Based on the results of 9 months of 2016 and for the entire 2016, policyholders must report to the Pension Fund of Russia using the familiar RSV-1 form (form). But starting from 2017, reporting on contributions will need to be submitted to the tax authorities using a different form, which, by the way, has not yet been approved.

No new form of RSV-1 appeared in 2016. That is, the RSV-1 form for 2016 looks the same as for 2015. You can download the RSV-1 Pension Fund form from the website of the ConsultantPlus legal reference system or from the website of the Pension Fund.

How to fill out RSV-1

In the RSV-1 PFR form, you need to fill out (and submit to the controllers) only those sections in which you have something to indicate. That is, if some section of the form remains empty, for example, section 2.4, which reflects the amounts of contributions accrued at additional tariffs, but you should not and do not accrue them, then you do not need to submit this section as part of the calculation.

The RSV-1 must contain Section 1 and Subsection 2.1 of Section 2, as well as a title page (clause 3 of the Procedure for filling out the RSV-1). Other pages are included in the calculation as needed. For this reason, the example below of filling out the RSV-1 Pension Fund form also does not include all sections.

Thus, the policyholder first fills out the necessary sections in the calculation, and then puts continuous numbering on each page.

Filling out the RSV-1 report: title page

Filling out RSV-1, like many other reporting forms, can begin with the title page. It indicates:

• information about the insured (registration number in the Pension Fund of the Russian Federation, name/full name of the individual entrepreneur, INN, KPP, OKVED code for the type of activity engaged in by the organization or individual entrepreneur, contact telephone number);
• code of the period for which the calculation was made, as well as the calendar year to which this period relates;
• the number of insured persons for whom information is provided in the calculation, i.e. sections 6 of the RSV-1 are completed;
• average number.

Be sure to also date and sign the title page. By the way, you will need to put “autographs” and dates in the same way on all pages of the calculation you prepared (clause 3 of the Procedure for filling out the RSV-1).

How to fill out section 6 of RSV-1

Oddly enough, after filling out the title page, it makes sense to start filling out section 6 of the RSV-1. For each insured person, a separate section is drawn up, which reflects:

• Full name and SNILS of the individual (in subsection 6.1);
• the amount of payments and remuneration accrued in his favor (in subsection 6.4);
• the amount of contributions accrued from his payments to the compulsory pension insurance (in subsection 6.5);
• the start and end dates of the individual’s work period for the last 3 months of the reporting/billing period (in subsection 6.8). Based on this information, the Pension Fund of Russia will determine the employee’s length of service (clause 37 of the Procedure for filling out the RSV-1).

Subsection 6.6 of the RSV-1 is filled out only if you need to enter corrective individual information for this employee (clause 35 of the Procedure for filling out the RSV-1). And subsection 6.7 - if you charged contributions at additional rates from employee payments.

The remaining sections in RSV-1 Pension Fund (form)

After you have completed sections 6, proceed to filling out section 1 of the RSV-1 and subsection 2.1. They are both compiled on the basis of the data reflected in sections 6. The information indicated separately for each individual in sections 6 in sections 1 and 2.1 is reflected in general for the policyholder. This indicates the total values ​​of accrued payments and contributions for all employees for each month, in aggregate for the last 3 months of the reporting period, as well as for the period since the beginning of the year on an accrual basis.

Sample of filling out RSV-1 for 2016

You can comment on the instructions for filling out the RSV-1 as much as you like, but it’s always easier to understand the topic using an example. Therefore, using the link below you can download the RSV-1 calculation (sample) for 9 months of 2016.

The calculation of insurance premiums for 9 months of 2018 must be submitted to the tax authorities no later than October 30. 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. The calculation is provided in the form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Preparation for drawing up calculations for insurance premiums in “1C: Salary and Personnel Management 8” (ed. 3) General information about the organization

To correctly fill out the calculation for the organization, the following must be indicated: name in accordance with the constituent documents, INN, KPP, tax authority code, OKVED2 and data on who signs the reporting (manager or representative). The necessary information is indicated in the Organizations directory (section Settings - Organizations) (Fig. 1).

Information about the tariff of insurance premiums

Information about the main tariff used in the organization for calculating insurance premiums regulated by Chapter 34 of the Tax Code of the Russian Federation is indicated in the form for setting up accounting policies in the Insurance premiums section (section Settings - Organizations - tab - link Accounting policies). The choice of tariff depends on the category of insurance premium payer to which the organization belongs.

Accounting for income for the purposes of calculating insurance premiums

For the correct accounting of income received by individuals for the purposes of calculating insurance premiums and for further filling out the indicators for calculating the base for calculating insurance premiums in the calculation, it is also recommended to check and, if necessary, clarify the settings for the types of accruals. All payments and other rewards in favor of individuals in the program are calculated using types of accruals (section Settings - Accruals). For each type of accrual, on the Taxes, contributions, accounting tab, in the Insurance premiums field, the type of income must be indicated for the purposes of calculating insurance premiums (Fig. 3). For example, for types of accruals that are entirely subject to insurance premiums, the program indicates the type of income Income that is entirely taxable to insurance premiums.

When posting documents with the help of which accruals are made in favor of individuals (for example, documents, Bonuses, Financial assistance), the corresponding type of income is recorded for the purposes of calculating insurance premiums. This data is used when filling out the indicators for calculating the base for calculating insurance premiums in Appendix No. 1, Appendix No. 2 to Section 1 of the calculation, Section 3. You can obtain data on the formation of the base for calculating insurance premiums using the Analysis of Contributions to Funds report (section).

The program may register other income received by individuals from the organization. For such income, the following is indicated for calculating insurance premiums:

• when registering payments to former employees - in the directory Types of payments to former employees;
• when registering other income of individuals - in the directory Types of other income of individuals;
• when registering copyright agreements with individuals - in the directory Types of copyright agreements;
• when registering prizes, gifts from employees - if insurance premiums need to be charged on the cost of the gift, then in the Prize, gift document, check the box Gift (prize) is provided for by the collective agreement.

Calculation of insurance premiums

Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, pension, and medical insurance are calculated separately for each individual. The maximum base for calculating insurance contributions for compulsory pension insurance is 1,021,000 rubles, for compulsory social insurance - 815,000 rubles.

The maximum amount of the base for calculating insurance premiums for compulsory health insurance is not provided for by law (cancelled from 01/01/2015). For amounts of payments in favor of an individual that exceed the maximum base for calculating insurance contributions for compulsory pension insurance, in organizations that apply the basic tariff of insurance contributions, contributions for compulsory pension insurance are charged at a rate of 10%. Payers who apply reduced rates of insurance contributions do not deduct from earnings in excess of the limit of 10% for compulsory pension insurance.

The calculation of insurance premiums in the program is carried out using the document Calculation of salaries and contributions when completing the procedure for filling out a document or other document by which contributions were calculated (Dismissal, Parental leave). The amounts of accrued insurance premiums for each individual are reflected on the Contributions tab of the document Accrual of salaries and contributions (Fig. 4). When posting the document, the amounts of accrued contributions are recorded. Based on these data, the calculation fills in information about the amounts of accrued insurance premiums in Appendix No. 1, Appendix No. 2 to Section 1 of the calculation, Section 3.

You can obtain data for analyzing the amounts of accrued insurance premiums using the report Analysis of contributions to funds. You can check the correctness of the calculation of insurance premiums for a certain period using the report Checking the calculation of contributions (section Taxes and contributions – Reports on taxes and contributions – Checking the calculation of contributions).

If an organization is obliged to pay insurance contributions for compulsory pension insurance at additional rates based on the results of certification of workplaces, and from 01/01/2014 based on the results of a special assessment of working conditions in favor of workers employed in “harmful” jobs (clause 1, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ) and “heavy” (clauses 2–18, part 1, Article 30 of the Federal Law of December 28, 2013 No. 400-FZ) types of work that are entitled to early retirement, then you need to make some settings in the program.

In the calculation of insurance premiums, information on the calculation of premiums for additional tariffs is reflected in Appendix No. 1 to Section 1. If additional premiums were calculated according to the tariffs established by paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation (tariffs according to lists, without taking into account classes of working conditions), then subsection 1.3.1 is filled in; if additional contributions were calculated at the rates established by clause 3 of Art. 428 of the Tax Code of the Russian Federation (tariffs by class of working conditions), then subsection 1.3.2 of Appendix No. 1 is filled in. In addition, in section 3 of the calculation, subsection 3.2.2 is filled in, which reflects information on the amount of payments and other remunerations accrued in favor of an individual , for which insurance premiums are calculated at an additional rate.

Calculation of contributions from payments in favor of foreigners

The procedure for calculating insurance premiums from payments in favor of foreign citizens and stateless persons depends on the status of the foreign citizen. If the organization employs foreign citizens or stateless persons, it is necessary to establish for them the attribute corresponding to their status in the section Status of the insured person in the Employees directory or the Individuals directory - link Insurance (Fig. 5).

In the calculation, information on payments in favor of foreign citizens permanently residing in the territory of the Russian Federation is not separately identified, but is reflected in the same lines as payments to employees who are citizens of the Russian Federation.

Information on payments in favor of foreign citizens temporarily residing and staying on the territory of the Russian Federation is not separately identified in Section 1, but is reflected according to special codes of categories of insured persons in Section 3. Category codes for temporarily residing foreign citizens begin with the symbols “VZh”, temporarily staying - with the symbols “VP”.

The amounts of accruals in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists and except for persons who are citizens of the EAEU member states) are shown separately - in line 054 of Appendix No. 2 of Section 1. To justify the application of the insurance premium rate for compulsory social insurance in case of temporary disability and in connection with maternity (tariff 1.8%) in relation to payments and other remunerations accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for highly qualified specialists and persons , who are citizens of the EAEU member states), Appendix No. 9 to Section 1 of the calculation is also filled out.

Information on payments in favor of foreign citizens who are not insured persons for compulsory pension insurance is not included in subsection 1.1 of Appendix No. 1 to section 1 of the calculation, and is also not included in section 3.

Information on payments in favor of foreign citizens who are not insured persons for compulsory health insurance is not included in subsection 1.2 of Appendix No. 1 to section 1 of the calculation. In section 3, for such persons the sign “2” is indicated (line 170).

Information on payments in favor of foreign citizens who are not insured persons for compulsory social insurance in case of temporary disability and in connection with maternity is not included in Appendix No. 2 to Section 1. In Section 3, for such persons the sign “2” is indicated (line 180 ).

You can obtain data on payments in favor of foreign citizens using the report Analysis of contributions to funds.

Insurance Cost Data

Compulsory social insurance benefits are paid in whole or in part from the funds of the Federal Social Insurance Fund of the Russian Federation (Clause 1, Article 3 of Federal Law No. 255-FZ). At the same time, according to paragraph 2 of Art. 3 of Federal Law No. 255-FZ, benefits for temporary disability due to illness are paid to insured persons at the expense of the Federal Social Insurance Fund of the Russian Federation only from the fourth day of temporary disability. The rest of the benefit (for the first three days of temporary disability) is paid at the expense of the policyholder (employer).

In the regions of the Russian Federation where the RF FSS pilot project operates, benefits at the expense of the RF FSS are paid to employees directly by the fund.

The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment, is subject to reduction by payers of insurance contributions by the amount of expenses incurred by them for the payment of compulsory insurance coverage (Clause 1, Article 4.6 of Federal Law No. 255-FZ).

In the program, the accrual of social insurance benefits payable to employees is recorded:

• for the period of temporary incapacity for work, the period of maternity leave - the document Sick Leave (section Salary - Sick Leave);
• in the early stages of pregnancy, at the birth (adoption) of a child, in connection with death - the Lump sum benefit document (section Salary - All accruals);
• for the period of parental leave - assigned by the document Parental Leave (section Personnel - Child Care Leave or section Salary - Child Care Leave), accrued - by the document Accrual of Salaries and Contributions (section Salary - Accruals of Salaries and Contributions );
• payment for additional days off provided for caring for disabled children is calculated using the document Payment for days caring for disabled children (section Salary - All accruals), insurance premiums from the amounts paid for additional days off - using the document Calculation of salaries and contributions.

Based on data on the amounts of assigned benefits using the above documents, the program records expenses for the payment of benefits, which are subject to financing from insurance contributions or funds from the Federal Social Insurance Fund of the Russian Federation. You can obtain data on accrued benefits using the report Register of benefits at the expense of the Social Insurance Fund (section). Data on social insurance expenses incurred are reflected in Appendix No. 2 (line 070), Appendix No. 3, Appendix No. 4 (data on the amounts of benefits financed from the federal budget) to section 1 of the calculation.

Personal data of individuals

Personal data of individuals should be clarified and, if necessary, updated, namely (Fig. 7):

• FULL NAME. an individual;
• number of the Pension Fund of Russia insurance certificate (if the employee does not have an insurance certificate, then it must be obtained, for which the policyholder must submit to the Pension Fund the questionnaire of the insured person in the ADV-1 form);
• TIN, date of birth, citizenship, type of identification document, its series and number.

To check whether all the necessary personal data of the insured person is indicated, you can use the Personal Data of Employees report (section Personnel - Personnel Reports - Personal Data of Employees report).

Information about paid insurance premiums

The fact of payment of insurance contributions for compulsory pension, medical, social insurance in case of temporary disability and in connection with maternity is not reflected in the program and calculations. Appendix No. 2 to Section 1 reflects only the reimbursement by the Federal Social Insurance Fund of the Russian Federation of expenses for the payment of insurance coverage. To register the amounts of reimbursement of expenses received from the Social Insurance Fund of the Russian Federation, use the document Receiving reimbursement of benefits from the Social Insurance Fund (section Taxes and contributions - Receiving reimbursement of benefits from the Social Insurance Fund).

Calculation of insurance premiums

In the program, the regulated report Calculation of insurance premiums is intended for compiling calculations for insurance premiums (section Reporting, certificates - 1C-Reporting) (Fig. 8).

To create a report, you need to enter a command in the 1C-Reporting workplace to create a new copy of the report using the Create button and select a report in the list with the name Calculation of insurance premiums.

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. Next, click on the Create button.

