Deadlines for submitting reports on insurance premiums and personal income tax for the third quarter of 2021 are expiring

Regulatory regulation of reporting on insurance premiums

Tax Code of the Russian Federation Part 2 Chapter 34. regulates the payment of insurance contributions by employers

Federal Law No. 167-FZ of December 15, 2001 determines payments to compulsory pension insurance

Federal Law of April 1, 1996 N 27-FZ on personalized accounting in the OPS system

Federal Law No. 125-FZ of July 24, 1998 defines the OSS of employees

Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/ [email protected] – reporting forms for compulsory pension insurance on contributions, their completion and submission

[email protected] of the Federal Tax Service of Russia dated December 21, 2021 determines the completion of Section 3 of the DAM.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for the 3rd quarter of 2021, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

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

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

Medical fees

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

• on line 050 - for the reporting period (3rd quarter) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

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

• on line 070 - for the reporting period (3rd quarter of 2021) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

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

• on line 090 – for the reporting period (3rd quarter of 2021) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

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

• on line 110 – for the 3rd quarter of 2021 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

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

• on line 120 – for the 3rd quarter of 2021
• on lines 121–123 – July, August and September 2021.

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

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

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

With this combination, the calculation for the 3rd quarter of 2021 will not pass the inspection by the Federal Tax Service.
The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2021 No. BS-4-11/4371. You can also find a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2021 in Excel format.

Calculation form for insurance premiums according to KND 115111

In 2021, all employers who make payments to employees for their labor are required to submit the DAM.

Reporting must be submitted in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, consisting of 24 sheets and including information on contributions (except for injuries) and on the organization as a whole and personalized.

The correctness of filling out the calculation is checked through reconciliation: more than 300 data must converge in the DAM (Letter of the Federal Tax Service of Russia dated December 29, 2017 N GD-4-11 / [email protected] ). The Federal Tax Service website provides free software for checking ratios, and before sending the DAM, you should check for compliance. If there are discrepancies, the DAM must be corrected.

New deadlines for RSV-1: 2021 table

Many accountants, of course, will call the calculation of insurance premiums in 2017, as before, RSV-1. Everyone has already become accustomed to this name after several years of existence of this form. However, it is worth noting that the deadlines for the delivery of RSV-1 in 2021 will be new. They have changed due to the fact that in 2021 insurance premiums came under the control of the Federal Tax Service. And the deadlines for submitting RSV-1 will be regulated by tax legislation, namely, paragraph 7 of Article 431 of the Tax Code of the Russian Federation. It will be stipulated that the calculation will need to be submitted no later than the 30th day of the month following the reporting month.

Below we present a table with the deadlines for submitting RSV-1 in 2021 (meaning the new form of calculation for insurance premiums).

Thus, as you can see, the deadlines for the delivery of RSV-1 in 2021 have changed. Now the calculation will need to be submitted no later than the 30th day of the month following the reporting month. This will be a single term. It will not depend on how the RSV-1 is submitted by an organization or individual entrepreneur: “on paper” or electronically.

Starting from the 1st quarter of 2021, calculations for insurance premiums must be submitted to the Federal Tax Service in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. Tax authorities will not accept the previously valid RSV-1 form.

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03.11.2016

Submitting the RSV form

From January 1, 2017, powers to regulate contributions to the Federal Tax Service were transferred. Payers are legal entities and individuals with the status of an insurer and are divided into 2 groups: those who make and those who do not make payments to individuals. The RSV is handed over to the Federal Tax Service at the place of location or residence.

For the DAM for the 3rd quarter of 2021, the same form is valid, although it was planned to update the form, but most likely the update of the DAM form will be carried out in 2021.

Fixed amounts of insurance premiums payable for the billing period should be calculated in proportion to the time of activity of individual entrepreneurs who do not have employees.

Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia M. Sergeev

Sanctions for violating the deadline for submitting calculations for insurance premiums for the 3rd quarter of 2021

Fines provided for failure to comply with established deadlines are limited to a minimum and maximum amount. Late payments will be considered 5 percent of the amount of accrued contributions for each month, but not more than 30 percent. Please note that both full and partial months of delay are considered (Article 119 of the Tax Code of the Russian Federation).

The deadline for submitting the DAM for the 3rd quarter of 2021 is October 30. That is, if you submit a report on the 31st, you risk paying a 5 percent fine for just one late day. And the greater the amount of contributions in the report, the greater the fine.

The minimum fine that inspectors have provided for companies is 1,000 rubles. It will be assigned to those companies that have already paid all premiums by the time the reports are submitted or for policyholders with zero reports.

Previously, it was impossible to freeze a bank account for late submission of calculations for insurance premiums, because the DAM is not a tax return. Now a law has been passed, thanks to which inspectors were allowed to apply the same sanctions to the calculation. If the date for submitting the DAM for the 3rd quarter of 2021 is missed by more than 10 days, the company’s current account will be blocked.

Deadlines for the DAM submission for the 3rd quarter

RSV reflects information previously contained in 4 forms: RSV-1, RSV-2, RV-3, 4-FSS, and submitted to the Pension Fund and FSS.

