All policyholders submit a single calculation of insurance premiums to the Federal Tax Service for the 1st, 2nd, 3rd and 4th quarters of 2017. These are organizations, their separate divisions, individual entrepreneurs that have insured persons:

– employees who work on the basis of employment contracts;

– General Director – sole founder;

– individuals who work under a contract.

Submit a single calculation of insurance premiums to the Federal Tax Service, regardless of whether the company was working or not, and whether the insured paid wages.

Submit your insurance premium calculations to the Federal Tax Service four times a year, after the end of the 1st, 2nd, 3rd and 4th quarters. Deadline – no later than the 30th day of the month following the reporting period. The deadlines for submitting calculations to the Federal Tax Service in 2017 are lower. The first time you will submit a new report is by May 2.

How to submit a calculation: electronically or on paper

If the average number of employees for the previous reporting period does not exceed 25 people, then submit the form electronically or on paper. You choose a convenient option yourself. If the number of people is 25 or more, then send the report only electronically in the format approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

How to submit calculations for insurance premiums to the Federal Tax Service for separate divisions

A separate division reports independently if it accrues benefits to employees. The unit sends a single calculation of insurance premiums for the 1st, 2nd, 3rd and 4th quarter of 2017 to the Federal Tax Service at its location, and puts its checkpoint on the title page.

If a separate division does not calculate salaries, then include data on the division’s employees in the calculation for the head office.

How the Federal Tax Service will fine you for calculating insurance premiums

Click on the picture and find out the answer

The minimum fine for being late is 1000 rubles. It is possible only on the condition that you transferred the contributions themselves to the budget on time (clause 1 of Article 119 of the Tax Code of the Russian Federation).

If you also forgot to pay the fees shown in the calculation, the fine will be higher. For each full or partial month of delay - 5 percent of the unpaid amount. The maximum fine is 30 percent. If part of the contributions was paid on time, then the tax authorities will calculate the fine only from the amount that was transferred later than the due date.

According to the Federal Tax Service, it does not matter which calculation of insurance premiums you submit - at the end of the year or interim. The fine is the same in any case.

According to the Ministry of Finance, the Federal Tax Service has no right to block the account for payment of insurance premiums in 2017. There is no such basis in Article 76 of the Tax Code of the Russian Federation. But inspectors do not agree with this. Moreover, amendments to Article 76 are already planned. It will include a clear provision on blocking accounts for late reporting of contributions. Therefore, it is safer to send a new calculation to the inspectorate in advance. Even if there are failures in the accounting program, special operators or on the side of the Federal Tax Service, then manage to fix everything and meet the deadline.

What does the new unified calculation of insurance premiums consist of - 2017

The new calculation form for insurance premiums - 2017 is larger than RSV-1 and 4-FSS. It will contain information about all contributions, except for injuries. Companies will continue to report on these contributions to the Social Insurance Fund - they will submit a reduced 4-FSS, which will contain information only on contributions for injuries.

The calculation of insurance premiums to the Federal Tax Service consists of a title page and three sections, but only two need to be filled out - the 1st and 3rd. Section 2 is filled out by the heads of peasant farms.

In addition to the title page, the calculation contains information about an individual who is not an entrepreneur. It is filled out only by those individuals who themselves hire private drivers, tutors, etc. The entire calculation is in the pictures below.

To see the similarities and differences between the new contribution calculation and the usual 4-FSS and RSV-1, move the icon left and right in the picture.

How to fill out a new calculation for insurance contributions to the Federal Tax Service from 2017

The unified calculation form for insurance premiums is voluminous. It consists of a title page, sections 3, 2, 1 and ten appendices to the first section.

If social security expenses are less than accrued contributions, then enter code “1” in line 090. If expenses are greater than contributions, then enter code “2”.

Appendix 3 to section 1

In Appendix 3 to Section 1 of the calculation of insurance contributions to the Federal Tax Service, show the costs of social insurance in 2017. If there were no such expenses, you do not need to fill out the application.

