The calculation of insurance premiums for the 2nd quarter of 2019 is handed over according to the old form, but taking into account the new clarifications of officials. The deadline is July 30th. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums in the article for free.

The officials counted the sheets in zero reporting for contributions:

Calculation of insurance premiums for the 2nd quarter of 2019 or ERSV must be submitted by all employers who pay income to employees (salary, bonuses, payments under contracts and contracts, etc.). Make up a single calculation of contributions on an accrual basis from the beginning of the year.

In addition, the Federal Tax Service issued a number of letters on how to reflect information about employees, daily allowances, and payments to newcomers. Any mistake can result in a fine.

"Glavbukh Audit" will check any tax, payroll or accounting report in just a few seconds. The service will find errors in the work, explain in detail why they are dangerous, and how to quickly fix them.

The easiest way to submit a report the first time is to connect to the Glavbukh 24/7 Program. The program makes reports on employees automatically. You don't need to create anything manually.

Calculation form for insurance premiums for the 2nd quarter of 2019

For the 2nd quarter of 2019, the calculation of contributions must be submitted in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The same order approved the electronic format.

The calculation form consists of 24 sheets. It contains information about all contributions, except for contributions for injuries. Before sending the ERSV to the tax office, check the payments from section 1 with income in 6-personal income tax. At the desk check, the inspectors will do the same. Differences in the calculations are possible only in two cases. The editors spoke about them in the article "".

Whether to take zero ERSV for half a year in 2019

Officials believe that the code does not exempt the company from the delivery of zero calculations. This applies even to those companies that do not operate. The Federal Tax Service has listed the minimum set of sheets that all organizations are required to submit to the tax office: the title page, sections 1 and 3, subsections 1.1 and 1.2, as well as Appendix 2 to section 1. Subsection 3.2 does not need to be filled out.

Calculations on insurance premiums of the company are handed over quarterly. Even if in some of the quarters they did not have employees and did not pay contributions for them ..

A sample of filling out the calculation of insurance premiums for the 2nd quarter of 2019

In the calculation of insurance premiums, the title page and three main sections. In turn, they consist of subsections and appendices. Among these components of the report, there are those that are mandatory to fill out, the rest should be included in the report only if the company or individual entrepreneur has indicators for them.

2Q 2019 ERSV Example

What sections to fill in the ERSV for the 2nd quarter of 2019

Sheet (section)	Who fills out
Title page
Sheet "Information about an individual who is not an individual entrepreneur"	Individuals who are not individual entrepreneurs and have not indicated their TIN
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3	All organizations and entrepreneurs who paid income to individuals
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and entrepreneurs who pay contributions at additional rates
Appendices 5-8 to section 1	Organizations and entrepreneurs who apply reduced tariffs
Appendix 9 to section 1	Organizations and entrepreneurs that pay income to foreign employees or stateless employees temporarily staying in Russia
Appendix 10 to section 1	Organizations and entrepreneurs that pay income to students who worked in student teams
Annexes 3 and 4 to Section 1	Organizations and entrepreneurs who paid insurance coverage for compulsory social insurance. That is, they gave out hospital benefits, child benefits, etc.

Title page template

On the title page, leave the block “To be completed by an employee of the tax authority” blank. Fill in the remaining fields if there are indicators for them. Give the TIN and KPP of the organization or its separate subdivision, if it has been given the right to pay independently insurance premiums. On the cover page, also provide the code for the period for which you are reporting and the year. For Q2 2019, the code will be 31.

In the "Represented in tax authority(code)" enter the code tax office in which you submit the calculation. In the "At the location (accounting)" field, enter the code, which depends on where you submit the reports. Check out the table below.

Codes of the place for submitting the calculation of insurance premiums

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

When filling title page a single report on insurance premiums, also indicate the name of the organization, that is, its name. Give the main OKVED code and the full name of the person who signed the ERSV. Put the date of signing next to it.

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which the payments were transferred. A sample entry is below. Accounting program can pull the wrong codes into section 1. This error is hard to spot. After all, the CBC consists of 20 characters.

For example, if you file a report with wrong codes, accruals and payments in the inspection database will be on different front cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, on which the inspection will automatically begin to charge penalties. And on the right KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct CSC.

A special service from the Glavbukh System will help you find out the correct KBK. Take advantage now >>>

For a lecture on dangerous traps in the calculation of contributions, see the Higher School of the Chief Accountant in the course "" in the program ".