As a result, the form of a new copy of the Calculation of Insurance Premiums report is displayed on the screen (Fig. 9). To automatically fill out a report based on infobase data, click the Fill button.

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

Filling out the cover sheet for calculating insurance premiums

The title page is filled out by all insurance premium payers.

The title page indicators (Fig. 10) are filled in automatically.

The main indicators characterizing the payer of insurance premiums (name, INN, KPP, tax authority code, OKVED2) are filled in immediately when creating a report based on the data from the Organization directory (section Settings - Organizations).

The cells for the values ​​of a number of indicators on the title page are highlighted in yellow. This means that the value in the cell is entered manually or (if the value is entered automatically by the program) can be changed manually.

If cells with any information about the payer of insurance premiums are left blank and these cells are not available for manual filling (not highlighted in yellow), this means that there is no corresponding data in the information base. In this case, you need to add the necessary information to the Organization directory, and then click on the Update button (More button - Update).

By default, it is considered that a primary calculation is being drawn up, i.e., submitted for the first time for the reporting period (according to the Procedure, when submitting a primary calculation, code “0” is indicated in the Adjustment number field on the title page).

The Calculation (reporting) period (code) and Calendar year fields are filled in automatically according to the value of the period specified in the workplace form and the period symbols in accordance with Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. For calculations for 9 months of 2018, code “33” is entered.

In the field At location (accounting) (code) the code is indicated in accordance with Appendix No. 4 to the Procedure for filling out the calculation. If the calculation is submitted to the tax authority at the location of the Russian organization, then code 214 is indicated. If the calculation is submitted to the tax authority at the place of registration of the Russian organization at the location of the separate division, then code 222 is indicated. If necessary, the code can be clarified.

In the field Code of type of economic activity according to the OKVED2 classifier, the code for the main type of economic activity of the payer of insurance premiums is indicated in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).

When drawing up a calculation by the legal successor, in the Reorganization Form (liquidation) (code) field, the reorganization (liquidation) code is indicated in accordance with Appendix No. 2 to the Procedure for filling out the calculation, and in the TIN/KPP field of the reorganized organization - the TIN and KPP of the reorganized organization.

I confirm the reliability and completeness of the information specified in this calculation: it is filled in with data from the directory Registration with the tax authority. The calculation can be signed by the payer of insurance premiums or an authorized representative of the payer of insurance premiums (Fig. 11).

The Signature Date field defaults to the current date of the computer.

Filling out the sheet “Information about an individual who is not an individual entrepreneur”

The sheet “Information about an individual who is not an individual entrepreneur” includes personal data about an individual who is not an individual entrepreneur who did not indicate his TIN in the calculation.

When generated automatically, this sheet does not appear as part of the calculation. It will appear as part of the calculation if the payer is an individual and the TIN is not specified. The sheet is filled out manually.

Filling out section 1 of the calculation of insurance premiums

Section 1 contains summary data on the amounts of contributions payable for the billing (reporting) period (for each type of contribution). The section is filled out by all payers making payments to individuals.

By default, the section is filled in automatically using the infobase data. If there were manual changes in other sections of the calculation, then in order for these changes to be reflected in Section 1, you must click on the link Fill out Section 1 according to application data.

In the subsection Amount of insurance contributions for compulsory pension insurance payable for the billing (reporting) period (lines 020–033) the following is reflected: budget classification code to which insurance contributions for compulsory pension insurance are credited, the amount of insurance contributions for compulsory pension insurance payable to the budget for the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation (cumulative total from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.1.

In the subsection Amount of insurance premiums for compulsory medical insurance payable for the billing (reporting) period (lines 040–053) the following is reflected: budget classification code to which insurance premiums for compulsory medical insurance are credited, the amount of insurance premiums for compulsory medical insurance payable to the budget for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.2.

In the subsection Amount of insurance contributions for compulsory pension insurance at an additional rate, payable for the billing (reporting) period (lines 060–073), the following is reflected: budget classification code to which insurance contributions for compulsory pension insurance at additional rates are credited (Article 428 of the Tax Code RF), the amount of insurance contributions for compulsory pension insurance at additional rates, subject to payment to the budget for the billing (reporting) period (cumulative from the beginning of the year), including for the last three months of the billing (reporting) period. If it is necessary to indicate several budget classification codes, fill out the required number of sheets in Section 1 with completed indicators on lines 060–073. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.3.

In the subsection Amount of insurance contributions for additional social security payable for the billing (reporting) period (lines 080–093) the following is reflected: budget classification code to which insurance contributions for additional social security are credited to flight crew members of civil aviation aircraft, as well as individual categories of employees of coal industry organizations (Federal Law dated November 27, 2001 No. 155-FZ, Federal Law dated May 10, 2010 No. 84-FZ), the amount of insurance contributions for additional social security payable to the budget for the billing (reporting) period (on an accrual basis from the beginning of the year), including for the last three months of the billing (reporting) period. If it is necessary to indicate several budget classification codes, fill out the required number of sheets in Section 1 with completed indicators on lines 080–093. Summary data is filled in based on the data in Appendix No. 1 to Section 1, Subsection 1.4.

In the subsection Amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable for the billing (reporting) period (lines 100–113), the following is reflected: budget classification code to which insurance contributions for compulsory social insurance in case of emergency are credited temporary disability and in connection with maternity, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months settlement (reporting) period. Summary data is filled in based on the data in Appendix No. 2 to Section 1 (line 090 with sign “1”).

In the subsection Amount of excess of expenses incurred by the payer for payment of insurance coverage over calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period (lines 120–123) the following is reflected: the amount of excess of expenses incurred by the payer for payment of insurance coverage security over calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period (cumulatively from the beginning of the year), including for the last three months of the billing (reporting) period. Summary data is filled in based on the data in Appendix No. 2 to Section 1 (line 090 with sign “2”).

Note! When filling out lines 110–113 and 120–123, simultaneous completion of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Filling out Appendix No. 1 to Section 1 of the calculation of insurance premiums

Appendix No. 1 consists of 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 rate 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.”

Subsections 1.1 and 1.2 of Appendix No. 1 to Section 1 are completed by all payers making payments to individuals.

Subsection 1.3 of Appendix No. 1 to Section 1 is filled out by payers paying insurance premiums at additional rates (Article 428 of the Tax Code of the Russian Federation).

Subsection 1.4 of Appendix No. 1 to Section 1 is filled out by payers paying insurance premiums according to tariffs for additional social security (Article 429 of the Tax Code of the Russian Federation).

Note! The indicators of subsections 1.1 and 1.2 must correspond to the total indicators for individuals from section 3. Otherwise, the calculation is considered not submitted.

For example, the sum of the values ​​of line 240 for each individual of subsection 3.2.1 of section 3 must be equal to the value of line 061 (according to columns 3, 4, 5) of subsection 1.1 of appendix 1 to section 1. Equality must be observed for each of the three months of the reporting period.

To check compliance, you can use the built-in test using control ratios (button ). If discrepancies are detected, it is convenient to analyze the inconsistencies by creating a register of sections 3 using the Register button.

Subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance” and subsection 1.2 “Calculation of the amounts of insurance contributions for compulsory health insurance”

Subsections 1.1 and 1.2 are completed by all payers making payments and other benefits to individuals insured in the compulsory pension and health insurance system.

The Payer Tariff Code field (line 001) indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 5 to the Procedure for filling out the calculation. Information about the rates of insurance premiums in the program is indicated in the form for setting up the organization's accounting policy in the Insurance premiums section (section Settings - Organizations - tab Accounting policies and other settings - link Accounting policies).

If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many appendices No. 1 to section 1 (or only individual subsections of appendix No. 1 to section 1) as tariffs were applied during the billing (reporting) period.

Note! Considering that the payer rate codes “01”, “02”, “03” correspond to one category code of the insured person “NR”, payers paying insurance premiums at the generally established rate and simultaneously applying the simplified tax system and UTII fill out one appendix No. 1 to section 1 calculation indicating one, any of the above, payer tariff code (letter of the Federal Tax Service of Russia dated December 28, 2017 No. GD-4-11/26795@).

In the calculation, starting from version 3.1.4.164, data on the main tariff is not divided by tax system, i.e. when using the main tariff on the simplified tax system and separate accounting by type of activity subject to UTII, all information is shown in one Appendix No. 1 to the section 1 with code "01".

Example

Filling out subsection 1.1 and subsection 1.2 is carried out according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can obtain data for analysis from the report Analysis of contributions to funds (section Taxes and contributions – Reports on taxes and contributions – Analysis of contributions to funds – version of the PFR and MHIF report) (Fig. 15).

Subsection 1.1 calculates the amounts of insurance contributions for compulsory pension insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

Subsection 1.2 calculates the amounts of insurance premiums for compulsory health insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory health insurance system.

In the report, where necessary, you can decrypt the data in the report cell using the Decrypt button located in the header of the report form, and manually adjust the data (light green cells and yellow cells are always available for editing in the report).

Subsection 1.1 indicates:

• on line 010 – the total number of insured persons in the compulsory health insurance system;
• on line 020 - the number of individuals for whom insurance premiums are calculated from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 1.1;
• on line 021 - the number of individuals from line 020 whose payments and other remunerations exceeded the maximum base for calculating insurance premiums for compulsory health insurance (in 2018 - 1,021,000 rubles);
• on line 040 - amounts of payments that are not subject to insurance premiums for compulsory health insurance (Article 422, paragraphs 8, 9 of Article 421 of the Tax Code of the Russian Federation);
• on line 050 - the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with clause 1 of Art. 421 of the Tax Code of the Russian Federation, including line 051 in an amount exceeding the maximum base for calculating insurance premiums;
• on lines 060 - the amount of calculated insurance premiums for compulsory health insurance, in particular: on line 061 - from a base not exceeding the limit value, on line 062 - from a base exceeding the limit value. Based on the indicators of this line, summary data is filled in in lines 020–033 of section 1.

Subsection 1.2 indicates:

• on line 010 – the total number of insured persons in the compulsory medical insurance system;
• on line 020 - the number of individuals for whom insurance premiums are calculated from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 1.2;
• on line 030 - the amount of payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation);
• on line 040 - amounts of payments that are not subject to insurance premiums for compulsory medical insurance (Article 422, paragraphs 8, 9 of Article 421 of the Tax Code of the Russian Federation);
• on line 050 - the base for calculating insurance premiums for compulsory medical insurance, calculated in accordance with paragraphs 1 and 2 of Art. 421 Tax Code of the Russian Federation;
• on lines 060 - the amount of calculated insurance premiums for compulsory medical insurance. Based on the indicators of this line, summary data is filled in in lines 040–053 of section 1.

Note! Information on the amounts of payments made in favor of foreign citizens and stateless persons who are not insured persons in the system of compulsory pension and health insurance in the Russian Federation is not reflected in subsections 1.1 and 1.2. For example, if the organization employs foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation, then when filling out the subsections, the amounts of payments and other remunerations accrued in favor of these individuals will be reflected in calculating the base for calculating insurance premiums for compulsory health insurance in line 030 subsection 1.1, but will not be reflected in line 030 of subsection 1.2 for calculating the base for calculating insurance premiums for compulsory medical insurance. Since temporarily staying foreign citizens and stateless persons are insured persons in the compulsory pension insurance system, but not in the compulsory health insurance system. You can obtain data on payments in favor of foreign citizens and stateless persons using the Analysis of Fund Contributions report (Fig. 16).

Subsection 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 Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3 is filled out by payers of insurance premiums making payments to individuals specified in Art. 428 and Art. 429 Tax Code of the Russian Federation.

Subsection 1.3 consists of two subsections:

• subsection 1.3.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.3.2 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.”

The rows of the tables are filled in according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can obtain data for analysis from the report Analysis of contributions to funds (section Taxes and contributions – Reports on taxes and contributions – Analysis of contributions to funds – version of the PFR report (additional contributions)) (Fig. 19).

The amounts of contributions accrued for the reporting period for additional tariffs (line 050) are reflected in lines 060–073 of section 1.

Subsection 1.3.1 “Calculation of the amounts of insurance premiums according to the additional tariff of certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3.1 (Fig. 17) calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate (clauses 1 and 2 of Article 428 of the Tax Code of the Russian Federation), based on the amounts of payments and other remunerations made in favor of individuals employed on the types of work specified in clauses 1–18, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

In the Attribute of the basis for calculating the amounts of insurance premiums at the additional tariff (line 001), the indication of the basis for calculating the amounts of insurance premiums at the additional tariff is indicated:

• “1” – in accordance with paragraph 1 of Article 428 of the Code;
• “2” – in accordance with paragraph 2 of Article 428 of the Code.

If during the billing (reporting) period it was used as a basis for paying insurance premiums at an additional rate (9%) for certain categories of insurance premium payers in accordance with clause 1 of Art. 428 of the Tax Code of the Russian Federation, and the basis for paying insurance premiums at an additional rate (6%) for certain categories of insurance premium payers in accordance with clause 2 of Art. 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

Example

The organization carried out certification of workplaces before January 1, 2014. Based on the results of this certification, working conditions were recognized as optimal and acceptable. Insurance premiums were calculated and paid to finance the insurance part of the labor pension at additional rates, which are specified in clauses 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the type of work in which employees are employed: in relation to payments and other remuneration in favor of an employee engaged in “harmful” types of work specified in clause 1, part 1 of art. 30 of the Federal Law of December 28, 2013 No. 400-FZ. The size of the additional tariff in 2018 is 9 percent (in accordance with paragraph 1 of Article 428 of the Tax Code of the Russian Federation) (Fig. 4, subsection with feature 1); in relation to payments and other remuneration in favor of an employee engaged in “heavy” types of work specified in paragraphs. 2–18 hours 1 tbsp. 30 of the Federal Law of December 28, 2013 No. 400-FZ. The size of the additional tariff in 2018 is 6 percent (according to paragraph 2 of Article 428 of the Tax Code of the Russian Federation) (Fig. 17, subsection with feature 2).

