We talked about the form of Calculation of Insurance Premiums, which has been used since 01/01/2017 and is submitted quarterly to the tax authorities in our. For the first time, policyholders submitted such a calculation based on the results. We will tell you about the Calculation of insurance premiums for 9 months of 2017 in this material and give an example of how to fill it out.

Calculation of insurance premiums for 9 months 2017: download

Let us remind you that the Calculation is compiled on an accrual basis for the 1st quarter, half a year, 9 months and a year. Despite the “increasing” nature, the Calculation is often called quarterly (for example, for the 4th quarter, and not for the year), because in detail (by month) it shows information only for the last quarter of the reporting (calculation) period. Therefore, they are talking, for example, about preparing a calculation of insurance premiums for the 3rd quarter of 2017 based on the results of 9 months of 2017.

Due date and Calculation form

Organizations and individual entrepreneurs that make payments to individuals must submit the Calculation to their tax office no later than the 30th day of the month following the expired quarter (clause 7 of Article 431 of the Tax Code of the Russian Federation). If the 30th falls on a weekend or non-working holiday, it will be possible to submit the Calculation without consequences on the first working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 9 months of 2017, the calculation must be submitted no later than October 30, 2017.

As a general rule, the Calculation can be presented both on paper and in electronic form. However, if the payer of insurance premiums has an average number of individuals in whose favor payments were made exceeding 25 people for the previous billing (reporting) period, the Calculation must be submitted only in electronic form. Electronic Calculation must also be submitted by newly created organizations with more than 25 people (clause 10 of Article 431 of the Tax Code of the Russian Federation).

What sheets and sections should I take?

The following sheets and sections must be submitted by all payers of insurance premiums (clause 2.4 of the Procedure for filling out, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@):

Other sections, subsections and applications should be included in the Calculation only if the relevant information is available. If, say, during the reporting period, the payer of insurance premiums accrued social insurance benefits to individuals, you will additionally need to fill out and submit Appendix No. 3 to Section 1, which is called “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in in accordance with the legislation of the Russian Federation."

Calculation of insurance premiums for the 3rd quarter of 2017: sample

Iris LLC is a payer of insurance premiums, which is on the general taxation system and applies the basic tariff of insurance premiums.

At the end of the first half of 2017, the number of insured persons is equal to the number of persons from whose payments insurance premiums were calculated, and is 1 person (CEO).

Month of 2017	Base for calculating insurance premiums, rub.		Insurance premiums accrued, rub.
		Cumulative total	For compulsory pension insurance (22%)	For compulsory health insurance (5.1%)	For compulsory social insurance in case of temporary disability and in connection with maternity (within the base of 755,000 rubles) (2.9%)
September

Please note that in the reporting period the amount of payments to individuals exceeded the maximum base for calculating contributions to compulsory social insurance. Let us remind you that in 2017 it is 755,000 rubles (Government Decree No. 1255 of November 29, 2016). Accordingly, social insurance contributions are not charged in excess of this amount (

Organizations and entrepreneurs - employers who pay income to their employees are insurers in relation to them and are obliged to pay insurance contributions to extra-budgetary funds.

Who must take RSV-1 for 9 months of 2017

In particular, the following must submit RSV-1 for 9 months of 2017:

• organizations and their separate divisions;
• lawyers, private detectives, private notaries.

All policyholders should submit RSV-1 within 9 months if they have insured persons, namely:

• employees under employment contracts;
• the general director, who is the sole founder;
• individuals - performers under civil contracts (for example, contracts or provision of services).

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

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not.

If an organization or individual entrepreneur:

• does not operate at all;
• does not accrue payments to individuals;
• has no movements on current accounts,

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

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

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

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. images/docs/fns10.10.2016_--7-11-551.pdf

This form has been used since 2017.

Procedure for paying insurance premiums

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

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

• for compulsory pension insurance - in the Pension Fund of Russia;
• for compulsory social insurance in case of temporary disability and in connection with maternity - in the Social Insurance Fund;
• for compulsory health insurance - in the FFOMS.

Insurance premiums under GPC agreements

From the income of individuals working under a civil law contract (GPC), contributions are paid only to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to Social Insurance Fund for accidents at work and occupational diseases - only if this is provided for in the GPC agreement (Clause 4, Clause 1, Article 5 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”).

