Calculation of insurance premiums for six months sample. Insurance premium reporting form

Until July 31, 2019, policyholders submit calculations for payment of insurance premiums for six months of 2019. We'll tell you how to correctly draw up a new report on the DAM and fill it out without errors.

Who submits the DAM for the 2nd quarter of 2019

First, let's decide who is required to submit the calculation. All legal entities and entrepreneurs with employees must submit it. Departments submit the form if they themselves calculate salaries and transfer contributions. Accordingly, calculations are required from all policyholders who employ insured persons. Main groups of insured persons:

  • employees who have entered into fixed-term and open-ended employment contracts with the organization;
  • contractors - individuals performing work on the basis of construction contracts or service agreements;
  • CEO, if he is the sole founder of the enterprise.

Even if there was no activity at the enterprise during the reporting period, the calculation is still submitted to the Federal Tax Service. If payments to individuals were not made, there were no movements on the accounts, then a zero report is sent to the Federal Tax Service.

If the average number of employees of the company is more than 25 (please note, the number is taken into account for the entire reporting period, and not according to the actual presence of employees at the time of preparation and submission of the report), then, according to paragraph 10 of Art. 431 of the Tax Code of the Russian Federation, such an organization must submit a single report in electronic form and send it via the Internet. Employers with fewer than 25 employees may submit a paper report.

Draft changes in the DAM form

  1. Add a “payer type” field. There are two types - persons who paid income for the last 3 months and persons who did not pay income.
  2. Indicate in section 1 only accruals for the last quarter, and not cumulatively from the beginning of the year.
  3. Add a field for deductions from the taxable base to subsections 1.1 and 1.2.
  4. Convert subsection 1.4 into appendix 1.1.
  5. Remove lines from Appendix 2.2 for preferential activities and foreign workers, but add line 055 for payments to foreigners-citizens of the EAEU
  6. Change applications for beneficiaries.

Other adjustments are also provided. We will tell you about them when the order comes into force. In addition to changes to the form, the draft specifies the procedure for filling out the calculation and the format for submitting the electronic form.

Filling out the RSV form

Until the order has entered into force, we are preparing to fill out the calculation for the 2nd quarter of 2019 in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

First step. We prepare the title page

In the “period” column, indicate the period code. The code can be found in Appendix No. 3 to the Procedure filling out the RSV. In our case, the period code is “31” (six months) if a report on the operation of an existing enterprise is being filled out.

The Federal Tax Service code is indicated in the column “Submitted in tax authority(code)". In this field you should indicate your department code. You can clarify the code through the official service on the website nalog.ru.

In the “Place of Submission Code” field, enter the numbers that indicate who is submitting the report and to which tax office. The Federal Tax Service Inspectorate previously approved the codes, which can be found in Appendix No. 4 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

In the “Name” subsection, you must indicate the name of the organization - as it is indicated in the constituent documents. Abbreviations are not allowed. Individual entrepreneurs must provide their full name. Words are separated by one free cell.

In the column “Type code economic activity» indicate OKVED. Check the data! Since January 1, 2017, a new classifier has been in effect - OKVED2. You need to take the codes from it. The date and signature of the authorized person are placed at the end of the title page.

Second step. We enter information about employees

To avoid errors when filling out and enter all information correctly, when filling out the form, we recommend that you first create a calculation for each employee for whom the payments were made. insurance premiums during a year. Thus, the next step is to fill out personalized accounting data for each employee in section 3.

Who and how to fill out the appendices to section 1

  • Appendices 1 and 2 are filled out by all individual entrepreneurs and legal entities who made payments to individuals over the past year, as well as enterprises that paid contributions at additional rates.
  • Appendices 3 and 4 are filled out by organizations and individual entrepreneurs who made payments on sick leave, transferred child benefits, etc.
  • Appendices 5-8 are filled out by organizations operating at reduced tariffs (for example, simplified tax system)
  • Appendix 9 is completed by those organizations that paid wages to foreign or stateless workers.
  • Appendix 10 must be completed by those organizations that paid wages and other payments to construction team workers.

