Unified payment for contributions. Sample of filling out the calculation of insurance premiums

1. TIN and checkpoint.

The corresponding codes are indicated. The field provided for filling out the TIN code contains 12 acquaintances, so legal entities need to put dashes in the last two acquaintances.

Individual entrepreneurs do not fill out the checkpoint field. Organizations indicate the checkpoint at the place of registration of the legal entity itself or its division.

2. Correction number.

If the form is submitted for the first time for the reporting period, the code: “0-” is filled in. An updated report is submitted if the data submitted to the inspection earlier has changed. In such a situation, the serial number of the updated calculation is indicated: “1-”, “2-”, etc.

3. Billing period. The billing period code is filled in:

Code Code upon liquidation (reorganization) of a legal entity Code when deregistering an individual entrepreneur (head of a peasant farm) Reporting period
21 51 83 1st quarter
31 52 84 half year
33 53 85 9 months
34 90 86 year

4. Calendar year. The year during which or for which the information is provided is filled in.

5. Tax authority code.

The four-digit code of the Federal Tax Service to which the calculation is submitted is entered. The first two digits of this code are the region number, the last two digits are the inspection number. You can find out the code on the tax website using this link.

6. Code at the place of registration. The code for the location of the policyholder is indicated:

Code Name
By place of residence:
112 individuals who are not individual entrepreneurs
120 IP
121 lawyer
122 notary
124 heads of peasant farms
At the place of registration:
214 Russian organization
217 successor of the Russian organization
222 OP of a Russian organization
238 legal entity – (head) peasant farm
335 OP of a foreign organization in the Russian Federation
350 international organization in the Russian Federation

7. Name of the legal entity or its sole proprietor (full name, individual entrepreneur; individual who is not an individual entrepreneur)

Fill in the full name of the legal entity, full name. individual entrepreneur (a person not recognized as an entrepreneur).

8. OKVED code 2. It is necessary to indicate the code of the type of economic activity of the policyholder from the new directory of OKVED codes 2.

9. Form (code) of reorganization (liquidation) and TIN/KPP of the reorganized legal entity.

To be filled out only upon liquidation (reorganization) of the company. In such cases, indicate the code corresponding to the situation that has arisen from Appendix No. 2 to the Procedure:

Code Name
1 Conversion
2 Merger
3 Separation
4 Selection
5 Accession
6 Division with simultaneous accession
7 Selection with simultaneous appendage
0 Liquidation

The form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting calculations for insurance premiums electronically were approved. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first time for the first settlement (reporting) period of 2017. In this article we will look at the features of filling out the new reporting form.

Calculation of insurance premiums must be submitted to insurance premium payers or their representatives who make payments and other remuneration to individuals.

Calculations are submitted to the tax authority:

  • at the location of the organization;
  • at the location of separate divisions of the organization;
  • at the place of residence of the individual making payments and other remuneration to individuals.
Payer-employers must submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period. Separate deadlines for submitting calculations on paper and electronically are not provided.

FYI

For the first time, a new calculation of insurance premiums for the first quarter of 2017 will need to be submitted to the tax office no later than May 2, 2017, since April 30 coincides with a non-working day (weekend).

Externally, the form of the report is very different from the usual calculation using the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, the new calculation will not contain information about debt at the beginning and end of the period and contributions paid.

In addition to general information about accruals, payments and contributions, the new calculation contains separate sheets and applications for calculating benefits and reduced tariffs:

  1. front page;
  2. sheet “Information about an individual who is not an individual entrepreneur”;
  3. Section 1 “Summary of the obligations of the payer of insurance premiums”;
  4. Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1;
  5. 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;
  6. appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
  7. Appendix 4 “Payments made from funds financed from the federal budget” to section. 1;
  8. Appendix 5 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
  9. Appendix 6 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
  10. Appendix 7 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
  11. Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
  12. Appendix 9 “Information necessary for applying the insurance premium rate established in paragraph. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation” to section. 1;
  13. Appendix 10 “Information required for applying the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) according to labor contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services” to Section. 1;
  14. Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
  15. Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) farm” to section. 2;
  16. Section 3 “Personalized information about insured persons.”
Calculation pages are numbered consecutively starting from the title page, regardless of the presence and number of sections to be filled out. In this case, the page number indicator, which has three familiar places, is written as follows: for the first page - “001”, for the 13th - “013”.

Please note

It is mandatory to submit a title page, section. 1, subsection 1.1 and 1.2 of appendix 1 to section. 1, appendix 2 to section. 1 and sec. 3. The remaining sections, subsections and appendices are included in the calculation if the employer made appropriate payments or calculated insurance premiums at reduced rates.

