How to fill out the calculation of contributions - the latest explanations. Calculation of insurance premiums (filling example) Calculation of insurance premiums for 9

Organizations and entrepreneurs - employers that pay income to their employees are insured against them and are obliged to pay insurance premiums to off-budget funds.

Who must take RSV-1 for 9 months of 2017

RSV-1 for 9 months of 2017 should be submitted, in particular:

organizations and their separate subdivisions;
lawyers, private detectives, private notaries.

RSV-1 must be submitted within 9 months to all policyholders if they have insured persons, namely:

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

Attention: RSV-1 for 9 months should be submitted to the subdivisions of the fund, regardless of whether economic activity was carried out from January to September 2017 or not.

Note that the calculation must be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to September 2017) or not.

If the organization or individual entrepreneur:

does not operate at all;
does not charge payments to individuals;
has no transactions on settlement accounts,

even this does not cancel the obligation to submit the calculation of insurance premiums for the III quarter of 2017.

In such a situation, you need to submit a zero calculation to the IFTS (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).

If the individual entrepreneur does not have employees, and he did not make payments and remuneration to individuals for the period from January to September 2017, then he does not need to hand over RSV-1 for 9 months of 2017. Under such circumstances, individual entrepreneurs are not recognized as "insurants".

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. images/docs/fns10.10.2016_--7-11-551.pdf

This form has been in use since 2017.

The procedure for paying insurance premiums

All employers (including individual entrepreneurs) calculate and pay insurance premiums from payments to employees in the manner prescribed by law.

Insurance premiums are calculated and paid separately to each state extra-budgetary fund, namely:

for compulsory pension insurance - in the Pension Fund of the Russian Federation;
for compulsory social insurance in case of temporary disability and in connection with motherhood - in the FSS;
for compulsory health insurance- in FFOMS.

Insurance premiums for GPC agreements

From the income of individuals working under a civil law contract (GPC), contributions are paid only to the PFR and FFOMS.

Contributions to the Social Insurance Fund in case of temporary disability and in connection with motherhood are not charged, and for OSS from accidents at work and occupational diseases - only if it is provided for in the GPC agreement (paragraph 4, clause 1, article 5 federal law dated July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”).

Reporting period for insurance premiums

The tax period for contributions is a year, and the reporting period is the 1st quarter, half a year and 9 months of the year. (The calculation is made on an accrual basis for the first quarter, six months, 9 months and a year).

Despite the “increasing” nature, the Calculation is often referred to as a quarterly calculation (for example, for the IV quarter, and not for the year), because in detail (by months) it shows information only for the last quarter of the reporting (calculation) period.

Therefore, they are talking, for example, about the preparation of the Calculation of insurance premiums for the III quarter of 2017 based on the results of 9 months of 2017.

Method of reporting in the RSV-1 form

As a general rule, the Calculation can be submitted both on paper and in electronic form. However, if the payer of insurance premiums has an average number of individuals in whose favor payments were made exceeded 25 people for the previous settlement (reporting) period, the Calculation must be submitted only in electronic form (clause 10, article 431 of the Tax Code of the Russian Federation).

Electronic Settlement should also be submitted by newly created organizations with more than 25 people (clause 10 of article 431 of the Tax Code of the Russian Federation).

Happy Submission electronic reporting the date of its dispatch is considered.

On hard copy reporting is submitted when the number of employees is less than 25 people.

You can submit it in the following ways:

personally or through a representative by proxy;
by mail with a valuable letter with a description of the attachment.

Deadline for submitting reports in the RSV-1 form

Organizations and individual entrepreneurs that make payments to individuals must submit the Calculation to their tax office no later than the 30th day of the month following the expired quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Thus, Calculations on insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (billing) period.

If the 30th falls on a weekend or non-working holiday, it will be possible to submit the Calculation without consequences on the first working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The reporting period for insurance premiums is the first quarter, six months, 9 months.

The settlement period is a 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 III quarter of 2017.

After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the III quarter of 2017.

Place of submission of reporting in the RSV-1 form

Reporting in the RSV-1 form should be submitted to the PFR department at the place of registration of the organization.

Penalties for late reporting on form RSV-1

For late delivery of the calculation of insurance premiums for 9 months of 2017, the organization or individual entrepreneur may be fined 5% of the amount of contributions that is payable (additional payment) on the basis of the calculation.

The fine for the head can be from 300 to 500 rubles. (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

The organization is threatened with a fine - 5% of the amount of contributions for pension and medical insurance accrued for payment on a late calculation of RSV-1 for the last three months of the reporting period, for each full or incomplete month that has passed from the day set for the delivery of the calculation, and until the day it was presented (letter of the Ministry of Labor dated 04.04.14 No. 17-3 / B-138).

The penalty is charged for each month (full or incomplete) of delay in submitting the calculation, but the total amount of penalties cannot be:

more than 30% of the amount of insurance premiums accrued for payment on late settlement for the last three months of the reporting period;
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 necessary to eliminate such inconsistencies within five working days from the date when the Federal Tax Service sends a corresponding notification to electronic form, or within ten working 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 pointed out that the calculation of insurance premiums that was not submitted on time to the IFTS is not a basis for suspending operations on the accounts of the payer of insurance premiums (letter No. 03-02-07/2/24123 dated April 21, 2017). Therefore, there is no reason to be afraid of blocking the account for being late with the calculation for 9 months of 2017.

Example 1 We calculate the amount of the fine for late delivery of the calculation in the form of RSV-1. The organization submitted the calculation in the RSV-1 form for 9 months of 2017 in electronic form on November 25, 2017, while the last day for submitting the calculation is November 21, 2017. Thus, the delay amounted to less than a month.

The amount of contributions accrued according to the calculation for July - September 2017 amounted to:

for pension insurance - 1,960,000 rubles;
for medical insurance - 390,000 rubles.

The amount of the fine imposed on the organization will be 117,500 rubles. ((1,960,000 RUB + 390,000 RUB) x 5% x 1 month).

The procedure for calculating the base for insurance premiums in the PFR, FSS, FFOMS

The base for calculating insurance premiums to the PFR, FFOMS and FSS for VNiM (mandatory contributions for insurance in case of temporary disability and in connection with maternity, paid to the FSS) must be calculated for each employee separately. The base in the FSS of Russia for insurance against industrial accidents can be calculated both separately for each employee, and the total amount for all employees at once.

