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Deadline for submitting the declaration of insurance premiums. Unified calculation of insurance premiums. Important form changes

What is the deadline for submitting calculations for insurance premiums for the 4th quarter of 2017? When is it due in 2018? Is it true that the deadlines have been reduced and the calculation must be submitted in January 2018? Is it necessary to use a new calculation form? We will answer your questions and provide exact dates.

Calculation of contributions and payments for 2017: who donates

Insurance premiums accrued for payments to individuals must be reported at the end of each quarter. For these purposes, a calculation is formed, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation).

All policyholders submit calculations of insurance premiums to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP);
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

It is important to say that if an organization or individual entrepreneur does not conduct any activities and does not pay salaries, and the only employee is the director, then it is also necessary to report and submit to the Federal Tax Service the calculation of insurance premiums for the 4th quarter of 2017. In such conditions, you need to submit a zero calculation. Otherwise, a fine is possible.

Annual calculation for the founding director

If the organization has at least one employee (for example, the general director is the only founder), then the calculation of insurance premiums for the 4th quarter of 2017 must be submitted. It’s just that accruals in favor of individuals in annual calculations for 2017 will be zero.

Due date for the 4th quarter of 2017

As a general rule, insurance premium payments are submitted no later than the 30th day of the month following the reporting (settlement) period. If the deadline falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year - Article 423 of the Tax Code of the Russian Federation.

Thus, it is more correct to call the calculation for the 4th quarter of 2017 an annual calculation for insurance premiums for 2017, and not a quarterly one. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2017, and not from the quarter. Therefore, at the end of the year, it is the annual DAM for 2017 that is submitted.

If we talk about individual entrepreneurs who do not have employees, then they do not have to submit annual calculations for insurance premiums for 2017. The law does not provide for the provision of such reporting by self-employed businessmen.

Heads of peasant (farm) households without hired workers submit accounts for 2-17 years once a year - until January 30, 2018. If the head of a peasant farm has ceased operations before the end of the billing period, the calculation must be made. Heads of peasant farms who have hired employees submit calculations quarterly at the usual time - quarterly.

Method of presenting calculations for the 4th quarter

Organizations and individual entrepreneurs submit calculations for the 4th quarter of 2017 at the place of registration. However, the submission method depends on the average number of employees for the previous reporting (calculation) period:

There is less time to submit a calculation

At the end of 2016, companies and individual entrepreneurs had more time to submit annual reports on insurance premiums. It was possible to report on paper no later than February 15, and electronically no later than February 20, 2017. Cm. " ".

However, the deadline for submitting calculations for insurance premiums for the 4th quarter of 2017 is not affected by either the method of submission or the number of employees. Now the deadline is the same for everyone - no later than January 30, 2018.

Read also New on insurance premiums in 2019

What form should I use to submit the calculation: new or old?

The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation). This form includes:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• appendix 1 to section 1;
• appendix 2 to section 1;
• appendix 3 to section 1;
• appendix 4 to section 1;
• appendix 5 to section 1;
• appendix 6 to section 1;
• appendix 7 to section 1;
• appendix 8 to section 1;
• appendix 9 to section 1;
• appendix 10 to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• appendix 1 to section 2;
• Section 3 “Personalized information about insured persons.”

However, the Federal Tax Service wants to introduce a new form of calculation for insurance premiums from 2018. For these purposes, a draft order has been created containing a form for calculating insurance premiums, as well as clarifying the format and procedure for filling out the calculation.

Among the changes made to the calculation form, in particular:

• in the sheet “Information about an individual who is not an individual entrepreneur” there are no fields to indicate the place of residence in the Russian Federation;
• in some annexes (subsections), the procedure for breaking down indicators by month in the billing period is clarified;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance...” has been adjusted, including fields for indicating the payer’s tariff code (field 001) and the number of individuals from whose payments contributions are calculated (field 015), fields 051 – 054 have been excluded;
• The application for providing information on the application of the reduced tariff established for the period until 2018 has been excluded.