Reporting period for insurance premiums

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

Despite the “increasing” nature, the Calculation is often called quarterly (for example, for the fourth quarter, and not for the year), because in detail (by month) it shows information only for the last quarter of the reporting (calculation) period.

Therefore, they are talking, for example, about preparing a calculation of insurance premiums for the third quarter of 2017 based on the results of 9 months of 2017.

Method of reporting according to the RSV-1 form

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

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

The day of submission of electronic reporting is the date of its dispatch.

Reporting on paper is submitted when the number of employees is less than 25 people.

You can submit it in the following ways:

• personally or through a representative by proxy;
• by mail in a valuable letter with a list of the contents.

Deadline for submitting reports in form RSV-1

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

Thus, calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period.

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

The reporting period for insurance premiums is the first quarter, half a year, 9 months.

The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the third quarter of 2017.

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

Place of reporting according to the RSV-1 form

Reporting in form RSV-1 should be submitted to the Pension Fund branch at the place of registration of the organization.

Penalties for late reporting in the RSV-1 form

For late submission of calculations for insurance premiums for 9 months of 2017, an organization or individual entrepreneur may be fined 5% of the amount of contributions that is subject to payment (additional payment) based on the calculation.

The fine for the manager can range from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

The organization faces a fine of 5% of the amount of contributions for pension and health insurance accrued for payment on a late calculation of RSV-1 for the last three months of the reporting period, for each full or partial month that has passed from the date established for the submission of the calculation until the day when it was presented (letter of the Ministry of Labor dated 04/04/14 No. 17-3/B-138).

A fine is charged for each month (full or partial) of delay in submitting a calculation, but the total amount of penalties cannot be:

• more than 30% of the amount of insurance premiums accrued for payment on a late payment for the last three months of the reporting period;
• less than 1000 rub.

For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles.

If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted.

Similar consequences arise if unreliable personal data identifying insured individuals is provided (Clause 7, Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”.

If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance indicated that calculations for insurance premiums not submitted to the Federal Tax Service on time are not grounds for suspending transactions on the accounts of the insurance premium payer (letter dated 04/21/17 No. 03-02-07/2/24123). Therefore, there is no reason to fear that the account will be blocked for late payment for 9 months of 2017.

Example 1 We calculate the amount of the fine for late submission of the payment using the RSV-1 form. The organization submitted the calculation in form RSV-1 for 9 months of 2017 electronically on November 25, 2017, while the last day for submitting the calculation was November 21, 2017. Thus, the delay was less than a month.

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

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

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

The procedure for calculating the base for insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund

The basis for calculating insurance contributions to the Pension Fund, FFOMS and FSS for VNiM (mandatory contributions for insurance in case of temporary disability and in connection with maternity, paid to the FSS) must be calculated for each employee separately. The base in the Federal Social Insurance Fund of Russia for insurance against accidents at work can be calculated either separately for each employee, or as a total amount for all employees at once.

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

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

If an employee is hired by an organization in the middle of the year, then his income from his previous place of work does not need to be included in the base for calculating contributions (letters from the Ministry of Labor dated November 12, 2015 No. 17-4/OOG-1569, Ministry of Health and Social Development dated January 17, 2011 No. 76-19, clause 9 of the Information letter of the FSS of Russia dated March 14, 2016 No. 02-09-05/06-06-4615).

Limit base for calculating insurance contributions to funds

In 2017, the maximum base for calculating contributions to the Pension Fund and the Social Insurance Fund for temporary disability and in connection with maternity (VNiM) did not change compared to 2016 and amounted to 796,000 rubles for contributions to the Pension Fund and the Social Insurance Fund - 718,000 rubles.

The maximum base for calculating contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund for insurance against accidents at work (“injury contributions”) has not been established. This means that these contributions are calculated on the entire amount of taxable payments accrued to the employee during the year.

Example 2 We calculate the base for insurance contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund. The base for insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from payments to the employee for January - September 2017 is calculated as shown in the table.

