Insurance premiums: what codes should the heads of peasant farms indicate in reporting

Taxes and contributions paid by peasant farms

If a peasant farm has been registered as a legal entity, it can use in its activities:

• Unified Agricultural Sciences;
• OSN;
• USN.

This is clearly regulated by the Tax Code of the Russian Federation.

So, if the taxation system is classical, then you need to pay:

1. If you own taxable objects, then property tax;
2. Land tax, if there are objects subject to taxation;
3. Transport tax (if any);
4. VAT;
5. Personal income tax, if more than 5 years have passed since registration.

There are no specific points when using “simplified”. Everything is calculated according to the general scheme.

If you use the unified agricultural tax, make payments in the standard manner.

In a situation where the peasant farm was not registered as a legal entity, this means that the head of the peasant farm is an entrepreneur. Then in his activities he can apply similar taxation systems.

Payment reports of individual heads of peasant farms

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How can the head of a peasant farm report on contributions for 2021? Sample of filling out RSV

Heads of farms submit reports no later than January 30 of the year following the reporting year (Article 432 of the Tax Code of the Russian Federation). The calculation is presented only at the end of the year.

• Peasant associations that have hired workers are required to submit reports in the general manner, quarterly. The basis for calculating amounts is the income of employees received in cash or in kind.
• In case of termination of activity, the calculation is submitted within 15 days after the exclusion of the organizational structure from the register. Reporting is presented for the period from the beginning of the year until the date of exclusion from the register.

If there are hired employees, peasant farms must pay contributions for insurance from NS and PZ to the Social Insurance Fund. The fund continues to administer contributions for insurance against industrial accidents, accept payments and reports.

Insurance premiums: what codes should the heads of peasant farms indicate in reporting

Types and deadlines for submitting reports Procedure and deadlines for paying taxes and contributions to peasant farms There are no employees in the state to the Inspectorate of the Federal Tax Service

• Every year, the Unified Agricultural Tax declaration is submitted to the Federal Tax Service no later than March 31 of the year following the expired tax period.

After the end of the reporting period - half a year, no later than 25 calendar days, you must transfer the advance payment for the Unified Agricultural Tax tax.

• A book of income and expenses is maintained. The book can be filled out manually or electronically; since 2013 there is no need to certify it to the Federal Tax Service.

to the Pension Fund

• The head of the peasant farm submits reports to the Pension Fund of the Russian Federation in form RSV-2 before March 1 of the year following the expired tax period.

The deadline for paying insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund for income not exceeding 300,000 for 2015 (22,261-38 rubles) is no later than December 31, 2015.

The Federal Tax Service told how heads of peasant farms can correctly submit calculations for insurance premiums

For some peasant farms, income tax can be reduced to zero. The full list of preferential areas is reflected in Article 284 of the Tax Code. Automatically, all participants and the head of the farm are exempt from personal income tax payments for five years on income from the production, sale and processing of agricultural products.

It is legal to use this benefit only once; intentional re-registration of peasant farms is punishable by law. Income from activities not related to agriculture and farming is taxed without special benefits. Government subsidies and grants are not taxed.

The VAT return is submitted to the tax office once a quarter (in January, April, July and October before the 25th). Every year until April 30, forms 3-NDFL and 4-NDFL are provided. These requirements apply to both individual entrepreneurs and LLCs. Form 3-NDFL must be submitted even if there was no profit.

How to pay peasant farm contributions when conducting several types of activities, some of which are not related to the agricultural profile? If the farm conducts additional activities that are not related to the main profile, it is necessary to keep separate records of incoming income and expenses.

When receiving non-core income in excess of 300 thousand rubles, it is necessary to pay an additional contribution to compulsory pension insurance in the amount of 1% of the excess amount. Question No. 2. Are contributions paid for insurance against industrial accidents for members of peasant farms? For members of peasant farms, deductions for NS and PP are not made.

If there are hired workers in the association, deductions are made in the general manner, depending on the insurance tariff assigned depending on the type of activity. Question No. 3.

