Calculation of insurance premiums section 1. Calculation of insurance premiums

Soon, all insured employers will have to submit to the IFTS the 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 in the calculation of the cumulative 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-personal income tax? How to correctly show benefits reimbursed and FSS? 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 the calculation for the 3rd quarter

The calculation of insurance premiums for the 3rd quarter of 2017 must be submitted to the IFTS by all insurers, in particular:

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

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

  • employees under labor contracts;
  • performers - individuals under civil law contracts (for example, contracts for work or services);
  • CEO, who is the sole founder.

Note that the calculation must be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct any activity at all, does not accrue payments to individuals and does not have movements on settlement accounts, then this does not cancel the obligation to submit the calculation of insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the IFTS (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 IFTS no later than the 30th day of the month following the reporting (billing) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day after it (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, six months, nine months. The settlement 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 (RSV) for the 3rd quarter must be submitted to the IFTS no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. This form has been in use since 2017. The composition of the calculation is as follows:

  • title page;
  • a 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 the insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments individuals, without fail, must 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):

  • title page;
  • section 1;
  • subsections 1.1 and 1.2 of Appendix 1 to section 1;
  • annex 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 applications in the composition. Let us explain in the table the composition of the calculation:

Calculation for the 3rd quarter: which sections and who fills out
Title page Filled in 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 annexes 1 and 2 to section 1, section 3Fill in all organizations and individual entrepreneurs who 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 1Organizations and individual entrepreneurs listing insurance premiums at additional rates
Appendices 5 - 8 to section 1Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1Organizations 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 1Organizations and individual entrepreneurs that paid income from January 1 to September 30, 2017 to students who worked in student teams
Annexes 3 and 4 to Section 1Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to September 30, 2017 (that is, are associated with reimbursement from the FSS or payments from federal budget)
Section 2 and Appendix 1 to Section 2Heads of peasant farms

In what order should I fill it out?

Start filling out the title page. Then form section 3 for each employee you had in the 3rd quarter. After that, fill out the Annexes to Section 1. And lastly, Section 1 itself.

Calculation methods

Transfer the calculation of insurance premiums for the 3rd quarter of 2017 to the territorial tax service can be done in two ways:

Completing the calculation for the 3rd quarter: examples

Most policyholders will complete the calculation of insurance premiums 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 in the most common sections, as well as give examples and samples.

Title page

On the cover page of the calculation of insurance premiums for the 3rd quarter of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the field "Settlement (reporting) period (code)" indicate the code of the settlement (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”.

IFTS code

In the "Represented in 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 particular region on the website of the Federal Tax Service using the official service.
https://service.nalog.ru/addrno.do

Presentation place code

As this code, show a numerical value indicating the affiliation of the IFTS, to which the RSV for the 3rd quarter of 2017 is surrendered. Approved codes are presented in the table:

Code Where is the calculation
112 At the place of residence of an individual who is not an entrepreneur
120 At the place of residence of an individual entrepreneur
121 At the place of residence of the lawyer who established the law office
122 At the place of residence of a notary engaged in private practice
124 At the place of residence of a member (head) of a peasant (farm) economy
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 a separate subdivision
335 At the location of a separate subdivision of a foreign organization in Russia
350 At the place of registration of an international organization in Russia

Name

The name of the organization or the full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Between words there is one free cell.

OKVED codes

In the field "Type code economic activity according to the OKVED2 classifier" indicate the code according to the All-Russian classifier of types of economic activity.

Types of activity and OKVED

In 2016, the OKVED classifier was in force (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEEC2 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 a possible filling of the title page as part of the calculation of insurance premiums (RSV) 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 in by citizens who submit a calculation for hired workers, if he did not indicate his TIN in the calculation. In 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 favor of which payments were accrued for the 3rd quarter of 2017 within the framework of labor relations and civil law contracts.
Subsection 3.1 of section 3 shows the personal data of the insured person - the recipient of income: full name, TIN, 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 premiums for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to a citizen of the Russian Federation in the 3rd quarter of 2017. The contributions to compulsory pension insurance accrued from them are formed as follows:

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

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 transferred to employees. The term 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 about him only. If you submit calculations in electronic formats, then you will need to print paper duplicates.

Hand the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract. An extract must be prepared for the entire period of work starting from January 2017.

