The calculation of insurance premiums for 9 months of 2018 must be submitted to the tax authorities no later than October 30. The deadline for submitting the calculation is the same for all payers of insurance premiums and does not depend on the form of reporting - on hard copy or electronically. The calculation is provided in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@.

Preparation for the calculation of insurance premiums in "1C: Salary and personnel management 8" (rev. 3)

General information about the organization

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

Information about the rate of insurance premiums

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

Accounting for income for the purposes of calculating insurance premiums

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

When conducting documents with the help of which accruals are made in favor of individuals (for example, documents, Prizes, Material aid ), the corresponding type of income is fixed for the purposes of calculating insurance premiums. These data are used when filling in the indicators for calculating the base for calculating insurance premiums in Appendix No. 1, Appendix No. 2 to section 1 of the calculation, section 3. You can get data on the formation of the base for calculating insurance premiums using the report Analysis of contributions to funds(chapter).

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

• when registering payments former employees- in the handbook Payment types former employees ;
• when registering other income of individuals - in the directory Types of other income of individuals;
• when registering copyright agreements with individuals - in the directory Types of copyright agreements;
• when registering prizes, gifts of employees - if the value of the gift needs to be credited insurance premiums, then in the document Prize, gift box The gift (prize) is stipulated by the collective agreement.

Calculation of insurance premiums

Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, pension, health insurance calculated separately for each individual. size limit the base for calculating insurance premiums for compulsory pension insurance is 1,021,000 rubles, for compulsory social insurance - 815,000 rubles.

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

The calculation of insurance premiums in the program is carried out using the document Payroll and contributions when performing the procedure for filling out a document or other document that accrued contributions ( Dismissal, Holiday to care for the child). The amounts of accrued insurance premiums for each individual are reflected on the tab Contributions document Payroll and contributions(Fig. 4). When conducting the document, the amounts of accrued contributions are fixed. Based on these data, information on the amounts of accrued insurance premiums is filled in the calculation in Appendix No. 1, Appendix No. 2 to section 1 of the calculation, section 3.

You can get data for analyzing the amounts of accrued insurance premiums using the report Analysis of contributions to funds. You can check the correctness of the calculation of insurance premiums for a certain period using the report Contribution Calculation Check(chapter Taxes and Contributions - Tax and Contribution Reports - Contribution Calculation Check).

If an organization is obliged to pay insurance premiums for mandatory pension insurance at additional rates based on the results of attestation of workplaces, and from 01/01/2014 based on the results of a special assessment of working conditions in favor of workers employed in "harmful" (clause 1, part 1, art. thirty federal law dated December 28, 2013 No. 400-FZ) and “heavy” (clauses 2–18, part 1, article 30 of the Federal Law dated December 28, 2013 No. 400-FZ) types of work that are eligible for early retirement, then in the program some settings need to be made.

In the calculation of insurance premiums, information on the calculation of premiums for additional tariffs is reflected in Appendix No. 1 to Section 1. If additional contributions charged at the rates established by paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation (tariffs according to the lists, excluding classes of working conditions), then subsection 1.3.1 is filled in; if additional contributions were charged at the rates established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation (tariffs by class of working conditions), then subsection 1.3.2 of Appendix No. 1 is filled in. In addition, in section 3 of the calculation, subsection 3.2.2 is filled in, which reflects information on the amount of payments and other remuneration accrued in favor of an individual for which insurance premiums are calculated at an additional rate.

Calculation of contributions from payments in favor of foreigners

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

In the calculation, information on payments in favor of foreign citizens permanently residing in the territory of the Russian Federation is not separately allocated, it is reflected in the same lines as payments to employees - citizens of the Russian Federation.

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

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

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

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

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

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

Insurance cost data

Benefits for compulsory social insurance are fully or partially paid at the expense of the FSS of the Russian Federation (clause 1, article 3 of Federal Law No. 255-FZ). At the same time, according to paragraph 2 of Art. 3 of Federal Law No. 255-FZ, temporary disability benefits due to illness are paid to insured persons at the expense of the FSS of the Russian Federation only from the fourth day of temporary disability. The rest of the benefit (for the first three days of temporary disability) is paid at the expense of the insured (employer).

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

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

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

• for a period of temporary disability, the period of maternity leave - a document Sick leave(chapter Salary - sick leave);
• in the early stages of pregnancy, at the birth (adoption) of a child, in connection with the death - a document Lump sum (chapter Salary - all charges);
• for the period of leave to care for a child - is appointed by a document Holiday to care for the child(chapter Human Resources - Parental Leave or section Salary - Parental leave), accrued - document Payroll and contributions(chapter Payroll - Payroll and contributions);
• payment for additional days off provided for the care of disabled children is accrued using a document Payment for days of care for children with disabilities(chapter Salary - all charges), insurance premiums from the amounts paid for additional days off - using a document Payroll and contributions.

Based on the data on the amounts of benefits assigned, using the above documents, the program registers the costs of paying benefits that are to be financed from insurance premiums or funds from the FSS of the Russian Federation. You can get data on accrued benefits using the report Register of benefits at the expense of the FSS(chapter). Data on social insurance expenses incurred are reflected in Appendix No. 2 (line 070), Appendix No. 3, Appendix No. 4 (data on the amounts of benefits financed from the funds federal budget) to section 1 of the calculation.

Personal data of individuals

It is necessary to clarify and, if necessary, update the personal data of individuals, namely (Fig. 7):

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

To check whether all the necessary personal data of the insured person are indicated, you can use the report Personal data of employees(chapter Personnel – Personnel reports – report Personal data of employees).