Month	Taxable payments for month,	Sum payments growing total with started year, rub. (gr. 3 previous lines + gr. 2)	Base for accrual of contributions on an accrual basis from the beginning of the year, rub.
			To the Pension Fund		In the FSS		In FFOMS (gr. 8
			Up to 796,000 inclusive (if gr. 3 less or equal to 796,000, then gr. 4 = gr. 3; if gr. 3 > 796,000, then gr. 4 = 796 000)	In part, exceeding (gr. 3 - gr. 4)	At VNiM until inclusive (if gr. 3 less or equal to 718,000, then gr. 6 = gr. 3; if gr. 3 > 718,000, then gr. 6 = 718 000)	"For injuries" (gr. 7 = gr. 3)
September

Calculation of contributions from employee income

In 2017, insurance premiums to extra-budgetary funds should be calculated as follows. Let's start with contributions to the Pension Fund.

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

Now about contributions to the Social Insurance Fund of the Russian Federation. If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Social Insurance Fund of the Russian Federation, then the social security contribution rate is 2.9%.

In 2017, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation (in case of temporary disability and in connection with maternity) is 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Social security contributions are not paid from the amount exceeding the maximum base.

From January 1, 2015, insurance contributions to FFOMS RF All payments to employees must be paid at a rate of 5.1%. The maximum base for calculating insurance premiums to the Federal Compulsory Medical Insurance Fund has been cancelled.

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

Which sheets and sections of the calculation according to the RSV-1 form should be filled out?

All payers of insurance premiums making payments to individuals fill out the following mandatory sheets, sections and subsections 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” of Appendix No. 1 to Section 1;
• Subsection 1.2 “Calculation of contributions for compulsory health insurance” of Appendix No. 1 to Section 1;
• Appendix No. 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to Section 1;
• Section 3 “Personalized information about insured persons.”

Thus, companies and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums, approved by order of the Federal Tax Service of Russia dated 10.10. 16 No. ММВ-7-11/551):

• front page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

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

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

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

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

	Who fills it out
Front page	Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill out the calculation using the RSV-1 form?

The calculation according to the RSV-1 form must be filled out in this sequence.

Start filling out with the title page.

Then create section 3 for each employee who was registered in the third quarter.

After this, fill out the Appendices to Section 1.

And last but not least, section 1 itself.

In this case, it is necessary to comply with the ratios indicated in the table (clauses 7.1 - 7.3 of the Procedure for filling out the RSV-1 form, approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p, registered by the Ministry of Justice of Russia on February 18, 2014 No. 31344, hereinafter referred to as the Procedure).

Indicator section 1	What should it be equal to?
Line graphs 100	The corresponding columns of line 150 section. 1 RSV-1 form for last year
Line 110 column 3	The sum of lines 205 and 206, column 3 of all subsections 2.1
Line 110 column 8	The sum of lines 214 columns 3 of all subsections 2.1
Line 120, column 3 (if this line is filled in)	Line “Total conversion amount”, column 6, section. 4
Line 120, column 8 (if this line is filled in)	In the line “Total conversion amount”, column 14, section. 4

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C).

In this case, the calculation is generated automatically based on the data that the accountant enters into the program.

However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes.

We will explain the features of compiling each of the sections of the current calculation, as well as the sequence of filling them out in step-by-step instructions.

STEP 1: Filling out the cover page

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

On the title page, fill out all sections, with the exception of the subsection “To be completed by an employee of the Pension Fund of Russia” (clause 4 of the Procedure).

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

IRS CODE

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted.

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

NAME

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations.

There is one free cell between words.

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

REPORTING PERIOD

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

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

PLACE OF PERFORMANCE CODE

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017.

Approved codes are presented in the table:

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

Update number

In the “Adjustment number” field, enter “000” if this is the primary RSV-1 for 9 months. If you are clarifying information from a previously submitted RSV-1, then mark the serial number of the clarification (“001”, “002”, etc.).

OKVED

In the “Code of type of economic activity” field, enter the main code of the type of economic activity according to the classifier.

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

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

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

STEP 2: Completing Section 3

Section 3: Personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.

Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

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

Example 3 Payments were made to the Russian citizen in the third quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

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

Copies of section 3 of the calculation must be given to employees.

The period is five calendar days from the date when the person applied for such information.

Give each employee a copy of Section 3, which contains information only about him.

If calculations are submitted in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract.

The extract must be prepared for the entire period of work starting from January 2017.

STEP 3: Filling out Appendix 3 to Section 1

APPENDIX 3 TO SECTION 1: BENEFITS COSTS

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

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period.