Annex 3 to Section 1: Benefit Expenses

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

In this appendix, show only Social Security benefits accrued in the reporting period. The date of payment of the benefit and the period for which it is accrued do not matter. For example, the allowance accrued at the end of September, and paid in October 2017, show in the calculation for the 3rd quarter. Sick leave, which is open in September and closed in October, reflect only in the calculation for the year.

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

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

  • in column 1, indicate in 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. In lines 060 - 062, indicate the number of employees who received benefits (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 FSS;
    - in lines 060 - 062 - number monthly benefits for child care. For example, if during all 3 quarters you paid benefits to one employee, put the number 9 in line 060;
    - in lines 040, 050 and 090 - the number of benefits.

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

  • paid 3 sick days. At the expense of the FSS, 15 days were paid, the amount was 22,902.90 rubles;
  • accrued to one employee a benefit for caring for the first child for July, August, September at 7,179 rubles. The benefit amount for 3 months was 21,537.00 rubles. In total, benefits accrued - 44,439.90 rubles. (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 insurance premiums for compulsory pension insurance";
  • subsection 1.2 "Calculation of insurance premiums for compulsory health insurance»;
  • subsection 1.3 "Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 tax code RF";
  • subsection 1.4 "Calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations."

In line 001 "Payer's 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 annexes 1 to section 1 (or separate subsections of this annex) as there are tariffs applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling in the mandatory subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:

  • line 010 - the 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 - the amount of accrued payments and remuneration 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:

    • - the amount of payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);
    - the amount of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, 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 - the basis for calculating pension contributions;
  • line 051 - the basis 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 value (876,000 rubles);
    - on line 062 - from a base that exceeds the limit value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data in total 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 health insurance premiums. Here is the principle of forming lines:

  • line 010 - the 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 - the amount 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 on line 030 are not shown;
  • on line 040 - the amount of payments:

    • - not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
    - the amount of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, 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 amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

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

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 section: 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 payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood:

  • "1" - direct payments of insurance coverage (if in the region pilot project FSS);
  • "2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).
  • line 010 - the total number of insured persons for the 3rd quarter of 2017;
  • line 020 - the amount 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 in itself:

    • - the amount of payments not subject to insurance premiums 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 contracts for an author's order (clause 8, 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 amounts from 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 respect of each insured person).

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

Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if they have an 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 the activities specified in subparagraphs 19, 45–48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9, paragraph 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled in by organizations and individual entrepreneurs paying income to foreigners temporarily staying in Russia. For this line, it is required to show 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 of the kind, zeros.

On line 060 - enter insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. 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, in it show the amounts that the FSS bodies reimbursed for sick leave, maternity benefits and other social benefits.

Show on line 080 only the amounts reimbursed from the FSS in 2017. Even if they refer to 2016.

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

If you get the amount of contributions payable, put the code "1" in line 090. If the amount of expenses incurred turned out to be more than the assessed contributions, then include the code “2” in line 90.

In some calculations for insurance premiums submitted to the IFTS in 2017, negative amounts of assessed contributions are indicated. Such data cannot be reflected in the individual personal accounts of the insured persons. In this regard, policyholders who have made such a mistake 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, to report that the cost of benefits exceeded the assessed contributions? To do this, you need to specify the appropriate attribute of the line. Namely:

  • "1" - "the amount of insurance premiums payable to the budget", if the amount calculated according to the above formula is greater than or equal to 0;
  • "2" - "the amount of excess of expenses for the payment of benefits over the 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 you to make the necessary changes and submit an updated calculation to the inspection.

Section 1 "Summary of insurance premiums"

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

Pension contributions

On line 020, indicate the CCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance that must be paid to the above CSC:

  • on line 030 - for reporting period cumulative total (from January to September inclusive);
  • in lines 031-033 - for the last three months of the settlement (reporting) period (July, August and September).

Medical contributions

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

  • on line 050 - for the reporting period (Q3) on an accrual basis (that is, from January to September);
  • in 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 rates. On lines 070-073 - the amount of pension contributions at additional rates:

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

Supplementary Social Security Contributions

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

  • on line 090 - for the reporting period (Q3 2017) on an accrual basis (from January to September inclusive);
  • in lines 091-093 for the last three months of the reporting period (July, August and September).

