The Tax Service has issued regular clarifications on filling out the calculation of insurance premiums. This time, the specialists of the Federal Tax Service told the accountants what to write in lines 070-090 of Appendix No. 2, Section 1 of this reporting form.

What's happened?

The Federal Tax Service of Russia published letter dated August 23, 2018 No. BS-4-11 / [email protected] , in which she explained what values ​​​​accountants should indicate in lines 070-090 of Appendix No. 2 of Section 1 of the Calculation of Insurance Premiums. This is not the first clarification to the report, which was published by the tax authorities. This time it is connected with the amounts of employers' expenses reimbursed by the FSS in case of temporary disability and maternity.

How to fill in lines 070-090

The tax authorities recalled that starting from January 1, 2018, on line 080 of Appendix No. 2 to Section 1 of the RSV, payers must indicate the amount of expenses reimbursed by the territorial bodies of the FSS of Russia for payment to insured persons insurance coverage in case of temporary disability and maternity in the columns of the form corresponding to the month in which the reimbursement was actually made. this is defined in clause 11.14. The procedure for filling out the calculation, approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected]

Stock indicators. 090 in the relevant columns of Appendix No. 2 of Section 1 of the RSV, payers must determine as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2 and the costs incurred for the payment of insurance coverage in case of VNiM, which are reflected in the corresponding columns in line 070 Appendix No. 2 of the RSV, increased by the amount of expenses reimbursed by the territorial bodies of the FSS of Russia. In this case, the reimbursed expenses are subject to reflection in the appropriate columns in line 080 of Appendix No. 2 to Section 1 of the RSV.

The tax authorities explained that in line 090 of Appendix No. 2 it is necessary to indicate the amount of insurance premiums payable to the budget, or the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for OSS in case of VNiM only in a positive value. In this case, the sign can take on the value:

• "1" - "the amount of insurance premiums payable to the budget", if the amount calculated according to the above formula, *.
• "2" - "the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for OSS in the event of VNiM", if the amount calculated according to the above formula is less than zero.

In addition, the FTS specialists recalled that all employers who participate in the pilot project of the FSS of Russia do not have to fill out line 070 of Appendix No. 2 for calculating insurance premiums.

• Loss of the right to apply a preferential rate for insurance premiums in the first quarter
• Is the amount of payment for the cost of vouchers for the children of employees at the expense of the enterprise subject to insurance premiums and personal income tax?
• How to charge contributions for additional tariffs if an employee combines work in normal and harmful conditions
• How to return the overpayment of insurance premiums for periods up to 2017
• How to clarify the payment if the insurance premiums for individual entrepreneurs were sent by a third party to the wrong IFTS

Question

In the report for 9 months of 2017, there were social insurance expenses, which the Social Insurance Fund reimbursed in full in the third quarter. How to fill in line 90 of Appendix 2 to Section 1 and, accordingly, lines 111-113 and 121-123 of Section 1 of the Calculation of Insurance Premiums. Accounting program proposes to fill in line 090 of Appendix 2 to section 1 as follows: line 060 (contributions accrued) - line 070 (social insurance costs) + 080 (reimbursed from the Fund). That is, if contributions are accrued in July 8109 rubles, in August - 6713 rubles, in September - 6660 rubles, in July social expenses. insurance is equal to 13,946 rubles, in August - 15,689 rubles, in September - 19,121 rubles, received from the Social Fund. insurance in July - 0 rubles, in August - 32039 rubles, in September - 0 rubles, then the program will fill in page 090 as follows: July - sign 2, the amount is 5837 rubles; August - sign 1, the amount is 23063 rubles; March - sign 2, the amount is 12461 rubles. In section 1 we get: p. 112 - 23063 rubles, p. 121 -5837 rubles, line 123 - 12461 rubles. According to the results of the report, we get zero rubles for payment, but for the second month the debt to the budget is likely to be demanded from the tax authority for the payment of contributions and penalties. Will there be claims from the tax authorities for the payment of fees and penalties?

Answer

Answered by Olga Kazachenko, expert in the field of legal regulation of insurance premiums.

The program correctly fills in the calculation of insurance premiums.