The base is considered a cumulative total from the beginning of the year.

It includes taxable payments that you accrued in favor of the employee from the beginning of the year to the last day of the past month.

If an employee is admitted to the organization in the middle of the year, then his income from the previous place of work does not need to be included in the base for calculating contributions (letters of the Ministry of Labor of November 12, 2015 No. 17-4 / OOG-1569, of the Ministry of Health and Social Development of January 17, 2011 No. paragraph 9 of the Information letter of the FSS of Russia dated 14.03.16 No. 02-09-05 / 06-06-4615).

The marginal base for calculating insurance premiums to funds

In 2017, the maximum base for calculating contributions to the PFR and the FSS for temporary disability and in connection with motherhood (VNiM) did not change compared to 2016 and amounts to 796,000 rubles for contributions to the PFR, and 718,000 rubles to the FSS.

The maximum base for the calculation of contributions to the FFOMS and the FSS for insurance against accidents at work (“injury contributions”) has not been established. This means that these contributions are accrued on the entire amount of taxable payments accrued to the employee during the year.

Example 2 We calculate the base for insurance premiums in the PFR, FSS, FFOMS. The base for insurance premiums to the PFR, FSS, FFOMS from payments to an employee for January - September 2017 is calculated as shown in the table.

Month	Taxable payments for month,	Sum payments growing with start year, rub. (gr. 3 previous lines + gr. 2)	Base for accrual of contributions on an accrual basis from the beginning of the year, rub.
			In the FIU		In the FSS		In FFOMS (gr. 8
			Up to 796,000 inclusive (if gr. 3 less or equals 796,000, then gr. 4 = gr. 3; if gr. 3> 796,000, then gr. 4 = 796 000)	In part exceeding (gr. 3 - gr. 4)	At VNIM to inclusive (if gr. 3 less or equals 718,000, then gr. 6 = gr. 3; if gr. 3> 718,000, then gr. 6 = 718 000)	"Injury" (gr. 7 = gr. 3)	In FFOMS (gr. 8









September

Calculation of contributions from employees' income

In 2017, insurance premiums to off-budget funds should be calculated as follows. Let's start with contributions to the FIU.

If payments to the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Pension Fund, then the contribution rate to the Pension Fund is 22%. Contributions to the PFR from amounts that exceed the limit value (796,000 rubles) are charged at a rate of 10%.

Now oh contributions to the FSS of the Russian Federation. If payments to an employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the FSS of the Russian Federation, then the social insurance contribution rate is 2.9%.

In 2017, the maximum amount of the base for calculating contributions to the FSS of the Russian Federation (in case of temporary disability and in connection with motherhood) is 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

From the amount exceeding the marginal base, contributions to social insurance are not paid.

From January 1, 2015 insurance contributions to FFOMS RF it is necessary to pay from all payments in favor of employees at a rate of 5.1%. The marginal base for calculating insurance premiums in the FFOMS has been canceled.

Thus, in 2017, the following general tariffs were established for the calculation of insurance premiums:

Which sheets and sections of the calculation in the RSV-1 form to fill out

All payers of insurance premiums making payments to individuals fill out the following mandatory sheets, sections and subsections of the Calculation:

Title page;
Section 1 "Summary data on the obligations of the payer of insurance premiums";
Subsection 1.1 "Calculation of the amounts of contributions for compulsory pension insurance" of Appendix No. 1 to Section 1;
Subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance" of Appendix No. 1 to Section 1;
Annex No. 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to Section 1;
Section 3 "Personalized information about the insured persons".

So, firms and individual entrepreneurs making payments to individuals must be included 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, approved by order of the Federal Tax Service of Russia dated 10.10. 16 No. ММВ-7-11/551):

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 Federal Tax Service, 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).

The remaining sections and subsections are included in the Calculation if the relevant information is available.

So, for example, if in the reporting (billing) period the insured paid sick leave at the expense of social insurance, then he must also include Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with with legislation Russian Federation to section 1".

Let us explain in the table the composition of the Calculation:

Calculation for 9 months: sections and who fills in the sections

	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 teams
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 to fill out the calculation in the form RSV-1

Calculation in the form RSV-1 must be filled in the following sequence.

Start filling out the title page.

Then form section 3 for each employee who was registered in the III quarter.

After that, fill in the Annexes to Section 1.

And last but not least, Section 1.

At the same time, it is necessary to observe the ratios indicated in the table (clauses 7.1 - 7.3 of the Procedure for filling out the RSV-1 form, approved by resolution of the PFR Board of 16.01.14 No. 2p, registered by the Ministry of Justice of Russia on 18.02.14 No. 31344, hereinafter - the Procedure).

Section indicator 1	What should be equal to
Row 100 graphs	Corresponding columns of line 150 of Sec. 1 form RSV-1 for last year
Line 110 column 3	The sum of lines 205 and 206 columns 3 of all subsections 2.1
Line 110 column 8	Sum of lines 214 columns 3 of all subsections 2.1
Line 120 column 3 (if this line is filled)	The line "Total recalculation amount" columns 6 sec. 4
Line 120 column 8 (if this line is filled)	The line "Total amount of recalculation" columns 14 sec. 4

Most policyholders will complete 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.

Let us explain the features of compiling each of the sections of the current calculation, as well as the sequence of filling them out in a step-by-step instruction.

STEP 1: Filling out the title page

Now you can fill out the title page of RSV-1 for 9 months of 2017.

On the title page, fill in all sections, with the exception of the subsection “To be completed by the PFR employee” (clause 4 of the Procedure).

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:

IFTS CODE

In the "Represented in tax authority(code)" - indicate the code of the tax authority to which the calculation of insurance premiums is submitted.

You can find out the value for a particular region on the website of the Federal Tax Service using the official service - https://service.nalog.ru/addrno.do

NAME

Organization name or full name individual entrepreneur on the title page indicate in accordance with the documents, without abbreviations.

Between words there is one free cell.

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.

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”.

