Calculation of insurance premiums: the complexity of filling. Reflection of benefits in the calculation of contributions Reflection of payments in the calculation of insurance premiums
RSV 2017: how to show reimbursement from the FSS
At the end of 2016, the organization's expenses for the payment of benefits exceeded the amount of contributions to compulsory social insurance. For this reason, the organization applied to the FSS of Russia with an application for compensation for the resulting difference. Cash received from the fund in April 2017. Do I need to indicate them in the calculation of contributions for the semester of 2017?
From the reporting for the 1st quarter of 2017, payers of contributions must submit a calculation of insurance premiums to the territorial tax authorities. The calculation form and the procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@.
Line 080 of Appendix 2 to section 1 of the calculation reflects the amount of funds received from the fund in the form of reimbursement of expenses for the payment insurance coverage(particularly benefits).
According to clause 11.14 of the Procedure, line 080 must indicate the amount of compensation:
- from the beginning of the billing period (i.e. from January 1 of the corresponding year);
- for the last three months of the reporting (calculation) period;
- for each of the last three months of the reporting (calculation) period.
Therefore, an entity should not report on line 080 of Schedule 2 the amounts reimbursed by the fund for periods prior to 2017, even if such reimbursement was received in 2017. This line should reflect the reimbursement received from the FSS of Russia for expenses incurred starting from 01/01/2017 and later.
Specialists of the Federal Tax Service of Russia drew attention to this in a letter dated 05.07.2017 No. BS-4-11/12778@.
Also, the tax service clarified that the amount of compensation must be shown on line 080 of the calculation for that reporting period, in which the funds from the fund were credited to the payer's account, and not for the reporting period when the expenses were actually incurred.
How to reflect the reimbursement of expenses from the FSS in 1C programs?
To register the amounts of reimbursement of expenses incurred from the FSS of the Russian Federation that exceed the amount of accrued insurance premiums, the following is used:In the configurations "1C: Salary and personnel management, ed. 2.5 "/" 1C: Salary and personnel budget institution, rev.1.0" document Calculations for insurance premiums. In field Payment / accrual indicated insurance costs, in field Type of settlement - Received from the executive body(Fig. 1).
Fig.1
In the configurations "1C: Salary and personnel management, ed. 3. "/" 1C: Salary and personnel of a state institution, ed. 3 "in the section Taxes and contributions document Receiving reimbursement of benefits from the FSS(fig.2)
Fig.2
In the configurations "1C: Enterprise Accounting, ed. 3. "/" 1C: Enterprise Accounting, rev. 2 "document Receipt to the current account with type of operation Other income(Fig. 3) to account 69.01 “Tax (contributions) accrued/paid”
Fig.3
After that, the reimbursed amount will be taken into account when generating the RSV report in line 080 of Appendix 2 to Section 1 of the reporting period in which the reimbursement of expenses took place (Fig. 4):
Fig.4
The material was prepared by the employees of the telephone line of the consultation of the company "Mikos" based on the materials of the company 1C!
2) conduct scheduled on-site inspections of the correctness of expenses for the payment of insurance coverage under VNiM - together with the Federal Tax Service of the Russian Federation;
3) conduct unscheduled on-site inspections of the correctness of expenses for the payment of insurance coverage for VNiM;
4) consider complaints against acts of inspections, against actions (inaction) of officials of the territorial body of the FSS of the Russian Federation.
Reflection of benefits in the calculation of contributions
If, according to the results of the reporting period or calendar year, the amount of benefits paid exceeds the total amount of calculated contributions to VNiM, then the excess is subject to (clause 9, article 431 of the Tax Code of the Russian Federation):
or offset by the tax inspectorate against future payments for VNiM;
or reimbursement by the territorial branch of the FSS of the Russian Federation. This case is discussed in the commented letter.
Line 080 of Appendix No. 2 to Section 1 of the calculation of insurance premiums reflects the expenses of the payer of contributions for the payment of VNiM benefits reimbursed by the FSS of the Russian Federation for periods starting from the 1st quarter of 2017. This information is presented:
from the beginning of the billing period - calendar year;
for the last three months of the settlement (reporting) period;
for the first, second and third months of the last three months of the settlement (reporting) period.
Expenses reimbursed by the FSS of the Russian Federation for reporting periods up to 2017 are not reflected in the calculation of insurance premiums presented in tax office.
In this regard, the Federal Tax Service of Russia clarified: if the FSS of the Russian Federation reimbursed the costs of benefits paid in the last reporting period of 2017, then these costs must be reflected in the calculation for the reporting period in which they were reimbursed.
Example. Reimbursement of expenses for VNiM
Suppose Vector LLC in the first quarter of 2017 transferred insurance premiums for VNiM in the amount of 150,000 rubles and paid benefits for VNiM in the amount of 280,000 rubles, of which at the expense of the FSS of the Russian Federation - 250,000 rubles. The Fund reimbursed the expenses in April 2017.
In this case, Appendix No. 2 to Section 1 of the calculation of insurance premiums must reflect:
for the 1st quarter of 2017 - 250,000 rubles on line 070, broken down by months;
for the half year of 2017 - 100,000 rubles on line 080, broken down by months.
Peculiarities in the pilot project
Payers of premiums for VNiM, registered in the territorial offices of the FSS of the Russian Federation in the regions participating in the pilot project, do not reduce the accrued insurance premiums by the amount of benefits financed from the funds of the FSS of the Russian Federation, but pay contributions to full amount(clause 2 of the Regulations on the peculiarities of paying insurance premiums in 2012 - 2019 to the Social Insurance Fund Russian Federation in the subjects of the Russian Federation participating in the implementation pilot project, approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294).
This feature of the payment of insurance premiums affects the procedure for filling out the calculation of insurance premiums (clause 4 of the Regulations). By general rule payers of contributions do not submit annexes No. 3 and No. 4 to section 1 of the calculation to the tax office. In addition, they do not fill out line 070 of Appendix No. 2 to section 1 of the calculation.
An exception to this rule is VNiM contributors who:
moved from a constituent entity of the Russian Federation not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project;
are located on the territory of the subject of the Russian Federation entering into the implementation of the pilot project not from the beginning of the calendar year *.
Such payers of contributions fill in and submit Annexes No. 3 and No. 4 to Section 1 of the calculation in the general manner.
__________________
* In 2017, these are the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, the Altai and Primorsky Territories, the Amur, Vologda, Magadan, Omsk, Oryol, Tomsk Regions and the Jewish Autonomous Region. They joined the pilot project from 07/01/2017.
Calculation of insurance premiums: difficulties in filling out
For the first time, policyholders will have to submit the calculation of insurance premiums on 05/02/2017. When filling new form accountants have a variety of questions. For example, do you need a zero calculation, how to reflect sick leave and reimbursement of benefits from the FSS, etc. In this article, we will give answers to the most common questions about filling out the calculation.
The order of presentation of the calculation
The calculation of insurance premiums is submitted to the Federal Tax Service every three months: based on the results of the first quarter, half a year, 9 months and a year.
The last date for sending the calculation is the 30th day of the month following the reporting period. Due to holidays and weekends, reporting times are shifted.
You can submit the calculation in two ways (clause 10 of article 431 of the Tax Code of the Russian Federation):
- in electronic form, if the number of employees is 26 or more people;
- on hard copy with no more than 25 people.
If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The rest of the sheets are filled out under certain circumstances (payment of benefits from the Social Insurance Fund, contributions to an additional tariff, etc.).
How to reflect maternity leave and persons on leave without pay
In the calculation of insurance premiums, data on all insured persons should be reflected.
Also, the policyholder must indicate in field 001 of Appendix 2 the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.
There are two signs in total:
"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the insured person. That is, the status "1" is set with the participation of the company in the pilot project of the FSS.
"2" - credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the payer. This status is set when the insured independently accrues sick leave and they are offset with accrued contributions.
How to reflect a refund from the FSS
If the FSS reimburses the insured, the amount of reimbursement must be reflected in the new calculation of insurance premiums. According to the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@ the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are reflected in line 080 of Appendix 2, Section 1 of the calculation.