Social Security Contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with motherhood. 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);
  • in lines 111–113 for the last three months of the settlement (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
  • in lines 121-123 - July, August and September 2017.

If there was no excess of expenses, then put zeros in this block.

When the calculation does not pass the IFTS check: errors

You cannot fill in at the same time:

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

With this combination, the calculation for the 3rd quarter of 2017 will not be verified 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 13.03. 2017 No. BS-4-11/4371.

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

Liability: possible consequences

For late submission of the calculation of insurance premiums for the 3rd quarter of 2017, the Federal Tax Service Inspectorate may fine the organization or individual entrepreneur 5 percent of the amount of contributions that is payable (surcharge) on the basis of the calculation. Such a fine will be charged for each month (full or incomplete) 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 1000 rubles. For example, if the contributions for the calculation are fully paid on time, then the penalty for late submission of the calculation will be 1000 rubles. If only a 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 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 premiums for pension insurance from a base not exceeding the limit for each of the last three months of the settlement (reporting) period as a whole for the payer does not correspond to the information on the amount of premiums for pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise in the event that false personal data identifying insured individuals are indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).

It is required to eliminate such inconsistencies within five working days from the date when the Federal Tax Service sends a corresponding notification to electronic form, or within ten working days if the notice is sent "on paper". If you meet the deadline, then the date of submission of the calculation for insurance premiums will be the date of submission of the calculation, which was initially recognized as not submitted (clause 6, article 6.1, clause 7, 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 April 21, 2017 No. 03-02-07 / 2 / 24123 indicated that the calculation of insurance premiums not submitted on time to the IFTS is not a basis for suspending operations on the accounts of the payer of insurance premiums. That is, blocking the account for being late with the calculation for the 3rd quarter of 2017 should not be feared.

Calculation of insurance premiums in 2019 with zero reporting made according to certain rules. Let's figure out why this obligation cannot be avoided and which sections of the calculation need to be submitted. Also, our specialists have prepared a sample filling of zero ERSV.

No one was paid anything - is reporting on contributions necessary?

If your company does not conduct actual activities, does not have employees on its staff and does not organize work under the GPA (civil law contracts), it does not need to pay individuals for the work performed. In such a situation, there is nothing to fill in the calculation - the necessary data are missing.

How to issue null declaration for VAT, find out.

It will not be possible to completely refuse to issue a report - in this case, it is necessary to fill out a zero calculation for insurance premiums (letter of the Federal Tax Service dated 12.04.2017 No. BS-4-11/6940@).

Do not ignore the opinion of controllers, as it may follow:

  • account blocking (letter of the Federal Tax Service No. ED-4-15/1444 dated January 27, 2017), although officials of the Ministry of Finance do not agree with this (letter No. 03-02-07/2/24123 dated April 21, 2017);
  • a fine of at least 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

If it was not possible to avoid the fine, when paying it, use the following algorithm:

  • allocate its amount to the budgets of three state off-budget funds;
  • issue 3 payment orders;
  • transfer each part of the fine to your CSC (letter of the Federal Tax Service dated 05.05.2017 No. PA-4-11 / 8641).

Find out more about the procedure for transferring a fine at the link.

The Federal Tax Service issued (and agreed with the Ministry of Finance) an explanation on the preparation of an insurance report in the absence of activity for the payer of contributions (letter of the Federal Tax Service dated 02.04.2018 No. GD-4-11/6190@).

According to the position expressed by officials, regardless of the presence or absence of activity, the composition of the calculation is as follows:

  • title page;
  • section 1: summary amounts of insurance premiums (subsections 1.1 for pension contributions, 1.2 for medical contributions, annexes No. 1 and 2 to section 1);
  • section 3: personalized information about the insured persons.

In the letter, the tax authorities reminded about the rules for filling out the calculation (clause 2.20 of the Procedure for filling it out - read it at the link).

Apply the following algorithm:

  • fill in the cells for sum and quantitative values ​​with zeros;
  • cross out the remaining unfilled familiarity.

To avoid technical difficulties with the formation of the calculation file and its sending via electronic communication channels, it is better to fill in the cells for the BCC.

The nuances of connecting to the electronic reporting system are described in the material “How to connect electronic reporting for an LLC?” .