Calculation adjustment

Make an adjustment to the RSV if:

  • in previous calculations the amount of contributions was incorrectly indicated;
  • there are discrepancies between the total amount of contributions and the amounts accrued for each insured person;
  • Incorrect personal information is provided for the employee. To avoid rejection of the report for this reason, it is necessary to regularly reconcile the personal data of employees.

The fact that the calculation is corrective must be indicated in the “Adjustment number” field on the title page. So, when submitting the initial report, the value “0--” is indicated in this field, and when submitting an adjustment, the value is indicated by the numbers “1--”, “2--” and so on.

If an adjustment report is filed within 30 days after the reporting period, that is, within the standard deadline for filing this report, the date of submission of the report is considered the date the adjustment was filed. If the tax inspectorate finds errors, then you have 5 working days after receiving the notification by email or 10 working days from the date the paper notification was sent to resubmit the report. The report is considered submitted if all changes and adjustments are made within the specified period.

Responsibility for late submission of a report

If payment deadlines are missed tax office may fine a legal entity or individual entrepreneur 5% of the amount of contributions to be transferred. In this case, the total amount of the fine will be no less than 1000 rubles, but no more than 30% of the amount. If contributions are calculated correctly, but personal data is entered incorrectly, a fine cannot be avoided. If the tax inspectorate discovers discrepancies in the amounts, then if a smaller amount is calculated, the fine will be calculated from the difference between the contributions already paid and the arrears. 5% is charged from this difference, which goes towards paying the fine.

Submit your RSV using the online accounting service. All forms in the service are up to date, the report is generated automatically based on salary data and undergoes a format and logical check before being sent to the tax office. Get rid of routine, easily keep records, pay salaries and send reports using Kontur.Accounting. The first month of use of the service is free for all new users.

The Federal Tax Service of the Russian Federation in the letter under consideration provides updated check tables to monitor the correctness of the reflection of indicators in the calculation of contributions, approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@.

Control ratios (CRs) were drawn up to replace the previously sent CSs (letter No. BS-4-11/4371@ dated March 13, 2017).

IN new version document, tax officials, in particular, propose to check the calculation data differently with form 6-NDFL: the difference between lines 020 and 025 of section 1 of 6-NDFL correlates (may be greater or equal) with the contribution base - with line 050 gr. 1 subsection 1.1 of section 1 of the calculation.

In the previous version, the difference in lines 6-NDFL was compared with the indicator on line 030 of the calculation. Which raised many questions, since this line reflects all employee income, including non-taxable income (children's benefits, daily allowances, etc.), and completely non-taxable income is not included in form 6-NDFL.

Therefore, the previous CS may not have been carried out even if the calculation for insurance premiums and 6-personal income tax was correctly filled out.

Now there should be fewer questions in this part of the Constitutional Court.

Although discrepancies are still possible due to transferable (from one quarter to another) payments, including accrued but not paid GPA remunerations, vacation pay and other amounts.

Tax authorities, having discovered non-compliance with the Tax Code, will demand an explanation of its reasons.

Control formulas have also appeared for comparing calculation data with information provided from the Federal Social Insurance Fund of the Russian Federation on the amounts allocated by the fund for the implementation (reimbursement) of expenses for the payment of benefits.

The indicators in columns 3-5 of line 80 of appendix 2 of section 1 of the calculation must correspond to the allocated amounts for payment insurance coverage. If the indicated indicators turn out to be greater than those sent from the fund, the tax authorities will send a request for explanations or corrections.

If there are none (or the explanations do not satisfy the tax authorities), an act on the identified violations of the Tax Code of the Russian Federation will be drawn up.

Editor's note:

in accordance with clause 11.14 of the Procedure for filling out the calculation on page 080 of Appendix 2 to Section 1 of the calculation, the corresponding columns reflect the amounts of expenses reimbursed by the Federal Social Insurance Fund of the Russian Federation for the payment of benefits for VNiM from the beginning of the billing period. At the same time, there is no special line in the calculation that would reflect the debt owed to the fund as of 01/01/2017.