As a general rule, the following are not allowed:

  • correcting errors by corrective or other similar means;
  • double-sided printing of calculations on paper;
  • binding calculation sheets, leading to paper damage.
Please note

If any indicator is missing, quantitative and total indicators are filled in with the value “0”. In other cases, a dash is placed in all familiar places in the corresponding field.

The calculation is completed on the basis of accounting data for income accrued and paid to individuals. All values ​​of cost indicators reflected in Section. 1 - 3, appendices 1 - 10 to section. 1, appendix 1 to section. 2 calculations are indicated in rubles and kopecks.

Front page

The title page is filled out by all employers without exception.

In the table we provided information on filling out individual fields of the title page, and also gave some explanations and compared the new calculation with previously valid forms.

Field Filling procedure Note
TIN and checkpoint of the organizationConsidering that the area for filling out the TIN contains 12 cells, and the TIN consists of 10 characters, a dash must be entered in the last two cells
Correction numberIn the primary calculation for the billing (reporting) period, the value “0-” is indicated, and in the updated calculation for the corresponding billing (reporting) period, the adjustment number (for example, “1-”, etc.)Previously, in forms RSV-1 and 4-FSS, this field indicated:
-value “000”;
- correction number “001”
Settlement (reporting) period (code)The code defining the settlement (reporting) period is entered in accordance with Appendix 3 to the Procedure:
- “21” - I quarter;
- “31” - half a year;
- “33” - nine months;
- “34” - year;
- “51” - I quarter during reorganization (liquidation) of the organization;
- “52” - half a year during the reorganization (liquidation) of the organization;
- “53” - nine months during the reorganization (liquidation) of the organization;
- “90” - year during reorganization (liquidation) of the organization		Previously, in forms RSV-1 and 4-FSS, this field contained the following values:
- “3” - I quarter;
- “6” - half a year;
- “9” - nine months;
- “0” - year
Calendar year for which the calculation for the reporting period is presented
Code of the tax authority to which the calculation is submitted
By location (registration) (code)The code is indicated in accordance with Appendix 4 to the Procedure:
- “214” - at the location of the Russian organization;
- “217” - at the place of registration of the legal successor of the Russian organization;
- “222” - at the place of registration of the Russian organization at the location of the separate division
Name of the organization or separate divisionIf there is no name of a separate division, the name of the organization is indicated
Code of economic activity according to OKVED 2Since July 11, 2016, for the purposes of state registration of legal entities, OKVED 2 OK 029–2014 (NACE Rev. 2), approved by Rosstandart Order No. 14-st dated January 31, 2014, has been used (Letter of the Federal Tax Service of the Russian Federation dated June 24, 2016 No. GD-4-14/ 11306@)
Form of reorganization (liquidation) (code)The reorganization (liquidation) code is indicated in accordance with Appendix 2 to the Procedure:
- “1” - transformation;
- “2” - merger;
- “3” - separation;
- “4” - selection;
- “5” - accession;
- “6” - separation with simultaneous joining;
- “7” - selection with simultaneous addition;
- “0” - liquidation
The calculation is drawn up on ______ pages with supporting documents attached or copies thereof on ______ sheetsThe number of calculation pages and sheets of supporting documents depends, in particular, on whether the employer has the right to apply reduced insurance premium rates. Separate appendices provide calculations of compliance with the conditions for applying the reduced tariff, as well as other necessary information.
FYI

On the title page of the new form there are no fields “Average headcount” and “Number of insured”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to verify it with a signature.

Section 1 “Summary of the obligations of the payer of insurance premiums”

Section 1 contains information on accrued and payable insurance contributions to the budget for compulsory pension, health insurance and compulsory social insurance in case of temporary disability and in connection with maternity.

Let's look at the features of filling out individual lines of this section.

Line number Filling procedure Note
010 The OKTMO code of the municipal formation, inter-settlement territory, settlement included in the municipal formation, on the territory of which the reorganized organization was located, is affixed
030 - 033 The amounts of insurance contributions for compulsory pension insurance payable are indicated, which are credited to the budget classification code reflected on line 020The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are shown
050 - 053 The amounts of insurance premiums for compulsory medical insurance payable are given, which are credited to the budget classification code indicated on line 040The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are reflected.
070 - 073 The amounts of insurance contributions for compulsory pension insurance at an additional rate are reflected, which are credited to the budget classification code indicated on line 060The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are indicated.
090 - 093 The amounts of insurance contributions for additional social security are indicated, which are credited to the budget classification code reflected on line 080The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are given.
110 The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is fixed, subject to payment to the budget for the billing (reporting) period in accordance with Art. 431 Tax Code of the Russian Federation
111 - 113 The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the budget classification code indicated on line 100, are given.
120 The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is reflected in accordance with Art. 431 Tax Code of the Russian FederationSimultaneous filling of lines 110 and 120 is not allowed
121 - 123 The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (reporting) period is indicated.Simultaneous filling of lines 111 and 121, 112 and 122, 113 and 123 is not allowed