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:

	Where is the calculation
	At the place of residence of an individual who is not an entrepreneur
	At the place of residence of an individual entrepreneur
	At the place of residence of the lawyer who established the law office
	At the place of residence of a notary engaged in private practice
	At the place of residence of a member (head) of a peasant (farm) economy
	At the location of the Russian organization
	At the place of registration of the legal successor of the Russian organization
	At the place of registration of the Russian organization at the location separate subdivision
	At the location of a separate subdivision of a foreign organization in Russia
	At the place of registration of an international organization in Russia

Refinement number

In the "Clarification number" field, enter "000" if this is the primary RSV-1 for 9 months. If you are updating the details of a previously submitted RSV-1, then note the serial number of the update (“001”, “002”, etc.).

OKVED

In the field "Type code economic activity» enter the main code of the type of economic activity according to the classifier.

At the same time, keep in mind that until January 1, 2017, two OKVED classifiers are valid: the old OK 029-2001 and the new OK 029-2014.

If the organization or individual entrepreneur was registered before July 11, 2016, then in the RSV-1 for 9 months, indicate the codes according to the classifier OK 029-2001 (clause 5.8 of the Procedure).

Those who are registered on July 11, 2016 or later can indicate codes according to the classifier OK 029-2014.

STEP 2: Completing Section 3

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

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 employee a copy of section 3, which contains information about him only.

If the calculations are submitted 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.

STEP 3: Completing Appendix 3 to Section 1

APPENDIX 3 TO SECTION 1: BENEFITS COSTS

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 allowance, which is open in September and closed in October, is reflected 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 (clause 12.2 - 12.4 of the Order).

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).

In column 2 we reflect (clause 12.3 of the Order):

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 we paid benefits to one employee, put the number 9 on line 060;
in lines 040, 050 and 090 - the number of benefits.

STEP 4: Filling out the subsections

Annexes 1 to Section 1

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 insurance premiums for compulsory pension insurance at an additional rate for certain categories payers of insurance premiums specified in Article 428 tax code RF";
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.

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 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 maximum amount of the base for calculating pension contributions, (See "The maximum amount of the base for pension contributions in 2017");
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 we reflect the amounts:

Payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);

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 base 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);

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 is completed 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 civil aviation flight crews, as well as for certain categories employees of organizations of the coal industry.

STEP 5: Completing Appendix 2 to Section 1

Calculation of disability and maternity contributions: 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 payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood:

"1" - direct payments of insurance coverage, if in the region the FSS pilot project:

From July 1, 2017, the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, the Altai Territory, the Primorsky Territory, the Amur Region, the Vologda Region, the Omsk Region, Orel Region, Magadan Region, Tomsk Region, Jewish Autonomous Region;

From July 1, 2018, the implementation of this pilot project will continue in the territories of the Republic of Sakha (Yakutia), the Trans-Baikal Territory, the Volgograd Region, the Vladimir Region, the Voronezh Region, the Ivanovo Region, Kirov region, Kemerovo region, Kostroma region, Kursk region, Ryazan region, Smolensk region, Tver region;

Since July 2019, the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Republic of Karelia, the Komi Republic, the Republic of North Ossetia-Alania, the Udmurt Republic, the Republic of Khakassia, the Chechen Republic, the Chuvash Republic, the Arkhangelsk Region, the Tula Region, Yaroslavl region;

"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:

Amounts of payments not subject to insurance premiums for compulsory social insurance (Article 422 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 shall include 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 carry out the activities specified in the Tax Code of the Russian Federation (subparagraphs 19, 45-48, paragraph 2 of 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 put in 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.

STEP 6: Completing Section 1

Complete Section 1 last.

It should summarize the data that was reflected in sections 2, 3 and 4.

As a result, in section 1 you will have summarized the data for all the sections that you filled out first.

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);
on 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 for additional social security:

on line 090 - for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
on 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);
on 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 costs incurred:

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

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

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.

At the same time, in order to check the correctness of filling out section 1 of RSV-1 for 9 months of 2017, you can use the ratios indicated in the table (clause 7.1 - 7.3 of the Procedure):

Calculation of contributions from the entrepreneur's income

Unlike organizations, entrepreneurial employers pay contributions not only from the income of their employees, but also from their own income.

Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund of the Russian Federation and FFOMS in fixed amounts.

From January 1, 2017, individual entrepreneurs transfer contributions to the tax office, which means that the tax office has more possibilities check whether the individual entrepreneur has correctly reduced taxes on personal insurance premiums.

In 2017, the following rule applies:

If the entrepreneur's annual income does not exceed 300,000 rubles, then the fixed amount of the contribution to the PFR is determined as follows:

The fixed amount of the contribution to the FFOMS is determined as follows:

It should be noted that despite the fact that from July 1, 2017, the minimum wage was increased to 7,800 rubles, when calculating a fixed payment for the year, it is necessary to use the indicator set on January 1 of the current year.

Thus, in 2017, in order to calculate insurance premiums, entrepreneurs use the minimum wage equal to 7,500 rubles.

Thus, the fixed payment to the PFR in 2017 is 23,400 rubles (7,500 rubles × 26% × 12), to the FFOMS - 4,590 rubles. (7500 rubles × 5.1% × 12).

If the entrepreneur's income exceeds 300,000 rubles, then he will pay another 1% to the PFR from income exceeding this amount.

1% is calculated from income (sales income and non-operating income listed in Article 346.15 of the Tax Code of the Russian Federation) without reducing them to expenses.

This opinion was expressed by the Ministry of Finance (letter No. 03-11-11/17197 of March 27, 2015) for the following reasons.

When determining the object of taxation, "simplifiers" take into account sales income and non-operating income in the manner prescribed by paragraphs 1 and 2 of Article 148 of the Tax Code of the Russian Federation. The exception is income:

under article 251 of the Tax Code of the Russian Federation;
Individual entrepreneurs subject to personal income tax at the rates of 35% and 9%.

It follows from this that in order to calculate pension contributions from the amount of income of an entrepreneur - a “simplified” person, exceeding 300,000 rubles, only income should be taken into account without reducing them to expenses.

Moreover, regardless of what object of taxation applies IP.

The total amount of insurance premiums to the Pension Fund transferred for themselves by entrepreneurs with an income of more than 300,000 rubles is limited by the limit.

It is calculated like this:

In 2017, the specified limit is 187,200 rubles.

