An example of filling out the DAM for the 1st quarter of 2021

The DAM for the 4th quarter of 2021 (the “new” form) was developed and approved by the Federal Tax Service by order dated September 18, 2019 No. ММВ-7-11/ [email protected] as amended by the order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] . In accordance with it, the new DAM form is used starting from the submission of reports for 2021. Order No. ED-7-11/ [email protected] made changes to the Calculation form, as well as the procedure for filling it out and the format for submitting the calculation in electronic form.

The name of the form has not changed, as before it is called “Calculation of insurance premiums” (form according to KND 1151111, Barcode on the title page: 1620
3013
)

Current calculation form

Fill out and submit the calculation of insurance premiums on the 2018 form, which is fixed by order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551 (Appendix No. 1):

By the way, the same order sets out the procedure and rules for filling out a unified calculation of insurance premiums (ERSV).

As you can see, the official name of this form is “Calculation of Insurance Premiums”. And the prefix “single” appeared by itself. It is usually used by accountants.

Let us remind you that this type of reporting on insurance premiums has been introduced since 2021 for all individual entrepreneurs and companies acting as policyholders. It is submitted to the tax office, and not to the Pension Fund, as before. This is due to the transfer of the administration function of most of the contributions to the tax authorities. The only exception is contributions for injuries. They remained under the control of the Social Insurance Fund.

From our website you can freely calculate insurance premiums for 2021 using the direct link here.

Procedure for submitting RSV-1

The form must be submitted to the body monitoring the payment of insurance premiums at the place of registration, which, on the basis of Part 1 of Article 3 of Law N 212-FZ, is the Pension Fund of the Russian Federation and its territorial bodies.

The calculation must be submitted by the payer of insurance premiums:

on paper no later than the 15th day of the second calendar month following the reporting period;
in the form of an electronic document no later than the 20th day of the second calendar month following the reporting period.

Reporting periods on the basis of Part 2 of Article 10 of Law N 212-FZ are recognized as the first quarter, half a year, nine months of a calendar year, and a calendar year. If the last day of the deadline for submitting the calculation falls on a day recognized in accordance with the law as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day, which is established by Part 7 of Article 4 of Law No. 212-FZ.

An action for which a deadline has been established can be performed before twenty-four hours of the last day of the deadline. If the calculation in form RSV-1 PFR is submitted to the communications organization before twenty-four hours of the last day of the deadline, the deadline for submitting the calculation will not be considered missed, which follows from Part 8 of Article 4 of Law No. 212-FZ. Please note that failure to comply with the procedure for submitting calculations for accrued and paid insurance premiums to the body monitoring the payment of insurance premiums in the form of electronic documents in cases provided for by Law N 212-FZ, entails a fine of 200 rubles (Part 2 of Article 46 of Law N 212-FZ) Federal Law).

What does the calculation form consist of?

The form under consideration for a single calculation of insurance premiums for 2018 consists of:

from the title page;
a sheet with information about an individual who does not have the status of an individual entrepreneur;
Section 1 (summary data on the obligations of the contribution payer) + 10 appendices to it;
Section 2 (summary data on obligations for insurance contributions of heads of peasant farms) + 1 appendix;
Section 3 (information about insured persons).

Let us say right away that you do not need to include absolutely all sheets and applications in the generated report. So, in most cases, employers who paid income to individuals should only fill out:

title page;
Section 1 (subsections 1.1 and 1.2) + Appendices No. 1 and 2 thereto;
Section 3.

How to fill out the Insurance Premium Calculation form

The current rules for filling out the Calculation of Insurance Premiums form are given in Order No. ММВ-7-11/ [email protected] The document contains a title page and three sections - according to data on SV for all taxpayers, on SV for heads of peasant farms, on personal (personalized) ) information on citizens. The form contains many subsections and applications.

Who and what pages of the ERSV must submit:

All taxpayers form a title card, section. 1 and 3, other 1.1 and 1.2 adj. 1 section 1, adj. 2 to sec. 1.
Employers who apply additional tariffs or use preferential reduced tariffs make up additional 1.3.1-1.3.3 and 1.4 (to appendix 1 from section 1), and also submit appendix. 2, 5-10 and the entire section. 3.
Employers who had VNIM expenses for individuals in the previous period are required to enter data in the appendix. 3, 4 from Sect. 1.

Filling out a new form Calculation of insurance premiums - rules:

The report should be generated quarterly – starting from the 1st quarter. and until the end of the year (calendar).
The standard deadline is the 30th (clause 7 of Article 431). For example, for 2021 the ERSV must be submitted by 01/30/18, and for 1 sq.m. – until 05/03/18, etc.
All information is entered into the calculation by increasing summation of indicators.
If the employer does not make payments to citizens, it is necessary to submit a zero according to the ERSV with dashes or zeros on the digital lines.
Filling out all the sheets is not required, but it is necessary to create the required pages taking into account the features indicated above.
Cost indicators are given by accountants in rubles and kopecks, without mathematical rounding.
An update for the ERSV is generated when the base and amounts for the SV are understated, as well as when discrepancies in the CS are identified (either independently or with the help of tax inspectors) (control ratios). The list of current CS is here.
The ERSV regarding the income of the OP’s personnel is submitted by the division to the Federal Tax Service at the place of registration in the case when the branch independently pays off with citizens.

There were no changes

Let us immediately note that a new form of calculation for insurance premiums has not been introduced since 2018. Therefore, the previous form applies.

Although initially the Federal Tax Service of Russia planned to adjust it. Moreover, the changes introduced were mostly not related to changes in tax legislation. Officials simply wanted to finalize some sheets and details of the ERSV from 2021, as well as clarify its electronic version. However, this did not happen.

