a record sheet of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs (order of the Federal Tax Service of Russia dated September 12, 2016 No. ММВ-7-14/481@).

New base limits for 2017 have already been approved (Resolution of the Government of the Russian Federation dated November 29, 2016 No. 1255):

in the Pension Fund of Russia - 876,000 rubles;

to the Social Insurance Fund (contributions in case of temporary disability and in connection with maternity) - 755,000 rubles.

Note. Insureds will continue to report to the Social Insurance Fund for accident contributions using the amended Form 4-FSS (Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381). And the RSV-1 form is not submitted for the reporting periods of 2017.

Interaction with the Social Insurance Fund and the Pension Fund of Russia

Despite the fact that the administration of contributions has transferred to the Federal Tax Service, policyholders will continue to interact with the funds.

Traditionally until April 15 you need to send a certificate confirming the main type of activity and a corresponding application to the Social Insurance Fund. In 2017, the deadline falls on a Saturday, so the certificate must be submitted by April 14, 2017 (please note that for this type of report it is not possible to shift the deadline to the next working day if the deadline falls on a weekend).

If the certificate is not submitted to the Social Insurance Fund, the fund will independently determine the risk class of the enterprise and will do this according to the new rules. From 2017, the FSS will select the highest class of professional risk from the types of activities declared in the Unified State Register of Legal Entities. At the moment, the assignment of a hazard class is based on the types of activities actually carried out (Resolution of the Government of the Russian Federation of June 17, 2016 No. 551).

In order to receive benefits from the Social Insurance Fund, policyholders submit a number of documents, including Form 4-FSS. In 2017, the procedure is changing - it will be possible to receive benefits on the basis calculation certificates .

Valid in Russia pilot project for direct benefit payments to employees' accounts. The project period ends in December 2016 (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294). However, the Ministry of Labor presented a draft to extend the “pilot” until 2019. If the changes are approved, 39 more regions will be included in the pilot project.

A positive change would be rescheduling for SZV-M— starting from the new year, the report must be submitted by the 15th day of the month following the reporting month (clause 4 of article 2 of the Federal Law of July 3, 2016 No. 250-FZ).

Until March 1 Every year, policyholders must submit information about the length of service of insured persons (including persons who have entered into a private insurance policy, for which insurance premiums are calculated). Until 2017, this information was submitted as part of the RSV-1 form, but due to its abolition, the information will have to be indicated in a different form. The new employee experience form has not yet been approved.

Income tax

In the new year, accountants will have to calculate income taxes at new rates. The general rate will remain the same - 20%. But the distribution by budget will be as follows (Article 284 of the Tax Code of the Russian Federation):

• federal budget - 3%;
• budgets of constituent entities of the Russian Federation - 17%.

Let us remind you that in 2016 the rates are 2% and 18%, respectively.

Note, that the annual income tax return will have to be submitted using a new form.

The changes will affect the procedure for accounting for losses of previous years (Federal Law dated November 30, 2016 No. 401-FZ). In the period from 2017 to 2020, the tax base for profits can be reduced by no more than 50 percent. However, the time limit for carrying forward losses will be lifted (until 2017, it was allowed to carry forward losses for no more than 10 years).

Taxpayers will be able to factor in even more costs. So, for example, in the list of other expenses in Art. 264 of the Tax Code of the Russian Federation, a new type has been added - expenses for assessing the qualifications of employees (Federal Law dated July 3, 2016 No. 251-FZ).

In 2017, depreciation will need to be determined taking into account the new classifier. The rule applies to newly acquired fixed assets and property put into operation in 2017.

· services for the transportation of passengers and luggage by public railway transport in long-distance traffic are subject to a zero VAT rate (clause 9.3 clause 1 of Article 164 of the Tax Code of the Russian Federation).

In 2017, most companies will be required to submit clarifications in response to the requirements of the Federal Tax Service electronically. The rule is established for those who submit declarations via the Internet (clause 3 of Article 88 of the Tax Code of the Russian Federation).

Penalties for late payment of taxes

If companies are late in paying taxes, they will be assessed penalties based on 1/300 of the refinancing rate. From October 1, 2017, penalties for debt over 30 calendar days will increase to 1/150 of the refinancing rate (Clause 13, Article 1 of Federal Law No. 401-FZ of November 30, 2016).

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Accounting statements in 2017 to the Federal Tax Service and Rosstat

**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.