From the specified wording it was unclear whether it was necessary to show in the calculation last year’s amounts of expenses reimbursed by the Social Insurance Fund of the Russian Federation this year.

Finally, the companies waited for official clarification. It is possible that many payers of contributions, due to the sluggishness of officials, made mistakes in the first calculation (it was submitted to the Federal Tax Service until May 2, 2017), including benefits reimbursed for the previous year.

How to pay fines for late payment of insurance premiums

Tax officials reminded that delays in submitting calculations will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid on time, subject to payment (surcharge) on the basis of this calculation, for each full or partial month from the day established for its submission. The upper fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.

Therefore, if all contributions are paid on time, then for late payment the fine will be 1 thousand rubles.

The fine must be paid for each type of insurance separately to the corresponding BCC:

  • 182 1 02 02010 06 3010 160 - for OPS;
  • 182 1 02 02090 07 3010 160 - at VNiM;
  • 182 1 02 02101 08 3013 160 - for compulsory medical insurance.
A minimum fine of 1 thousand rubles is also imposed for failure to submit a zero calculation of contributions. This amount should be distributed to budgets based on the standards for splitting the basic tariff of 30 percent into certain types of compulsory social insurance (22 percent for compulsory social insurance, 5.1 percent for compulsory medical insurance, 2.9 percent for VNIM), namely:
  • 22:30 x 1,000 = 733.33 rub. - to the Pension Fund of Russia;
  • 5.1:30 x 1,000=170 rub. — in the FFOMS;
  • 2.9:30 x 1,000 = 96.67 rub. - in the FSS of the Russian Federation.

How to classify activities when applying a reduced tariff

The Federal Tax Service of the Russian Federation explained the procedure for classifying activities related to the use of computer technology and information technologies(VT and IT), for the application of preferential tariffs to simplified taxation system companies according to paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation.

Since the beginning of this year, OKVED OK 029-2014 (OKVED 2) has been in force, while OKVED OK 029-2001 (OKVED) has become invalid.

Tax officials spoke about the correspondence of the codes of these classifiers to each other.

TABLE: “Codes of compliance with activities related to VT and IT in the old and new classifier”

Codes of activities related to VT and IT

OKVED (class 72, includes groups of codes):

OKVED 2 compliance codes:
72.10 “Consulting on computer hardware”;62.02 “Consulting activities and work in the field of computer technology”;
72.20 “Software development and consulting in this area”;62.01 “Computer software development”;

62.02 “Consulting activities and work in the field of computer technology”;
72.30 “Data processing”;63.11 “Data processing activities, provision of information placement services and related activities”;
72.40 “Activities for the creation and use of databases and information resources”;63.11.1 “Activities for the creation and use of databases and information resources”;
72.50 “Maintenance and repair of office machines and computer equipment”;code 95.11 “Repair of computers and peripheral computer equipment”;
72.60 “Other activities related to the use of computer technology and information technology”62.09 “Activities related to the use of computer technology and information technology, other”

Thus, the benefit under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation applies to organizations whose main types of economic activity, in accordance with OKVED 2, are activities under codes 62.01, 62.02, 62.09, 63.11, 63.11.1 and 95.11.

How to get an installment plan to pay off your dues

The court granted the district hospital a one-year payment plan for penalties for late payment of insurance premiums accrued before January 1, 2017 in the amount of 5 million rubles.

Article 75 of the Tax Code of the Russian Federation prescribes: in case of payment of due amounts of taxes (contributions) later than the deadlines established by the Tax Code of the Russian Federation, penalties will be charged.

Failure to fulfill the obligation to pay taxes (contributions) is the basis for sending a tax demand to the violator to pay the tax.

This is what the Federal Tax Service did, issuing a demand dated 01/09/2017, which asked the hospital to pay the debt on penalties by 04/01/2017. However, this debt was not paid voluntarily, so the tax authorities went to court with a demand to collect the debt.