Show sick leave in lines 010-021, maternity benefits - in lines 030 and 031, allowance for registration in the early stages of pregnancy - in line 040, lump sum benefit for the birth of a child - in line 050, monthly child care allowance - in lines 060-062, additional days for caring for disabled children - in lines 070 and 080, funeral allowance - in line 090.

On line 100, enter the total amount of social security expenses.

Section 3

In section 3, show personalized information for each employee.

Insured person category codes for line 200 from subsection 3.2.1 of section 3*

	Name
	Persons covered by compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid
	Individuals for whose payments and rewards insurance premiums are charged by business companies and business partnerships, whose activities consist of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education education, which are budgetary institutions, autonomous budgetary institutions, autonomous institutions.
	Individuals for whose payments and rewards insurance premiums are charged by organizations and individual entrepreneurs who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or an industrial-production special economic zone zone, organizations and individual entrepreneurs who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster
	Individuals for whose payments and rewards insurance premiums are charged by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in the technology-innovation special economic zone or industrial-production special economic zone), which recognize Russian organizations that develop and implement computer programs developed by them, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) on the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases
	Individuals for whose payments and rewards insurance premiums are calculated by organizations that have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 No. 244-FZ "On the Skolkovo Innovation Center" (Collected Legislation Russian Federation, 2010, No. 40, Art. 4970; 2016, No. 27, Art. 4183)

*Table fragment

Since 2019, part of the control functions over the correctness of calculation and payment of insurance premiums has been transferred to the Federal Tax Service, which has caused many changes in the formation and submission of reports by employers.

Added a new report regarding insurance premiums. Some previously required documents have been cancelled. The reporting location has been changed. Now policyholders must report on contributions made to the tax service. This innovation led to the introduction of new cash registers for transferring funds.

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It is important to know that failure to timely correct errors in a new report will result in penalties. Therefore, it is worth knowing the rules for its preparation, the deadlines and the procedure for submitting it to all employers.

What documents need to be submitted

Regarding actions with insurance premiums in 2019, employers will report using other documents. In addition, their reception is entrusted to the tax service, because it controls the timeliness of their payments and accruals.

However, a reduction in documentation is not expected. From now on, it is necessary to generate four reporting sets: one each for the Federal Tax Service and the Social Insurance Fund, two for the Pension Fund (Federal Law No. 243 of March 3, 2019).

RSV-1 and 4-FSS have been replaced by a single document that reflects calculations of due contributions. The policyholders will submit it to the tax authorities. At the same time, contributions for injuries remained under the control of the Social Insurance Fund. Such changes led to the introduction of other BCCs for insurance premiums in 2019.

For the Pension Fund it is now necessary to prepare a report on the insurance experience of personnel.

The first document is formed by all enterprises with hired employees working under labor and civil contracts, on whose income contributions are calculated. The deadline for submission is every 15th.

The newly introduced report on the insurance experience of employees is generated by all organizations and entrepreneurs every year and must be submitted by March 1. Therefore, the first report must be prepared and submitted for verification before 03/01/2018. Its unified form has not yet been developed to date.

The Social Insurance Fund will accept injury claims within the normal time frame. There have been no changes here. The form of the document has not yet been officially approved.

So, starting from 2019, employers prepare the following reports on insurance premiums:

What is it

The calculation of insurance premiums represents the new quarterly reporting of employers. It must be submitted to the Federal Tax Service starting from the first quarter of 2019.

The calculation reflects information about all social insurance contributions made, with the exception of contributions for injuries to workers remaining under the jurisdiction of the Social Insurance Fund.

The unified form and rules for drawing up the new report were established by Federal Tax Service Order No. ММВ-7-11/551 of 2019 and should be applied from the first quarter of this year.

In addition to the title page, the new document includes three large sections, amounting to a total of 24 pages. They will reflect the indicators of the previously existing and RSV-1.

This year, reporting will be presented quarterly. However, in the future, starting from 2019, the Ministry of Labor’s proposal on monthly delivery is being considered.