How to submit a zero unified calculation of insurance premiums to the tax office

To submit a zero calculation of insurance premiums in 2019 , you will need:

  • fill out the calculation form - download it from the link;
  • check the correctness of the entered data (what ratios to check, find out);
  • send the calculation to the tax authorities no later than the 30th day of the month following the end of the quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Before filling out the report, check in advance:

  • passport data, full name, SNILS and TIN of the insured persons;
  • when entering the surname, pay attention to the presence of the letters “e” and “e” in them (Soloviev, Vorobyov) - in them “e” cannot be replaced by “e”, otherwise the inspectors will not accept the calculation.

The scheme of work with zero calculation is practically the same as filling out this report in the presence of payments to employees - the differences are only in the amount of data entered.

If you already have the skills to fill out the RSV-1, RSV-2, RV-3 and 4-FSS, there will be no particular difficulties, since a single calculation of contributions since 2017 combines them without unnecessary and duplicate information.

Example of a zero insurance calculation

Let's look at an example of how to fill out the calculation of insurance premiums in 2019 with zero reporting.

Sigma LLC was founded at the beginning of the year. Its sole founder, Kudryashov A. L., planned to use this company for installation plastic windows, which were produced by his other company - Plastic Windows LLC.

All companies were under a single management, accounting and reporting were carried out by a unified accounting department, the staff of which belonged to the company Plastic Windows LLC.

The process of recruiting window assemblers and other technical personnel was delayed, and the first employees in the staff of Sigma LLC appeared after July 1.

The accountant responsible for reporting on all companies of the founder of Sigma LLC filled out the second zero insurance report for this company using the following scheme:

  • to design the title page, he used the registration documents of Sigma LLC;
  • for the cells of sections and applications, he used "0" and "-" (except for the TIN and KPP at the top of each completed page and cells with CCC).
  • to draw up section 3, he used the personal data of the sole founder-general director (recognized as an insured person).

How he did it, see the sample zero calculation for insurance premiums for 2019 .

Results

Filling out a zero calculation for insurance premiums is mandatory even in the absence of indicators. To fill out the title page for calculating insurance premiums in 2019 with zero reporting, standard data about the company is sufficient. Put zeros in the cells of sections 1 and 3, intended for sums and quantitative indicators, cross out the remaining empty familiarity.

It is better to fill in the fields for the CSC, otherwise it may be difficult to generate an electronic insurance report.

You need to report on insurance premiums to the IFTS, and not, as it was before, to extra-budgetary funds.

The tax authorities have developed a new form of calculation that replaces the previous calculations of 4-FSS and RSV-1, it must be applied starting from reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. In addition, for the payment of insurance premiums are now used new CSCs.

More about new form, as well as the procedure for filling it out with an example - in this article.

The procedure for submitting the Calculation of insurance premiums in 2017

Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting the calculation is the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). The first report under the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.

With an average number of more than 25 people, a single calculation should be submitted only in electronic form, the rest can submit it on paper. Please note that now the due date for the calculation of contributions from 2017 is the same for all policyholders, regardless of how they present the calculation.

Important: the calculation is considered not submitted if the pension contributions for each employee in the amount do not match the final value FIU contributions. After receiving notification of this from the IFTS, the insured has 5 days to eliminate the error, otherwise the fine cannot be avoided.

How to fill out the Calculation of insurance premiums in 2017

The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. Without fail, all insurers submit the following parts of the Calculation:

  • Title page,
  • Section 1, containing summary data on insurance premiums payable to the budget,
  • Subsection 1.1 of Appendix No. 1 of Section 1 - calculation of pension contributions,
  • Subsection 1.2 of Appendix No. 1 of Section 1 - calculation of MHI contributions,
  • Annex No. 2 of Section 1 - calculation of social insurance contributions in case of temporary disability and in connection with motherhood,
  • Section 3 - personalized information about the insured persons.

Other subsections and appendices are presented if there is data to fill them.

The calculation is filled in rubles with kopecks. Blank cells are filled with dashes. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation of October 10, 2016 No. ММВ-7-11/551.

In the 1st quarter of 2017, Alfa LLC accrued insurance premiums from payments to 1 employee, he is also the head. The organization works on the simplified tax system and applies the basic rate of insurance premiums.

Taxable payments to Mikhailov I.P. amounted to 30,000 rubles a month. In January-March, they accrued insurance premiums for each month:

PFR (22%) - 6600.00 rubles each, CHI (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.