The date of payment of the benefit and the period for which it was accrued do not matter.

For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months.

Sick leave benefits, which are open in September and closed in October, are reflected only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3.

Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows.

In column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure).

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

• in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
• in lines 060 – 062 – the number of monthly child care benefits. For example, if for all 9 months we paid benefits to one employee, put the number 9 in line 060;
• in lines 040, 050 and 090 - the number of benefits.

STEP 4: Filling out subsections

Appendix 1 to Section 1

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

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

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

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code.

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive).

Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2017”);
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 we reflect the amounts:

Payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);

Expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of Article 421 of the Tax Code of the Russian Federation);
• line 060 – amounts of calculated pension contributions, including:

On line 061 - from a base that does not exceed the limit (RUB 876,000);

Line 062 – from a base that exceeds the limit (RUB 876,000).

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

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section.

It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance.

Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:

Not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);

Amounts of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 is completed if you pay insurance premiums for compulsory pension insurance at an additional rate, and subsection 1.4 - if from January 1 to September 30, 2017 you paid insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories employees of coal industry organizations.

STEP 5: Filling out Appendix 2 to Section 1

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

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity.

The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage, if there is a pilot social insurance project in the region:

From July 1, 2017, the following are preparing to participate in the pilot project for the payment of benefits within the framework of compulsory social insurance directly by the territorial body of the Fund: the Republic of Adygea, the Altai Republic, the Republic of Buryatia, the Republic of Kalmykia, Altai Territory, Primorsky Territory, Amur Region, Vologda Region, Omsk Region, Oryol region, Magadan region, Tomsk region, Jewish Autonomous Region;

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

Since July 2019, the following countries have joined the pilot project: the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Republic of Karelia, the Komi Republic, the Republic of North Ossetia - Alania, the Udmurt Republic, the Republic of Khakassia, the Chechen Republic, the Chuvash Republic, the Arkhangelsk Region, the Tula Region, Yaroslavl region;

• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons for 9 months of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:

Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);

Amounts of expenses that the contractor has documented, for example, under copyright contracts (Clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of RUB 755,000 in relation to each insured person);
• on line 050 - show the basis for calculating insurance contributions for compulsory social insurance;
• line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

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

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

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

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

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

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

STEP 6: Completing Section 1

Please complete Section 1 last.

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

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

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable.

The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions.

Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

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

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

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070-073 – amounts of pension contributions at additional tariffs:

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

Additional social security contributions

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

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

Social insurance contributions

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

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

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

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

If there were no excess expenses, then enter zeros in this block.

You cannot fill out at the same time:

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

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service.

The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371.

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

Calculation of contributions from entrepreneur's income

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

Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund and the Federal Compulsory Medical Insurance Fund in fixed amounts.

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

In 2017 the following rule applies:

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

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

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

Thus, in 2017, in order to calculate insurance premiums, entrepreneurs use a minimum wage value of 7,500 rubles.

Thus, the fixed payment to the Pension Fund in 2017 is 23,400 rubles (7,500 rubles × 26% ×12), to the FFOMS – 4,590 rubles. (RUB 7,500 × 5.1% × 12).

If an entrepreneur’s income exceeds 300,000 rubles, then he will pay an additional 1% to the Pension Fund on income exceeding this amount.

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

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

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

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

It follows that in order to calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, only income must be taken into account without reducing it for expenses.

Moreover, regardless of what object of taxation the individual entrepreneur applies.

The total amount of insurance contributions to the Pension Fund of the Russian Federation transferred for themselves by entrepreneurs with an income above 300,000 rubles is limited by a maximum amount.

It is calculated like this:

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

Consequently, if the income of an entrepreneur using the simplified tax system exceeds 300,000 rubles, then he calculates the amount of insurance premiums in the above order, and then compares the resulting value with the maximum amount of insurance premiums that can be transferred to the Pension Fund of the Russian Federation (clause 9 of article 430 of the Tax Code of the Russian Federation , until January 1, 2017 – subparagraph 2 of clause 1.1 of article 14 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”).

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

If an entrepreneur registers with the tax office in the middle of the year, he determines the amount of insurance premiums based on the cost of the insurance year in proportion to the number of calendar months, starting from the month the business began.