The indicators of line 090 of Appendix 2 are calculated by the formula:

Line 090

=

line 060

–

line 070

+

Line 080

If the amount of contributions payable is obtained, the sign “1” is entered in line 090 (contributions turned out to be more than social security expenses). If benefits are greater than contributions, then sign "2" (clause 11.15 of the Procedure approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. MV-7-11 / [email protected]).

Moreover, the indicators for all these lines are reflected from the beginning of the billing period, for the last quarter and separately for each month of this quarter. The calculation according to the formula is made separately for each month and does not take into account the excess of expenses for the previous period. At the same time, the indicators of line 090 of Appendix 2 with the sign "1" are transferred to the corresponding lines 110-113 of Section 1, and with the sign "2" - to lines 120-123 (clause 5.17 - 5.20 of the Procedure).

When receiving a refund from the FSS, a situation is possible when contributions for a particular month will be payable. Even if the company actually does not have to pay social insurance contributions in general for the period from the beginning of the year to the corresponding month inclusive. This is exactly what happened in August. In other words, such filling of the calculation is laid down in the Procedure and is correct.

To understand whether it was necessary to pay contributions at the end of August, calculate using the formula for line 090. Just take the cumulative total for January-August. If the amount of benefits accrued for the relevant period is greater than the reimbursement received and the contributions assessed, then the company had no such obligation. After all, employers have the right to reduce the accrued contributions to benefits (clause 2, article 4.6 of the Law of December 29, 2006 No. 255-FZ, clauses 2 and 9 of article 431 of the Tax Code of the Russian Federation). Moreover, if the amount of benefits for the month exceeded the contributions, then the payment for the following months can be reduced by the amount of the excess. These rules apply to all payers without exception. In this case, there should be no claims from the tax authority for the payment of contributions / penalties, because. the company acted within the law and it actually has no debt to the budget.

How to prepare and submit a calculation of insurance premiums to the IFTS

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

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

One of these strings must be null.

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

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

Reflect the indicators from line 090 with the feature code "2" in lines 120-123:
- on line 120 - for the settlement (reporting) period;
– lines 121–123 – for the last three months of the settlement (reporting) period. If in any period there is no indicator with the code "2", and the amount with the code "1" is indicated, put zero in the corresponding line.

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

An example of how to reflect insurance premiums to the FSS and social insurance costs in section 1 and appendix 2 to section 1. The organization applies a credit system

Alfa pays insurance premiums at the basic rate. Data on accrued insurance premiums to the FSS, as well as the amounts of accrued benefits for 9 months, are shown in the table:

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

According to the results of nine months, the III quarter, as well as for August and September, the amount of expenses exceeded the amount of calculated insurance premiums. Therefore, in these periods, the accountant reflected the amounts in line 090 with the attribute code "2". In July, the amount of insurance premiums exceeded the costs of social insurance, therefore, in July, on line 090, the accountant reflected the amount with the attribute code “1”. Appendix 2 to section 1 the accountant filled out as follows.

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

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

In the section "The amount of excess of social security costs over the amount of insurance premiums":
- on line 120 - 41,200 rubles. (amount with attribute code "2" from column 2 of line 090 of Appendix 2 to Section 1);
- line 121 - zero;
- line 122 - 111,000 rubles. (amount with attribute code "2" from column 8 of line 090 of Appendix 2 to Section 1);
- line 123 - 103,000 rubles. (amount with attribute code "2" from column 10 of line 090 of Appendix 2 to Section 1).

Appendix 2 to Section 1

In field 001, enter the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:
- "1" - direct payments (put the code if in the region);
- "2" - offset system of payments of insurance coverage.

On line 060, give the amount of contributions for compulsory social insurance.

On line 070, indicate the amount of expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. Do not take into account the amounts of hospital benefits for the first three days of disability (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / [email protected]). And on line 080, reflect the amounts with which the FSS pays for sick leave, maternity benefits, etc.

be careful: expenses for the payment of mandatory social insurance for periods up to 2017, when calculating social insurance contributions in 2017, offset against current payments. Check with your branch of the FSS of Russia and your IFTS beforehand whether it will work.

Also, it is not necessary to reflect in the calculation of insurance premiums additionally assessed social insurance contributions for previous years and unaccepted sick leave when checking the FSS. The payment of insurance premiums for periods up to 2017 is controlled by the FSS of Russia (Article 20 of the Law of July 3, 2016 No. 250-FZ).