Subsection 1.3.2 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation”

Subsection 1.3.2 (Fig. 18) calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate (clause 3 of Article 428 of the Tax Code of the Russian Federation), based on the amounts of payments and other remunerations made in favor of individuals employed in the types of works specified in clauses 1–18, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

In the field Calculation basis code (line 001) (filled in automatically) the calculation basis code for applying clause 3 of Art. 428 Tax Code of the Russian Federation:

• “1” – in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”;
• “2” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2–18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

In the Filling reason field (line 002), manually enter the reason code for filling the subsection:

• “1” – based on the results of a special assessment of working conditions;
• “2” – based on the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law “On special assessment of working conditions";
• “3” - based on the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in connection with with the adoption of the Federal Law “On Special Assessment of Working Conditions.”

In the Working Conditions Class Code field (line 003) (filled in automatically) the working conditions class code is indicated:

• “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.

If during the settlement (reporting) period more than one basis was applied for payment of insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then so many pages are included in the calculation subsection 1.3.2, how many grounds were applied during the calculation (reporting) period.

Example

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”

Subsection 1.4 provides the calculation of the amounts of insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations. Tariffs of insurance premiums for certain categories of payers for additional social security of flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations are established by Art. 429 of the Tax Code of the Russian Federation (Fig. 20).

In relation to payments and other remunerations accrued in favor of flight crew members of civil aviation aircraft, the tariff of insurance contributions for additional social security of these employees is applied in the amount of 14 percent.

In relation to payments and other remunerations accrued in favor of workers directly employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the mining of coal and shale and in the construction of mines, and workers of leading professions - longwall miners, drifters , jackhammer operators, mining excavation machine operators, the tariff of insurance contributions for additional social security of these workers is applied in the amount of 6.7 percent.

Lists of payers applying the tariff of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations, are established in the manner prescribed by the Federal Law of November 27, 2001 No. 155-FZ and the Federal Law of May 10, 2010 No. 84-FZ.

The subsection is filled in automatically.

Filling out Appendix No. 2 to Section 1 of the calculation of insurance premiums

Appendix No. 2 to Section 1 provides the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. The application is filled out by all payers making payments to individuals (Fig. 21).

In the Attribute of payments field (line 001), the attribute of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity is automatically indicated:

• “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” – 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 to the payer.

The tabular section indicates:

• in line 010 – the number of individuals who are insured persons in the compulsory social insurance system;
• in line 020 - the amounts of payments and other remunerations specified in paragraphs. 1 and 2 tbsp. 420 Tax Code of the Russian Federation;
• in line 030 - amounts of payments and other remuneration that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Art. 422 of the Tax Code of the Russian Federation, as well as the amount of expenses actually incurred and documented in accordance with paragraph 8 of Art. 421 of the Tax Code of the Russian Federation or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Art. 421 Tax Code of the Russian Federation;
• in line 040 - the amount of payments and other remuneration accrued in favor of individuals subject to insurance contributions for compulsory social insurance, in an amount exceeding the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, established clause 3 art. 421 of the Tax Code of the Russian Federation (in 2018 - 815,000 rubles). Payments above the limit are not subject to contributions;
• in line 050 - the base for calculating insurance contributions for compulsory social insurance, calculated in accordance with paragraph 1 of Art. 421 Tax Code of the Russian Federation;
• in line 051 - the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities to individuals who, in accordance with Federal Law of November 21, 2011 No. 323 -FZ “On the Fundamentals of Protecting the Health of Citizens in the Russian Federation” have the right to engage in pharmaceutical activities or are allowed to carry them out, pay a single tax on imputed income for certain types of activities, apply the tariff established by paragraphs. 6 clause 1 art. 427 Tax Code of the Russian Federation, paragraphs. 3 p. 2 art. 427 Tax Code of the Russian Federation. Pharmacy organizations and individual entrepreneurs that have a license for pharmaceutical activities and pay UTII have the right to apply reduced contribution rates to payments only to those employees who have the right to engage in pharmaceutical activities or are allowed to carry them out in accordance with Federal Law dated November 21, 2011 No. 323-FZ ;
• in line 052 - the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships (except for ships used for storing and transshipping oil and petroleum products at sea ports of the Russian Federation) specified in paragraphs. 4 paragraphs 1 art. 427 of the Tax Code of the Russian Federation, the Tariff is established by paragraphs. 2 p. 2 art. 427 Tax Code of the Russian Federation;
• in line 053 - the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remuneration made to individuals by individual entrepreneurs using the patent taxation system specified in paragraphs. 9 clause 1 art. 427 Tax Code of the Russian Federation. This line is not filled in by individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45–48 of paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Individual entrepreneurs paying tax under the PSN charge insurance premiums at reduced rates (clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) for payments not to all individuals, but only to those who are engaged in activities for which a patent has been obtained;
• in line 054 - the basis for calculating insurance contributions for compulsory social insurance in relation to the amounts of payments and other remuneration made in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), except for persons who are citizens of states - members of the Eurasian Economic Union (EAEU). For payments in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), the payer of insurance premiums pays insurance premiums at a rate of 1.8% (clause 2 of Article 426 of the Tax Code of the Russian Federation). The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, and the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan carrying out activities in Russia on the basis of an employment or civil law contract have the right to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU);
• in line 060 - the amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• in line 070 - the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity. The indicator in column 1 of line 070 must be equal to the indicator in column 3 of line 100 of Appendix No. 3. Insurance premium payers who are participants in the pilot project do not fill out line 070;
• in line 080 - the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of the Russian Federation for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (for sick leave, maternity benefits, etc.). In the program, reimbursement of expenses from the Social Insurance Fund of the Russian Federation is registered with the document Receiving Reimbursement of Benefits (section Taxes and Contributions - Receiving Reimbursement of Benefits from the Social Insurance Fund). Reimbursement from the Federal Social Insurance Fund of the Russian Federation for the payment of insurance coverage for reporting periods before 2017 is not reflected in the calculation. When filling out this line, you should take into account the reimbursement received from the fund for expenses incurred starting from 01/01/2017 and later. This is due to the fact that the calculation of insurance premiums has been applied since 01/01/2017, and information serving as the basis for the calculation and payment of insurance premiums should be included in it for reporting periods starting from the 1st quarter of 2017. In addition, the amount of compensation must be shown in line 080 of the month of the reporting period in which the Federal Social Insurance Fund of the Russian Federation made this compensation. For example, in February 2018, the fund reimbursed expenses incurred by the policyholder in the 4th quarter of 2017. The amount of compensation must be shown in calculations for the 1st quarter of 2018 (letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11/12778@). Payers of insurance premiums who are participants in the pilot project do not fill out line 080.

Note! Payments made in favor of foreign citizens and stateless persons who are highly qualified specialists temporarily staying in the Russian Federation are not reflected in Appendix No. 2 to Section 1 of the calculation. Since, according to paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, the object of taxation of contributions is payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance. And according to Art. 2 of Federal Law No. 255-FZ dated December 29, 2006, foreign citizens who are highly qualified specialists are not subject to compulsory social insurance in case of temporary disability and in connection with maternity (letter of the Federal Tax Service of Russia dated August 31, 2017 No. BS-4-11/17291@).

The tabular section Amount of insurance contributions payable (the amount of excess of expenses incurred over calculated insurance premiums) (line 090) reflects the amount of insurance contributions for compulsory social insurance payable to the budget, or the amount of excess of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute:

• “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, are indicated;
• “2” – if 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 is indicated.

In line 090, the amount of insurance contributions payable to the budget, or 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, is always reflected in a positive value (letter of the Federal Tax Service of Russia dated 23.08 .2017 No. BS-4-11/16751@). For example, the amount of expenses exceeds the amount of contributions (13,530.36 rubles (insurance contributions) - 16,728.39 (expenses) = -3,198.03 rubles). Line 090 indicates sign “2” and the amount of RUB 3,198.03. is indicated in a positive value.

The indicator in line 090 is defined as the difference between the indicator in line 060 (the amount of calculated insurance premiums) and the indicator in line 070 (the amount of expenses for the payment of insurance coverage), increased by the indicator in line 080 (the amount of expenses reimbursed by the territorial body of the Federal Social Insurance Fund of the Russian Federation).

You can obtain data for analyzing the completion of the application from the report Analysis of contributions to funds, Register of benefits at the expense of the Social Insurance Fund (Fig. 22).

Filling out Appendix No. 3 to Section 1 of the calculation of insurance premiums

Appendix No. 3 is filled out by payers of insurance premiums who have expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, including from funds financed from the federal budget (Fig. 23).

The indicator in column 3 of line 100 must be equal to the indicator in column 1 of line 070 of Appendix No. 2. And the indicator in column 4 of line 100 must be equal to the indicator in column 4 of line 240 of Appendix No. 4.

You can obtain data on accrued benefits in the program using the report Register of benefits at the expense of the Social Insurance Fund (section Taxes and contributions - Reports on taxes and contributions - Register of benefits at the expense of the Social Insurance Fund) (Fig. 24).

Line 010 reflects expenses for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity for the reporting period, including benefits paid in favor of working insured persons who are citizens of member states of the Eurasian Economic Union (EAEU), excluding expenses for the payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation. The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, and the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan carrying out activities in Russia on the basis of an employment or civil law contract have the right to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU).

Lines 020, 021 reflect the costs of paying benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity for the reporting period, working foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation” and persons who are citizens of the EAEU member states). These foreign citizens (stateless persons) have the right only to receive insurance coverage in the form of temporary disability benefits, subject to the payment of insurance premiums for them by the insured for a period of at least six months preceding the month in which the insured event occurred (Article 2, Part. 4.1 of the Federal Law of December 29, 2006 No. 255-FZ).

Financial support for the costs of paying an employee additional days off provided for caring for disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation, including insurance premiums accrued for such payment, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund of the Russian Federation (Part 17, Article 37 of the Federal Law of July 24, 2009 No. 213-FZ).

Payers of insurance contributions reduce the amount of current accrued contributions for compulsory social insurance by such expenses. That is, it is legal to offset against the payment of contributions to compulsory social insurance:

• average earnings retained by the employee for the period of providing him with additional days off (line 070);
• insurance premiums (for compulsory health insurance, compulsory medical insurance, compulsory medical insurance and compulsory medical insurance) calculated from such earnings (line 080).

Line 110 reflects for reference the amount of accrued and unpaid benefits, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed (indicated manually in the program). For example, an employee was on sick leave in September 2018. For the days of illness, he was awarded temporary disability benefits. According to Part 8 of Art. 13 of Federal Law No. 255-FZ of December 29, 2006, the employer must pay it within the earliest possible time established for the payment of wages. The employer will pay wages for September in October 2018. Therefore, in the calculation for 9 months of 2018, the amount of such benefit is not required to be reflected on line 110.

Filling out Appendix No. 4 to Section 1 of the calculation of insurance premiums

Appendix No. 4 is filled out by payers of insurance contributions who have expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget. For example, payment of benefits to victims of the Chernobyl accident, Mayak PA, tests at the Semipalatinsk test site, etc.

According to the provisions of the current legislation, insured persons affected by radiation exposure are paid temporary disability benefits in the amount of 100% of average earnings, regardless of the length of the insurance period. If the insurance period of the insured person is less than 8 years, then the Social Insurance Fund has the right to provide financial support for benefits in terms of “excess” at the expense of interbudgetary transfers from the federal budget provided for these purposes to the budget of the Social Insurance Fund of the Russian Federation (clause 1 of article 5 of the Federal Law of 02.12 .2013 No. 322-FZ).

Due to interbudgetary transfers from the federal budget, additional expenses are also financed for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion of non-insurance periods in the insurance period of the insured person (periods of military and other service, during which the citizen was not subject to compulsory social insurance). insurance) (Part 4, Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

In addition, interbudgetary transfers from the federal budget finance the payment of additional days off provided for caring for disabled children, including accrued insurance premiums.

The indicator in column 4 of line 240 must be equal to the indicator in column 4 of line 100 of Appendix No. 3.

Filling out Appendix No. 5 to Section 1 of the calculation of insurance premiums

Appendix No. 5 to Section 1 is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial -production special economic zone) (subclause 3, clause 1, article 427 of the Tax Code of the Russian Federation) and applying the tariffs of insurance premiums established by subclause 1 of clause 2 of article 427 of the Tax Code of the Russian Federation. Appendix No. 5 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

Filling out Appendix No. 6 to Section 1 of the calculation of insurance premiums

Appendix No. 6 to Section 1 is filled out by organizations and individual entrepreneurs using a simplified taxation system, as well as combining the use of a taxation system in the form of a single tax on imputed income for certain types of activities and a simplified taxation system, as well as individual entrepreneurs combining the use of a patent taxation system and simplified taxation system, the main type of economic activity classified in accordance with paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, and applying reduced rates of insurance premiums established by paragraphs. 3 p. 2 art. 427 Tax Code of the Russian Federation. Appendix No. 6 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

The program does not provide automatic completion of the application. If necessary, data is entered manually.

Filling out Appendix No. 7 to Section 1 of the calculation of insurance premiums

Appendix No. 7 to Section 1 is filled out by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in accordance with the constituent documents in the field of social services for the population, scientific research and development, education, healthcare, culture and art (the activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) (clause 7 of Article 427 of the Tax Code of the Russian Federation) and applying the insurance premium rates established by subclause 3 of clause 2 of Article 427 of the Tax Code of the Russian Federation . Appendix No. 7 is completed in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

The program does not provide automatic completion of the application. If necessary, data is entered manually.

Filling out Appendix No. 8 to Section 1 of the calculation of insurance premiums

Appendix No. 8 to Section 1 is filled out by individual entrepreneurs who apply the patent taxation system (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation) and apply the insurance premium rates established by clauses. 3 p. 2 art. 427 of the Tax Code of the Russian Federation - in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45–48 paragraph 2 art. 346.43 Tax Code of the Russian Federation. Appendix No. 8 is filled out manually in order to verify compliance with the conditions for the application of reduced insurance premium rates by the specified payers.

Filling out Appendix No. 9 to Section 1 of the calculation of insurance premiums

To justify the application of the tariff of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to payments and other remunerations accrued in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), an appendix is ​​filled out No. 9 (Fig. 30). From payments in favor of such citizens, the policyholder pays insurance premiums for compulsory social insurance at a rate of 1.8% (clause 2 of Article 425 of the Tax Code of the Russian Federation, clause 2 of Article 426 of the Tax Code of the Russian Federation).