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

Example 4 The registration certificate was issued to the entrepreneur on September 23, 2017. The minimum wage is 7,500 rubles. The entrepreneur operated for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days.

At the end of the year he must pay:

• to the Pension Fund of Russia – 6370 rubles. (RUB 23,400: 12 months × 3 months + RUB 23,400: 12 months: 30 days × 8 days);
• in the Federal Compulsory Medical Insurance Fund – 1351.5 rubles. (4590 rubles: 12 months × 3 months + 4590 rubles: 12 months: 30 days x 8 days).

Audit Department of RIGHT WAYS LLC

The 3rd quarter is approaching its end, and October is just around the corner, when all employers will report to the Federal Tax Service on accrued and paid insurance premiums for 9 months of 2017. How to fill out the Calculation of insurance premiums for the 3rd quarter, an example of filling, and deadlines for submitting it to inspection - read about all this in our article.

Filling out calculations for insurance premiums: 3rd quarter 2017

Let us remind you that from 01/01/2017 all insurance premiums are administered by tax authorities, with the exception of contributions for “injuries”, which are still “in charge” of the FSS and for which you must continue to report to this Fund, but according to the updated form 4-FSS. which has changed again for current reporting. The calculation of insurance premiums is still the same as in previous reporting periods. From the first quarter of 2017, you need to report on “pension”, medical and “social insurance” contributions by filling out the Calculation of Insurance Contributions, the form of which was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

The calculation contains two sections with applications, and personalized information about insured employees (section 3). The following parts of the insurance premium calculation are required to be submitted by absolutely all policyholders (even those who have a “zero” calculation for 9 months):

• summary of contributions payable – section 1,
• calculation of “pension” contributions – subsection 1.1 of Appendix 1 to Section 1,
• calculation of contributions for health insurance – subsection 1.2 of appendix 2 to section 1,
• calculation of social insurance contributions (in case of illness and in connection with maternity) – Appendix 2 to Section 1,
• accounting information – section 3.

All other annexes to section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and section 2 is intended for the heads of peasant farms.

It is better to start filling out the Calculation with personalized information (section 3), on the basis of which the data on “pension” insurance contributions is filled out (subsections 1.1,1.3 of Appendix 1 to Section 1). Next, the indicators of contributions to compulsory medical insurance (subsection 1.2 of Appendix 1 to Section 1) and contributions to social insurance with expenses are reflected if sick leave, child benefits, etc. were paid. (Appendices 2, 3 and 4 to Section 1). Appendices 5-10 to Section 1 are filled out by policyholders who have the right to apply reduced tariffs and make payments excluded from the calculation base for insurance premiums. After entering all the specified information, fill out the summary section - the amount of insurance premiums payable (section 1).

After filling out all the necessary sections of the Calculation of Insurance Premiums for the 3rd quarter of 2017, number all pages where there are indicators and indicate their number in a special line of the title page.

The detailed procedure for filling out the Calculation can be found in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11/551, as well as in our previous publications.

An example of calculating insurance premiums for the 3rd quarter of 2017.

In 2017, Alpha LLC has a single employee, who is also a manager who is not a founder. Every month from January to August he received a salary of 30,000 rubles, subject to the following insurance contributions:

• “pension” – 6600 rubles. (22%),
• medical insurance – 1530 rub. (5.1%),
• social insurance – 870 rub. (2.9%).

In September, the employee was on sick leave for 4 days, and he received benefits in the amount of 4,100 rubles. Of which: 3075 rub. - the first 3 days of illness are paid at the expense of the employer, the remaining 1025 rubles. – payment at the expense of the Social Insurance Fund. In this case, how should you fill out the Calculation of insurance premiums for 9 months?

The billing period code for 9 months is 33, we indicate it on the title page and in line 020 of section 3.

When filling out the accounting data in section 3, we take into account that the amount of hospital benefits (4,100 rubles) is not included in the base subject to insurance contributions, therefore in September the base for all insurance premiums will be less than in other months.

We transfer the accounting data from section 3 to subsection 1.1 of appendix 1 to section 1 regarding “pension” contributions. It should be remembered that the number of insured (line 010) is equal to the amount of information in section 3, and the indicators of subsection 1.1 are the summarized indicators of section 3.

In subsection 1.2 of the same appendix we reflect contributions for compulsory health insurance.