The indicator of line 090 is final, calculate it using the formula:

Reflect the result in columns 2, 4, 6, 8 and 10 of line 090. In each of these columns, indicate one indicator: either contributions payable or the amount of excess costs. If the formula yields a positive result, these are contributions payable. Specify this amount in the appropriate column with the feature code "1". If the result is negative according to the formula, your expenses exceeded the amount of insurance premiums. Record this amount with the attribute code "2". Record the indicator without a minus sign. Amounts in line 090: with attribute code "1" - in lines 110-113, and with attribute code "2" - in lines 120-123.

This is provided for by paragraphs 11.1–11.15 of the Procedure approved by order of the Federal Tax Service

Appendix No. 2

Approved

order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/ [email protected]

PROCEDURE FOR COMPLETING THE CALCULATION OF INSURANCE PREMIUM

• IV. The procedure for filling out the sheet "Information about an individual who is not an individual entrepreneur" calculation
• V. The procedure for filling out section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation
• VI. The procedure for filling out Appendix N 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation
• VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation"
• XI. The procedure for filling out Appendix N 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation
• XII. The procedure for filling out Appendix N 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation
• XIII. The procedure for filling out Appendix N 4 "Payments made from funds financed from the federal budget" to section 1 of the calculation
• XIV. The procedure for filling out Appendix N 5 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XV. The procedure for filling out Appendix N 6 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVI. The procedure for filling out Appendix N 7 "Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVII. The procedure for filling out Appendix N 8 "Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVIII. The procedure for filling out Appendix N 9 "Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix N 10 "Information necessary for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 tax code Russian Federation organizations that make payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education for full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations that enjoy state support) for employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households" of the calculation

Soon, all insured employers will have to submit to the IFTS the calculation of insurance premiums for 9 months of 2017. Do I need to submit to tax office zero count? How to fill in the calculation of the cumulative total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-personal income tax? How to correctly show benefits reimbursed and FSS? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the calculation for 9 months

The calculation of insurance premiums for 9 months of 2017 must be submitted to the IFTS by all insurers, in particular:

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

Calculation of insurance premiums is required to be completed and submitted to all policyholders who have insured persons, namely:

• employees under labor contracts;
• performers - individuals under civil law contracts (for example, contracts for work or services);
• CEO, who is the sole founder.

Calculation deadlines

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

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, six months, nine months. Billing period- calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call the current reporting the calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (RSV) for 9 months must be submitted to the IFTS no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been in use since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• section No. 3 - contains personal information about the insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• annex 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the IFTS, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and applications in the composition. Let us explain in the table the composition of the calculation:

Calculation for 9 months: which sections and who fills out
Title page	Filled in by all organizations and individual entrepreneurs
Sheet "Information about an individual who is not an individual entrepreneur"	Formed by individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3	Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income from January 1 to September 30, 2017 to students who worked in student groups
Annexes 3 and 4 to section 1	Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to September 30, 2017 (that is, are associated with reimbursement from the FSS or payments from federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill it out?

Start filling with title page. Then form section 3 for each employee you had in the 3rd quarter. After that, fill out the Annexes to Section 1. And lastly, Section 1 itself.

Calculation methods

Transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service can be done in two ways:

Completing the calculation for 9 months: examples

Most policyholders will fill out the calculation of insurance premiums for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as give examples and samples.

Title page

On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the field "Settlement (reporting) period (code)" indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

IFTS code

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

Presentation place code

As this code, show a numerical value indicating the affiliation of the IFTS, to which RSV is rented for 9 months quarter of 2017. Approved codes are presented in the table:

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

Name

The name of the organization or the full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Between words there is one free cell.

OKVED codes

In the field "Type code economic activity according to the OKVED2 classifier" indicate the code according to the All-Russian classifier of types of economic activity.

Types of activity and OKVED

In 2016, the OKVED classifier was in force (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEEC2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of a possible filling of the title page as part of the calculation of insurance premiums (RSV) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled in by citizens who submit a calculation for hired workers, if he did not indicate his TIN in the calculation. In this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for 9 months of 2017 must be completed for all insured persons for July, August and September 2017, including those in favor of which payments were accrued for 9 months of 2017 within the framework of labor relations and civil law contracts.
Subsection 3.1 of section 3 shows the personal data of the insured person - the recipient of income: full name, TIN, SNILS, etc.

