Line 120 in RSV filling. Calculation of insurance premiums (filling example)

What should be reflected in the indicator of the line “Average headcount” on the title page of 4-FSS and RSV-1 for 2016?
In which section and on which line should I indicate the return of funds for insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund, so that as of January 1 the report would be zero, since there was no activity?
Can the Pension Fund of Russia demand that an LLC accrue wages for the previous period in the amount of the minimum wage in our region if the organization does not work?
What to do with a report that has a negative protocol?

Question

How to draw up Appendix 2 (cont. 1) and section 1 (cont. 1) lines 120, 121, 122, 123 in the calculation of insurance premiums, if there are expenses for pregnancy and childbirth and cover the accrual. The tax office said that there should be no negative amounts. the thing is that I read that 110-113 and 120-123 lines cannot be filled in at the same time. if in line 123 of section 1 there is an excess of expenses over contributions, then line 113-0. Then in line 110 - indicate the total accrual for nine months, including the 3rd quarter of 2017, or since page 113-0, then line 110 without this value.

Answer

Lilia Gabsalyamov answers: expert in the field of legal regulation of insurance premiums.

1. In ERSV, fill out lines 010-080 of Appendix 2. To fill out line 090, use the formula line 090 = line 060 – line 070 + line 080. If the result is positive, then in line 090 indicate the sign “1”. If the result is negative, then in line 090 indicate the resulting value without the minus, but the sign will be “2”.

2. If the value of line 090 “total for the billing period” has the attribute “1”, transfer it to line 110 of section 1. In this case, indicate “zero” in line 120. If the value of line 090 “total for the billing period” has the attribute “2”, transfer it to line 120 of section 1. In this case, indicate “zero” in line 110.

3. If the value of line 090 “1 month” has the attribute “1”, move it to line 111 of section 1. In this case, indicate “zero” in line 121. If the value of line 090 “1 month” has the attribute “2”, transfer it to line 121 of section 1. In this case, indicate “zero” in line 111.

4. If the value of line 090 “2nd month” has the attribute “1”, move it to line 112 of section 1. In this case, indicate “zero” in line 122. If the value of line 090 “2nd month” has the attribute “2”, transfer it to line 122 of section 1. In this case, indicate “zero” in line 112.

5. If the value of line 090 “3rd month” has the attribute “1”, move it to line 113 of section 1. In this case, indicate “zero” in line 123. If the value of line 090 “3rd month” has the attribute “2”, transfer it to line 123 of section 1. In this case, indicate “zero” in line 113.

How to prepare and submit to the Federal Tax Service a calculation of insurance premiums (ERSV)

For compulsory social insurance. On line 100, indicate the BCC for contributions to compulsory social insurance.

When filling out indicators for social insurance contributions, consider the following features. Section 1 has two blocks: contributions payable (lines 110–113) and the amount of excess of social security expenses over the amount of insurance contributions (lines 120–123). For each reporting period, report either contributions payable or the amount of excess expenses. One of the values must be zero. For example, if you have insurance premiums due in April, you must reflect this amount on line 111. And on line 121 you need to put a zero. That is, there cannot be simultaneously indicators:
– in line 110 and line 120;
– line 111 and line 121;
– line 112 and line 122;
– line 113 and line 123.

One of these strings must be null.

To complete this section, . Pay attention to the attribute code from line 090. Reflect amounts with attribute code “1” in lines 110–113*:

– on line 110 – for the billing (reporting) period. That is, on a cumulative basis;
– lines 111–113 – for the last three months of the billing (reporting) period. If in any period there is no indicator with code “1”, and the amount with code “2” is indicated, enter zero in the corresponding line.

Indicators from line 090 with attribute code “2” are reflected in lines 120–123*:
– on line 120 – for the billing (reporting) period;
– lines 121–123 – for the last three months of the billing (reporting) period. If in any period there is no indicator with code “2”, and the amount with code “1” is indicated, enter zero in the corresponding line.

This is provided for in paragraphs 5.1–5.21 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

An example of how to reflect insurance contributions to the social insurance fund and social insurance costs in section 1 and appendix 2 to section 1. The organization uses an offset system

"Alpha" pays insurance premiums at the basic rate. Data on accrued insurance contributions to the Social Insurance Fund, as well as the amounts of accrued benefits for 9 months are shown in the table:

Period	Insurance premiums accrued	Benefits accrued	Reimbursed by FSS	The amount of excess of insurance premiums over expenses in the Social Insurance Fund
Half year	150 100	15 000	–	135 100
July	50 200	12 500	–	37 700
August	52 000	163 000	–	-111 000
September	48 000	151 000	–	-103 000
III quarter	150 200	326 500	–	-176 300
9 months	300 300	341 500	–	-41 200

Based on the results of nine months, the third quarter, as well as for August and September, the amount of expenses exceeded the amount of calculated insurance premiums. Therefore, in these periods, the accountant reflected the amounts in line 090 with the characteristic code “2”. In July, the amount of insurance premiums exceeded social insurance expenses, so in July, on line 090, the accountant reflected the amount with the attribute code “1”. The accountant filled out Appendix 2 to Section 1 as follows.

In section 1, the accountant reflected these amounts as follows.

In the section “Amount of insurance premiums payable”:
– on line 111 – 37,700 rubles. (amount with attribute code “1” from column 6 of line 090 of appendix 2 to section 1);
– lines 110, 112 and 113 – zeros.

In the section “The amount of excess of social security expenses over the amount of insurance contributions”:
– on line 120 – 41,200 rub. (amount with attribute code “2” from column 2 of line 090 of appendix 2 to section 1);
– line 121 – zero;
– line 122 – 111,000 rubles. (amount with attribute code “2” from column 8 of line 090 of appendix 2 to section 1);
– line 123 – 103,000 rubles. (amount with attribute code “2” from column 10 of line 090 of appendix 2 to section 1).

In line 120 of DAM 1, section 1, information about additionally accrued insurance premiums from the beginning of the billing period is reflected, and they are deciphered in section 4 of the current calculation of DAM-1. Previously, because of such filling in line 120 RSV, the fund could fine the company. There shouldn't be any controversy now.

Filling out line 120 RSV 1

If the company shows additional accrued contributions in the current calculation RSV-1 line 120 Section 1, the fund will not fine her. The Pension Fund of Russia announced this decision in a letter dated November 20, 2014 No. NP-30-26/14991.

Due to errors found in previously submitted contribution reports, it is necessary to submit an updated calculation. And in order to avoid a fine for underestimating contributions, before submitting the adjustment, you must pay the additional accrued difference and late fees (Clause 1, Article 17 of the Federal Law of July 24, 2009 No. 212-FZ). But in practice, funds accept the updated PFR RSV-1 form only until the 1st day of the third calendar month following the reporting period (PFR letter dated June 25, 2014 No. HII-30-26/795I). And if the company did not make it within this deadline, then the errors will need to be corrected along with the next calculation. And reflect additional contributions to line 120 section 1 calculations with explanation in section 4.

The Fund unequivocally responded in the commented letter that with such correction of errors there are no grounds for a fine. The main thing is to fulfill two conditions. Firstly, before submitting the calculation, you must pay additionally accrued contributions, which are reflected in line 120 RSV 1 2015, as well as calculate and transfer penalties. Secondly, it is necessary to have time to correct the error before the fund discovers it.