Having examined the submitted documents, the court agreed with this requirement.

The district hospital also went to court with a request for an installment plan court decision for a period of 24 months with monthly repayment of equal amounts, starting from the moment the decision is made, motivating the application with a complex financial situation, due to underfunding of the debtor from the budget.

The arbitrators granted this request and provided the debtor with an installment plan for the execution of the judicial act for a period of 24 months with the debt repaid in equal monthly installments (209.6 thousand rubles each).

At the same time, the court took into account the social significance of the tasks performed by the hospital and its inability to fully repay the debt collected by the court.

DECISION of the Arbitration Court of the Moscow Region dated June 13, 2017 No. A41-32636/17

Editor's note:

Since the beginning of this year, tax officials have been monitoring the timely payment of payments, reporting on contributions, and also collecting debts, penalties, fines on them, including those incurred as of 01/01/2017 (Article 4 of the Law of 07/03/2016 No. 243-FZ).

In this case, the rules of the Tax Code of the Russian Federation apply.

Examples of the practice of collecting debt on contributions by the Federal Tax Service are also disputes considered by the Arbitration Courts:

  • Republic of Kalmykia (decision No. A22-1789/2017 dated June 26, 2017, the inspection collected contributions and penalties from the debtor for 9 months of 2016);
  • Ivanovo region (decision No. A17-3662/2017 dated June 23, 2017, tax authorities collected last year’s penalties and contributions);
  • Saratov region(decision No. A57-12093/2017 dated June 28, 2017, the court recognized similar penalties from tax authorities as lawful).

How to reduce the fine for late reporting of insurance premiums

The Pension Fund of the Russian Federation imposed a fine on the company in the amount of 254.3 thousand rubles for late submission of RSV-1 for 2016. The report was submitted to the TCS fund on 02/27/2017 instead of 02/20/2017.

The company did not agree with the fund's decision and went to court.

Themis found that Law No. 212-FZ, which was in force at the time the company committed the violation, became invalid as of January 1, 2017 due to the adoption Federal Law dated 07/03/2016 No. 250-FZ.

From 01/01/2017, the procedure for calculating and paying insurance premiums is established by Ch. 34 Tax Code of the Russian Federation.

In this regard, the dates for submitting the calculation have changed: it is submitted to the tax authority no later than the 30th day of the month following the settlement (reporting) period.

But by virtue of Art. 23 of Law No. 250-FZ, calculations (updated calculations) for insurance premiums for reporting (calculation) periods expired before January 1, 2017 are submitted to the funds in the manner established by the Law on Insurance Contributions, which was in force before the entry into force of Law No. 250-FZ Federal Law.

Having examined the legislative norms, the court found that the fine under Part 1 of Art. 46 of Law No. 212-FZ was collected from the company lawfully.

However, the arbitrators, guided by the position of the Constitutional Court of the Russian Federation (Resolution No. 2-P dated January 19, 2016), reduced the penalties to 7 thousand rubles, taking into account the following facts:

  • minimum delay in submitting the report - only 3 days;
  • the nature of the applicant’s activity (social catering plant);
  • the company has not previously been held accountable for similar violations;
  • no debt on insurance premiums.
DECISION of the Arbitration Court of St. Petersburg and the Leningrad Region dated June 28, 2017 No. A56-30221/2017

The document is included in the ATP "Consultant Plus"

Editor's note:

a fine for being late with RSV-1 in the Pension Fund was imposed according to the previously valid norm (clause 1 of Article 46 of Law No. 212-FZ) in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last 3 months of the reporting (calculation) period, for every full or partial month from the day established for submitting the calculation, but not more than 30 percent of the specified amount and not less than 1 thousand rubles.

Tax inspectors will fine you for violating the deadline for submitting a new calculation in accordance with the provisions of Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the unpaid amount of contributions for each month, the maximum that threatens is 30 percent of this amount.

If insurance premiums are paid on time, then for violation of the deadline for submitting a calculation of insurance premiums, a fine of minimum size- 1 thousand rubles.