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

Example. Payments were made to a citizen of the Russian Federation in the 3rd quarter of 2017. The contributions to compulsory pension insurance accrued from them are formed as follows:

Under such conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

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

Copies of section 3 of the calculation must be transferred to employees. The term is five calendar days from the date when the person applied for such information. Give each person a copy of section 3, which contains information about him only. If you submit calculations in electronic formats, then you will need to print paper duplicates.

Hand the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract. An extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some IFTS, before submitting the calculation of insurance premiums, informational messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, he notes that the calculations will not be considered accepted if the information about individuals does not match the data in the IFTS databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an informational message:

Dear Taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting Insurance Premium Calculations will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10. filling out, as well as the format for submitting the calculation of insurance premiums in electronic form”).

In case of unsuccessful identification of the insured FI, reflected in the section

3 "Personalized information about the insured persons", a refusal to accept the Calculation will be formed.

Previously (Q1 and Q2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Clarification Notice was automatically generated (in this case, the calculation was considered accepted).

In order to exclude refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available in tax authority, we recommend that you reconcile the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, TIN, passport data, SNILS) for submission of outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Russian Pension Fund for the unambiguous identification of the SNILS of the insured individual.

Annex 3 to Section 1: Benefit Expenses

In Appendix 3 to Section 1, record information on expenses for the purposes of compulsory social insurance (if there is no such information, then the application is not filled out, since it is not mandatory).

In this appendix, show only FSS benefits accrued in the reporting period. The date of payment of the benefit and the period for which it is accrued do not matter. For example, a benefit accrued at the end of September, and paid in October 2017, show in the calculation for 9 months. Sick leave, which is open in September and closed in October, reflect only in the calculation for the year.

Benefits at the expense of the employer for the first three days of illness of the employee in Appendix 3 should not appear. Enter all data into this application on a cumulative basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).

As for the filling itself, the lines of Appendix 3 to Section 1 must be formed as follows:

• in column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. In lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure for filling out the calculation).
• in column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 - 031 and 070 - the number of days for which benefits were accrued at the expense of the FSS;
  • in lines 060 - 062 - the number of monthly child care allowances. For example, if during all 9 months you paid benefits to one employee, put the number 9 on line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of the reflection of benefits. For 9 months of 2017 the organization:

• paid 3 sick days. At the expense of the FSS, 15 days were paid, the amount was 22,902.90 rubles;
• accrued to one employee a benefit for caring for the first child for July, August, September at 7,179 rubles. The benefit amount for 3 months was 21,537.00 rubles. In total, benefits accrued - 44,439.90 rubles. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 - 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

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

In line 001 "Payer's tariff code" of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many annexes 1 to section 1 (or individual subsections of this annex) as there are tariffs applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling in the mandatory subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:

• line 010 - the total number of insured persons;
• line 020 - the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 - the number of individuals from line 020 whose payments exceeded the limit of the base for calculation pension contributions, (Cm " ");
• line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • the amount of payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 - the basis for calculating pension contributions;
• line 051 - the basis for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of article 421 of the Tax Code of the Russian Federation).
• line 060 - amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit value (876,000 rubles);
  • on line 062 - from a base that exceeds the limit value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: Medical Contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of health insurance premiums. Here is the principle of forming lines:

• line 010 - the total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
• on line 040 - the amount of payments:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 - fill in if you pay insurance premiums for mandatory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017 you transferred insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following section: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage (if in the region pilot project FSS, See.html
• "2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).

• line 010 - the total number of insured persons for 9 months of 2017;
• line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes in itself:
  • the amount of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 - the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in respect of each insured person).

On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.

Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if they have an appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct the activities specified in subparagraphs 19, 45–48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9, paragraph 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled in by organizations and individual entrepreneurs paying income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing of the kind, zeros.

On line 060 - enter insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, in it show the amounts that the FSS bodies reimbursed for sick leave, maternity benefits and other social benefits.

Show on line 080 only the amounts reimbursed from the FSS in 2017. Even if they refer to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you get the amount of contributions payable, put the code "1" in line 090. If the amount of expenses incurred turned out to be more than the assessed contributions, then include the code “2” in line 90.