Information about paid insurance premiums

The fact of payment of insurance premiums for compulsory pension, medical, social insurance in case of temporary disability and in connection with motherhood is not reflected in the program and calculation. Appendix No. 2 to Section 1 reflects only the reimbursement by the FSS of the Russian Federation of expenses for the payment of insurance coverage. To register the amounts of reimbursement of expenses incurred from the FSS of the Russian Federation, a document is used Receiving reimbursement of benefits from the FSS(chapter Taxes and Contributions - Receiving reimbursement of benefits from the Social Insurance Fund).

Preparing insurance premiums

In the program for compiling the calculation of insurance premiums, a regulated report is intended Calculation of insurance premiums(chapter Reporting, references - 1C-Reporting) (Fig. 8).

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

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being prepared, and the period for which it is being prepared. Next, click on the button Create.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 9). To automatically fill in the report according to the infobase data, click the button Fill.

Note!When two or more elements of the directory are identified in the accounting data, when the report is automatically filled outIndividualswith the same completed SNILS, a message is issued, while the report remains blank.

Filling out the title page of the calculation of insurance premiums

The title page is filled in by all payers of insurance premiums.

Indicators title page(Fig. 10) are filled in automatically.

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

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

If the cells with any information about the payer of insurance premiums turn out to be blank and these cells are not available for filling manually (not highlighted in yellow), this means that there is no corresponding data in the infobase. In this case, you need to add the necessary information to the directory Organizations, then press the button Refresh(button More - Update).

By default, it is considered that an initial calculation is being made, i.e., presented for the reporting period for the first time (according to the Procedure when submitting an initial calculation in the field Correction number on the title page code "0").

fields Settlement (reporting) period (code) And calendar year are filled in automatically according to the value of the period specified in the form of the workplace, and symbols of the periods in accordance with Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. For the calculation for 9 months of 2018, the code "33" is affixed.

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

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

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

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

In field Signature date the default is the current date of the computer.

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

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

With automatic generation this sheet does not appear in the calculation. It will appear in the calculation if the payer is an individual and the TIN is not specified. The sheet is filled in manually.

Completing section 1 of the calculation of insurance premiums

Section 1 shall contain summary data on the amounts of contributions payable for the settlement (reporting) period (for each type of contribution). The section is filled in by all payers making payments in favor of individuals.

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

1. The subsection Amount of insurance premiums for compulsory pension insurance payable for the settlement (reporting) period (lines 020–033) shall reflect: code budget classification, to which insurance premiums for mandatory pension insurance are credited, the amount of insurance premiums for mandatory pension insurance payable to the budget for the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation (on an accrual basis from the beginning of the year), including for the last three months of the settlement (reporting) period. Summary data are filled in on the basis of the data in Appendix No. 1 to Section 1 Subsection 1.1.
2. The subsection Amount of insurance premiums for compulsory health insurance payable for the settlement (reporting) period (lines 040–053) reflects: the budget classification code to which insurance premiums for compulsory health insurance are credited, the amount of insurance premiums for compulsory health insurance payable to the budget for the settlement (reporting) period (on an accrual basis from the beginning of the year), including for the last three months of the settlement (reporting) period. Summary data is filled in on the basis of the data in Appendix No. 1 to Section 1 Subsection 1.2.
3. In the subsection Amount of insurance premiums for mandatory pension insurance at an additional rate payable for the settlement (reporting) period (lines 060–073), the following shall be reflected: the budget classification code to which insurance premiums for mandatory pension insurance at additional rates are credited (Article 428 of the Tax Code Russian Federation), the amount of insurance premiums for mandatory pension insurance at additional rates payable to the budget for the settlement (reporting) period (on an accrual basis from the beginning of the year), including for the last three months of the settlement (reporting) period. If it is necessary to indicate several budget classification codes, the required number of sheets of section 1 is filled in with the completed indicators in lines 060–073. Summary data is filled in on the basis of the data in Appendix No. 1 to Section 1 Subsection 1.3.
4. The subsection Amount of insurance premiums for additional social security payable for the settlement (reporting) period (lines 080–093) reflects: the budget classification code to which insurance premiums for additional social security of members of flight crews of civil aviation aircraft are credited, as well as certain categories employees of coal industry organizations (Federal Law No. 155-FZ dated November 27, 2001, Federal Law No. 84-FZ dated May 10, 2010), the amount of insurance premiums for additional social security payable to the budget for the settlement (reporting) period (cumulative total from beginning of the year), including for the last three months of the settlement (reporting) period. If it is necessary to indicate several budget classification codes, the required number of sheets of section 1 is filled in with the completed indicators in lines 080–093. Summary data are filled in on the basis of the data in Appendix No. 1 to Section 1 Subsection 1.4.
5. In the subsection Amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable for the billing (reporting) period (lines 100–113), the following is reflected: the budget classification code to which insurance premiums for compulsory social insurance are credited in case temporary disability and in connection with motherhood, the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget for the settlement (reporting) period (cumulatively from the beginning of the year), including for the last three months settlement (reporting) period. The summary data is filled in on the basis of the data in Appendix No. 2 to Section 1 (line 090 with the sign "1").
6. In the subsection Amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the billing (reporting) period (lines 120-123) shall be reflected: the amount of excess of expenses incurred by the payer for the payment of insurance security over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the billing (reporting) period (on an accrual basis from the beginning of the year), including for the last three months of the billing (reporting) period. The summary data is filled in on the basis of the data in Appendix No. 2 to Section 1 (line 090 with the sign "2").

Note!When filling in lines 110–113 and 120–123, it is not allowed to simultaneously fill in line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123.

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

Appendix No. 1 consists of subsections:

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

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

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

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

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

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

To check the compliance, you can use the built-in check by control ratios (button ). If discrepancies are found, it is convenient to analyze inconsistencies by creating a register of partitions 3 by clicking the button Registry.

Subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance" and subsection 1.2 "Calculation of insurance premiums for compulsory health insurance"

Subsections 1.1 and 1.2 are filled in by all payers making payments and other remuneration to individuals insured in the system of compulsory pension and medical insurance.

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

If during the settlement (reporting) period more than one tariff was applied, then the calculation includes as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1) as there are tariffs applied during the settlement (reporting) period.

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

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

Example

Filling in subsection 1.1 and subsection 1.2 is carried out according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can get data for analysis from the report Analysis of contributions to funds(chapter Taxes and Contributions - Tax and Contribution Reports - Analysis of Contributions to Funds- report option FIU And MHIF) (Fig. 15).

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

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

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

Subsection 1.1 specifies:

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

Subsection 1.2 specifies:

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

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

Subsection 1.3 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation"

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

Subsection 1.3 consists of two subsections:

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

Filling in the lines of the tables is carried out according to the accounting data for the amounts of accrued payments in favor of each individual, as well as the amounts of accrued insurance premiums. You can get data for analysis from the report Analysis of contributions to funds(chapter Taxes and Contributions - Tax and Contribution Reports - Analysis of Contributions to Funds- report option PFR (additional contributions)) (Fig. 19).

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

Subsection 1.3.1 "Calculation of the amounts of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation"

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

In field Sign of the basis for calculating the amount of insurance premiums at an additional rate (line 001) the sign of the basis for calculating the amounts of insurance premiums at an additional rate is indicated:

• "1" - in accordance with paragraph 1 of Article 428 of the Code;
• "2" - in accordance with paragraph 2 of Article 428 of the Code.

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

Example

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

Subsection 1.3.2 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation"

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

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

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

In field Base of filling (line 002) manually specify the reason code for filling in the subsection:

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

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

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

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

Example

Subsection 1.4 "Calculation of the amounts 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"

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

With regard to payments and other remuneration accrued in favor of members of the flight crews of civil aviation aircraft, the rate of insurance premiums for additional social security of these employees in the amount of 14 percent is applied.

With regard to payments and other remunerations accrued in favor of employees directly employed full-time in underground and open-cast mining (including personnel of mine rescue units) in the extraction of coal and shale and in the construction of mines, and employees of leading professions - stope miners, drifters , jackhammer drivers, mining machine operators, the rate of insurance premiums for additional social security of these workers in the amount of 6.7 percent is applied.

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

The subsection is filled in automatically.

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

Annex No. 2 to Section 1 contains the calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood. The application is filled in by all payers making payments in favor of individuals (Fig. 21).

In field Payment sign(line 001) automatically indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the insured person;
• "2" - a credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the payer.

The tabular section indicates:

• on line 010- the number of individuals who are insured persons in the system of compulsory social insurance;
• in line 020- the amount of payments and other remuneration, named in paragraphs. 1 and 2 Art. 420 of the Tax Code of the Russian Federation;
• in line 030- the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Art. 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses in accordance with paragraph 8 of Art. 421 of the Tax Code of the Russian Federation or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Art. 421 of the Tax Code of the Russian Federation;
• in line 040- the amount of payments and other remunerations accrued in favor of individuals subject to insurance premiums for compulsory social insurance, in an amount exceeding the amount of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, established by paragraph 3 Art. 421 of the Tax Code of the Russian Federation (in 2018 - 815,000 rubles). Payments above the limit are not subject to contributions;
• in line 050- the base for calculating insurance premiums for compulsory social insurance, calculated in accordance with paragraph 1 of Art. 421 of the Tax Code of the Russian Federation;
• in line 051- the basis for calculating insurance premiums for compulsory social insurance in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities to individuals who, in accordance with Federal Law No. 323-FZ of November 21, 2011 " On the Fundamentals of Protecting the Health of Citizens in the Russian Federation” have the right to engage in pharmaceutical activities or are admitted to carry out such activities, pay single tax on imputed income for certain types of activities, apply the tariff established by paragraphs. 6 p. 1 art. 427 of the Tax Code of the Russian Federation, paragraphs. 3 p. 2 art. 427 of the Tax Code of the Russian Federation. Pharmacy organizations and individual entrepreneurs who have a license for pharmaceutical activities and pay UTII are entitled to apply reduced contribution rates to payments only to those employees who have the right to engage in pharmaceutical activities or are allowed to carry out such activities in accordance with Federal Law No. 323-FZ of November 21, 2011;
• on line 052- the basis for calculating insurance premiums for compulsory social insurance in relation to the amounts of payments and other remunerations made by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships (with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation ), specified in paragraphs. 4 p. 1 art. 427 of the Tax Code of the Russian Federation, the tariff is set in paragraphs. 2 p. 2 art. 427 of the Tax Code of the Russian Federation;
• on line 053- the basis for calculating insurance premiums for compulsory social insurance in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using patent system taxation referred to in paragraphs. 9 p. 1 art. 427 of the Tax Code of the Russian Federation. This line is not filled in by individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45–48 of paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation. Individual entrepreneurs who pay tax under the PSN accrue insurance premiums at reduced rates (clause 3 clause 2 article 427 of the Tax Code of the Russian Federation) for payments not to all individuals, but only to those who are engaged in activities for which a patent has been received;
• on line 054- the basis for calculating insurance premiums for compulsory social insurance in respect of the amounts of payments and other remunerations made in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), except for persons who are citizens of member states of the Eurasian Economic Union (EAEU). From payments in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), the payer of insurance premiums pays insurance premiums at a rate of 1.8% (clause 2 of article 426 of the Tax Code of the Russian Federation). The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan, carrying out activities in Russia on the basis of an employment or civil law contract, are entitled to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU);
• in line 060- the amount of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
• on line 070- the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood. The indicator in column 1 of line 070 must be equal to the indicator in column 3 of line 100 of Appendix No. 3. Payers of insurance premiums that are participants pilot project, line 070 is not filled;
• on line 080- the amount of the payer's expenses reimbursed by the territorial bodies of the FSS of the Russian Federation for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (for sick leave, maternity benefits, etc.). In the program, reimbursement of expenses from the FSS of the Russian Federation is registered in the document Receiving reimbursement of benefits (section Taxes and contributions - Receiving reimbursement of benefits from the FSS). Reimbursement from the FSS of the Russian Federation of expenses for the payment of insurance coverage for the reporting periods until 2017 is not reflected in the calculation. When filling out this line, the reimbursement received from the fund for expenses incurred starting from 01/01/2017 and later should be taken into account. This is due to the fact that the calculation of insurance premiums has been applied since 01/01/2017, and it should include information that serves as the basis for calculating and paying insurance premiums for reporting periods starting from the 1st quarter of 2017. In addition, the amount of the reimbursement must be shown in line 080 of the month of the reporting period in which the FSS of the Russian Federation made this reimbursement. For example, in February 2018, the fund reimbursed the expenses incurred by the insured in the 4th quarter of 2017. You need to show the amount of compensation in the calculation for the 1st quarter of 2018 (letter of the Federal Tax Service dated 03.07.2017 No. BS-4-11/12778@). Payers of insurance premiums who are participants in the pilot project do not fill out line 080.