Lines 020–070 indicate the information corresponding to an individual - a foreign citizen or stateless person: TIN of an individual - a foreign citizen or stateless person (if available), insurance number of the individual personal account of the insured person (SNILS) in the personalized accounting system of the Pension Fund of Russia (if availability), citizenship (if available).

Line 080 indicates the amount of payments and other remuneration to an individual - a foreign citizen or stateless person for the billing (reporting) period.

And line 010 reflects the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists) in their favor. If there are several completed sheets of Appendix No. 9, line 010 is filled in only on the first of them.

Please note that persons who are citizens of EAEU member states are not indicated in Appendix No. 9!

Filling out Appendix No. 10 to Section 1 of the calculation of insurance premiums

Appendix No. 10 to Section 1 specifies the information necessary to apply 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 employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Filling out section 2 of the calculation of insurance premiums

Section 2 is filled out by the heads of peasant (farm) households and submitted annually, before January 30 of the calendar year following the expired billing period. The section includes indicators of the amount of insurance premiums payable to the budget, according to the payers - heads of peasant (farm) households, indicating the budget classification codes to which the amount of insurance premiums is to be credited.

Filling out Appendix No. 1 to Section 2 of the calculation of insurance premiums

Appendix No. 1 to Section 2 provides a calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise. The application is filled out by the heads of peasant (farm) households.

Filling out section 3 of the calculation of insurance premiums

This section is completed by all insurance premium payers who make payments to individuals.

Section 3 includes information about employees:

• with whom labor or civil law contracts are valid in the last three months of the reporting (settlement) period. The fact of accrual of payments and rewards does not matter;
• with whom labor or civil law contracts are not valid in the last three months of the reporting (settlement) period, but to whom payments were accrued during this period (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

Note! Starting from version 3.1.3.184, section 3 does NOT include employees - foreign citizens who are not insured persons on compulsory health insurance according to their status (for example, foreign citizens temporarily staying in the territory of the Russian Federation, who are highly qualified specialists) (letter of the Ministry of Finance dated July 12, 2017 No. 03 -15-06/44430).

When filling out the field Adjustment number (line 010), when initially submitting information for the billing (reporting) period, “0” is entered; in the updated calculation for the corresponding billing (reporting) period, the correction number is indicated (for example, “1”, “2”, and so on ).

In the Settlement (reporting) period (code) field (line 020) a code is indicated that defines the billing (reporting) period, in accordance with Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. The value of this field must correspond to the value of the Calculation (reporting) period (code) field on the title page of the calculation.

The Calendar year field (line 030) indicates the year for the billing (reporting) period of which information is provided. The value of the field must correspond to the value of the Calendar year field on the cover page of the calculation.

In the Number field (line 040) the serial number of the information is indicated.

The Date field (line 050) indicates the date the information was submitted to the tax authority. Filled in automatically with the date indicated on the cover page of the calculation.

Section 3 consists of subsections:

Subsection 3.1 “Data about the individual - recipient of income.”

The subsection should indicate current personalized information about the insured persons as of the date of reporting. If the information has changed after submitting the calculation to the tax authority, then there is no need to submit an updated calculation (letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11/26889@).

In addition to full name and SNILS must reflect information about the TIN, date of birth, citizenship of the employee, type of identity document, its series and number. Personalized information about periods of work, working conditions and insurance experience of individuals by employers is submitted only to the Pension Fund of the Russian Federation once a year no later than March 1 in the form SZV-STAZH (clause 2 of article 11 of the Federal Law of 01.04.1996 No. 27-FZ as amended by the Federal Law of July 3, 2016 No. 250-FZ).

Lines 160–180 indicate the attribute of the insured person in the system of compulsory pension, medical and social insurance, respectively: “1” – is an insured person, “2” – is not an insured person. In the program, filling out the attribute does not depend on whether premiums are paid for the person or not, but on the status of the insured person and the type of contract concluded with this person. The status of the insured person in the program is indicated in the form of an element in the Individuals directory or the Employees directory using the Insurance link.

The personal data of individuals should be clarified and, if necessary, updated in the directory Employees or Individuals. To check whether all the necessary personal data of the insured person is indicated, you can use the Personal Data of Employees report (section Personnel - Personnel Reports - Personal Data of Employees report).

In a letter dated November 16, 2017 No. GD-4-11/23232@, the Federal Tax Service of Russia indicated that if an organization does not have data on an employee’s TIN, then a dash can be entered on line 060. In this case, the tax authority will accept the calculation in accordance with the general procedure. The TIN of an individual can be found on the website of the Federal Tax Service of Russia through the online service “Find out TIN”.

Subsection 3.2 “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.”

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

Note! according to clause 22.2 of the Procedure, if the personalized information about the insured persons does not contain data on the amount of payments and other remunerations accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled out. For example, an employee was on leave without pay for the last three months of the reporting period. In this case, subsection 3.2 is not filled in for it; only personal data is transferred through it (subsection 3.1).

Subsection 3.2 includes two subsections:

Subsection 3.2.1, which indicates information about the amount of payments and other remuneration accrued in favor of an individual, and the calculated amounts of insurance contributions for compulsory pension insurance.

The base for calculating insurance premiums for compulsory health insurance is indicated within the limit value. Calculated insurance premiums are indicated on a base that does NOT exceed the limit. When filling out the subsection, calculated insurance premiums at the additional rate in accordance with Art. 428 Tax Code of the Russian Federation.

The category code of the insured person to which the earnings information should be attributed is determined by the type of insurance premium rate established for the organization (section Settings - Organizations - Accounting policies and other settings tab - Accounting policies link) when calculating contributions from payments to a specific insured person. The codes are indicated in accordance with the category codes of the insured person in accordance with Appendix No. 8 to the Procedure for filling out the calculation. For example, persons who are covered by compulsory health insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid, use the HP category. In addition, there are separate codes for temporarily residing foreign citizens (beginning with the symbols VZh) ​​and temporarily staying foreign citizens (beginning with the symbols VZH).

Subsection 3.2.2, which indicates information on the amount of payments and other remuneration accrued in favor of an individual, for which insurance premiums are calculated, as well as the amount of insurance premiums accrued in favor of an individual at an additional rate in accordance with Art. 428 Tax Code of the Russian Federation.

Tariff code applied by the payer to payments and other remuneration in favor of an individual subject to insurance contributions for compulsory pension insurance at additional tariffs established by Art. 428 of the Tax Code of the Russian Federation, is filled out in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 5 to the Procedure.

Section 3 can be printed for individual individuals using the Print Page link. By clicking the Registry button, you can generate a report that collects data for section 3.

Note! The calculation is considered not submitted:

If there are errors in the information in section 3:

• about the amount of payments and other remuneration (line code 210);
• on the basis for calculating insurance premiums for compulsory health insurance within the established limit (line code 220);
• on the amount of insurance premiums for compulsory health insurance, calculated within the established limit (line code 240);
• on the basis for calculating insurance premiums for compulsory health insurance at an additional rate (line code 280);
• on the amount of insurance premiums for compulsory health insurance at an additional rate (line code 290).

If the amounts of the above indicators from Section 3 for all individuals for the billing (reporting) period and (or) for each of the last three months of the billing (reporting) period do not correspond to the same indicators for the insurance premium payer as a whole in Section 1 of the calculation. For example, the sum of the values ​​of line 240 for each individual of subsection 3.2.1 of section 3 must be equal to the value of line 061 (according to columns 3, 4, 5) of subsection 1.1 of appendix 1 to section 1. Equality must be observed for each of the three months of the reporting period. Or the sum of lines 050 in columns 3, 4, 5 of subsection 1.3.1 and 1.3.2 of appendix 1 to section 1 should be equal to the sum of the values ​​of line 290 of subsection 3.2.2 of section 3 for each individual for each month, respectively.

If inaccurate personal data identifying insured individuals is provided (full name, SNILS, INN (if available)). The Federal Tax Service of Russia recommends, before submitting a calculation to the tax authority, to check the personal data about the insured persons reflected in section 3 of the calculation with the information specified in the SZV-M form and successfully accepted by the Pension Fund of Russia (letter of the Federal Tax Service of Russia dated October 31, 2017 No. GD-4-11 /22115).

If the inspection considers the calculation not submitted, it will notify the policyholder. In this case, the policyholder needs to submit an adjusted calculation within five days (if the notice was sent on paper - within ten days) from the date the notice was sent. Then the date of its submission will be the date of submission of the initial calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation).

The Federal Tax Service of Russia, in letter No. BS-4-11/12446@ dated June 28, 2017, explained how to fill out an updated calculation of insurance premiums if Section 3 is filled out incorrectly.

Example 1

When filling out section 3 for an employee (Fig. 35):

• in lines 160–180 the sign “1” is entered;
• the monthly payment amount is indicated in lines 210 according to the insured person’s category code “NR”;
• The base for calculating contributions (line 220) in September does not include temporary disability benefits, only salary payments are included. The benefit amount is included only in the total payment amount (line 210).

Example 2

When filling out section 3 for an employee (Fig. 36):

• line 120 indicates the code of the country of citizenship. Ukraine corresponds to code 804;
• line 170 indicates sign “2”, since the employee is not an insured person under compulsory medical insurance. In this case, the sign “1” is set in lines 160 and 180;
• payments and contributions in subsection 3.2.1 refer to the insured person category code “VPNR”. The first characters of “VP” correspond to the status of a foreign citizen “Temporarily staying” on the territory of the Russian Federation.

Example 3

When filling out section 3 for an employee (Fig. 37):

• line 220 indicates the base for calculating contributions to compulsory pension insurance for all payments: both under an employment contract and under a work contract;
• line 230 separately indicates the amount of payments under the civil contract.

Example 4

When filling out section 3 (Fig. 38), line 180 indicates sign “2”, since persons performing work (providing services) under a civil contract are not insured for compulsory social insurance in case of temporary disability and in connection with maternity (Clause 2, Clause 3, Article 422 of the Tax Code of the Russian Federation). In this case, the sign “1” is set in lines 160 and 170.

Example 5

For an employee in section 3, additionally fill in subsection 3.2.2. The tariff code is automatically indicated - “27” (payers of insurance premiums paying insurance premiums at additional tariffs established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1) (according to Appendix No. 5 to the Procedure ) (Fig. 39).

Example 6

The base for calculating insurance contributions for compulsory pension insurance (lines 220 and 230) is indicated within the limit. Calculated insurance premiums are indicated from a base that does NOT exceed the limit (line 240). The maximum base for calculating insurance contributions for compulsory pension insurance in 2018 is RUB 1,021,000.

In the third quarter of 2018, all payments to employees exceeded the maximum contribution base for compulsory pension insurance. Insurance premiums for compulsory pension insurance were charged only at a rate of 10%.

When completing section 3:

• lines 210 indicate the amount of payments in favor of the employee for the third quarter of 2018, broken down by accrual month;
• dashes are added in lines 220, 230, 240, since all payments for the third quarter exceeded the maximum contribution base.

Submission of calculation of insurance premiums to the tax authority

Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculation of insurance premiums 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 both in electronic form, and on paper.

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

• Title 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).

Submitting calculations for insurance premiums to the tax authority in the program “1C: Salaries and Personnel Management 8” (edition 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 Settings button (More button – Settings) located on the top command bar of the report form, and on the Section Properties tab, clear the Show and Print checkboxes for these sections (Fig. 41).

Checking the calculation

Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Check – Check control 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 the Display only erroneous ratios box) (Fig. 42). When you click on the required ratio of indicators in the column Checked ratio or Decoding of values, a transcript is displayed, which shows where these numbers came from, how they worked out, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the very report form.

Print calculation

Organizations submitting calculations without using 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. 43).

To generate a printed calculation form with a PDF417 two-dimensional barcode, click on the Print button 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 the need to use the print module arises, 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 insurance premium calculation form can be printed without a barcode if in the report settings (More button - Settings - General tab) check the box Allow printing without a barcode PDF417. After setting this setting, by clicking the Print button, the Form with the PDF417 barcode (recommended) (Fig. 43) or the Form without the PDF417 barcode will be available for printing. When you select the second option, the program displays the report form on the screen for preview and additional editing of the sheets generated for printing (if necessary) (Fig. 44). Next, to print the calculation, click on the Print button. 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 Save button).

Uploading calculations electronically

If the calculation must be uploaded to an external file, then the form of a regulated report supports the function of uploading in electronic form in a format approved by the Federal Tax Service of Russia. It is recommended to first check the report for compliance with the requirements of the electronic submission format by clicking the Check button - 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 Upload button - Electronic representation and indicate in the window that appears the directory where you want to save the calculation file. The program assigns a name to the file automatically. When you click on the Upload button – Data on individuals in 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 your full name and SNILS (Fig. 45) .

Sending a calculation to the tax authority

In 1C programs containing a subsystem of regulated reporting, a mechanism is implemented that allows you to send calculations for insurance premiums to the tax authority electronically with an electronic signature directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) (if the 1C- service is connected) Reporting"). Before sending, it is recommended to perform format and logical control of filling out the calculation. To do this, click on the Check button - Check on the Internet. To send the calculation to the tax authority directly from the program, click on the Send button (Fig. 46).

Calculation of insurance premiums is possible in other 1C:Enterprise 8 programs.

All entrepreneurs who pay insurance premiums for employees are required to submit the DAM form to the Federal Tax Service. In addition, employers submit information about employees.

In our publication today, we will look at the rules and procedure for filling out a report to the Federal Tax Service and will dwell in more detail on personalized accounting (Section 3 of the DAM form). At the bottom of the page you can download the 2019 RSV PRF form and a sample of filling out this document. There you will also find a form that will become relevant starting with the reporting for the 1st quarter of 2020.

Let us recall that until 2017, the DAM form was provided to the Pension Fund. In connection with the transfer of administrative functions for the payment of contributions to the Federal Tax Service Inspectorate, from 01/01/2017, the following contributions must be paid and a report on them must be submitted to the Federal Tax Service Inspectorate at the place of registration of the individual entrepreneur:

• for compulsory pension insurance;
• for compulsory health insurance;
• for compulsory insurance for temporary disability and maternity.