The calculation of insurance premiums for the 2nd quarter of 2018 includes information on almost all payments to extra-budgetary funds (with the exception of “accident” insurance premiums, which are still supervised by the FSS). We will tell you how to fill out this form and provide a sample of how to fill it out.

Legal basis and general filling rules

Contributions to extra-budgetary funds have been controlled by tax authorities since 2017. In connection with this, there was new form reporting submitted to the Federal Tax Service quarterly - calculation of insurance premiums (DAM). We can say that it is a kind of “hybrid” of the RSV-1 report, which was previously submitted to Pension Fund and forms 4-FSS.

The new report came into effect in the 1st quarter of 2017. But his form was approved, naturally, in advance - by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. The same document also approved the procedure for filling out the DAM (hereinafter referred to as the Procedure).

All employers - both legal entities and individuals - are required to fill out the DAM. The latter include not only entrepreneurs, but also those who use the services of hired workers (lawyers, notaries, heads of peasant farms). The report must be submitted even if no activity was carried out during the reporting period and wages were not accrued.

The form includes a significant number of sheets. But you are not required to fill out all of them. There are several sections that are mandatory for all employers, and everyone else uses them as needed.

The minimum composition of the report looks like this:

  • Title page.
  • Sec. 1, containing general information about accrued insurance premiums. There are 10 applications for it, each of which is dedicated to a specific payment calculation option. Only the Appendix must be completed. 1 (subsections 1.1 and 1.2), as well as App. 2 and 3, which relate to the basic options for calculating contributions.
  • Sec. 3, which contains personal data of all income recipients.

All other sheets of the report must be completed if they correspond to the status of the employer or the types of payments that it makes.

We will consider the rules for filling out not by numbering the sheets, but in the order of “mandatory” - first the sheets common to all, and then the rest.

A sample of the DAM registration for the 2nd quarter of 2018 can be seen.

Title page

This section of the report contains information about the originator and the form itself:

  • The TIN code allows you to identify the report preparer as a taxpayer. For legal entities it consists of 10 characters, for individuals - of 12.
  • The KPP code (reason for registration) is assigned only to legal entities. The fact is that organizations can be registered in several divisions of the Federal Tax Service - not only at the place of primary registration, but also where the branch is located, real estate etc. The basis for registration with this inspection is indicated by the checkpoint code.

  • The correction number indicates whether the submitted report is primary or corrected. For primary, indicate the code 0–, then 1–, 2–, etc.
  • The billing (reporting period) is indicated by a two-digit code. He is chosen from App. 3 to Order. For the report for the second quarter of 2018 (or rather, for the half-year, since reporting periods are determined on an accrual basis), code 31 is used.
  • The calendar year is indicated in four-digit format; for the current year it is 2018.
  • Field “Provided to the tax authority” - here the code of the department of the Federal Tax Service of the Russian Federation is given in a four-digit format.
  • Field “At location (registration)” - indicate the basis for submitting the form to this inspection. Codes are taken from Appendix. 4 to Order. For example, for a report provided by a Russian organization at the place of registration of the parent company, this is 214, and at the location of the branch - 222.
  • Field “Name (full name)” - we provide the full name of the organization (branch) in accordance with the charter. For an individual, you must indicate your full name without abbreviations.
  • The code for the type of economic activity is indicated in accordance with the all-Russian classifier OKVED-2.
  • The fields “Form of reorganization (liquidation)” and “TIN (KPP) of the reorganized organization” are filled in if the report is submitted by the legal successor. The reorganization form code is selected from Appendix. 2 to Order. In this case, you need to keep in mind that for the successor’s report in App. 3 provides separate codes for reporting periods.
  • Contact phone number.
  • The number of sheets of the report itself and supporting documents (if any).
  • Information about the person who signed the report (full name, signature, date). For an organization, this must be a manager or other person who has the right to sign. The individual signs the report independently. A representative can also sign the form on behalf of the payer; in this case, in the appropriate field, you must indicate the representative code - 2 and fill out information about the power of attorney.