Section 1 "Summary of insurance premiums"

In section 1 of the calculation for 9 months of 2017, reflect the total indicators for the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, premiums for temporary disability insurance and some other deductions. Also in this section, you will need to indicate the CCC by type of insurance premiums and the amount of insurance premiums for each CCC that are accrued payable in the reporting period.

Pension contributions

On line 020, indicate the CCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance that must be paid to the above CSC:

• on line 030 - for reporting period cumulative total (from January to September inclusive);
• in lines 031-033 - for the last three months of the settlement (reporting) period (July, August and September).

Medical contributions

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050-053 - allocate the amount of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• in lines 051-053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional rates. On lines 070-073 - the amount of pension contributions at additional rates:

• on line 070 - for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• in lines 071 - 073 for the last three months of the reporting period (July, August and September).

Supplementary Social Security Contributions

On line 080, indicate the CCC for contributions to additional social security. On lines 090-093 - the amount of contributions to additional social security:

• on line 090 - for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• in lines 091-093 for the last three months of the reporting period (July, August and September).

Social Security Contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with motherhood. On lines 110 - 113 - the amount of contributions for compulsory social insurance:

• on line 110 - for 9 months of 2017 on an accrual basis (from January to September inclusive);
• in lines 111–113 for the last three months of the settlement (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 - for 9 months of 2017
• in lines 121-123 - July, August and September 2017.

If there was no excess of expenses, then put zeros in this block.

When the calculation does not pass the IFTS check: errors

You cannot fill in at the same time:

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

With this combination, the calculation for 9 months of 2017 will not pass the test in the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated 13.03. 2017 No. BS-4-11/4371. Cm. " ".

You can also fill out a sample of the calculation of insurance premiums for 9 months of 2017 in Excel format.

Liability: possible consequences

For late submission of the calculation of insurance premiums for 9 months of 2017, the Federal Tax Service Inspectorate may fine the organization or individual entrepreneur 5 percent of the amount of contributions that is payable (surcharge) on the basis of the calculation. Such a fine will be charged for each month (full or incomplete) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1000 rubles. For example, if the contributions for the calculation are fully paid on time, then the penalty for late submission of the calculation will be 1000 rubles. If only a part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of premiums for pension insurance from a base not exceeding the limit for each of the last three months of the settlement (reporting) period as a whole for the payer does not correspond to the information on the amount of premiums for pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise in the event that false personal data identifying insured individuals are indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).

It is required to eliminate such inconsistencies within five business days from the date when the IFTS sends the corresponding notice in electronic form, or within ten business days if the notice is sent "on paper". If you meet the deadline, then the date of submission of the calculation for insurance premiums will be the date of submission of the calculation, which was initially recognized as not submitted (clause 6, article 6.1, clause 7, article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2 / 24123 indicated that the calculation of insurance premiums not submitted on time to the IFTS is not a basis for suspending operations on the accounts of the payer of insurance premiums. That is, you should not be afraid of blocking an account for being late with a calculation for 9 months of 2017.

LLC was registered in March 2017. Protocol general meeting founders, an order was issued on taking office CEO. There were no payments. There is no movement of funds on the account. Cooking in the main zero reporting(Information on the average list, 4-FSS, RSV-M, 6-NDFL, Calculation of contributions) How to fill out line 090 (1/5/9/..) of Appendix 2 of Section 1 Calculation of insurance premiums?

Answer

In line 090, you fill in only the attribute - 1, and instead of the amounts, put 0 with dashes or only dashes. Let me explain why this order is applied.

When filling out columns 1/3/5/7/9, line 090, the sign “2” is possible only in cases where the costs at the expense of the FSS exceeded the accrued social insurance contributions. In your case, there are no expenses from the FSS, and contributions are zero.

If the contributions are equal to zero, then in columns 1/3/5/7/9 of line 090 the sign "1" is indicated (the amount of insurance premiums payable to the budget), in columns 2/4/6/8/10 0 and dashes.

In the absence of any indicator, quantitative and total indicators are filled in with the value "0" ("zero"), in other cases, a dash is put in all familiarity spaces of the corresponding field (Clause 2.20 of the Procedure, approved by Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7 -eleven/ [email protected]).