Reporting to the Social Insurance Fund (SIF): 1) Form 4 of the Social Insurance Fund (for contributions “for injuries”) (quarterly no later than Q1-20.04, Q2-20.07, Q3-20.10, Q4-20.

01) 2) Until April 15 - annually, it is necessary to confirm the main type of activity.

Payment of taxes and contributions: 1) After the end of the reporting period - quarter, no later than the 25th day of the next month, you need to transfer the tax advance in connection with the simplified tax system. (behind

I quarter - until April 25, for half a year - until July 25, for 9 months - until October 25). Tax for the year is paid no later than April 30 of the year following the reporting year.

2) Personal income tax 13% for employees (withheld on the day the salary is issued). Transfer 13% no later than the day following the day of actual payment to the employee.

Contributions for compulsory health insurance = minimum wage × 12 × Tariff of contributions to the Pension Fund of the Russian Federation × Number of members of the peasant farm (including its head) Contributions for voluntary social insurance = minimum wage × 12 × Tariff of contributions to the Pension Fund of the Russian Federation × Number of members of the peasant farm (including its head) This procedure follows from paragraph 2 of Article 14 of the Law of July 24, 2009 No. 212-FZ. Thus, for 2015, contributions per member of a peasant farm will be:

• for compulsory pension insurance – 18,610.80 rubles;

• for compulsory medical insurance – 3650.58 rubles;

• for voluntary social insurance – 2075.82 rubles.

Situation: should an individual entrepreneur - the head of a peasant (farm) enterprise - pay contributions for compulsory pension insurance on income exceeding 300,000 rubles? The individual entrepreneur has no income from other activities. Answer: no, you shouldn't. There is no need for the Federal Tax Service. 4) 2 personal income taxes until April 1 of the next year (once a year).

5) 6-NDFL is provided quarterly (no later than 1st quarter - 30.04; 2nd quarter - 31.07; 3rd quarter - 31.10; 4th quarter - 01.04). 6) ESSS (Unified Social Insurance Tax) - quarterly (no later than 1st quarter - 30.04; 2nd quarter - 31.07; 3rd quarter - 31.10; 4th quarter - 30.

01) After concluding an agreement with the first hired employee, the head of the peasant farm must register with extra-budgetary funds (with the Pension Fund of the Russian Federation - within 30 days, with the Social Insurance Fund - within 10 days) Reporting to the Pension Fund of the Russian Federation (PFR): 1) SZV-M - information about insured persons monthly until the 15th 2) Information about experience - SZV-M experience - 1 time a year until March 1 For peasant farms and individual entrepreneurs using Unified Agricultural Tax, reduced rates of insurance contributions are provided for payments and other remuneration in favor of individuals (27.1 % of salary).

Source: https://2155317.ru/otchety-platezhi-ip-glavy-kfh/

Payment for members of peasant farms

Insurance premiums in a fixed amount are paid for health and pension insurance. At the same time, you need to pay even for those participants who are registered as individual entrepreneurs.

The amount of contributions for the current year is as follows:

1. In the TFOMS: nothing is required to be paid this year;
2. To the Pension Fund: we contribute 29,354 rubles;
3. In FFOMS: 6,884 rubles.

The deadline for payment of fixed contributions is December 31 of the current year.

The head of the KFK does not make additional payments - 1% in the Pension Fund of the Russian Federation, levied on income over 300,000 rubles. He only pays insurance premiums in a fixed amount.

What kind of report does the individual head of the peasant farm submit on insurance premiums?

• Lawyer consultation
• Articles

A farm can be registered as a legal entity, but most often the head is registered as an individual entrepreneur.

By default, in the system for calculating taxes, pensions and insurance contributions, peasant farms operate at the individual entrepreneur level - that is, they submit the same reports and have the same benefits.

Types of taxation of peasant farms Among farms, the Unified Agricultural Tax is most often used - an agricultural tax, which was actually introduced specifically for peasant farms. But nevertheless, other tax systems are available to both organizations and individual entrepreneurs in the field of agriculture.

In each taxation system, LLCs (unlike individual entrepreneurs) additionally submit transport and land tax declarations (until February 1), accounting reports and information on financial results (until March 31).