The total amount of contributions of Alpha LLC for the 1st quarter: PFR (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.

It will be more convenient to fill out the sections for calculating insurance premiums in 2017, an example of which we are considering, in the following sequence:

  • First, let's fill section 3 personalized information. This section is filled out for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation should correspond to their number.
  • The next step is to fill subsection 1.1 of annex 1 section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must match the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
  • Next, fill in subsection 1.2 of annex 1 of section 1 on contributions to the OMS. Indicators of insurance premiums for medical insurance are reflected only in this section of the Calculation.
  • Insurance premiums in terms of social insurance are calculated in annex 2 section 1. If social insurance expenses (sick leave, benefits) occurred in the billing period, then this should be reflected in Appendix 3 to Section 1, which means that line 070 of Appendix 2 of Section 1 must be completed. In our example, there were no such expenses, so Appendix 3 does not we fill.
  • After filling in the sections for each type of contribution, the last one is filled in summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, therefore, in our example, the codes of 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
  • In conclusion, we number all the completed sheets of the Calculation and indicate their number in a special line Title page. Under each section we put the signature of the head and the date.

Unified Calculation of insurance premiums. Sample Fill

Insurance premiums example 1st page

Section 1. Free data on the obligations of the payer of insurance premiums.

Insurance premiums example 2p

Insurance premiums example 3str

Annex 1. Calculation of the amounts of insurance premiums for compulsory pension and medical insurance to section 1.

Insurance premiums example 4str

Insurance premiums example 5str

Annex 2. Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1.

Insurance premiums example 6str

Insurance premiums example 7str

Section 3. Personalized information about the insured persons.

Insurance premiums example 8str

Insurance premiums example 9str

Download the calculation form for insurance premiums for 2017

Deadlines for submissions in 2017:

  • for 1 sq. - 05/02/17 (due to April 30 falling on a day off);
  • for the half year - 07/31/17 (due to July 30 falling on a day off);
  • for 9 months - 30.10.17;
  • for 2017 - 30.01.18.

These terms are the same for both paper and electronic formats.

A single calculation has the form according to KND 1151111 and is presented:

  • page 1 - title page;
  • p.2 - fill in information about an individual who is not an individual entrepreneur who uses hired labor;
  • pages 3 and 4 - section 1 - summary data for the period on the amount of contributions, indicating the relevant CCC payable to the Federal Tax Service, broken down by pension (including separately shown additional contributions), health insurance, and social insurance;
  • line 5 - subsection 1.1 to appendix 1 to section 1 pension contributions are considered - by analogy with RSV-1;
  • page 6 - subsection. 1.2 to Annex 1 medical contributions are considered;
  • p.7 - subsection 1.3.1 to appendix 1 calculation of additional pension contributions paid without special assessment;
  • p.8 - subsection 1.3.2 to appendix 1 calculation of additional contributions to the OPS paid according to a special assessment;
  • p.9 - subsection 1.4 to appendix 1 calculation of additional social contributions for miners, pilots;
  • p.10-11 - appendix 2 to section 1 - calculation of contributions for disability and maternity - by analogy with 4-FSS;
  • line 12 - appendix 3 to section 1 - OSS expenses for the payment of benefits;
  • p.13-14 - appendix 4 to section 1 - payments from the federal budget to persons affected by the Chernobyl disaster;
  • lines 15-18 - appendices 5, 6 and 7, 8, 9 to section 1 - are filled in by payers of contributions at reduced rates;
  • lines 19-20 - appendix 10 to section 1 - are filled in by payers making payments to students for activities in student teams under labor contracts and GPC;
  • p.21 - section 2 - fill in the heads of the peasant farm on the amounts of contributions to the OPS and OMS paid for themselves;
  • line 22 - appendix 1 to section 2 - calculation of the amounts indicated in section 2;
  • pp. 23-24 - section 3 personalized data about employees.

Those sheets of the insurance premium calculation form to which the payer is related are filled out.

The sheets are similar in content to the form RSV-1 and 4-FSS. In addition, the content of the report also includes RSV-2 indicators.

In general, the calculation form in the Federal Tax Service for insurance premiums consists of three large sections:

  • the first shows data on insurance premiums for employees, including those at reduced rates;
  • in the second - information and calculation of KFH contributions;
  • in the third - personalized data.