RSV form: latest changes in the document

The 2019 DAM form was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

In 2017, the following changes took place in the DAM form, which are also relevant in 2019:

The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.

Please note that for the 4th quarter of 2019, the DAM must be submitted in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The fact is that back in July 2018, a draft order was published to amend the DAM form. It was assumed that already in 2018, reporting on insurance premiums will be submitted using a new form. Then the deadline for adoption of the new form was postponed to the beginning of 2019, however, the form was not approved in 2019. Therefore, throughout 2019, employers submit the DAM report on the old form approved back in 2016.

According to the latest information, the new DAM form will become relevant in 2020. And this time, apparently, it will really be introduced. The corresponding draft Order of the Federal Tax Service dated May 16, 2019 was published on the official website of the draft legal acts. And on September 18, 2019, the new DAM form was approved by Order No. ММВ-7-11/470@.

Deadlines for the DAM in 2020

Regardless of the reporting format, the DAM report is submitted quarterly, before the 30th day of the month that follows the reporting period.

If the deadline for submitting a calculation falls on a weekend, the document can be submitted on the first working day (after the weekend).

The deadlines for submitting the DAM in 2020 are as follows:

• for the 4th quarter of 2019 - until 01/30/2020;
• for the 1st quarter of 2020 - 04/30/2020;
• for the 2nd quarter of 2020 - 07/30/2020;
• for the 3rd quarter of 2020 - 10/30/2020;
• for the 4th quarter of 2020 - 01/30/2021.

DAM 2020 report format

In 2020, it is allowed to submit it on paper to organizations and individual entrepreneurs whose number of employees does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form using the TSC.

Who submits the payment and where?

At the end of each quarter, all employers must submit the calculation of the DAM form to the Federal Tax Service at the place of registration.

Separate divisions, which have a separate current account and balance, pay insurance premiums and submit reports at their location.

Zero report for no activity

If there was no business activity, no salaries were accrued or paid to employees, but you are registered as an employer, the DAM still needs to be submitted. A zero report is also submitted in the absence of accrual of contributions for employees.

Structure and rules for filling out the document

The RSV form for 2019 consists of a title page and 3 sections:

1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.

Each section includes several subsections and appendices to them. At first glance, it seems that the DAM report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, first we will find out who exactly needs to fill out which sections and subsections.

TITLE PAGE. Completed by all policyholders without exception.

SHEET “Information about an individual who is not an individual entrepreneur.” Individual entrepreneurs and organizations do not fill out this sheet. It is filled out by individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - are filled out and submitted by all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.

Section 2 and Appendix 1 to Section 2 are filled out by the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are completed if an individual entrepreneur or organization charges insurance premiums at additional rates.

Applications 5; 6; 7; 8 to section 1 is filled out by individual entrepreneurs or LLCs, which apply reduced rates when calculating insurance premiums.

Appendix 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.

Appendix 10 to Section 1 must be completed if in the reporting quarter income was paid to students who worked in student teams.

Appendices 3 and 4 to Section 1 are filled out by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.

Having selected the sections relevant to your activity, you can begin filling them out.

The rules for filling out the document are as follows:

1. Each field of the report contains a specific indicator; it cannot be supplemented with other information.

2. Pages are numbered in the corresponding cells as follows: “001”, “002”... “033”.

3. There are two fields for recording a decimal fraction: the first contains the whole part, and the second - 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, enter “0” (“zero”). In other cases, for example, when there are no text indicators, a dash is placed in all familiar places in the field.

8. When filling out the calculation on a computer, there is no need to put zeros and dashes in the empty cells.

9. At the end of each page of the DAM you must put a signature and indicate the date of signing.

10. If there is a seal, it is placed on the title page.

Procedure for filling out the DAM for 2019

SECTION 1: INSURANCE PREMIUM SUMMARY

Section 1 includes information on the calculation of pension, medical contributions, as well as contributions to insurance for temporary disability and maternity. Using the insurance premium accounting card, reflecting payments and rewards accrued and paid to individuals in the reporting period of 2019, lines 010 to 123 are sequentially filled in. In this case, line 030 is filled in with a cumulative total from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form for all types of contributions is filled out in the same way.

Further, lines 120-123 of Section 1 include amounts that exceed the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no fact of excess, then these lines are not filled in.

APPENDIX 1: CALCULATION OF INSURANCE PREMIUMS FOR COMPULSORY PENSION AND HEALTH INSURANCE FOR SECTION 1

First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled out in accordance with the tariff code depend on it.

This application consists of several subsections. Which of the subsections and who needs to be filled out is written above.

APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MATERNITY FOR SECTION 1.

At the beginning, indicate the payment attribute:

“1” - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the Social Insurance Fund budget;

“2” - if benefits are paid by employers, and then the costs are offset against the payment of insurance premiums.

The form is then completed in the same way as the previous application.

APPENDIX 3 COSTS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MATERNITY AND COSTS IMPLEMENTED IN ACCORDANCE WITH THE LEGISLATION OF THE RUSSIAN FEDERATION TO SECTION 1.

If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and is not submitted as part of the calculation for the reporting quarter of 2019. If payments have taken place, then use the following filling procedure:

• on lines 010-090 - indicate for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).

All other applications are filled out similarly to the previous ones and do not raise additional questions.

Important: Starting with the report in the DAM form for the 4th quarter of 2017 (as well as for all subsequent periods of 2018, 2019, 2020), according to paragraph. 2 clause 7 art. 431 of the Tax Code, the Federal Tax Service will not recognize the report as submitted if errors are made in the following indicators of Section 3 for each individual:

• 210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
• 220 - the base for calculating pension contributions within the limit for the same months;
• 240 - the amount of calculated pension contributions within the limit for the same months;
• 250 - totals for columns 210, 220 and 240;
• 280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
• 290 - the amount of calculated pension contributions at the additional tariff for the same months;
• 300 - totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

The above rules for filling out the DAM report apply to the DAM for the 4th quarter of 2019, which must be submitted by January 30, 2020.

Changes in the 2020 DAM form

Now let's talk about the form of the DAM for the periods of 2020. Currently, there is a new DAM form on the Unified Portal for posting draft legal acts. The new DAM form, which must be submitted starting from the 1st quarter of 2020, was approved by Order No. ММВ-7-11/470@ dated September 18, 2019 and published in official sources on October 8, 2019.

The new form does not contain an annex containing information about the application of the reduced tariff established for the period until 2019. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields will appear.

In section 3 (personalized information of individuals). A new attribute “Adjustment type” has appeared. Similar to SZV-M, in the new DAM it will be necessary to indicate which form is being submitted: original, corrective or canceling.

So, as of the 4th quarter of 2019, the old DAM form, well known to employers, is in effect. But it would not be superfluous to talk about the changes that will be reflected in the new DAM. Let's list them:

1. Added the “Payer Type” section. You will need to indicate:

• sign “1”, if during the reporting period the taxpayer paid the amount in favor of individuals;
• sign “2”, if payments were not made to individuals.

2. Change of the reporting period. The DAM will not be filled out with an accrual total (for a quarter, half a year, 9 months and a year), but quarterly (Q1 2020, Q2 2020, etc.).

3. Fields will be added to subsections 1.1 and 1.2. New fields in 2020 will reflect the amount of tax deductions (field “Amount of expenses accepted for deduction in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation”).

4. Subsection 1.4 has been deleted. In the current form for 2019, subsection 1.4 reflects the calculation of insurance premiums for social security of flight crew members and certain categories of coal industry workers. In the new form, this subsection will be submitted as a separate attachment.

5. Lines removed from Appendix 2.2. Due to the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy activities), the corresponding lines in Appendix 2.2 have been deleted.

6. The lines of subsection 2.2, which reflected the amounts of settlements with foreign employees who are not citizens of the EAEU, have been removed.

7. Addition of line 055, which will reflect the amounts of payments to foreigners-non-citizens of the EAEU.

Download the 2019-2020 RSV form

Below you can download the 2019 DAM forms, and for reference you can also download the 2020 DAM form, which will come into force in the 1st quarter of 2020:

The 2019 RSV form in Excel and PDF formats can be downloaded using the button below:

It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 4th quarter - before 01/30/2020), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, submit a single report for the 4th quarter no later than January 30, 2020! No transfers are provided.

If errors or discrepancies are found in the form when filling out, the report will not be provided. Corrections may be made within 5 working days from the date of receipt of the notification from the Federal Tax Service. After making changes, the date of submission of the report is recognized as the day when the form of a single calculation for insurance premiums 2019 was sent for the first time (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation).

Which RSV-1 form to use Conditions for filling out RSV-1

Let's consider an example of calculating insurance premiums in 2019 for a budget organization. GBOU DOD SDYUSSHOR "ALLUR" uses OSNO. General tax rates are established for the calculation. The average number of employees is 22.

For the reporting months of 2019, payroll accruals were (in rubles):

• October - 253,000.00;
• November - 253,000.00;
• December - 253,000.

We calculate insurance monthly to fill out RSV-1.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.

Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.

VNiM: 253,000.00 × 2.9% = 7337.00 rub.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.

Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.

VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For information on filling out the calculation of insurance premiums: for 9 months of 2019, wages accrued amounted to 759,300.00 rubles:

Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.

Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.

Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 4th quarter (in rubles):

Accrued salary - 759,000.00.

Contributions to the Pension - 166,980.00.

Compulsory medical insurance - 38,709.00.

FSS - 22,011.00.

Final data for filling out the calculation of insurance premiums for 2019:

• accruals - 1,518,300.00 rubles;
• contributions to the Pension Fund of the Russian Federation - 334,026.00 rubles;
• Compulsory medical insurance - 77,433.00 rubles;
• FSS - 44,030.00 rubles.

How to fill out the RSV-1 form correctly

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Federal Tax Service order No. ММВ-7-11/551. Taking into account the provisions of the order, we will give an example of completing the RSV-1 form for the 4th quarter of 2019.

Step 1. Title page RSV-1

On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we set 0 if we provide a single report for the first time during the reporting period, or we set the next adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section of the RSV-1 calculation

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately. Let's give an example of filling out information in the calculation of insurance premiums for a manager.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value to 643 (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/671@ dated December 24, 2014. The passport code of a citizen of the Russian Federation is 21, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. Our example of filling out a calculation for insurance premiums 2019 includes code 1.

Step 3. Completion of the third section of the RSV-1 calculation

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to 10 - October, 11 - November, 12 - December. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Federal Tax Service order No. ММВ-7-11/551@ dated October 10, 2016, “hired employee” is the meaning of NR.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 3rd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in special lines of the single calculation for insurance premiums.

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values ​​​​set out in government decree No. 1378 dated November 15, 2017. For compulsory insurance in 2019 - 1,150,000.00 rubles per employee employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies in filling out, the tax authorities will not accept the report! They will not accept it if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the unified calculation of RSV-1

In subsection 1.1 we indicate the payer's tariff code. Information for filling out the calculation of insurance premiums for the 3rd quarter:

• 01 - for OSNO;
• 02 - for simplified tax system;
• 03 - for UTII.

Then we indicate the total values ​​of section 3 of the RSV-1.

First, we reflect the number of people:

• general;
• the number of those who received accruals included in the calculation base;
• who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

• state benefits at the federal, regional and local levels;
• compensation and reimbursement established by the state, within the limits of standards;
• one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
• financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
• financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
• the amount of insurance contributions, including for additional insurance;
• other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

• 010 and 020 - number;
• 030 - total amount of accruals;
• 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 050 - difference between 030 and 040;
• 060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of Government Decree No. 294 dated 04/21/2011 and Federal Tax Service letter No. BS- dated 02/14/2017 4-11/2748@. We indicate 01 if the organization is located in a region that is a participant in the FSS pilot project, 02 for all others:

• 010 - indicate the total number of insured persons;
• 020 - total amount of accruals made during the billing period;
• 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
• 050 - base for calculating deductions;
• 051-054 - amounts of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the unified calculation of RSV-1

The fields are for amounts:

• 060 — calculated insurance premiums;
• 070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
• 080 - expenses reimbursed by the Social Insurance Fund;
• 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate 1 - when paying payments to the budget; 2 - when expenses incurred exceed calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

Step 10. Specify the budget classification code

We reflect the BCC in the unified contribution report in accordance with the order of the Ministry of Finance dated 06/08/2018 No. 132n.

Filling out RSV-1 if there were sick leave and benefits

If during the billing period the company’s employees were sick or other types of benefits were accrued in their favor, reimbursed by the Social Insurance Fund, then additional sheets of the report will have to be filled out. If there are payments from Social Insurance, you will also have to fill out Appendix No. 3 to the first section of the calculation of insurance premiums.

The design of the additional report page follows the general rules. Essentially, the employer provides detailed information on temporary disability. That is, it reveals:

• the number of cases that occurred during the reporting period;
• number of sick days;
• the amount accrued at the expense of the Social Insurance Fund.

Then you must indicate the specific type of benefit that was accrued in the reporting period. If there are several of them, then the employer fills out the corresponding lines of Appendix No. 3 to the first section.

Let's look at a sample of how to fill out the RSV with sick leave using an example: the state budgetary institution "Byudzhetnik" (GBU "Byudzhetnik") employs only two employees, including the director of the institution. Both employees are citizens of the Russian Federation; employment contracts have been concluded with them. During the nine months of 2019, the number of employees of the State Budgetary Institution did not change.

In March, one of the specialists was sick for five days. In the same month, the State Budgetary Institution paid him sickness benefits in the amount of 8,207.95 rubles. (including 3283.18 rubles at the expense of OSS funds in case of VNiM). No other expenses were incurred for the payment of insurance coverage for VNIM at the institution.

The total amount of employee wages was:

• for twelve months of 2019 (reporting period) - RUB 900,000;
• • July - RUB 100,000.00;
  • August - RUB 100,000.00;
  • September — 100,000.00 rub.

The State Budgetary Institution “Byudzhetnik” did not make any other payments in favor of individuals for the nine months of 2019. The maximum amounts for insurance premiums were not exceeded for any of the employees during the reporting period of 2019. Tariffs for insurance premiums applied by the State Budgetary Institution “Budzhetnik” in 2019:

• OPS - 22%;
• Compulsory medical insurance - 5.1%;
• VNiM - 2.9%.