Who rents

A new report on insurance premiums in 2019 is generated by all enterprises and individual entrepreneurs who supervise personnel working under employment or civil contracts and receiving income that is subject to contributions to social (medical, pension) insurance.

An example of filling out a new report on insurance premiums in 2019

The new RSV consists of a title page and three sections, the first of which contains 10 applications, the second - one. You do not need to fill out the entire document completely.

Mandatory parts for preparation by all companies:

1. Front page.
2. The first section reflecting summary data.
3. From Appendix No. 1, subsections 1.1 and 1.2.
4. Appendix No. 2.
5. Third section.

All other sheets of the report are submitted if the initial indicators for their preparation are available.

Sample of filling out the calculation of insurance premiums (form according to KND 1151111):

Calculation example

Initial conditions: The staff of Kurs LLC, operating on the simplified tax system and applying the basic tariff of insurance premiums, has one employee - director (P.P. Kovalev). The company accrued insurance premiums for his payments in the first quarter of 2019.

The income of P.P. Kovalev, subject to contributions, amounted to:

From these payments to Kovalev P.P. The following amounts of insurance premiums have been accrued:

The total amount of income of Kovalev P.P. for three months amounted to: 75,500 * 3 = 226,500 (rubles).

Amount of insurance premiums of Kurs LLC for the first quarter:

In this case, it is convenient to draw up a single calculation in the following order:

1. First you should fill out the third section. It is issued for all insured employees and contains data for the last quarter. According to the example, these are amounts for January-March per person. In the case of a larger number of employees, the number of information entered must correspond to the total staffing level.
2. Next, you should enter information on pension contributions (detail 1.1 from appendix 1 section 1). Here you need to calculate and include data on personalized accounting from the completed third section.
3. Then you can proceed to filling out information on compulsory medical insurance: other. 1.2 from adj. 1 section 1.
4. At the next stage, social insurance is filled out. The calculation of indicators is carried out in the appendix. Section 2 1 report. If there are expenses for sick leave or benefits in the billing period, an appendix is ​​drawn up. 3. According to the example under consideration, it is necessary to fill out only line 070 from the appendix. 2, because Kovalev P.P. sick leave and benefits were not paid.
5. Now the first section is being filled out. The amount of contributions that need to be paid is reflected here. For each type of SV, a different one is used, taking into account changes since 2019.
6. At the end, all report sheets are numbered. Their total number is indicated on the title page. The document is certified by a signature and the date of preparation.

Registration in 1C

A unified calculation in the 1C software products “Salary and Personnel Management 8” and “Enterprise Accounting 8” is generated automatically. To do this, click the “Fill” button.

The report appeared:

• in version 3.1 with release 3.1.2.139;
• in version 3.0 – with release 3.0.46.16;
• in version 2.5 with the advent of release 2.5.115.1;
• in version 2.0 – with release 2.0.66.23.

In editions 3.1 and 2.5, the report is located in the 1C-Reporting service. You need to go through the “Reporting, certificates” tab. Next, click “Create” and find the required form in the “Tax reporting” section.

In version 3.0, a single calculation of contributions can be found in the “Reports” section. Select the “Regulated reporting” tab. Next, as in other editions of 1C, click “Create” and go to the “Tax reporting” section, in which select it by name “Calculation of insurance premiums”.

In version 2.0:

• go to the “Reports” menu;
• select the “Regulated reports” section;
• click on the “Tax reporting” view;
• find a document by name.

Procedure and forms of delivery

The Tax Code obliges all employers paying personnel insurance premiums to report on them at the end of each reporting period (clause 7 of Article 431). Reports are submitted by legal entities and individual entrepreneurs based on the results of paying employees salaries and accruing contributions for quarters, half-years, nine months and years.

There is no need to submit a new single DAM in the absence of income payments and other remuneration. The situation with the heads of farms is exceptional. Based on Article 432 of the Tax Code, they need to submit reports at the end of the year (clause 3) and before its end in case of termination of their activities (clause 4).