Appendices to section 1
Appendix 1 consists of several subsections.
Subsection number and name Filling Features
1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”Filled out by all payers making payments and other
1.2 “Calculation of insurance premiums for compulsory health insurance”remuneration to individuals insured in the system of compulsory pension and health insurance
1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Art. 428 Tax Code of the Russian Federation"Filled out by payers only on the condition that they make payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation, respectively
1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations”

In each subsection it is necessary to indicate the number of individuals for whose payments insurance premiums are accrued.

When filling out line 001 of Appendix 1, you must reflect the tariff code in accordance with the tariff codes of insurance premium payers in accordance with Appendix 5 to the Procedure.

Code Name
01 Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02 Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03 Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
… …
08 Payers of insurance premiums who apply a simplified taxation system and whose main type of economic activity is specified in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation
09 Payers of insurance premiums who pay UTII for certain types of activities and have a license for pharmaceutical activities - in relation to payments and remunerations made to individuals who have the right to engage in pharmaceutical activities or are allowed to carry them out
… …
14 Payers of insurance premiums who have received the status of participant in a free economic zone in accordance with Federal Law dated November 29, 2014 No. 377-FZ “On the development of the Crimean Federal District and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol”
15 Payers of insurance premiums who have received the status of resident of a territory of rapid socio-economic development in accordance with Federal Law dated December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation”
16 Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with Federal Law dated July 13, 2015 No. 212-FZ “On the free port of Vladivostok”
21 Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Art. 428 Tax Code of the Russian Federation
22 Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Art. 428 Tax Code of the Russian Federation
23 - 27 Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, when establishing the class of working conditions:
- dangerous, subclass 4;
- harmful, subclass 3.4;
- harmful, subclass 3.3;
- harmful, subclass 3.2;
- harmful, subclass 3.1
28 - 29 Payers of insurance premiums paying insurance premiums for additional social security specified in clauses 1 and 2 of Art. 429 Tax Code of the Russian Federation
What to do if the payer of insurance premiums applied more than one tariff during the billing (reporting) period? In this situation, the calculation includes as many appendices 21 to section. 1 (or as many separate subsections of Appendix 1 to Section 1), how many tariffs were applied during the billing (reporting) period. In this case, payer tariff codes “21” - “29” are not used to fill out line 2001 of Appendix 21.

IN Appendix 2 provides a calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system. In this case, the following values ​​are indicated as a payment indicator:

“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;

“2” is a credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund.

Please note

Line 090 shows the amounts of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

When filling out line 090 the following values ​​are given:

“1” - if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, subject to payment to the budget;

“2” - if the amount of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is recorded.

IN Appendix 3 expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are reflected. This application contains information that was previously presented in Table 2 of Form 4-FSS.

IN Appendix 4 expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Applications 5 - 10 are filled out by those employers who have the right to apply reduced insurance premium rates. These appendices provide calculations of compliance with the conditions for applying reduced tariffs, and also reflect other necessary information.

Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”

This section is filled out only by peasant (farm) households.

Section 3 “Personalized information about insured persons”

This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the billing (reporting) period, including those in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In particular, in Sect. 3 must be specified:

  • TIN, SNILS, full name, date of birth, numeric code of the country of which the insured person is a citizen, numeric gender code, code of the type of identification document of an individual (in accordance with Appendix 6 to the Procedure);
  • sign of an insured person in the system of compulsory pension, medical, social insurance;
  • category code of the insured person in accordance with Appendix 8 to the Procedure (for example, “NR”, “VZHNR”);
  • information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. In this case, it is necessary to specify in detail the amounts of accrued payments and remunerations with a separate indication of payments under civil contracts.

How is the updated calculation of insurance premiums presented?

If the employer discovers in the calculation submitted to the tax office the fact that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting updated calculations is prescribed in Art. 81 Tax Code of the Russian Federation.

Please note

When recalculating the amounts of insurance premiums during the period of an error (distortion), the updated calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the amounts of insurance premiums are recalculated.

If the detected errors did not lead to an underestimation of the amount of insurance premiums payable, submitting an updated calculation is the right and not the obligation of the payer.

