In this article you will learn how to test a calculation file for insurance premiums in online and offline Buchsoft programs.

Before sending the calculation file for insurance premiums to the tax office, it must be checked for compliance with the control ratios.

The control ratios are directed:

Some ratios provide for reconciliation of data from the current reporting period with information from the previous reporting period accepted by the Federal Tax Service.

Checking the calculation file for compliance with control ratios is implemented in all Bukhsoft programs, as well as in the Bukhsoft Online online service.

The calculation is checked through 500 control ratios.

How to test a file in Bukhsoft offline programs

How to test a file in the Bukhsoft Online online service

How to test a file in the CheckXML+2NDFL program

To use offline testing in the CheckXML+2NDFL program, first put the file that is being prepared for sending to the tax office, and all files for the reporting period that have already been accepted by the tax office, into one folder. Then in the main menu of the program, select Testing reporting / Testing files of the Federal Tax Service and FSRAR. A file selection form will appear on the screen. To start testing, select any of the files in the folder you created earlier.

Once the check is completed, a protocol with the results of testing the file will be displayed on the screen.

In order to correctly enter indicators into the calculation of insurance premiums, control ratios (CRs) have been developed. Recommendations to help accountants were issued by the Federal Tax Service in the Russian Federation in Letter No. BS-4-11/4371@ dated March 13, 2017. Let’s figure out what exactly this document contains and how to use the given methodology to check a single insurance report.

The current form of calculation used in 2017 was approved in Order No. ММВ-7-11/551 dated 10.10.16. The form is used for submitting reports, starting from the 1st quarter, to the territorial bodies of the Federal Tax Service. The document consists of a title page and 3 sections, which reflect accrued contributions and personalized information for all insured persons.

It is not enough to submit reports on time; it is also necessary to correctly reflect all the data, without discrepancies in the total amounts and accruals for individual employees. You can quickly check the control ratios for calculating insurance premiums using intra-document and inter-document indicators given in Letter No. BS-4-11/4371@. The mathematical methodology also includes a cross-comparison of calculation data for insurance premiums and 6-NDFL. Working algorithms are also used by tax inspectors to identify mistakes made by taxpayers.

Basic control ratios for calculating insurance premiums

The commented letter contains control ratios in the report for calculating insurance premiums, formatted in a table indicating the following data:

1. Formulas used for rows and sheets of the reporting type.
2. Possible violations when errors are detected.
3. Actions of tax authorities upon detection of this violation.

In total, the CS contains 313 control points, at which the IC (insurance premium report) is checked for correct completion. The method of correlation between calculation and 6-NDFL reveals the ratio of the total accrued income of an individual minus his income in terms of dividends. The formula looks like this:

• (Line 020 section 1 6-NDFL minus line 025 section 1 6-NDFL) must be greater than or equal to line 030 column. 1 subsection 1.1 section 1 ST.

Practical work shows that the established relationships are sometimes impossible to fulfill. For example, an employee can receive not only a salary, dividends, but also benefits or maternity leave. In this case, the result of the formula will not coincide with the control indicators and additional explanations will need to be provided to the tax authorities indicating the rationale for the discrepancies.

The full CS table is posted in the Letter. Taxpayers are recommended to perform at least an inter-document check, which is most important when submitting reports. The first type of correlations for inter-document indicators is given above, the second looks like this:

• Submission 6-NDFL obliges companies to submit SV - violation of this norm entails the need to send the taxpayer a requirement to submit reports.

Among the internal documents, insurance calculation indicators are checked. The table shows that the technique reveals the slightest errors and inaccuracies, so creating the form not manually, but using computer programs will allow you to fill out the report as correctly as possible. Especially if the employer has an expanded staff of employees.

Checking control ratios for calculating insurance premiums

Let’s clarify how to check the unified calculation of insurance premiums using control ratios from the Federal Tax Service Letter. A list of abbreviations used in the applied methodology is given in the document. For example, this:

• AO – stands for arithmetic error.
• NA – stands for tax agent.
• DT – stands for additional. rate.
• OPS/OMS/OSS – denotes compulsory pension/medical/social insurance.
• POP - indicates the previous reporting period.

Let's look at what the following CS means under section 1 of the SV:

line 030 section 1 SV op = line 030 section. 1 SV pop + line 031 section. 1 SV op + line 032 section. 1 SV op + line 033 section. 1 SV op.