The DAM must be submitted quarterly. The data in the calculation is shown as a cumulative total and reporting is presented for: 1st quarter, half year, 9 months, year. The payment must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting month. For the 3rd quarter of 2021, the DAM must be submitted on October 30, 2021. The date of submission of the calculation is considered to be the date:

• submitting the form to the Federal Tax Service - confirmed by an acceptance mark
• sending by mail - by receipt
• transmissions via the Internet - recorded by the TKS operator

DAM is presented even in the absence of payments, i.e. An organization or individual entrepreneur must submit a zero calculation to the Federal Tax Service.

Regulatory deadline for submitting the DAM in 2018.

The current calculation of the DAM was introduced into force by the Federal Tax Service by Order No. ММВ-7-11/551 dated 10.10.16. This document, starting from 2021, replaced the previous usual calculation in the form of the DAM in the Pension Fund of the Russian Federation and 4-FSS in the Social Insurance Fund. In accordance with the new rules for the reform of insurance premiums, the report (KND 1151111) is submitted not to the Pension Fund and the Social Insurance Fund, but to the Federal Tax Service. Not only the form has been adjusted, but also the due date.

When is the DAM submitted, and who submits the document? These questions are answered in Chapter. 34 Tax Code of the Russian Federation. According to paragraph 7 of Art. 431, these are payers of insurance premiums (insurance premiums) under subclause. 1 clause 1 art. 419 of the Tax Code of the Russian Federation. Tax legislation includes in this category of persons those entities that pay citizens various types of remuneration. The norm applies primarily to employers-legal entities; as well as entrepreneurs hiring individuals under TD and GPA.

Separately, it should be clarified that the calculation and reporting period for insurance premiums in 2021 is a year (calendar) and quarters. At the same time, the reporting period of the DAM is reflected on an accrual basis, that is, based on data for the 1st quarter, half a year and 9 months. (Article 423 of the Tax Code of the Russian Federation). The general deadline for delivery is set in clause 7 of Art. 431 Tax Code of the Russian Federation. Namely, the DAM report in 2018 is submitted quarterly before the 30th day of the calendar month of the reporting/accounting period. The filing authority is the territorial division of the Federal Tax Service.

Penalties for late delivery of the DAM

For submitting the DAM for the 3rd quarter of 2021 later than October 30, an organization or individual entrepreneur faces a fine. The Federal Tax Service also has the right to block accounts for failure to submit the DAM within 10 days after October 30. The report is not submitted if it contains errors specified in Article 431 of the Tax Code of the Russian Federation, of which the Federal Tax Service notifies the policyholder. Within 5 days from the date of electronic notification, the form with errors must be corrected and submitted; if the notification is sent by mail, then corrections must be submitted within 10 days from the date of sending. If corrections are submitted within these deadlines, the date of acceptance will be the day of the initial submission of the calculation.

What affects the deadline for submitting the RSV?

Despite the above, a report in the DAM form is often submitted a little later than the designated date on completely legal grounds. We are talking about the so-called postponements of deadlines for submitting information due to the officially approved deadline falling on state holidays or weekends. The legislative regulations for calculating the deadlines for submitting reports are regulated according to the norms of paragraph 7 of Art. 6.1 NK. It is defined here that if the last date coincides with an official weekend or holiday, the next working date is recognized as the deadline.

Additionally, in order to understand exactly when you need to take the DAM, you should take into account the vacation rules for citizens adopted annually by the Government of the Russian Federation. Holiday dates are approved by the Government - for 2021, Resolution No. 1250 of October 14, 2017 is in force. For reference, you can use the information presented in production calendars, which detail when workers work and when they can rest.

Submission of the DAM in 2021 - deadlines taking into account postponements

To increase the efficiency of working hours, several weekend transfers have been approved for 2021. The relevant norms are regulated by the Government in Decree No. 1250 of October 14, 2017. Within the framework of the topic under consideration, the following transfers are significant:

• From 01/07/18 (Sunday) to 05/02/18 (Wednesday).
• From 04/28/18 (Saturday) to 04/30/18 (Monday).

Current deadlines for submitting reports in 2021:

• RSV for the 1st quarter of 2021 - the due date according to the general rules is 04/30/18, but due to the official postponement of the holiday from April 28 to April 30, as well as taking into account the May holidays (1st and May 2nd) the deadline for submitting the form will be 05/03/18.
• DAM for the 2nd quarter of 2021 (half-year) - data must be submitted by 07/30/18.
• RSV for the 3rd quarter of 2021 (9 months) - SV payers should report no later than 10/30/18.
• DAM for the 4th quarter of 2021 (year) – the deadline for submitting the DAM for the 4th quarter of 2018, that is, based on the results of the calendar year 2021, falls on 01/30/19.

