Example of filling out RSV for 9 months. The procedure for filling out the calculation of insurance premiums

The calculation of insurance premiums in 2019 must be submitted 4 times, linking its submission with the completion of each quarter. And the first on this list is the report generated at the end of the 4th quarter of 2018. How to fill out the ERSV correctly? How, where and in what time frame to submit it? Let's consider the nuances that are significant for drawing up and submitting calculations.

What is insurance premium calculation?

The calculation of insurance premiums - ERSV or RSV (the extra letter in the first abbreviation corresponds to the definition of “single”) - is completely different from the reports of the RSV-1 and RSV-2 forms that were submitted to the Pension Fund before 2017. Why? Because in connection with the introduction of all rules for working with insurance premiums (except for payments for injuries), previously contained in various laws, into the Tax Code of the Russian Federation in 2017, control over their accrual and payment passed to the tax authorities.

That is, all reporting on contributions, which was previously submitted to 2 funds (PFR and Social Insurance Fund), began to be submitted to the Federal Tax Service. Since insurance premiums in such a situation turned out to be just part of tax payments, rational actions in relation to the reporting generated on them were:

creating a summary report form that combines the data that was previously entered into 4 forms:

RSV-1 - in relation to contributions to the Pension Fund and the Compulsory Medical Insurance Fund accrued by the majority of employers;
RSV-2 - regarding payments to the same funds, but accrued by the heads of farms;
RSV-3 - in relation to contributions aimed at additional social security for employees of certain categories;
4-FSS - regarding social security contributions for disability and maternity insurance;

unification of deadlines for submitting the new form, which turned out to be average between the deadlines previously in force for submitting RSV-1 and 4-FSS reports to the relevant funds.

the results of settlements with each of the funds at the beginning of the year and at the end of the reporting period;
data on documents for payment of contributions;
personal information about the length of service of employees.

That is, the report on contributions submitted to the Federal Tax Service has acquired an appearance close to that of a traditional tax report, while retaining the features inherent in reporting on insurance contributions previously submitted to the funds.

Rules for drawing up and submitting the DAM in 2019

To calculate insurance premiums for 2018, use the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The rules for filling it out are contained in the same order of the Federal Tax Service.

Since the number of innovations in the content of the summary report is small in comparison with the reports previously submitted to the funds, the rules for entering data into it essentially remained the same.

You will find a detailed description of the principles for filling out each sheet of this document in the article “Unified calculation of insurance premiums - form”.

The DAM is compiled quarterly, including a number of data in the form of incremental figures and taking into account the fact that the calculation of the cumulative total will begin anew with the beginning of the new year. At the same time, the figures that arose only in the last quarter of the reporting period are given with a fairly high degree of detail, which makes it possible to call the DAM (actually compiled on an accrual basis) a calculation for a certain quarter.

Filling out individual lines of the DAM is discussed in the articles:

“How to fill out line 040 in the calculation of insurance premiums”;
“How to fill out line 070 in the calculation of insurance premiums”;
“Filling out line 030 of the calculation of insurance premiums”;
“How to fill out line 090 in the calculation of insurance premiums”.

A sample of filling out the DAM for 2018 can be downloaded below.

The generated report must be checked for errors.

Deadline for filing RSV-2018 for the 4th quarter of 2018

The deadline for submitting the consolidated DAM to the Tax Code of the Russian Federation (clause 7 of Article 431) specifies only one date, defined as the 30th day of the month beginning after the end of the next reporting quarter. There is no specific deadline for annual reporting.

That is, the last day for reporting contributions must fall on the 30th of January, April, July and October, unless this day coincides with a weekend. If this happens, then the deadline is postponed (Clause 7, Article 6.1 of the Tax Code of the Russian Federation) to the next weekday later.

Based on these rules, the deadline for filing the DAM for the 4th quarter of 2018 will correspond to 01/30/2019.

And reporting for the periods of 2019 will need to be submitted no later than 04/30/2019, 07/30/2019, 10/30/2019 and 01/30/2020 (all dates fall on weekdays).

The report can be submitted on paper if the average number of persons whose data appears in the document does not exceed 25 people (clause 10 of Article 431 of the Tax Code of the Russian Federation). With larger numbers, electronic reporting becomes mandatory.