Please also provide the total premiums for each type of insurance. After all, their company accrues on an accrual basis from the beginning of the year, and in the same way they need to be shown in new form report.

An example of filling out section 1

Annex 1 to section 1 itself consists of subsections 1.1, 1.2, 1.3 and 1.4. Subsections 1.1 and 1.2 are mandatory, fill in the rest only if there are indicators - they relate to additional tariffs for pension payments.

In subsection 1.1, show the calculation of the base for compulsory pension insurance. On line 010, indicate the number of insured persons. On line 020 - the number of employees from whose income mandatory pension amounts were accrued. On line 021 - the number of those whose payments exceeded the limit for pension contributions.

On line 030, show payments to individuals. But reflect not all the amounts, but only those that are the object of taxation. For example. payments under the lease agreement do not need to be included in line 030.

Line 040 should contain income that is exempt from taxation under Article 422 of the Tax Code of the Russian Federation. These are, for example, benefits, compensations.

Tip from the experts

Answered by Lyubov Kotova,

Head of the Division for Regulatory and Legal Regulation of Insurance Contributions of the Tax and Customs Policy Department of the Ministry of Finance of Russia

“Payments for which you do not accrue insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code, do not reflect in line 030. For example, you do not need to show dividends and payments under lease agreements in the calculation.

Sample filling in subsection 1.1 of Appendix 1 to Section 1

Subsection 1.2 fill in the same way, only for medical contributions. Some companies and individual entrepreneurs apply a reduced tariff - 0 percent. This does not mean that the subsection can be omitted. All the same, include employees in the number of insured persons and in the number of persons from whose payments you accrued amounts in the FFOMS.

Hint for an accountant

A company that paid contributions on time, but submitted the calculation late, will be fined 1,000 rubles. (Clause 1, Article 119 of the Tax Code). At an accounting conference, your colleague asked for advice on how best to proceed if the contribution report is not accepted by the tax office due to personal data.

Sample filling in subsection 1.2 of Appendix 1 to Section 1

Subsection 1.3 shows the calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate. This is relevant for certain categories of contributors from Article 428 of the Tax Code.

Completing Annex 2 to section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with motherhood, reflect in Appendix 2 to section 1 of the calculation. Put a sign right away:

• 1 if the company participates in the FSS pilot project for direct payments. Regions - participants pilot project FSS for the payment of benefits directly >>> ;
• 2 if the company is not participating in the FSS experiment.

If there is no FSS pilot project in your area, then you have the right to reduce the mandatory social contributions to benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is contributions payable. This amount indicate in the appropriate column with the feature code "1". If the result is negative according to the formula, your expenses exceeded the amount of insurance premiums. Record this amount with the attribute code "2". Record the indicator without a minus sign.

Transfer the amounts in line 090 to section 1: with the feature code "1" - in lines 110-113, and with the feature code "2" - in lines 120-123.

Fragment of filling out Appendix 2 to Section 1

Do not include negative contributions in your reports. The PFR will not be able to reflect such data on the individual personal accounts of employees.

Often, company benefit costs exceed assessed contributions. Many companies reflect the difference in line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. But this is a mistake.

The tax authorities suggested how to fill out the form in this case. Specify the sign of line 090:

• "1" if the sum in line 090 is greater than or equal to 0;
• "2" if the sum is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative amounts of contributions with code 1. The inspectors ask to correct this mistake. Duplicate all the information from the primary report into the clarification.

In line 090 of Appendix 2 to section 1, enter positive values ​​for the amounts with code 2. Check that lines 110-123 of section 1 also contain positive numbers.

Completing section 2 of the calculation of contributions

Section 2 is filled in by the heads of peasant (farmer) households (hereinafter - KFH). The section contains data on contributions payable to the budget according to the heads of peasant farms.

In line 010, enter the OKTMO code. Take the code of the municipality, inter-settlement territory, locality, which is part of the municipality in whose territory you pay insurance premiums.

On lines 020 and 030, indicate the BCC for contributions to pension insurance and the amount pension contributions payable. On lines 040 and 050, give the BCF according to medical contributions and the amount of dues. This is provided for by paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

Completing section 3 of the calculation of insurance premiums for the 2nd quarter of 2019

In section 3 of the calculation in 2019, reflect the individual information of employees. For each employee, complete a separate section 3. Show here:

• SNILS;
• FULL NAME.;
• date of birth;
• numeric code of the employee's country;
• details of a passport or other identity document.