We wrote about this in detail here: “Review of changes in insurance premiums from 2021.”

Thus, there is no need to wait for a new form for calculating insurance premiums in 2018.

ATTENTION

The control ratios of its indicators that need to be taken into account will help you correctly fill out the form for calculating insurance premiums for 2021. They are given in the letter of the Federal Tax Service dated December 29, 2017 No. GD-4-11/27043.

Typical errors in the DAM and the possibility of correcting them without sanctions

The deadline for submitting the report is set on the 30th day of the month following the end of the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). However, it is affected by coincidences with weekends.

NOTE! Due to the introduction of a non-working days regime from March 30 to April 30, 2021, the deadline for submitting the DAM for the 1st quarter of 2020 has been extended until 05/15/2020 (see Government Resolution No. 409 dated 04/02/2020). Read more about this here.

There are two delivery methods: electronic and paper. The latter is available to persons reporting for employees whose total number does not exceed 10.

Let us remind you! Previously, the threshold for a paper report was 25 people. But from 2021 it has been reduced to 10. See here for details.

However, the fact that the DAM has been sent to the Federal Tax Service does not yet allow us to consider that the report has been submitted. At the time of acceptance, the tax authority carries out incoming control for the presence of discrepancies (Clause 7, Article 431 of the Tax Code of the Russian Federation):

in amounts calculated for each employee;
in personal data relating to the insured person;
in comparable figures of sections 1 and 3.

If such discrepancies are identified, the Federal Tax Service informs the submitter of the report about the non-acceptance of the report and the discrepancies found. Prompt clarification of the DAM makes it possible to consider it submitted on the date of submission of the first (which turned out to be rejected) report.

To learn about the deadlines for such an adjustment, as well as the specifics of preparing an updated report, read the article “Adjustment form of the DAM for 2021 - how can I submit it?”

Electronic calculation format in 2018

For sending calculations of contributions to the tax office electronically, the requirements have also not changed. They are established by Appendix No. 3 to the mentioned order of the Federal Tax Service No. ММВ-7-11/551.

The developer of the software with which the policyholder generates the calculation always takes into account the format of the file with the report regulated by the Federal Tax Service of Russia and the ensuing issues.

Also see “How to fill out the calculation of insurance premiums for the 1st quarter of 2021: sample.”

What does the law say about the DAM zero report?

The obligation of all policyholders to provide the DAM form is reflected in clause 7 of Art. 431 Tax Code of the Russian Federation. The Code does not provide for the possibility of exemption from providing this report in the absence of activity and accruals for wages and contributions. Officials indicate this in a letter from the Ministry of Finance dated March 24, 2017 N 03-15-07/17273.

The procedure for filling out the DAM (hereinafter referred to as the Procedure) is attached to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected] The same document also approved the calculation form.

Clause 2.4 of the Procedure contains a minimum set of sections of the DAM report that all policyholders must provide:

Title page.
Section 1, which reflects general information about contributions payable by type.
Subsection 1.1 of Appendix 1 to Section 1, containing the calculation of pension contributions.
Subsection 1.2 of Annex 1 to Section 1, in which health insurance premiums are calculated.
Appendix 2 to section 1 with the calculation of social insurance contributions.
Section 3, containing the personal data of the insured persons, as well as the individual calculation of pension contributions for them.

It is the sections listed above that should be included in the DAM zero report in accordance with the latest clarifications of the regulatory authorities (letter of the Federal Tax Service of the Russian Federation dated April 2, 2018 N GD-4-11 / [email protected] ). In addition, officials draw the attention of payers to the following points:

If there are no accruals, you may not fill out subsection 3.2 of section 3 (this is indicated in clause 22.2 of the Procedure).
The head of the organization, who is its sole founder, is recognized as the insured person even in the absence of payments in his favor (letter of the Ministry of Finance dated June 18, 2018 N 03-15-05/41578). Therefore, information about it should in any case be reflected in section 3. It should also be included in the number of insured persons indicated in the appendices to section 1.

Form RSV 1 PFR for the 1st quarter of 2021 free

You can download a free sample form for the 1st quarter of 2021 in excel format here:

By opening the form in Excel, you will see what the new RSV 1 form looks like for the first quarter. It consists of 12 pages and 6 sections, each of which can be filled out in Word. The first page serves as the title page and consists of exactly three parts:

organization details;
space for signatures with which you confirm the accuracy of the filling;
for completion by Pension Fund employees.

Starting from the second sheet, you must enter information on calculations throughout the entire reporting period: how much you were credited, how much you paid, etc.

Have the filling instructions changed?

Has the form for filling out the form changed or not? In general, the instructions remained approximately the same for three months. First, section 6 is filled out with information about the payments and remuneration paid, as well as the person’s insurance experience. Next, you should fill out the second section. There should be information about the package of documents generated according to section. 6. If you are submitting a new DAM 1 form for the starting quarter, then indicate the number 3 in the reporting period.

Topic: Receipt for receipt of funds: features of preparation

This will make it clear that reporting is being submitted for a period of three months. Similar instructions for filling out a sample annual form (for 4 quarters), only it should indicate 12. According to the instructions, the title page should be filled out last in the program. Everything else, including the recording of liquid assets, remained unchanged.

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According to accrued and paid insurance premiums

The main purpose of the sample of the new RSV 1 form for the 1st quarter is to show how many insurance contributions were paid by the organization or individual entrepreneur to the Pension Fund. Today there is one uniform form and it was adopted to reduce the administrative burden. At the moment, it has been approved as mandatory in accounting for any employer (even those who are on a simplified basis). The instructions (how to submit and fill out) are relevant for all policyholders.