There was no right to reduced tariffs. There was no basis for the accrual of additional insurance amounts. The amounts of contributions accrued by the State Budgetary Institution “Byudzhetnik” for compulsory health insurance, compulsory medical insurance and VNIM amounted to:

• for 12 months of 2019:
  • for OPS - 198,000.00 rubles;
  • for compulsory medical insurance - 45,900.00 rubles;
  • at VNiM - 26,100.00 rubles;
• for the last three months of the reporting period:
  • for July: for compulsory medical insurance - 22,000.00 rubles, compulsory health insurance - 5100.00 rubles, for VNIM - 2900.00 rubles;
  • for August: for compulsory medical insurance - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNIM - 2900.00 rubles;
  • for September: for compulsory medical insurance - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNIM - 2900.00 rubles.

This is what a sample of filling out the RSV-1 form for the Pension Fund of Russia 2019 looks like, Appendix No. 3 to the first section.

By November 17*, 2014, insurance companies must submit to the Pension Fund of Russia the Calculation in form RSV-1 for the 3rd quarter of 2014.

*According to clause 7 of article 4 of the Federal Law of July 24, 2009 No. 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” if the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday day, the day of expiration of the period is considered to be the next working day following it.

Up until reporting for 2013, it was necessary to submit the Calculation in the form approved by the Order of the Ministry of Labor of the Russian Federation dated December 28, 2012. No. 639n.

Starting with reporting for the 1st quarter of 2014, a new form of calculation, RSV-1, is in effect. It was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014. No. 2p.

Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the FFOMS (Form RSV-1) is provided by payers of insurance premiums who make payments and other benefits to individuals.

Payers of insurance premiums are:

1. persons making payments and other remuneration to individuals (hereinafter referred to as policyholders), which include:

• organizations,
• individuals not recognized as individual entrepreneurs,

2. persons who do not make payments and other remuneration to individuals:

• lawyers,
• notaries engaged in private practice,
• other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation,

unless the federal law on a specific type of compulsory social insurance provides otherwise.

Checking for correctness:

• calculus,
• completeness,
• timely payment (transfer),

insurance premiums, in relation to insurance premiums:

for compulsory pension insurance paid to the Pension Fund of the Russian Federation,

for compulsory health insurance paid to the FFOMS,

carried out by the Pension Fund of the Russian Federation and its territorial bodies.

Accordingly, reporting in form RSV-1 is submitted to the Pension Fund and its territorial bodies (at the place of registration of the contribution payer).

The calculation period for insurance premiums is a calendar year.

The following are recognized as reporting periods:

• first quarter,
• half year
• nine month

calendar year.

• calendar year.

If previously, reporting to the Pension Fund was provided in a “single package” along with individual information, in accordance with the federal law of 04/01/1996. No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, then since 2014, a unified reporting form for accrued and paid insurance contributions has been introduced.

The new Calculation form reflects not only data on the calculation of insurance premiums and the basis for their calculation, but also individual information for each employee.

Note: According to clause 10 of Article 15 of Law No. 212-FZ, form RSV-1 can be submitted to the Pension Fund on paper if the average number of employees does not exceed 50 people. Otherwise, the reporting must be submitted electronically, certified with an electronic digital signature.

All payers of insurance premiums registered with the territorial body of the Pension Fund of the Russian Federation must fill out and submit the following sections of the Calculation in the form RSV-1:

Title page,

Section 1,

Section 2.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of section 2 as tariffs were applied during the reporting period (regardless of the application of reduced tariffs established for payments accrued in relation to individual employees).

Section 3 of the Calculation is completed and submitted by payers applying reduced tariffs in accordance with Article 58 of Law No. 212-FZ.

Section 4 of the Calculation is completed and submitted by payers who filled out line 120 of Section 1 of the Calculation.

Section 5 of the Calculation is completed and submitted by payers - organizations making payments and other remuneration in favor of students in educational institutions:

• secondary vocational education full-time,
• higher professional education full-time

for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services.

Section 6 of the Calculation is filled out and submitted by payers for all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts*.

*The subject of which is the performance of work, the provision of services, under copyright contracts, in favor of the authors of works under publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) the above-mentioned civil law contracts have been concluded.

At the end of each page of the Calculation, the signature of the payer (successor) or his representative and the date of signing of the Calculation are affixed.

At the top of each completed page of the Calculation, the registration number of the payer is indicated in accordance with the notice (notification) of the policyholder issued during registration (registration) with the Pension Fund of Russia at the place of registration.

When filling out the Calculation, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column of sections 1 - 5 of the Calculation. In section 6 of the Calculation, if there is no indicator in the line, the corresponding column is not filled in.

You can download the Calculation form according to the RSV-1 form in Excel format and Instructions for filling out the Calculation in the “Forms” section in the category on Clerk.Ru.

You can find out about the tariffs used for calculating and paying mandatory monthly payments for insurance premiums in force since 2014 in the article “Insurance premiums in 2014” https://www..

Policyholders applying reduced insurance premium rates must comply with the rules and restrictions established by the relevant provisions of Law No. 212-FZ.

Thus, policyholders who apply reduced rates in accordance with clause 8, part 1, article 58 of Law No. 212-FZ, who are on the simplified taxation system (STS) and carry out certain types of activities, must remember that reduced premium rates can only be applied in in the event that income from preferential activities amounts to at least 70% of the policyholder’s total income.

In order to confirm their right to apply reduced tariffs, policyholders must fill out the appropriate tables in Section 3 of the RSV-1 form, indicating the information required for confirmation.

In the case of application of clause 8, part 1, article 58 of Law No. 212-FZ, policyholders indicate the share of income from sales of products and (or) services provided for the main type of activity in the total amount of income in Section 3.6 of the Calculation.

The policyholder determines the amount of income based on the provisions of Article 346.15 of the Tax Code of the Russian Federation.

Note: Recognition of the corresponding type of economic activity as the main one based on the amount of income is carried out regardless of what type of activity of the organization is indicated in the Unified State Register of Legal Entities as the main one.

If, based on the results of the reporting (calculation) period, the main type of economic activity of the policyholder does not correspond to the declared main type of economic activity, then the policyholder is deprived of the right to apply reduced rates of insurance premiums.

The right to apply reduced tariffs is lost from the beginning of the period in which the discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the Pension Fund.

Guided by the provisions of the current legislation and the Procedure for filling out the Calculation in the RSV-1 form, we will draw up such a calculation for the 3rd quarter of 2014 for the organization Romashka LLC.

Filling out the title page Please note: When filling out the Calculation, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column.

Registration number in the Pension Fund of Russia - indicated in the notice (notification) of the policyholder issued by the Pension Fund of the Russian Federation branch at the place of registration when registering the organization.

Adjustment number - if a primary Calculation is provided, then the value “000” is indicated, if a corrective Calculation is provided, then the adjustment number “001” is indicated - the first corrective calculation, etc.

Note: If provided byaccurate Calculation, it is presented in the form that was in force in the period for which errors (distortions) were identified.

Reporting period (code) - the period for which the Calculation is being submitted is entered. Reporting periods are recognized and designated accordingly:

• first quarter - “03”,
• half year - “06”,
• nine months of the calendar year - “09”,
• year - “12”.

Calendar year - indicate the calendar year for the reporting period of which the Calculation is provided.

Termination of activities - filled out only in the event of termination of the organization’s activities in connection with liquidation or termination of activities as an individual entrepreneur in accordance with clause 15 of Article 15 of Law No. 212-FZ.

In this case, the letter “L” is entered in this field. In all other cases, the field remains empty.

name of organization, separate division/full name individual entrepreneur, individual - indicate:

The full name of the Russian organization, corresponding to the name contained in its constituent documents (if there is a Latin transcription in the name, it is also indicated).

The name of a foreign organization operating on the territory of the Russian Federation, a separate division.

When filling out the Calculation:

• lawyer,
• a notary engaged in private practice,
• head of a peasant farm,
• an individual not recognized as an individual entrepreneur,

are indicated:

• surname,
• surname,

in full, without abbreviations, in accordance with the identity document.

TIN, KPP - are indicated in accordance with the Certificate of registration of the organization with the Federal Tax Service.

Note: If the organization's TIN consists of ten characters, then a dash should be entered in the last two cells.

For an individual, the TIN is indicated in accordance with the Certificate of registration with the Federal Tax Service of the individual at the place of residence in the territory of the Russian Federation.

OGRN (OGRNIP) - indicated in accordance with the certificate of state registration of the organization.

For individual entrepreneurs, the main state registration number of an individual entrepreneur (OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

OKVED code - codes are indicated based on the information letter with state statistics codes.

Contact telephone number - indicate the contact telephone number (we recommend indicating a valid telephone number so that FSS employees can contact representatives of the organization).

Number of insured persons - indicates the number of insured persons for whom individual (personalized) accounting information must be provided for the reporting period.

Average number of employees - organizations indicate the average number of employees, calculated in the manner determined by the Federal State Statistics Service.

In the subsection “I confirm the accuracy and completeness of the information specified in this calculation” - the following is indicated:

Number “1” if the Calculation is signed by the head of an organization, individual entrepreneur, or individual not recognized as an individual entrepreneur (“payer of insurance premiums”).

Number “2” if the Calculation is signed by proxy, for example, by the chief accountant of the company (“representative of the payer of insurance premiums”).

Number “3” if the Settlement is signed by the payer’s legal successor (“legal successor”).

In the field “F.I.O. head of an organization, individual entrepreneur, individual, representative of the payer of insurance premiums" - indicates:

• FULL NAME. manager, if the calculation is signed by the manager.
• FULL NAME. Individual entrepreneur, an individual who is not an individual entrepreneur.
• FULL NAME. representative of the payer (legal successor), if the Calculation is signed by an individual - a representative of the payer or legal successor.

In the field “name of the organization, representative of the payer of insurance premiums” - indicate the name of the legal entity (in accordance with the constituent documents) of the representative of the payer (successor), if the Calculation is signed by a legal entity - a representative of the payer or legal successor.

In the field “Document confirming the authority of the representative of the payer of insurance premiums” - indicate the type of document confirming the authority of the representative of the payer (successor), for example, a power of attorney, its number and date.

The signature of the payer of contributions or his representative (legal successor) and the date of signing the Calculation are also affixed at the end of each page of the Calculation.

Example of filling out the title page of the Calculation: Filling out Section 1 “Calculation of accrued and paid insurance premiums” Section 1 of the Calculation reflects the amounts of insurance contributions for compulsory health insurance (FFOMS), for compulsory pension insurance*:

*Cumulative part and insurance part - for the periods 2010-2013.

• Payable (including at the beginning of the billing period).
• Accrued from the beginning of the period (with breakdown monthly - for the last 3 months).
• Additional accrued.
• Paid (including for previous billing periods).

Note: in rubles and kopecks.

When filling out section 1 for reporting forms submitted for the 3rd quarter of 2014:

• The amounts in columns 5 - 8 of line 100 must be equal to the amounts in columns 4 - 7 of line 150 of the Calculation for 2013, respectively.
• The amount in column 3 of line 100 is equal to the amount in column 3 of line 150 for 2013 in case of overpayment of insurance premiums;
• The amount in column 4 of line 100 is equal to the amount in column 3 of line 150 for 2013 in case of debt.

The value of line 110 must be equal to the sum of the corresponding values ​​of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the submitted Calculation:

• the value of line 110 of column 3 must be equal to the sum of the values ​​of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
• in line 110, columns 6, 7, accrued insurance premiums are reflected at the additional rate for certain categories of insurance premium payers, which are subject to payment to the Pension Fund;
• the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “1”;
• the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “2”;
• the value of line 110 of column 8 must be equal to the sum of lines 215 of column 3 of subsection 2.1 for all tariff codes;

“including for the last three months of the reporting period (1 month, 2 month, 3 month)” lines 111, 112, 113 - indicate the amounts of insurance premiums accrued, respectively, for the last 3 months of the reporting period.

• 1 month - July 2014,
• 2 month - August 2014,
• 3 month - September 2014

Line 111, column 3 = the sum of lines 205 and 206, column 4 of subsection 2.1 for all tariff codes.

Line 112, column 3 = the sum of lines 205 and 206, column 5 of subsection 2.1 for all tariff codes.

The value of line 113, column 3 = the sum of lines 205 and 206, column 6 of subsection 2.1 for all tariff codes.

In lines 111, 112, 113, columns 4 and 5 do not need to be filled out.

Lines 111, 112, 113, column 6 reflect the accrued insurance premiums at the additional rate:

• With regard to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraph 1, paragraph 1, article 27 of the Federal Law of December 17, 2001. No. 173-FZ “On Labor Pensions in the Russian Federation”, by payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period .

Lines 111, 112, 113, column 7 reflect accrued insurance premiums at the additional rate*

• In relation to payments and other remuneration in favor of individuals employed in the types of work specified in clauses 2 - 18 clause 1 of Article 27 of Federal Law No. 173-FZ, by payers of insurance premiums specified in parts 2 and 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period.

Column 6, line 111 = the sum of line 224, column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268, column 4 of subsection 2.4 with base code “1”;

Column 6, line 112 = the sum of line 224, column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268, column 5 of subsection 2.4 with base code “1”;

Column 6, line 113 = the sum of line 224, column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268, column 6 of subsection 2.4 with base code “1”;

Column 7, line 111 = the sum of line 234, column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268, column 4 of subsection 2.4 with base code “2”;

Column 7, line 112 = the sum of line 234, column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268, column 5 of subsection 2.4 with base code “2”;

Column 7, line 113 = the sum of line 234, column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268, column 6 of subsection 2.4 with base code “2”;

Line 111, column 8 = the sum of lines 215, column 4 of subsection 2.1 for all tariff codes;

Line 112, column 8 = the sum of lines 215, column 5 of subsection 2.1 for all tariff codes;

Line 113, column 8 = the sum of lines 215, column 6 of subsection 2.1 for all tariff codes;

“Total payable for the last 3 months (p.111+p.112+p.113)” line 114 - for each column the amount of the corresponding insurance premiums accrued for the last 3 months of the billing period is indicated.