When filling out the calculation form, you need to decide what information needs to be reflected in the report, if there is a right to apply reduced tariffs, is there an obligation to pay additional pension contributions to separate categories workers.

If the payer does not pay additional contributions to the OPS, is not entitled to reduced tariffs and is not a peasant farm or an individual without an individual entrepreneur who hires workers, then the following unified calculation sheets must be filled out in the form:

  • title page;
  • section 1 - the final amounts of contributions payable for various CCCs are presented;
  • annexes 1.1 and 1.2 to it under GPT;
  • appendix 2 to it on compulsory medical insurance;
  • annex 3 to it - when paying benefits in connection with maternity and sick leave;
  • section 3 - personalized data is filled in for all insured employees for the last three months of the period. A separate section 3 is filled out for each insured person.

When filling out the calculation for the 1st quarter, you do not need to specify personalized information.

If an organization or individual entrepreneur has employees working in harmful or dangerous conditions in respect of which additional pension contributions are required, then in the calculation for the 1st quarter of 2017, either subsection 1.3.1 or 1.3.2 to Appendix 1 must be completed.

If there is a right to reduced tariffs in accordance with the norms of the Tax Code of the Russian Federation, then one of the applications from 5 to 9-1 to the first section can be filled out.

When filling out the calculation form, you must be guided by the Filling Procedure attached to the order of the Federal Tax Service.

Based on materials: spmag.ru, rabotniks.ru

It is necessary to report on insurance premiums in 2017 to the IFTS, and not to extra-budgetary funds. The tax authorities have developed a new form of calculation that replaces the previous calculations of 4-FSS and RSV-1, it must be applied starting from reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.

Read more about the new form, as well as how to fill it out with an example, in this article.

The procedure for submitting the Calculation of insurance premiums in 2017

Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting the calculation is the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). The first report under the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.

With an average number of more than 25 people, a single calculation should be submitted only in electronic form, the rest can submit it on paper. Please note that now the due date for the calculation of contributions from 2017 is the same for all policyholders, regardless of how they present the calculation.

Important: the calculation is considered not submitted if the pension contributions for each employee in total do not coincide with the final value of the PFR contributions. After receiving notification of this from the IFTS, the insured has 5 days to eliminate the error, otherwise the fine cannot be avoided.

How to fill out the Calculation of insurance premiums in 2017

The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. Without fail, all insurers submit the following parts of the Calculation:

  • Title page,
  • Section 1, containing summary data on insurance premiums payable to the budget,
  • Subsection 1.1 of Appendix No. 1 of Section 1 - calculation of pension contributions,
  • Subsection 1.2 of Appendix No. 1 of Section 1 - calculation of MHI contributions,
  • Annex No. 2 of Section 1 - calculation of social insurance contributions in case of temporary disability and in connection with motherhood,
  • Section 3 - personalized information about the insured persons.

Other subsections and appendices are presented if there is data to fill them.

The calculation is filled in rubles with kopecks. Blank cells are filled with dashes. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation of October 10, 2016 No. ММВ-7-11/551.

In the 1st quarter of 2017, Alfa LLC accrued insurance premiums from payments to 1 employee, he is also the head. The organization works on the simplified tax system and applies the basic rate of insurance premiums.

Taxable payments to Mikhailov I.P. amounted to 30,000 rubles a month. In January-March, they accrued insurance premiums for each month:

PFR (22%) - 6600.00 rubles each, CHI (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.

The total amount of contributions of Alpha LLC for the 1st quarter: PFR (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.

It will be more convenient to fill out the sections for calculating insurance premiums in 2017, an example of which we are considering, in the following sequence:

  • First, let's fill section 3 personalized information. This section is filled out for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation should correspond to their number.
  • The next step is to fill subsection 1.1 of annex 1 section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must match the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
  • Next, fill in subsection 1.2 of annex 1 of section 1 on contributions to the OMS. Indicators of insurance premiums for medical insurance are reflected only in this section of the Calculation.
  • Insurance premiums in terms of social insurance are calculated in annex 2 section 1. If social insurance expenses (sick leave, benefits) occurred in the billing period, then this should be reflected in Appendix 3 to Section 1, which means that line 070 of Appendix 2 of Section 1 must be completed. In our example, there were no such expenses, so Appendix 3 does not we fill.
  • After filling in the sections for each type of contribution, the last one is filled in summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, therefore, in our example, the codes of 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
  • In conclusion, we number all the completed sheets of the Calculation and indicate their number in a special line of the Title Page. Under each section we put the signature of the head and the date.