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

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

• "1" - if the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity are indicated, payable to the budget;
• "2" - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated.

In line 090, the amount of insurance premiums payable to the budget, or the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is always reflected in a positive value (letter of the Federal Tax Service of Russia dated August 23 .2017 No. BS-4-11/16751@). For example, the amount of expenses exceeds the amount of contributions (13,530.36 rubles (insurance contributions) - 16,728.39 (expenses) = -3,198.03 rubles). Line 090 indicates the sign "2" and the amount of 3,198.03 rubles. indicated as positive.

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

You can get data for analyzing the filling of the application from the report Analysis of contributions to funds, Register of benefits from the FSS(Fig. 22).

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

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

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

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

1. Line 010 reflects the expenses for the payment of temporary disability benefits incurred at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood for the reporting period, including benefits paid in favor of working insured persons who are citizens of the member states of the Eurasian Economic Union (EAEU), excluding the cost of temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation. The member states of the EAEU are the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, the Kyrgyz Republic. Citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan, carrying out activities in Russia on the basis of an employment or civil law contract, are entitled to social security and social insurance in the same volumes and on the same conditions as citizens of the Russian Federation (clause 3 of Art. 98 of the Treaty on the EAEU).
2. Lines 020, 021 reflect expenses for the payment of temporary disability benefits incurred at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood during the reporting period, working foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation" and persons who are citizens of the EAEU Member States). These foreign citizens (stateless persons) are only entitled to receive insurance coverage in the form of temporary disability benefits, subject to the payment of insurance premiums for them by insurers for a period of at least six months preceding the month in which the insured event occurred (Article 2, Part 2 of this Code). 4.1 of the Federal Law of December 29, 2006 No. 255-FZ).
3. Financial support for the cost of paying the employee for additional days off provided for the care of disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation, including insurance premiums accrued for such payment, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the FSS of the Russian Federation (part 17 of article 37 of the Federal Law of July 24, 2009 No. 213-FZ).

Payers of insurance premiums reduce the amount of current assessed contributions for compulsory social insurance by such expenses. That is, it is lawful to set off against the payment of contributions to compulsory social insurance:

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

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

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

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

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

Funding is also provided from interbudgetary transfers from the federal budget. additional costs for the payment of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance period of the insured person of non-insurance periods (periods of military and other service, during which the citizen was not subject to compulsory social insurance) (part 4 of article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

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

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

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

Annex No. 5 to Section 1 is filled in by organizations operating in the field information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone) (clause 3, clause 1, art. 427 of the Tax Code of the Russian Federation) and applying the rates of insurance premiums established by subparagraph 1 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation. Appendix No. 5 is filled out in order to verify compliance with the conditions for the application of reduced rates of insurance premiums by the specified payers.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Appendix No. 10 to Section 1 indicates the information necessary to apply the provisions of paragraphs. 1 p. 3 art. 422 of the Tax Code of the Russian Federation by organizations that make payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or ) provision of services.

Completing section 2 of the calculation of insurance premiums

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

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

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

Completing section 3 of the calculation of insurance premiums

The section is filled in by all payers of insurance premiums making payments in favor of individuals.

Section 3 includes information about employees:

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

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

When filling out the field Adjustment number (line 010) at the initial presentation of information for the settlement (reporting) period, “0” is entered, in the updated calculation for the corresponding settlement (reporting) period, the number of the adjustment is indicated (for example, “1”, “2”, and so on).

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

In field Calendar year (line 030) indicate the year for the settlement (reporting) period of which information is provided. The value of the field must match the value of the Calendar year field on the title page of the calculation.

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

In field Date (line 050) the date of submission of information to the tax authority. It is filled in automatically with the date indicated on the title page of the calculation.

Section 3 consists of subsections:

1. Subsection 3.1 "Data on the individual - the recipient of income."

The subsection should indicate current personalized information about the insured persons as of the date of reporting. If the information has changed after the submission of the calculation to the tax authority, then it is not necessary to submit an updated calculation (letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11/26889@).