Line 114 = the sum of the values ​​of lines 111 - 113 corresponding columns;

In line 114, columns 4 and 5 are not filled in.

“Additional insurance premiums accrued from the beginning of the billing period” line 120 -

The corresponding amounts of insurance premiums, additionally accrued, are indicated:

• according to inspection reports (desk or on-site), for which decisions to hold payers accountable came into force during the reporting period.
• independently in case of detection of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods in accordance with Article 7 of Law No. 212-FZ.

Note: In the case of additional accrual of insurance premiums, Section 4 “Amounts of additional accrued insurance premiums from the beginning of the billing period” indicates the periods for which contributions and the amount of additional accrued contributions were identified and accrued.

Line 120 indicators are indicated by the total amount for all amounts of the corresponding columns of Section 4 and are equal to:

• According to Column 3, Column 6, Section 4.
• According to column 4 - the amount indicated in the line “Total additional accrued” of column 8 of Section 4.
• According to column 5 - the amount indicated in the line “Total additional accrued” of column 10 of Section 4.
• According to column 6 - the amount indicated in the line “Total additional accrued” of column 11 and the amount of column 13 according to the base code “1” of Section 4.
• For column 7 - the amount indicated in the line “Total additionally accrued” of column 12 and the amount of column 13 according to the base code “2” of Section 4.

“including from amounts exceeding the maximum value of the base for calculating insurance premiums” - the amounts of additionally accrued insurance contributions for the insurance part of the pension from amounts exceeding the maximum value of the base for calculating insurance premiums are indicated.

“Total payable (c.100+c.110+c.120)” line 130 - reflects the corresponding amounts of unpaid, accrued and additionally accrued insurance premiums due for payment.

“Paid since the beginning of the billing period, including” line 140 - indicates the amount of insurance premiums paid for the billing period (from the beginning of the period on an accrual basis).

Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid over the last three months of the reporting period.

In the example under consideration (Q3 2014):

• 1 month - July 2014,
• 2 month - August 2014,
• 3 month - September 2014

The value of all columns in row 144 is equal to the sum of the corresponding columns in rows 141 - 143 .

“Balance of insurance premiums payable at the end of the reporting period (p. 130 - p. 140) (+) debt, (-) overpayment” line 150 - indicates the balance of insurance premiums payable at the end of the reporting period.

Line indicator 150 = Line 130 - Line 140.

Example of filling out Section I:
Filling out subsection 2.1 “Calculation of insurance premiums according to the tariff” of Section 2 of the Calculation The data in Section 2.1 of the Calculation contains the amounts of payments and other remuneration to individuals.

At the same time, payments for which insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are calculated and payments for which contributions are not calculated are shown separately.

This Section also reflects the indicators of the base for calculating insurance premiums of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund and the amount of contributions accrued.

Note: Calculation indicators are filled in by payers of contributions in rubles and kopecks.

The “Rate Code” field indicates the rate code used by the payer in accordance with the rate codes of insurance premium payers in accordance with Appendix No. 1 to the Procedure for filling out the Calculation:

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.

In this case, the values ​​of lines 200 - 215 for inclusion in other sections of the Calculation are included as the sum of the values ​​​​for the corresponding lines for each table of subsection 2.1 included in the Calculation.

All indicators in Section 2 of the Calculation are reflected in column 3 in total amounts (total from the beginning of the period) with a monthly breakdown of the amounts for the last 3 months (including the last three months of the reporting period):

• According to column 4 - for 1 month.
• According to column 5 - for 2 months.
• According to column 6 - for 3 months.

In the example under consideration (Q3 2014):

• 1 month - July 2014,
• 2 month - August 2014,
• 3 month - September 2014

The amount of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties (line 200).

Objects of taxation with insurance premiums in accordance with Article 7 of Law No. 212-FZ.

The object of taxation of insurance premiums for payers of insurance premiums - organizations and individual entrepreneurs, are payments and other remunerations accrued by payers in favor of individuals:

1. Within the framework of labor relations and civil contracts (hereinafter referred to as the civil law contracts), the subject of which is:

• execution of work,
• provision of services.

2. Under copyright contracts - in favor of the authors of the works:

2.1. Under agreements on the alienation of the exclusive right to:

• works of science,
• literature,
• art,

2.2. Publishing license agreements.

2.3. License agreements granting the right to use a work:

• Sciences,
• literature,
• art.

Including remunerations accrued by rights management organizations on a collective basis in favor of authors of works under contracts concluded with users (with the exception of remunerations paid to insurance premium payers who do not make payments and other remuneration to individuals).

The following are also recognized as objects of taxation of insurance premiums for organizations:

• payments,
• other rewards,

accrued in favor of individuals subject to compulsory social insurance in accordance with laws on specific types of compulsory social insurance.

For example:

• Law No. 155-FZ of November 27, 2001 “On additional social security for members of flight crews of civil aviation aircraft”,
• Law No. 84-FZ of May 10, 2010 “On additional social security for certain categories of employees of coal industry organizations.”

The object of taxation of insurance premiums for payers of insurance premiums - individuals who are not recognized as individual entrepreneurs, are payments and other remuneration under employment contracts and civil process agreements, the subject of which is:

• execution of work,
• provision of services,

paid by payers of contributions in favor of individuals (except for remunerations paid to payers of insurance contributions who do not make payments and other remuneration to individuals).

Payments that are not subject to insurance premiums in accordance with Article 7 of Law No. 212-FZ.

1. Payments and other remunerations made under GPC agreements, the subject of which is:

• transfer of ownership or other proprietary rights to property (property rights),
• transfer of property for use (property rights),

with the exception of:

• copyright contracts,
• agreements on the alienation of the exclusive right to works of science, literature, art,
• publishing licensing agreements,
• licensing agreements granting the right to use works of science, literature, and art.

2. Payments (and other remunerations) accrued in favor of individuals who are:

• foreign citizens,
• stateless persons,

A. Under employment contracts concluded for work in a separate division of the organization located outside the Russian Federation.

B. In connection with their activities outside the Russian Federation within the framework of concluded GPC agreements, the subject of which is:

• execution of work,
• provision of services.

3. Payments for reimbursement of expenses of volunteers within the framework of GPC agreements are not subject to taxation (Article 7.1 of the Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”):

• for renting residential premises,
• travel to and from your destination,
• food in an amount not exceeding the daily allowance (no more than 700 rubles for each day in the Russian Federation, no more than 2,500 rubles abroad),
• payment for personal protective equipment,
• payment of insurance premiums for voluntary health insurance for volunteers when they carry out volunteer activities.

In this case, the corresponding agreement must be concluded in writing.

4. Payments for reimbursement of volunteers’ expenses within the framework of GPC agreements are not subject to taxation (Clause 4, Part 2, Article 5 of the Law of December 1, 2007 No. 310-FZ “On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Games winter games 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation"):

• for registration and issuance of visas, invitations and other similar documents,
• fare,
• accommodation,
• nutrition,
• training,
• communication services,
• transport support,
• linguistic support,
• souvenirs containing the symbols of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi,
• the amount of insurance premiums (insurance contributions) under insurance contracts in favor of specified persons, including by types of insurance established by the agreement concluded by the International Olympic Committee with the Russian Olympic Committee and the city of Sochi for the holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games in 2014 city ​​of Sochi.

These provisions apply to legal relations arising from 01/01/2011 and apply until 01/01/2017.

Note: Payments in favor of individuals included in the object of taxation of insurance premiums include almost all types of payments, including amounts of travel expenses paid to employees (these amounts are not included in the base subject to insurance premiums).

Amounts not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties (line 201).

The following are not subject to insurance premiums:

1. State benefits paid in accordance with the legislation of the Russian Federation, including:

• unemployment benefits,
• benefits and other types of compulsory insurance coverage for compulsory social insurance.

2. All types of compensation payments established by the legislation of the Russian Federation (within the limits established by the legislation of the Russian Federation), related to:

2.1. With compensation for harm caused by injury or other damage to health.

2.2. With free provision of residential premises, payment:

• residential premises and utilities,
• food and products,
• fuel or corresponding monetary compensation.

2.3. With payment of the cost or issuance of the due allowance in kind, as well as with the payment of funds in return for this allowance.

2.4. With payment of cost:

• nutrition,
• sports equipment,
• equipment,
• sports and dress uniforms,

received by athletes and employees of physical education and sports organizations for the educational and training process and participation in sports competitions, as well as sports judges for participation in sports competitions.

2.5. With the dismissal of employees, with the exception of compensation for unused vacation.

2.6. With reimbursement of expenses:

• for vocational training,
• retraining,
• improving the qualifications of workers.

2.7. With the expenses of an individual in connection with the performance of work and provision of services under GPC agreements.

2.8. With the employment of workers dismissed due to reduction, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose Professional activities in accordance with federal laws are subject to state registration and (or) licensing.

2.9. With the performance by an individual of labor duties, including in connection with moving to work in another area, with the exception of:

• payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products;
• payments in foreign currency in lieu of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships sailing abroad, as well as payments in foreign currency to crew members of Russian aircraft operating international flights;
• compensation payments for unused vacation not related to the dismissal of employees;

3. Amounts of one-time financial assistance provided by insurance premium payers:

3.1. To individuals in connection with:

• with a natural disaster,
• other emergency circumstances

in order to compensate them for material damage or harm to their health.

And also to individuals who suffered from terrorist attacks on the territory of the Russian Federation.

3.2. An employee in connection with the death of a member (members) of his family.

3.3. For employees:

• parents,
• adoptive parents,
• guardians,

at:

• birth of a child,
• adoption of a child,

paid during the first year after birth (adoption), but not more than 50,000 rubles for each child.

4. Income (except for wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products obtained as a result of their traditional types of fishing.

5. Amounts of insurance premiums paid by the payer of contributions:

• For compulsory insurance of employees, in the manner established by the legislation of the Russian Federation.
• Under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons (contributions under VHI contracts).
• Under contracts for the provision of medical services to employees, concluded for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation.
• Under voluntary personal insurance contracts for employees, concluded exclusively in the event of death of the insured person or injury to health.
• Under non-state pension agreements.

6. Employer contributions paid in accordance with the law of April 30, 2008. No. 56-FZ “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the contributions were paid.

6.1. Employer contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees, in the amount of paid contributions.

7. The cost of travel for employees and members of their families to the place of vacation and back, paid to persons working and living in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, employment contracts or collective agreements.

In case of vacation by these persons outside the territory of the Russian Federation, the cost of travel or flights at tariffs calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the cost of luggage weighing up to 30 kilograms, is not subject to insurance premiums.

8. Amounts paid to individuals for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns:

• election commissions,
• referendum commissions.

And also from election funds:

• candidates for the position of President of the Russian Federation,
• candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation,
• candidates for a position in another state body of a constituent entity of the Russian Federation, provided for by the constitution, charter of a constituent entity of the Russian Federation, elected directly by citizens,
• candidates for deputies of the representative body of the municipality,
• candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and filled through direct elections,
• electoral associations,
• regional branches of political parties that are not electoral associations.

Also from funds:

• referendum of the initiative group for holding a referendum in the Russian Federation,
• referendum of a constituent entity of the Russian Federation,
• local referendum
• initiative campaign group for the referendum of the Russian Federation,
• other groups of participants in the referendum of a constituent entity of the Russian Federation,
• local referendum.

9. Cost:

• uniforms,
• uniforms,

issued to employees in accordance with the legislation of the Russian Federation, as well as to civil servants of federal bodies free of charge or with partial payment and remaining for their personal permanent use.

10. The cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees.

11. The amount of financial assistance provided by employers to their employees does not exceed 4,000 rubles per employee per billing period.

12. Amounts of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers.

13. Amounts paid by organizations (IP) to their employees to reimburse the costs of paying interest on loans/credits for the purchase or construction of residential premises.

• monetary allowance,
• food and clothing supplies,
• other payments,

received:

• military personnel,
• persons of ordinary and commanding composition of the internal affairs bodies of the Russian Federation,
• Federal Fire Service,
• persons of the commanding staff of the federal courier communications,
• employees of institutions and bodies of the penal system,
• employees of the customs authorities of the Russian Federation,
• employees of authorities for control over the circulation of narcotic drugs and psychotropic substances,

having special ranks in connection with the performance of military service duties and service in the specified bodies in accordance with the legislation of the Russian Federation.

15. Amounts of payments and other remuneration:

• under employment contracts,
• GPC agreements,

including under copyright contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation, except for cases provided for by federal laws on specific types of compulsory social insurance.

Payment by insurance premium payers of travel expenses for employees.

When employers pay expenses for business trips, both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses, are not subject to contribution:

• for travel to and from your destination,
• airport service fees,
• commission fees,
• expenses for travel to the airport or train station at places of departure, destination or transfers,
• for baggage transportation,
• living expenses,
• expenses for communication services,
• fees for issuing/receiving and registering a service foreign passport,
• fees for issuing/receiving visas,
• costs of exchanging cash or a bank check for cash in foreign currency.

If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such expenses are exempt from insurance premiums within the limits established in accordance with the legislation of the Russian Federation.

A similar procedure for levying insurance premiums applies to payments made to individuals who are administratively subordinate to the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

Other payments not included in the base for calculating insurance premiums.

In addition to the above payments, the base for calculating insurance premiums also does not include:

1. Regarding insurance premiums payable to the Pension Fund:

1.1. Amounts of salary and other payments received:

• prosecutors and investigators,
• federal court judges and magistrate judges.

1.2. Payments and other rewards in favor of students in educational institutions:

• secondary professional,
• higher professional education,

for full-time study for activities carried out in a student team (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil process agreements, the subject of which is the performance of work or the provision of services.

The amount of expenses accepted for deduction in accordance with Part 7 of Article 8 of Federal Law No. 212-FZ of July 24, 2009 (line 202).

This line indicates the amounts of actually incurred and documented expenses associated with the extraction of income received under the contract:

• author's order,
• on the alienation of the exclusive right to works of science, literature, art,
• a license agreement granting the right to use a work of science, literature, art,

or amounts of expenses that cannot be documented and accepted for deduction, in the amounts established by Part 7 of Article 8 of Law No. 212-FZ.