Therefore, if the income of an entrepreneur using the simplified tax system exceeded 300,000 rubles, then he calculates the amount of insurance premiums in the above manner, and then compares the amount received with maximum size insurance premiums that can be transferred to the Pension Fund of the Russian Federation (clause 9 of article 430 of the Tax Code of the Russian Federation, until January 1, 2017 - subparagraph 2 of clause 1.1 of article 14 of the Federal Law of July 24, 2009 No. Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance).

If the calculated fixed payment exceeds the maximum, 187,200 rubles are paid to the FIU.

If the entrepreneur is registered in tax office in the middle of the year, he determines the amount of insurance premiums based on the cost insurance year in proportion to the number of calendar months, starting from the month of commencement of activity.

For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example 4 The registration certificate was issued to the entrepreneur on September 23, 2017. The minimum wage is 7500 rubles. The entrepreneur was active for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days.

At the end of the year, he must pay:

in the FIU - 6370 rubles. (23,400 rubles: 12 months × 3 months + 23,400 rubles: 12 months: 30 days × 8 days);
in FFOMS - 1351.5 rubles. (4590 rubles: 12 months × 3 months + 4590 rubles: 12 months: 30 days x 8 days).

Audit Department of RIGHT WAYS LLC

The calculation of insurance premiums for the 2nd quarter of 2019 is handed over according to the old form, but taking into account the new clarifications of officials. The deadline is July 30th. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums in the article for free.

The officials counted the sheets in zero reporting for contributions:

Calculation of insurance premiums for the 2nd quarter of 2019 or ERSV must be submitted by all employers who pay income to employees (salary, bonuses, payments under contracts and contracts, etc.). Make up a single calculation of contributions on an accrual basis from the beginning of the year.

In addition, the Federal Tax Service issued a number of letters on how to reflect information about employees, daily allowances, and payments to newcomers. Any mistake can result in a fine.

"Glavbukh Audit" will check any tax, payroll or accounting report in just a few seconds. The service will find errors in the work, explain in detail why they are dangerous, and how to quickly fix them.

The easiest way to submit a report the first time is to connect to the Glavbukh 24/7 Program. The program makes reports on employees automatically. You don't need to create anything manually.

Calculation form for insurance premiums for the 2nd quarter of 2019

For the 2nd quarter of 2019, the calculation of contributions must be submitted in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The same order approved the electronic format.

The calculation form consists of 24 sheets. It contains information about all contributions, except for contributions for injuries. Before sending the ERSV to the tax office, check the payments from section 1 with income in 6-personal income tax. At the desk check, the inspectors will do the same. Differences in the calculations are possible only in two cases. The editors spoke about them in the article "".

Whether to take zero ERSV for half a year in 2019

Officials believe that the code does not exempt the company from the delivery of zero calculations. This applies even to those companies that do not operate. The Federal Tax Service has listed the minimum set of sheets that all organizations are required to submit to the tax office: the title page, sections 1 and 3, subsections 1.1 and 1.2, as well as Appendix 2 to section 1. Subsection 3.2 does not need to be filled out.

Calculations on insurance premiums of the company are handed over quarterly. Even if in some of the quarters they did not have employees and did not pay contributions for them ..

A sample of filling out the calculation of insurance premiums for the 2nd quarter of 2019

In the calculation of insurance premiums, the title page and three main sections. In turn, they consist of subsections and appendices. Among these components of the report, there are those that are mandatory to fill out, the rest should be included in the report only if the company or individual entrepreneur has indicators for them.

2Q 2019 ERSV Example

What sections to fill in the ERSV for the 2nd quarter of 2019

Sheet (section)	Who fills out
Title page
Sheet "Information about an individual who is not an individual entrepreneur"	Individuals who are not individual entrepreneurs and have not indicated their TIN
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3	All organizations and entrepreneurs who paid income to individuals
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and entrepreneurs who pay contributions at additional rates
Appendices 5-8 to section 1	Organizations and entrepreneurs who apply reduced tariffs
Appendix 9 to section 1	Organizations and entrepreneurs that pay income to foreign employees or stateless employees temporarily staying in Russia
Appendix 10 to section 1	Organizations and entrepreneurs that pay income to students who worked in student teams
Annexes 3 and 4 to Section 1	Organizations and entrepreneurs who paid insurance coverage for compulsory social insurance. That is, they gave out hospital benefits, child benefits, etc.

Title page template

On the title page, leave the block “To be completed by an employee of the tax authority” blank. Fill in the remaining fields if there are indicators for them. Give the TIN and KPP of the organization or its separate subdivision, if it has been given the right to pay insurance premiums on its own. On the cover page, also provide the code for the period for which you are reporting and the year. For Q2 2019, the code will be 31.

In the "Submitted to the tax authority (code)" field, enter the code of the tax office to which you are submitting the calculation. In the "At the location (accounting)" field, enter the code, which depends on where you submit the reports. Check out the table below.

Codes of the place for submitting the calculation of insurance premiums

	Meaning
	At the place of residence of an individual who is not an entrepreneur
	At the place of residence of an individual entrepreneur
	At the place of residence of the lawyer who established the law office
	At the place of residence of a notary engaged in private practice
	At the place of residence of a member (head) of a peasant (farm) economy
	At the location of the Russian organization
	At the place of registration of the legal successor of the Russian organization
	At the place of registration of the Russian organization at the location of a separate subdivision
	At the location of a separate subdivision of a foreign organization in Russia
	At the place of registration of an international organization in Russia

When filling out the title page of a single report on insurance premiums, also indicate the name of the organization, that is, its name. Give the main OKVED code and the full name of the person who signed the ERSV. Put the date of signing next to it.

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which the payments were transferred. A sample entry is below. Accounting program can pull the wrong codes into section 1. This error is hard to spot. After all, the CBC consists of 20 characters.

For example, if you file a report with wrong codes, accruals and payments in the inspection database will be on different front cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, on which the inspection will automatically begin to charge penalties. And on the right KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct CSC.

A special service from the Glavbukh System will help you find out the correct KBK. Take advantage now >>>

For a lecture on dangerous traps in the calculation of contributions, see the Higher School of the Chief Accountant in the course "" in the program ".

Please also provide the total premiums for each type of insurance. After all, their company accrues on an accrual basis from the beginning of the year, and in the same way they need to be shown in new form report.