Filling out line 120 RSV 1 in 2018

After January 1, 2016, information for nine months must be clarified in the calculation for 2015. To do this, fill out section 6 with the adjustment type Corrective or Cancelling. And additionally accrued contributions are shown in line 120 RSV 1 section 1 and deciphered in section 4.

At the same time, before the company corrects the inaccuracies, the fund can order an inspection and detect the errors itself. Then a fine is not excluded. Therefore, if a company has underestimated contributions, then it is worth paying them as soon as an error is discovered, and the reporting can be corrected later. The fine is calculated only from arrears arising due to an understatement of the base. And if the insured has overpaid, then there is no basis for holding him liable (resolution of the Federal Arbitration Court of the West Siberian District dated February 14, 2014 No. A27-5748/2013).

"Salary", 2013, N 7

In what cases must payers of insurance premiums fill out line 120 “Additional insurance premiums since the beginning of the billing period, total” in the PFR RSV-1 calculation? How are its indicators related to the indicators of section. 4 named calculation? The answers to these questions are in the article.

Note. The PFR RSV-1 calculation form was approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n.

Line 120 section. 1 “Calculation of accrued and paid insurance premiums” the policyholder fills out in two cases. They are listed in clause 7.3 of the Procedure for filling out calculations for insurance contributions for compulsory pension and health insurance (form RSV-1 PFR), approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n (hereinafter referred to as the Procedure).

The first case is additional accrual based on inspection reports. The policyholder fills out line 120 section. 1 form RSV-1 PFR, if two conditions are met:

additional insurance premiums were accrued to him based on inspection reports (office and (or) on-site inspections);
in the reporting period, decisions to bring him to justice came into force.

Note. As part of an on-site inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct an on-site inspection was made (Part 9, Article 35 of Federal Law No. 212-FZ of July 24, 2009) can be checked.

If the demand for payment of arrears of insurance premiums is sent to the policyholder not based on the results of an audit (there are no acts or decisions), line 120 is not filled in. In this case, the payer must pay it, and he does not need to submit an updated calculation to the Pension Fund in the form of RSV-1 Pension Fund.

The second case is that additional charges were made by the policyholder himself. The policyholder fills out line 120 of the RSV-1 Pension Fund form, if he independently calculated additional insurance premiums after discovering that he did not reflect or did not fully reflect the information, and also errors leading to underestimation of insurance premiums, payable for previous reporting periods in accordance with Art. 7 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law N 212-FZ).

In both cases, except for line 120 section. 1 form RSV-1 PFR, the policyholder must fill out:

line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” section. 1;
section 4 "Amounts of additionally accrued insurance premiums from the beginning of the billing period."

Let us dwell in more detail on the order of filling out lines 120 and 121 of sections. 1 and sec. 4 forms RSV-1 PFR.

Filling out line 120 of section 1 of the RSV-1 Pension Fund form

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (based on inspection reports or independently identified an error that led to an underestimation of the amount of insurance premiums), it must show the additional accrual of insurance premiums on line 120 of the PFR form RSV-1:

for the insurance part of the labor pension (column 3);
the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by individual categories of payers who pay insurance premiums at an additional rate. They indicate:

in column 5 - the amount of contributions accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ;
in column 6 - from part 2 of Art. 58.3 of Law No. 212-FZ.

Additional charges in columns 5 and 6 are reflected only for 2013, since insurance premiums at additional rates of 4 and 2% on payments to employees with special working conditions who are entitled to early retirement have been paid by insurers only since 2013 (clause 1 and 2 Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Filling out line 121 of section 1 of the RSV-1 Pension Fund form

IN column 3 Line 121 reflects the amounts of additionally accrued insurance premiums from amounts exceeding the maximum base value for calculating insurance premiums. Insurance premiums for compulsory pension insurance for amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.2 of Law No. 212-FZ). They began paying insurance premiums at a rate of 10% in 2012 (Part 1, Article 58.2 of Law No. 212-FZ). Consequently, additional accrual of insurance premiums from amounts exceeding the maximum base value is possible only starting from 2012.

Let us remind you that insurance premiums paid at a rate of 10% are intended only to form the solidary part of the tariff of the insurance part of the labor pension.

Note. Policyholders applying reduced insurance premium rates are exempt from paying insurance premiums at a rate of 10%.

Columns 4, 5, 6 and 7 Line 121 is not filled out by policyholders under any circumstances (this is not provided for by the PFR RSV-1 calculation form itself).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012., including at the 10% tariff, he must reflect this amount in the calculation of the RSV-1 Pension Fund for the current reporting period:

in column 3 lines 121;
column 6 section. 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years policyholders did not accrue contributions at the additional 10% rate.

Note. Limit values of the base for calculating insurance premiums

The maximum value of the base for calculating insurance premiums, established by Part 4 of Art. 8 of Law N 212-FZ, is indexed annually (from January 1 of the corresponding year) taking into account the growth of average wages in the Russian Federation.

In 2012, the maximum value of the base was 512,000 rubles. (Resolution of the Government of the Russian Federation dated November 24, 2011 N 974), in 2013 it is equal to 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 N 1276).

Filling out section 4 of the RSV-1 Pension Fund form

Column 2. Payers of insurance premiums who filled out line 120 of section. 1 of the RSV-1 Pension Fund form, must also be filled out in section. 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as a basis for additional accrual of insurance premiums in column 2 of section. They will indicate 4 RSV-1 PFR forms:

1 - when additionally accruing insurance premiums based on inspection reports;
2 - with independent additional assessment of contributions.

Note. If the policyholder’s situation does not apply to either the first or the second case (for example, the requirement to pay arrears in contributions was not sent to him based on the results of an audit), fill out section. 4 is not needed.

Fill out section 4 is needed only when the amount of contributions is adjusted, but the base for their calculation does not change. If the basis for calculating insurance premiums has changed, an updated calculation must be submitted. Additional charges with a minus sign in Sect. 4 are not reflected.

Example 1. In November 2012, the payer of insurance premiums submitted to the Pension Fund an updated calculation in the form of RSV-1 Pension Fund for the first quarter of 2012. During a desk audit of this calculation, the Pension Fund came to the conclusion that the organization unlawfully applied reduced tariffs when calculating insurance premiums for 2012 , which led to an underestimation of insurance premiums.

Based on the results of the inspection, an act dated January 21, 2013 was drawn up and a decision was made on February 19, 2013 to hold the insured accountable for violating the legislation of the Russian Federation on insurance premiums. Based on the decision of the organization, additional insurance premiums were accrued for 2012. How to reflect the additional accrued amount of insurance premiums in the calculation using the RSV-1 Pension Fund form?

Solution. Since the decision to hold the policyholder liable was dated February 19, 2013 (the deadline for submitting the calculation in the RSV-1 Pension Fund form for 2012 expired on February 15, 2013), the policyholder must show the additional accrual of insurance premiums for 2012 in the calculation for the first quarter of 2013 .

In this case, the amount of insurance premiums is adjusted, but the base for their calculation does not change. Therefore, the payer of insurance premiums must reflect the additional accrued amount of insurance premiums:

on line 120 “Additional insurance premiums accrued from the beginning of the billing period” section. 1;
line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” section. 1. The policyholder did not have the right to apply a reduced tariff in 2012; accordingly, he must pay additional insurance premiums at a rate of 10% for payments in excess of the maximum base for calculating insurance premiums;
in Sect. 4 "Amounts of additionally accrued insurance premiums from the beginning of the billing period."

