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 look at the step-by-step filling out of the RSV-1 form using 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, payroll accruals 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 the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, 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 passport code 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, we fill out part 3.2.2, guided by the limit values ​​​​established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one 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 in accordance with the established procedure;
• 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.

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 a region participating in the FSS pilot project, “02” for all others:

• 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.

Form RSV-1 is submitted by all organizations and their separate divisions, as well as entrepreneurs who have insured persons. This also applies to organizations where only the founding director works. RSV-1 for 2016 must be submitted for all employees for whom the employer is the insurer, including those working under civil contracts.

Insurance premium calculation form

An example of filling out a calculation for insurance premiums 2017

The quarterly calculation of RSV-1, including updated calculations for periods before 2016, must be submitted to the fund in which the company is currently registered. Desk audits of these forms will be carried out by territorial offices of the Pension Fund of Russia. And new reports will have to be submitted to the tax inspectorates, which will be compiled for the period starting from January 1, 2017.

Form RSV-1 for 2016 must be submitted electronically if the average number of employees of the company for the previous year is more than 25 people (Part 10, Article 15 of Federal Law No. 212-FZ of July 24, 2009).

Employers with fewer than 25 employees have the right to submit calculations in any way - on paper or electronically.

Deadlines for submitting RSV-1 reports for 2016

The deadline for submitting the calculation depends on the method of reporting – paper or electronic.

Companies will have to submit their RSV-1 calculations based on the results of the 4th quarter on paper no later than February 15, 2017 (Wednesday). But there is more time to submit an electronic calculation: the deadline is February 20 (Monday).

If the last date for submitting a calculation falls on a weekend, then the calculation can be submitted on the next working day. But this time the deadlines are not postponed. Meanwhile, you should not submit RSV-1 for the 4th quarter of 2016 a day or two before the deadline. In all regions, fund specialists recommend reporting early. It is optimal to submit your payment a week before the last day. If errors are found in it, the company will have time to correct everything and resubmit the RSV-1.

By the way, often in practice, many branches of the Pension Fund of the Russian Federation require electronic payment even with one employee.

RSV-1 for 2016 (4th quarter): how to fill out

The form and procedure in accordance with which it is necessary to fill out the calculation for 2016 were approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p (as amended by Resolution No. 194p dated June 4, 2015).

The calculation includes a title page and six sections. See the table for instructions on how to fill out the form.

Mandatory for all policyholders: a title page and 2 sections of the calculation, they are submitted by all employers:

Section 1 – the section reflects the amounts of accrued and paid contributions, as well as arrears or overpayments of contributions as of January 1, 2016.

Subsection 2.1 Section 2 — here they show the amounts of contributions accrued at regular rates.

If wages were paid to employees in 2016, you will need to fill out:

Section 6 – it reflects information about the employee and the funds paid to him;

Section 2.5 – shows how many packs of documents have been compiled, how many sections have been completed 6.

If there were no payments in 2016, then only the title page, sections 1 and 2 need to be submitted for the RSV-1 zero calculation. The remaining sections do not need to be submitted.

Procedure for filling out RSV-1 for the 4th quarter of 2016

First of all, it is necessary to enter data in section 6 Information on the amount of payments and other remunerations and the insurance experience of the insured person. Next, you need to fill out subsection 2.5. It will reflect the data on the packs of documents in section 6. Next, fill out the title page of the report. After this, fill out subsection 2.1 for each insurance rate code separately. And in the conclusion, all the other sections that need to be reported on. Section 1 is completed last.

To make it easier to understand, see the table below.

— payments under pension insurance;

- payments under health insurance.

— when additionally accruing insurance premiums based on inspection reports;

- when independently identifying understatement of insurance premiums, underpayment or overpayment of premiums.

Section 6 RSV-1 for the 4th quarter of 2016

Section 6— this is individual information for each employee about accrued payments, contributions and length of service. It is filled out for each employee, even if the employee did not have contributions subject to contributions during the quarter. For example, an employee was on maternity leave or unpaid leave for the entire quarter.

Section 6 must be submitted for those employees to whom payments were accrued in the reporting period, and for those who were in an employment relationship with the organization, but payments were not accrued to them in the reporting period.

The documents in the section need to be divided into bundles, depending on the correction of information (initial, corrective and canceling). Moreover, the number of documents in a bundle should not exceed 200.

Section 6 consists of eight subsections, of which 6.1–6.5 and 6.8 are required. The rest - only if there is relevant data.

In subsections 6.1–6.3, you must record information about the insured person, the reporting period, and the type of information adjustment.

In 6.4–6.5, you must indicate the amount of payments in favor of the insured employee and accrued insurance premiums. Amounts must be indicated in rubles and kopecks.

6.8 shows the period of work of employees in 2016 who have the right to early retirement. The data is for the last three months of the reporting period. The Start of period and End of period columns of the table are filled in in the following format: DD.MM.YYYY.

To be completed if the policyholder, as part of the RSV-1, submits section 6. Information about the bundles of documents that are generated under section 6 must be shown in subsections 2.5.1 (initial documents) and 2.5.2 (corrective or canceling).

In 2.5.1, you need to indicate data about batches of documents with the type of information correction initial. The number of completed lines in the subsection must be equal to the number of packs in section 6 with the corresponding type of adjustment.

Subsection 2.5.2 must be completed if there are any corrections to the information. It reflects data on batches with the correcting or canceling type. The number of completed lines in this section must correspond to the number of such packs.

It is necessary to show the general calculation of pension and medical contributions. For each tariff that the company applied in the reporting period, you need to fill out a separate subsection 2.1. Tariff codes are listed in Appendix No. 1 to the Filling Out Procedure.