An example of filling out section 1

Annex 1 to section 1 itself consists of subsections 1.1, 1.2, 1.3 and 1.4. Subsections 1.1 and 1.2 are mandatory, fill in the rest only if there are indicators - they relate to additional tariffs for pension payments.

In subsection 1.1, show the calculation of the base for compulsory pension insurance. On line 010, indicate the number of insured persons. On line 020 - the number of employees from whose income mandatory pension amounts were accrued. On line 021 - the number of those whose payments exceeded the limit for pension contributions.

On line 030, show payments to individuals. But do not reflect all the amounts, but only those that are the object of taxation. For example. payments under the lease agreement do not need to be included in line 030.

Line 040 should contain income that is exempt from taxation under Article 422 of the Tax Code of the Russian Federation. These are, for example, benefits, compensations.

Tip from the experts

Answered by Lyubov Kotova,

Head of the Division for Regulatory and Legal Regulation of Insurance Contributions of the Tax and Customs Policy Department of the Ministry of Finance of Russia

“Payments for which you do not accrue insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code, do not reflect in line 030. For example, you do not need to show dividends and payments under lease agreements in the calculation.

Sample filling in subsection 1.1 of Appendix 1 to Section 1

Subsection 1.2 fill in the same way, only for medical contributions. Some companies and individual entrepreneurs apply a reduced tariff - 0 percent. This does not mean that the subsection can be omitted. All the same, include employees in the number of insured persons and in the number of persons from whose payments you accrued amounts in the FFOMS.

Hint for an accountant

A company that paid contributions on time, but submitted the calculation late, will be fined 1,000 rubles. (Clause 1, Article 119 of the Tax Code). At an accounting conference, your colleague asked for advice on how best to proceed if the contribution report is not accepted by the tax office due to personal data.

Sample filling in subsection 1.2 of Appendix 1 to Section 1

Subsection 1.3 shows the calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate. This is relevant for certain categories of contributors from Article 428 of the Tax Code.

Completing Annex 2 to section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with motherhood, reflect in Appendix 2 to Section 1 of the calculation. Put a sign right away:

1 if the company participates in the FSS pilot project for direct payments. Regions - participants of the FSS pilot project on payment of benefits directly >>> ;
2 if the company is not participating in the FSS experiment.

If there is no FSS pilot project in your area, then you have the right to reduce the mandatory social contributions to benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is 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.

Transfer the amounts in line 090 to section 1: with the feature code "1" - in lines 110-113, and with the feature code "2" - in lines 120-123.

Fragment of filling out Appendix 2 to Section 1

Do not include negative contributions in your reports. The PFR will not be able to reflect such data on the individual personal accounts of employees.

Often, company benefit costs exceed assessed contributions. Many companies reflect the difference in line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. But this is a mistake.

The tax authorities suggested how to fill out the form in this case. Specify the sign of line 090:

"1" if the sum in line 090 is greater than or equal to 0;
"2" if the sum is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative amounts of contributions with code 1. The inspectors ask to correct this mistake. Duplicate all the information from the primary report into the clarification.

In line 090 of Appendix 2 to section 1, enter positive values for the amounts with code 2. Check that lines 110-123 of section 1 also contain positive numbers.

Completing section 2 of the calculation of contributions

Section 2 is filled in by the heads of peasant (farmer) households (hereinafter - KFH). The section contains data on contributions payable to the budget according to the heads of peasant farms.

In line 010, enter the OKTMO code. Take the code of the municipality, inter-settlement territory, locality, which is part of the municipality in whose territory you pay insurance premiums.

On lines 020 and 030, indicate the BCC for pension insurance contributions and the amount of pension contributions payable. On lines 040 and 050, enter the BCC for medical contributions and the amount of contributions payable. This is provided for by paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

Completing section 3 of the calculation of insurance premiums for the 2nd quarter of 2019

In section 3 of the calculation in 2019, reflect the individual information of employees. For each employee, complete a separate section 3. Show here:

SNILS;
FULL NAME.;
date of birth;
numeric code of the employee's country;
details of a passport or other identity document.

In lines 160, 170 and 180 - a sign of an insured person in the system of compulsory pension, medical and social insurance: "1" - is an insured person, "2" - is not an insured person.

If you apply a reduced tariff and accrue social and health insurance premiums at a rate of 0 percent, put the sign of the insured person in lines 170 and 180 to "1". Despite the fact that you accrue amounts at a zero rate, employees are insured in the social and medical insurance system.

Sample filling section 3 by example

Some colleagues recalculated payments and employee contributions for previous quarters. For example, due to illness of workers. The recalculated amounts should have been reflected in the update for these quarters. But accountants showed them in the current report. That is, in the period when the accruals were recalculated.

Because of this, section 3 of the report included negative numbers for employees. The FIU cannot post such information on the personal accounts of individuals, so the tax authorities are asking to correct the reporting.

Where and how to submit the calculation of insurance premiums in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the address of the company's registration. Separate subdivisions have a special rule. If the head has given the isolation authority the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remuneration, then the report must be submitted at the place of registration of the unit (clause 7 of article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the IFTS in 2019 in one of two ways:

only in electronic form via the Internet, if the average number of employees exceeds 25 people;
on paper or in electronic form, if the company has an average headcount for the past year of 25 people or less.

The electronic format of the calculation was approved by Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016.

Liability for calculation errors

The tax authorities accept a paper form and only then check whether everything is in order with the accounting. If there are errors in personal data or deductions for all sections 3 differ from the pension amounts from section 1, companies send a notification.

In order to correct errors, the organization has ten working days from the date when the tax authorities sent such a notification (clause 7 of article 431 of the Tax Code of the Russian Federation). As a general rule, any letter is considered received after six business days from the day it was sent by the tax authorities.

The new unified calculation for insurance premiums in 2019, an example of which is given in the article, consists of a title page and three sections, which, in turn, contain 11 applications. We wrote about this in detail in the article. Now consider incremental filling form RSV-1 as an example.

Penalties for RSV-1 in 2019

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

If the deadlines for submitting the RSV-1 form are violated (for the 2nd quarter - until 07/30/2019), a fine in the amount of 1000 rubles or 5% of the calculated insurance premiums in the billing period for each full or incomplete month of delay will be charged.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! Transfers are not provided.