In lines 160, 170 and 180 - a sign of an insured person in the system of compulsory pension, medical and social insurance: "1" - is an insured person, "2" - is not an insured person.

If you apply a reduced rate and social security contributions health insurance charge at a rate of 0 percent, the sign of the insured person in lines 170 and 180 put "1". Despite the fact that you accrue amounts at a zero rate, employees are insured in the social and medical insurance system.

Sample filling section 3 by example

Some colleagues recalculated payments and employee contributions for previous quarters. For example, due to illness of workers. The recalculated amounts should have been reflected in the update for these quarters. But accountants showed them in the current report. That is, in the period when the accruals were recalculated.

Because of this, section 3 of the report included negative numbers for employees. The FIU cannot post such information on the personal accounts of individuals, so the tax authorities are asking to correct the reporting.

Where and how to submit the calculation of insurance premiums in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the address of the company's registration. For separate subdivisions a special rule applies. If the head has given the isolation authority the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remuneration, then the report must be submitted at the place of registration of the unit (clause 7 of article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the IFTS in 2019 in one of two ways:

• only in electronic form via the Internet, if the average number of employees exceeds 25 people;
• on paper or in electronic form, if the company has an average headcount for last year 25 people or less.

The electronic format of the calculation was approved by Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016.

Liability for calculation errors

The tax authorities accept a paper form and only then check whether everything is in order with the accounting. If there are errors in personal data or deductions for all sections 3 differ from the pension amounts from section 1, companies send a notification.

In order to correct errors, the organization has ten working days from the date when the tax authorities sent such a notification (clause 7 of article 431 of the Tax Code of the Russian Federation). By general rule any letter is considered received after six business days from the day it was sent by the tax authorities.

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, new CCCs 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 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 of the 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;
• pp.13-14 - appendix 4 to section 1 - payments from federal budget 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 studying employees for activities in student teams for employment contract 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 individuals om without the formation of an individual entrepreneur, hiring workers, then the following sheets of a single calculation must be filled 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

The calculation of contributions that companies have submitted to the IFTS since 2107 are subject to the rules for adjusting tax returns. If, due to an error, the policyholder underestimated the amount of contributions, then a corrective calculation must be submitted (clauses 1, 7, article 81 of the Tax Code of the Russian Federation). If, due to an error, the contributions are overstated or the inaccuracy did not affect them in any way, it is not necessary to file an adjustment. That is, the company itself has the right to decide whether to file it or not.

Adjustment of the calculation of insurance premiums for the 3rd quarter of 2017: in what cases it is necessary to pass

There are errors that do not affect the amount of contributions, but which still need to be clarified. These are inaccuracies in the personal data of employees (see table).

Adjustment of the calculation of insurance premiums for the 3rd quarter of 2017: when to submit

For example, the organization forgot to reflect an employee in the report. This means that his salary and the amount of contributions from it did not get into the report. As a result, the company has lowered its premiums. In addition, the insured did not reflect personal data on the employee. Therefore, an adjustment needs to be made.

An example of another mistake - the company forgot to include an employee on maternity leave in the number of insured persons in subsection 1.1 and 1.2. Such an error will not affect the amount of contributions in any way. It is enough to explain it if the inspectors require it.

Let's look at an example of how to prepare a RSV adjustment.

The corrective calculation of insurance premiums is filled in almost the same way as other revised declarations. There are not many features. The main difference between the adjustment of the RSV for the 3rd quarter of 2017 from the initial calculation is the filling in the field "Adjustment number" on the title page.

If an error is made in section 1 or 2, the title page must be given the number of the correction in order. If this is the first reporting correction - "001", if the second - "002", etc.

An example of adjusting the calculation of insurance premiums for the 3rd quarter of 2017

Next, you need to correctly fill in all the sections, as in the initial calculation. Section 3 has an exception - it must be filled out only for those employees for whom there are changes or additions (clause 1.2 of the Procedure, approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 /).

Companies reflect in the report benefits that they paid last year and reimbursed this year. This does not clearly follow from the filling procedure, but the Federal Tax Service believes that only this year's benefits should be reflected in the report. If the company has reflected last year's allowance in the calculation, an adjustment must be filed.

Usually there are two types of errors in section 3, due to which it is necessary to submit a corrective calculation of contributions: the company forgot to show the employee, or made a mistake in personal data.

Forgotten Employee . Many organizations did not fill out section 3 for employees who did not receive payments at all or the employer paid non-taxable benefits: employees on vacation at their own expense, maternity workers, etc. But since an employment or civil law contract is in force with individuals (regardless of the payment of income), then they are insured. So, they should be reflected in section 3.

In addition, the tax authorities did not accept the report due to incorrect SNILS. To pass the calculation, the chief accountants excluded problem workers from reporting. Now the report needs to be revised.

To add employees to the calculation, complete section 3 for new employees only. The adjustment number in section 3 is “0-”. After all, this is the first time you are providing information about these employees. In section 1, write down the total amounts of contributions, taking into account accruals for newcomers.

Invalid personal data . It is safer to correct employee data if the company made a mistake in it. Tax authorities will transfer data from section 3 pension fund. If any information is incorrect, the FIU may incorrectly reflect the data on the personal cards of individuals.

If in the calculation it is necessary to clarify the personal data of the insured person, section 3 must be filled out twice (letter of the Federal Tax Service dated 06/28/2017 No. BS-4-11 /).

The indicators of section 3 of the calculation are filled in in accordance with the procedure for filling out the calculation (approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 /).

1. In subsection 3.1, the personal data reflected in the initial calculation are indicated, while in lines 190-300 of subsection 3.2 of section 3 of the calculation they put “0” in total indicators, and in the remaining familiarity spaces of the corresponding field - a dash (letter of the Federal Tax Service dated 18.07.2017 No. BS- 4-11/). Thus, the initial incorrect data is reset to zero.
2. In subsections 3.1 and 3.2, correct updated data are entered.

Section 3, fill in only for the employees for whom you are correcting the data. The correction number is 1. That is, the same as on the title page. Section 1 complete in the same way as before.

In order for the inspectors not to have questions why the amount of contributions has not changed in the adjustment, attach free-form explanations.

Updated calculation of insurance premiums for the 3rd quarter of 2017: what to fix

In September, the employee went on a business trip. The calculation for the 3rd quarter of 2017 does not reflect daily allowances within the limits. Contributions are not underestimated because payments over the limit are shown in the report.

It is necessary to include daily allowances within the limits in lines 030 and 040 of Appendix 1 to Section 1 of the calculation. You should also fill in all other sections that were in the original report.

Section 3 must be completed only for the employee with the error.

In line 040 of section 3 of the clarification, you must write down the number, as in the primary calculation, in order or an entry from the time sheet.

On the title page, you should put the correction number - 001, 002, etc., depending on the time you submit the clarification. In the report, you must specify the correct rate code - 01, and rewrite the rest of the information from the original calculation.

The company did not need to submit a report with code 01 and reset the information to correct the error. The program reconciles the amount of contributions in section 1 and the amount of contributions for all sections 3 of the primary report only. It is likely that the company submitted a report with zeros as primary and did not complete Section 3.

The information in sections 3 can be left blank.

Inaccurate information about an employee is the reason to submit an adjustment for the 3rd quarter of 2017.

It is necessary to fill in two new sections 3. In the first one, duplicate the information from subsection 3.1, in which there were errors. That is, re-fill in the erroneous TIN and other employee data. Put zeros in the totals of subsection 3.2, that is, in lines 210-250, 280-300.

In other indicators, put dashes or leave them blank if you have drawn up a report on a computer. On line 010, write down the correction number “1—“.

In the second section 3, also put the correction number “1—“. In subsection 3.1, fill in personal data without errors, and in subsection 3.2, reflect payments and contributions.

You need to fill out as many applications 1 as the number of tariff codes used by the company in the reporting period. Reporting period- 9 months. From the beginning of the year - USN (code 02), and from the third quarter UTII. It is necessary to fill in two appendices 1 to section 1 of the calculation.

In Appendix 1 with code 02, you must fill in the payments for the first 6 months only in columns 1 of lines 030 and 050. In Appendix 1 with code 03, reflect payments from the beginning of the 3rd quarter and for the last three months.

If in section 3 one of the employees is incorrectly indicated with the adjustment number - “1” instead of “0”, but there are no errors in the calculation due to which the contributions are underestimated, the clarification can be submitted, but not necessarily.

The company submits a clarification if it recorded inaccurate personal data in the report. Or lower insurance premiums. Since the error did not affect the contributions, the inspectors can send a request because of this error, it is enough to submit an explanation.

To avoid mistakes, check the calculation in advance:

Control ratios for calculation

Deadlines for submitting adjustments to the RSV for the 3rd quarter of 2017

The deadline for submitting corrected information depends on who discovered the error.