As you can see, the deadline for submitting the DAM for 2021 does not differ from the rules for submitting reports for interim periods. The provision of annual data is also given 30 days after the end of the calendar period. This procedure operates by analogy with how previously, when submitting the previous DAM form, the settlement period in the Pension Fund of the Russian Federation was determined - this is a year (clause 1 of Article 10 of the repealed Law No. 212-FZ of July 24, 2009). And according to the norms of Art. 423 of the Tax Code of the Russian Federation also preserves the duration of the reporting and settlement periods.

Articles on the topic

Contributions for the 3rd quarter of 2021 must be reported in October. The article contains a table on the deadline for submitting calculations for insurance contributions to the Federal Tax Service and the Social Insurance Fund. There are current forms and completed calculations of ERSV and 4-FSS.

Methods for submitting the RSV in 2021

DAM for the 3rd quarter of 2021 is provided in 2 ways:

• in paper form - by policyholders with up to 25 people and in this form the verification will take 10 days
• in electronic form – by policyholders with more than 25 people, such calculations are checked automatically
• in electronic form – by policyholders with up to 25 people with a qualified signature

If an employer with more than 25 employees submits the DAM for 9 months in 2021 in paper format, then a fine will be imposed.

Calculation of insurance premiums: due dates by dates in the table

See Table 1 for the submission dates of ERSV and 4-FSS reports for the 3rd quarter of 2021.

Table 1.

Calculations for insurance premiums 2021 due dates

Articles on the topic

Don't miss the deadline for submitting your DAM reports for the 3rd quarter of 2021. The report has become larger in volume and liability for late submission has increased. In the article you will find all the deadlines for submitting reports on insurance premiums for 2021, as well as what liability is provided for lateness and errors.

Documents for download:

The deadline for submitting insurance premium calculations for the 3rd quarter of 2018 to the tax office is the same for everyone. It does not depend on the size of the company or on the method of reporting: on paper or electronically. But if you do not comply with the deadlines, the tax office can now punish the debtor much more severely. Next, we will tell you what companies should be wary of and how to avoid sanctions from inspectors.

Procedure for filling out the ERSV 2021

Filling out the title page

On the title page you do not need to fill out the part: “To be completed by an employee of the tax authority”; this part must be left blank. The rest is filled in if the information is available: INN and KPP, period code, name of the organization, OKVED code and full name of the person who signed the DAM and date, Federal Tax Service code, code of the place of reporting.

For section 1, an appendix consisting of subsections is filled out; subsections 1.1 and 1.2 are mandatory to complete, and others - if information is available.

Payments not reflected in the calculation of contributions:

• accountable amounts
• loans
• payments to the contractor-individual
• dividends
• new Year gifts

Section 2 reflects the obligations of the heads of peasant farms; it includes 1 appendix providing information about the head and members of the farm

Section 3 of the DAM reflects information separately for each employee (Section 3 is filled out separately for each), it reflects:

1. TIN
2. SNILS
3. Full name
4. Date of Birth
5. employee country code
6. floor
7. passport details
8. is or is not insured

Important! The number of sections 3 must correspond to the number of insured persons receiving income, including those dismissed (sign of a dismissed person - 1).

Subsection 3.2.1 reflects:

• payments to individuals
• base is calculated
• amount of contributions to compulsory pension insurance

Subsection 3.2.2 reflects:

• contributions at an additional rate when accruing amounts to an employee with harmful working conditions

The need to submit a zero RSV

If policyholders did not make accruals and payments to individuals in the reporting period due to, for example, suspension of activities, then these employers must submit a zero DAM form for the 3rd quarter of 2021.

However, not all sections of the calculation are required to be completed. The payer (except for the head of the peasant farm) needs to formalize:

• title page
• sections 1 and 3
• subsections 1.1, 1.2
• appendices 2 and 3

In the zero DAM, for indicators where there should be numbers, zeros are entered, and in others - dashes.

In section 3, the page with personal data for the manager is filled out, and the subsections are not filled out because no payments were made.

Error when submitting ERSV in the absence of payments

Contribution base – the sum of all remunerations for the billing period, except for amounts not subject to contribution. The base is determined separately for each insured person on an accrual basis.

The base of contributions to compulsory pension insurance and contributions to social insurance has a limit, beyond which contributions are not collected. With the exception of contributions for the main category of payers for compulsory pension insurance - 22%, payments in excess of the contribution base for compulsory pension insurance amount to 10%.

The maximum base value in 2021 is: OPS - 1,021,000 rubles, OSS - 815,000 rubles.

Answers to common questions

Question No. 1 : How is SNILS checked?

Answer : The Federal Tax Service uses the following algorithm when checking the accuracy of SNILS. The SNILS control number is determined as follows:

1. each digit is multiplied by its position number
2. these products are summed up
3. the last 2 digits of the remainder are a control number that should not be more than 100.

Question No. 2 : What is the amount of contributions for individual entrepreneurs?

Answer : In 2021, the OPS is 26,545 rubles. (if the payer’s income is not higher than 300,000 rubles), if the income is over 300,000 rubles. a fixed amount of 26,545 rubles is paid. + 1% of the amount of income in excess of 300,000 rubles, but not more than 212,360 rubles. (8*26545 rub.). Compulsory medical insurance is paid in a fixed amount of 5840 rubles.