Results

The report on insurance contributions, which since 2017 has a new curator in the person of the Federal Tax Service, a new form (common for all contributions supervised by the Federal Tax Service) and a new deadline for submission, is drawn up according to the same principles that were in effect during the periods when similar reports were submitted directly to the funds. The report is submitted quarterly. Data is entered into it on a cumulative basis throughout each year.

A report on insurance premiums based on the results of 2018 must be submitted to the Federal Tax Service no later than January 30, 2019 in electronic form, if the number of employees on the basis of the data on which the report was generated exceeds 25 people. If the number is smaller, the report may be on paper.

When it is necessary to submit an adjustment to the calculation of insurance premiums, within what time frame and according to what rules, read the articles:

“Corrective DAM form for 2018 - how to submit it”;
“Updated calculation of insurance premiums in 2019”.

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.

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

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

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

Estimated data for the 2nd quarter:

Accrued salary - 759,000.00 rubles.
Contributions to the Pension - 166,980.00 rubles.
Compulsory medical insurance—RUB 38,709.00.
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.

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

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

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

Payments for insurance premiums for the 2nd quarter of 2019 are submitted using the old form, but taking into account new clarifications from officials. The deadline is July 30. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums for free in the article.

Officials counted the sheets in the zero reporting on contributions:

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

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

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

The easiest way to submit a report the first time is to connect to BukhSoft. The program makes reports on employees automatically. There is no need to manually create anything.

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

For the 2nd quarter of 2019, the calculation of contributions must be submitted using the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same order approved the electronic format.

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

Should I submit a zero ERSV for the first half of the year in 2019?

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

Companies submit insurance premium payments quarterly. Even if in some of the quarters they had no employees and did not pay dues for them...

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

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

Example of ERSV for the 2nd quarter of 2019

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

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

Sample of filling out the title page

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

In the “Submitted to the tax authority (code)” field, indicate the code of the tax office to which you are submitting the calculation. In the “Location (accounting)” field, enter the code, which depends on where you submit your reports. Check the table below.

Codes for the place of submission of calculations for insurance premiums

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

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

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which payments were transferred. A sample form is below. The accounting program may add incorrect codes to section 1. This error is difficult to notice. After all, KBK consists of 20 characters.

For example, if you submit reports with incorrect codes, charges and payments in the inspection database will appear on different personal cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, for which the inspectorate will automatically begin to charge penalties. And at the desired KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct BCC.

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

Watch the lecture about the dangerous pitfalls in calculating contributions at the Higher School of the Chief Accountant in the course “” in the program.”

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

Example of filling out section 1

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

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

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

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

Tips from the experts

Lyubov Kotova answers,

Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“Do not reflect payments for which you do not charge insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code in line 030. For example, there is no need to show dividends and payments under lease agreements in the calculation.”

Sample of filling out subsection 1.1 of appendix 1 to section 1

Subsection 1.2 should be completed in the same manner, only for medical contributions. Some companies and individual entrepreneurs use a reduced tariff - 0 percent. This does not mean that the subsection need not be filled out. Still include employees in the number of insured persons and in the number of persons from whose payments you have accrued amounts to the FFOMS.

Tip for an accountant

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

Sample of filling out subsection 1.2 of appendix 1 to section 1

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

Filling out Appendix 2 to Section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with maternity are reflected in Appendix 2 to Section 1 of the calculation. Set the sign right away:

1, if the company participates in the Social Insurance Fund pilot project for direct payments. Regions participating in the FSS pilot project for paying benefits directly >>> ;
2, if the company does not participate in the FSS experiment.

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is contributions payable. Enter this amount in the appropriate column with the attribute code “1”. If the result according to the formula is negative, your expenses exceed the amount of insurance premiums. Reflect this amount with the attribute code “2”. Reflect the indicator without the minus sign.

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

Fragment of filling out Appendix 2 to Section 1

Do not include negative amounts of accrued contributions in your reports. The Pension Fund of the Russian Federation will not be able to reflect such data on the individual personal accounts of employees.

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

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

“1” if the amount in line 090 is greater than or equal to 0;
"2" if the amount is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative contribution amounts with code 1. The inspectors ask that this error be corrected. Duplicate all the information from the primary report for clarification.

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

Filling out section 2 of the calculation of contributions

Section 2 is filled out by the heads of peasant (farm) farms (hereinafter referred to as peasant farms). The section contains data on contributions payable to the budget according to the heads of peasant farms.

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

On lines 020 and 030, indicate the BCC for pension insurance contributions and the amount of pension contributions payable. On lines 040 and 050, provide the BCC for medical contributions and the amount of contributions to be paid. This is provided for in paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

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

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

SNILS;
FULL NAME.;
date of birth;
numeric country code of the employee;
details of a passport or other identification document.

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

If you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the attribute of the insured person in lines 170 and 180 as “1”. Despite the fact that the amounts are calculated at a zero rate, employees are insured in the social and health insurance system.

Example of filling out section 3

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

Because of this, section 3 of the report included negative figures for employees. The Pension Fund of the Russian Federation cannot post such information on the personal accounts of individuals, so tax authorities ask that the reporting be corrected.

Where and how to submit insurance premium calculations in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the company’s registration address. There are special rules for separate units. If the manager has given the department the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remunerations, then the report must be submitted to the place of registration of the department (clause 7 of Article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the Federal Tax Service in 2019 in one of two ways:

only in electronic form via the Internet, if the average number of employees exceeds 25 people;
on paper or electronically, if the company’s average headcount for the last year was 25 people or less.

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

Responsibility for errors in calculations

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

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

Organizations and entrepreneurs - employers who pay income to their employees are insurers in relation to them and are obliged to pay insurance contributions to extra-budgetary funds.

Who must take RSV-1 for 9 months of 2017

In particular, the following must submit RSV-1 for the 9 months of 2017:

organizations and their separate divisions;
lawyers, private detectives, private notaries.

All policyholders should submit RSV-1 within 9 months if they have insured persons, namely:

employees under employment contracts;
the general director, who is the sole founder;
individuals - performers under civil contracts (for example, contracts or provision of services).

Attention: RSV-1 for 9 months should be submitted to the fund’s divisions, regardless of whether economic activity was carried out from January to September 2017 or not.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not.

If an organization or individual entrepreneur:

does not operate at all;
does not accrue payments to individuals;
has no movements on current accounts,

even this does not cancel the obligation to submit calculations for insurance premiums for the third quarter of 2017.

In such a situation, you need to submit a zero calculation to the Federal Tax Service (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

If the individual entrepreneur does not have employees, and he did not make payments or remuneration to individuals for the period from January to September 2017, then he does not need to submit RSV-1 for 9 months of 2017. Under such circumstances, individual entrepreneurs are not recognized as “insurers.”

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. images/docs/fns10.10.2016_--7-11-551.pdf

This form has been used since 2017.

Procedure for paying insurance premiums

All employers (including individual entrepreneurs) calculate and pay insurance premiums from payments to employees in the manner prescribed by law.

Insurance premiums are calculated and paid separately to each state extra-budgetary fund, namely:

for compulsory pension insurance - in the Pension Fund of Russia;
for compulsory social insurance in case of temporary disability and in connection with maternity - in the Social Insurance Fund;
for compulsory health insurance - in the FFOMS.

Insurance premiums under GPC agreements

From the income of individuals working under a civil law contract (GPC), contributions are paid only to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to Social Insurance Fund for accidents at work and occupational diseases - only if this is provided for in the GPC agreement (paragraph 4, paragraph 1, article 5 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”).

Reporting period for insurance premiums

The tax period for contributions is a year, and the reporting period is the first quarter, half a year and 9 months of the year. (The calculation is made on an accrual basis for the first quarter, half a year, 9 months and a year).

Despite the “increasing” nature, the Calculation is often called quarterly (for example, for the fourth quarter, and not for the year), because in detail (by month) it shows information only for the last quarter of the reporting (calculation) period.

Therefore, they are talking, for example, about preparing a calculation of insurance premiums for the third quarter of 2017 based on the results of 9 months of 2017.

Method of reporting according to the RSV-1 form

As a general rule, the calculation can be presented both on paper and electronically. However, if the payer of insurance premiums has an average number of individuals in whose favor payments were made exceeding 25 people for the previous billing (reporting) period, the Calculation must be submitted only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Electronic Calculation must also be submitted by newly created organizations with more than 25 people (clause 10 of Article 431 of the Tax Code of the Russian Federation).

The day of submission of electronic reporting is the date of its dispatch.

Reporting on paper is submitted when the number of employees is less than 25 people.

You can submit it in the following ways:

personally or through a representative by proxy;
by mail in a valuable letter with a list of the contents.

Deadline for submitting reports in form RSV-1

Organizations and individual entrepreneurs that make payments to individuals must submit the Calculation to their tax office no later than the 30th day of the month following the expired quarter (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Thus, calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period.

If the 30th falls on a weekend or non-working holiday, it will be possible to submit the Calculation without consequences on the first working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The reporting period for insurance premiums is the first quarter, half a year, 9 months.

The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the third quarter of 2017.

After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the third quarter of 2017.

Place of reporting according to the RSV-1 form

Reporting in form RSV-1 should be submitted to the Pension Fund branch at the place of registration of the organization.

Penalties for late reporting in the RSV-1 form

For late submission of calculations for insurance premiums for 9 months of 2017, an organization or individual entrepreneur may be fined 5% of the amount of contributions that is subject to payment (additional payment) based on the calculation.

The fine for the manager can range from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

The organization faces a fine of 5% of the amount of contributions for pension and health insurance accrued for payment on a late calculation of RSV-1 for the last three months of the reporting period, for each full or incomplete month that has passed from the day established for submitting the calculation until the day when it was presented (letter of the Ministry of Labor dated 04.04.14 No. 17-3/B-138).

A fine is assessed for each month (full or partial) of delay in submitting a calculation, but the total amount of penalties cannot be:

more than 30% of the amount of insurance premiums accrued for payment on a late payment for the last three months of the reporting period;
less than 1000 rub.

For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles.

If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted.

Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”.

If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance indicated that calculations for insurance premiums not submitted to the Federal Tax Service on time are not grounds for suspending transactions on the accounts of the insurance premium payer (letter dated 04/21/17 No. 03-02-07/2/24123). Therefore, there is no reason to fear that the account will be blocked for late payment for 9 months of 2017.

Example 1 We calculate the amount of the fine for late submission of the payment using the RSV-1 form. The organization submitted the calculation in form RSV-1 for 9 months of 2017 electronically on November 25, 2017, while the last day for submitting the calculation was November 21, 2017. Thus, the delay was less than a month.

The amount of contributions accrued according to the calculation for July - September 2017 was:

for pension insurance - 1,960,000 rubles;
for health insurance - 390,000 rubles.

The amount of the fine imposed on the organization will be equal to 117,500 rubles. ((RUB 1,960,000 + RUB 390,000) x 5% x 1 month).

The procedure for calculating the base for insurance contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund

The basis for calculating insurance contributions to the Pension Fund, FFOMS and FSS for VNiM (mandatory contributions for insurance in case of temporary disability and in connection with maternity, paid to the FSS) must be calculated for each employee separately. The base in the Federal Social Insurance Fund of Russia for insurance against industrial accidents can be calculated both separately for each employee, and as a total amount for all employees at once.

The base is considered a cumulative total from the beginning of the year.

It includes taxable payments that you accrued in favor of the employee from the beginning of the year until the last day of the past month.

If an employee is hired by an organization in the middle of the year, then his income from his previous place of work does not need to be included in the base for calculating contributions (letters from the Ministry of Labor dated November 12, 2015 No. 17-4/OOG-1569, Ministry of Health and Social Development dated January 17, 2011 No. 76-19, clause 9 of the Information letter of the FSS of Russia dated March 14, 2016 No. 02-09-05/06-06-4615).

Limit base for calculating insurance contributions to funds

In 2017, the maximum base for calculating contributions to the Pension Fund and the Social Insurance Fund for temporary disability and in connection with maternity (VNiM) did not change compared to 2016 and amounted to 796,000 rubles for contributions to the Pension Fund and the Social Insurance Fund - 718,000 rubles.

The maximum base for calculating contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund for insurance against accidents at work (“injury contributions”) has not been established. This means that these contributions are calculated on the entire amount of taxable payments accrued to the employee during the year.

Example 2 We calculate the base for insurance contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund. The base for insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from payments to the employee for January - September 2017 is calculated as shown in the table.

Month	Taxable payments for month,	Sum payments growing total with started year, rub. (gr. 3 previous lines + gr. 2)	Base for accrual of contributions on an accrual basis from the beginning of the year, rub.
			To the Pension Fund		In the FSS		In FFOMS (gr. 8
			Up to 796,000 inclusive (if gr. 3 less or equal to 796,000, then gr. 4 = gr. 3; if gr. 3 > 796,000, then gr. 4 = 796 000)	In part, exceeding (gr. 3 - gr. 4)	At VNiM until inclusive (if gr. 3 less or equal to 718,000, then gr. 6 = gr. 3; if gr. 3 > 718,000, then gr. 6 = 718 000)	"For injuries" (gr. 7 = gr. 3)	In FFOMS (gr. 8









September

Calculation of contributions from employee income

In 2017, insurance premiums to extra-budgetary funds should be calculated as follows. Let's start with contributions to the Pension Fund.