Amounts of payments and other remuneration exceeding the maximum base for calculating insurance premiums (line 203).

This line indicates the amounts of payments and other remuneration in favor of individuals that exceed the maximum base value established annually by the Government of the Russian Federation (in accordance with Part 5 of Article 8 of Law No. 212-FZ).

Note: Limit base624,000 rubles.

The base for calculating insurance contributions for compulsory pension insurance (p. 200 - p. 201 - p. 202 - p. 203) (line 204).

This line indicates the base for calculating insurance contributions for compulsory pension insurance.

Insurance contributions accrued for compulsory pension insurance:

“from amounts not exceeding the maximum base for calculating insurance premiums” line 205 - indicates the amount of insurance contributions to the Pension Fund from amounts of payments and rewards not exceeding the maximum base for insurance premiums.

Line 250 204) for the corresponding insurance premium rate.

“from amounts exceeding the maximum amount of the base for calculating insurance premiums” line 206 - indicates the amount of insurance contributions to the Pension Fund from amounts exceeding the maximum amount of the base.

Line 206 = line 203 *10%.

This line is filled in by payers who apply the generally established tariff.

“The number of individuals from whose payments and other remuneration insurance premiums were accrued in accordance with the insurance premium tariff, total (persons)” line 207 - indicates the total number of individuals from whose remuneration and payments insurance premiums were accrued at the appropriate tariff *.

*Applicable when filling out this subsection 2.1

“including the number of individuals whose payments and other remuneration exceeded the maximum base value for calculating insurance premiums (persons)” line 208 - indicates the number of individuals for whom the base value exceeded the limit of 624,000 rubles.

Lines 210 - 215 are used to calculate the base for calculating insurance premiums for compulsory health insurance.

“The amount of payments and other remunerations accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties” line 210 - indicates the amounts of payments and remunerations included in the object of taxation by insurance contributions.

Amounts are indicated on an accrual basis from the beginning of the year and for each of the last three months of the reporting period, including organizations and individual entrepreneurs using reduced insurance premium rates, incl. one hundred rate in the FFOMS - 0%.

“Amounts not subject to insurance premiums in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties” line 211 - indicates the amounts of payments and other remunerations not subject to insurance contributions (in accordance with paragraph 1, paragraph 2 of Article 9 of Law No. 212-FZ and in accordance with interstate agreements).

“The amount of expenses accepted for deduction in accordance with Part 7 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ” line 212 - the amounts of actually incurred and documented expenses related to the extraction of income received under the agreement are indicated:

• author's order,
• on the alienation of the exclusive right to works of science, literature, art,
• publishing license agreement,
• a license agreement granting the right to use a work of science, literature, or art.

Or amounts of expenses that cannot be documented and accepted for deduction, in the amounts established by Part 7 of Article 8 of Law No. 212-FZ.

“Amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums” line 213 - indicates the amount of payments and other remuneration in favor of individuals exceeding the maximum value of the taxable base.

The amount in excess of the base for calculating insurance premiums is calculated for each person individually.

Note: Limit basefor calculating insurance premiums, for each individual in 2014 is 624,000 rubles.

“Base for calculating insurance premiums for compulsory health insurance (p. 210 - p. 211 - p. 212 - p. 213)” line 214 - indicates the base for calculating insurance premiums for compulsory medical insurance.

Line 214 = line 210 - line 211 - line 212 - line 213.

“Insurance contributions accrued for compulsory health insurance” line 215 - the amount of insurance contributions to the FFOMS is indicated.

Line 215 is calculated by multiplying the taxable base indicator (line 214) by the corresponding rate of contributions to the Federal Compulsory Medical Insurance Fund.

An example of filling out subsection 2.1 “Calculation of insurance premiums according to the tariff” of section 2 of Calculations:
Filling out subsection 2.5 “Information on bundles of documents containing the calculation of the amounts of accrued insurance premiums in relation to insured persons” Subsection 2.5 is filled out by payers of insurance premiums who have completed Section 6 of the Calculation.

The subsection contains data about stacks of documents.

Subsection 2.5.1 " List of packs of documents for initial information of individual (personalized) accounting"contains data on packs of individual (personalized) accounting information with the type of information adjustment " original»:

• the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction " original».

The lines in Column 2 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6.

The value of column 2 of the corresponding line is equal to the sum of the values ​​​​indicated in lines 401, 402, 403, 411, 412, 413, etc. column 5 of subsection 6.4 of the corresponding pack.

The amount indicated in the “Total” line of column 2 of subsection 2.5.1 is equal to the sum of the indicators indicated in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes.

The lines of Column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each batch of Section 6.

The sum of column 3 of the corresponding line is equal to the sum of the indicators specified in subsection 6.5 included in the corresponding pack.

The amount indicated in the “Total” line of column 3 of subsection 2.5.1 is equal to the sum of the indicators indicated in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes.

The lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed.

Column 5 indicates the file name (number of the document pack).

Subsection 2.5.2 " List of packs of documents for correcting individual (personalized) accounting information"contains data on packs of individual (personalized) accounting information with the type " corrective" or " canceling».

The number of completed lines must correspond to the number of packages of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

In case of providing corrective information for the periods 2010-2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (accompanied by an inventory)*. Form ADV-6-2 is not submitted.

*Instructions for filling out individual (personalized) accounting document forms in the compulsory pension insurance system, approved by the resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006. No. 192p.

The lines in columns 2 and 3 indicate information about the period for which the information is adjusted, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.

Lines 4 - 6 reflect information on the amounts of additionally accrued insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance contributions in relation to insured persons for whom corrective or canceling information has been filled out.

17.12. the value of each line of column 4 of subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents;

The sum of each line of column 5 of subsection 2.5.2 is equal to the sum of the indicators indicated in the “Total” line of column 4 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

The sum of each line of column 6 of subsection 2.5.2 is equal to the sum of the indicators indicated in the “Total” line of column 5 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

The lines of column 7 reflect the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.

Column 8 indicates the file name (number of the package of documents).

An example of filling out subsection 2.5 “Information on bundles of documents containing the calculation of the amounts of accrued insurance premiums in relation to insured persons”:
Filling out Section 6 “Information on the amount of payments and other remunerations and the insurance period of the insured person” Section 6 of the Calculation is filled out and submitted by payers for all insured persons in whose favor payments and other remunerations were accrued in the reporting period:

1. Within the framework of labor relations.

2. Civil contracts, the subject of which is the performance of work, provision of services.

5. Publishing license agreements.

6. License agreements granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis in favor of the authors of works under agreements concluded with users, or with whom employment contracts and (or) civil rights have been concluded -legal contracts.

Section 6 is formed into packs. The number of information in a pack should not exceed 200 pieces. The packet of information is not accompanied by an inventory.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period, that is, in subsections 6.4 - 6.8, data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7 are not represented.

Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.

Information that adjusts data for previous reporting periods (the type of information adjustment is “corrective” and “cancelling”) is presented together with information with the type of information adjustment “initial” for the period in which the data is adjusted.

Filling out subsection 6.1 “Information about the insured person” of section 6.

Subsection 6.1 is filled out by the payer in the nominative case.

When filling out subsection 6.1:

• Column 1 indicates the name of the insured person for whom Section 6 is being filled out;
• Column 2 indicates the name of the insured person for whom Section 6 is being filled out;
• Column 3 indicates the patronymic of the insured person, in which Section 6 is filled in (to be filled in if available);
• Column 4 indicates the insurance number of the individual personal account of the insured person (SNILS).

Filling out subsection 6.2 “Reporting period” of section 6.

When filling out subsection 6.2:

• in the “Reporting period (code)” field the period for which the Calculation is being submitted is entered. Reporting periods are the first quarter, half a year, nine months of a calendar year, a calendar year, which are designated respectively as “3”, “6”, “9” and “0”;
• in the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.

Filling out subsection 6.3 “Type of information correction” of section 6.

When filling out subsection 6.3 in the field “initial”, “correcting”, “cancelling” one of the values ​​is filled in with the symbol “X”:

• field “initial” - information provided for the first time by the payer of insurance premiums for the insured person.

If the submitted Section 6 of the “original” information adjustment type was returned to the insurance premium payer due to errors contained in it, the “original” form is submitted in its place.

• field “corrective” - information submitted for the purpose of changing previously submitted information about the insured person for the specified reporting period.

In the case of re-registration of the payer of insurance premiums, when submitting the corrective section 6, it is mandatory to fill in the details “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In section 6, with the type of information correction “corrective”, information is indicated in full, both corrected (corrected) and information that does not require correction.

The data in the corrective form completely replaces the data recorded on the basis of the “original” form on the individual personal account.

Sections 6 with the type of information adjustment “corrective” (“cancelling”) are submitted together with Section 6 “original” form for the reporting period in which the error was discovered.

• field “cancelling” - information submitted for the purpose of completely canceling previously submitted information about the insured person for the specified reporting period.

In case of re-registration of the policyholder, when submitting the cancellation form, it is mandatory to fill in the field “Registration number in the Pension Fund of the Russian Federation during the adjusted period.”

In the “cancellation” form, fill in the fields for “Type of information correction”, inclusive, and the category code of the insured person.

“Cancellation” forms are submitted along with the “original” forms for the reporting period in which the error was discovered.

Note: The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the “correcting” or “cancelling” type.

Filling out subsection 6.4 “Information on the amount of payments and other remuneration accrued in favor of an individual” of section 6.

Subsection 6.4 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual; when indicating several category codes of the insured person, the number of lines in subsection 6.4 should be increased accordingly.

When filling out subsection 6.4:

• in the columns on line 400 (410, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values ​​of the corresponding indicators are indicated on an accrual basis from the beginning of the billing period, in rubles and kopecks;
• on line 401 (411, etc.) “1 month” of subsection 6.4, the values ​​of the corresponding indicators for the first month of the last three months of the reporting period are indicated, in rubles and kopecks;
• on line 402 (412, etc.) “2nd month” of subsection 6.4, the values ​​of the corresponding indicators for the second month of the last three months of the reporting period are indicated, in rubles and kopecks;
• on line 403 (413, etc.) “3rd month” of subsection 6.4, the values ​​of the corresponding indicators for the third month of the last three months of the reporting period are indicated, in rubles and kopecks;
• If there is no information, the lines are not filled in.

Column 3 indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure.

Column 4 indicates the amount of payments and other remuneration accrued by the payer of insurance premiums in favor of an individual within the framework of labor relations and under civil contracts, in accordance with parts 1 and 2 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ .

The amount indicated in lines 400, 410, etc. column 4 must be less than or equal to the sum of the indicators indicated in line 200 of column 3 of all subsections 2.1 of the Calculation.

The amount indicated in lines 401, 411, etc. column 4, must be greater than or equal to the sum according to the formula (line 200 column 4 minus line 201 column 4) of all subsections 2.1 Calculation.

The amount indicated in lines 402, 412, etc. column 4, must be greater than or equal to the sum according to the formula (line 200, column 5 minus line 201, column 5) of all subsections of 2.1 Calculation.

The amount indicated in lines 403, 413, etc. column 4, must be greater than or equal to the sum according to the formula (line 200, column 6 minus line 201, column 6) of all subsections of 2.1 Calculation.

Indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401-403, 411-413, etc.

Column 5 indicates the base for calculating insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance contributions (within the framework of labor relations and under civil law contracts).

The amount indicated in lines 400, 410, etc. column 5 must be less than or equal to the sum of the indicators indicated in line 204 of column 3 of all subsections 2.1 of the Calculation.

The amount indicated in lines 401, 411, etc. column 5 must be equal to the sum of the indicators indicated in line 204 of column 4 of all subsections 2.1 of the Calculation.

The amount indicated in lines 402, 412, etc. column 5 must be equal to the sum of the indicators indicated in line 204 of column 5 of all subsections 2.1 of the Calculation.

The amount indicated in lines 403, 413, etc. column 5 must be equal to the sum of the indicators indicated in line 204 of column 6 of all subsections 2.1 of the Calculation.

Column 6 indicates the base for calculating insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance contributions under civil contracts.

The values ​​indicated in all lines of column 6 must not exceed the values ​​indicated in the corresponding lines of column 5 of subsection 6.4.

The amount indicated in lines 400, 410, etc. column 7 must be less than or equal to the sum of the indicators indicated in line 203 of column 3 of all subsections 2.1 of the Calculation.

The amount indicated in lines 401, 411, etc. column 7 must be equal to the sum of the indicators indicated in line 203 of column 4 of all subsections 2.1 of the Calculation.

The amount indicated in lines 402, 412, etc. column 7 must be equal to the sum of the indicators indicated in line 203 of column 5 of all subsections 2.1 of the Calculation.

The amount indicated in lines 403, 413, etc. column 7 must be equal to the sum of the indicators indicated in line 203 of column 6 of all subsections 2.1 of the Calculation.

The values ​​indicated in all lines of column 4 must be greater than or equal to the sum of the values ​​in the corresponding lines of columns 5 and 7.

Filling out subsection 6.5 “Information on accrued insurance premiums” of section 6.

Subsection 6.5 indicates the amount of insurance premiums for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance premiums, in rubles and kopecks.

Payers of insurance premiums who make payments and other remuneration in favor of crew members of ships registered in the Russian International Register of Ships do not fill out subsection 6.5 in relation to insured persons - crew members of ships.

If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on the tariffs for all categories of insured persons.

If there is no information, subsection 6.5 is not completed.

Filling out subsection 6.6 “Information on corrective information” of section 6.

Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.

Corrective (cancelling) information is presented according to the forms for submitting individual (personalized) accounting information that were in effect in the period for which errors (distortions) were identified.

When adjusting information for reporting periods starting from the first quarter of 2014, information about the amount of additionally accrued insurance premiums is indicated in column 3.

When adjusting information for the reporting periods 2010-2013. information on the amount of additionally accrued insurance premiums is indicated in columns 4 and 5.

An example of filling out Section 6 “Information on the amount of payments and other remunerations and the insurance period of the insured person”:

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the Information Agency "Clerk.Ru"