This formula uses abbreviations relative to the current period (OP) and the past (POP). The algorithm allows you to calculate the total amount of contributions for compulsory health insurance to be transferred to the budget, based on the sum of data on line 030 for the previous period and lines 031-033 for the current quarter. If the equality is not met, the taxpayer needs to check the information for all past quarters to identify errors. The Federal Tax Service inspector has the right to send a request to the company to provide explanations (clarifications), and if facts of violation of legislative requirements under Art. 100 Tax Code an inspection report will be drawn up.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The first new calculation of insurance premiums must be submitted to the Federal Tax Service for the first quarter of 2017 by May 2, then quarterly with an accrual total

Starting from the new reporting period of 2017, that is, from the first quarter, all policyholders are required to submit to the tax authorities at the place of registration of the company (if the company has separate divisions that pay salaries to individuals, then at their location) or the place of residence of the merchant in the status of individual entrepreneur, a new calculation of insurance premiums. Out of habit and for convenience, the calculation is called the RSV, although in the order of the tax authorities dated October 10, 2016 No. ММВ-7-11/551@, the form is called “Calculation of insurance premiums” and does not have an abbreviation. Submission form - KND 1151111.

Please note that if you submit clarifying information for billing periods preceding 2017, then, as before, they must be sent to pensioners using the previously valid form.

To calculate insurance premiums, use the functions and capabilities of the convenient program “Bukhsoft: Salaries and Personnel”.

Composition and filling rules

The Calculation form includes:

• Front page.
• Section 1 includes summary information on the payment of insurance contributions to the budget.
• Subsection 1.1 of Appendix No. 1 of Section 1 contains information on the calculation of pension contributions,
• Subsection 1.2 of Appendix No. 1 of Section 1 includes data on calculations of contributions for compulsory health insurance.
• Appendix No. 2 of Section 1 contains information on the calculation of social insurance contributions for illness and in connection with maternity.
• Section 3 is personalized data about all insured individuals of the policyholder.

The above parts of the form are mandatory for everyone; other applications and subsections of the Calculation are filled out and submitted only if the data is available.

Procedure for filling out the RSV 2017

Next, you should go to Subsection 1.1 of Appendix No. 1 of Section 1 and fill out information about pension contributions. To do this, you need to summarize and transfer the information from the already completed Section 3. Please note that the indicators in Section 3 in total must coincide with the data in Subsection 1.1.

Afterwards, we proceed to filling out information on compulsory medical insurance for a single calculation of insurance premiums - Subsection 1.2 of Appendix No. 1 of Section 1. These values ​​are indicated only in this part of the form and do not appear anywhere else.

Then we begin to create Appendix No. 2 of Section 1 - mandatory social insurance contributions. If in the billing quarter the policyholder incurred expenses for sick leave and benefits paid to employees, then these indicators must be indicated in additional Appendix No. 3 of Section 1, and line 070 must be filled out in Appendix No. 2 of this Section.

The last thing to fill out is Section 1 itself, which contains summary information about the amounts of insurance contributions paid to the budget.

The new form of a single calculation for insurance premiums has continuous numbering of sheets, therefore, we number only completed sheets at the very end of data generation. In a special line on the Title Page we indicate the total number of sheets. Under each Section there is a place for the signature of the manager and the date, fill out these lines.

How to present RSV 2017?

The first new Calculation must be submitted to tax officials for the first quarter of the coming year, then quarterly with a cumulative total: for six months, nine months and for the calendar accounting year. Such requirements are spelled out in Article 423 and paragraph 7 of Article 431 of the Tax Code of the Russian Federation, the new edition of which came into force on the 1st of this year.

Deadlines for submitting the new form

With the advent of the new year and the new Calculation, the timing of its submission has also changed.

According to the requirements of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, the filing deadline is until the 30th day of the month following the billing quarter.

If the day for submitting information falls on a weekend or non-working holiday, then according to the general rule prescribed in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline is postponed to the next working day. Thus, in 2017, the calculation of the DAM 2017 must be submitted to the tax authorities:

• For the 1st quarter - until May 2, 2017.
• Six months before July 31, 2017.
• 9 months - until October 30, 2017.
• For 2017 - until January 30, 2018.

Return back to

We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. Since April 30 falls on a Sunday, and May 1 is a public holiday, the calculation must be submitted no later than May 2, 2017.

Now is the time to start collecting the necessary information for a new report. By properly preparing all the data, you will minimize the risk of controllers detecting discrepancies. Tax officials will check the information provided using a certain methodology. In total, the calculation includes 311 internal comparison control points. But, more importantly, officials will compare the Calculation with indicators from 6-NFDL. We will look at what information should converge in today’s material.

According to the regulatory legal provisions of the RSV 2017, the tax authorities will not accept it in two cases:

The data from Section 1 and the total indicator of all insurance premiums for Section 3 of the new calculation do not agree;

Errors were found in information about employees (incorrect full name, SNILS, TIN).

If other discrepancies are found, the DAM 2017 will be accepted, but during the inspection process the inspectors will require clarification, which must be sent or the report corrected within 5 working days (Clause 3 of Article 88 of the Tax Code of the Russian Federation).

The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11/4371@, which provides the control ratios of the DAM 2017 and examines some contradictory situations. We talked about this letter in one of our previous articles:

If errors are identified that prevent tax authorities from accepting the calculation, officials will notify the company. After making corrections, the calculation must be sent again.