Since the new calculation of insurance premiums is due from 2017, it is logical to assume that benefits paid in the current year for periods up to 2017 are not included in the calculation. The procedure for filling out the calculation (clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the FSS:
- from the beginning of the billing period - from 01/01/2017;
- for the last three months of the reporting (calculation) period;
- for each of the last three months of the reporting (calculation) period.
If in the first quarter of 2017 the company's settlement account received compensation for benefits for 2016, it is better to clarify the procedure for reflecting such payments in the Federal Tax Service.
Zero settlement on contributions
If the payer of insurance premiums in a particular reporting period does not operate and does not make payments individuals, he is obliged to submit to the tax office a calculation of insurance premiums.
Thus, the insured declares that there are no payments to individuals and that there are no insurance premiums.
For failure to submit zero reporting subject to a fine of 1,000 rubles. The Ministry of Finance of Russia warned about this in a letter dated March 24, 2017 No. 03-15-07 / 17273.
Must be included zero report you need to fill out the title page, section 1, subsections 1.1 and 1.2, annex 1 and annex 2 to section 1. If the company has employees, but no payments were made to them in the reporting period, you must also fill out section 3.
Insurance contributions to the Funds: Pension, Medical Insurance and Social Insurance are calculated from the wages of the company's employees. For entrepreneurs with employees and non-employers, there is a fixed amount FIU contributions and FFOMS.
Insurance premium rates and tax base
At the moment, the main insurance premium rates are:
- PFR - 22%
- FFOMS - 5.1%
- FSS - 2.9%
- HC (insurance against accidents) - is established by the Fund for each insured, depending on the hazard class of the main type of economic activity.
Earlier payments in Pension Fund for pension insurance were divided into insurance and funded parts. Now contributions need to be charged only on the insurance part.
Insurance premiums are levied on employees' payments for employment contracts: wage, holiday pay, bonuses, compensation for wages, surcharges. Also, insurance premiums to the Pension Fund of the Russian Federation must be charged for payments under civil law contracts, copyright orders, and license agreements. This category of payments is not subject to contributions to the FSS.
On the contrary, they are not subject to contributions: all types of social benefits, material aid benefits, unemployment benefits, allowance military personnel, etc.
Accounting for insurance premiums in accounting entries
The accrual of insurance premiums is reflected in the loan. Each type of insurance has its own sub-account. On debit 69, the account corresponds with cost accounts: 20, 44.
Postings for the calculation of contributions:
- Debit 20 (...) Credit 69.1 (FSS) - accrual to the Social Insurance Fund.
- Debit 20 (...) Credit 69.2 (PFR) - accrual Pension Fund.
- Debit 20 (...) Credit 69.3 (FFOMS) - accrual to the Medical Insurance Fund.
- Debit 20 (...) Credit (HC) - accrual to the Social Insurance Fund for accident insurance.
In April, wages were accrued to employees in the total amount of 259,874 rubles. Calculate and make deductions to the Funds. For accident insurance, a tariff of 0.2% is set.
FFOMS = 259,874 x 5.1% = 13,253.57
FSS \u003d 259,874 x 2.9% \u003d 7536.35
HC \u003d 259,874 x 0.2% \u003d 519.75
An example of postings for the accrual and payment of insurance premiums
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 69.1 | FSS insurance premiums accrued | 7536,35 | Payroll T-51 | |
| 69.2 | Contributions to the FIU | 57 172, | Payroll T-51 | |
| 69.3 | Contributions to the FFOMS are accrued | 13 253,57 | Payroll T-51 | |
| Contributions from the National Assembly | 519,75 | Payroll T-51 | ||
| Transferred materials to production | 100 318 | Payroll T-51 | ||
| 69.1 |
77 city Moscow
Publication date: 07/05/2017
Letter date: 05.07.2017
Number: BS-4-11/12778@
Type of tax (subject): Insurance premiums
Articles tax code:
Question: On the issue of filling out the calculation of insurance premiums, in particular, the reflection in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation, as well as filling out the calculation by payers registered in the territory of the Russian Federation, where the pilot project of the FSS of Russia is being implemented, providing for specific features financial security, appointment and payment of insurance coverage
Answer:
The Federal Tax Service in connection with the incoming appeals of the territorial tax authorities and payers of insurance premiums on the issue of filling out the calculation of insurance premiums informs the following.
1. Regarding the reflection in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation (hereinafter - the FSS of Russia):
In connection with the adoption of Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and health insurance» (hereinafter referred to as Federal Law No. 243-FZ), from 01.01.2017 the authority to administer insurance premiums is vested in the tax authorities.
federal law 243-FZ, Article 80 of the first part of the Tax Code of the Russian Federation (hereinafter referred to as the Code) introduced the concept of calculation of insurance premiums, defined as a written application or application of the payer of insurance premiums, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through Personal Area of the taxpayer, on the object of taxation of insurance premiums, on the basis for calculating insurance premiums, on the calculated amount of insurance premiums and on other data that serve as the basis for calculating and paying insurance premiums.
In this regard, the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551@ approved the form for calculating insurance premiums (hereinafter referred to as the calculation), which entered into force on 01.01.2017.
Thus, the calculation includes information that serves as the basis for calculating and paying insurance premiums for reporting periods, starting from the 1st quarter of 2017, in particular, information about the amount of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with with motherhood, reimbursed by the territorial bodies of the FSS of Russia for the reporting periods, starting from the 1st quarter of 2017.
The amounts of expenses reimbursed by the territorial bodies of the FSS of Russia for the reporting periods up to 2017 are not reflected in the calculation.
In addition, according to paragraph 11.14. the procedure for filling out the calculation on line 080 of Appendix No. 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 of the calculation, the corresponding columns reflect the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.
In this regard, if the reimbursement of the amounts of the payer's expenses is carried out in one reporting period for expenses incurred in another reporting period, these amounts must be reflected in the calculation for the reporting period in relation to the month in which the territorial bodies of the FSS of Russia made the specified reimbursement.
2. On the issue of filling out the calculation by payers registered in the territory of the constituent entity of the Russian Federation, where the pilot project of the FSS of Russia is being implemented, which provides for the features of financial security, appointment and payment of insurance coverage:
According to paragraph 2.7. the procedure for filling out the calculation of Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation” and No. 4 “Payments made from funds financed from federal budget» to section 1 of the calculation are included in the calculation submitted to the tax authorities when the payers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.
At the same time, in the constituent entities of the Russian Federation, where, in accordance with Decree of the Government of the Russian Federation dated 04.21.2011 No. 294, a pilot project of the FSS of Russia is being implemented, which provides for the features of financial security, appointment and payment of insurance coverage (hereinafter referred to as the participant in the pilot project), the payment of benefits for mandatory social insurance in case of temporary disability and in connection with motherhood is carried out directly by the territorial bodies of the FSS of Russia.
Considering that the payers of insurance premiums registered in the territory of the subject of the Russian Federation - a participant in the pilot project, do not pay out expenses for the payment of insurance coverage in case of temporary disability and in connection with motherhood, respectively, applications No. 3 and No. 4 to section 1 of the calculation do not are filled in and are not included in the calculation submitted by them to the tax authorities.
The exception is payers of insurance premiums who, during the billing (reporting) period, changed their address of location (residence) from the territory of a constituent entity of the Russian Federation that is not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project, as well as payers of insurance premiums who are on the territory of the constituent entities of the Russian Federation entering into the implementation of the above pilot project not from the beginning of the billing period.
In this case, the filling of applications No. 3 and No. 4 of section 1 of the calculation is carried out in accordance with sections XII-XIII of the Procedure.
Bring this letter to the lower tax authorities.
Valid state
Counselor of the Russian Federation 2nd class
S.L. Bondarchuk
The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the clarifications of the Federal Tax Service of Russia is not:
- an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the Procedure for Considering Appeals from Citizens of the Russian Federation”;
- a complaint against the action (inaction) of officials of the tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.
This information will be used by the Federal tax service in order to improve the quality of tax administration and work with taxpayers.