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Section 1

This section contains general information about insurance premiums of all types that the payer is obliged to transfer to the funds. It begins with the OKTMO code corresponding to the municipality where the fees are paid.

A separate block is dedicated to each type of contribution. The first four of them are filled out according to the same rules, so let’s look at them using the example of pension contributions (lines 020-033):

  • On page 020 the BCC for this type of contribution is indicated.
  • On page 030 the total amount payable for billing period(in this case - for the 1st half of 2018)
  • Pages 031-033 separately show the insurance premiums that must be paid for the last three months of the period (April, May, June).

Similarly, fill the blocks according to the following types contributions:

  • On compulsory health insurance(pp. 040-053)
  • For compulsory pension insurance at an additional tariff (p. 060-073).
  • For additional social security (pp. 080-093).

According to special rules, fill out part of section. 1, dedicated to social insurance in case of illness or in connection with pregnancy and childbirth. This block consists of two parts, since the employer can independently make social expenses (pay sick leave or maternity benefits).

It starts on page 100, in which the BCC for this type of contribution should be entered. Further, if the amount of contributions accrued for the period is greater than the employer’s social payments, then fill in the following lines:

  • Page 110 - the total amount of contributions payable for the reporting period, taking into account the employer’s expenses.
  • Page 111-113 - amounts payable for the last three months of the period.

If expenses on social payments exceed the amount of accrued contributions, then the excess amount is entered on pp. 120-123 according to a similar principle.

It is clear that in each case only one of the corresponding lines should be filled in, i.e. lines 110 and 120, 111 and 121, 112 and 122, 113 and 123 cannot be filled in simultaneously.

Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to section 1

The report sheets in question contain the calculation of insurance premiums for a standard situation (without the use of additional tariffs or benefits, the use of compensation from the budget, etc.).

Each row of Exhibits 1 and 2 includes five indicators representing data in the following format:

  • Total since the beginning of the billing period.
  • Just in the last three months.
  • Monthly for the last three months.

The calculation of mandatory pension payments is given in Subsection. 1.1 App. 1:

  • On page 010 they reflect the number of insured persons.
  • On page 020 - the number of persons for payments in whose favor contributions were accrued. This number may be less than the total number, for example, if there are employees on maternity leave.
  • On page 021, from the indicator of line 020, the number of individuals whose remuneration exceeded the base established by Art. 421 Tax Code of the Russian Federation.

  • On page 030 indicate the total amount of payments to insured persons.
  • According to page 040, a non-taxable amount is allocated from it.
  • On page 050 indicate the base for calculating pension contributions.
  • On page 051, amounts exceeding the limit are allocated from it for individuals shown on page 021.
  • On page 060 the total amount of assessed contributions is given.
  • On pages 061 and 062, the accrued amount is divided into payments from the base that exceed and do not exceed the limit.

In Subsection 1.2 App. 1, in the same way on pp. 010-060, fill out information on contributions for health insurance. The difference is that for these contributions the excess of the base over the limit value is not distinguished, i.e. in Subsection. 1.2 missing pages 021, 051, 061, 062.

Adj. 2 to sec. 1 contains information on accrued social insurance contributions and payments made by the policyholder at their expense:

  1. On page 001 indicate the category of social payments: direct (1) or through the credit system (2).
  2. Page 010 shows the number of insured persons.
  3. On page 020 the total amount of remuneration paid is given.
  4. On page 030 they reflect the amount not subject to social insurance contributions (clauses 8-9 of Article 421 and Article 422 of the Tax Code of the Russian Federation).
  5. On page 040 they indicate the amount exceeding the maximum base established by clause 3 of Art. 421 Tax Code of the Russian Federation.
  6. Page 050 reflects the basis for social insurance contributions.

  1. According to pp. 051-054, separate types of payments are distinguished from it:
  • on page 051 - payments pharmacy organizations to their employees (pharmacists, pharmacists);
  • on page 052 - payments to crew members of ships registered in the international registry;
  • on page 053 - payments made by entrepreneurs working on the basis of a patent (with the exception of those whose activities are specified in subparagraphs 19 and 45-48, paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).
  • on page 054 - payments in favor of foreign citizens and stateless persons.