Today you will learn:

1. What taxation systems are available for peasant farms;
2. What kind of reporting do peasant farms submit for their members and hired employees?

• What is a peasant farm?
• Types of taxation of peasant farms
• Unified agricultural tax
• simplified tax system
• BASIC
• Reporting to government funds
• Reporting for employees

What is a peasant farm? A peasant farm is a commercial organization that produces, sells and processes agricultural products or provides services in this area (the latter came into force in 2021). The activities of peasant farms are regulated by Federal Law No. 74 “On Peasant Farming”.

Farm insurance premiums in 2021

Paid:

• Fixed contributions for members of peasant farms and the head of the farm are paid no later than the last day of the reporting year. When calculating the amounts, the minimum wage approved at the beginning of the year is accepted. Farm members themselves do not make payments.
• Insurance premiums accrued on the income of employees no later than the 15th day of the month following the billing month. If there are employees, deductions are similar to payments made by organizations or individual entrepreneurs of other profiles.
• In case of termination of activity and submission of final reporting on contributions, payment of amounts is carried out within 15 days after submission of the calculation.

Contributions are paid for each type separately, in accordance with the BCC established for each contribution. Deductions are made: to compulsory health insurance under code 18210202140061110160, to compulsory health insurance under KBK 18210202103081013160.

Farm insurance premiums

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Taxation of peasant farming: special regimes and reporting

The simplified declaration must be submitted to the Federal Tax Service once a year, before April 30. The tax is paid quarterly: three times in advance by the 25th, and the final tax for the year – by April 30.

Peasant farms in most situations are equated to individual entrepreneurs, therefore, regardless of the form of the legal entity, it can reduce the tax on the entire amount of insurance premiums for the head and other members, without a limit of 50%.

BASIC The general taxation regime is used in peasant farms extremely rarely and only when necessary.

Farm reporting Attention Hello! In this article we will talk about taxation and reporting in peasant farms (peasant farms).

What codes should the head of a farm enterprise indicate when calculating insurance premiums?

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The procedure for calculating insurance premiums

Important

Before March 1, the RSV-2 form must be submitted to the Pension Fund of the Russian Federation at the place of registration. The form was approved by Resolution No. 347p. If the LLC is registered under the Unified Agricultural Tax, additional forms are submitted to the Federal Tax Service:

• Declaration of transport tax - annually until 01.02 (Art.

363.1 Tax Code of the Russian Federation).

• Declaration of land tax - annually until 01.02 (Article 398 of the Tax Code of the Russian Federation).
• Basic forms of financial statements – until March 31 (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

Reporting under the simplified tax system The reporting of a peasant farm operating under the simplified tax system as an individual entrepreneur includes the following forms:

Read also:  How to prepare a letter about the tax system
• Declaration under the simplified tax system - submitted annually until April 30 of the following year (Article 346.10 of the Tax Code of the Russian Federation);
• The income and expense accounting book is submitted to the Federal Tax Service upon request (clause

What kind of reporting should a peasant farm submit as a sole proprietor in 2021?

The deadline for paying insurance premiums on income exceeding 300,000 for 2021 is no later than April 1 of the year following the expired billing period. In this case, income from the sale of own farm products must be more than 70% of the total.

• Agricultural consumer cooperatives, in which more than 70% of their income comes from the sale of products produced by members of the cooperative.
• Individual entrepreneurs and fishing enterprises with an average annual number of employees of less than 300, with income from the sale of catch in relation to total revenue of more than 70%.
• Organizations providing agricultural services.

To switch to the Unified Agricultural Tax, an enterprise must produce or sell agricultural products. For example, it is unacceptable to only process it. All entrepreneurs who have chosen the Unified Agricultural Tax must maintain an accounting book (KUDiR).

The individual head of the peasant farm, what reports to submit and pays taxes

Source: https://vip-real-estate.ru/2021/05/06/kakoj-otchet-sdayut-ip-glava-kfh-po-strahovym-vznosam/

Payment for employees

Payments to KFC employees are subject to insurance premiums; there are no exceptions. Together with the conclusion of employment contracts, KFC acquires the status of an employer. For persons who are hired employees, contributions from the professional are also provided. diseases and accidents. If a civil law agreement is concluded with a person, then this agreement stipulates the obligation to pay contributions.