In this case, you need to submit not a “corrective” calculation, but a “primary” calculation, but with the errors corrected. On paper, the updated “primary” calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via TKS - within 5 working days (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Let's look at what information from other mandatory reports will be checked by tax inspectors with data in the DAM 2017 for the first quarter of 2017.

RSV 2017 and SZV-M

Tax officials will check lines 070 to 100 of Section 3 of the RSV 2017 with personalized information about employees (in the same way, the Pension Fund verifies the employee’s data in SZV-M). Inspectors will check for discrepancies in the full names of employees, SNILS numbers and, if available, TIN. The verification will be carried out from the automated information system database.

If even one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company about this.

Addition to the article: the inclusion of data from the SZV-M form in section 3 of the Calculation of insurance premiums to the Federal Tax Service is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06/22747.

Intra-settlement check

Inspectors will also be interested in the correctness of the data entered into the DAM 2017 on the number of insured persons. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 appendix 1, appendix 2 to Section 1 of the Calculation.

Controllers will review information about the number of all insured persons and check whether this number is not less than the number of employees from whose salaries insurance premiums are calculated. The number of insured persons cannot be less than the number of employees working in the company for whom contributions are paid. Reconciliation will be carried out for each reporting month and if discrepancies are identified, explanations will be required. In response, you need to send a clarifying calculation to the Federal Tax Service at the place of registration.

RSV 2017 and 6-NDFL

Mainly, the new RSV 2017 will be checked only by tax authorities with 6-NDFL.

At the same time, one indicator is important to controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of the 2017 RSV.

Inspectors will check this line with line 020 of Section 1 6-NFDL, which indicates the amount of income of individuals. If the data does not add up, officials will demand an explanation from the company.

Please note that if you submitted 6-NDFL for the 1st quarter of 2017 to the Federal Tax Service, then the new RSV 2017 will also have to be submitted to the tax authorities. Moreover, this must be done even if in the reporting quarter all income paid to individuals was not subject to insurance premiums by law. This note was made in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@.

What's new?

In printed forms for pay slips, a new document has been added - a log of the issuance of pay slips

The ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) into the program information base via electronic document management (EDF) according to approved formats (Accounting-EDO menu) has been implemented.

When calculating/recalculating vacation and vacation compensation, printing of a non-unified form for calculating average earnings has been added

New indicators in the "Counterparty Monitoring" section. Improved stability.

Added a new mode: "Salaries and personnel -> Calculation of dividends"

The ability to import from Bukhsoft Simplified System software has been added to the "Import from Bukhsoft programs" mode

Import of data from BukhSoft software products has been implemented. Menu "Settings and service", "Import, export", "Import from Bukhsoft programs"

Implemented output of form P-4 (statistics) to magnetic media

Tax return on the estimated income of an individual (form 4-NDFL, KND 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

New form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-NDFL -> Certificates to different OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMO in different month ranges

Unified calculation of insurance premiums

Reporting to the Federal Tax Service in 2018 - news

In "Taxpayer PRO" the functionality "Reconciliation of 6-NDFL data with 2-NDFL data" has been expanded with new reporting forms. The indicators of 2-NDFL, 6-NDFL, Calculation of insurance premiums, reporting in the form of SZV-M and SZV-STAZH are reconciled. Any discrepancies found are reflected in the reconciliation protocol.

PC "Taxpayer PRO": The "Calculation of Insurance Premiums" report is adapted to a large amount of data from Section 3 (Personalized information about insured persons)

PC "Taxpayer PRO": Implemented automatic filling of the calculation of insurance premiums (including corrective forms)

The calculation is implemented in the Taxpayer PRO PC

In 2017, with the reporting for the 1st quarter, a new calculation of insurance premiums must be submitted to the Federal Tax Service. A new calculation of insurance contributions to the Federal Tax Service was introduced in 2017 in connection with the transfer of the administration of contributions to the Tax Service.
The calculation form was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@

And they were cancelled, this is due to the fact that contributions from January 1, 2017 were transferred to the Federal Tax Service by Federal Law dated July 3, 2016 No. 243-FZ. The last reporting period was the 4th quarter. The deadline for submitting RSV-1 is until February 15 for a paper report, until February 20 for an electronic report for the 4th quarter of 2016.
Federal Law dated July 3, 2016 No. 243-FZ

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Deadlines for submitting calculations for insurance premiums to the Federal Tax Service in 2018

The calculation must be submitted at the end of each reporting period to the Federal Tax Service. The deadlines are the same for companies that report on paper and via the Internet - the 30th day of the month following the reporting quarter.

PC "Taxpayer PRO"

PC "Taxpayer" - designed for accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Federal Social Insurance Fund in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCC) with an electronic digital signature (EDS).

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