Note. The base for calculating insurance premiums is determined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law No. 212-FZ.

Columns 3 and 4 section 4 RSV-1 forms of the Pension Fund of the Russian Federation are intended to reflect the period for which insurance premiums were identified and additionally accrued.

In column 5 shows the amount of additionally accrued insurance premiums for the insurance part (total), and in column 6- that part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding RUB 512,000).

In column 7 the amount of additionally accrued insurance premiums for the funded part is reflected.

Columns 8 and 9 are intended to indicate additional accrued insurance premiums at an additional rate for certain categories of insurance premium payers. Column 8 shows the amounts accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ, and in column 9 - in accordance with Part 2 of the same article.

In column 10 the amounts of additionally accrued insurance premiums for compulsory health insurance are indicated.

Comparison of indicators for lines 120 and 121 of section 1 and the line “Total additionally accrued” of section 4

Indicators section. 4 duplicate the indicators of lines 120 and 121 of section. 1, in connection with which the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

columns 3 lines 120 and columns 5 lines “Total additional accrued” section. 4;
columns 4 lines 120 and columns 7 lines “Total additionally accrued” section. 4;
columns 5 lines 120 and columns 8 lines “Total additional accrued” section. 4;
columns 6 lines 120 and columns 9 lines “Total additional accrued” section. 4;
columns 7 line 120 and column 10 line “Total additional accrued” section. 4;
columns 3 lines 121 and columns 6 lines “Total additional accrued” section. 4.

From theory to practice

Let us show the completion of lines 120 and 121 of section. 1 and sec. 4 RSV-1 Pension Fund forms as an example.

Example 2. In 2013, the Pension Fund conducted an on-site inspection of the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance contributions for compulsory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.

Based on its results, an act dated 03/04/2013 N 150023300001138 was drawn up and a decision dated 04/01/2013 N 015 023 12 RK 0001011 was drawn up to hold the organization accountable for violating the legislation of the Russian Federation on insurance premiums.

Note. A certificate of identification of arrears from the payer of insurance premiums (form 3-PFR) was approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n.

In accordance with this decision, the organization accrued additional insurance premiums for the first quarter of 2011 in the amount of 3839.65 rubles, including:

3210 rub. - for the insurance part of the labor pension;
RUB 629.65 - for compulsory health insurance.

In addition, in March 2013, the Federal Social Insurance Fund of the Russian Federation did not accept benefits paid in October 2012. In connection with the restoration of benefit amounts, the organization accrued additional insurance contributions, including to the Pension Fund of the Russian Federation (2987.76 rubles) and the Federal Compulsory Medical Insurance Fund (333 rubles). .).

How to reflect the additional accrual of insurance premiums for both cases in the calculation using the PFR form RSV-1?

Solution. The organization must reflect the additional accrual of insurance premiums in the calculation for the first half of 2013 as shown in the samples on p. 34.

Sample 1

Filling out lines 120 and 121 of section 1 of the RSV-1 calculation of the Pension Fund of Russia (fragment)

Sample 2

Filling out section 4 of the PFR RSV-1 calculation (fragment)

N p/p	Base For additional charges insurance contributions	Period, for which identified and additionally accrued insurance contributions	Amount of additionally accrued insurance premiums (RUB kopecks)
insurance contributions for compulsory pension insurance	insurance contributions to mandatory medical insurance
year	month	insurance part	cumulative Part	at an additional rate for individual categories insurance payers contributions
total	including from the amounts exceeding limit size bases for accruals insurance contributions	V compliance with part 1 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ	V compliance with part 2 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ
1	2	3	4	5	6	7	8	9	10
1	1	2011	2	3210,00	0	0	0	0	629,65
2	2	2012	10	1698,00	653,01	636,75	0	0	333,00



Total accrued	4908,00	653,01	636,75	0	0	962,65

If, according to an inspection report dated, for example, June 2013, the decision to hold the policyholder liable came into force in July 2013, additional accrued insurance premiums must be reflected in the PFR RSV-1 calculation for 9 months of 2013.

N.A. Yamanova

Scientific editor

magazine "Salary"

The calculation of insurance premiums combines data on all types of deductions and is submitted to the Federal Tax Service in accordance with the requirements of Art. 431 Tax Code of the Russian Federation. Information about deductions for insurance for temporary disability and in connection with maternity (VNiM) is indicated in line 090 of Appendix 2 of Section 1 of the calculation. The indicator is final, the calculation of which takes into account the data of lines 060, 070, 080. To obtain the correct indicator of line 090, it is necessary to correctly enter into the calculation all the components of the amount involved in obtaining the total value.

The procedure for calculating the indicator on line 090

The line 090 indicator is determined as the difference between the VNIM contributions calculated on line 060 and the employer’s expenses for targeted payments indicated on line 070, increased by the amount of reimbursed expenses on line 080 of Appendix 2, Section 1.

Signs of amounts indicated by line

The indicator indicated on line 090 has a sign that allows you to determine the result of the calculation, which results in the amount to be paid or reimbursed and offset (excess of expenses over calculated contributions).

The amount always has a positive value; the negative indicator is not shown on the line. The condition for the mandatory indication of signs of payment or compensation is established in clause 11.15 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

Data reporting period

Calculation line 090 does not indicate reimbursement data for expenses incurred before 2017. Information is presented only for the current calendar period. The final indicator is compiled from the data in boxes 060, 070, 080. Indicators are presented for the periods:

From the beginning of the calendar year, accepted as the billing period.
Last 3 months of the reporting period.
Monthly for the last quarter of the period.

For example, when calculating the total data of window 090, the amounts of reimbursement of expenses of window 080 are used, received from the beginning of the reporting year, for the last 3 months with a monthly breakdown, but declared by the employer only in the billing period. Indemnities for earlier periods, despite the actual receipt to the policyholder's bank account, are not taken into account in the calculation.

Information on contributions from participants in the pilot project

A number of regions took part in the FSS pilot project, within the framework of which benefits are paid for insured events. The creation and implementation of the conditions for a pilot project that simplifies payments is indicated in Government Decree No. 294 dated April 21, 2011.

The Social Insurance Fund pays benefits directly to insured persons, with minimal participation from employers. The task of enterprises is to cooperate in the exchange of documents and the submission of mandatory information. When using the pilot project, employers do not have to submit data:

About expenses incurred to pay benefits in the event of insured events.
About funds received from the Social Insurance Fund as part of the employer’s expenses that exceeded the amount of deductions.

Information about the employer's expenses is not provided due to the absence of an obligation on the enterprise to make them. Line 070 is not filled in by participants in the pilot project; line 090 reflects the indicators of calculated contributions to be paid. Participants in the pilot project submit only accrued employee benefit contributions. The procedure for accounting for reimbursed funds when changing the region is indicated in the letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11/12778@.

Insurance premiums of persons who changed a region not participating in the pilot project to a participant region are reflected in the calculation in the reporting period. The condition is true for deductions and expenses, regardless of the moment of their occurrence during the accounting year.

Acting State Advisor of the Russian Federation 2nd class. S.L. Bondarchuk

Common mistakes when generating data

In the process of generating line 090 indicator data, inaccuracies are sometimes allowed. The total indicator may be incorrect due to incorrectly entered data on lines 060, 070, 080.