The deadline for paying contributions for hired employees is the same as for other employers - until the 15th day of the month following the reporting month.

DAM reporting deadlines for peasant farms

The deadline for submitting the ERSV is the 30th day of the month following the last month of the reporting period. That is, the calculation is submitted:

• for the 1st quarter - until April 30;
• for the 2nd quarter - until July 30;
• for the 3rd quarter - until October 30;
• a year - until January 30.

We remind you once again that the heads of peasant farms working without employees report once a year - until January 30. That is, for 2020 they must submit the form by January 30, 2019.

Legal documents

• Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected]
• Article 430 of the Tax Code of the Russian Federation

Rules for filling out the calculation

At the end of the year, KFC submit a calculation of insurance premiums, where they reflect all accrued fixed contributions for themselves, as well as other members of the company. The deadline for submitting the Calculation is no later than January 30 of the year following the reporting year.

For these purposes, the Calculation provides for Section 2 “Summary data on the obligations of payers of insurance premiums of the heads of KFC”.

Next, we present the basic rules in compliance with which the calculation must be completed:

1. Each field must reflect a specific indicator; you cannot add other data;
2. Text fields are filled in from left to right;
3. If you need to enter a decimal fraction, then enter the whole part in the first field, the remainder in the field next to it;
4. Cost indicators indicated in rubles and kopecks are separated by a dot;
5. If we fill out the form using a computer, then use the Courier New font (size 16-18).

Next, we’ll look at how to fill out specific sections.

Filling out the title page.

This form must be completed by all policyholders. Here we indicate the tax identification number and checkpoint. At the same time, individual entrepreneurs do not fill out the “Checkpoint” field. It can be left blank.

First section and subsections.

Filled out by those who made payments to individuals.

The second section and the first appendix to it.

This section is filled out only by heads of peasant farms. Here we enter the amounts of insurance premiums and summary indicators for them. In addition, we indicate information for each member of the peasant farm.

As for providing calculations, this can be done both in paper and electronic form.

Peasant farm insurance premiums

peasant farm

- These are peasant (farm) farms. Peasant farms pay insurance premiums:

• for each member of the peasant farm;
• for hired workers.

Peasant farm members should be distinguished

from
hired workers
.

By mutual agreement of the members of the farm, one of its members is recognized as the head of the peasant farm. At the same time, the relationship between the head of the peasant farm and its members, for example, the amount and form of payment of part of the income, are determined by an agreement concluded between the members of the peasant farm, and not by employment contracts.

It’s another matter if the head of a peasant farm hires workers for the farm and fires them. In this case, payments made by the farm in favor of hired workers occur within the framework of labor relations.

Thus, if a peasant farm has employees, then insurance premiums will have to be paid for several reasons: for all members of the peasant farm and as an employer

Insurance premiums for members of peasant farms

For the purposes of calculating and paying insurance premiums, heads of peasant farms are equal to individual entrepreneurs.

The head of a peasant farm pays contributions as an individual entrepreneur, even if the farm is registered as a legal entity.

The head of the peasant farm pays fixed contributions for himself and for each member of the farm. The head must pay contributions even for those members of the peasant farm who are individual entrepreneurs.

In order to calculate the amount of insurance premiums, you need to multiply the amount of the fixed payment by the number of members of the peasant farm, including the head.

The head of a peasant farm does not pay 1% of the amount of income exceeding 300,000 rubles

Contributions for employees

Payments made by peasant farms in favor of hired workers are subject to insurance premiums in the general manner. In other words, the peasant farm receives the status of an employer and calculates insurance premiums in the same way as other insurers.

Deadlines for payment of insurance premiums

Payment deadlines

contributions for peasant farms:

• For the head and each participant of the peasant farm - until the end of the accounting year;
• For hired workers - until the 15th of the next month.

Peasant farm reporting

Depending on whether the peasant farm has employees, the calculation of insurance premiums is filled out and submitted in different ways.