If errors or discrepancies are found in the form, it is considered that the report has not been submitted. Corrections must be made within 5 working days from the date of receipt of the notice from the IFTS. After the changes are made, the date of the report is the day when the unified calculation for insurance premiums 2019, form RSV-1, was sent for the first time (paragraphs 2 and 3, clause 7, article 431 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums 2019, form

Conditions for filling out a single reporting

Consider an example of calculating insurance premiums in 2019 for budget organization in the 1st half of the year: ALLURE applies OSNO; general tax rates are set for calculation. The average headcount is 22 employees.

For the reporting 3 months of 2019 accruals wages amounted to:

April - 253,000.00 rubles;
May — RUB 253,000.00;
June - 253,000 rubles.

We calculate insurance monthly.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

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

For reference.

In the 1st quarter of 2019, payroll amounted to 759,300.00 rubles:

Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
CHI: 759,300.00 × 5.1% = 38,724.00 rubles
FSS: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 2nd quarter:

Accrued salary - 759,000.00 rubles.
Deductions to the Pension - 166,980.00 rubles.
Compulsory medical insurance — 38,709.00 rubles.
FSS - 22,011.00 rubles.

Final data to be included in the reporting form.

For the 1st half of 2019:

accruals - 1,518,300.00 rubles;
PFR deductions - 334,026.00 rubles;
CHI - 77,433.00 rubles;
FSS - 44,030.00 rubles.

Example of filling RSV-1

A detailed procedure for filling out the calculation for insurance premiums in 2019 is set out in the Order of the Federal Tax Service No. MMV-7-11 / 551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On the title page of a single calculation, we indicate information about the organization: TIN and KPP (shown on all pages of the report), name, code of economic activity, full name. manager, phone number. In the field "Adjustment number" we put "0" if we provide a single report for the first time in the reporting period, or we set the serial number of the adjustment. Specify the IFTS code and location code.

Step 2. Go to the third section

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 in information in a single report according to the head's data.

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

We indicate personal data in part 3.1: the employee's TIN, SNILS, date of birth, gender and citizenship. For citizens of Russia, we set the value to “643” (line 120), the country code is set by the Decree of the State Standard of December 14, 2001 No. 529-st. We select the document type code (p. 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / [email protected] The passport code of a citizen of the Russian Federation is “21”, we indicate the series and number of the passport (or information from another document).

Specify the sign of the insured person: 1 - insured, 2 - not. In our example, "1".

Step 3. End of the third section

We fill in part 2.1 of the third section of the unified insurance calculation: the “month” field is set to “04” - April, “05” - May, “06” - June. We prescribe the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected], "employee" - the value of "HP".

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 2nd 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 the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees has exceeded the amount of the maximum base for calculating insurance premiums, fill out part 3.2.2, guided by the limit values \u200b\u200bfixed in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For the OPS in 2019 - 1,150,000.00 rubles per one worker.

The third section of the unified insurance calculation (the first sheet and the end) is filled out for each employee separately! The total amount of accruals and insurance premiums for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted 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

In subsection 1.1, first of all, we indicate the payer's tariff code: "01" - for OSNO, "02" - for the simplified tax system, "03" - for UTII.

Then we indicate the total values of section 3.

First, we reflect the number of people:

general;
the number of those who received accruals included in the calculation base;
who has formed an excess of the maximum value of the base.

Then the size of accruals and insurance premiums on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums were accrued), we set the value to 22 (persons). Field 021 is not filled in, it indicates the number of individuals who have exceeded the limit of the base for accrual.

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

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

state benefits of federal, regional and local levels;
compensation and compensation established by the state, within the limits of the standards;
lump-sum 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 in excess of the specified limit are taxed;
financial assistance in the amount of 4000 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 - assessed contributions of the TSO. 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 in the data for CHI in the same way as in subsection 1.1:

010 and 020 - number;
030 - total amount of accruals;
040 - tax-free payments (Article 422 of the Tax Code of the Russian Federation);
050 is the difference between 030 and 040;
060 - the amount of calculated insurance premiums for CHI.

Remember that the current legislation does not establish limits (limits) of excess, 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, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with clause 2 of Decree of the Government of the Russian Federation of 04.21.2011 No. 294 and Letter of the Federal Tax Service of 02.14.2017 No. BS -4-11/ [email protected]"01" is indicated if the organization is located in the region participating in the FSS pilot project, "02" - for all others:

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

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are intended for amounts:

060 - calculated insurance premiums;
070 - incurred expenses 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 the calculated insurance premiums and the actual expenses incurred (060 - (070 - 080)).

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

If the organization during the reporting period made payments under sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, data are not available.

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

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

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

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).

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.

Control ratios

Until May 2, 2017, the tax authorities accepted a single quarterly calculation of contributions, the form of which was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11.551 of October 10, 2016 (Registered in the Ministry of Justice of the Russian Federation on October 26, 2016 No. 44141).

In it, payers indicated data on contributions to compulsory pension, social and medical insurance, as well as personalized accounting information. Such a calculation allows tax authorities to control the payment of insurance premiums and the reliability of information about earnings.

One of the main mistakes in the new form of contribution reporting was the dissimilarity in the control ratios. The Federal Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11 / 4371 with control ratios, according to which any insurer can check the reporting. The recommendation is posted on the official website of the tax service.

For example, in the ratio of equality “The total amount of calculated ST for the FTA for each month from a base not exceeding the limit value, in general for the payer ≠ the amount of calculated ST for the FTA for the corresponding month from the base not exceeding the limit value, for each individual” now an error is allowed, but not more than a value of 0.5 kopecks, multiplied by the number of insured persons.

In the control ratio for column 2 of line 050 of Appendix 7, a condition appeared that it should be fulfilled only for annual calculation: provided “reporting period code” = 34 gr. 2 tbsp. 050 app. 7 p. 1 SW ≥ 70.

Calculation methods

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).

Errors in personal data

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, temporary disability insurance premiums 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 030 - for the reporting period on an accrual basis (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).

READ ALSO: Prospects for the development of the insurance market in Russia

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.

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

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 flyer can be downloaded from this link.

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

title page;
a 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.