In addition to F.I.O. and SNILS, it is necessary to reflect information about the TIN, date of birth, citizenship of the employee, type of identity document, its series and number. Personalized information about periods of work, working conditions and insurance experience individuals by employers are submitted only to the FIU of the Russian Federation once a year no later than March 1 in the form of SZV-STAZH (clause 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ as amended by Federal Law of 07/03/2016 No. 250-FZ).

Lines 160-180 indicate the sign of the insured person in the system of compulsory pension, medical and social insurance, respectively: "1" - is an insured person, "2" - is not an insured person. In the program, filling in the attribute depends not on whether contributions are paid for the person or not, but on the status of the insured person and the type of contract concluded with this person. The status of the insured person in the program is indicated in the form of an element in the directory Individuals or directory Employees by reference Insurance.

It is necessary to clarify and, if necessary, update the personal data of individuals in the directory Employees or Individuals. To check whether all the necessary personal data of the insured person are indicated, you can use the report Personal data of employees(chapter Human Resources - Human Resources Reports- report Personal data of employees).

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

1. Subsection 3.2 "Information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance."

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

Note! in accordance with paragraph 22.2 of the Procedure, if the personalized information about the insured persons does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled in. For example, an employee has been on unpaid leave for the last three months of the reporting period. In this case, subsection 3.2 is not filled in for it, only personal data is transferred through it (subsection 3.1).

Subsection 3.2 includes two subsections:

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

The base for calculating insurance premiums for the OPS is indicated within the limit value. The calculated insurance premiums are indicated from a base that does NOT exceed the limit value. When filling out the subsection, the calculated insurance premiums at the additional rate are not taken into account in accordance with Art. 428 of the Tax Code of the Russian Federation.

The category code of the insured person, to which information on earnings should be attributed, is determined by the type of insurance premium rate established for the organization (section Setup - Organizations - bookmark Accounting policy and other settings- link Accounting policy) when calculating contributions from payments to a specific insured person. The codes are indicated in accordance with the codes of the category of the insured person in accordance with Appendix No. 8 to the Procedure for filling out the calculation. For example, persons covered by the OPS, including persons employed in a workplace with special (hard and harmful) working conditions, for whom insurance premiums are paid, the HP category is used. In addition, separate codes are provided for temporarily residing foreign citizens (beginning with the symbols of the VZh) ​​and temporarily staying foreign citizens (beginning with the symbols of the VP).

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

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

Section 3 can be printed for individual individuals at the link print page. By button Registry you can generate a report that collects data on section 3.

Note! The calculation is considered not submitted:

1. If there are errors in the information in section 3:

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

1. If the sums of the indicators listed above from section 3 for all individuals for the settlement (reporting) period and (or) for each of the last three months of the settlement (reporting) period do not correspond to the same indicators in general for the payer of insurance premiums in section 1 of the calculation. For example, the sum of the values ​​of line 240 for each individual in subsection 3.2.1 of section 3 must be equal to the value of line 061 (in columns 3, 4, 5) of subsection 1.1 of appendix 1 to section 1. Equality must be observed for each of the three months of the reporting period. Or the sum of lines 050 in columns 3, 4, 5 of subsection 1.3.1 and 1.3.2 of Appendix 1 to section 1 must be equal to the sum of the values ​​of line 290 of subsection 3.2.2 of section 3 for each individual for each month, respectively.
2. If false personal data is provided that identifies the insured individuals (full name, SNILS, TIN (if any)). The Federal Tax Service of Russia recommends that before submitting a calculation to the tax authority, verify the personal data on the insured persons reflected in section 3 of the calculation with the information specified in the SZV-M form and successfully accepted by the PFR authorities (letter of the Federal Tax Service of Russia dated October 31, 2017 No. GD-4-11 /22115).

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

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

Example 1

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

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

Example 2

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

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

Example 3

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

• line 220 indicates the basis for calculating contributions to the OPS for all payments: both under an employment contract and under a work contract;
• line 230 separately indicates the amount of payments under a civil law contract.

Example 4

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

Example 5

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

Example 6

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

In the third quarter of 2018, all payments to the employee exceeded the limit of the mandatory pension insurance contribution base. Insurance premiums for compulsory pension insurance were accrued only at the rate of 10%.

When completing Section 3:

• lines 210 indicate the amount of payments in favor of the employee for the third quarter of 2018, broken down by months of accrual;
• lines 220, 230, 240 have dashes because all payments for the third quarter exceeded the contribution base ceiling.

Submission of calculation of insurance premiums to the tax authority

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

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

Regardless of the activity carried out, payers of insurance premiums must submit as part 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", subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance" of Appendix 1 to Section 1;
• appendix 2 to section 1 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood";
• Section 3 "Personalized information about the insured persons".
• Other appendices, subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of Annex No. 1 to Section 1, Annexes 3–10 to Section 1).

Submission of the calculation of insurance premiums to the tax authority in the program "1C: Salary and personnel management 8" (version 3)

Setting up the composition of the calculation

If individual sections of the calculation in accordance with the Procedure are not filled in and not submitted, then for them you can set the mode in which they will not be displayed in the form of a report and printed. To do this, click on the button Setting(button More - Customization) located on the top command panel of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 41).

Calculation check

Before submitting a calculation, it is recommended to check it for errors. To do this, use the button Check - Check control ratios. After pressing the button, the result of checking the control ratios of indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Display only erroneous ratios) (Fig. 42). By clicking on the required ratio of indicators in the column Tested ratio or Deciphering the values a transcript is displayed that shows where these numbers came from, how they were formed, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself.

Calculation print

Organizations submitting settlements without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for electronic transfer to the tax authority. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 43).