• There are no hired workers
• There are hired workers

At the end of the accounting year, farmers submit to the tax office at the place of residence of the head of the peasant farm a calculation of insurance premiums by January 30

.
Usually the Tax Code sets the deadline “no later”, but for the heads of peasant farms an exception is made, and the deadline is set “until January 30”. Therefore, we recommend submitting the calculation no later than January 29
.

Thus, the head of the peasant farm needs to submit one annual calculation of insurance premiums. In this case, in the calculation on the title page you should indicate the code at the place of residence of the head of the peasant farm - 124

.

The RSV-2 report, which was submitted to the Pension Fund of Russia, was canceled

The calculation is provided quarterly: for the first quarter, half a year, nine months and a year. The report is due by the 30th

month following the reporting quarter.
Section 2 about the head and members of the peasant farm is filled out together with sections 1 and 3 only when submitting calculations for the year.
When filling out calculations for the reporting period: for the first quarter, half a year, 9 months, on the title page the indicator “At the location (accounting) must be filled in with code 120 – at the place of residence of the individual entrepreneur

.
When generating the calculation for the year, code 124 is indicated - at the place of residence of the head of the peasant farm
. This is due to format-logical control: with accounting code = 124, section 2 is required. Since section 2 is filled out only for the year, the code of residence of the head of the peasant farm for the reporting periods changes to 120.

This position was finally recognized by officials in a letter dated December 25, 2017 No. GD-4-11/ [email protected] on the procedure for filling out the code for the place of presentation in the calculation of insurance premiums by heads of peasant farms

On an annual basis

for insurance premiums for heads of peasant farms,
Section 2
“Summary data on the obligations of heads of peasant farms” is provided. This section and the appendix to it reflect the fixed insurance premiums of the head and members of the farm.

If the policyholder discovers an error in the calculation accepted by the tax authorities:

1. It is necessary to submit an adjustment calculation if an error led to an underestimation of the contribution base
2. It is recommended to submit an update if personal information about the insured persons has been distorted
3. In other cases, the correction is made in the next period.

Liability for failure to provide

If the calculation is not provided on time, the violator will be charged a fine of 5% of the total amount of insurance premiums for the last 3 months of the calculation period.

But we note that when the fine is calculated, the amount of those contributions that you transferred on time will be removed from the calculation. It is also important that the amount of the fine cannot be less than 1000 rubles, but not more than 30% of the contribution amount.

Example. If you did not transfer all the required contributions for 2021 on time, then you will pay a fine for being late in the amount of 1000 rubles. If only part is paid on time, then be prepared to pay the difference between the amount that you reflected in the calculation and the amount that has already been transferred to the budget.

Unified calculation of insurance premiums - form

Unified calculation of insurance premiums 2021–2021 - you can download the form of such a document on our website.

Which calculation form should I use in 2021-2021? How to fill it out correctly and what to pay special attention to? Do I need to submit zero reporting on insurance premiums? We have prepared answers to the most pressing questions from readers, and also provided a visual example of filling out a single calculation for insurance premiums.

New reporting - unified calculation of insurance premiums

Form of a single calculation for insurance premiums to the Federal Tax Service

Unified calculation of insurance contributions to the Pension Fund - personalized information of employees

Sample of filling out a single calculation for insurance premiums to the Federal Tax Service

Zero reporting on contributions

Results

New reporting - unified calculation of insurance premiums

Starting from 2021, policyholders submit new reports to the Federal Tax Service - a single calculation of insurance premiums in the form approved by Order of the Federal Tax Service dated October 10, 2021 No. ММВ-7-11/ [email protected]

The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already shortened it to RSV or ERSV (unified calculation of insurance premiums).

The number of the single calculation form for insurance premiums 2021–2021 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half year, 9 months and year. The exception is peasant/farm enterprises (peasant farms), they submit calculations only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this period is moved forward to the next weekday.

Insureds submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2021 No. BS-4-11 / [email protected] ) or the location of the legal entity.

For information about where departments should submit their calculations, read the article “The Federal Tax Service explained how to submit calculations for contributions in relation to an OP .