Corrective calculation

Within five days from the date of sending an electronic notification to the Federal Tax Service Inspectorate, the payer of insurance premiums is obliged to submit a calculation in which these discrepancies are eliminated. In this case, the date of submission of the specified calculation is the date of submission of the calculation, which was initially recognized as not submitted (clause 7, article 431 of the Tax Code of the Russian Federation).

A new calculation must be submitted to the IFTS at the place of registration of the company or individual entrepreneur, clarifying information is submitted there. In this case, the corrected document should be sent to the tax authorities in the form relevant for the calculation period in which adjustments were required.

Title page

Reporting period

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

Organizations and entrepreneurs using the labor of hired workers must once a quarter submit to the tax office a calculation of insurance premiums (RSV). We will talk about the rules for filling out the calculation in our article.

Basics of filling RSV

Since 2017, the administration of insurance premiums has been handled by the Federal tax service, in connection with which it is from this period that it is necessary to take the new kind reporting - calculation of insurance premiums (RSV). It is a report that combines information from the RSV-1 and 4-FSS, which were previously submitted to the FIU and the FSS, respectively.

The new RSV form was approved by the Federal Tax Service of the Russian Federation of October 10, 2016 No. MMV-7-11 / 551 and began to operate from the reporting for 2017. In this legislative document the procedure for filling out the RSV is also fixed.

All organizations and entrepreneurs who use hired labor in their activities are required to hand over RSV. The report must be submitted for each quarter, even if the activity was not carried out and the salary was not accrued.

What is included in the RSV

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

Main sheets to fill out:

Title page;
Section 1 (with annexes) to reflect the amount of insurance premiums;
Section 3 to reflect the personal data of employees of the organization.

The remaining sheets need to be completed only if they are appropriate for the status of the employer or the types of payments that he makes.

Let us consider in more detail (line by line) how exactly the standard RSV is filled out for most companies.

Title page

The title page information contains information about the employer itself and the direct form of the document, namely:

TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
KPP - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate subdivision to one or another territorial IFTS is confirmed;
document correction number - is designed to display information about whether the report is submitted for the first time for a specific period or is it a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the half year - 31, for 9 months - 33, for the year - 34;
calendar year - shows which year the billing period belongs to;
submitted to the tax authority - you must specify the IFTS code in the form of 4 characters;
at the location (accounting) - is used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the territory of the Russian Federation, this code is 214;
name (full name) - you must specify the full name legal entity or full name of the individual entrepreneur;
OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company's registration documentation;
the form of reorganization (liquidation), as well as the TIN / KPP of the reorganized organization - fill in if the RSV is submitted by the assignee;
number contact phone- indicated for communication with the employee responsible for compiling the RSV;
number of sheets - reflects the number of transferred sheets and related documentation (if any).

An example of filling out the main part of the title page is presented below:

In the second part of the title page, information about the official signing the report is filled in - his full name and signature. As a rule, this is the head of the company, for which code 1 is provided. In addition, his legal representative can also sign the report, and then code 2 must be used. The date of filling out the RSV should also be on the title page.

An example of filling out the second part of the title page, see below:

The field associated with filling in information by an employee of the tax inspectorate must be left blank.

Section 1

In this section, you need to reflect information about insurance premiums calculated by the employer from the salary of their employees. Initially, it is necessary to enter information about OKTMO of the municipality on whose territory the organization or individual entrepreneur is located.

A separate block is used to reflect each type of insurance premiums, and the first 4 of them are filled in the same way. For example, let's fill in the block related to pension insurance:

020 - BCC for this type of contributions;
030 - the total amount of contributions for the billing period;
030-033 - the amount of insurance premiums on a monthly basis.

See below for an example of how to fill in a block:

Similarly, it is necessary to fill in the blocks related to other types of contributions, namely:

040-053 - health insurance;
060-073 - pension insurance at an additional rate;
080-093 - additional social security.

Blocks for these types of insurance are presented below:

As for the block for social insurance, it is filled in a different order. It consists of 2 parts, since the employer can independently carry out social expenses, including maternity benefits or sick pay.

Initially, it is necessary to pay the BCC related to social insurance, and then fill out the first part if the amount of calculated contributions for the period exceeds social expenses:

110 - the total amount of contributions payable, taking into account the expenses incurred by the employer;
111-113 - contributions for the past 3 months.

In case of excess of social expenses over the calculated insurance premiums, it is necessary to fill out the second part of the block according to the corresponding principle (lines 120-123).

Below is a sample of filling out the block in case of excess of insurance premiums over the social expenses of the employer:

Appendix 1 (subsections 1.1 and 1.2) to Section 1

Subsection 1.1 Annex 1 designed to reflect information on pension insurance. Initially, you need to put the payer's tariff code, depending on the taxation system used: 01 - OSNO, 02 - USN, 03 - UTII.

Each part of the subsection includes 5 indicators, namely:

total from the beginning of the billing period;
in just the last 3 months;
amounts for each of the 3 months.

As for specific lines, they are used to display the following information:

010 — number of insured employees (total);
020 - the number of employees whose salaries are used to calculate insurance premiums. The number of these employees may be less than the total number of employees, for example, maternity leave is not included here;
021 - the number of employees for whom the salary exceeded the established limit of the taxable base.

See below for more information about filling in these lines:

The rest of the lines are filled with the following information:

030 - the total amount of payments to all insured employees;
040 - the amount of payments not subject to contributions;
050 - the amount of the taxable base for insurance premiums;

An example of filling these lines is as follows:

051 - the basis for calculating insurance premiums in excess of the established limit;
060 - the total amount of calculated insurance premiums;
061 - the amount of insurance premiums from the base within the established limit;
062 - the amount of insurance premiums from the base in excess of the established limit.

See below for an example of how to fill in the lines:

Subsection 1.2 Annex 1 is formed by a similar method, only for health insurance contributions. Note that there is no set limit here, as well as a breakdown of the base and contributions into sizes within and above the established limit.

An example of filling out Subsection 1.2, see below:

Appendix 2 to Section 1

Appendix 2 contains information about contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block, fill in the following lines:

001 - designed to fix the sign of payments (direct payments - code 1 and credit system - code 2). The encoding depends on whether the subject of the Russian Federation belongs to pilot project or not. In the case when social benefits are paid through the FSS, this applies to direct payments and code 1 is set, and if the benefits are paid by the employer and then reimbursed from the FSS, then the credit system and code 2 are used;
010 - displays the number of insured employees;
020 - indicates the total amount of salaries and remuneration paid;
030 - the amount of earnings not subject to social insurance contributions is displayed;
040 - the value of the base exceeding the established limit is fixed;
050 - the base for calculating social insurance contributions is entered.

