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Insurance premium reporting is required for all employers. It does not matter on the basis of which documents there are deductions in favor of other individuals. To fill it out, it is better to use professional programs; they immediately carry out calculations and give hints. Some of the existing strings are particularly problematic.
In the article we will discuss the nuances of filling out information about the number of insured persons in the report on insurance premiums.
What does “number of insured persons” mean?
In the Russian Federation, insurance activities are strictly regulated by existing legislative acts. For example, Chapter 48 of the Civil Code. According to No. 167-FZ, insured persons are any citizens who permanently reside in the territory of the state. They can carry out activities in accordance with an employment contract or a civil law agreement.
Attention! Only those who carry out official activities according to the relevant documents can apply for an insurance pension. Accordingly, the number of insured persons at an enterprise is the number of citizens whose information is officially recorded. And for whom contributions are paid.
Accounting and tax accounting
The data is indicated as a whole for the reporting period from the beginning of the year, for the last three months of the reporting period, and also separately for each of the last three months of the reporting period (clause 11.3 of the Procedure). Note that according to the control ratios (sent by letter of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11 / [email protected] ) the indicators in column 2 of line 010 of Appendix No. 2 of Section 1 (i.e.
the number of individuals insured in the compulsory social insurance system for the last three months of the reporting period) must be equal to the number of persons for whom the attribute “1” is indicated on line 180 of Section 3. Persons insured in the field of OSS are listed in Art. 2 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). In particular, these include:
- persons working under an employment contract (incl.
How many employees should be indicated in line 010 of Appendix No. 2? Only those employees who were paid wages during the reporting period and whose contributions were calculated? Or all employees, including those for whom contributions were not accrued in the reporting quarter, for example, they were on vacation at their own expense (without pay)? — Line 010 of Appendix No. 2 indicates the total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity. Line 010 of subsection 1.1 of Appendix No. 1 indicates the total number of insured persons in the compulsory pension insurance system. The indicator in this line may not coincide with line 010 of Appendix No. 2, for example, if the organization entered into civil contracts with individuals. After all, remuneration under the GPA is not subject to insurance premiums for VNiM.
What information does line 010 of Appendix 2 contain?
Line 010 consists of several sections. Each of them contains certain information:
- Expenses on the part of policyholders for temporary disability benefits. Indications require several facts: expenses, including from the federal budget; the number of days paid, the exact number of cases of illness themselves.
- How many people are in the compulsory insurance system? Information is provided not only for the entire period, but also for the last three months.
- From the payments of how many persons who received insurance, insurance premiums were calculated using an additional tariff.
- Exactly how many citizens participate in the compulsory insurance system?
- The number of people in the compulsory pension insurance system.
Reference! A mandatory part is the presence of the OKTMO code. You can’t do without an adjustment number if the need arises.
Rules for filling out line 010 in the calculation
There are several main recommendations issued by tax and other regulatory authorities.
- If a full season has been worked, then the corresponding column is filled out in the document.
- Presence of code The field is required if code 27-6 is present, associated with special working conditions. The main requirement is that the work actually be done in the field.
- Special attention is paid to determining the number of months that are taken into account and the proportion of future length of service is important. To determine the result, the total number of working days is divided by the total number of days in the month, which is calculated as an average for the year. If necessary, the result is rounded to two digits.
- It is necessary to indicate the total number of calendar days and months that were actually worked at the enterprise.
There is also the so-called average number of employees. Here only the payroll composition is taken into account. But not all employees are included in the average headcount.
Records are kept only for full-time employees of the enterprise. This also applies to those who for some reason did not go to the workplace - for example, due to vacation or downtime at the enterprise. The same rule applies to absenteeism and illness, and being in custody due to an investigation.
Other groups of persons are also subject to registration:
- The owners of the enterprise, if they worked, received wages.
- Student interns who had a full-time position.
- Other people's employees from other companies, if their wages remain unchanged.
The following citizens may not be included in the payroll:
- Performers of work with civil contracts.
- Military personnel and prisoners who were involved in duties under the contract.
- Owners who had no wages.
- If a person submitted a resignation letter and stopped working before the notice period expired.
- Those who were sent abroad and to other employers without pay.
- Part-time workers of external order.
Filling out Appendix 9 to Section 1 of the calculation of insurance premiums
Form of Appendix 9 to clause 2 of Art. 425 of the Tax Code of the Russian Federation requires the provision of data on the calculation of payment of insurance premiums for recruited personnel from among foreign nationals or stateless persons located in the territory of the Russian Federation on a temporary basis, accepted for training in Russian educational institutions.