Error	Correction procedure
The sum of the windows 060, 070 or 080 is indicated incorrectly	Generate correct indicators, submit updated calculations
Entering into the report information about the amounts compensated by the Social Insurance Fund for the previous tax period	Indicators not related to the period must be excluded from the calculation and updated data must be provided
The employer's expenses for the first 3 days of incapacity for work are included, paid at the expense of the company's funds	When the employer's expenses are included in the calculation, an underestimation of the amount of current contribution payments occurs, which the Federal Tax Service can detect during a desk audit. The amount of expenses of the first 3 days must be excluded from the calculation when submitting an adjustment

In some cases, the error is identified by the taxpayer. If an error is detected by the Federal Tax Service, the company notifies the tax authority about the discrepancy in the data. The organization is obliged to provide updated data within 5 days after the Federal Tax Service Inspectorate sends a notification for an electronic reporting form or 10 days for calculations submitted on paper. If the deadlines for submitting clarifications are met, the date of submission of the calculation is considered to be the day of submission of the primary document.

Adjusting indicators when an error is detected

When submitting an updated calculation, the presence of errors in section 3 is taken into account. Data on the movement of contributions is composed of the amounts of each employee, so the reason for erroneous data may be in personal indicators. If incorrect data is not included in the employee information, section 3 will not be submitted. The remaining sections, even if there are no errors, are submitted in the adjusted calculation.

The adjustment number is entered in an incremental manner, taking into account previously submitted clarifications. Submission of updated data is carried out at the place of registration of the enterprise.

The determination of the territorial body for submitting the calculation is indicated in the letter of the Federal Tax Service dated August 17, 2017 No. ZN-4-11/16329@.

If a separate structure of the organization has changed its location during the billing period, having registered the change of address in the prescribed manner, the calculation is submitted at the new location. There is no need to confirm the data; information about changes in data is transmitted by the territorial offices of the Federal Tax Service. The calculation indicates a new checkpoint assigned by the Federal Tax Service to a separate division.

Acting State Advisor of the Russian Federation, 2nd class N.S. Zavilova.

Example of indicator calculation

When calculating, data on payments to employees, the base received, accrued contributions, and benefits provided are used.

The company Smena LLC was registered in March 2017. In March, the enterprise made contributions to VNiM in the amount of 8,600 rubles, expenses amounted to 2,450 rubles. In the reporting period for the 1st quarter of Smena LLC, data on the movement of contributions is indicated by the lines:

060 – 8,600 rubles;
070 – 2,450 rubles;
There is no value in line 080.
In 090, the difference between data 060 and 070 is 6,150 rubles.

Window indicator 090 is set to “1”, confirming the amount calculated for payment. The amount is transferred to section 1 of the calculation.

Movement of the indicator reflected in line 090

The total values presented in detail in the reporting are reflected in section 1 of the calculation. When specifying data:

Amounts are indicated for the billing period and the last 3 months, broken down by month.
Contributions paid by the enterprise are not reflected in the section. The indicators reflect the amounts accrued for payment or reimbursement.
Based on these indicators in window 090, lines 110-113 and 120-123 are filled in in strict accordance with the month of filling and the characteristic obtained during the calculation.
If sign “1” appears in window 090, the amount is transferred to lines 110-113, if there is “2”, the amount is reflected in 120-123. Filling out lines in the same period with different characteristics is excluded. The indicator at the end of the period can either be due or indicate an excess of expenses and debt to the Social Insurance Fund.

Question No. 1. Is it necessary to submit a calculation of insurance premiums for an organization registered in December?

The date of registration of the enterprise does not matter when considering the need to submit the calculation. The calculation is submitted by all organizations and individual entrepreneurs, regardless of the duration of activity in the reporting period.

Question No. 2. Is it possible, instead of submitting an updated calculation for the half-year, to recalculate the indicators in the current period for 9 months?

The indicators are not recalculated; enterprises must provide updated data for the period in which errors were identified.

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (based on inspection reports or independently identified an error that led to an underestimation of the amount of insurance premiums), it must show the additional accrual of insurance premiums on line 120 of the RSV-1 Pension Fund form:

for the insurance part of the labor pension (column 3);
the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by individual categories of payers who pay insurance premiums at an additional rate. They indicate:

in column 5 - the amount of contributions accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ;
in column 6 - from part 2 of Art. 58.3 of Law No. 212-FZ.

Column 3 of line 121 reflects the amounts of additionally accrued insurance premiums from amounts exceeding the maximum base for calculating insurance premiums. Insurance premiums for compulsory pension insurance for amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.

Let us remind you that insurance premiums paid at a rate of 10% are intended only to form the solidary part of the tariff of the insurance part of the labor pension.

Note. Policyholders applying reduced insurance premium rates are exempt from paying insurance premiums at a rate of 10%.

Columns 4, 5, 6 and 7 of line 121 are not filled out by policyholders under any circumstances (this is not provided for by the PFR RSV-1 calculation form itself).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012, including at the 10% rate, he must reflect this amount in the calculation of the RSV-1 Pension Fund for the current reporting period:

in column 3 lines 121;
column 6 section. 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years policyholders did not accrue contributions at the additional 10% rate.

Note. Limit values of the base for calculating insurance premiums

Column 2. Payers of insurance premiums who filled out line 120 of section. 1 of the RSV-1 Pension Fund form, must also be filled out in section. 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as a basis for additional accrual of insurance premiums in column 2 of section. They will indicate 4 RSV-1 PFR forms:

1 - when additionally accruing insurance premiums based on inspection reports;
2 - with independent additional assessment of contributions.

Note. If the policyholder’s situation does not apply to either the first or the second case (for example, the requirement to pay arrears in contributions was not sent to him based on the results of an audit), fill out section. 4 is not needed.

Example 1. In November 2012, the payer of insurance premiums submitted to the Pension Fund an updated calculation in the form of RSV-1 Pension Fund for the first quarter of 2012. During a desk audit of this calculation, the Pension Fund came to the conclusion that the organization was unlawful in calculating insurance premiums for 2012. applied reduced tariffs, which led to an underestimation of insurance premiums.

on line 120 “Additional insurance premiums accrued from the beginning of the billing period” section. 1;
line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” section. 1. The policyholder did not have the right to apply a reduced tariff in 2012; accordingly, he must pay additional insurance premiums at a rate of 10% for payments in excess of the maximum base for calculating insurance premiums;
in Sect. 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”

Note. The base for calculating insurance premiums is determined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law No. 212-FZ.

Columns 3 and 4 sections. 4 RSV-1 forms of the Pension Fund of the Russian Federation are intended to reflect the period for which insurance premiums were identified and additionally accrued.

Column 5 shows the amount of additionally accrued insurance premiums for the insurance part (total), and column 6 shows the part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding RUB 512,000).

Column 7 reflects the amount of additionally accrued insurance premiums for the funded part.

Columns 8 and 9 are intended to indicate additional accrued insurance premiums at an additional rate for certain categories of insurance premium payers. Column 8 shows the amounts accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ, and in column 9 - in accordance with Part 2 of the same article.

Column 10 indicates the amounts of additionally accrued insurance premiums for compulsory health insurance.