The deadline for submitting a single calculation of contributions for the first quarter is May 2, because April 30 is a day off, May 1 is a holiday.

Just as before, the form of presentation of the document depends on the staffing level. If the company employs more than 25 people, a new report on insurance premiums in 2019 must be submitted in an electronic version via the Internet. With a smaller number of staff, paper submission is allowed.

Attention! The deadline for submitting a single calculation is not affected by the method of submission.

If during the audit the tax inspectorate reveals a discrepancy between the amounts of pension contributions for each individual and the final result, the calculation will be recognized as not submitted. The Federal Tax Service must send a notification about this to the policyholder. From the moment it is received, the employer has five days to correct errors. Otherwise, a fine will be imposed.

Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The calculation must be submitted to the tax authorities no later than January 30, 2018.

Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@:

• persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
• heads of peasant (farm) households.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority:

• at the location of the organization;
• at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such division to the tax authority at its location;
• at the place of residence of the individual making payments and other remuneration to individuals (including individual entrepreneurs).

The largest taxpayers who have separate divisions (which calculate payments and other remuneration in favor of individuals) submit calculations to several tax inspectorates (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/100@):

• at its location;
• at the location of the separate units.

Calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The deadline for submitting calculations is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or electronically.

Pay attention! If the payer of insurance premiums does not have payments in favor of individuals during the billing (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07/17273, dated April 12 .2017 No. BS-4-11/6940@).

For late submission of a calculation of insurance premiums to the tax office, the payer of insurance premiums may be subject to a fine of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. In this case, the minimum fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05/05/2017 No. PA-4-11/8611, the Federal Tax Service of Russia explained how much the fine should be paid to each of the funds (PFR, FFOMS, FSS).

Calculation of insurance premiums

Insurance premium calculations include:

• Front page;
• Sheet“Information about an individual who is not an individual entrepreneur”;
• Section 1"Summary data on the obligations of the payer of insurance premiums";
  • Appendix No. 1 to section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1;
  • Appendix No. 2 to section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
  • Appendix No. 3 to section 1 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1;
  • Appendix No. 4 to section 1 “Payments made from funds financed from the federal budget” to section 1;
  • Appendix No. 5 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 6 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 7 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 8 to section 1 “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 9 to section 1 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (the second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 10 to section 1 "Information necessary to apply the provisions of subclause 1 of clause 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services" to Section 1;
• Section 2"Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms";
  • Appendix No. 1 to section 2 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise” to section 2;
• Section 3"Personalized information about insured persons."

Sections 1 And 3 are filled out by insurance premium payers making payments to individuals and submitted quarterly.

Section 2 filled out by insurance premium payers - heads of peasant farms - annually.

Compiling calculations for insurance premiums in the program "1C: Salaries and Personnel Management 8" (rev. 3)

The program contains a regulated report for calculating insurance premiums Calculation of insurance premiums(chapter Reporting, certificates - 1C-Reporting) (Fig. 1).

To compile a report, you must be at your workplace 1C-Reporting enter a command to create a new report instance using the button Create and select from the list of available reports Types of reports report with title Calculation of insurance premiums by button Choose.

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 2). To automatically fill out a report based on infobase data, use the button Fill in.

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

Calculation of insurance premiums in other programs:

• in the program 1C: Salaries and personnel management 8 (rev. 2.5)
• in program 1C: Salaries and personnel of budgetary institutions 8 (rev. 1.0)
• in program 1C: Salaries and personnel of government institutions 8 (ed. 3)

Submission of calculation of insurance premiums to the tax authority

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

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

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

• Front page;
• Section 1 "Summary of the obligations of the payer of insurance premiums";
• subsection 1.1 "Calculation of contributions for compulsory pension insurance", subsection 1.2 "Calculation of contributions for compulsory health insurance" of appendix 1 to section 1;
• Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity";
• Section 3 "Personalized information about insured persons."

The remaining appendices and subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of appendix No. 1 to section 1, appendices 3 - 10 to section 1).