At the time of preparation of this material, the new form for calculating insurance premiums had not yet been approved. But as soon as this happens, the material will be corrected.

This article will discuss the new procedure for presenting the calculation of insurance premiums as mandatory reporting for legal entities, as well as the new reporting deadlines from 2017.

Deadlines for the DAM in 2017 and 2018 - table

Until 2017, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.

Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.

Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.

To make it clearer and easier to navigate this issue, all the necessary dates are included in the table:

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Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Important to consider when filling out the RSV

It is important that from the beginning of 2017 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated October 10, 2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.

• for each employee, pension contributions will not coincide with the total amount of contributions;
• Incorrect information about the insured persons was entered.

Once the employer receives an email notification of the violation, it will be required to correct the error within five days and submit a new estimate. Otherwise, a fine will be charged:

The new form has three important sections and a title page. For each section, in turn, appendices can be compiled. The following are required to be filled out:

• title page;
• Section 1 - data on accrued insurance premiums is entered;
• subsection 1, appendix 1 – procedure for calculating contributions;
• subsection 1.2, appendix 1 – calculation of contributions to compulsory medical insurance;
• Section 1, Appendix 2 – calculation of contributions to the Social Insurance Fund due to temporary disability and maternity leave;
• section 2 - data on contributions from peasants and farms;
• Section 3 – personalized accounting for each employee.

Data is entered in rubles and kopecks. All data is entered with a capital letter:

The procedure for filling out the calculation of insurance premiums is specified in the special instructions. The person responsible for drawing up the form can use the form in Excel format, which can be easily downloaded on the Internet, or fill out the calculation using a special program that can be downloaded on the official portal of the tax service or obtained upon a personal visit to the Federal Tax Service of Russia.

Since 2017, control over the payment of insurance contributions by organizations has been entrusted to the tax service. It is for this reason that a new chapter with the appropriate name was added to the current tax code. To simplify the process, the tax office has established certain deadlines for submitting calculations for insurance premiums. A single form was also introduced for filling out calculations of current insurance premiums for a specific organization.

Updated version of information presentation

The order of the Federal Tax Service of Russia officially established the name of the new type of report - DAM. But experts have already nicknamed this document a single report, since, in addition to basic information, it also includes complete information on current insurance premiums.

Moreover, the new form acted as a replacement for an outdated document that is no longer relevant: RSV-1 and part of the sections of 4-FSS documents. By the way, after the innovation, papers in form 4-FSS are submitted to the social insurance fund in the same way as before. Only now they reflect exclusively the real situation regarding contributions for injuries.

New single calculation

In common parlance, a single calculation of insurance premiums, the deadline for which must be strictly observed, is now called general. It contains information on pensions, as well as social and medical insurance. All organizations that pay remuneration to employees are now required to generate calculations for insurance premiums taking into account the due date. No exceptions are provided, both in terms of the industry and in terms of the organizational and legal form of the enterprise. The requirements are the same for everyone.

It is important to note that the deadline for submitting calculations for insurance premiums is not relevant only for individual entrepreneurs who do not have employees. The fact is that they independently conduct commercial activities without paying money under employment contracts. They retain the need to make timely deductions only for themselves, as before.

A quarterly deadline is established for submitting settlements for current insurance premiums. This is enshrined in federal legislation - the requirement is the same for all regions of the country. All papers are transferred to the territorial department of the Federal Tax Service. It is determined based on:

• residential addresses for individual entrepreneurs;
• registration addresses, if we are talking about a legal entity.

Throughout 2017, organizations are required to prepare reports based on the results of the first quarter, half a year, nine months, and also at the end of the year. The relaxation is made only for collective farms, which are required to submit the relevant data once a year. For everyone else, the deadlines for submitting reports on insurance premiums remain the same.

Where is the report submitted?

After organizations were required to submit calculations for insurance premiums for the 2nd quarter and subsequent ones, a lot of questions arose. One of the main ones comes down to where you need to submit the papers.

Federal Tax Service specialists provided the appropriate explanations: papers are submitted to the tax office based on the legal address of the organization or the actual registration of the entrepreneur (for individual entrepreneurs). If there are enterprises in the structure that are given the opportunity to independently carry out all settlements with hired personnel, they need to generate their own document, taking into account the established deadlines for submitting a new calculation for insurance premiums. At the same time, having your own balance sheet and even a bank account is not decisive in this matter.

Deadlines for submitting reports on the DAM

The established deadlines for submitting reports (that is, calculations for current insurance premiums) for an organization in 2017 are the same for all employers and apply to individual entrepreneurs and legal entities.

For quarterly reporting, papers are required to be submitted by the 30th day of the month following the end of the reporting period. In other words, the calculation of completed insurance premiums for the 2nd quarter is due no later than July 30.

For 2017, the following deadlines were calculated for the generation of relevant organizational reporting:

• 1st quarter - until 2.05.17;
• 2nd quarter - until 31.07.17;
• 3rd quarter - until 30.07.17;
• 4th quarter (per year) - until 01/30/18.

Upon closer examination, you will notice that some dates are shifted beyond the 30th. This is explained by the fact that the specified day in a particular month was a weekend or holiday, so the deadline for accepting reports was extended until the next working day. This happens when calculating insurance premiums for the 2nd quarter, if some data differs from those for the previous quarter.

If during the reporting period the average number of employees exceeded 25 people, then the calculation of insurance premiums must be completed and submitted electronically. With a smaller number of employees, reporting in paper form is allowed.

It is important to note that the methods for delivering the report to the Federal Tax Service are similar to other declarations. That is, you can submit it in person, through a representative, or send the documentation by registered mail.

Reporting for separate divisions of the organization

When an organization has separate divisions that make independent payments to employees, they are required to generate their own calculations for insurance premiums using codes used by the entire organization. The papers are submitted to the Federal Tax Service office depending on the location.

In this case, it does not matter at all whether such a division maintains its own balance sheet, and whether a current account is registered for it, separate from the main organization.

It is important to note that it is not enough to simply meet the deadline for submitting calculations for insurance premiums, for example, for six months. The organization itself must let the tax service know about the presence of divisions vested with these powers. This is stated in the current tax code.

Composition of sheets for a single report

The current form contains both a title page and three main sections. Moreover, they, in turn, are also divided into smaller subsections and even applications.

The policyholder may not submit the report in full form. The title page must be completed along with sections 1, 3 with subsections 1.1 and 2.1, Appendix 2.

If there is no data for other sections of the report, pages may remain blank. The same rule applies to the generation of zero reports if the activity of the enterprise is suspended.

Within the framework of the new ERSV, special attention is paid to details in terms of payments for individuals and the contributions paid for them. Now the document does not indicate outgoing and incoming balances, as well as payment slip numbers for completed contribution payment transactions.

The third section of the report contains personalized data of the organization’s insured employees for the reporting period. Here are indicated both those who work on the basis of an employment contract, and those with whom the GPA has been issued. The information must be accurate, otherwise the papers will not be accepted by the tax service. To eliminate such inaccuracies, it is imperative to check the information before submitting the calculation.

Checking calculation data

Based on the number of employees of the organization, a suitable option for transferring information to the tax office is selected. It is possible to compile both on paper and electronic media, in accordance with current rules. It is important to note that in order to send the prepared file to the Federal Tax Service, you will have to enter into an agreement with the operator. The deadlines for submitting reports, as well as the calculation of insurance premiums itself, must be strictly observed, otherwise measures may be taken by the Federal Tax Service.

To avoid troubles, before sending the report to the tax office, you need to carefully check it yourself. In this case, you can rely on the control ratios developed by the Federal Tax Service. Therefore, it is better to calculate the deadline for submitting calculations for insurance premiums for six months in advance, as well as quarterly.

After changes were made to the current tax code, the necessary procedure for calculating insurance premiums was also stipulated. As noted above, this document, in addition to the title page, contains three information sections. A dozen applications are prepared for the first of them, and one for the second.

Each of the policyholders is obliged to provide the following documents as part of the calculation:

• first page (title page);
• summary information in section 1;
• paid pension contributions;
• payments under compulsory medical insurance;
• payments under social insurance related to maternity or temporary disability;
• information about insured employees in section 3.

All other sections and subsections are filled out only if the initial data for this is available.

Filling example

Typically, when creating a calculation, the following sequence of actions is followed:

1. Entering information in the third section for each insured person.
2. Entering data on pension payments into the columns of Appendix 1 from the first section in subsection 1.1.
3. Entering information into section 1 appendix 1 for subsection 1.2, which reflects compulsory medical insurance data for all employees.
4. Filling out information on social insurance in section one, appendix two - expenses for sick leave.
5. Entering information in section 1, which reflects the total amount of contributions that must be paid by the organization in this period, taking into account the current budget classification codes.
6. At the final stage, it is necessary to number the completed sheets. The total and number are reflected on the title page.

Nuances of formation

After the introduction of a new reporting form for insurance premiums, when filling out documents, organizations are recommended to pay attention to the following features:

1. It is important to pay special attention to the issue of providing information regarding certain categories of insured persons. Thus, for women, the maternity leave includes subsections 3.1, 3.2. The fact is that they remain insured during the period of maternity leave, since they remain part of the organization’s staff. The total amount of benefits they are entitled to is transferred to line 210. Payment of these amounts is not significant.
2. Insurance premiums are not deducted from dividends - this is stipulated in the tax code. Therefore, the amount of dividends is recorded in subsections 1.2 and 1.2 in line 040.
3. When filling out the column relating to the first section of the second appendix, the number 1 or 2 can be entered as a “sign of payments”. In this case, one can be entered for payments for pilot social insurance projects, when lines 070 and 080 remain free in appendices 2-4. A two is prescribed for all regular employer-paid benefits.

When a calculation is considered not presented

Current legislation considers the calculation not submitted to the Federal Tax Service if there is a discrepancy between the final contribution amount and the amount of contributions for each of the insured persons. Therefore, before submitting the report, it is necessary to check the equality: the amount indicated in line 061 of Appendix 1 (columns 3-5) must be similar to the amount of line 240 from the third section, broken down by month.

Also, calculations are not accepted if there is erroneous information on insured employees or their personal data.

Payments for insurance premiums for 2017 must be submitted no later than January 30. Previous reporting periods showed vulnerabilities in calculations, where errors most often occur. The article will help you take these features into account and easily report your contributions to the tax authorities.

Deadline for submitting RSV

The deadline for submitting calculations of contributions for persons making payments to individuals is the 30th day of the month following the reporting period. The billing period is the calendar year, and the reporting periods are the first quarter, half a year, and 9 months of the calendar year.

The calculation is submitted within the following deadlines:

For the first quarter of 2017 - no later than 05/02/2017;

For the first half of 2017 - no later than July 31, 2017;

For 9 months of 2017 - no later than October 30, 2017;

For the billing period (2017) - no later than 01/30/2018.

Calculation of insurance premiums in electronic form according to the TCS is submitted if the average number of employees for the previous reporting (calculation) period exceeds 25 people. This also applies to newly created organizations in which this indicator exceeds the specified limit.

For failure to comply with the procedure for submitting calculations in electronic form, a fine is provided under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

If the indicator is 25 or less people, then the payers themselves decide how to submit the payment: in electronic form or on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).

How to fill out the RSV

The unified calculation of insurance premiums, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@.

The following must be filled out in the calculation (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@):

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

When calculating and paying social benefits, you must also fill out Appendix 3 to Section 1. It reflects the benefits accrued in the reporting period. The benefit paid at the expense of the employer for the first 3 days of illness is not shown in this application.

If contributions to compulsory health insurance were calculated at additional tariffs, then you will also have to fill out subsections 1.3.1-1.3.2.

When applying reduced tariffs:

• Appendix 5 to Section 1 is filled out by IT organizations;
• Appendix 6 to section 1 - “simplified”.

If the company employs temporarily staying foreigners, then Appendix 9 must be filled out to Section 1.

If no salaries were accrued to employees in the quarter, then subsection 3.2 of section 3 is not filled out (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during a particular settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03 -15-07/17273).

Editor's note:

Tax officials plan to update the calculation of insurance premiums. The adjusted form will be applied for the 2018 reporting periods.

Some indicators will be corrected in the current form, the rules for filling it out will be adjusted, and the virtual format of its presentation will also change.

How to include non-contributory expenses in your calculations

The manner in which such amounts are reflected in the report depends on whether they are recognized as an object of contributions or not. Thus, payments that are not attributable to the object of taxation should not be included in the calculation. If payments are an object, but are not subject to contributions in accordance with the provisions of Art. 422 of the Code, they should be reflected in the form.

The calculation indicates the taxable base. It is defined as the difference between the accrued payments, which are included in the object of taxation, and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.

Editor's note:

Examples of non-taxable amounts are, for example, rent paid to an individual for property rented from him, as well as child care benefits for up to 1.5 years.

However, the amount of rent is not shown in the calculation, since such payments are not the subject of contributions (clause 4 of Article 420 of the Tax Code of the Russian Federation). Also they are not named in Art. 422 of the Tax Code of the Russian Federation.

And the benefit paid to the employee is reflected in the calculation.

After all, the object of taxation with insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of Article 420 of the Tax Code of the Russian Federation). Separately Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempt) to insurance premiums. In particular, these include monthly benefits for child care up to 1.5 years.

How to show social security expenses in calculations

1. If reimbursement of expenses occurs in one reporting period for expenses incurred in another period, these amounts must be reflected in the calculation (page 080 of Appendix 2 to Section 1 of the calculation) in the month of receipt of funds from the Social Insurance Fund of the Russian Federation.

Note! Last year's expenses reimbursed by the fund in 2017 are not included in the calculation.

2. In the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation of April 21, 2011 No. 294, a pilot project of the Social Insurance Fund of the Russian Federation is being implemented, benefits are paid directly from the fund.

Therefore, the payers of insurance premiums - participants in this project do not bear the costs of VNiM; accordingly, they do not fill out appendices No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.

The exception is for fee payers:

• who during the billing (reporting) period changed their address of location (place of residence) from the territory of a constituent entity of the Russian Federation not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project;
• located on the territory of the constituent entities of the Russian Federation entering the pilot project not from the beginning of the billing period.

In this case, filling out appendices No. 3 and 4 of section 1 of the calculation is carried out in accordance with sections XII-XIII of the Procedure for filling out the calculation.

Editor's note:

The Federal Tax Service of the Russian Federation said that the offset of excess expenses against the payment of contributions occurs without an application from the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8/10264).

On the procedure for crediting excess amounts of expenses for the payment of insurance coverage for social insurance for VNIM against accrued contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.

Therefore, in this matter it is necessary to be guided by clause 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be made by the tax authorities themselves.

How to fill out the RSV when applying the simplified tax system and UTII

In line 001 of Appendix No. 1 to Section 1 of the RSV, you must indicate the tariff code used by the payer. The codes are specified in Appendix No. 5 to the procedure for filling out the form.

In columns 200 of section 3 of the calculation, the category code of the insured person is written in accordance with Appendix No. 8 to the procedure. In this case, both indicators must correspond to each other.

Payer tariff codes “01”, “02”, “03” correspond to one category code of the insured person “NR”. Consequently, companies that pay contributions at the general tariff and simultaneously apply the simplified tax system and UTII, fill out one appendix 1 to section 1 of the RSV indicating one, any of the above, payer tariff codes.

How to fill out section 3 of the RSV

When filling out section 3 “Personalized information about insured persons” of the calculation of insurance premiums, the following must be taken into account.

The fields “Last name” and “First name”, “Citizenship (country code)” must be filled in.

If the insured person is a citizen of the Russian Federation, then the full name (patronymic (if any)) field should be filled in as follows:

• fields are filled with uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet;
• fields must not contain numbers or punctuation marks (except for “.” (dot), “-” (hyphen), “‘” (apostrophe), " " (space);

Invalid in “Last Name”:

• presence of the symbol "." (period), “-” (hyphen), “‘” (apostrophe), “” (space) as the first, last, or only character;

Inadmissible in First Name, Patronymic:

• the presence of the symbol “-” (hyphen), “‘” (apostrophe), “” (space) as the first, last character or only character;
• location of the "." (dot) after the symbol “-” (hyphen);
• presence of the symbol "." (dot) as the first or only character;
• arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “‘” (apostrophe), “” (space);
• presence of consecutive characters: “.” (dot), “-” (hyphen), “‘” (apostrophe) or combinations thereof;
• the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.

Field “TIN in the Russian Federation”:

• checking for the length and correctness of the TIN check number (including filling data with arbitrary technical values ​​starting with 0000000000, 1234567890, etc.).
• the “TIN” indicator should contain only numbers;
• contain 12 characters;
• the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier);
• checking for the absence in the “TIN in the Russian Federation” field of values ​​from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits.

SNILS indicator must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9.

Field "Document series and number" if this is a passport of a citizen of the Russian Federation (code 21):

• this structure should have the form “XX XX XXXXXX”, where X takes numeric values ​​from 0 to 9 (series separated by a space).

Field "date of birth":

• the date must not exceed the current one;
• The year of birth must not be less than or equal to 1900.

How to reflect recalculation amounts for previous years in the calculation of insurance premiums

The Tax Service sent a letter from the Ministry of Finance of the Russian Federation dated 08/21/2017 03-15-07/53488 for information and use in its work on the issue of processing calculations for insurance premiums.

Since 01/01/2017, the correctness of calculation and payment of these mandatory payments is supervised by tax officials. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, are submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in accordance with the previous rules.

Therefore, if the company recalculates contributions for previous billing periods, then it is necessary to submit the updated forms to the relevant funds. Recalculation amounts cannot be included in the RSV for the current year.

How to check insurance premium calculations

Before submitting your calculations, check whether the control ratios are met.

Check tables have been updated to monitor the correct reflection of indicators in the calculation of contributions ().

Editor's note:

it is possible to check the declared expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in Appendix 3 and 4 to Section 1 of the calculation of contributions. The corresponding KS were sent by letter of the Federal Social Insurance Fund of the Russian Federation dated June 15, 2017 No. 02-09-11/04-03-13313.

How to report contributions if you have separate divisions

From 01/01/2017, companies must pay fees and submit reports on them at their location and at the address of separate divisions that issue payments and other remuneration in favor of individuals.

There are no exceptions for the largest taxpayers, so they submit calculations of insurance premiums to the inspectorate at their location. And if they have separate divisions vested with the authority to calculate payments to employees and pay contributions, also at their location.

The algorithm of actions is as follows. Organization:

• submits calculations for contributions and pays them exclusively at its location if it independently calculates payments and other remunerations in favor of all employees, including in favor of employees of the OP;
• having an OP vested with the specified powers, is obliged to pay insurance premiums and report to the location of the organization and to the location of the OP, while:

1) if the company has OPs who had such powers before 01/01/2017 and did not lose them after that date, then there is no need to notify the inspectorate about the presence of OPs authorized to make payments to employees (it is necessary to continue to maintain a separate procedure for paying contributions and submitting calculations) ;

2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 4@ approved the form for reporting the granting of a separate division the authority to charge payments to individuals.

Letter of the Federal Tax Service of the Russian Federation dated March 6, 2017 No. BS-4-11/4047@

When the tax authorities consider the calculation not submitted

The calculation is considered not submitted if:

Information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation must coincide with the amounts of lines 240 of Section 3 for each month, respectively.

False personal data identifying insured individuals (full name - SNILS - Taxpayer Identification Number (if available)) is indicated.

Please note that starting from 2018, the list of critical errors in the RSV will become larger. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:

210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
220 - the base for calculating pension contributions within the limit for the same months;
240 - the amount of calculated pension contributions within the limit for the same months;
250 - totals for columns 210, 220 and 240;
280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
290 - the amount of calculated pension contributions at the additional tariff for the same months;
300 - totals for columns 280, 290.
The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Editor's note:

the company will have the opportunity to correct itself: to do this, the day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will submit a calculation with reliable data.

The updated calculation will be considered accepted, and the date of its submission will be determined by the original date of submission, if it is submitted within the deadlines established by the Tax Code of the Russian Federation:

• when sent electronically - within 5 days, counting from the date of sending the notification in electronic form;
• when sending a paper payment - within 10 days from the date of sending the notification on paper (clause 7 of Article 431 of the Tax Code of the Russian Federation).

What is the penalty for being late with the report and payment of fees?

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

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

For officials, this offense is subject to a warning or an administrative fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no grounds for blocking an account if the deadlines for submitting reports on contributions are violated (letter of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. AS-4-15/8659).

Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation are relied upon for non-payment of insurance premiums due to an understatement of the base for them. If the company has correctly calculated the insurance premiums, but is in no hurry to pay them, then it will only be charged a penalty for the delay.

Fine under Art. 120 of the Tax Code of the Russian Federation for gross violation of taxation objects, income and expenses also applies to the base for contributions. Accordingly, for these gross violations, resulting in an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles

How to properly pay fines for late reporting

If there is still a delay in submitting the report, and a fine has been accrued, then it must be paid

for each type of insurance separately to the corresponding BCC:

• 182 1 02 02010 06 3010 160 - for OPS;
• 182 1 02 02090 07 3010 160 - at VNiM;
• 182 1 02 02101 08 3013 160 - for compulsory medical insurance.

A minimum fine of 1 thousand rubles is also imposed for failure to submit a zero calculation of contributions. This amount should be distributed to budgets based on the standards for splitting the basic tariff of 30 percent into certain types of compulsory social insurance (22 percent for compulsory social insurance, 5.1 percent for compulsory medical insurance, 2.9 percent for VNIM), namely:

• 22:30 x 1,000 = 733.33 rubles - to the Pension Fund of Russia;
• 5.1:30 x 1,000 = 170 rubles - in the Federal Compulsory Medical Insurance Fund;
• 2.9:30 x 1,000 = 96.67 rubles - in the Federal Social Insurance Fund of the Russian Federation.

How to fill out the “clarification”

Clarification of personal data.

The personal data reflected in section 3 “Personalized information about insured persons” of the calculation is clarified on the basis of notifications received from tax authorities: about clarification of the calculation, about refusal to accept it, that the calculation is considered not submitted, or requests for explanations.

The specified section (3) of the calculation is drawn up as follows:

For each individual for whom inconsistencies are identified, the personal data reflected in the initial calculation is indicated in the appropriate lines of subsection 3.1 of the calculation. In this case, in lines 190-300 of subsection 3.2, “0” is put in the character spaces: the value “0” is used to fill in the total indicators of the specified subsection, and in the remaining character spaces of the corresponding field a dash is entered;

For the same insured individuals, subsection 3.1 of the calculation is filled out, indicating correct (up-to-date) personal data and lines 190-300 of subsection 3.2 of the calculation, if there is a need to adjust individual indicators of subsection 3.2 of the calculation.

Clarification of other information.

Here the following nuances must be taken into account:

If not all insured individuals were included in the initial calculation, then section 3 with data on missing individuals is included in the updated calculation and at the same time the indicators in section 1 of the calculation are adjusted;

If errors have crept into the initial calculation regarding the reflected information about the insured persons, then Section 3 with information regarding such individuals is again included in the “clarification”, in which “0” is indicated in all places in lines 190-300 of subsection 3.2 of the calculation, and At the same time, the indicators in section 1 of the calculation are adjusted.

If it is necessary to make adjustments for individual insured persons to the indicators reflected in subsection 3.2 of the calculation, then section 3 with information regarding such individuals with the correct indicators in subsection 3.2 of the calculation is included in the updated calculation, and if necessary (in case of a change in the total amount of calculated contributions), it is necessary correct the data in section 1 of the calculation.

Errors that inspectors find

1. Inconsistencies in employee data

Many refusals to accept payments occur due to discrepancies between SNILS, passport data and full name. workers. If distorted data is detected, the program automatically refuses to accept the calculation, sending the taxpayer a notification of errors.

Some incorrect information on SNILS was transferred from the Pension Fund database. Companies reported such errors to the tax office in writing within 5 days, attaching copies of supporting documents, and inspectors manually made corrections to the database.

In other cases, enterprises themselves made mistakes when providing information on insured persons. If this situation arises, an updated calculation is submitted; there is no penalty for incomplete or unreliable information.

2. Inconsistency in the amount of contributions in general and for each employee

Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively. In this case, it is also necessary to submit updated calculations.

3. Errors when comparing indicators for calculating contributions and Form 6-NDFL

In most cases, the amounts of these reports should not coincide (for example, when paying dividends, paying for spa treatment).

In any case, the inspector has the right to demand explanations regarding the identified discrepancies between these calculations, and the accountant is obliged to provide them. If discrepancies arise due to an error, then an updated calculation must be submitted.

4. Problems with zero calculation

Questions also arose regarding the submission of the zero calculation. There are no rules in the Tax Code of the Russian Federation that exempt contribution payers from this obligation.

By submitting a zero calculation, the payer notifies the tax authorities that during the reporting period he did not make payments to individuals that are subject to insurance premiums. Failure to submit a zero calculation for insurance premiums will result in a fine of 1 thousand rubles for the organization and individual entrepreneurs (clause 1 of Article 119 of the Tax Code of the Russian Federation).

ARTICLE Zh. S. Selyanina, Advisor to the State Civil Service of the Russian Federation, 3rd class

Insurance premiums accrued for payments to individuals must be reported at the end of each quarter. For these purposes, a calculation is formed, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation).

All policyholders submit calculations of insurance premiums to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP);
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

It is important to say that if an organization or individual entrepreneur does not conduct any activities and does not pay salaries, and the only employee is the director, then it is also necessary to report and submit to the Federal Tax Service the calculation of insurance premiums for the 4th quarter of 2017. In such conditions, you need to submit a zero calculation. Otherwise, a fine is possible.

The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation). This form includes:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• appendix 1 to section 1;
• appendix 2 to section 1;
• appendix 3 to section 1;
• appendix 4 to section 1;
• appendix 5 to section 1;
• appendix 6 to section 1;
• appendix 7 to section 1;
• appendix 8 to section 1;
• appendix 9 to section 1;
• appendix 10 to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• appendix 1 to section 2;
• Section 3 “Personalized information about insured persons.”

However, the Federal Tax Service wants to introduce a new form of calculation for insurance premiums from 2018. For these purposes, a draft order has been created containing a form for calculating insurance premiums, as well as clarifying the format and procedure for filling out the calculation.

Among the changes made to the calculation form, in particular:

• in the sheet “Information about an individual who is not an individual entrepreneur” there are no fields to indicate the place of residence in the Russian Federation;
• in some annexes (subsections), the procedure for breaking down indicators by month in the billing period is clarified;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance...” has been adjusted, including fields for indicating the payer’s tariff code (field 001) and the number of individuals from whose payments contributions are calculated (field 015), fields 051 – 054 have been excluded;
• The application for providing information on the application of the reduced tariff established for the period until 2018 has been excluded.