Appendix 10 is filled out by payers who paid income to students who worked in student teams. These payments are not subject to contributions to the Pension Fund of the Russian Federation if the following conditions are simultaneously met:

— the student is studying at a higher education or secondary education organization;
— form of education — full-time;
— the student team is included in the federal or regional register;
— an employment or civil contract has been concluded with the student for the performance of work or the provision of services.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, the number of completed lines 020-100 must correspond to the number of students.

In columns 1-5 of line 010, the total amounts of payments made to students are automatically calculated.

— on line 020 — a unique serial number, starting from 001;

— on lines 030-050 — student’s full name;

- on lines 060-070 - date and number of the certificate of membership in the student squad;

- on lines 080-090 - date and number of the certificate of full-time study during the period of membership in the student squad.

On line 100, for each student, the amounts of payments are indicated from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Line 110 indicates the unique student number from line 020.

Line 120 reflects the name of the youth or children's association that receives state support and of which the student is a member.

Lines 130-140 indicate the date and number of the entry in the register.

Comparison of indicators for lines 120 and 121 of section 1 and the line “Total additionally accrued” of section 4

Indicators section. 4 duplicate the indicators of lines 120 and 121 of section. 1, in connection with which the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

columns 3 lines 120 and columns 5 lines “Total additional accrued” section. 4;
columns 4 lines 120 and columns 7 lines “Total additionally accrued” section. 4;
columns 5 lines 120 and columns 8 lines “Total additional accrued” section. 4;
columns 6 lines 120 and columns 9 lines “Total additionally accrued” section. 4;
columns 7 line 120 and column 10 line “Total additional accrued” section. 4;
columns 3 lines 121 and columns 6 lines “Total additionally accrued” section. 4.

From theory to practice

Let us show the completion of lines 120 and 121 of section. 1 and sec. 4 RSV-1 Pension Fund forms as an example.

Example 2. In 2013, the Pension Fund conducted an on-site inspection of the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance contributions for compulsory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.

Note. A certificate of identification of arrears from the payer of insurance premiums (form 3-PFR) was approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n.

In accordance with this decision, the organization accrued additional insurance premiums for the first quarter of 2011 in the amount of 3839.65 rubles, including:

3210 rub. — for the insurance part of the labor pension;
RUB 629.65 - for compulsory health insurance.

In addition, in March 2013, the Federal Social Insurance Fund of the Russian Federation did not accept benefits paid in October 2012. In connection with the restoration of benefit amounts, the organization accrued additional insurance contributions, including to the Pension Fund of the Russian Federation (2987.76 rubles) and the Federal Compulsory Medical Insurance Fund (333 rubles). .).

How to reflect the additional accrual of insurance premiums for both cases in the calculation using the PFR form RSV-1?

Solution. The organization must reflect the additional accrual of insurance premiums in the calculation for the first half of 2013 as shown in the samples on p. 34.

Sample 1

Filling out section 4 of the PFR RSV-1 calculation (fragment)

Sample 2

N p/p	Base For additional charges insurance contributions	Period, for which identified and additionally accrued insurance contributions	Amount of additionally accrued insurance premiums (RUB kopecks)
insurance contributions for compulsory pension insurance	insurance contributions to mandatory medical insurance
year	month	insurance part	cumulative Part	at an additional rate for individual categories insurance payers contributions
total	including from the amounts exceeding limit size bases for accruals insurance contributions	V compliance with part 1 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ	V compliance with part 2 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ
1	2	3	4	5	6	7	8	9	10
1	1	2011	2	3210,00	0	0	0	0	629,65
2	2	2012	10	1698,00	653,01	636,75	0	0	333,00



Total accrued	4908,00	653,01	636,75	0	0	962,65

N.A. Yamanova

Scientific editor

magazine "Salary"

Front page

On the title page, the payer fills in all the details, except for the section “To be completed by a tax authority employee.”

When filling out the “Adjustment number” field, “0” is automatically entered in the primary calculation; in the updated calculation for the corresponding period, you must indicate the adjustment number (for example, “1”, “2”, etc.).

The “Calculation (reporting) period (code)” field is filled in in accordance with the codes given in the directory. For example, when submitting a report for the first quarter, the code “21” is indicated, for the six months – “31”, etc.

The “Calendar year” field automatically indicates the year for which the calculation (reporting) period is presented.

When filling out the field “Submitted to the tax authority (code),” the code of the tax authority to which the calculation is submitted is reflected. It is selected from the directory. By default, the field is automatically filled with the code that was specified when the client registered in the system.

In the field “At location (accounting) (code)”, select the code of the place where the payment is submitted by the payer from the corresponding directory. Thus, Russian organizations choose the code “214”, individual entrepreneurs – “120”, etc.

The field “Name of the organization, separate subdivision / Full name of the individual entrepreneur, head of the peasant farm, individual” reflects the name of the organization or a separate subdivision of the organization vested with the appropriate powers. Individual entrepreneurs, lawyers, notaries, heads of peasant farms and other citizens indicate their full (without abbreviations) last name, first name, patronymic (if any).

The field “Code of the type of economic activity according to the OKVED2 classifier” automatically reflects the OKVED2 code specified by the payer when registering in the program.

Attention! The fields “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are filled in only by those organizations that are reorganized or liquidated during the reporting period.

When filling out the “Contact phone number” field, the payer’s phone number specified during registration is automatically reflected.

In the “Calculation compiled on ____ pages” field, the number of pages on which the calculation was compiled is indicated. The field value is filled in automatically and recalculated when the composition of the calculation changes (adding/deleting sections).

When filling out the field “with the attachment of supporting documents or their copies on ___ sheets,” the number of sheets of supporting documents and (or) their copies (if any), for example, the original (or a certified copy) of a power of attorney confirming the authority of the representative of the insurance premium payer is reflected.

1 - if the document is presented by the payer,

2 - if the document is submitted by a representative of the payer. In this case, the name of the representative and the document confirming his authority are indicated.

The date is also automatically indicated on the title page.

Section 3. Personalized information about insured persons

This section is intended to be filled out by an individual who is not an individual entrepreneur and has not indicated his TIN. The information reflects the person’s personal data: date and place of birth, details of an identity document and address of residence.

Appendix 8 is filled out by individual entrepreneurs who apply the patent tax system (PTS), with the exception of individual entrepreneurs engaged in activities such as leasing real estate, retail trade or providing catering services.

Attention! Appendix 8 is filled out by payers with tariff code “12”.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, it is necessary to fill in as many lines 020-060 as the number of patents the individual entrepreneur received in the billing (reporting) period.

In columns 1-5 of line 010, the total amounts of payments within the framework of the activities of the individual entrepreneur for all patents are automatically calculated.

Line 020 indicates the patent number, and line 030 indicates the code of the type of business activity from the application for a patent.

Lines 040 and 050 reflect the start and end dates of the patent.

Line 060 indicates the amount of payments to employees from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Appendix 9 is filled out by organizations that have entered into employment contracts with foreign citizens and stateless persons temporarily staying in Russia. The exception is highly qualified specialists and persons who are citizens of EAEU member states.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, the number of completed lines 020-080 must correspond to the number of foreign employees.

In columns 1-5 of line 010, the total amounts of payments made in relation to foreign persons are automatically calculated.

For each person, lines 020-070 indicate the following information: full name, tax identification number, insurance number of the individual personal account of the insured person (SNILS) in the PFR personalized accounting system and citizenship (if any).