Submission of calculations for insurance premiums to the tax authority in the program "1C: Salaries and Personnel Management 8" (ed. 3)

Setting up the composition of the calculation

If individual sections of the calculation are not filled out and submitted in accordance with the Procedure, then you can set a mode for them in which they will not be displayed in the report form or printed.

To do this, click on the button Settings(button More - Settings), located in the top command bar of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 3).

Checking the calculation

Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Examination - Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Show only erroneous relationships) (Fig. 4).

When you click on the required ratio of indicators, in the column Tested ratio or Explanation of meanings, a transcript is displayed that shows where these numbers came from, how they came together, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums check of control ratios of indicators introduced by letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@, dated December 13, 2017 No. GD-4-11/25417@ and letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 No. 02-09- 11/04-03-13313.

Print calculation

Organizations submitting calculations without the use of telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 5).

To generate a printed calculation form with a PDF417 two-dimensional barcode, click on 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 machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as there is a need 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 along with it, so there is no need to install templates separately.

The calculation form for insurance premiums can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 5) or Form without barcode PDF417.

When you select the second option, the program displays the report form on the screen for preview and additional editing, generated for printing sheets (if necessary) (Fig. 6). 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 in spreadsheet document format (MXL) (by clicking on the button Save).

Uploading calculations electronically

If the calculation must be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums The function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload to ensure that the report is formatted correctly using the button Examination – Check upload. After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped.

In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Unload - Electronic submission and indicate in the window that appears the directory where to save the calculation file. The program assigns a name to the file automatically. When you press the button Upload - Data on individuals section 3, a file with data on individuals in section 3 will be uploaded. The file can be used in the organization’s “Personal Account” on the Federal Tax Service website to check the full name and SNILS (Fig. 7).

Sending a calculation to the tax authority

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

1. TIN and checkpoint.

The corresponding codes are indicated. The field provided for filling out the TIN code contains 12 acquaintances, so legal entities need to put dashes in the last two acquaintances.

Individual entrepreneurs do not fill out the checkpoint field. Organizations indicate the checkpoint at the place of registration of the legal entity itself or its division.

2. Correction number.

If the form is submitted for the reporting period for the first time, the code “0-” is filled in. An updated report is submitted if the data submitted to the inspection earlier has changed. In such a situation, the serial number of the updated calculation is indicated: “1-”, “2-”, etc.

3. Billing period. The billing period code is filled in:

Code	Code upon liquidation (reorganization) of a legal entity	Code when deregistering an individual entrepreneur (head of a peasant farm)	Reporting period
21	51	83	1st quarter
31	52	84	half year
33	53	85	9 months
34	90	86	year

4. Calendar year. The year during which or for which the information is provided is filled in.

5. Tax authority code.

The four-digit code of the Federal Tax Service to which the calculation is submitted is entered. The first two digits of this code are the region number, the last two digits are the inspection number. You can find out the code on the tax website using this link.

6. Code at the place of registration. The code for the location of the policyholder is indicated:

Code	Name
By place of residence:
112	individuals who are not individual entrepreneurs
120	IP
121	lawyer
122	notary
124	heads of peasant farms
At the place of registration:
214	Russian organization
217	successor of the Russian organization
222	OP of a Russian organization
238	legal entity – (head) peasant farm
335	OP of a foreign organization in the Russian Federation
350	international organization in the Russian Federation

7. Name of the legal entity or its sole proprietor (full name, individual entrepreneur; individual who is not an individual entrepreneur)

Fill in the full name of the legal entity, full name. individual entrepreneur (a person not recognized as an entrepreneur).

8. OKVED code 2. You must indicate the code for the type of economic activity of the policyholder from the new directory of OKVED codes 2.

9. Form (code) of reorganization (liquidation) and TIN/KPP of the reorganized legal entity.

To be filled out only upon liquidation (reorganization) of the company. In such cases, indicate the code corresponding to the situation that has arisen from Appendix No. 2 to the Procedure:

Code	Name
1	Conversion
2	Merger
3	Separation
4	Selection
5	Accession
6	Division with simultaneous accession
7	Selection with simultaneous appendage
0	Liquidation

Calculation of insurance premiums is submitted to the tax authority quarterly by all employers. In this article we will tell you who should submit it, where to get the calculation form, deadlines for submission, where and how this calculation is submitted.