1. The organization itself found a mistake . The Code does not approve the period during which an adjustment calculation of contributions must be submitted. But it is not worth delaying the clarification, because the tax authorities can also detect the incorrectness.

Correct the error as soon as possible. Before clarifying, pay the arrears on contributions and penalties (clause 4, article 81 of the Tax Code of the Russian Federation). So the tax authorities will not fine you 20 percent of the amount of arrears (clause 1, article 122 of the Tax Code of the Russian Federation).

2. The bug was discovered by the inspectors . The tax authorities will check the calculation of contributions according to control ratios (letter of the Federal Tax Service of Russia dated March 13, 2017 No. BS-4-11 /). If they find discrepancies, they will require clarification or clarification.

It is necessary to react quickly - the tax authorities give only five working days. If you are late, the inspectors will fine the company 5,000 rubles. (Clause 3, Article 88, Clause 1, Article 129.1 of the Tax Code of the Russian Federation). Before clarifying, also pay the arrears and penalties - this way you can avoid a fine under article 122 of the Tax Code of the Russian Federation.

The calculation of insurance premiums - 2017 was the period when it underwent changes. Although in general this report does not contain fundamentally new data, it is still worth paying attention to some of the nuances of filling it out and submitting it to the Federal Tax Service. Let's consider these nuances.

Who submits quarterly contributions

The obligation to regularly submit reports on insurance premiums at the end of the reporting period is assigned to the payers of these premiums who pay income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation):

• legal entities;
• individuals.

For payers of contributions who do not pay remuneration to individuals, such reporting is not relevant. An exception among them are the heads of farms, who must submit a report after the end of each year (clause 3 of article 432 of the Tax Code of the Russian Federation) and before the end of the year if they stop farming (clause 4 of article 432 of the Tax Code of the Russian Federation).

Regular reporting is done on a cumulative basis, based on the fact that the reporting period is a quarter, and the tax period, after which the counting of reporting periods begins anew, is a year (Article 423 of the Tax Code of the Russian Federation). The deadline for the submission of these reports is the 30th day of the month following the end of the next reporting quarter and, accordingly, the year. It must be submitted not only at the place of registration of the reporting entity itself, but also at the place of registration of separate divisions that make payments to individuals (clauses 7, 11 of article 431 of the Tax Code of the Russian Federation).

Payers with an average number of employees of more than 25 people are required to submit reports on contributions electronically (clause 10, article 431 of the Tax Code of the Russian Federation). For a smaller number, delivery on paper is acceptable.

What is the form of the report and where can I get its form

The contribution report is a form developed and approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@). Officially, it is called "Calculation of insurance premiums", and for brevity we will call it RSV.

Features of filling out the calculation

Since the RSV report combined information that was presented before 2017 in several reporting forms, it turned out to be quite voluminous, consisting of 3 sections, 1 of which (2nd) refers only to the heads of farms and, accordingly, to other payers in reporting for 3rd quarter is not used. But the title page, which has a standard form for reports submitted to the Federal Tax Service, and the remaining 2 sections will have to be filled out:

• 1st, which has 10 applications, each of which is devoted either to reflecting the calculation of the amount of contributions related to each of the funds, or to data justifying the calculation of contributions in a reduced amount;
• 3rd, containing personalized information intended for the FIU on the contributions of each individual who received the payment.

A number of applications to the 1st section may not be filled in if there is no data for them. This applies to information:

• on expenses incurred for sick leave and in connection with motherhood at the expense of social insurance funds;
• calculations using additional tariffs;
• contributions to additional social security;
• the possibility of applying reduced tariffs;
• payments of a certain type, not included in the base for taxation of contributions.

Thus, in the minimum possible volume, the RSV report for a legal entity or individual entrepreneur, in addition to the title page, will consist of:

• from section 1, which contains the summary data on assessed contributions, reflected both in the total amounts for each of the funds, and in their monthly breakdown;
• subsections 1.1 and 1.2 of annex 1 to section 1, devoted, respectively, to the calculation of contributions to pension and health insurance;
• Appendix 2 to Section 1, which will reflect the calculation of social insurance contributions related to temporary disability and maternity;
• section 3, reflecting personalized information.

Read more about the content of each section in the article. .

In the structural units of the RSV report, in contrast to the previously submitted reports to the funds, there are no places for entering information both on the balance of settlements at the beginning and end of the period and on the payment of contributions. That is, the RSV form is reduced to the usual tax reporting, in which data is generated only on the amounts accrued for payment. OKTMO and KBK became its obligatory accessories.

The fields for displaying data in each of the structural units of the report have an arrangement that is somewhat unusual for the payer of contributions, but in general they do not contain anything fundamentally new.

Our team will help you fill out the calculation correctly .

Submission deadlines for RSV reporting for the 3rd quarter of 2017

The actual deadline for submitting the calculation of insurance premiums at the end of the 3rd quarter of 2017 falls on 30.10. 2017 (clause 7 of article 431 of the Tax Code of the Russian Federation). Violation of the deadline for submitting the RSV will be regarded as a failure to submit a report and will result in punishment for the payer of contributions under Art. 119 of the Tax Code of the Russian Federation.

Read more about this responsibility in the material. .

If the IFTS finds inconsistencies in figures or information about individuals in a report submitted on time, it will consider such a report not submitted and send a notification to the payer of contributions about this (clause 7 of article 431 of the Tax Code of the Russian Federation).

For information on under what errors the calculation of contributions will be considered not submitted, read .

The person submitting the report electronically will receive such a notification the next day, and the one who submitted it on paper can be sent within 10 days. The payer has 5 days (10 if the report was paper) from the date of sending the notification to return the report with updated data. If the taxpayer meets the deadline for submitting an updated calculation, then the date of submission of the submission will be the date of submission of the report, which was initially recognized as not submitted (clause 7 of article 431 of the Tax Code of the Russian Federation).

Clarification of previously submitted data

If an error is detected in the calculation of insurance premiums already accepted by the Federal Tax Service Inspectorate for the 3rd quarter of 2017, no matter what (arithmetic or informational error), the payer of contributions may be punished for it if the tax authorities discover it earlier than the payer himself. Penalties will be applied the same as for tax reporting, i.e. according to the Tax Code of the Russian Federation:

• under Art. 120 - for the distortion of data for the calculation of contributions;
• under Art. 122 - for underpayment of contributions;
• under Art. 126 - for unreliable information.

Therefore, if you independently identify an error in an already submitted RSV, you should immediately submit updated reports containing the correct information. Under certain circumstances, this will help to avoid punishment.

For instructions from the Federal Tax Service on clarifying the calculation, see Results

The calculation of insurance premiums for the 3rd quarter of 2017 is submitted to the IFTS by the payers of these premiums, who pay income to individuals, in the prescribed form and within the time specified in the Tax Code of the Russian Federation. The calculation fills in the mandatory structural units of this report, and if data is available, other sections of it. Violation of the deadline for submitting a report on contributions, as well as errors identified by the Federal Tax Service Inspectorate in it, will entail punishment for the payer of contributions in accordance with the rules of the Tax Code of the Russian Federation.

see also .

Annex 3 to Section 1 Calculation of insurance premiums
"Benefit Expenses"

Appendix 3 reflects the expenses incurred by the payer of insurance premiums for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood.

The procedure for filling out this Appendix is ​​set out in p.p. 12.2 - 12.21 Order.

For each type of payment (lines 010-090), you must specify:

Number of cases (recipients);

Number of paid days, payments, benefits;

The amount of expenses incurred (including at the expense of the federal budget). These amounts are reflected on an accrual basis from the beginning of the billing period.

Line 100 indicates the total amount of expenses for all types of payments reflected in lines 010-090 (including benefits financed from the federal budget).

Line 110 indicates the amount of accrued and unpaid benefits. In the specified line, you do not need to indicate the amounts that are accrued in last month of the reporting period, and in respect of which the deadline for the payment of benefits established by the legislation of the Russian Federation has not been missed.

Example

In the 1st quarter, an employee received temporary disability benefits for 8 days of illness - 8,224 rubles 56 kopecks, of which 5,140 rubles 35 kopecks were paid at the expense of the FSS.

In Appendix 3, for the corresponding type of benefit accrued to the employee, we reflect all the necessary information (number of recipients, number of days, amount of expense).

Please note that line 70 reflects only expenses incurred on account of accrued insurance premiums for the payment insurance coverage. The amounts paid for the first three days of temporary disability at the expense of the insured are not reflected in this line (letter of the Federal Tax Service of Russia dated December 28, 2016 N PA-4-11 / 25227@).

Therefore, in the Calculation it is necessary to reflect 5 days (and not 8), and the corresponding amount.

The current version of the document you are interested in is available only in the commercial version of the GARANT system. You can purchase a document for 54 rubles or get full access to the GARANT system for free for 3 days.