We calculate social insurance contributions in Appendix 2 to Section 1, and since the employee received disability benefits in September, we should also fill out Appendix 3. We have already talked about filling out the Calculation for the payment of sick leave benefits earlier, let us remind you that in this case in the Appendix 2, line 070 must be filled in regarding the expenses incurred by the employer to pay for benefits at the expense of the Social Insurance Fund. Expenses at the expense of the employer are not reflected in line 070.

When all insurance premiums have been calculated, we transfer the data for each contribution to the consolidated section 1, which indicates accrued and transferable insurance premiums from the beginning of the year, as well as a monthly breakdown of the last quarter of the reporting period (in this case, July, August, September). Insurance premiums paid by the employer are not reflected in the Calculation.

if their number is no more than 25, then the report can be submitted “on paper”.

For submitting the Calculation of insurance premiums for the 3rd quarter, the deadlines for 2017 are the same, regardless of the form of the document. For both “paper” and electronic Calculations, the last day for their submission will be October 30, 2017.

Calculation of insurance premiums (form) can be downloaded.

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for the 3rd quarter of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit payments for the 3rd quarter?

All policyholders must submit calculations of insurance premiums for the 3rd quarter of 2017 to the Federal Tax Service, in particular:

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

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

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Calculation deadlines

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

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for the 3rd quarter must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. This form has been used since 2017. The composition of the calculation is as follows:

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

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for the 3rd quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• front page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for the 3rd quarter of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

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

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for the 3rd quarter of 2017 to the territorial tax service:

Filling out the calculation for the 3rd quarter: examples

Most policyholders will fill out insurance premium calculations for the 3rd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Front page

On the cover page of the calculation of insurance premiums for the 3rd quarter of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2017, the reporting period code will be “33”.

Federal Tax Service code

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

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service, to which the DAM for the 3rd quarter of 2017 is submitted. Approved codes are presented in the table:

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

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 3rd quarter of 2017.

Here is an example of how to fill out the title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

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

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for the 3rd quarter of 2017 must be completed for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for the 3rd quarter of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

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

Example. Payments were made to the Russian citizen in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for the 3rd quarter of 2017 will look like this:

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

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

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Appendix 3 to section 1: benefits costs

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

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in the calculation for the 3rd quarter. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

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

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

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):

– in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
– in lines 060 – 062 – the number of monthly child care benefits. For example, if during the entire 3rd quarter you paid benefits to one employee, enter the number 9 in line 060;
– in lines 040, 050 and 090 – the number of benefits.

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

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

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

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

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

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. In the calculation for the 3rd quarter of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for the 3rd quarter of 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions;
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:

– amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:

– on line 061 – from a base that does not exceed the limit (RUB 876,000);
– on line 062 – from a base that exceeds the limit (RUB 876,000).

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

Subsection 1.2: medical contributions

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

• line 010 – total number of insured persons for the 3rd quarter of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:

– not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

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

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

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

• “1” – direct payments of insurance coverage (if there is a pilot social insurance project in the region);
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons for the 3rd quarter of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:

– amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

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

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

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

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

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

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

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

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Some calculations for insurance premiums submitted to the Federal Tax Service in 2017 indicate negative amounts of accrued contributions. Such data cannot be reflected on the individual personal accounts of insured persons. In this regard, policyholders who have made such an error must submit an updated calculation. The Federal Tax Service reported this in letters dated 08.23.17 No. BS-4-11/, dated 08.24.17 No. BS-4-11/ Also in these letters it is reported that in line 090 the amount is always reflected in a positive value (that is, you cannot put minus). How, then, can you report that the cost of benefits exceeds the assessed contributions? To do this, you need to specify the corresponding line attribute. Namely:

• “1” - “amount of insurance premiums payable to the budget”, if the amount calculated using the above formula is greater than or equal to 0;
• “2” - “the amount of excess of expenses for payment of benefits over calculated insurance premiums”, if the amount calculated according to the above formula is less than 0.

If the calculation contains negative values, the inspectors will require the necessary changes to be made and an updated calculation to be submitted to the inspection.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for the 3rd quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

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

• on line 050 - for the reporting period (3rd quarter) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (Q3 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

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

• on line 090 – for the reporting period (3rd quarter of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

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

• on line 110 – for the 3rd quarter of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

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

• on line 120 – for the 3rd quarter of 2017
• on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

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

With this combination, the calculation for the 3rd quarter of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371.