Line 080 reflects the amount of payments to a foreign employee from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Section 3 is filled out by payers in relation to all insured persons for the last three months of the billing (reporting) period, during which payments were made within the framework of labor relations, civil law, copyright and licensing agreements.

Attention! To fill out the section, you need to add employees using the appropriate button and provide the necessary information for each of them.

Line 010 indicates the correction number. If primary information is provided, then “0” is entered; in the updated calculation for the corresponding billing (reporting) period - the adjustment number (for example, “1”, “2”, etc.).

- on line 060 - TIN (if available);

- on line 070 - SNILS;

- on lines 080-100 - full name of the employee in accordance with the identity document;

- on line 110 - date of birth;

— on line 120 – the code of the country of which the individual is a citizen;

— on line 130 – digital floor code;

— on line 140 – code of the type of identification document;

- on line 150 - details (series and number) of the identity document;

- on lines 160-180 - a sign of an insured person in the compulsory medical insurance, compulsory health insurance and compulsory health insurance system: if the employee is an insured person, then the corresponding mark is made.

Attention! For Russian citizens working under employment contracts, sign “1” is indicated in lines 160-180, even if over the last three months they have not received any income or the payer of insurance premiums applies reduced tariffs and does not pay medical and social contributions. What characteristics of insured persons are reflected in different categories of workers, see here.

Subsection 3.2.1 contains information on the amounts of payments made in favor of an individual, as well as on accrued insurance premiums for compulsory health insurance.

Attention! The amounts reflected in subsection 3.2.1 cannot be negative.

Columns 190 reflect the name of the month in the calendar year for the first, second and third months of the last three months of the billing (reporting) period, respectively.

In columns 200, the category code of the insured person is selected from the corresponding directory.

- the amount of payments and other remuneration accrued in favor of an individual - column 210. The amount of payments includes not only payments within the framework of relations under employment, copyright and civil law contracts, but also non-taxable payments (for example, sick leave, childbirth benefits and etc.);

— the base for calculating insurance premiums for compulsory health insurance within the limit (in 2018 – 1,021,000 rubles) — column 220. When calculating the base, non-taxable amounts (for example, benefits, etc.) are deducted from the total amount of payments in favor of the employee;

- the amount of payments made in favor of an individual under civil contracts - column 230;

- the amount of insurance premiums calculated from a base not exceeding the maximum value - column 240;

page 250 gr. 1 = ∑ page 210

page 250 gr. 2 = ∑ page 220

page 250 gr. 3 = ∑ page 230

page 250 gr. 4 = ∑ page 240

Subsection 3.2.2 contains information about the amounts of payments made in favor of an individual, from which pension contributions were calculated at additional tariffs.

Attention! The amounts reflected in subsection 3.2.2 cannot be negative.

Columns 260 reflect the name of the month in the calendar year for the first, second and third months of the last three months of the billing (reporting) period, respectively.

In columns 270, select the tariff code.

- the amount of payments from which contributions for additional tariffs were calculated - column 280;

- the amount of insurance premiums calculated according to additional tariffs - column 290;

page 300 gr. 1 = ∑ page 280

page 300 gr. 2 = ∑ page 290

In accordance with the filling procedure, section 3 of the calculation of insurance premiums is filled out for all insured persons in whose favor payments were made over the last 3 months of the billing period. For example, if an employee was dismissed in the 1st quarter of the current year and no payments were made in his favor in April-June, then section 3 for the half-year calculation is not completed in relation to such an employee.

However, this employee and the amounts accrued in his favor in the 1st quarter must be taken into account in the column “Total from the beginning of the billing period” of Appendices 1 and 2 of Section 1. If payments were made to the dismissed employee, for example, a bonus in April, then the calculation is filled out in relation to this employee in the same way as for other insured persons.

Table of correspondence between payer tariff codes and insured person category codes

Payer tariff code	Insured person category codes			Insurance premium rates, %
Payer tariff code	Insured person category codes			OPS	Compulsory medical insurance	OSS
01 – organizations and individual entrepreneurs on OSNO with basic tariffs	HP	VZHNR	VPNR	22	5,1	2,9
02 – organizations and individual entrepreneurs on the simplified tax system with the basic tariff	HP	VZHNR	VPNR	22	5,1	2,9
03 – UTII payers with basic tariffs	HP	VZHNR	VPNR	22	5,1	2,9
04 - business entities and partnerships involved in the practical implementation of the results of intellectual activity	XO	VZHHO	VPHO	2017
				8	4,0	2,0
				2018
				13	5,1	2,9
05 – organizations and individual entrepreneurs that have entered into agreements on the implementation of technical innovation or tourism and recreational activities	TVEZ	VZhTZ	USPTO	2017
				8	4,0	2,0
				2018
				13	5,1	2,9
06 – organizations operating in the field of information technology	ODIT	VZHIT	VPIT	8	4,0	2,0
07 - organizations and individual entrepreneurs making payments to ship crew members	BSEC	VZhES	VPES	0	0	0
08 – organizations and individual entrepreneurs on the simplified tax system with reduced tariffs (for certain types of activities)	PNED	VZhED	VPED	20	0	0
09 – pharmacy organizations and individual entrepreneurs on UTII with a license for pharmaceutical activities	ASB	VZSB	VPSB	20	0	0
10 – NPOs on the simplified tax system, carrying out activities in the field of social services, science, education, healthcare, culture, etc.	ASB	VZSB	VPSB	20	0	0
11 - charitable organizations on the simplified tax system	ASB	VZSB	VPSB	20	0	0
12 — individual entrepreneurs applying the patent tax system	PNED	VZhED	VPED	20	0	0
13 — organizations participating in the Skolkovo project	ICS	VZhTS	VPCS	14	0	0
14 - organizations and individual entrepreneurs - participants of the SEZ (Republic of Crimea and Sevastopol)	Cattle	VZhKS	VPKS	6	0,1	1,5
15 — residents of the territory of rapid socio-economic development	TOP	VZhTR	VPTR	6	0,1	1,5
16 - organizations and individual entrepreneurs - residents of the free port of Vladivostok	SPVL	VZHVL	VPVL	6	0,1	1,5
17 – organizations and individual entrepreneurs – residents of the SEZ in the Kaliningrad region	KLN	VZHKL	VPKL	6	0,1	1,5
18 – organizations producing animated audiovisual products	ASM	VZHAN	VPAN	8	4,0	2,0

If an employee changes his personal data (full name, passport data, SNILS) during the reporting period, then the calculation must reflect the current information.

Employee category	OPS (line 160)	Compulsory medical insurance (line 170)	OSS (line 180)
Employee category	OPS (line 160)	Compulsory medical insurance (line 170)	Employment contract	GPC agreement
Citizens of the Russian Federation	1	1	1	2
Foreign citizens, including those from EAEU member countries, permanently or temporarily residing in the Russian Federation (except for highly qualified specialists)	1	1	1	2
Foreign citizens temporarily staying in the Russian Federation, with the exception of persons from the EAEU countries (except for highly qualified specialists)	1	2	1	2
Highly qualified specialists permanently or temporarily residing in the Russian Federation	1	2	1	2
Highly qualified specialists from EAEU member countries temporarily staying in the Russian Federation	2	1	1	2
Highly qualified specialists from countries other than the EAEU, temporarily staying in the Russian Federation	2	2	2	2

How do the codes of additional tariffs reflected in subsection 3.2.2 correspond to the codes of subsections 1.3.1 and 1.3.2?