The following should be included in the adjusted calculation:

  • sections of the calculation and appendices to them, which were previously submitted by the payer to the tax authority (with the exception of Section 3 “Personalized information about insured persons”), taking into account the amendments made to them;
  • other sections of the calculation and appendices to them in case of amendments (additions) to them;
  • Section 3 “Personalized information about insured persons” for those individuals in respect of whom changes (additions) are made.

So, in 2017, organizations and individual entrepreneurs who make payments to individuals will submit calculations of insurance premiums to the tax office. This calculation replaces the usual forms RSV-1 and 4-FSS. A single deadline for submitting calculations has been established - no later than the 30th day of the month following the billing (reporting) period. The calculation contains both sections and appendices that are mandatory for all (title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3), and sections, subsections and appendices that are filled out only if the employer made appropriate payments or calculated insurance premiums at reduced rates.

When filling out the “Calculation of Insurance Premiums” report, you must comply with the rules approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551 (Appendix No. 2). In order for the payer to be absolutely confident in the correctness and correctness of all indicators, the finished calculation must undergo additional verification. Where and how to check the calculation of insurance premiums in order to submit it without problems and on time, in case of which violations of the control ratios the Federal Tax Service will not accept the reports - our article will answer these and other questions.

How is the calculation of insurance premiums checked in 2018?

Inspectors check the received calculations using control ratios approved by the Federal Tax Service of the Russian Federation. Since the beginning of 2018, the Tax Service of the Russian Federation has strengthened control over the correct completion of calculations for insurance contributions. This is due to amendments to clause 7 of Art. 431 of the Tax Code of the Russian Federation from January 1, 2018, which added several grounds for tax authorities to refuse to accept reports.

From 01/01/2018, to check the uploading of calculations for insurance premiums, inspectors use the previously valid ratios of the so-called “version 2” (published in the letter of the Federal Tax Service of the Russian Federation dated 06/30/2017 No. BS-4-11/12678) and additionally approved in connection with the introduction amendments to paragraph 7 of Art. 431 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated December 13, 2017 No. GD-4-11/25417). Today there are more than three hundred control ratios that should be used when checking the report “Calculation of insurance premiums” - 2018 - all of them were compiled into one table, given in the letter of the Federal Tax Service of the Russian Federation dated December 29, 2017 No. GD-4-11/27043 (version 3).

When the Federal Tax Service will not accept payments for insurance premiums

The inspection, after checking the unified calculation of insurance premiums, will consider it not submitted if there are errors in the following lines:

  • 210, 220 and 240 of subsection 3.2.1 on the amount of payments in favor of the insured persons, the “pension” base within the limit and contributions accrued from it;
  • 280 and 290 of section 3.2.2 on the amount of payments for which insurance premiums are calculated at the additional tariff and on the contributions accrued at this additional tariff.

Other violations that do not lead to refusal of admission, which can be revealed by checking the control ratios when calculating insurance premiums in 2018, can be either internal or inter-documentary - identified between the calculation data and form 6-NDFL, or information from the Social Insurance Fund.

Checking the calculation of insurance premiums 2018: if the Federal Tax Service found errors

If a check of the “Calculation of Insurance Premiums” report reveals violations for which the report cannot be considered submitted, the policyholder will receive a notification about this from the Federal Tax Service. When submitting reports electronically, the policyholder receives a notification after receipt of the calculation by the inspectorate no later than the next day, and for those submitting the “paper” version - within 10 days.

A unified “Calculation of Insurance Premiums” that has not passed the test will have to be corrected, eliminating the identified inconsistencies, and resubmitted as the original one within 5 business days after receiving the electronic notification, or within 10 days from the date the tax authorities sent the “paper” notification. A new report submitted in compliance with the specified deadlines will be considered submitted on the same date on which the initially rejected document was submitted (clause 7 of Article 431 of the Tax Code of the Russian Federation).

If, after the “Calculation of Insurance Premiums” report has been checked, shortcomings are identified for which the calculation is considered submitted, the policyholder may be required to provide written explanations (submitted within five days), or be required to make appropriate corrections and submit a “clarification.”

Where to check the calculation of insurance premiums 2018

Before submitting reports on insurance premiums to the Federal Tax Service, it is better for all policyholders to independently check compliance with all necessary control ratios.

How to check the report “Calculation of insurance premiums” - 2018?

Insureds submitting calculations “on paper” can refer directly to the table of ratios in letter No. GD-4-11/27043 dated December 29, 2017, published on the website of the Federal Tax Service of the Russian Federation. In this case, payers will have to check the ratios manually using the formulas given in the table.