You can also find a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for the 3rd quarter of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for the 3rd quarter of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the calculation (reporting) period for the payer as a whole does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (Clause 7, Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for the 3rd quarter of 2017.

All employers submit the DAM for the 3rd quarter of 2018, even if they did not actually conduct business. How to fill out insurance premium calculations correctly and what to pay special attention to? Where can I download the form and sample of filling out the ERSV for the 3rd quarter of 2018 for free? The answers to these and other questions, as well as detailed instructions for entering accounting data into the DAM for the 3rd quarter, will be discussed in the material below.

Who passes the ERSV for the 3rd quarter of 2018

ERSV is submitted to the Federal Tax Service by all employers: legal entities and individual entrepreneurs.

Attention! If there were no accruals in favor of employees, policyholders are required to submit a zero calculation, indicating the values ​​“0” in the required sections and appendices. Entrepreneurs who do not employ hired personnel have the right not to submit this form.

Policyholders will submit the DAM for the 3rd quarter of 2018 to the tax authorities in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@ (KND 1151111). Officials did not make any changes to the DAM form in the 3rd quarter of this year.

For the 3rd quarter, the DAM form is filled out using data on insurance premiums accrued on an accrual basis from payments to workers during the first 9 months of the calendar year. The last day on which an accountant can submit the DAM for the 3rd quarter of 2018 without negative consequences for his company is October 30, 2018 - Tuesday. In case of delay, the tax authorities will impose penalties.

Important! For late submission of the ERSV, tax authorities also have the right to block the current account. Details

Nuances of filling out the DAM report for the 3rd quarter of 2018

For 9 months of 2018 the following is filled out:

On the title page, when entering accounting information into the DAM for the 3rd quarter, enter code 33 in the “Calculation (reporting) period” field. Otherwise, the DAM title book for 9 months is filled out in the same way as for the first half of 2018.

The amounts of insurance premiums in a single DAM for 9 months are recorded on an accrual basis. In section 1 on lines 030, 050, 070, 090, 110, 120 the data is indicated in the total amount for January - September, and for lines 031-033, 051-053, 071-073, 091-093, 111-113, 121-123 - directly for the 3rd quarter, broken down by month.

ATTENTION! Lines of section 1 that are prohibited from being filled in simultaneously:

• block of lines 110 -113 - fixes the amount of social contributions for VNIM to be paid;
• block of lines 120 -123 - contains the amount of excess of social payments over social contributions for VNiM.

For lines 010-062 of subsection 1.1 and lines 010-060 of subsection 1.2 of Appendix 1 to Section 1 of the DAM for the 3rd quarter, similar filling rules apply - data on accrued contributions is indicated:

• cumulative total since the beginning of 2018;
• in total for the last 3 months of the reporting period, in this case for July, August, September;
• for each month 3 quarters separately.

Sample of filling out the DAM for the 3rd quarter

To help you understand the sequence and procedure for entering accounting data into a single DAM for the 3rd quarter of 2018, our experts filled out a calculation for you based on the following data:

LLC "Quorum" on OSN outsources accounting and tax accounting of small companies. Contribution rates are standard, there are no benefits.

The staff includes 3 specialists with whom employment contracts have been concluded; there are no contractors:

Quorum transfers social benefits to employees and then reimburses them from the Social Insurance Fund.

When submitting the DAM for the 3rd quarter of 2018, the Quorum accountant will fill out the title page and all mandatory sections, subsections and appendices. Please note that Quorum will submit the DAM with completed Appendix 3 of Section 1, since the company has social payments in favor of Alina Georgievna Fedorenko. In section 3, the legal entity will indicate the personal data of each member of the workforce, as well as payments to them and accrued pension contributions.

We recommend that you familiarize yourself in more detail with the ERSV sample for 9 months of 2018 at link .

Results

The DAM for the 3rd quarter of 2018 is filled out according to the same rules as in the 2nd quarter.

During this year, officials issued several important clarifications on the nuances of filling out a single calculation, as well as on the issues of calculating social contributions. A special section on our website will help you read about them, as well as learn about all the innovations in a timely manner.