In the title page, all sections must be filled out, except for the subsection Filled out by an employee of the Pension Fund of Russia (clause 4 of the Procedure, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p). The section should show the following information:

Reporting period number– for calculations for 2016 it is 0. In the Calendar year field – 2016. Accordingly, it will be clear that the calculation is submitted specifically for 2016.

Information about the payer of contributions: name, INN, OKVED, registration number in the Pension Fund of Russia, address and contact telephone number.

Number of insured persons– here you need to write down the number of people for whom the form is being submitted, that is, as many as sections 6 are presented in the calculation for 2016.

Update number And Reason for clarification. In the primary calculation for 2016, you must write in the Update number field - 000, and leave the Reason for update field blank.

Average headcount. In this field, you must write down the indicator for 2016, calculated according to the rules for compiling statistical reporting for 2016.

As follows from the procedure for filling out RSV-1, the remaining sections and subsections are not mandatory, but must be filled out if there are appropriate indicators to fill out.

Subsections 2.2-2.4 of Section 2 RSV-1

Subsections 2.2–2.4. Section 2, in addition to subsection 2.1, includes three more subsections - 2.2, 2.3 and 2.4. They must be filled out if the policyholder applied additional tariffs in 2016. You need to create subsections:

• subsection 2.2 - if there are workers employed in hazardous industries;
• subsection 2.3 – there are workers employed in heavy industries;
• subsection 2.4 - there are workers employed in heavy production, depending on the class of working conditions:

If during the reporting period insurance premiums were calculated according to more than one tariff, then section 2 must be completed as many times as the tariffs were applied.

Section 3 is filled out only by those insurers who calculate premiums at reduced rates (clause 6, part 1, article 58 of Law No. 212-FZ). The section contains three categories of companies, each of which fills out its own subsection:

• subsection 3.1 – IT organizations;
• subsection 3.2 – simplified companies engaged in preferential activities;
• subsection 3.3 – simplified non-profit organizations applying reduced tariffs.

In this section, it is necessary to show not only the amount of additionally accrued premiums based on the results of the audit, but also if the policyholder independently discovered an underpayment or overpayment of insurance premiums in the previous reporting period. For example, if the company discovered an error as a result of which it overestimated the accrued contributions.

Section 5 of the RSV-1 report for the 4th quarter of 2016 is completed if the insurer in 2016 paid remuneration to a full-time student for work in a student group included in the register of youth and children's associations receiving state support. These payments are not subject to contributions to the Pension Fund (clause 1, part 3, article 9 of Law No. 212-FZ).

Section 1 is the final one in DAM-1 for the 4th quarter of 2016 for all contributions. It summarizes the data for all sections that were completed in sections 2–4, namely, how much the policyholder transferred and paid in contributions for the last 12 months of 2016.

Please note, starting from January 1, 2017, calculation of RSV-1 no more need to submit.

Who takes the RSV-1

Until 2017, at the end of each quarter, all employers were required to submit a calculation to the Pension Fund of the Russian Federation using the RSV-1 form. It reflected information on insurance premiums accrued and paid in the reporting quarter for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

Starting from 2017, individual entrepreneurs and LLCs submit the SZV-M report and the new annual report “Information on the insurance experience of insured persons (SZV-STAZH)” to the Pension Fund.

Form RSV-1 for 2016

You can download the RSV-1 report form for 2016 for free from this link.

Sample form for 2016

You can see a sample of filling out the form according to the RSV-1 form on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with an electronic signature.

Due dates in 2017 for 2016

For 2016, the calculation must be submitted on time until February 15, 2017 in paper form and until February 20 in electronic

Fines for late submission of RSV-1 calculations

The following penalties are established for late submission of the RSV-1 form:

• if contributions have been paid – 1,000 rubles;
• if the fees have not been paid – 5% from the amount of contributions calculated for payment for the last 3 months of the reporting period, but not more 30% and no less 1 000 rubles

Since 2014, personalized accounting information has been included in the RSV-1 calculation. Failure to provide them will result in penalties separate fine – 5% from contributions accrued over the last three months of the reporting period (in this case, the fine is not limited to the maximum and minimum amount).

According to the Russian Ministry of Labor, collection of two fines for the same violation (failure to submit the RSV-1 form) - unacceptable. Additional responsibility for personalized accounting should arise only in the event of submission of incomplete or incorrect information. Judicial practice on this issue has not developed, so it is not known how the territorial branches of the Pension Fund of Russia will behave in such a situation.

Please note that for failure to provide the RSV-1 calculation, I can collect a fine from officials of the organization in the amount of 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit the RSV-1 calculation

The RSV-1 calculation is submitted to the Pension Fund office:

• Individual entrepreneur at his place of residence;
• LLC at its location.

Note: separate divisions with a separate balance sheet and current account pay contributions and submit reports at their location.

RSV-1 feeding methods

A report on form RSV-1 can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Pension Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

Please note, you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Pension Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic digital signature, you must conclude an agreement with one of the electronic document operators and notify your Pension Fund office about this. After this, you will be able to send RSV-1 reports via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the Pension Fund of Russia sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Structure of RSV-1 for 2016

Form RSV-1 contains a title page and 6 sections

• Front page And sections 1 And 2 completed by all employers.
• Section 3 filled in only if reduced tariffs are applied.
• Section 4 filled in if there are values ​​in lines 120 and 121 of section 1 (information about additionally accrued contributions).
• Section 5 filled out if payments are made for activities in student groups.
• Section 6 contains individual information for each employee (personalized accounting).

Basic filling rules

• At the top of each page the registration number in the Pension Fund is indicated.
• Only one indicator is entered in each line.
• If there are no indicators, dashes are placed in the columns of sections 1-5, and the columns of section 6 are not filled in.
• RSV-1 does not allow errors to be corrected using a correction tool.
• At the end of each page there is a signature and date of signing.
• The stamp (if any) is placed on the title page, where the MP is indicated.

Instructions for filling

You can download the official instructions for filling out the RSV-1 calculation from this link.

Front page

In the field " Update number" is put: " 000 "(if the declaration is submitted for the first time for the tax period (quarter), " 001 "(if this is the first fix), " 002 "(if the second), etc.

In the field " Reason for clarification» the reason code for submitting the updated calculation is indicated:

• « 1 » – clarification of indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs);
• « 2 » – clarification in connection with changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates);
• « 3 » – clarification of insurance premiums for compulsory medical insurance or other indicators that do not affect individual accounting information for insured persons.

Note: the updated calculation and personalized accounting attached to the report are submitted in the form that was in force in the period for which errors were identified.

In the field " Reporting period (code)» the code of the period for which the report is submitted is indicated:

• I quarter – 3 ;
• Half-year – 6 ;
• 9 months – 9 ;
• Calendar year – 0 .

In the field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. In this case, the letter " L».

Next The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In the field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

In the field " OKVED code» the code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Legal Entities (USRLE), respectively.

In the field " Contact phone number» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis characters (for example, “+74950001122”).

In the field " Average headcount» indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.

In the field " On the pages"indicates the number of pages that make up the RSV-1 report (for example, “000012”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block " Reliability and completeness of information»:

In the first field, you must indicate the code of the person confirming the accuracy and completeness of the information in the calculation: “ 1 "(payer of insurance premiums), " 2 " (payer's representative) or " 3 "(successor).

Next depending on who confirms the information, the last name, first name, patronymic of the head of the organization, individual entrepreneur, representative or legal successor is indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

Section 1. Calculation of accrued and paid insurance premiums

Line 100. Balance of contributions payable at the beginning of the billing period

The values ​​of columns in line 100 must be equal to the values ​​of the corresponding columns in line 150 of the Calculation for the previous billing period.

If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values ​​of columns 3 and 4 of line 150 of the Calculation for the previous billing period.

The value of column 4 of line 100 should not be less than zero.

Lines 110-114. Contributions accrued from the beginning of the billing period and for the last 3 months

The value of line 110 must be equal to the sum of the values ​​of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and must also be equal to the sum of the corresponding values ​​of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the submitted Calculation (in case of purchase or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, the specified equalities are not met):

• the value of line 110 of column 3 must be equal to the sum of the values ​​of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
• line 110, columns 6, 7 reflects the accrued insurance premiums at the additional rate for payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation;
• the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “1”;
• the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “2”;
• the value of line 110 of column 8 must be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
• the value of line 111 of column 3 must be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 3 must be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
• in lines 111, 112, 113, columns 4 and 5 do not need to be filled out;
• in lines 111, 112, 113, column 6, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period;
• in lines 111, 112, 113, column 7, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by payers of insurance premiums specified in Part 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period period;
• the value of column 6 of line 111 must be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “1”;
• the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “1”;
• the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 6 of subsections 2.4 with base code “1”;
• the value of column 7 of line 111 must be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “2”;
• the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsections 2.4 with base code “2”;
• the value of column 7 of line 113 must be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 6 of subsection 2.4 with base code “2”;
• the value of line 111 of column 8 must be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
• the value of line 112 of column 8 must be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
• the value of line 113 of column 8 must be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
• the value of line 114 must be equal to the sum of the values ​​of lines 111-113 of the corresponding columns;
• in line 114, columns 4 and 5 do not need to be filled out.

Lines 120-130. Additional contributions accrued since the beginning of the billing period

Line 120 reflects the amounts of insurance premiums accrued based on inspection reports (desk and (or) on-site), for which, in the reporting period, decisions to hold (or refuse to hold) accountable insurance premium payers for committing a violation of the legislation of the Russian Federation came into force. on insurance premiums, as well as the amounts of insurance premiums identified by the body monitoring the payment of insurance premiums that are excessively accrued by the payer of insurance premiums.

In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjustment of the base for calculating insurance premiums of previous reporting (calculation) periods, periods (based on accounting data) that is not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (calculation) period.

The value of line 120 of column 3 must be equal to the value indicated in the line “Total recalculation amount” of column 6 of section 4.

The value of line 120 of column 4 must be equal to the value indicated in the line “Total recalculation amount” of column 8 of section 4.

The value of line 120 of column 5 must be equal to the value indicated in the line “Total recalculation amount” of column 10 of section 4.

The value of line 120 of column 6 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values ​​of column 13 according to base code “1” of section 4.

The value of line 120 of column 7 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values ​​of column 13 according to base code “2” of section 4.

Line 121 in columns 3 and 4 reflects the amounts of recalculation of insurance premiums to finance the insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law of July 24, 2009 N 212-FZ.

The value of line 121 of column 3 is equal to the value indicated in the line “Total additional accrued” of column 7 of section 4.

The value of line 121 of column 4 is equal to the value indicated in the line “Total recalculation amount” of column 9 of section 4.

In line 121, columns 5, 6, 7, 8 do not need to be filled out.

Line 130 reflects the sum of the values ​​of the corresponding columns of lines 100, 110 and 120.

Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months

Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values ​​of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.

Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding months of the reporting period.

The value of all columns of line 144 is equal to the sum of the values ​​of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 should not be greater than the value of column 4 of line 130.

Line 150. Balance of contributions payable at the end of the reporting period

Line 150 indicates the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values ​​of lines 130 and 140. Column 4 of line 150 should not have a negative value if there is no negative value in column 4 of line 120.

Section 2. Calculation of insurance premiums according to the tariff and additional tariff

Section 2 is filled out by payers of insurance premiums who make payments and other benefits to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

Subsection 2.1. Calculation of insurance premiums according to tariff

When filling out subsection 2.1:

In the field " Tariff code» indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 1 to this Procedure.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.

In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values ​​​​in the corresponding rows for each table of subsection 2.1 included in the Calculation.

By lines 200-204 The base for calculating insurance contributions for compulsory pension insurance is calculated based on the amount of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

On line 200 the corresponding columns reflect payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties on an accrual basis from the beginning of the year and for each of the last three months reporting period;

On line 201 the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance are reflected in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.

On line 202

On line 203 reflects the amounts of payments and other remuneration made in favor of individuals that exceed the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.

The sum of the values ​​in columns 4-6 of line 204 across all pages of subsection 2.1 is equal to the value of column 2 of line “Total” of subsection 2.5.1.

On line 205 Column 3 reflects the amounts of accrued insurance premiums, calculated by summing the values ​​of column 3 of line 205 of Calculations for the previous reporting period and the values ​​of columns 4 - 6 of line 205 of Calculations for the current reporting period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.

Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in relation to individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values ​​in columns 4-6 of line 205 across all pages of subsection 2.1 is equal to the value of column 3 of line “Total” of subsection 2.5.1.

On line 206 column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 206 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 206 for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquiring the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is “0”.

In case of loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.

Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the tariff of insurance premiums established by Article 58.2 of the Federal Law dated July 24, 2009 N 212-FZ).

On line 207

The value of column 3 of line 207 must be no less than the maximum value of columns 4-6 of line 207;

On line 208 reflects the number of individuals whose payments and other remuneration exceeded the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009;

The value of column 3 of line 208 must be no less than the maximum value of columns 4-6 of line 208.

On lines 210-213 The base for calculating insurance premiums for compulsory health insurance is calculated.

On line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.

On line 211 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.

On line 212 reflects the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

On line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

On line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.

The value of column 3 of line 214 must be equal to the sum of the values ​​of column 3 of line 214 of Calculations for the previous reporting period and column 4-6 of line 214 of Calculations for the reporting (settlement) period, with the exception of insurance premium payers who have acquired or lost the right to apply a reduced tariff for results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.

On line 215 reflects the number of individuals for whom insurance premiums are accrued from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 2.1.

The value of column 3 of line 215 must be no less than the maximum value of columns 4-6 of line 215.

Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.2. filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.2:

On line 220

On line 221 the corresponding columns reflect the amounts of payments and other remuneration that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 223 Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.

The values ​​indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values ​​indicated in the corresponding lines of column 4 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 224 column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 224 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 224 for the current reporting period.

Columns 4 - 6 of line 224 reflect the amounts of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 225

Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.3 is filled out by payers of insurance premiums who apply additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2- 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.3:

On line 230 the corresponding columns reflect the amounts of payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 231 the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ are reflected.

On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.

The values ​​indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values ​​indicated in the corresponding lines of column 5 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 234 Column 3 reflects the amounts of insurance premiums calculated by summing the values ​​of column 3 of line 234 of the Calculation for the previous reporting period and the values ​​of columns 4-6 of line 234 for the current reporting period.

Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional rate for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 235 reflects the number of individuals for whom insurance premiums at an additional rate are calculated from payments and other remuneration.

Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.4 filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions identified based on the results of a special assessment of working conditions carried out in the manner established by the legislation of the Russian Federation or certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.

If, based on the results of certification of workplaces for working conditions, a hazard class of “acceptable” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ, fill out sections 2.2 and 2.3 respectively.

• « 1 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ;
• « 2 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

In the field “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” one of the values ​​is filled in with the symbol “ X":

• field " special assessment results» filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if there are results of a special assessment of working conditions;
• field " workplace certification results» filled out by payers of insurance premiums if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
• field " results of special assessment and results of workplace certification» is filled in by payers of insurance premiums if there are results of a special assessment of working conditions and the results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ);

If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” » was applied during the reporting period.

In this case, the row values 240-269 for inclusion in other sections of the Calculation, they participate as the sum of values ​​(based on “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.

When filling out subsection 2.4:

By lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remunerations named in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period period.

By lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

By lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each month of the reporting period.

By lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, cumulatively from the beginning of the year and for each month of the reporting period.

Column 3 lines are calculated by summing the values ​​of column 3 of the corresponding lines for the previous reporting period and the values ​​of columns 4 - 6 of the corresponding lines for the current reporting period.

Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.

In lines 245, 251, 257, 263, 269 reflects the number of individuals whose payments and other remuneration are charged insurance premiums at an additional rate for each class and subclass of working conditions.

Subsection. 2.5. Information on packs of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons

Subsection 2.5– filled in by insurance premium payers who have completed Section 6 of the Calculation.

The subsection contains data about stacks of documents.

When filling out subsection 2.5:

Subsection 2.5.1“List of packages of documents of initial information of individual (personalized) accounting” contains data on packages of information of individual (personalized) accounting with the type of information adjustment “initial”:

• the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction “initial”;
• the lines in column 2 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values ​​​​indicated in lines 401, 402, 403, 411, 412 , 413, etc. column 5 of subsection 6.4 of the corresponding pack. The value indicated in the “Total” line of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​​​specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​​​specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
• the lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed;
• Column 5 indicates the file name (number of the package of documents);

Subsection 2.5.2“List of packages of documents for correcting individual (personalized) accounting information” contains data on packages of individual (personalized) accounting information with the “corrective” or “cancelling” type.

The number of completed lines must correspond to the number of packages of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out document forms for individual (personalized) accounting in the compulsory pension insurance system , approved by Resolution of the Board of the Pension Fund of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.

In lines according to columns 2 and 3 information about the period for which the information is corrected is indicated, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.

In lines count 4 - 6 information is reflected on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out.

Meaning of each line columns 4 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 5 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 4 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 6 subsection 2.5.2 must be equal to the sum of the values ​​indicated in the “Total” line of column 5 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

In lines columns 7 reflects the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.

IN box 8 the file name (number of the document pack) is indicated.

Section 3. Calculation of compliance with conditions for the right to apply a reduced tariff

Subsection 3.1 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 6, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.1 filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the insurance premium rate established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

When filling out subsection 3.1:

• in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ of organizations operating in the field of information technologies, fill out columns 3, 4 on lines 341 - 344.
• in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
• on line 341 the total amount of income is reflected, determined in accordance with Article 248 of the Tax Code of the Russian Federation;
• on line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs, databases;
• meaning lines 343 is defined as the ratio of the values ​​of lines 342 and 341 multiplied by 100;
• on line 344 indicates the average/average number of employees, calculated in the manner determined by orders of the Federal State Statistics Service;
• on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated, based on the received extract from the said register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved Decree of the Government of the Russian Federation of November 6, 2007 N 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5597; 2009, N 12, Art. 1429; 2011 , N 3, art. 542).

Subsection 3.2. Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.2 filled out by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity provided for in paragraph 8 of part 1 of article 58 of Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established by part 3.4 Article 58 of the Federal Law of July 24, 2009 N 212-FZ:

a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear production (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
f) chemical production (OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) scientific research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
x) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
y) production of musical instruments (OKVED code 36.3);
i) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household products and personal items (OKVED code 52.7);
z.2) real estate management (OKVED code 70.32);
z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
z.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of bent steel profiles (OKVED code 27.33);
z.10) production of steel wire (OKVED code 27.34).

When filling out subsection 3.2:

• on line 361 the total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;
• on line 362 the amount of income from the sale of products and (or) services provided in the main type of economic activity is indicated;
• indicator lines 363 is calculated as the ratio of the values ​​of lines 362 and 361, multiplied by 100.

Subsection 3.3 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 11, part 1, article 58 of the Federal Law of July 24, 2009.

Subsection 3.3 filled in by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of Column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375, column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.

When filling out subsection 3.3:

• on line 371 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
• on line 372 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, named in paragraph 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation ;
• on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation;
• on line 374 the amount of income from carrying out the types of economic activities specified in subparagraphs p, f, i.4, i.6 of paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ is reflected;
• on line 375 reflects the share of income determined for the purposes of applying Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.

Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period

Section 4 is filled out and submitted by payers to whom the body monitoring the payment of insurance premiums has accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions on bringing to justice.

In case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer can reflect the amounts of independently accrued insurance premiums.

If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.

Section 5. Payments and rewards for activities in the student team

Section 5 filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving state support) according to employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

When completing section 5:

• the number of completed lines must correspond to the number of individual students to whom the payer accrued the above payments and other remuneration during the reporting period;
• in column 1 the number is entered in the order of the completed lines;
• in column 2 the last name, first name, and patronymic of the student are reflected;
• in column 3 the date and number of the document confirming the student’s membership in the student’s student group are reflected;
• in column 4 the date and number of the document confirming full-time study during the period of such membership are reflected;
• in column 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year is reflected;
• in columns 6–8 the amount of payments and other remunerations accrued for the last three months of the reporting period is reflected;
• by the line " Total payments» columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational organizations, educational organizations of higher education in full-time education. If a section consists of several pages, the value of the “Total payments” line is reflected on the last page;
• on line 501 reflects the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body that carries out the functions of implementing state youth policy.

Section 6. Personalized accounting

Section 6 is completed and submitted to all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In section 6 of the RSV-1 form eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).

A separate section 6 is filled out for each insured employee. In this case, information for all employees is grouped into bundles (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8 the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not presented.

Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.

Information that corrects data for previous reporting periods (the type of information correction is “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is adjusted, according to the forms for presenting information and the rules for filling them out that were in effect in the period for which corrective (cancelling) information is provided.

Subsection 6.1. Information about the insured person

In columns 1-3 The surname, name and patronymic of the employee are indicated in the nominative case.

In column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated.

The field “Information about the dismissal of the insured person” is filled in by placing the symbol “X” in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.

The field “Information about the dismissal of the insured person” is not filled in if the insured person works under a civil contract.

Subsection 6.2. Reporting period

In the “Reporting period (code)” field, enter the period for which the Calculation is being submitted. Reporting periods are the first quarter, half a year, nine months, and a calendar year, which are designated respectively as “3,” “6,” “9,” and “0.”

In the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.

Subsection 6.3. Information correction type

This subsection contains 2 types of fields:

• to indicate the type of information;
• to indicate the reporting period and calendar year.

For the first field there are three options:

• "original"– information is submitted for the first time;
• "corrective"– information is submitted for the purpose of changing previously submitted information;
• "cancelling"– information is submitted with the aim of completely canceling previously submitted information;

You need to select one of them and put the symbol “ X».

The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the information type “correcting” or “cancelling”.

Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual

Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

When submitting information, the adjustment of which is associated with the cancellation of data for one tariff of insurance premiums (category code of the insured person) and change of data for another tariff of insurance premiums (that is, the original form of information contains more than one code of the category of the insured person), in the form with the “corrective” type » all form indicators are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person; only a form correcting information for previous reporting (calculation) periods is submitted.

When filling out subsection 6.4:

• in columns on line 400(410, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period” indicate the values ​​of the corresponding indicators on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are values ​​in the column 7 lines 400, 410, etc. the values ​​of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not be equal to “0”;
• on line 401(411, etc.) “1 month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
• on line 402(412, etc.) “2nd month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
• on line 403(413, etc.) “3rd month” of subsection 6.4 indicates the values ​​of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.

If there is no line information not filled in.

In column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

In column 4 The amount of payments that are subject to insurance contributions to the Pension Fund is indicated:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 4 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 200 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 4 minus line 201 column 4) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 5 minus line 201 column 5) of all subsections 2.1 Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 column 6 minus line 201 column 6) of all subsections 2.1 Calculation;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401 - 403, 411 - 413, etc.

In column 5 the amount of payments subject to insurance premiums is indicated within the limits of the tax base established for the current year:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​​​specified in line 204 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 5 must be equal to the sum of the values ​​indicated in line 204 of column 6 of all subsections 2.1 of the Calculation.

In column 6 it is necessary to reflect the amount of accruals under civil contracts also within the limits of the taxable base.

The values ​​indicated in all lines of column 6 must not exceed the values ​​indicated in the corresponding lines of column 5 of subsection 6.4.

In column 7:

• the sum of the values ​​​​indicated in lines 400, 410, etc. column 7 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance exceeding the maximum value of the base for calculating insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values ​​​​specified in line 203 of column 3 of all subsections 2.1;
• the sum of the values ​​​​specified in lines 401, 411, etc. column 7 must be equal to the sum of the values ​​indicated in line 203, column 4 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 402, 412, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 5 of all subsections 2.1 of the Calculation;
• the sum of the values ​​​​specified in lines 403, 413, etc. column 7 must be equal to the sum of the values ​​indicated in line 203 of column 6 of all subsections 2.1 of the Calculation;
• the values ​​indicated in all lines of column 4 must be greater than or equal to the sum of the values ​​in the corresponding lines of columns 5 and 7.

Subsection 6.5. Information about accrued insurance premiums

In subsection 6.5 indicates the amount of insurance contributions for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance contributions, in rubles and kopecks.

If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on the tariffs for all categories of insured persons.

If there is no information, subsection 6.5 is not completed.

Subsection 6.6. Corrective Information Information

Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.

Corrective (cancelling) information is presented according to the forms for presenting information on individual (personalized) accounting that were in effect in the period for which errors (distortions) were identified.

When adjusting information for reporting periods starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.

When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.

Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are calculated at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009 .

In subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual employed in work that gives the right to early assignment of a pension, for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.

When specifying several codes for special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.

In the columns on line 700 (710, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values ​​of the corresponding indicators are indicated on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period.

The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.

• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 223 of column 3 of subsection 2.2 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 4 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 5 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 6 of subsection 2.2 of the Calculation;
• the amount of payments and other remunerations accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233 of column 3 of subsection 2.3 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 4 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 702, 712, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 5 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 703, 713, etc. Column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of Column 6 of subsection 2.3. Calculation;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 261 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​​​indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation;
• the sum of the values ​​indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that specified in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• indication of the values ​​“Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory, provided that information is available in lines 701-703, 711-713, etc. ;
• the code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled out in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

Subsection 6.8. Work period for the last three months of the reporting period

When filling out subsection 6.8:

The dates indicated in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.)”.

If during the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, the periods of work are indicated on separate lines for each type of contract (grounds).

In this case, the period of service within the framework of a civil contract is filled in with the code “CONTRACT” or “NEOPLDOG” reflected in column 7 of subsection 6.8.

Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling out personalized information, according to Appendix 2.

The size of the regional coefficient established centrally for the wages of workers in non-production industries in the regions of the Far North and areas equated to the regions of the Far North is not indicated.

If an employee performs work during a full working day in a part-time working week, the period of work is reflected according to the actual working time worked.

If the employee performs work part-time, the volume of work (share of the rate) in this period is reflected.

The work of the insured person in conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 “Special working conditions (code)”, 6 and 7 “Calculation of the insurance period” – “Base (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of an insurance pension” – “Base (code)”, “Additional information”).

In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if during the period of work in conditions that give the right to early assignment of a pension, insurance premiums have been paid at an additional rate.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee’s occupation code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column “Special working conditions”. Writing code is not limited by the width of the column.

Columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee’s employment under these conditions does not meet the requirements of current regulatory documents.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension, in accordance with Lists 1 and 2 of production, work, professions, positions and indicators that give the right to preferential benefits, approved by the Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10, the code of the corresponding List position is indicated in the next line, starting with column 5 “Special working conditions”. Writing code is not limited by the width of the column.

The “SEASON” value is filled in only if a full season has been worked on the work provided for in the list of seasonal work, or a full navigation period on water transport.

The value “FIELD” is filled in if in the column “Special working conditions (code)” the value “27-6” is indicated and only on the condition that work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.

For insured persons employed in jobs specified in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for the early assignment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.

In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.

Periods of work giving the right to early assignment of an old-age insurance pension, which was performed in a part-time working week, but full-time, due to a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 parts 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, due to labor organization conditions, cannot performed continuously, calculated based on actual time worked.

The number of months accepted for credit towards length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for the year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two digits if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days on the basis that 1 calendar month is equal to 30 days. When translating, the whole part of the number is taken into account; rounding is not allowed.

For the corresponding periods of work, limited by the dates “Beginning of the period” and “End of the period”, in column 7 “Calculation of the insurance period basis (code), additional information”, working time is reflected in the calendar calculation translated in the specified order (month, day).

When filling out the work experience of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the work experience is indicated.

To be completed only for convicted insured persons serving sentences in prison.

The time spent under water (hours, minutes) is filled in only for divers and other insured persons working under water.

Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if one of the values ​​is indicated in the “base (code)” column: AIRCRAFT, SPECIAL.

Data on the flight hours of insured persons, participants in test flights (hours, minutes) are filled in if one of the values ​​ITSISP, ITSMAV, INSPEKT, LETISP is indicated in the column “Base (code)”.

The scope of work (share of the rate) for the position performed by medical workers is filled in if one of the values ​​is indicated in the “ground (code)” column: 27-SM, 27-GD, 27-SMHR, 27-GDHR.

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if one of the values ​​27-PD, 27-PDRK is indicated in column 6 “ground (code)”.