Lines 020 to 080 are filled in the document, with the number of positions corresponding to the number of persons for whom payments are made, provided that these people received payments.
The following procedure is provided for filling out the application with the given calculation of insurance premiums, according to the line numbers indicated below:
- from 020 to 070 in the application - note the surnames, names, patronymics of foreign citizens or stateless persons, TIN codes, numbers of SNILS insurance certificates (if issued), indicating the code indicating citizenship; in the absence of national citizenship of any country, they are indicated by a code of three nines in line number 070;
- 080, for columns of the application from the first to the fifth, enter the total amounts of accruals to the specified persons for the calculation (reporting period), from the date of its beginning, for the last three months, and separately for the three previous months;
- 010, in columns with the same numbers as in line 080, reflect total payments as remuneration under employment contracts with foreign nationals or stateless persons (excluding personnel characterized by a high qualification level).
Related article: Peculiarities of taxation of insurance premiums on GPC contracts in 2021
If the general composition of the application includes several sheets, line 010 is filled out exclusively for one of them.
Also, the reporting documentation is filled out, adhering to the conditions established by law when making calculations for insurance premiums for any accruals (by categories of payers and all employed persons):
- calculations are made based on actual data on accruals;
- when filling out the form, enter a single character in each cell (exceptions apply to dates and decimals);
- the date is marked in three fields, where two familiar places indicate the date and month, four indicate the year;
- pages are numbered with a three-digit number, with zeros in free positions (for example, 001, 002, etc.);
- calculation positions are filled out in compliance with the general principles of the Russian language - on the left side, when making entries in the right direction;
- the required amounts are indicated in rubles and kopecks, with the impossibility of indicating negative values;
- printable characters are entered into text fields;
- You cannot use a proofreader or make corrections to the completed paper calculation by any other means;
- if the calculation is printed for submission in paper form, printing on both sides of the sheet is not allowed;
- when fastening printed sheets, they ensure the safety of the document;
- if the indicator is missing, “0” is indicated in the column; in other situations, positions are marked with dashes, leaving no blank lines;
- in case of incomplete use of the spaces provided by the form opposite a certain indicator, the remaining free right fields are marked with dashes.
When filling out the application form for insurance premiums for 9 months on a computer, use Courier New font with a point size of 16 to 18.
Who fills out the calculation
The calculation is filled out by all educational organizations that have entered into training agreements with foreign nationals or stateless persons who are not citizens of the EAEU states. Also, this form of calculation for this application does not include students who have issued a residence permit with a further claim to a Russian passport.
Related article: Calculation of the base for calculating insurance premiums
Many people are interested in who exactly should fill out the form given in Appendix 9 to Section 1 on the general calculation of insurance premiums. The calculation must be completed by employees of the relevant service of these organizations, whose area of competence includes the preparation of reporting documentation on insurance premiums and tax deductions.
Who must submit the 9 month calculation
All business entities teaching the above persons are required to fill out and submit these calculations, according to the application, based on the results of accruals made to the specified categories of students for 9 months.
What else you need to know when filling out the form
Indicators for payroll numbers are calculated for each day. Each employee who is present at the position and officially accepted is taken as a unit. On weekends and holidays, the number of employees that remained on previous days is taken into account.
Some categories of individuals may not be counted as whole units.
In proportion to the time worked, records are kept in the case of persons who, in accordance with employment contracts, had part-time working days. The same principle applies to citizens who have registered their staffing accordingly or who have been transferred to their current position after giving their consent in writing.
Usually the data indicate as a whole for the specified period at the beginning of the year. But they often use the period of the last three months, compiling reports for each of them accordingly.
The number of employees is set according to the requirements controlled by statistical authorities. They also write about those who were fired. Moreover, if after the termination of the agreements there were payments in favor of the citizen.
Sometimes the financial condition of the employer is such that it is impossible to pay benefits in full and then begin to return from social insurance. Additional projects have been created to address such problems.
It is mandatory to indicate the characteristics of the insured person, including those who quit.
Current regulations provide for two options for transferring documents – electronic and paper. If the average number of people for the reporting period is or exceeds 25 units, this means that an obligation arises to fill out the electronic version of documents. New organizations take annual averages.
If the number is less, management has the right to choose in which form to submit reports; all options will be accepted for consideration.
If a controversial situation arises, it is better to choose an electronic form. Then it is less likely that regulatory authorities will make any claims. The easiest way is to use professional programs. They often allow you to create a complete set of documentation with just one button.
Important! Even correction packages related to personnel changes are automatically generated. With one button, you can easily create clarifying information when the need arises.