For those who use the “Legal Taxpayer” software in preparation, you can check the “Calculation of Insurance Contributions” report online on the Federal Tax Service website. All current control ratios are already integrated into the program, which are automatically checked in the completed reports. The program is available to all categories of payers and allows you to check the calculation of insurance premiums online for free. In addition to control ratios, the service checks the correctness of filling out the calculation and electronic formats. When submitting the calculation electronically, the generated file can be sent to the Federal Tax Service via the website.

The current version of the “Legal Taxpayer” program can be found here: ]]> service for checking the calculation of insurance premiums ]]> .

So, before submitting the calculation, payers need to make sure that it is filled out correctly by comparing all the indicators. You should check the calculation of insurance premiums for 2018 online or manually using the current control ratios of the Federal Tax Service of the Russian Federation.

The calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The calculation must be submitted to the tax authorities no later than January 30, 2018.

Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@:

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

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

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

The largest taxpayers who have separate divisions (which calculate payments and other remuneration in favor of individuals) submit calculations to several tax inspectorates (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/100@):

  • at its location;
  • at the location of the separate units.

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

Pay attention! If the payer of insurance premiums does not have payments in favor of individuals during the billing (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07/17273, dated April 12 .2017 No. BS-4-11/6940@).

For late submission of a calculation of insurance premiums to the tax office, the payer of insurance premiums may be subject to a fine of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. In this case, the minimum fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05/05/2017 No. PA-4-11/8611, the Federal Tax Service of Russia explained how much the fine should be paid to each of the funds (PFR, FFOMS, FSS).

Calculation of insurance premiums

Insurance premium calculations include:

  • Front page;
  • Sheet“Information about an individual who is not an individual entrepreneur”;
  • Section 1"Summary data on the obligations of the payer of insurance premiums";
    • Appendix No. 1 to section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1;
    • Appendix No. 2 to section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
    • Appendix No. 3 to section 1 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1;
    • Appendix No. 4 to section 1 “Payments made from funds financed from the federal budget” to section 1;
    • Appendix No. 5 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
    • Appendix No. 6 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
    • Appendix No. 7 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
    • Appendix No. 8 to section 1 “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
    • Appendix No. 9 to section 1 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (the second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation” to section 1;
    • Appendix No. 10 to section 1 "Information necessary to apply the provisions of subclause 1 of clause 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services" to Section 1;
  • Section 2"Summary data on the obligations of insurance premium payers of heads of peasant (farm) households";
    • Appendix No. 1 to section 2 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise” to section 2;
  • Section 3"Personalized information about insured persons."

Sections 1 And 3 are filled out by insurance premium payers making payments to individuals and submitted quarterly.

Section 2 filled out by insurance premium payers - heads of peasant farms - annually.

Compiling calculations for insurance premiums in the program "1C: Salaries and Personnel Management 8" (rev. 3)

The program provides a regulated report for calculating insurance premiums Calculation of insurance premiums(chapter Reporting, certificates - 1C-Reporting) (Fig. 1).

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

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled.

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

Pay attention! If two or more directory elements are identified in the accounting data when automatically filling out a report Individuals a message is issued with the same completed SNILS, but the report remains blank.

Calculation of insurance premiums in other programs:

  • in the program 1C: Salaries and personnel management 8 (rev. 2.5)
  • in program 1C: Salaries and personnel of budgetary institutions 8 (rev. 1.0)
  • in program 1C: Salaries and personnel of government institutions 8 (ed. 3)

Submission of calculation of insurance premiums to the tax authority

Payers who have an average number of individuals in whose favor payments and other remuneration are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit a calculation of insurance contributions to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10 of article 431 of the Tax Code of the Russian Federation).

Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right to submit calculations in electronic form , and on paper.

Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:

  • Front page;
  • Section 1 "Summary of the obligations of the payer of insurance premiums";
  • subsection 1.1 "Calculation of contributions for compulsory pension insurance", subsection 1.2 "Calculation of contributions for compulsory health insurance" of appendix 1 to section 1;
  • Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity";
  • Section 3 "Personalized information about insured persons."

The remaining appendices and subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of appendix No. 1 to section 1, appendices 3 - 10 to section 1).

Submission of calculations for insurance premiums to the tax authority in the program "1C: Salaries and Personnel Management 8" (ed. 3)

Setting up the composition of the calculation

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

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

Checking the calculation

Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Examination - Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Show only erroneous relationships) (Fig. 4).

When you click on the required ratio of indicators, in the column Tested ratio or Explanation of meanings, a transcript is displayed that shows where these numbers came from, how they came together, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums check of control ratios of indicators introduced by letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@, dated December 13, 2017 No. GD-4-11/25417@ and letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 No. 02-09- 11/04-03-13313.

Print calculation

Organizations submitting calculations without the use of telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 5).