For the correct filling of the block, study the sample below:

In the following lines, separate payments are separated from line 050, namely:

051 - the salary of pharmacy workers is indicated;
052 - displays remuneration to crew members of ships registered in the international register;
053 - payments of entrepreneurs on PSN are fixed;
054 - the salary of foreign citizens and stateless persons is indicated.

An example of filling lines, see below:

The following lines are filled in like this:

060 - calculated social contributions are displayed;
070 - the employer's social expenses incurred at the expense of the Social Insurance Fund are fixed (various types of benefits);
080 - the size is indicated insurance compensation received from the FSS;
090 - the amount is prescribed depending on the situation - insurance premiums payable or excess of insurance costs over calculated premiums. In the first case, the attribute code is affixed - 1, and in the second - the attribute code 2.

An example of entering information in these lines, see below:

Appendix 3 to Section 1

Appendix 3 is designed to break down the employer's social security expenses. Each line includes the following indicators:

the number of cases of payments or their recipients;
the number of payment days;
amount of payments;
including the amount of payments from the federal budget.

In this case, you need to fill in the following lines:

010 - sick leave benefits (excluding the amount of payments foreign citizens or stateless persons)
011 - from line 010 payments to external part-timers;
020 - disability benefits issued to foreign citizens and stateless persons;
021 - from line 020 of the allowance for external part-time workers;
030 - benefits for pregnancy and childbirth;
031 - from line 030 of the allowance for external part-time workers.

Below is an example of the formation of this block:

The following lines include the following information:

040 - amounts lump sum payments when registering in the early stages of pregnancy;
050 - the amount of lump-sum benefits upon the appearance of a child;
060 - sums monthly payments childcare;
061 - the amount of payments for the first children from the total amount of monthly benefits;
062 - the amount of payments for the second and subsequent children from the total amount of monthly benefits;
070 - payments of additional days for the care of disabled children;
080 - insurance premiums calculated on the basis of the taxable base in line 070;
090 - burial allowances;
100 - the total amount of all benefits;
110 - the amount of unpaid benefits from the total amount of payments.

See below for an example of these lines:

Section 3

This section is required to display personalized information on insured employees, and each of them uses its own block with the following information:

010 - correction number;
020 - reporting period;
030 - year;
040 - serial number for the insured employee;
050 - date of compilation of personalized information;
060-150 - direct personal information on the employee, including TIN, SNILS, full name, date of birth, country code, gender, ID document code, details for this document;
160-180 - a sign of the insured person in the insurance system (code 1 - registered, code 2 - not registered).

The mechanism for filling in this information is shown below:

Lines on the second sheet of personalized accounting for pension insurance are filled in as follows:

190 is the number of the month;
200 - the letter designation of the insured person (the most common HP is an employee);
210 - the amount of payments;
220 - taxable base for pension insurance within the established limit;
230 - payments under GPC agreements from the taxable base;
240 - the amount of calculated insurance premiums;
250 - totals for lines 210-240 for 3 months.

See below for the rules for filling in these lines:

The following lines are filled in for pension contributions at an additional rate:

260 - number of the month;
270 - letter designation of the employee;
280 - the amount of payments taxed at an additional rate;
290 - the amount of calculated insurance premiums;
300 - totals for lines 280-290 for 3 months.

An example of filling this block is shown below:

Additional RSV sheets

These sheets should not be filled out by all payers of insurance premiums. This moment depends on some features of the economic entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.

These sections include:

Information about a physical sheet that is not an individual entrepreneur

The sheet is required to enter additional information to title page if RSV generates individual that did not indicate the TIN. The sheet contains information about the date and place of birth, citizenship, details of an identity card, address of the place of residence;

Subsection 1.3 of Annex 1 of Section 1

The sheet is used to reflect information on pension contributions at an additional rate. In this case, it is necessary to indicate the number of employees, the basis for using the rate, the amount of payments, the taxable base and the amount of the contributions themselves;

Subsection 1.4 of Annex 1 of Section 1

The sheet is intended for calculating additional social contributions for civil pilots and coal miners. In the section, you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

Annex 4 Section 1

The sheet is used to reflect excess payments on social benefits from the federal budget to workers who previously suffered from radiation disasters at the Chernobyl nuclear power plant, Mayak, and the Semipalatinsk test site. Payments must be specified for each accident separately and for each type of benefits;

Annex 5 Section 1

The sheet is filled in by business entities that belong to the field information technologies. According to paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to use reduced insurance rates. The sheet must display the number of insured employees (should be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (should be more than 90%). In addition, the block should contain information about the state accreditation of the organization;

Annex 6 Section 1

The sheet is intended for companies on the simplified tax system engaged in special activities related to sub. 5 p. 1 art. 427 of the Tax Code of the Russian Federation. The block is designed to calculate the share of income from a preferential type of activity to the total amount of income (should be at least 70%);

Annex 7 Section 1

Sheet used non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with sub. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. The use of a preferential type of insurance is allowed if the income from these types of activities, as well as targeted income and grants, is at least 70% of the total income;

Appendix 8 Section 1

The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. In the block I reflect information about the patent, as well as the amount of payments to employees working in activities on the PSN;

Appendix 9 Section 1

The sheet is required to reflect information on the special rate of social contributions for foreign employees. In the block, you need to record the full name, TIN, SNILS, citizenship and the amount of payments for each employee;

Annex 10 Section 1

The sheet is filled out in order to confirm the right to be exempted from paying insurance premiums from payments to students when working in student teams in accordance with subpara. 1 p. 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered in the block: full name, documents on membership in the detachment and full-time training, the amount of payments to students. The sheet must also include information about the entry of the detachment into the state register;

Section 2

The sheet is filled out by the KFH with the inclusion of personal information for each member of the KFH, as well as for the amounts of accrued insurance premiums (as a whole for the KFH and separately for each participant).

The video material provides information on the rules for the formation of RSV in 2018: