How to correctly submit insurance premium calculations
Initially, it was necessary to report using the insurance premium calculation form KND 1151111 starting in 2021. The form was introduced by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] But, as we have already noted, from the beginning of 2021 a new form must be used.
Read more about the innovations in our review.
The calculations are submitted quarterly to the tax office at the place of registration of organizations and individual entrepreneurs making payments in favor of individuals. Separate divisions that themselves accrue and pay remuneration to individuals must submit reports at their location. The deadline for submission is the 30th of the month following the reporting period.
The calculation form for insurance premiums until 2021 inclusive was allowed to be submitted on paper only to those whose average number of individuals in whose favor the payments indicated in the calculation were made for the previous reporting period was 25 people or less.
Note! Since 2021, the conditions for submitting reports on paper have changed. Now only those insurers whose average number of employees in 2019 did not exceed 10 people can report on paper. See here for details.
If the payer of contributions discovers an error or inaccurate information in the completed and submitted form of a single calculation for insurance premiums, then:
- if, as a result of an error, the base for calculating insurance premiums is underestimated, the payer must submit an updated calculation;
- if the calculation has discrepancies (unreliability) in terms of personalized data, in the numerical indicators of section 3 or in the basic control ratios listed in clause 7 of Art. 431 of the Tax Code of the Russian Federation, then such a calculation will most likely not be accepted by the tax authority and will have to be redone and resubmitted; in this case, the newly submitted report will not be considered an adjustment, but will be treated as a primary one;
- if the report contains errors other than those listed above, then submitting an updated calculation is the right of the contribution payer.
Please note that the updated calculation is submitted on the form that was current at the time the incorrect calculation was submitted.
What insurance premium rates apply in 2021?
According to Appendix 5 to the Procedure for using the KND form 1151111 in the DAM, the following tariff codes can be used:
| 01 | Payers of insurance premiums applying the basic tariff of insurance premiums |
| 06 | Payers of insurance premiums operating in the field of information technology |
| 07 | Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member |
| 10 | Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions) that apply the simplified tax system and carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except professional) |
| 11 | Payers of insurance premiums are charitable organizations using the simplified tax system |
| 13 | Payers of insurance premiums are residents of Skolkovo |
| 14 | Payers of insurance premiums who received the status of participant in the free economic zone in Crimea and Sevastopol |
| 15 | Payers of insurance premiums who have received the status of a resident of a priority development area |
| 16 | Payers of insurance premiums who have received resident status of the free port of Vladivostok |
| 17 | Payers of insurance premiums are organizations included in the unified register of SEZ residents in the Kaliningrad region |
| 18 | Payers of insurance premiums are Russian organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products |
| 19 | Payers of insurance premiums who have received the status of a participant in a special administrative region in the territories of the Kaliningrad Region and Primorsky Territory, making payments and other rewards to crew members of ships registered in the Russian Open Register of Ships for the performance of labor duties of a ship crew member |
| 20 | Payers of insurance premiums recognized as small or medium-sized businesses in accordance with Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” |
| 21 | Payers of insurance premiums recognized as small or medium-sized businesses in accordance with Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” |
| 22 | Payers of insurance premiums carrying out activities in the design and development of electronic component base products and electronic (radio-electronic) products; applies starting from the reporting period first quarter of 2021. |
There are also two new payer tariff codes 20 and 21 in RSV 2021. We will talk about them below.
As you can see, in 2021 all payers of contributions at regular rates use code 01. The remaining codes are intended for policyholders who have various preferences.
What general and preferential rates of insurance premiums are currently established and what are the nuances of their application, you can find out from the Ready-made solution from ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.
Due to the coronavirus and the changes made in connection with it, the Federal Tax Service introduced two new codes: 20 and 21. We will describe below what these codes are, who they are intended for and what are the features of their use in the DAM.
Contents of the calculation form
What is included in the insurance premium calculation form? As the name implies, the calculation includes information on accrued contributions for pension, health and social insurance.
Important! For insurance premiums for NS and PZ, which remained under the jurisdiction of the Social Insurance Fund, the reporting form 4-FSS remained, which is submitted to the Social Insurance Fund.
The new form for calculating insurance premiums in 2021 includes a general calculation for all individuals, as well as individual information for each person who received cash or other taxable income from an organization or individual entrepreneur.
In the unified calculation of insurance premiums for 2021 we find the following sections:
- the first section - it contains the amounts of accrued insurance premiums for the entire organization or individual entrepreneur as a whole;
- the second section is needed to reflect information about contributions from the heads of peasant (farm) households;
- the third section shows information about accruals in favor of each individual individually.
Some sections contain several applications and subsections. Please note that there is no need to submit all calculation sheets for insurance premiums KND 151111. It is necessary to submit only those sections and applications that are relevant to a specific payer of contributions, even if the data in them is zero. That is, if the payer of contributions does not apply reduced tariffs, then there is no need to include the corresponding sections in the reporting. However, when submitting a zero calculation, the calculation must include:
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
- title page;
- section 1 with subsections 1.1 and 1.2;
- appendix 2 to section 1;
- section 3.
What sections must be formed in KND 1151111
The KND form 1151111 contains 24 sheets, but it is not necessary to prepare all of them for submission, since if the organization does not have information or indicators for specific sheets, then they do not need to be generated. The DAM contains sheets that are required to be filled out by all companies and individual entrepreneurs, and their list is presented in the table below:
| Who submits the report | Which sections are required to be completed? |
| All companies | - title page; - section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; — Appendix No. 2 to Section 1; — section 3 |
| Companies that pay contributions at additional tariffs and/or apply reduced tariffs | — subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; — Appendix No. 2 to Section 1; — appendices No. 5-10 to section 1; — section 3 |
| Organizations that pay sick leave, child and maternity benefits | — Appendix No. 3 to Section 1; — Appendix No. 4 to Section 1 |
How to enter data into the insurance premium calculation form
An important question that often raises questions even among experienced accountants is how to fill out the calculation in the technical sense, that is, how to enter words, numbers, addresses, last names and other data. And also in the case of submitting a calculation on paper - how exactly it should be printed and stapled.
Using the link below you can see a completed form for calculating insurance premiums and download it. Here, as an example, the title page of the calculation and section 1 are presented as mandatory for the formation of insurance premiums by all payers.
One cell is intended for one number, letter, space or syntactic character. Text, number, codes are written in the fields from left to right. If there are unfilled cells, a dash is placed in them. If the form for calculating insurance premiums in 2021 is filled out on a computer and not manually, you do not need to write a dash, leaving the fields blank.
The date is written as follows: for the day of the month there are two cells, for the month - two cells, for the year - four cells. There is a dot between the fields.
Page numbering is continuous, starting from the title page, all presented pages are numbered consecutively as follows: 001, 002 and so on.
All amounts are indicated in rubles and kopecks. If there is no summary or quantitative indicator, zeros are entered in the fields intended for them.
For paper reports, corrections, printing on both sides of the sheet, and binding that leads to damage to the paper are not allowed.
Some nuances of filling out the calculation
Let us briefly outline the nuances of entering data into the form for calculating insurance premiums in 2021.
The title page is standard and includes information about the payer of insurance premiums, as well as the code for the billing period and the tax office where the calculation must be submitted.
The next sheet is filled out by individuals - not individual entrepreneurs who made payments subject to insurance in favor of individuals.
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Section 1 includes general data on accrued contributions for the billing period in total, as well as for each of the last three months of this period. Here we also find fields for KBK. In addition, lines 120–123 reflect the excess of expenses incurred for the payment of insurance amounts over accrued social insurance contributions.
Please note that in all other cases, only the accrued amounts of contributions are included in the calculation. There are no fields for amounts actually paid.
Section 1 Disclosure
The appendices to Section 1 include the amounts of all payments to individuals in total from the beginning of the year and separately for each of the last three months of the billing period. There are separate lines for payments that are not subject to contribution.
The appendices to section 1 and their subsections disclose in detail the origin of the amounts of assessed contributions specified in section 1.
Subsection 1.2 is for medical contributions.
In subsections 1.1, 1.3 (1.3.1 and 1.3.2) data on pension contributions are entered - at regular rates and at additional tariffs.
Appendix 1.1 is intended to calculate the amounts of contributions for additional social security for certain categories of workers related to aviation and the coal industry.
Appendices 5–7 are used to summarize information on contributions at reduced rates.
Appendix 8 - for contributions from payments to foreign citizens, with the exception of highly qualified specialists.
Appendix 9 - payments and contributions to students.
Appendices 2–4 reflect payments and social insurance contributions in connection with illnesses and maternity.
Let's note column 002 in the appendix. 2, which discloses information on social insurance contributions. The attribute of payments, that is, belonging to the FSS pilot project, is indicated here:
- 1 - direct payments;
- 2 - credit system.
If the organization is participating in a pilot project of the Social Insurance Fund and disability benefits are paid directly from the Social Insurance Fund, then it is necessary to put 1. If the payer does not belong to the region where this project was launched, we put 2.
Second and third sections
The unified calculation form for insurance premiums for 2021 contains two more sections.
Section 2 is filled out by the head of the peasant farm regarding the total amounts of accrued contributions for pension and health insurance and for each individual member of the peasant farm separately.
If there are no hired workers on the farm, the calculation is submitted once a year, before January 30 of the year following the reporting year. Otherwise, the calculation is carried out according to the general rules.
Section 3 is filled out for each individual who received payments in the reporting period from the payer of contributions and contains not only information about the amount of payments and accrued contributions, but also personal data: Full name, Taxpayer Identification Number, SNILS, date of birth and details of an identification document personality.
Reporting and billing periods
The reporting periods for the unified calculation of insurance premiums for 2020 are the first quarter, half a year and 9 months, and the settlement period, as determined by Art. 423 of the Tax Code of the Russian Federation, there will be a calendar year.
The general rule of timing in this context is this: a single calculation must be submitted to the tax office no later than the 30th day of the month following the reporting (also billing) period, as required by clause 7 of Art. 431 Tax Code of the Russian Federation.
For the billing period of 2021, the calculation of contributions must be prepared and submitted to the Federal Tax Service by January 30, 2021.
The deadlines for submitting calculations to the Federal Tax Service for the reporting periods of 2021 are as follows:
- No later than April 30, 2021, the report for the first quarter must be submitted.
- No later than July 30 - for the first half of 2021.
- No later than October 30, 2020, the calculation for 9 months of the current year must be submitted.
- Annual calculation for 2020 – no later than January 30, 2021.