Who should submit the calculation?

• Employers (organizations and individual entrepreneurs),
• Heads of peasant farms

Individual entrepreneurs who do not have employees, reporting on insurance premiums don't represent.

Where can I get the payment form?

The form for calculating insurance premiums and the procedure for filling it out were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The tax document code (TDC) for the calculation is 1151111.

In addition to general information about accruals, payments and contributions, the calculation includes personalized information about insured persons, as well as the calculation of benefits and reduced tariffs.

Calculation deadlines?

For employers 30th of the month, following the first quarter, half year, nine months and year. The deadline is extended to the first working day if the 30th falls on a weekend or holiday.

Heads of peasant farms submit the calculation annually before January 30 of the year following the expired calculation period.

In case of violation of the deadlines for submitting a calculation of insurance premiums, officials may impose a fine in the amount of 5% of the amount of insurance premiums not paid on time, payable on the basis of the calculation, for each month of delay in submission, but not more than 30% of the specified amount and not less 1000 rubles.

Where should I submit my invoice?

Payments for insurance premiums are submitted to tax authority:

• at the location of the organization or separate division that pays payments to individuals,
• at the place of residence of the individual entrepreneur,
• at the place of registration of the head of the peasant farm.

• V electronic form average number exceeds 25 people;
• if the number of employees is 25 or less, then the policyholder himself decides how to submit the calculation: electronically or on paper.

When submitting documents to electronic form Certification Center CBU and use it for one year to submit reports to the Tax Authorities, Pension Fund (PFR), Social Insurance Fund (FSS), etc.

For failure to comply with the procedure for submitting calculations of insurance premiums in electronic form, tax authorities may impose a fine in the amount of 200 rubles.

● Updated calculation of insurance premiums
● Payment of insurance premiums
●Reporting on insurance premiums
● Insurance premiums for peasant farms

Calculation of insurance premiums is submitted to the tax authority quarterly by all employers. In this article we will tell you who should submit it, where to get the calculation form, deadlines for submission, where and how this calculation is submitted.

Who should submit the calculation?

• Employers (organizations and individual entrepreneurs),
• Heads of peasant farms

Individual entrepreneurs who do not have employees, reporting on insurance premiums don't represent.

Where can I get the payment form?

The form for calculating insurance premiums and the procedure for filling it out were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The tax document code (TDC) for the calculation is 1151111.

In addition to general information about accruals, payments and contributions, the calculation includes personalized information about insured persons, as well as the calculation of benefits and reduced tariffs.

Calculation deadlines?

For employers Payments must be submitted quarterly no later than 30th of the month, following the first quarter, half year, nine months and year. The deadline is extended to the first working day if the 30th falls on a weekend or holiday.

Heads of peasant farms submit the calculation annually before January 30 of the year following the expired calculation period.

Where should I submit my invoice?

Payments for insurance premiums are submitted to tax authority:

• at the location of the organization or separate division that makes payments to individuals,
• at the place of residence of the individual entrepreneur,
• at the place of registration of the head of the peasant farm.

How can I submit a payment?

• V electronic form calculations for insurance premiums are submitted by employers who have average number exceeds 25 people;
• if the number of employees is 25 or less, then the policyholder himself decides how to submit the calculation: electronically or on paper.

When submitting documents to electronic form via telecommunication channels (via the Internet), an enhanced qualified electronic signature (EDS) of the signatory is required. You can purchase an EDS at Certification Center CBU and use it for one year to submit reports to the Tax Authorities, Pension Fund (PFR), Social Insurance Fund (FSS), etc.

● Updated calculation of insurance premiums
● Payment of insurance premiums
● Reporting on insurance premiums
● Peasant farm insurance premiums