Unified Calculation of insurance premiums. Sample Fill

Section 1. Free data on the obligations of the payer of insurance premiums.

Annex 1. Calculation of the amounts of insurance premiums for compulsory pension and medical insurance to section 1.

Annex 2. Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1.

Section 3. Personalized information about the insured persons.

Starting from the 1st quarter of 2017, the calculation and payment of insurance premiums for mandatory pension, medical and social insurance (with the exception of “injury” contributions) is controlled by the Federal Tax Service.

Instead of forms "RSV-1", "RSV-2" and "RV-3", which until 2017 were represented in FIU, and forms "must be submitted to tax inspections single calculation, approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. It needs to reflect accrued insurance premiums Pension Fund, FFOMS and the Social Insurance Fund.

Who reports on the RSV

The calculation of insurance premiums is filled in by payers of insurance premiums or their representatives (hereinafter referred to as payers): persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs).

According to the RSV, not only legal entities and individual entrepreneurs report, but also individuals and mediators.

Individuals using services under a contract of employment (having a gardener, a nurse, etc.).

Mediators - an independent legal entity engaged by the parties as mediators in the settlement of a dispute to develop a decision on the merits of the dispute.

When should the form be submitted?

In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit a calculation of insurance premiums once a quarter no later than the 30th day of the month following the settlement (reporting) period. Thus, in 2017, the deadline for submitting a new calculation for the first quarter will be on May 2, for half a year - on July 31, for nine months - on October 30, for a year - on January 30, 2018.

How is the calculation presented?

Settlements to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels in accordance with paragraph 10 of Article 431 of the Tax Code of the Russian Federation are submitted by payers:

  • in which the average number of individuals in whose favor payments and other remuneration are made exceeds 25 people for the previous settlement (reporting) period;
  • as well as newly created (including during reorganization) organizations, in which the number of individuals exceeds 25 people.

In accordance with clause 4 of Article 80 of the Tax Code, submit settlements in electronic form via telecommunication channels, in person or through a representative on hard copy, or in the form of a postal item with a description of the attachment, payers have the right to:

  • in which the average number of individuals in whose favor payments and other remuneration are made for the previous settlement (reporting) period is 25 people or less;
  • as well as newly created (including during reorganization) organizations, in which the number of individuals does not exceed 25 people.

What sections need to be completed

The title page is filled in by all payers without exception.

Section 1 (“Summary data on the obligations of the payer of insurance premiums”) contains summary data on the amounts payable for the settlement (reporting) period for pension contributions, medical contributions and contributions to compulsory insurance in case of temporary disability and in connection with motherhood. also in this section reflect the amounts of contributions to the Pension Fund at an additional rate and contributions to additional social security. These indicators should be indicated first in their entirety for the reporting period, and then broken down by months. For each type of insurance premiums, the CCC to which the premiums are credited is indicated.

Also in the first section there are fields in which you need to reflect the amount of the excess of compulsory social insurance costs over the amount of contributions to the Social Insurance Fund (except for “injury” contributions).

There are ten appendices in Section 1. They show how the policyholder received summary data on the amounts of contributions payable and on the amounts of excess costs over contributions to the FSS (except for “injury” contributions):

    Annex 1 "Calculation of insurance premiums for compulsory pension and medical insurance".

    It can be in several copies if the organization has several tariffs.

    • Subsection 1.1 of Annex 1, Subsection 1.2 of Annex 1 and Annex 2 are filled in by payers making payments and other remuneration to individuals.

Subsections 1.1 and 1.2 correspond to Section 2.1 in the form "RSV-1 PFR".

    • Subsection 1.3.1 of Appendix 1 is filled in by payers applying additional tariffs without a special assessment of working conditions (SUT) in accordance with paragraphs 1 and 2 of Article 428 of the Tax Code.

Corresponds to Subsections 2.2 and 2.3 in the form "RSV-1 PFR".