If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Pension Fund, then the rate of contributions to the Pension Fund is 22%. Contributions to the Pension Fund for amounts that exceed the limit (RUB 796,000) are charged at a rate of 10%.

Now about contributions to the Social Insurance Fund of the Russian Federation. If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Social Insurance Fund of the Russian Federation, then the social security contribution rate is 2.9%.

In 2017, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation (in case of temporary disability and in connection with maternity) is 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Social security contributions are not paid from the amount exceeding the maximum base.

From January 1, 2015, insurance contributions to FFOMS RF All payments to employees must be paid at a rate of 5.1%. The maximum base for calculating insurance premiums to the Federal Compulsory Medical Insurance Fund has been cancelled.

Thus, in 2017, the following general tariffs were established for calculating insurance premiums:

Which sheets and sections of the calculation according to the RSV-1 form should be filled out?

All payers of insurance premiums making payments to individuals fill out the following mandatory sheets, sections and subsections of the Calculation:

Title page;
Section 1 “Summary of the obligations of the payer of insurance premiums”;
Subsection 1.1 “Calculation of contributions for compulsory pension insurance” of Appendix No. 1 to Section 1;
Subsection 1.2 “Calculation of contributions for compulsory health insurance” of Appendix No. 1 to Section 1;
Appendix No. 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to Section 1;
Section 3 “Personalized information about insured persons.”

Thus, companies and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums, approved by order of the Federal Tax Service of Russia dated 10.10. 16 No. ММВ-7-11/551):

title page;
section 1;
subsections 1.1 and 1.2 of Appendix 1 to section 1;
appendix 2 to section 1;
section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

The remaining sections and subsections are included in the Calculation if the relevant information is available.

So, for example, if in the reporting (calculation) period the insurer paid sick leave at the expense of social insurance, then in the Calculation he must also include Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with with the legislation of the Russian Federation to section 1.”

Let us explain the composition of the Calculation in the table:

Calculation for 9 months: sections and who fills out the sections

	Who fills it out
Title page	Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill out the calculation using the RSV-1 form?

The calculation according to the RSV-1 form must be filled out in this sequence.

Start filling out with the title page.

Then create section 3 for each employee who was registered in the third quarter.

After this, fill out the Appendices to Section 1.

And last but not least, section 1 itself.

In this case, it is necessary to comply with the ratios indicated in the table (clauses 7.1 - 7.3 of the Procedure for filling out the RSV-1 form, approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p, registered by the Ministry of Justice of Russia on February 18, 2014 No. 31344, hereinafter referred to as the Procedure).

Indicator section 1	What should it be equal to?
Line graphs 100	The corresponding columns of line 150 section. 1 RSV-1 form for last year
Line 110 column 3	The sum of lines 205 and 206, column 3 of all subsections 2.1
Line 110 column 8	The sum of lines 214 columns 3 of all subsections 2.1
Line 120, column 3 (if this line is filled in)	Line “Total conversion amount”, column 6, section. 4
Line 120, column 8 (if this line is filled in)	In the line “Total conversion amount”, column 14, section. 4

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C).

In this case, the calculation is generated automatically based on the data that the accountant enters into the program.

However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes.

We will explain the features of compiling each of the sections of the current calculation, as well as the sequence of filling them out in step-by-step instructions.

STEP 1: Filling out the cover page

Now you can fill out the title page of RSV-1 for 9 months of 2017.

On the title page, fill out all sections, with the exception of the subsection “To be completed by an employee of the Pension Fund of Russia” (clause 4 of the Procedure).

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

IRS CODE

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted.

You can find out the value for a specific region on the Federal Tax Service website using the official service - https://service.nalog.ru/addrno.do

NAME

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations.

There is one free cell between words.

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

REPORTING PERIOD

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

PLACE OF PERFORMANCE CODE

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017.

Approved codes are presented in the table:

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

Update number

In the “Adjustment number” field, enter “000” if this is the primary RSV-1 for 9 months. If you are clarifying information from a previously submitted RSV-1, then mark the serial number of the clarification (“001”, “002”, etc.).

OKVED

In the “Code of type of economic activity” field, enter the main code of the type of economic activity according to the classifier.

Please keep in mind that until January 1, 2017, two OKVED classifiers are in effect: the old OK 029-2001 and the new OK 029-2014.

If an organization or individual entrepreneur was registered before July 11, 2016, then in the RSV-1 9 months in advance, indicate the codes according to the OK 029-2001 classifier (clause 5.8 of the Procedure).

Those registered on July 11, 2016 or later can indicate codes according to the OK 029-2014 classifier.

STEP 2: Completing Section 3

Section 3: Personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.

Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example 3 Payments were made to the Russian citizen in the third quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees.

The period is five calendar days from the date when the person applied for such information.

Give each employee a copy of Section 3, which contains information only about him.

If calculations are submitted in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract.

The extract must be prepared for the entire period of work starting from January 2017.

STEP 3: Filling out Appendix 3 to Section 1

APPENDIX 3 TO SECTION 1: BENEFITS COSTS

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period.

The date of payment of the benefit and the period for which it was accrued do not matter.

For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months.

Sick leave benefits, which are open in September and closed in October, are reflected only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3.

Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows.

In column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure).

In column 2 we reflect (clause 12.3 of the Procedure):

in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
in lines 060 – 062 – the number of monthly child care benefits. For example, if for all 9 months we paid benefits to one employee, put the number 9 in line 060;
in lines 040, 050 and 090 - the number of benefits.

STEP 4: Filling out subsections

Appendix 1 to Section 1

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
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”;
subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code.

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive).

Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

line 010 – total number of insured persons;
line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2017”);
line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
in line 040 we reflect the amounts:

Payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);

Expenses that the contractor has documented, for example, under copyright contracts (Clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

line 050 – base for calculating pension contributions;
line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of Article 421 of the Tax Code of the Russian Federation);
line 060 – amounts of calculated pension contributions, including:

On line 061 - from a base that does not exceed the limit (RUB 876,000);

Line 062 – from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section.

It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance.

Here is the principle of forming strings:

line 010 – total number of insured persons for 9 months of 2017.
line 020 - the number of individuals from whose payments you calculated insurance premiums;
line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
on line 040 – payment amounts:

Not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);

Amounts of expenses that the contractor has documented, for example, under copyright contracts (Clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 is completed if you pay insurance premiums for compulsory pension insurance at an additional rate, and subsection 1.4 - if from January 1 to September 30, 2017 you paid insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories employees of coal industry organizations.

STEP 5: Filling out Appendix 2 to Section 1

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity.

The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

“1” – direct payments of insurance coverage, if there is a pilot social insurance project in the region:

From July 1, 2017, the following are preparing to participate in the pilot project for the payment of benefits under compulsory social insurance directly by the territorial body of the Fund: the Republic of Adygea, the Altai Republic, the Republic of Buryatia, the Republic of Kalmykia, Altai Territory, Primorsky Territory, Amur Region, Vologda Region, Omsk Region, Oryol region, Magadan region, Tomsk region, Jewish Autonomous Region;

From July 1, 2018, the implementation of this pilot project will continue in the territories of the Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd Region, Vladimir Region, Voronezh Region, Ivanovo Region, Kirov Region, Kemerovo Region, Kostroma Region, Kursk Region, Ryazan Region, Smolensk Region , Tver region;

From July 2019, the following countries will join the pilot project: the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Republic of Karelia, the Komi Republic, the Republic of North Ossetia - Alania, the Udmurt Republic, the Republic of Khakassia, the Chechen Republic, the Chuvash Republic, the Arkhangelsk Region, the Tula Region, Yaroslavl region;

“2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

line 010 – total number of insured persons for 9 months of 2017;
line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
line 030 summarizes:

Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);

line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of RUB 755,000 in relation to each insured person);
on line 050 - show the basis for calculating insurance contributions for compulsory social insurance;
line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled out by individual entrepreneurs who apply the patent tax system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in the Tax Code of the Russian Federation (subclause 19, 45-48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation) (subclause 9 clause 1 article 427 of the Tax Code of the Russian Federation) If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

STEP 6: Completing Section 1

Please complete Section 1 last.

It needs to summarize the data that was reflected in sections 2, 3 and 4.

As a result, in section 1 you will have the data for all sections that you filled out first.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable.

The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions.

Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050-053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
on lines 051-053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070-073 – amounts of pension contributions at additional tariffs:

on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090-093 - the amount of contributions for additional social security:

on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
on lines 091-093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110-113 – the amount of contributions for compulsory social insurance:

on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
on lines 111-113 for the last three months of the billing (reporting) period (i.e. for July, August and September).

On lines 120-123, indicate the amount of excess social insurance expenses incurred:

on line 120 – for 9 months of 2017
on lines 121-123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

You cannot fill out at the same time:

lines 110 and lines 120;
lines 111 and lines 121;
lines 112 and lines 122;
lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service.

The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371.

At the same time, to check the correctness of filling out section 1 of the RSV-1 for 9 months of 2017, you can use the ratios indicated in the table (clauses 7.1 – 7.3 of the Procedure):

Calculation of contributions from entrepreneur's income

Unlike organizations, entrepreneurs-employers pay contributions not only from the income of their employees, but also from their own income.

Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund and the Federal Compulsory Medical Insurance Fund in fixed amounts.

Since January 1, 2017, individual entrepreneurs transfer contributions to the tax office, which means that the tax office has more opportunities to check whether the individual entrepreneur has correctly reduced taxes on personal insurance premiums.

In 2017 the following rule applies:

If the entrepreneur’s annual income does not exceed 300,000 rubles, then the fixed amount of the contribution to the Pension Fund is determined as follows:

The fixed amount of the contribution to the FFOMS is determined as follows:

Note that despite the fact that from July 1, 2017, the minimum wage was increased to 7,800 rubles, when calculating the fixed payment for the year, it is necessary to use the indicator established on January 1 of the current year.

Thus, in 2017, in order to calculate insurance premiums, entrepreneurs use a minimum wage value of 7,500 rubles.

Thus, the fixed payment to the Pension Fund in 2017 is 23,400 rubles (7,500 rubles × 26% ×12), to the FFOMS – 4,590 rubles. (RUB 7,500 × 5.1% × 12).

If an entrepreneur’s income exceeds 300,000 rubles, then he will pay an additional 1% to the Pension Fund on income exceeding this amount.

1% is calculated from income (income from sales and non-operating income listed in Article 346.15 of the Tax Code of the Russian Federation) without reducing them for expenses.

This opinion was expressed by the Ministry of Finance (letter dated March 27, 2015 No. 03-11-11/17197) for the following reasons.

When determining the object of taxation, “simplified” people take into account income from sales and non-operating income in the manner established by paragraphs 1 and 2 of Article 148 of the Tax Code of the Russian Federation. The exception is income:

under Article 251 of the Tax Code of the Russian Federation;
Individual entrepreneurs are subject to personal income tax at rates of 35% and 9%.

It follows that in order to calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, only income must be taken into account without reducing it for expenses.

Moreover, regardless of what object of taxation the individual entrepreneur applies.

The total amount of insurance contributions to the Pension Fund of the Russian Federation transferred for themselves by entrepreneurs with an income above 300,000 rubles is limited by a maximum amount.

It is calculated like this:

In 2017, the specified limit is RUB 187,200.

Consequently, if the income of an entrepreneur applying the simplified tax system exceeds 300,000 rubles, then he calculates the amount of insurance premiums in the above order, and then compares the resulting value with the maximum amount of insurance premiums that can be transferred to the Pension Fund of the Russian Federation (clause 9 of Article 430 of the Tax Code of the Russian Federation , until January 1, 2017 – sub-clause 2 of clause 1.1 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”).

If the calculated fixed payment exceeds the maximum, 187,200 rubles are paid to the Pension Fund.

If an entrepreneur registers with the tax office in the middle of the year, he determines the amount of insurance premiums based on the cost of the insurance year in proportion to the number of calendar months, starting from the month the business began.

For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example 4 The registration certificate was issued to the entrepreneur on September 23, 2017. The minimum wage is 7,500 rubles. The entrepreneur operated for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days.

At the end of the year he must pay:

to the Pension Fund of Russia – 6370 rubles. (RUB 23,400: 12 months × 3 months + RUB 23,400: 12 months: 30 days × 8 days);
in the Federal Compulsory Medical Insurance Fund – 1351.5 rubles. (4590 rubles: 12 months × 3 months + 4590 rubles: 12 months: 30 days x 8 days).

Audit Department of RIGHT WAYS LLC

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 it?

When the average number of personnel 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 submitted 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 non-compliance 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 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 check 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 -.