Section 1 reflects the final indicators for the amounts of insurance premiums broken down by the following types:

compulsory pension insurance (OPI);
compulsory health insurance (CHI);
compulsory pension insurance at additional rates;
additional social security;
compulsory social insurance (OSI) in case of temporary disability and in connection with maternity.

Line 010 automatically displays the OKTMO code of the municipality in whose territory insurance premiums are paid.

The following are indicated separately for each type of insurance premium:

By lines 020, 040, 060, 080 and 100 - KBK, to which insurance premiums are credited;

By lines 030, 050, 070, 090 and 110 – the amount of insurance premiums calculated on an accrual basis for the billing (reporting) period;

By lines 031-033, 051-053, 071-073, 091-093 and 111-113 – monthly amount of insurance premiums for the last three months of the billing (reporting) period.

Lines 120-123 reflect the amount of excess of expenses incurred by the payer for the payment of various social benefits over calculated insurance contributions:

on line 120 - for the billing (reporting) period;

on lines 121-123 - for the last three months of the billing (reporting) period.

Attention! Simultaneous filling of the following is not allowed:

lines 110 and lines 120;
lines 111 and lines 121;
lines 112 and lines 122;
lines 113 and lines 123.

Appendix 1 is intended for calculating the amounts of insurance premiums for compulsory health insurance and compulsory medical insurance.

In field 001, select the tariff code of the insurance premium payer.

Attention! If during the billing (reporting) period the payer applied more than one tariff, then the calculation includes as many Appendices 1 (or its individual subsections) as tariffs were applied.

Subsection 1.1 is filled out by payers of insurance premiums for compulsory health insurance and it reflects the calculation of the taxable base and the amount of insurance premiums.

All indicators on lines 010-062 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Line 010 indicates the total number of insured persons in the compulsory health insurance system, line 020 indicates the number of individuals from whose payments insurance premiums are calculated, and line 021 separately reflects the number of individuals whose payments exceeded the maximum base for calculating contributions to compulsory health insurance (in 2018 – 1,021,000 rubles).

Attention! The total number of insured persons includes employees with whom labor and civil law contracts have been concluded, incl. and those who did not have taxable payments for the last three months of the reporting period (for example, maternity leavers).

Line 030 indicates the amounts of payments and remuneration accrued in favor of individuals within the framework of relations under employment, copyright and civil law contracts, including non-taxable payments (for example, sick leave (including for the first 3 days of illness), benefits for birth of a child, etc.).

Attention! Line 030 does not reflect amounts that do not relate to the subject of contributions (for example, dividends, loans, material benefits).

Line 040 reflects amounts not subject to insurance premiums. These amounts include:

payments that are not subject to insurance contributions (state benefits, compensation payments, etc.);

page 050 = page 030 - page 040

On line 051, separately from line 050, the base for calculating insurance premiums is indicated in amounts that exceed the base limit for each insured person.

Lines 060-062 reflect the amounts of calculated insurance premiums, namely:

on line 060 – total amount of contributions:
page 060 = page 061 page 062

on line 061 – from a base not exceeding the limit value:
page 061 gr. 3-5 = ∑ page 240 subsection 3.2.1 for the corresponding months

on line 062 – from a base exceeding the limit value:
page 062 gr. 3-5 = page 051 gr. 3-5 * 10 / 100 (for tariff codes "01", "02" and "03")

Attention! If the total amount of contributions to compulsory health insurance does not correspond to the information on the amount of such contributions for each insured person, then the calculation is considered not submitted.

Subsection 1.2 is filled out by payers of insurance premiums for compulsory medical insurance and it reflects the calculation of the taxable base and the amount of insurance premiums.

Attention! Subsection 1.2 must also be completed if contributions are paid at a rate of 0% (for example, when applying reduced tariffs).

All indicators on lines 010-060 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Line 010 indicates the total number of insured persons in the compulsory medical insurance system, line 020 indicates the number of individuals from whose payments insurance premiums are calculated.

Line 060 reflects the amount of calculated insurance premiums.

page 060 gr. 3-5 = page 050 gr. 3-5 * tariff (depending on tariff code)

Subsection 1.3 is intended for payers who calculate pension contributions at additional tariffs (for payments in jobs with harmful and difficult working conditions).

This subsection is filled out by payers of insurance premiums for additional tariffs who do not have valid results of a special assessment and (or) certification.

In field 001, select the code for the basis for calculating the amounts of insurance premiums at the additional rate:

“1” - in accordance with paragraph 1 of Art. 428 of the Tax Code of the Russian Federation (if there were payments to employees engaged in underground work, work in hazardous conditions and work in hot shops);
“2” - in accordance with paragraph 2 of Art. 428 of the Tax Code of the Russian Federation (if there were payments to employees engaged in work with difficult working conditions).

Attention! If insurance premiums for additional tariffs were calculated on both bases, then two subsections 1.3.1 are included in the calculation.

Line 010 indicates the total number of individuals from whose payments contributions are calculated at additional tariffs, and line 020 indicates the amount of payments in favor of these individuals, including non-taxable payments (for example, sick leave, etc.).

Attention! The number of persons on line 010 includes workers engaged in hazardous and difficult work, even if they were sick or on vacation.

page 040 = page 020 - page 030

page 050 gr. 3-5 = ∑ page 290 subsection 3.2.2 with tariff code “21” or “22” for the corresponding months

This subsection is filled out by payers if they have the results of a special assessment of working conditions and (or) certification of workplaces.

In fields 001-003, codes of grounds and class of working conditions are selected.

So in field 001 the code of the basis for calculating contributions is selected:

“1” - in relation to payments in favor of persons employed in the work specified in clause 1, part 1, art. 30 Federal Law dated December 28, 2013 No. 400-FZ (underground work, work in hazardous conditions and work in hot shops);
“2” - in relation to payments in favor of persons employed in the work specified in clause 2-18, part 1, art. 30 Federal Law No. 400-FZ dated December 28, 2013 (work under difficult working conditions).

In field 002, select the code for the basis for filling subsection 1.3.2:

“1” - special assessment of working conditions;
“2” - certification of workplaces;
“3” - special assessment of working conditions and certification of workplaces.

In field 003, select the working conditions class code:

“1” - dangerous, subclass of working conditions - 4;
“2” - harmful, subclass of working conditions - 3.4;
“3” - harmful, subclass of working conditions - 3.3;
“4” - harmful, subclass of working conditions - 3.2;
“5” - harmful, subclass of working conditions - 3.1.

Line 010 for each class and subclass of working conditions indicates the number of individuals from whose payments pension contributions are calculated at the additional rate, and line 020 reflects the amount of payments in favor of these individuals, including non-taxable payments (for example, sick leave, etc.).

page 050 gr. 3-5 = ∑ page 290 subsection 3.2.2 with tariff codes “23-27” for the corresponding months

In field 001, select the code for the basis for calculating insurance premiums for additional social security:

“1” - if the calculation of insurance premiums is carried out for members of flight crews of civil aviation aircraft;
“2” - if the calculation of insurance premiums is carried out for certain categories of employees of coal industry organizations.

Attention! If during the billing (reporting) period there was more than one reason for paying insurance premiums, then several subsections of 1.4 are included in the calculation.

All indicators on lines 010-050 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Line 010 indicates the number of individuals from whose payments insurance premiums for additional social security are calculated, and line 020 reflects the amount of payments in favor of these individuals, including non-taxable payments (for example, sick leave, etc.).