    • Subsection 1.3.2 of Appendix 1 is filled in by payers applying additional tariffs for classes of working conditions in accordance with paragraph 3 of Article 428 of the Tax Code.

Corresponds to Subsection 2.4 in the form "RSV-1 PFR".

    • Subsection 1.4 of Appendix 1 is filled in by payers paying contributions for additional social security for members of flight crews of civil aviation ships and workers in the coal industry.

Corresponds to the form "РВ-3".

If Appendix 1 is completed in multiple copies, subsections 1.3 and 1.4 must be completed in the first copy of Appendix 1.

  • Annex 2 filled in by payers making payments and other remuneration to individuals.

Corresponds to Table 3 in the form"4-FSS".

  • Appendix 3 and Appendix 4 are included in the calculation when the payer makes expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.

Correspond to Tables 2 and 5 in the form "4-FSS".

  • Annex 5 is filled out by IT companies applying a reduced tariff in accordance with subparagraph 3 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.1 in the form "RSV-1 PFR".

  • Appendix 6 is filled out by payers on the simplified tax system, whose main types of economic activity are indicated in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.2 in the form "RSV-1 PFR".

  • Annex 7 is completed non-profit organizations applying a reduced tariff in accordance with subparagraph 7 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.3 in the form "RSV-1 PFR".

  • Appendix 8 for individual entrepreneurs applying patent system taxation and a reduced tariff under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code.
    Exceptions:

    • They rent out the property they own.

      Engaged in retail trade through trading floors / places.

      Provide catering services.

  • Appendix 9 is filled out for temporarily staying foreigners, in respect of whom a contribution is paid to the FSS at a rate of 1.8% in accordance with paragraph 2 of subparagraph 2 of paragraph 2 of Article 425 of the Tax Code, except for highly qualified specialists and citizens of states from the EKES.
  • Appendix 10 is filled out by organizations that make payments and other remuneration in favor of students in educational organizations for activities carried out in a student group for use in accordance with subparagraph 1 of paragraph 3 of Article 422 of the Tax Code. Payments are not subject to PFR contributions.

Corresponds to Section 5 in the form "RSV-1 PFR".

Section 2 is filled in by payers-heads of peasant (farmer) households. They must indicate the amount of pension and medical contributions accrued for the billing period, that is, for the year. Appendix 1 of Section 2 fills in information about the head and about each member of the household.

Completed for the reporting period - year.

Section 3 is personalized information about insured persons. To be filled in for each insured person working for the payer of insurance premiums for employment contract or GPC agreement, during the last three months of the reporting (calculation) period.

If in three recent months the insured person was not charged anything, then subsection 3.2 “Information on the amounts of payments and other remuneration accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance” is not filled in for him.

Corresponds to Section 6 in the form "RSV-1 PFR".

What date is considered the date of submission of the report

  • When transferring the calculation via telecommunication channels in accordance with the Order of the Ministry of Taxes and Taxes dated 02.04.2002 N BG-3-32/169, the day of submission is the date of sending, recorded in the confirmation of a specialized communications operator.
  • When sending the calculation by mail in accordance with paragraph 4 of Article 80 of the Tax Code, the date of submission is the date of sending the postal item with a description of the attachment.

What date is considered the date of submission of the report

  • If the FTS does not find any errors in the submitted report (that is, information on the total amount of insurance premiums coincides with the amount of calculated insurance premiums for compulsory pension insurance for each insured individual), the date of its submission will be considered the date of submission.
  • If errors are found in the presented calculation (that is, information on the total amount of insurance premiums does not coincide with the amount of calculated insurance premiums for compulsory pension insurance for each insured individual, or there are errors in the personal data of employees), then in accordance with paragraph 7 of Article 431 of the Tax Code not later than the day following the day of submission of the calculation (10 days following the day of receipt of the calculation on paper), the payer is sent a corresponding notification.

Within five days from the date of sending the notification in electronic form (10 days if the notification was sent on paper), the payer is obliged to submit a corrective calculation in which the errors are corrected. If the policyholder corrects everything on time, then the date of delivery of the calculation will be the day of delivery of the original, that is, uncorrected version.

Where to report to affiliates

  • If separate subdivision(OP) is authorized to accrue payments to individuals, then the calculation is submitted at its location. At the same time, the fact that the branch has its own current account and a separate balance sheet does not matter.