In this case:

• if in column 8 “ground (code)” the value 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of training hours is optional, including for positions and institutions provided for in paragraph 6 of the Rules approved by the Decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a primary school teacher in general education institutions specified in paragraph 1.1 of the section “Name of Institutions” of the list, teachers of general education schools of all names located in rural areas (except for evening (shift) and open (shift) general education schools) is included in length of service, regardless of the volume of workload performed).
• if in column 8 “ground (code)” the value of 27-PDRK is indicated, the indication of the rate and number of training hours is mandatory for positions and institutions provided for in subparagraph “a” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation dated October 29, 2002 N 781 (in Work experience is counted as work as a director (head, manager) of institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, for the period from September 1, 2000, is counted towards work experience provided that teaching work is carried out in the same or in another institution for children for at least 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in paragraph 1.10 of the section “Name of institutions” of the list - subject to teaching work in the amount of at least 360 hours per year).
• if in column 8 “base (code)” the value 27-PDRK is indicated, the rate must be indicated; indication of the number of training hours is optional for positions and institutions provided for in subparagraph “b” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work performed under normal or reduced working hours provided for by labor legislation is included in the length of service, work in the positions of director (chief, manager) of orphanages, including sanatoriums, special (correctional) for children with developmental disabilities, as well as deputy director (chief, manager) for educational, educational, educational, industrial, educational production and other work directly related to the educational (educational) process of institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, regardless of the time when this work was performed, as well as teaching work).

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an old-age insurance pension is not indicated if, when reflecting information in section 6.8 Form RSV-1 contains the following additional information:

• parental leave;
• leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work), unpaid leave of up to one year provided to teaching staff, one additional day off per month without pay provided to women working in rural areas localities, unpaid time of participation in a strike and other unpaid periods;
• off-the-job training;
• performance of state or public duties;
• days of donating blood and its components and days of rest provided in connection with this;
• suspension from work (preclusion from work) through no fault of the employee;
• additional leaves for employees combining work with training;
• parental leave from 1.5 to 3 years;
• additional leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
• additional days off for persons caring for disabled children.

The “CHILDREN” code is filled in if one of the parents of a child is granted leave to care for a child under the age of one and a half years.

The “DLCHILDREN” code is filled in if one of the parents is granted leave to care for a child aged from one and a half to three years;

The “CHILDREN” code is filled in if parental leave is granted to a grandmother, grandfather, other relatives or guardians who are actually caring for the child before he or she reaches the age of three.

Select category 1. Business law (237) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (14) 2. Entrepreneurship and taxes (415) 2.1. General tax issues (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (104) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of contracts (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)

Since 2017, report and pay. In addition to contributions for injuries. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new unified form. For the new calculation of insurance premiums, see letter dated July 18, 2016 No. BS-4-11/12915. There is also a procedure for filling out the new form.

The new report takes up 24 sheets (how do you like that!). And is divided into three large sections. In addition to general information about accruals, contributions, payments. There are sheets and applications for calculating benefits and reduced tariffs. For personalized information – section 3 of the future calculation.

The new calculation includes all contributions, except for injuries. The latter will continue to be contributed to the Russian Social Insurance Fund. As before, social insurance will determine the tariff based on. And allocate funds for preventive measures. You will pay for injuries. The shape of which also changes.

Control of calculation of insurance premiums using Federal Tax Service formulas(.pdf 694Kb)

How to make a calculation of insurance premiums (ERSV), detailed instructions(.pdf 635Kb)

Examples for calculating ERSV using real numbers (more than 20 examples)(.pdf 1092Kb)

Note: Some answers to questions about filling out contributions for the 1st half of 2017

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Composition of a single new calculation for insurance premiums - ERSV

The new calculation in its content will combine the four currently existing forms: RSV-1, RV-3, RSV-2 and 4-FSS. Naturally, duplicate and unnecessary indicators will be excluded from a single calculation. The calculation will consist of the following sections:

• front page;
• information about an individual - not an individual entrepreneur;
• summary data on the obligations of the payer of insurance premiums;
• calculation of insurance premiums for compulsory health insurance and medical insurance;
• calculation of contributions for compulsory social insurance;
• expenses for compulsory social insurance in case of temporary disability and in connection with maternity;
• decoding of payments made from funds financed from the federal budget;
• a number of applications required to apply the reduced insurance premium rate;
• summary data on the obligations of insurance premium payers of heads of peasant (farm) households;
• calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise;
• personalized information about insured persons.

Do you know what is the most common mistake in the calculation of insurance premiums and in SZV-M, due to which reports will not be accepted? Incorrect SNILS of employees. Even the correct value of the code in the report will be considered an error if it differs from the data of the Federal Tax Service or the fund.

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Employers are required to submit the following declaration sheets

1 . All employers without exception

• front page;
• section 1;
• subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• section 3

2 . Employers paying contributions at additional rates and/or applying reduced rates

• subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• appendices No. 5-10 to section 1;
• section 3

3 . Employers who incurred expenses in connection with the payment of compulsory social insurance in case of temporary disability and in connection with maternity

• Appendix No. 3 to Section 1;
• Appendix No. 4 to Section 1;

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The Federal Tax Service demands an explanation of why contributions were paid before the due date.

The explanation is simple: there is no “previously established” deadline by law. There is a law (15th for employers) no later than which contributions must be paid (). Before this date, the law does not prohibit paying contributions. Therefore, this can be written in the explanatory note to those from whom these explanatory notes are asked. Let them legislatively introduce a deadline before which contributions cannot be paid if they don’t like something.

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Where to submit reports for 2016

The law that approved this innovation does not contain transitional provisions. Therefore, despite the fact that the submission of annual reports is still a long way off, many are already worried about where to submit them: to the tax authorities or to the funds.

When “transferring cases” from funds to the tax office, this procedure took longer than expected, which is why the deadlines for undisputed collection were missed for many debts. But this does not mean that overdue debts will be forgiven and forgotten. The Federal Tax Service ordered inspectorate employees to file an application for the collection of such debts in court. Naturally, in compliance with all necessary formalities.

In support of the application for recovery the following must be submitted to the court:

• documents confirming the grounds for the obligation of the contribution payer,
• the deadline for its execution has arrived,
• as well as compliance with the collection procedure (calculation of insurance premiums, decision of the relevant fund based on the results of the audit, requirement for payment, etc.).

An application for collection may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement for payment. If employees of the Federal Tax Service did not have time to go to court in time, the deadline for filing an application can only be restored for a good reason. Moreover, as the Federal Tax Service notes, the transfer of powers over contributions to tax authorities in itself is not a valid reason.

How to clarify payment for “pension” contributions if there is an error in the payment order

If the policyholder made a mistake in the payment order for the transfer of “pension” contributions, how can the erroneous details be clarified in this case? The answer was given in the joint letter of the Federal Tax Service of Russia No. ZN-4-22/10626a and the Pension Fund of Russia of Russia No. NP-30-26/8158 dated 06.06.17.

When checking calculations, tax inspectors must deduct dividends from the personal income tax base. And only then compare the result with the base for insurance premiums. This rule is laid down in the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852). But it happens that employees of the Federal Tax Service forget about this rule and demand clarification from the organization.

Controllers may have questions for you if the bases for calculating personal income tax and contributions for submitted reports differ. Those. Personal income tax was withheld, but insurance premiums were not paid. You can prove that your company does not have salaries in envelopes using explanations

Type of income	Should it be reflected in the ERSV?	Should it be reflected in 6-NDFL?	How to explain
Maternity and child care benefits	Yes	No	Child benefits are not subject to insurance contributions and personal income tax. In the ERSV, these benefits are reflected in lines 030 and 040 of subsection 1.1. At the same time, child benefits are not included in the calculation of 6-NDFL. Download sample explanation...
Rent	No	Yes	Insurance premiums are not charged on rent. Such payment is not related to either an employment contract or a civil contract for the performance of work. Personal income tax must be withheld from the rent amount. Download sample explanation...
Financial assistance to former employees	No	Yes	Dismissed employees are no longer in labor or civil law relations with the employer, which means that the financial assistance paid is not subject to insurance contributions. Material assistance over 4000 rubles. subject to personal income tax. Download sample explanation...
Gifts to employees under a written gift agreement	No	Yes	Gifts that an organization transfers under a gift agreement are not subject to contributions, regardless of their value. From gifts worth more than 4,000 rubles. you have to pay personal income tax. Download sample explanation...
Material benefits from a preferential loan	No	Yes	Insurance premiums for the amount of material benefits are not charged. Personal income tax must be withheld from the benefits of saving on interest on the loan. Download sample explanation...
Compensation for delayed wages	Yes	No
Employees were compensated for their treatment	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanation...
paid premiums under voluntary personal insurance contracts	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanation...
Sent employees for training	Yes	No	Compensation is exempt from personal income tax, but is subject to insurance premiums. Download sample explanation...

Explanations must be sent to the inspectorate within five days from the date the request was received.

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Sample, example of filling out the DAM 2019 declaration form for a quarter, half a year, year

• Example of filling out the DAM form for the 1st quarter of 2019 .pdf 1990 Kb
• Example of filling out the DAM form for the 1st quarter of 2019 .xls 700 Kb
• Example of filling out the DAM form for the 1st quarter of 2017 .pdf 680 Kb
• Example of filling out the DAM form for the 1st quarter of 2017 .xls 720 Kb
• Example of filling out the DAM form for 12 months 2017 .pdf 970 Kb
• Example of filling out the DAM form for 12 months 2017 .xlsx 480 Kb

Note: An example of filling out the ESSC form is provided in Excel format, which can be replaced with your own data.

VIDEO on reporting insurance premiums

ERSV for half a year. New on insurance premiums

In the program:

• How to calculate insurance premiums now: what payments to tax, tariffs, additional tariffs, reduced tariffs.
• Calculation of insurance premiums for six months: what to consider when filling out.
• How to check a report using new control ratios.
• Frequent errors when making calculations.
• How to pay insurance premiums: new details in payment slips.
• What to do if insurance premiums were transferred using incorrect details.
• How to collect arrears on “old” contributions before 2017 and how to return overpayments for previous periods.
• What is left behind the funds?

Watch video

Reporting for the first half of 2017. Errors in ERSV and 6-NDFL

• common errors in the new calculation of insurance premiums for the first quarter: what to check for the calculation for the half-year;
• what has changed in 6-NDFL: a change in the positions of the Federal Tax Service on filling out some lines, new dates for the occurrence of income and payment of tax;
• how to reconcile 6-NDFL and the calculation of insurance premiums for six months using the inspectors’ method, so that they don’t have any questions during the inspection;

Watch video

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Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force

Despite the fact that from 01.01.2017 the Federal Tax Service will be in charge, the issues of calculation and payment of contributions can still be guided by the clarifications of the Ministry of Labor issued before this date.

Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12/67082

According to the new chapter of the Tax Code “Insurance Contributions” coming into force in 2017, the Ministry of Finance will provide written explanations on issues arising from insurance premium payers. Now the Ministry of Labor is doing this.

At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, the written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

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Reporting via the Internet. Contour.Extern ALL ABOUT INSURANCE PREMIUMS
The article will help you learn how to correctly make a single calculation for insurance premiums to the tax office starting from 2017. Where to report, when to pay premiums for the insurance year. Contributions for “injuries”, as before, are paid to the Social Insurance Fund of the Russian Federation. The 4-FSS reporting form will also be new.