The tax authority must be notified of the deprivation of authority to pay wages. More details about this can be found in the material “The Federal Tax Service must be notified about the transition to centralized payment of contributions .

Ask questions on our forum! For example, in this thread you can clarify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of a single calculation for insurance premiums to the Federal Tax Service

The unified calculation of insurance premiums 2021–2021 consists of a title page and three sections. There are 24 sheets in total. It is not necessary to fill them all out.

The calculation is very detailed and includes information that policyholders previously submitted to the funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. Amounts paid and payment order numbers are no longer included in reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

See also “ERSV: How to Show Payments Not Included in or Exempt from the Contribution Object .

Unified calculation of insurance contributions to the Pension Fund - personalized information of employees

Section 3 of the unified calculation is devoted to personalized information about insured persons - both within the framework of an employment contract and within the framework of a civil law contract. The accountant indicates here the personal data of the insured person - TIN, SNILS, full name, date of birth, citizenship, gender, code of the type of identification document, its series and number.

NOTE! The filling out of personal data of employees in a single calculation for insurance premiums 2021–2021 should be treated with the utmost attention. If there is an error in the Full Name, Taxpayer Identification Number or SNILS, the Federal Tax Service will not accept the report (letter from the Federal Tax Service of Russia dated January 19.

2021 No. BS-4-11/ [email protected] ). Other information about employees must also be reliable. Therefore, we recommend that before preparing a single calculation for insurance premiums, you check the relevance of your employees’ personal data in your accounting program.

To learn about other cases in which tax inspectors will force you to redo a single calculation, read the article “When the tax authorities consider the calculation of contributions not submitted .

See also: “The employee’s TIN is unknown: how to submit the ERSV?” .

The accountant must also indicate whether the employee has mandatory pension, medical and social insurance.

Subsection 3.2.1 of personalized information includes data on payments in favor of the employee for the last 3 calendar months, the code of the insured person, and the basis for calculating insurance premiums. If there are additional tariff fees, reflect them in the fields of subsection 3.2.2.

Find out whether to include data on workers laid off in the previous reporting period in the calculation of contributions here .

See also “Payments to highly qualified foreigners are not shown in the ERSV” .

The difference between Section 3 of the unified calculation of insurance premiums and the similar section of the RSV-1 form is that the new reporting does not need to reflect information about the period of work, working conditions and insurance coverage of the employee. Separate reporting is intended for this data (form SZV-STAZH), which is submitted to the Pension Fund of the Russian Federation at the end of the calendar year.

To independently check the calculation, you can use control ratios from the Federal Tax Service and the Social Insurance Fund .

Sample of filling out a single calculation for insurance premiums to the Federal Tax Service

You can download the form for a single calculation of insurance premiums using the link .

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Inna Georgievna Fedorenko is on maternity leave for up to one and a half years, the benefit amount is 11,500 rubles. per month. A credit system of payments from the Social Insurance Fund is used.

There are no employees employed under a contract.

The accountant filled out the cover page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social payments in favor of the employee). In section 3, the data is included in subsections 3.1 and 3.2.1. In total there were 14 completed sheets.

A sample of filling out a single calculation for insurance premiums, compiled using these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project here .

Zero reporting on contributions

Submitting calculations for insurance premiums is the responsibility of policyholders who pay income to individuals (clause 7 of Article 431 of the Tax Code of the Russian Federation), an exemption from which is not provided for by law (letter of the Federal Tax Service of Russia dated 04/03/2021 No. BS-4-11/6174).

In this regard, during periods of inactivity and non-payment of wages to employees, insurance premium payments will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of required sheets;
• with reflection of data about the policyholder and the necessary codes (report period, Federal Tax Service, OKTMO, KBK);
• with affixing the number 0 or a dash in the fields intended for data on accrued contributions.

Read more about the rules for registering zero payments for contributions in this material .

Failure to provide a zero calculation for contributions will be the basis for charging the policyholder a fine in the amount of 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation). Read more about the fine related to failure to submit an insurance premium report here .