Attention! The total number of persons in line 010 includes workers employed in underground and open-pit mining of coal and shale and in the construction of mines, as well as members of flight crews of civil aviation aircraft.

page 050 gr. 3-5 = page 040 gr. 3-5 * extra tariff (depending on the base code in field 001)

Appendix 2 is intended for calculating the amounts of insurance premiums for OSS.

Attention! Appendix 2 must also be completed if contributions are paid at a rate of 0% (for example, when applying reduced tariffs).

In field 001, select the attribute of insurance payments for compulsory social insurance:

“1” - direct payments of insurance coverage (there is a pilot project in the region and benefits are transferred directly to employees by the fund);
“2” – offset payment system (employee benefits are paid by the employer).

All indicators on lines 010-090 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Subsection 3.2.1. Information on the amount of payments and other remuneration calculated in favor of an individual

Sample 2

N.A. Yamanova

Scientific editor

magazine "Salary"

Attention! The total number of insured persons includes employees with whom employment contracts have been concluded, incl. and those who did not have taxable payments for the last three months of the reporting period (for example, maternity leavers).

Attention! Performers under civil contracts are not included in line 010.

payments that are not subject to insurance contributions for OSS (state benefits, compensation payments, etc.);
the amount of expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc.

Line 040 indicates the amount of payments in favor of persons exceeding the maximum base for calculating contributions to OSS (in 2018 - 815,000 rubles).

page 050 = page 020 - page 030 - page 040

Lines 051-054 fill in individual categories of payers and indicate in them the base for calculating insurance premiums from line 050.

Line 051 is filled out by pharmacies and individual entrepreneurs that have a license for pharmaceutical activities and pay UTII. This line reflects the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.

Line 052 is filled out by organizations that make payments to crew members of ships registered in the Russian International Register of Ships. This line reflects the basis for calculating insurance premiums in terms of payments to crew members.

Line 053 is filled out by individual entrepreneurs on a patent, who make payments to hired employees and reflect on this line the basis for calculating insurance premiums in terms of payments to these employees.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to temporarily staying foreign employees. It specifies the basis for calculating insurance premiums in terms of payments in favor of such employees (with the exception of citizens of countries from the EAEU).

Line 060 reflects the amount of calculated insurance premiums for OSS.

Line 070 indicates the amount of expenses incurred for the payment of insurance coverage under OSS (sick leave, maternity benefits, etc.)

Attention! Line 070 is filled out only by payers using the offset payment system (sign “2” in field 001). However, benefits for the first three days of employee illness are not reflected in this line.

Line 080 reflects the amounts that the payer of insurance premiums received from the Social Insurance Fund to reimburse expenses (for sick leave, maternity benefits, etc.).

Attention! Line 080 is filled out only by payers using the offset payment system (sign “2” in field 001). Amounts received in 2017 from the Social Insurance Fund to reimburse last year’s benefits are not indicated on line 080.

page 090 = page 060 - page 070 page 080

In this case, in the column “Sign”, code “1” is indicated if the amount of contributions payable is obtained and code “2” if the amount of expenses incurred exceeds the amount of accrued insurance premiums.

Attention! Appendix 3 is not filled out by participants in the pilot project (sign “1” in field 001 of Appendix 2).

Attention! Payers who did not start implementing the pilot project from the beginning of the billing period fill out Appendix 3 regarding the amounts of expenses incurred before the start of participation in the pilot project.

- lines 010-021 - temporary disability benefits;

- lines 030-031 - maternity benefits;

- line 040 - benefits for women who registered in the early stages of pregnancy;

— line 050 – benefit for the birth of a child;

— lines 060-062 – child care allowance;

— lines 070-080 – payment for additional days off to care for a disabled child and insurance premiums accrued for these payments;

- line 090 - funeral benefit.

— number of cases of payments or recipients (column 1);

- the number of days paid, payments made or benefits paid (column 2);

- the amount of expenses incurred (column 3);

- the amount of expenses incurred from funds financed from the federal budget (column 4).

page 100 gr. 3, 4 = (page 010 page 020 page 030 page 040 page 050 page 060 page 070 page 080 page 090) gr. 3, 4

Line 110 indicates the amount of accrued and unpaid benefits, with the exception of those benefits that were accrued for the last month of the reporting period and in respect of which the deadline for payment of benefits established by law was not missed.

Appendix 4 is intended to reflect information about benefits that are financed from the federal budget.

Attention! Appendix 4 is not filled out by participants in the pilot project (sign “1” in field 001 of Appendix 2).

Attention! Payers who did not start implementing the pilot project from the beginning of the billing period fill out Appendix 4 regarding the amounts of expenses incurred before the start of participation in the pilot project.

The indicators are reflected in columns 2-4. Column 2 indicates the number of benefit recipients, column 3 indicates the number of paid days or benefit payments, and column 4 indicates the amount of expenses incurred.

page 010 gr. 2, 4 = (page 020 page 030 page 040) gr. 2, 4

page 070 gr. 2, 4 = (page 080 page 090 page 100) gr. 2, 4

page 130 gr. 2, 4 = page 140 gr. 2, 4

page 150 gr. 2, 4 = (p. 160 p. 170 p. 180) gr. 2, 4

page 210 gr. 2, 4 = (p. 220 p. 230) gr. 2, 4

page 240 = page 250 page 260 page 270 page 300 page 310 gr. 4

page 250 = page 020 page 080 page 140 page 160 page 220

page 260 = page 030 page 090 page 170 page 230

page 270 = page 040 page 100 page 180

page 280 = page 050 page 110 page 190

page 290 = page 060 page 120 page 200

Attention! The total indicators reflected in column 4 on lines 250-310 must correspond to the same indicators in column 4 of Appendix 3.

conducting activities related to the development and implementation of one’s own computer programs or one’s own databases, performing work and providing services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
availability of a document on state accreditation as an organization operating in the field of information technology;
standard average number of employees;
a certain amount of income from activities in the field of information technology.

Attention! Appendix 5 is filled out by payers with tariff code “06”.

The indicators of lines 010-040 are reflected in columns 2-3, while column 2 indicates data based on the results of 9 months of the year preceding the current billing period, and column 3 - based on the results of the current reporting (calculation) period.

Attention! Newly created organizations fill out only column 3.

Line 010 indicates the average/average number of employees, calculated in the prescribed manner.

Attention! Organizations operating in the field of information technology have the right to apply reduced rates of insurance premiums, provided they have at least 7 employees.

Line 020 reflects the total amount of income received from all types of activities.

Line 030 reflects the amount of income received by the organization from activities in the field of information technology.

page 040 = (page 030 / page 020) * 100

Attention! In accordance with established requirements, the share of income from activities in the field of information technology, which gives the right to apply reduced tariffs, must be at least 90% of the total income.

Line 050 indicates the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the received extract from the register sent by the authorized federal executive body.

— organizations and individual entrepreneurs on the simplified tax system that are engaged in the social or industrial sphere and are entitled to a reduced contribution rate;
— Individual entrepreneurs combining the simplified and patent tax systems.

Attention! Appendix 6 is filled out by payers with tariff code “08”.

Line 060 indicates the total amount of income, and line 070 indicates only income from the main activity. Income amounts are reflected on an accrual basis from the beginning of the year.