Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

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

Payments for insurance premiums for the 2nd quarter of 2019 are submitted by all organizations and individual entrepreneurs with employees. We will tell you when the calculation is due, where it is sent, whether it can be submitted on paper and whether to submit a “zero” calculation. We will also show you a sample of filling out the report.

Who submits the RSV

All employers submit calculations for insurance premiums: organizations and separate divisions, individual entrepreneurs with employees. Be sure to submit a calculation if you have insured persons:

• employees registered under employment contracts;
• employees registered under civil law contracts (contractor agreement, service agreement);
• director of the organization, even if he is the only founder.

When and where to submit insurance premium payments

Submit your payment no later than the 30th day of the month following the reporting period. The reporting periods for insurance premiums are 1 quarter, half a year, nine months and a calendar year. The calculation we submit in July includes indicators from January 1 to June 31, 2019. The due date for the 2nd quarter is generally no later than July 30. In 2019, this day falls on Tuesday, so the due date has not moved anywhere.

The day on which you submitted the report to the tax inspector and received the acceptance stamp on the second copy is considered the day the calculation is submitted. When sent by mail, the day the post office accepted the package and stamped it. When sending by telecommunications - the day on which your TCS operator recorded the sending of the calculation.

Individual entrepreneurs submit their calculations to the tax office at their place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Payment methods

The calculation is submitted on paper “by hand” to the tax office or by mail, but only if the average number of employees for the reporting period is not more than 25 people. Otherwise, the company faces a fine for violating the format. If in the last reporting period the average number of employees was more than 25 people, submit an electronic payment via the Internet using an enhanced qualified electronic signature.

Do I need to take zero marks?

The calculation must be submitted even if there was no activity in the reporting period - the second quarter of 2019. The absence of activity and payments to individuals, the absence of movements on accounts does not cancel the obligation to submit settlements. It’s just that in such a situation a zero calculation is submitted to the tax office.

Fines for violations when submitting payments

For violation of the delivery format, when an organization with more than 25 employees submits calculations on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 business days from the date the electronic notice is sent or 10 business days from the date the paper notice is sent to send an adjusted estimate. If these deadlines are violated, the calculation will be considered unsubmitted, which will result in a fine of 5% of the amount of contributions due.

If the payment is late, the tax office will fine the policyholder for each full or partial month of delay in the amount of 5% of the premiums payable. The total amount of the fine cannot be less than 1000 rubles and more than 30% of the amount of contributions payable. For failure to submit a zero report, the fine will be 1000 rubles.

How to fill out the RSV

The calculation form for insurance premiums 2019 has the KND number - 1151111. Detailed instructions for filling out the DAM are in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. Filling out the form will require accuracy and attention, since errors in the calculation can lead to fines and the need to re-submit the DAM.

Fill out the fields in the calculation from left to right, starting with the first acquaintance. Indicate monetary amounts in rubles and kopecks. If you fill out the calculation manually, use blue, black or purple ink. If there are no indicators, put zeros (for amounts) or dashes (for text) in the cells. If you fill out the calculation on a computer, use capital block letters, Courier New font size 16-18; if there are no indicators, you do not need to put dashes and zeros.

Those dismissed in the DAM report for the second quarter of 2019 are indicated in section 3 of the calculation: it lists all persons in whose favor payments were made in the reporting period and employees dismissed in the previous reporting period. The attribute of the insured person for dismissed employees “1” must also be indicated.

After filling out the calculation, number the pages consecutively, regardless of the absence of sections to be filled in or their number. At the end of the article we provide a sample of a completed calculation for an organization with two employees.

How to fill out RSV automatically

If you keep personnel records and calculate salaries in an accounting program or web service, the report will be generated automatically. Kontur.Accounting is an example of a cloud service for accounting, payroll and reporting. Here you can send the RSV to the tax office directly from the service. The calculation is checked automatically before sending.

An example of filling out the DAM for an organization with two employees

Calculation of insurance premiums is a new form of reporting, which came into force in 2017. You need to fill out the calculation for 1 quarter, half a year, 9 months and a year. The article provides step-by-step instructions for filling out a report on insurance premiums for the 3rd quarter of 2017. We offer you to download the calculation form and sample filling at the bottom of the article.

Starting from January 1, 2017, issues of collecting insurance premiums and monitoring the reporting on them were transferred to the jurisdiction of the Federal Tax Service. At the same time, there was a change in the forms of such reporting, so, in particular, a new calculation form was adopted, designed to replace the RVS-1 form, previously filled out for the Pension Fund. In addition, the new form simplifies the preparation of Form 4-FSS, which was submitted to the Social Insurance Fund. Separately, it is worth mentioning the fact that the latter is in charge of only contributions for “industrial injuries”; everything else is now handled by the Federal Tax Service.

Deadlines for submitting calculations to the tax office

As for the deadline for submitting a new report, it is submitted to the Federal Tax Service in several stages. In this case, the document, in accordance with clause 7 of Art. 431 of the Tax Code of the Russian Federation, must be submitted no later than the 30th day of the month following the reporting month. Today, the schedule for submitting calculations for insurance premiums is as follows:

• for the first quarter – no later than May 2;
• six months before July 31;
• for nine - no later than October 30;
• The annual report is due by January 30, 2018 inclusive.

In what form should I submit?

When the average number of employees of an organization is more than 25 people, this report can be transmitted electronically via the Internet, which requires a secure channel, as well as an electronic signature.

In the same case, when the organization’s staff is less than this value, all documentation can be handed over personally to employees of the territorial body of the Federal Tax Service or sent to it by mail. In this case, all reporting is submitted exclusively at the actual location of the legal entity or residence of the individual entrepreneur.

Responsibility

For failure to comply with the procedure and deadlines for submitting calculations for insurance premiums, quite serious punishment is provided in the form of fines.

So, for example, if you do not comply with the electronic form of submitting this document, you can receive a fine of 200 rubles in accordance with Article 119 of the Tax Code of the Russian Federation.

Penalties are also provided for incorrectly filling out the report form or for the presence of errors in it.

How to fill out a new calculation for insurance premiums in 2017

Purely outwardly, the new reporting form is similar in structure to a tax return and has fundamental differences from the reporting form to extra-budgetary funds. Such differences are that all indicators included in the calculation are related exclusively to accruals for the reporting quarter only.

Separately, it is worth noting that this form of calculation does not contain absolutely no information about the previously listed payments for insurance premiums, as well as the amount of the initial and final debt. The majority of enterprise managers and chief accountants assess this fact extremely positively.

The new form for calculating insurance payments consists of three sections and several attachments.

About the first section

The first section of the described reporting form is devoted to indicators of the amounts of those insurance premiums that are subject to payment to the budget. Here, in addition to the basic contribution to the Pension Fund for pension insurance, the amounts subject to accrual at the additional rate, as well as contributions paid for additional social security, are indicated. In this case, it is mandatory to enter into the reporting form both the total amount and its breakdown by three months. The developers of the calculation provided for each type of insurance premium in this case its own BCC.

All budget classification codes must be indicated when filling out the reporting form in order to correctly reflect the information submitted to the Federal Tax Service on the personal account of the insurance premium payer.

In addition, this also allows you to automatically pay off existing debt in the Federal Tax Service system immediately after making payment for it in the form of a payment order.

In addition to the BIC, the first section of the reporting form for 2017 contains fields designed to indicate the amount exceeding expenses over the insurance premiums already accrued to the Social Insurance Fund. Such expenses are entered in a single amount, as well as broken down by month. Additional information for the first section is included in the 10 annexes available with it. Their main task is to decipher general information transmitted to the authorized body about insurance premiums accrued to the payer.

First and third appendices to section 1

The first and third appendices to the first section are most often filled out. So application No. 1 is intended to include information about all calculations for pension insurance, as well as the number of persons insured at the enterprise, from whose wages it is necessary to calculate mandatory insurance payments to extra-budgetary funds.

In this case, the basis for calculating these contributions must be indicated with a breakdown showing the presence or absence of a limit.

As for applications No. 3, then information about expenses incurred by a legal entity for the purposes of compulsory insurance is recorded here. In this section, the form provides for a breakdown of amounts by various types of social benefits. These include:

• sick leave;
• maternity benefits;
• child care benefits, etc.

Completing the second and third sections

The second and third sections of the insurance premium calculation form for the 3rd quarter of 2017 have their own subtleties in filling out.

For example, second section specially designed for farmers and heads of peasant farms. They indicate in the form the available amount of accruals for insurance contributions, both to the Pension Fund and the Social Insurance Fund, while mandatory payments are necessarily linked to the existing specialized KBK.

The second section also has its own application. It contains information about each member of a farm or peasant enterprise, namely, last name, first name, patronymic, INN, SNILS, term of membership in the farm, as well as the amount of income paid to each member. At the same time, its amount is necessarily broken down by month.

Third section calculation of insurance premiums is a set of personalized data about all persons in respect of whom the employer pays insurance premiums.

Separately, it is worth pointing out the fact that each employee of the organization who had income in it or as an individual entrepreneur for the past quarter is indicated on a separate sheet in the form for calculating insurance premiums.

Payments at the “standard” tariff are included in subsection 3.2.1. In the same case, when tariffs were used in several options, each of them must be indicated in a new line. If the calculation contains payment amounts subject to additional tariffs, they will need to be indicated in subsection 3.2.2.

Checking and eliminating calculation errors

Before submitting the calculation of insurance premiums for the 3rd quarter of 2017, it will be necessary to check the compliance with the control ratios.

The fact is that the verification tables have been updated and now tax authorities require that the data entered in the calculation be verified with form 6-NDFL. In this case, the difference between lines 020 and 025 of the first section of this form must be correlated with the base on the noses, namely line 050 of column 1 of subsection 1.1 of section 1.

There are other benchmarks that must be met.

If an error is discovered after submitting the document, the tax inspector will not accept the report and will send a notification to the employer to eliminate the identified violations within 5 days. When submitting reports electronically, this period increases to 10 days.

Form and sample 2017

Insurance premium calculation form for 2017 - download for free from.

Calculation of insurance premiums for the 3rd quarter of 2017 sample filling -.

What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New calculation of contributions

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. Cm. " ".

Reporting and settlement periods according to the Tax Code of the Russian Federation

Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:

• the billing period is a calendar year;
• The reporting period is the first quarter, half year, nine months of the calendar year.

Period codes on the cover page of the calculation

The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill out all fields except the section “To be filled out by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.

In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:

Code	Name
21	1st quarter
31	half year
33	nine month
34	year
51	1st quarter during reorganization (liquidation) of the organization
52	half a year during reorganization (liquidation) of the organization
53	9 months upon reorganization (liquidation) of an organization
90	year during reorganization (liquidation) of the organization

In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:

Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:

• 3 – for the first quarter;
• 6 – for half a year;
• 9 – in nine months;
• 0 – per year.

Codes in section 3

Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – in nine months;
• 34 – per year.

If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:

• 51 – for the first quarter;
• 52 – for half a year;
• 53 – in nine months;
• 90 – per year.

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

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 code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

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

Step 3. End of the third section

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

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

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

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, 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.