Important! In case of failure to submit the ERSV (both zero and completed) within 10 days after the established deadline, the tax authorities will block the company’s current accounts. We talked about this in more detail here.

Filing zero reporting on insurance premiums will serve as a source of information for the Federal Tax Service that:

• due to non-accrual of payments to individuals, the policyholder has no grounds for charging contributions;
• he is not one of the policyholders who calculated payments and contributions, but did not submit the calculation on time.

For more information about the purposes of filing a zero report, read the article “Why do tax authorities need a zero calculation of contributions?” .

Results

The unified calculation of insurance premiums for 2021–2021 only seems voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the Pension Fund and the Social Insurance Fund. However, the new DAM has its own nuances of filling out and requires careful attention to the reliability of the data included in it. If you are late in filing, the minimum fine will be RUB 1,000.

Read about how to clarify the ERSV here.

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Source: https://nalog-nalog.ru/strahovye_vznosy_2021/edinyj_raschet_po_strahovym_vznosam/edinyj_raschet_po_strahovym_vznosam_blank/

How are payments made in 2021?

The year saw many changes regarding the payment of insurance premiums, including those directly related to peasant farms. First of all, you should pay attention to the law on amendments to the Tax Code regarding adjustments to the main types of compulsory insurance (https://normativ.kontur.ru/document?oduleId=1&documentId=288248). Some changes also concern the administration and redistribution of responsibilities for accepting tax payments by the main government bodies. In particular, since the beginning of 2017, basic payments, including contributions for pension and compulsory health insurance, have been accepted by the Federal Tax Service. However, some functions still remain with the Pension Fund. Among other things, the PF is still subject to a single calculation method. Some innovations concern limits on certain categories of payments. Thus, the limit for pension contributions is now 876 thousand rubles, whereas previously this limit did not reach 800 thousand. The same applies to contributions covering cases of temporary disability, pension insurance and maternity payments - the limit for this category has increased from 718 to 755 thousand rubles. There are no contributions for compulsory medical insurance in the year, just like in previous periods.

Employee contributions are generally standard, but may vary slightly depending on certain factors. One of the criteria will be the annual income of the enterprise. If its amount is less than 300 thousand rubles, the required contributions must be transferred to the Pension Fund before the end of the reporting year. For companies with this indicator above the established level, the contribution must be paid before April 1 of the following year.

Payment of the insurance premium must be carried out in accordance with special standards, including the filling out of reporting documents in accordance with established rules.

The most important are the following:

• entering each specific indicator into separate fields of the card;
• if it is necessary to use decimal fractions, the whole part must be entered in the first field, and the remainder in the adjacent one;
• the cost, which is indicated in rubles and kopecks, must contain dots between these two names;
• When typing on a computer, it is mandatory to use only one type of font – Courier New with a size of 16 or 18.

Filling out the form is subject to several important rules, without which the reporting may not be accepted.

The reporting form consists of the following basic elements:

• 
  title part;

• a sheet containing data about an individual – not an individual entrepreneur;
• the first section, accompanied by 10 appendices. This part provides summary data regarding the obligations imposed on the payer of contributions;
• second section with one application. Section 2 should contain summary information about the payer, who is the head of the farm;
• section 3: personalized statements about insured individuals.

Thus, the title page must include such indicators as TIN and KPP. The second field is not filled in by individual entrepreneurs. For legal entities, both positions must be completed. Next, you have to fill out the first section, in which only those policyholders who make payments to individuals enter data. The second section is intended to be completed only by persons who are heads of households. There should be recorded the amounts of insurance premiums, summary indicators calculated in accordance with the standards and data on each of the current members of the organization. All calculations in this document are presented in either written or electronic format.

When engaging in farming activities in the peasant farm format, you should remember the need to submit all required reports in a timely manner. For failure to provide calculations or their untimely submission, the business entity will have to bear certain administrative and financial liability. As a rule, penalties for filing a report late are 5 percent of the amount for the last 3 months of the reporting period. In accordance with the law, the fine cannot exceed 30 percent of the total amount to be paid.

In accordance with current laws, monthly personal reporting is also submitted to the Pension Fund, the rules for filling which have remained virtually unchanged.