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  1. On page 060 indicate the amounts of calculated insurance premiums.
  2. On page 070 - the amount of expenses incurred by the policyholder at the expense of the Social Insurance Fund (payment of sick leave and benefits related to maternity).
  3. On page 080, the amounts that the FSS reimbursed the policyholder are given.
  4. On page 090, depending on the situation, they reflect the amount of social insurance contributions payable or the amount of excess of the policyholder's expenses over the accrued contributions. In the first case, put the attribute “1” in the corresponding field, and in the second - “2”.

Appendix 3 to Section 1

It deciphers the insurer's expenses for the purposes of compulsory social insurance. Each line can include up to four indicators:

  1. Number of cases of payments or their recipients.
  2. Number of payment days.
  3. The amount of payments.
  4. Including paid out of federal budget(if this category of payments provides this opportunity).

Lines Adj. 3 correspond to the types of benefits paid:

  • On page 010, the amounts of sick leave are given without taking into account payments foreign citizens and stateless persons, but including citizens of the states of the Eurasian Economic Union (EAEU).
  • On page 011 of them, payments are allocated for external part-time workers.
  • Line 020 reflects sick leave paid to foreigners and stateless persons, excluding citizens of the EAEU states.
  • On page 021, information on external part-time workers is highlighted, similar to page 011.
  • Line 030 reflects payments of maternity benefits.
  • On page 031 of them, payments for external part-time workers are allocated.

  • On page 040, the amounts of one-time benefits for early registration of pregnant women are indicated.
  • On page 050, information about payments is provided lump sum benefit upon the birth of a child.
  • On page 060 indicate the amounts monthly allowance child care.
  • On page 061 of them, payments for the first child are allocated.
  • On page 062 - payments for caring for the second and subsequent children.
  • On page 070, they provide payment for additional days to care for disabled children.
  • Line 080 reflects insurance premiums accrued for payment from line 070.
  • On page 090 they show the amount of the funeral benefit.
  • On page 100, all the above types of payments are summed up.
  • On page 110 from page 100, unpaid benefits are allocated.

Section 3 - personalized data

This part of the report contains personal information about the insured persons, each of which is dedicated to a separate block:

  1. On pages 010, 020, 030 indicate the adjustment number, reporting period and year, similar to the title page.
  2. On pages 040, 050, the serial number of the information and the date of its compilation are given.
  3. On page 060-150 the personal data of the insured person is provided:
  • TIN (line 060),
  • SNILS (page 070),
  • Full name (page 080-100),
  • date of birth (page 110),
  • country code (page 120),
  • floor (page 130),
  • ID document code (page 140),
  • details of this document (page 150).
  1. Lines 160-180 contain the sign of registration of a person in the pension, medical and social insurance systems (1 - registered, 2 - not registered).

  1. Sec. 3.2.1 (Pages 190-250) contains information on payments in favor of an individual, the base for calculating pension contributions and their amount for the last three months:
  • Page 190 - month number (1, 2 or 3).
  • Page 200 - letter code of the insured person; he is chosen from Adj. 8 to the Procedure and shows the possibility of using a special mechanism for calculating contributions. The “standard” code for hired workers is “NR”.
  • Page 210 - amount of payments.
  • Page 220 - the basis for calculating pension contributions (within the limit).
  • Page 230 - payments under civil contracts are allocated from the base.
  • Page 240 - the amount of accrued contributions.
  • On page 250, all indicators on pages 210-240 for three months are added up.

  1. Sec. 3.2.2 dedicated pension contributions, paid at an additional tariff for harmful or dangerous working conditions (Article 428 of the Labor Code of the Russian Federation). Indicators, similar to Sect. 3.2.1, fill out for three months on a monthly basis and in total:
  • p. 260 - month number;
  • page 270 - tariff code selected from Appendix. 5 to the Order and showing the category of the payer;
  • line 280 - the amount of payments taxed at the additional tariff;
  • line 290 - amount of accrued contributions;
  • page 300 - indicators of accrued payments and contributions, summed up for three months.