To generate a printed calculation form with a PDF417 two-dimensional barcode, click on the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as there is a need to use the print module, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.

The calculation form for insurance premiums can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 5) or Form without barcode PDF417.

When you select the second option, the program displays the report form on the screen for preview and additional editing, generated for printing sheets (if necessary) (Fig. 6). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking on the button Save).

Uploading calculations electronically

If the calculation must be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums The function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload to ensure that the report is formatted correctly using the button Examination – Check upload. After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped.

In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Unload - Electronic submission and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically. When you press the button Upload - Data on individuals section 3, a file with data on individuals in section 3 will be uploaded. The file can be used in the organization’s “Personal Account” on the Federal Tax Service website to check the full name and SNILS (Fig. 7).

Sending a calculation to the tax authority

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

Calculation of insurance premiums for the 3rd quarter of 2018: sample filling

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use an insurance premium accounting card reflecting payments and rewards accrued and paid to individuals in 2017. See “Insurance premium accounting card: what should the sample be like in 2017.”

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. See “What payments are not subject to insurance premiums since 2017.”

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 (download the DAM form) in compliance with 7 fundamental rules, which are approved by the same document:

  1. each field is intended for a specific indicator and cannot be supplemented with other information;
  2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
  3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
  4. text fields are filled in from left to right, starting from the first window;
  5. cost indicators are indicated in rubles and kopecks, separated by a dot;
  6. when filling out a document on a computer, use the Courier New font (16-18 point);
  7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

All policyholders must submit calculations of insurance premiums for the 2nd quarter of 2017 to the Federal Tax Service, in particular:

  • organizations and their separate divisions;
  • individual entrepreneurs (IP).

A new calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons:

  • employees under employment contracts;
  • performers - individuals under civil contracts (for example, contracts for construction or provision of services);
  • the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out in the reporting period (the first half of 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 2nd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Calculations for insurance contributions to tax inspectorates (PFR bodies do not accept calculations since 2017). A specific Federal Tax Service is determined as follows:

  • organizations submit calculations for the 2nd quarter of 2017 to the Federal Tax Service at their location and at the location of separate divisions that issue payments to individuals. (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
  • individual entrepreneurs submit settlements to the Federal Tax Service at their place of residence (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

A large number of policyholders fill out insurance premium calculations using various accounting programs or online services. In this case, the calculation is generated automatically based on the data that the policyholder enters into the program. However, it is necessary to understand a number of basic principles of calculation formation in order to eliminate possible errors.

Below is a sample calculation of insurance premiums for the 3rd quarter of 2018 with explanations of the features of filling out the most common sections.

You can download a sample of filling out a calculation for insurance premiums for the 3rd quarter of 2018 or download a form for calculating insurance premiums for the 3rd quarter of 2018 in Excel using the links provided at the end of the article.

DUE DATES FOR CALCULATIONS

Thus, for the first time, you must fill out and submit to the Federal Tax Service the calculation of insurance premiums for the 1st quarter of 2017 no later than May 2, 2017 (this is Tuesday). Also see “Deadline for RSV-1 in 2017: table.”

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date for submitting the calculation falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

The reporting period in our case is the first half of 2017 (from January 1 to June 30). Therefore, the calculation for the six months must be submitted to the tax office no later than July 31 (since July 30 is a day off, Sunday).

Also see “Deadline for RSV-1 in 2017: table.”

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for the 3rd quarter must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Filling out the calculation for the 3rd quarter: examples

Most policyholders will fill out insurance premium calculations for the 3rd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

MORE: Question No. 4 Compulsory social insurance and its types. The concept of social risks and insurance risks.

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, six months and nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Calculation of insurance premiums for the 3rd quarter of 2018: form

It is necessary to submit a calculation of insurance premiums for the 3rd quarter of 2018 to the Federal Tax Service. The form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. This form was used previously, and it should be used now.

The Federal Tax Service of Russia planned to adjust the calculation form and posted the project on the Unified Portal for posting draft regulatory legal acts. However, this project has not yet been adopted.

In general, the calculation consists of:

  • title page;
  • sheet for individuals who do not have the status of an individual entrepreneur;
  • and sections from the first to the third. The first and second sections have applications.

If policyholders made payments to individuals, then the calculation of insurance premiums in accordance with clauses 2.2, 2.4 of the “Procedure for filling out calculations for insurance premiums” must necessarily include:

  • front page;
  • section 1 – summary information on contributions payable;
  • subsections 1.1 of Appendix 1 to section 1 – “pension contributions”
  • subsection 1.2 health insurance contributions of Appendix 1 to section 1;
  • Appendix 2 to Section 1 – calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1;
  • section 3 – personalized accounting information.

All other annexes to Section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and Section 2 is filled out by the heads of peasant farms.

Composition of calculations for insurance premiums

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

  • front page;
  • sheet for persons who do not have the status of an individual entrepreneur;
  • Section No. 1, which includes 10 applications;
  • Section No. 2, supplemented by one appendix;
  • Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.
Which sections of the calculation of insurance premiums should be filled out?
Calculation sheet (or section) Who makes up
Front page All policyholders
Sheet “Information about an individual who is not an individual entrepreneur” Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2 Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 – 8 to section 1 Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1 Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the 1st quarter of 2017
Appendix 10 to section 1 Organizations and individual entrepreneurs that paid income to students working in student teams in the 1st quarter of 2017
Appendices 3 and 4 to section 1 Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions.

For example, you will fill out line 030 of section 1 in relation to pension contributions during 2017 on an accrual basis, and lines 031-033 in relation to the months of the reporting period. The calculation for the 1st quarter on lines 031-033 should include the amounts of insurance premiums for January, February and March 2017. A similar approach applies to other types of insurance premiums included in Section 1.

Appendix 1: calculation of pension and medical contributions

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

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

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2017. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2017. Where necessary: ​​make a “breakdown” for January, February and March 2017. Let's look at the features of filling out the main fields of these sections and provide examples.

Appendix 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2017, show information personally for each member of the peasant farm, namely:

  • in lines from 010 to 030 - full name;
  • in line 040 – TIN;
  • in line 050 – SNILS;
  • in line 060 – year of birth;
  • in line 070 – the date of joining the peasant farm in 2017 (if the joining took place from January to March inclusive);
  • in line 080 - the date of exit from the peasant farm in 2017 (if the exit took place from January to March inclusive).
  • in line 090 – the amount of insurance premiums payable to the budget for each member of the peasant farm based on the results of the 1st quarter of 2017.

This section is intended to reflect individuals who receive income subject to insurance premiums. Additional sections allow you to correctly distribute all the information. Let's look at them in more detail.

Start of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2017, enter “0–”. If you adjust data for the 1st quarter, then in the updated calculation you will need to indicate the adjustment number (for example, “1–”, “2–”, etc.).

MORE: New tariffs for calculating the cost of compulsory motor liability insurance in 2018

In field 020 of sheet 3, show the code of the billing (reporting) period. The first quarter corresponds to the code “21”. In field 030, indicate the year for the billing (reporting) period for which information is being provided – “2017”.

Subsection 3.1: who received the income

Lines of subsection 3.1 Filling Filling
060 TIN
070 SNILS
080, 090 and 100 Full name
110 Date of birth
120 Code of the country of which the individual is a citizen
130 Gender code: “1” – male, “2” – female
140 Identity document type code
150 Details of the identity document (for example, passport series and number)
160, 170 and 180 Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person

Subsection 3.2: payments and pension contributions

Subsection 3.2 as part of the calculation must contain information:

  • on payments in favor of individuals (for example, employees);
  • on accrued insurance contributions for compulsory pension insurance.
Subsection graphs 3.2.1 Filling
190 The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively. That is, in calculations for the 1st quarter of 2017, you need to show: 01, 02 and 03 (January, February and March).
200 Category code of the insured person (from Appendix 8 to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). The code for employees under employment contracts is HP.
210 The amount of payments to employees for January, February and March 2017.
220 The base for calculating pension contributions not exceeding the maximum value is 876,000 rubles.
230 Amount of payments under civil contracts.
340 Amount of insurance premiums
250 The total amount of payments in favor of the employee, not exceeding the limit value, is 876,000 rubles.

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. The DAM contains several sheets that must be filled out by all employers, while other sheets are used only as needed.

Basic sheets to fill out:

  1. Front page;
  2. Section 1 (with appendices) to reflect the amount of insurance premiums;
  3. Section 3 to reflect the personal data of the organization’s employees.

The remaining sheets must be completed only if they correspond to the status of the employer or the types of payments that it makes.

Let's look in more detail (in line-by-line form) at exactly how the standard DAM is filled out for most companies.

Front page

The title page information contains information about the employer himself and the immediate form of the document, namely:

  • TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
  • Checkpoint - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate division to one or another territorial Federal Tax Service is confirmed;
  • document correction number - is intended to display information about whether the report is being submitted for the first time for a specific period or whether it is a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
  • settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the six months - 31, for 9 months - 33, for the year - 34;
  • calendar year - shows which year the billing period belongs to;
  • submitted to the tax authority - you must indicate the Federal Tax Service code in the form of 4 characters;
  • by location (registration) - used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the Russian Federation, this code is 214;
  • name (full name) - you must indicate the full name of the legal entity or full name of the individual entrepreneur;
  • OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company’s registration documentation;
  • the reorganization (liquidation) form, as well as the TIN/KPP of the reorganized organization - are filled out if the DAM is submitted by the legal successor;
  • contact phone number - indicated to contact the employee responsible for drawing up the DAM;
  • number of sheets - reflects the number of transmitted sheets and accompanying documentation (if any).

Sheet “Information about an individual”

TIN and checkpoint

The meaning of the checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark “0 – -”.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reports are being submitted. When calculating for the 1st quarter of 2017, enter code 21.

Federal Tax Service code

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

Place of provision code

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. Leave one free cell between words.

MORE: Apartment (real estate) mortgage insurance

Form of reorganization or liquidation

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities. You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2017.

Reliability and completeness of information

Sheet “Information about an individual who is not an individual entrepreneur”

Start of sheet 3

Reporting period

Therefore, in the calculation of insurance premiums for the 2nd quarter of 2017, the reporting period code will be “31”.

Tax office code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Performance venue code

Code Where is the payment submitted?
112 At the place of residence of an individual who is not an entrepreneur
120 At the place of residence of the individual entrepreneur
121 At the place of residence of the lawyer who established the law office
122 At the place of residence of the notary engaged in private practice
124 At the place of residence of the member (head) of the peasant (farm) enterprise
214 At the location of the Russian organization
217 At the place of registration of the legal successor of the Russian organization
222 At the place of registration of the Russian organization at the location of the separate division
335 At the location of a separate division of a foreign organization in Russia
350 At the place of registration of the international organization in Russia

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

The procedure for filling out calculations for insurance premiums was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

Let us remind you that the first three days of illness are paid at the expense of the employer, the subsequent ones - at the expense of the Social Insurance Fund. Both types of payments are not subject to insurance premiums.

Information about sick leave is recorded in Appendix No. 2 to Section 1 of the calculation.

On line 020 of Appendix No. 2, you must indicate all payments to individuals, including hospital benefits.

On line 030 you need to show the amount of non-contributory payments. If we are talking about hospital benefits, they must be indicated in full (parts paid both by the company and by the fund).

But on line 070 you need to reflect only that part of the benefits that was paid at the expense of the Social Insurance Fund.

If there is a pilot project in the region, according to which sick leave is paid directly to the employee, “0” must be entered in line 070 of Appendix No. 2.

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service. https://service.nalog.ru/addrno.do

Name

OKVED codes

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Indicator July August September 3rd quarter
All payments 28000 28181.45 28000 84181.45
Non-taxable payments – 4602.9 – 4602.9
Contribution base 28000 23578.55 28000 79578.55
Contributions to OPS 6160 5187.28 6160 17507.28

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

How to fill out a half-year calculation

Most policyholders will fill out insurance premium calculations for the 2nd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Procedure for filling out Appendix 3:

  1. Let us first clarify that in our example there are no benefits that are financed from the federal budget.

Accordingly, column 4 of the calculation is not filled in; we indicate 0.00 everywhere.

  1. We indicate information on the certificate of incapacity for work.

To do this, fill in lines 010-021.

Our employee is a resident and works at his main job, so we fill out only line 010.

In column 1 we indicate 1, in column 2 - the number of days, a total of 10.

  1. In lines 030-031 we record data on maternity benefits.

Column 1 indicates 1 case,

Column 2 - indicate the number of benefits, that is 1,

We enter the amount in column 3.

  1. line 040 - benefits for women who registered in the early stages of pregnancy. We indicate 1 and the amount of 613.14 in columns 2 and 3, respectively.

line 050 - there were no benefits at birth, we do not fill it out.

  1. lines 060-062 – we calculate the data on child care benefits. Do not forget that we fill out all the data in Appendix 3 on an accrual basis.

Column 1 lines 060-061 - one case.

Column 2 lines 060-061 - number of benefits paid on an accrual basis, total 3.

Column 3 lines 060-061 - the amount of benefits for the period under review.

  1. lines 070-090 in Appendix 3 to Section 1 - do not fill out.
  1. We calculate the total amount of insurance premiums in line 100 for the billing reporting period.

10,312.00 260,750.00 613.14 37,406.10 = 309,081.64 rub.

Line 110 in Appendix 3 is completed in the case of accrued and unpaid benefits, with the exception of the last month for which the established payment deadline was not missed.

Until July 31, 2017, policyholders will have to submit to the Federal Tax Service a calculation of insurance premiums for the six months. Since the report appeared quite recently, accountants still have questions about filling it out. In this article, experts will consider the most common filling problems and offer solutions to them.

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