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

The insurance premium calculation form can also be printed without a barcode, if in the report settings (button More - Customization- bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting by pressing the button Seal will be available for printing Form with barcode PDF417 (recommended)(Fig. 43) or Form without barcode PDF417. When choosing the second option, the program displays the report form on the screen for previewing and additional editing of the sheets generated for printing (if necessary) (Fig. 44). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or spreadsheet document format (MXL) (by clicking on the button Save).

Uploading the calculation in electronic form

If the calculation must be uploaded to an external file, then the function of uploading in electronic form in the format approved by the Federal Tax Service of Russia is supported in the form of a regulated report. It is recommended that you first check the report for compliance with the requirements of the electronic submission format using the button Verify - Verify unloading. After clicking on this button, the electronic presentation of the report will be generated. If errors are found in the report data that prevent the upload from being completed, the upload will be terminated. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the service error navigation window, which is automatically called up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Upload - Electronic Submission and specify in the window that appears the directory where the calculation file should be saved. The program assigns a file name automatically. By pressing the button Upload - Data on natural persons section 3 a file with data on individuals of section 3 will be uploaded. The file can be used in " Personal account» organizations on the website of the Federal Tax Service to check the full name and SNILS (Fig. 45).

Sending the calculation to the tax authority

The 1C programs containing the regulated reporting subsystem implement a mechanism that allows directly from the program (without intermediate uploading to an electronic representation file and using third-party programs) to send the calculation of insurance premiums to the tax authority in electronic form with an EDS (if the 1C- reporting"). Before sending, it is recommended to perform a format-logical control of filling the calculation. To do this, click on the button Verification - Check online. To send the calculation to the tax authority directly from the program, click on the button Send(Fig. 46).

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

Since 2017, insurance premiums (except for “injury” contributions) have been administered by the tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551@).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums-2018/2019: reporting composition

The calculation of insurance premiums consists of a title page and three sections:

• section 1 "Summary data on the obligations of the payer of insurance premiums". It should be noted that the first section is the most capacious. It includes calculations for all contributions: for mandatory pension, medical and social insurance (except for “injury” contributions);
• section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
• section 3 "Personalized information about the insured persons" (this section is filled in for each insured person).

Employers (who are not heads of peasant farms) must submit:

Who represents	The composition of the calculation of insurance premiums
All employers without exception	- title page; - section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; - section 3
Employers paying surcharge contributions and/or applying reduced rates	Title page; Section 1; Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; - Appendix No. 2 to Section 1; - Annexes No. 5-10 to Section 1; - section 3
Employers who have incurred expenses in connection with the payment of mandatory social insurance in case of temporary disability and in connection with maternity	Title page; - section 1; - subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; - Appendix No. 2 to Section 1; Annex No. 3 to Section 1; - Appendix No. 4 to Section 1; - section 3

Unified calculation of insurance premiums-2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@ . We will stop at general requirements to complete this calculation:

• when filling out the calculation, you need to use black / purple / blue ink;
• text fields are filled with printed capital letters. If the calculation is prepared on a computer and then printed out, then when filling out the calculation, it is necessary to use the Courier New font 16-18 points;
• calculation pages should be consecutively numbered, starting from the title page. The page number is written as follows: for example, "001" for the first page, "025" for the twenty-fifth;
• fields are filled from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative / total indicator, “0” is put in the corresponding field, in other cases a dash is put down.

When filling out the calculation and preparing it for delivery under the ban:

• correcting calculation errors by corrective or similar means;
• double-sided printing of the calculation;
• fastening sheets, leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, the code of the reporting/tax period. And, as practice shows, it is difficult for accountants to put down certain codes. Therefore, we dedicated to the codes indicated in the single calculation of insurance premiums.

Unified calculation: reporting and settlement periods

The reporting periods are the first quarter, six months and 9 months, and the billing period is the calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a unified calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting / settlement period (clause 7, article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted on the following dates:

How to present a single calculation of insurance premiums in 2019

Employers whose average number of individuals in favor of whom payments were made exceed 25 people for the previous reporting / billing period are required to submit a single calculation of insurance premiums in electronic form (clause 10 of article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• by submitting a settlement in person to the IFTS (this can be done by the head of the organization / individual entrepreneur or another person with an appropriate power of attorney);
• by sending the calculation by mail with a description of the attachment and a notification of receipt.

Responsibility for late submission of a unified calculation of insurance premiums

If the calculation on the basis of the results of the reporting periods or the year is not submitted on time, then the penalty will be 5% of the amount of insurance premiums not paid within the established period, payable / additionally paid on the basis of this calculation of contributions, for each full / incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for the untimely submission of the calculation, the tax authorities can not only impose a fine on the insured, but also block bank accounts (clause 3.2, article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the IFTS an updated calculation of insurance premiums if he finds that the previously submitted calculation contains errors that lead to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incompletely reflected (paragraph 1 of article 81 Tax Code of the Russian Federation).

The clarification should include those sections and annexes to them (except for section 3) that were included in the initial calculation, subject to corrections to them.

As for section 3, it is included in the revised calculation only for those insured persons whose information is corrected / supplemented.

Which calculation is considered not submitted

The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains inaccurate personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to the OPS (based on a base not exceeding the limit value) in sections 3 for all employees is not equal to the amount of contributions to the OPS for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit insurance premiums to the IFTS at their location (clause 7, article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether a separate division has a separate balance sheet and its own current account.

Keep in mind that it is necessary to inform the tax authorities about the empowerment of the OP with the above powers (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance of 05.05.2017 No. 03-15-06/27777). The organization has a month from the date of granting the OP with the appropriate authority for this.

You can read more about filling out the calculation of insurance premiums.

It is filled in if the applicant has changed his data (last name, first name, patronymic) more than once.

For example, a woman who has recently married wants to apply for a passport when changing her last name. In order to save money, she decides to fill out a questionnaire for a passport that does not contain an electronic information carrier. Filling out an application for changing information in this case is mandatory.

What does it look like?

The form is called "Information about changes in personal data" and consists of one sheet and since 2017 is Appendix No. 1 to. Previously, this application was called Appendix No. 2.

The form still contains:

1. Column on the current initials of the applicant and his date of birth.
2. Columns about previous personal data (in the amount of seven) and the dates of their change.
3. Cell for the signature of the applicant or legal representative.
4. Cell for marking the date of receipt of papers.
5. Cell for affixing the registration number to the application.
6. A cell for the signature of the official who accepted the documents, his surname, initials and position.

How to fill in correctly?

The application is completed using a computer or by hand in legible block letters. When filling out by hand, you must use black or blue ink. When filling out, it is prohibited:

• make any corrections;
• allow blots;
• use informal abbreviations.

Rules for filling in application fields No. 1:

1. When filling out the form using a computer, you can use any font. It is allowed to write in capital letters.
2. The application is filled out and printed in one copy.
3. The personal signature of a citizen on the form is put when submitting documents to the territorial body of the Ministry of Internal Affairs in the presence of an official. The completed form does not need to be additionally certified at the place of work, study, or residence.
4. All data are entered in strict accordance with the documents - a Russian passport or a birth certificate of a minor citizen.

For the accuracy and completeness of the information specified when filling out the document, the applicant is responsible in the manner prescribed by the legislation of the Russian Federation.

How certain indicators should be reflected in the calculation of contributions is stated in the Procedure for filling it out. But in practice, payers encounter situations where it is not always possible to find an answer to their question in this document.

- Natalya Vladimirovna, explain how to act in such a situation. The organization in July moved to another tax office. The code of OKTMO of the municipality has also changed. When submitting a calculation for insurance premiums for 9 months, is it necessary to submit two calculations to the new IFTS, given that during the year there were different OKTMO codes (for half a year - with one code, for the III quarter - with another)?

There is no need to submit two calculations for insurance premiums and indicate different OKTMO codes in them. When changing the place of tax registration in the calculation of insurance premiums, you should immediately indicate the OKTMO code for the new place of business.

- The organization combines the simplified tax system and the payment of UTII. Some of the employees are engaged only in activities on a simplified basis, and some - only on an imputed basis. For all employees, the organization pays contributions at basic rates. Since the contribution rates are the same for the two special regimes, how to correctly fill out Appendix No. 1 and section 3 of the calculation?

The payer's tariff code is indicated on line 001 of Appendix No. 1 to section 1 of the calculation of contributions. It is taken from Appendix No. 5 to the Procedure for filling out the calculation.

Since the organization applies two taxation regimes, when filling out the calculation of contributions, it needs to fill out two appendices No. 1 to section 1:

• one - with the payer's tariff code "02" - for payers on the simplified tax system applying the main contribution rate;
• the second - with the payer's tariff code "03" - for UTII payers applying the main contribution rate.

At the same time, employees, their payments and the amount of contributions must be divided between the two special regimes. Section 3 must be completed for all employees. In it, for each employee in column 200, you must indicate the category code of the insured person "HP".

total amount pension contributions, specified in section 3 for each employee (line 240), must match the amount of contributions for the organization as a whole, specified in subsection 1.1 of appendices No. 1 (both for the simplified tax system and for UTII), which reflects contributions to the OPS (line 061).

- In subsections 1.1 (contributions for compulsory health insurance) and 1.2 (contributions for compulsory medical insurance) there are two lines for indicating the number of individuals - 010 "Number of insured persons" and 020 "Number of individuals from whose payments insurance premiums are accrued." And in Appendix No. 2 to section 1 of the calculation, where contributions to VNiM are calculated, there is only one line 010 “The number of insured persons”. How many employees should be indicated in line 010 of Appendix No. 2? Only those employees who reporting period were wages paid and contributions deducted from it? Or all employees, including those for whom contributions were not accrued in the reporting quarter, for example, they were on vacation at their own expense (without pay)?

Line 010 of Appendix No. 2 indicates the total number of insured persons for compulsory social insurance in case of temporary disability and in connection with motherhood.

Line 010 of subsection 1.1 of Appendix No. 1 shall indicate the total number of insured persons in the compulsory pension insurance system. The indicator of this line may not coincide with line 010 of Appendix No. 2, for example, if the organization entered into civil law contracts with individuals. After all, remuneration under the GPA is not subject to insurance premiums for VNiM. For individuals with whom the GPA is concluded, in section 3, line 180, there should be a sign “2” - not insured in the system of compulsory social insurance.

So those persons who have the sign “2” in section 3 on line 180 (not an insured person), do not count in the total number of insured persons on line 010 of Appendix No. 2.

Employees with whom the organization has employment contracts, but who were on vacation at their own expense in the reporting quarter (they were not paid wages), are still insured in the compulsory social insurance system. Therefore, they must be taken into account in line 010 of Appendix No. 2 to Section 1 of the calculation.

- The Federal Tax Service, in Letter No. BS-4-11/100@ dated January 10, 2017, reported that in section 3 in field 040 “Number”, the payer of contributions has the right to determine the serial number of information without indicating the index. Information should be numbered in ascending order for the organization as a whole. That is, the number can be any, both in order (1, 2, 3, etc.), and the employee's personnel number.

Accounting programs complete section 3 by employee in alphabetical order. And if at the end of the 1st quarter the employee quit, then in the calculation for the half year, the numbering of employees is already different, in contrast to the calculation for the 1st quarter. Is this procedure for completing the calculation acceptable? Or is it necessary to leave the same numbers that were calculated for the first quarter? But then the numbering will not be continuous (for example, 1, 3, 5, 6, 9, etc.).

The payer of contributions has the right to determine the serial number of information independently. The main thing is that the numbering should be in ascending order throughout the organization as a whole. There will be no error if the payer uses the unique account number assigned to the employee in the organization's accounting system. For example, it could be a personnel number.

At the same time, the serial number of the individual in respect of whom the information is being adjusted must match the serial number that was indicated in the initial calculation submitted to the tax office.

Thus, if an employee quit in the first quarter, then for half a year filling out sections 3 of the calculation of insurance premiums with a new numbering is permissible.

Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. About how to draw up a document correctly, why it is needed and finished example filling - all this is discussed in detail below.

Purpose and sample

The report refers to statistical documents. It is submitted every month to the local branch of Rosstat. Moreover, the deadline for delivery is set on the 4th day of the month closest to the reporting one. However, if the 4th falls on a weekend or holiday, it will be returned on the next business day.

The document is designed to track the dynamics economic indicators, the quantity of goods and services that were created by the enterprise itself. It consists of a title page, as well as 5 mandatory sections (the form is unified and mandatory for use by all organizations):

1. General indicators of the company's economic development.
2. The number of goods and services that were created (produced) directly by the enterprise. The classification is given in accordance with the types of activities.
3. Sale of goods and provision of services - wholesale and retail.
4. Indicators for the transportation of goods, indicators of cargo turnover (only for vehicles).
5. Indicators for production volumes, as well as the shipment of goods, divided into types (services are also taken into account).

NOTE. Since the January 2017 report, a new P-1 form has been used. It is shown below.

Who Gives Up and Who Doesn't Give Up

The following organizations are exempted from submitting this reporting document:

• small businesses – i.e. all small businesses (annual revenue less than 800 million rubles, total number of employees less than 100 people);
• Insurance companies;
• banks;
• companies in which the number of employees is a maximum of 15 people, including freelancers working as external part-timers.

All other companies submit reports. At the same time, the purpose and nature of their activities do not matter - for example, non-profit organizations (public, religious associations) are also required to submit a reporting document to the local branch of Rosstat.

It can be provided both by mail and electronically. Preferably keep backup document, and in the case of a postal item, make it by registered mail with acknowledgment of receipt.

Filling instructions

Before starting to draw up a document, it should be noted that the data that is entered into it should reflect the situation only for a particular enterprise. That is, if a company has several branches in different regions, then each such separate division provides its own document to the local branch of Rosstat.

Title page

When designing a title page, follow general rules provided in such cases:

1. The name of the company is indicated exactly the same as it is given in the constituent documents (full), and the abbreviated one is written next to it in brackets.
2. The code is affixed in accordance with the accepted classification according to OKPO.
3. By postal address, you must specify the legal address; You must also include the postal code.

Section 1

Each section provides data with or without VAT. In this case, all information must be provided without VAT. You also need to consider the following rules:

1. Line 1 does not take into account income that was received as a result of the sale of fixed assets of the company, stocks, currency, shares and other valuable papers and intangible assets.
2. Lines from 3 to 5 are filled in only in case of submission of reports for the months, the last in the quarter: for the 1st quarter this is March, for the 2nd - June, for the 3rd - September and for the 4th - December.
3. In line 5, only the balances of purchased goods should be taken into account.

Section 2

IN this section information is taken without VAT. Filling instructions are as follows:

1. In fact, the entire section clarifies and details the information of line 1 of section 1 - i.e. provides data on goods and / or services produced and / or provided by the organization itself.
2. In the table, the total number of lines to be filled in must be equal to the number of codes according to the OKVED system.
3. Accordingly, the entire amount on the lines must exactly match the amount that is given in line 1.

Section 3

Here, all data are calculated and filled in without VAT. In doing so, the following rules are followed:

1. Line 22 takes into account only the revenue that was received from goods sold directly to private citizens for their personal needs.
2. At the same time, when analyzing and calculating data in line 22, all goods that:

• were received by employees of the enterprise on account of their wages;
• which, during operation, broke down in whole or in part before the expiration of the warranty period;
• all immovable objects, regardless of their purpose;
• travel tickets and coupons that allow you to use any type of transport;
• lottery tickets;
• cards that are designed to pay for the phone and other communication services.

1. In lines 23, 24 and 25, the data is given in accordance with the title of the column.
2. In line 26, only the proceeds that were received from the sale of goods to other companies and / or individual entrepreneurs should be noted. Thus, any goods that were sold to private citizens are not included in this column.
3. In line 27, only the proceeds that were received from the sale of such goods to private citizens should be taken into account: culinary products, as well as goods that have not undergone culinary processing.
4. In line 28, you need to enter the entire amount of income that was received as a result of the provision of services to private citizens.

NOTE. If the company fills in line 28, it must also submit Appendix 3 to the P-1 reporting form in question.

Section 4

Here you need to enter all the information that relates to the transportation of goods exclusively by road:

1. Data for lines 29 and 30 are taken into account in tons.
2. Data for lines 31 and 32 are in ton-kilometers.

Section 5

It provides information about the products that were produced and shipped at the expense of the enterprise's own resources. In this case, the data should be sorted according to types. The entire list of these types is established by Rosstat - separately for goods and separately for services. All codes (50, 70, 80) can be set independently based on the types of products produced and/or shipped.

NOTE. In line 90, which follows at the end of the table, it is necessary to provide information about the electricity that the enterprise consumed for the entire quarter. Accordingly, these data are entered not monthly, but quarterly, i.e. in reports only for the last quarterly months: March, June, September and December.

Example

A finished example of a reporting document is presented below.