Additional report sheets

Not all payers fill out the parts of the form discussed below. The need to include them in the report is related to certain characteristics of the insured (organizational and legal form, type of activity, taxation system, eligibility for various benefits, etc.).

Sheet "Information about individual, who is not an individual entrepreneur”, if necessary, serves as an addition to the title page. It is filled out if the form is submitted by an individual who has not indicated his TIN. The personal data this sheet contains allows you to identify such a report submitter:

  • Date and place of birth.
  • Citizenship.
  • Details of the identity document
  • Residence address in the Russian Federation (for foreigners you can indicate the address of business).

The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's consider step by step filling forms RSV-1 as an example.

Fines for RSV-1 in 2019

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 2nd quarter - before July 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! No transfers are provided.

If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

Let's consider an example of calculating insurance premiums in 2019 for a budget organization in the 1st half of the year: GBOU DOD SDUSSHOR "ALLUR" applies OSNO; General tax rates are established for calculation. The average number of employees is 22.

For the reporting 3 months of 2019 accruals wages amounted to:

  • April - RUB 253,000.00;
  • May - RUB 253,000.00;
  • June — 253,000 rub.

We calculate insurance on a monthly basis.

  1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.
  2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
  3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.
  1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.
  2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
  3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For reference.

In the 1st quarter of 2019, wages accrued amounted to 759,300.00 rubles:

  1. Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
  2. Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
  3. Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 2nd quarter:

  1. Accrued salary - 759,000.00 rubles.
  2. Contributions to the Pension - 166,980.00 rubles.
  3. Compulsory medical insurance—RUB 38,709.00.
  4. FSS - RUB 22,011.00.

Final data to be entered into the reporting form.

For the 1st half of 2019:

  • accruals - 1,518,300.00 rubles;
  • Pension Fund contributions - 334,026.00 rubles;
  • Compulsory medical insurance - 77,433.00 rubles;
  • FSS - 44,030.00 rubles.

Example of filling out RSV-1

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On title page for a single calculation, we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, code of economic activity, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report based on the manager's data.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".

Step 3. End of the third section

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “04” - April, “05” - May, “06” - June. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, fill out part 3.2.2, guided by limit values, enshrined in Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378. For OPS in 2019 - 1,150,000.00 rubles per employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for the simplified tax system, “03” - for UTII.

Then we indicate the total values ​​of section 3.

First, we reflect the number of people:

  • general;
  • the number of those who received accruals included in the calculation base;
  • who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

  • state benefits at the federal, regional and local levels;
  • compensation and reimbursement established by the state, within the limits of standards;
  • one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
  • financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
  • financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed at in the prescribed manner;
  • the amount of insurance contributions, including for additional insurance;
  • other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

  • 010 and 020 - number;
  • 030 - total amount of accruals;
  • 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
  • 050 - difference between 030 and 040;
  • 060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in the participating region pilot project FSS, “02” - for everyone else:

  • 010 - indicate the total number of insured persons;
  • 020 - total amount of accruals made during the billing period;
  • 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
  • 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
  • 050 - base for calculating deductions;
  • 051-054 - amounts of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are for amounts:

  • 060 — calculated insurance premiums;
  • 070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
  • 080 - expenses reimbursed by the Social Insurance Fund;
  • 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

  • IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
  • V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
  • VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
  • VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
  • VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
  • IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation"
  • XI. The procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation
  • XII. The procedure for filling out Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1 of the calculation
  • XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
  • XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
  • XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
  • XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
  • XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
  • XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
  • XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 Tax Code Russian Federation organizations that provide payments and other rewards in favor of students studying in professional educational organizations, educational organizations of higher education for full-time study for activities carried out in a student team (included in the federal or regional register of youth and children's associations enjoying state support) for employment contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services" to section 1 of the calculation
  • XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation