What general principles should be used to formulate section 3 of the unified calculation of insurance premiums in 2017? Who exactly should provide this part of the report put into effect by Order No. ММВ-7-11/551@ dated 10.10.16? And is it possible to submit a blank section 3 of the calculation of insurance premiums? Current answers to these and other questions follow.

What is section 3 of the unified calculation of insurance premiums intended for?

Detailed section 3 of the new calculation of insurance premiums is compiled in order to provide personalized information for all insured individuals. The frequency of submission of this report is quarterly, therefore all business entities that have entered into employment contracts with staff must include section 3 in the current calculation of insurance premiums - a sample is given below. At the same time, the fact of issuing money in this case is not of key importance.

When exactly is it necessary to fill out section 3 of the calculation of insurance premiums:

1. If settlements are made with employees within the framework of labor or civil relations (clause 22.1).
2. When specialists are on vacation without saving their earnings.
3. When employees go on maternity leave, in the calculation of insurance premiums, section 3 for the maternity leave is drawn up without the formation of a subordinate. 3.2 about payments.
4. If the company has only one employee, he is also the director, who is the founder.
5. If settlements were made with dismissed persons in the current quarter.

Important! If the policyholder submits to the regulatory government agencies a calculation of insurance premiums without section 3, such a report will be considered incomplete, which will entail a refusal to accept the document.

Filling out section 3 of the calculation of insurance premiums in 2017

Complete instructions for entering information into section 3 of the calculation of insurance premiums are in the Procedure for filling out the report, regulated by order MMV-7-11/551@. Separate recommendations are given by the Federal Tax Service in letter No. BS-4-11/4859 dated 03/17/17. The coding algorithm for line 040 of section 3 for calculating insurance premiums is explained in detail in letter No. BS-4-11/100@ dated 01/10/17.

Rules for filling out section 3 of calculation of insurance premiums:

• Information is entered separately for each insured individual.
• At the top, initial data is formed - by corrective number (in case of clarifications), reporting period, reporting number and date.
• It is mandatory to reflect personal personalized information in other information. 3.1 – TIN, SNILS of a person, his full name, citizenship, exact date of birth, identity document number, attribute code in the insurance system.
• Other 3.2.1 is formed only if there are various payments to citizens in the reporting period - for example, section 3 of the calculation of insurance premiums for the employee’s maternity leave is provided without this part (subclause 22.2).
• Other 3.2.2 is formed when calculating contributions for compulsory pension insurance in terms of additional tariffs.

Important! If the zero section 3 of the calculation of insurance premiums is presented, “0” is entered in the corresponding lines with monetary indicators, and dashes in the rest. If payments were made on sick leave, the benefits in section 3 in the calculation of insurance premiums must be entered in page 210 sub. 3.2.

How to fill out section 3 of calculating insurance premiums - example

Using the initial data, we will analyze exactly how to form section 3 for 1 sq.m. 2017 Let’s assume that an LLC under the general tax regime is engaged in the wholesale trade of electrical equipment. There is 1 employee on staff, whose salary is 45,000 rubles. per month. There are no contract workers. In Sect. 3, data is entered for one specialist; accordingly, if there is more staff, information for each individual should be filled out separately.

Sample of filling out section 3 of the calculation of insurance premiums

Attention! Often when filling in for employees who were on unpaid leave in the current quarter , Section 3 of calculation of insurance premiums in 1C is not formed correctly, because the program automatically indicates empty values ​​for all lines. To rectify the situation, experts recommend accountants to enter monthly indicators in subdivisions. 3.2.1 with zero amounts. After this, the program skips the report and it can be promptly sent to the Federal Tax Service.

Section 3 is mandatory as part of the calculation of insurance premiums. How many times do I need to fill out this section? Do I need to fill it out separately for each employee? How to fill it out? The answers to these and other questions are in this article.

Who fills out section 3 of the calculation of insurance premiums

The calculation form, introduced in 2017, is still quite new, but already familiar to accountants. The Federal Tax Service approved the form, format and procedure for filling them out by order dated October 10, 2016 No. ММВ-7-11/551.

The procedure for filling out the calculation of insurance premiums

The whole form consists of three parts. One of them is section 3 “Personalized information about insured persons.”

Section 3 is filled out by organizations and individual entrepreneurs, including insured persons for the reporting period, including those to whom payments and other remunerations were accrued (clause 22.1 of the Procedure for filling out the calculation). For persons who have not received payments over the last three months of the reporting period, section 3 of the calculation is filled out without subsection 3.2 (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

The calculation is considered not submitted if:

1. The total data on the amount of contributions does not correspond to the data on contributions for each insured person;
2. Incorrect information about the insured is indicated - full name, SNILS, as well as TIN.

What information does section 3 contain?

Section 3 is data on all insured persons, including those dismissed, to whom income was accrued in the reporting period (see table).

Composition of section 3

Subsection	Line	Content
General information	010	Correction number
	020	Settlement (reporting) period
	030	Number
	040	Calendar year
	050	date
3.1 Information about the individual - recipient of the income	060	TIN
	070	SNILS
	080	Surname
	090	Name
	100	Surname
	110	Date of Birth
	120	Citizenship (country code)
	130	Floor
	140	Identity document type code
	150	Series and number
	160	Sign of a person in the pension insurance system
	170	Sign of a person in the health insurance system
	180	Item sign in the social insurance system
3.2.1 Information on payments and rewards to individuals	190	Month
	200	Insured category code
	210	Amount of payments and other remuneration
	220/230/240	The base for calculating pension contributions within the limit value/including under civil law contracts/the amount of accrued contributions from a base not exceeding the limit value
	250
3.2.2. Information on payments and rewards to individuals for whom contributions are accrued at an additional tariff	260	Month
	270	Tariff code
	280	The amount of payments and other remunerations for which insurance payments are accrued
	290	Amount of assessed contributions
	300	Just in the last three months

For whom to fill out section 3 of the contribution calculation

The Tax Service provided clarifications on filling out in a letter dated March 17, 2017 No. BS-4-11/4859.

Section 3 includes all individuals for whom the organization or individual entrepreneur was the policyholder during the reporting period. It doesn't matter if they had income. If, for example, in the reporting quarter an employee signed up under an employment contract was on vacation at his own expense, he must be included in the report. The main criterion is that the individual is in an employment relationship with an organization or entrepreneur and is insured.

In addition, you must indicate everyone to whom income was accrued during the reporting period. This applies to those who are employed under both employment and civil law contracts (clause 22.1 of the Procedure for filling out the form).

If a contract was concluded with an individual, but there were no payments under it, it must be included in the calculation. Those employed under civil contracts are also recognized as insured (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ).

The director - the sole founder - must also be included in the report if an employment contract has been concluded with him. Even if he had no income in the reporting quarter.

That is, in accordance with clause 22.1 of the procedure, section 3 of the calculation is filled out for all insured persons for the last three months of the reporting period, including in whose favor payments and other benefits were accrued.

According to clause 22.2 of the procedure, if the personalized information about the insured persons does not contain data on the amount of payments and other remunerations accrued in favor of the individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled out.

How to fill out section 3 of the calculation of insurance premiums

We'll tell you how to fill out the report line by line.

Total information

Line 010 . When submitting the report for the first time, put “0” here. If you are correcting and resubmitting, then indicate the correction number - "1-", "2-" - depending on the correction account.

Line 020 . Specify the reporting period code:

• 1st quarter - "21"
• 2nd quarter - "31"
• 3rd quarter - "33"
• 4th quarter (year) - "34".

Line 030 . Enter the year in which the reporting period falls.

Line 040 . Indicate the serial number of the information. The tax authorities explained the procedure for filling out field 040 in a letter dated January 10, 2017 No. BS-4-11/100@:

Appendix 1 to the Federal Tax Service order No. ММВ-7-11/551@ contains a machine-readable calculation form recommended by the Federal Tax Service for submission on paper, in which 4 characters are indicated in field 040 of Section 3. The format for transmitting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to provide information on the specified number of personnel of the PJSC.

Line 050 . Indicate the reporting submission date.

Subsection 3.1

Lines 060-150 . In this subsection, enter the personal data of the insured person.

The country code can be viewed in the All-Russian Classifier of Countries of the World (approved by Gosstandart Resolution No. 529-st dated December 14, 2001). Russia code is 643.

The document type code for a passport is "21".

• "1" - is insured;
• "2" is not.

Subsection 3.2.1

Lines 190-250 . Enter here the amounts of employee benefits and accrued pension contributions. Show in lines:

• 190 - month number "01", "02", etc. (January, February, etc.) depending on the month of payments.
• 200 - code according to Appendix 8 to the Filling Procedure. For example, HP.
• 220 - the base is not higher than the maximum value (in 2017 - 876 thousand rubles).
• 250 - the total amount of employee income within the base for the entire reporting period.

UNP Council

If you apply different insurance premium rates, fill out the required number of lines.

note

If there were no payments to insured persons during the reporting period, section 3 of the calculation is completed with the exception of subsection 3.2. The amount of data about the insured is taken into account in the corresponding columns of line 010 of subsection 1.1 of Appendix 1 to Section 1.

Subsection 3.2.2

Lines 260-300 . Show the payments from which pension contributions were calculated at additional tariffs. Namely:

• 260 - payment month number;
• 270 - tariff code;
• 280 - amounts from which contributions for additional tariffs were calculated;
• 290 - the amount of contributions for additional tariffs;
• 300 - the total amount of payments and insurance premiums.

Section 3 zero calculation of contributions

The Tax Code does not exempt policyholders from submitting a zero calculation. Section 3 is a mandatory part of the “zero”.

According to clause 2.20 of the procedure for filling out the calculation, in the absence of any indicator, quantitative and total indicators are filled in with the value “0” (“zero”).

In other cases, a dash is placed in all familiar places in the corresponding field.

Zero calculation for insurance premiums - section 3 in it must be completed in any case. What data will be contained in this section in the absence of digital indicators in the report itself, we will analyze in our article, and we will also consider what the general nuances of filling out zeros for contributions are.

Who is required to report on insurance premiums and how?

Results

A zero calculation for insurance premiums must be submitted by all organizations that do not pay wages to employees during the reporting period, and individual entrepreneurs who have concluded at least one employment contract, but for some reason also do not make payments under such contracts.

The zero will contain the title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3. All other sheets are not to be included in such calculation.

In section 3, you will have to fill in all the data about the individual with whom the organization or individual entrepreneur has concluded an agreement, but to whom the salary is not paid. In companies, this person can be the director - the only founder. His data must be included in section 3 even in the absence of an employment contract.

Failure to submit a zero calculation threatens economic entities with a minimum fine of 1,000 rubles, and in some cases, blocking of the current account.

Question to the auditor

The organization has 4 employees. Throughout the first quarter of 2017, employees were on leave without pay. Is it necessary to reflect personalized information about such individuals in section 3 of the calculation of insurance premiums for the 1st quarter of 2017?

• subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;

If there are no indicators that need to be reflected in the reporting, “0” is entered in the columns intended for cost and quantitative indicators, and dashes are inserted in all other columns (clause 2.20 of the Procedure).

Moreover, in the lines of the field “Identification of the insured person” it is necessary to indicate “1”, since such persons are among the insured for all types of insurance. In subsection 3.2, zeros and dashes are entered in the corresponding columns. Similarly, zeros and dashes must be entered in other sections submitted as part of the calculation (with the exception of the title page).

January 30 The last day of the reporting period according to the DAM for 2017 is coming. Experience has shown that passing it does not always go smoothly. We'll figure out the difficult parts of this form and show you how to get around or correct them.

Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about the length of service is still transferred to the Pension Fund of the Russian Federation with the form).

Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.

Table 1. Deadlines for filing the DAM in 2018

Policyholders with the average number of insured persons over the past year 25 people and more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.

Rules for filling out the calculation

The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The following table describes which sections must be completed in which cases.

Currently, the draft order of the Federal Tax Service on changing the DAM is posted on the portal of legal acts. Apparently, for reporting transfers in 2018 (Q1 2018 and beyond), a new form will need to be submitted.

But we submit the report for 2017 in the same form.

Table 2. Filling out sections of the DAM

Chapter	When filled	Notes
Title page; Section 1; Subsections 1.1 and 1.2 of Appendix 1 to Section 1; Appendix 2 to section 1; Section 3	Always (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@)
Appendix 3 to section 1	When calculating and paying social benefits	Benefits accrued in the reporting period are reflected. Benefits paid at the expense of the employer for the first 3 days of illness are not shown.
Subsections 1.3.1, 1.3.2	When calculating contributions to compulsory health insurance at additional rates
Appendix 5 to section 1	When applying reduced tariffs	High technology organizations
Appendix 6 to section 1		Subjects on the simplified tax system
Appendix 9 to section 1	If there are temporary foreign workers

If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

Should a calculation be submitted if in the reporting period no payments were made to individuals? The Ministry of Finance believes that in this case it is necessary to submit a form with zero indicators (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273).

Some nuances of filling out the RSV

Reflection of expenses not subject to contributions

Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.

In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the object of taxation, reduced by the amounts exempt from contributions.

Example. Let's consider two payments: payment for property leased from an individual, and child care allowance for up to one and a half years. Both payments are free of insurance premiums. In this case, the rent will not be reflected in the DAM, and the allowance must be included in the calculation.

Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation. Therefore, despite the fact that Article 422 of the Code exempts child care benefits from insurance contributions, such payments are included in the DAM.

How to fill out the calculation when combining simplified taxation system and UTII

This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/26795@). The rules are:

1. Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
2. Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).

These indicators must match.

Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes "01", "02", "03". Appendix 1 to Section 1 of the calculation is filled out by them in one copy.

Rules for filling out Section 3

Fields “Last name”, “First name”, “Citizenship (country code)” are required to be filled out. In this case, certain rules are established (Table 3).

Table 3. Rules for filling out Section 3 of the DAM form

Field	Rules	Unacceptable
Surname	fields are filled with uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet; fields must not contain numbers or punctuation marks (except for “.” (period), “-” (hyphen), “‘” (apostrophe), " " (space)	presence of the symbol "." (period), “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last, or only character
Name, Surname(in the presence of)		the presence of the symbol “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last character or only character; location of the "." (dot) after the symbol “-” (hyphen); presence of the symbol "." (dot) as the first or only character; arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “‘” (apostrophe), “” (space); presence of consecutive characters: “.” (dot), “-” (hyphen), “‘” (apostrophe) or combinations thereof; the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character
TIN in the Russian Federation	checking for the length and correctness of the TIN check number (including filling data with arbitrary technical values ​​starting with 0000000000, 1234567890, etc.); the “TIN” indicator should contain only numbers; contain 12 characters; the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier); checking for the absence in the “TIN in the Russian Federation” field of values ​​from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits
SNILS	must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9
Series and document number(for citizens of the Russian Federation)	should look like “XX XX XXXXXX”, where X takes numeric values ​​from 0 to 9 (series separated by space)
Date of Birth	the date must not exceed the current one; year of birth must not be less than or equal to 1900

What mistakes should not be made in the RSV

We have already written that starting from this year. In particular, the list of critical errors has expanded. In the following table we have collected form fields, errors in which will become an obstacle to passing the DAM.

Table 4. Critical data of the DAM form

Information you can't go wrong	Fields
the amount of payments and other remuneration for each of the last three months of the reporting or billing period	210
the basis for calculating pension contributions within the limit for the same months	220
the amount of calculated pension contributions within the limit for the same months	240
base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period	280
the amount of calculated pension contributions at the additional tariff for the same months	290
Relationships that must be fulfilled
line 061 in columns 3–5 of appendix 1 of section 1 of the calculation must coincide with the amounts of lines 240 of section 3 for each month, respectively
the totals for columns 280, 290 must correspond to the data in line 300
the totals for columns 210, 220 and 240 must correspond to the data in line 250
Note. The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Important! In addition, the report will not be accepted if false personal data identifying the insured persons (full name, SNILS, INN).

If payment is not accepted

If the DAM contains critical errors, the Federal Tax Service must send a notification to the policyholder the next day. The following deadlines are allotted for correction:

• when submitting the DAM in electronic form - 5 days from the date of sending the electronic notification;
• when submitted on paper - 10 days from the date of sending the notice on paper.

If the policyholder manages to correct himself within this time frame, there will be no fine.

Sanctions

Violators of the deadlines and procedures for submitting reports under the DAM face fines.

Late payment deadlines:

1. Liability under Article 119 of the Tax Code of the Russian Federation. The fine will be 5% from the amount subject to additional payment based on the calculation for each full or partial month of delay. In this case, the minimum fine will be 1 thousand rubles, and the maximum will be 30% of the surcharge amount.
   

   Important! If you correctly calculated the contributions and paid them on time, then for late delivery of the DAM you will face a fine of 1 thousand rubles.

2. Responsibility under Article 15.5 of the Code of Administrative Offenses for officials. This is a fine of 300-500 rubles.

Serious fines face those who will lower the base for contributions:

1. For gross violation of accounting rules, which led to an understatement, a fine is imposed under Part 3 of Article 120 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount, at least 40 thousand rubles.
2. For non-payment or incomplete payment of insurance premiums as a result of understating the base - a fine under Part 1 of Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount of contributions.

In addition, they are punishable violations of the procedure for submitting the RSV:

• if the policyholder was supposed to submit a zero calculation, but did not do so, the fine based on paragraph 1 of Article 119 of the Tax Code of the Russian Federation will be 1 thousand rubles;
• for failure to comply with the reporting form (submitted on paper, although they should have been according to the TKS), a fine will be imposed based on Article 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

Common mistakes in RSV

Incorrect employee data

The discrepancy between the data of insured persons submitted by organizations and individual entrepreneurs and the information contained in the Federal Tax Service is a common basis for refusal to accept the DAM. This error occurs for two reasons:

1. Incorrect information was transferred to the Federal Tax Service from the Pension Fund. In this case, the organization must provide copies of supporting documents so that inspectors can correct the information in their system manually.
2. The insurers themselves make mistakes. It is necessary to submit an updated calculation with correct information.

Discrepancy in the amount of contributions in general and for individual employees

If such a discrepancy is identified, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then it is necessary to submit an updated calculation.

Inconsistency between RSV and 6-NDFL data

Despite the fact that in many cases the data in these reports does not coincide for objective reasons, they can still request clarification on them. If it turns out that the discrepancy arose due to an error, you will have to submit an updated DAM.

Failure to submit a zero report

Some policyholders believe that if there are no indicators, there is no need to submit a report. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero DAM. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals during the reporting period.