Negative value of the amount in section 3 RSV

Arguments against

The Russian Tax Service outlined its position regarding cases of payers indicating negative contributions in the calculation of insurance premiums in letter No. BS-4-11/16793 dated August 24, 2021. Of course, we are talking about periods from the first quarter of 2017. Since it was only on January 1, 2017 that tax authorities began to oversee these mandatory contributions (except for contributions for work-related injuries and illnesses).

Also see “Insurance premiums from 2021: memo from the Federal Tax Service.”

The Federal Tax Service believes that from the rules of Section II “General requirements for the procedure for filling out the Calculation” of the Procedure, which was approved by Order No. ММВ-7-11/551 dated October 10, 2021, a negative amount of insurance premiums is not provided for when filling out the corresponding lines of this report.

Also, the tax authorities’ rejection of a negative amount in calculating insurance premiums is based on the specifics of personalized accounting for each insured person maintained by the Russian Pension Fund.

Thus, there are regulations for the interaction of the territorial structures of the Pension Fund of the Russian Federation with the regional departments of the Tax Service (approved on September 21, 2016 No. MMV-23-1/20 and No. 4I). As part of it, tax authorities actively and constantly exchange data with the fund. Namely, they upload information from calculations on accrued contributions for compulsory pension insurance to the Pension Fund. Let us remind you that this is Section 3 of the calculation “Personalized information about insured persons”:

Then the Pension Fund transfers them to the individual personal accounts of the insured persons.

According to the law, the Pension Fund returns the received data to the tax authorities within 5 working days from the date of receipt from them in the case (clause 2 of Article 11.1 of the Law of 01.04.1996 No. 27-FZ “On transfer accounts in the OPS system”):

detection of errors and/or contradictions in the submitted data;
inconsistency between the presented data and the information held by the Pension Fund of the Russian Federation, which does not make it possible to take this information into account in the individual personal accounts of the insured.

The Federal Tax Service states that it has studied, as part of a regular exchange, the grounds for refusal on which the Pension Fund does not accept data from it for the purposes of personalized accounting. There are many cases where the submitted calculation contains accrued negative insurance premiums in 2021. And the fund cannot transfer them to individual personal accounts of insured persons in the compulsory pension insurance system, since this may violate their rights.

Thus, the calculation of insurance premiums with a minus is ultimately not beneficial to the employees themselves.

How are negative values obtained?

Negative values in the calculation of insurance premiums may result if the cost of paying social benefits exceeds the amount of accrued contributions.

Negative values of insurance premiums can also be obtained when recalculating the base for previous periods. But in the reporting for the current period, the amount of the recalculation of the indicators of the previous period is not reflected, but an updated calculation is submitted.

In current reporting, the indicator on line 090 “Amount of insurance premiums payable (the amount of excess of expenses incurred over calculated insurance premiums)” of Appendix 2 to Section 1 of the calculation is calculated as follows:

Calculated amount of mandatory “social” (line 060 of Appendix 2 to Section 1) – Costs for payment of benefits (line 070 of Appendix 2 to Section 1) + Amount of reimbursement of costs for payment of benefits received from the Social Insurance Fund (line 080 of Appendix 2 to Section 1).

Even if as a result of the calculations you get a negative value, you must indicate it in line 090 without the minus. The excess of expenses over the amount of contributions will show the sign of line 090:

“1” – if the calculated amount was greater than or equal to 0;
“2” – if the amount is less than zero.

If the tax authorities discover that the calculation of insurance premiums contains negative values, they will require changes to be made to the report and a “clarification” must be submitted. This is stated in the Letter of the Federal Tax Service of Russia dated August 24, 2021 No. BS-4-11/ [email protected]

How to act

The Federal Tax Service of Russia offers two ways to combat negative accruals of insurance premiums:

Conduct explanatory work with payers on correctly filling out a single calculation of contributions.
Oblige payers to make the necessary adjustments and submit an updated version of the calculation to the Federal Tax Service.

Also see “Rules and procedure for clarifying payments to the Federal Tax Service for insurance premiums from 2017.”

Let us remind you that when filling out updated calculations for insurance premiums for previous reporting (calculation) periods, you should act in accordance with the general rules - which are enshrined in the order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/511, as well as Art. 81 of the Tax Code of the Russian Federation.

In the current reporting (calculation) period, the amount of recalculation made for the previous period does not need to be included in the calculation.

Update for last year

The Federal Tax Service of Russia, in a letter dated June 28, 2021 No. BS-4-11/ [email protected], explained the procedure for filling out updated calculations for insurance premiums for reporting periods starting from the first quarter of 2021.

Tax officials provided in the letter recommendations for payers of insurance premiums on filling out section 3 “Personalized information about insured persons” of the updated calculation. Experts recommend filling out the personalized accounting section as follows:

for each insured individual for whom inconsistencies are identified, the personal data reflected in the initial calculation is indicated in the corresponding lines of subsection 3.1 of the calculation, while in lines 190 - 300 of subsection 3.2 of the calculation, “0” is indicated in all acquaintances;
at the same time, for the specified insured individual, subsection 3.1 of the calculation is filled out, indicating correct (up-to-date) personal data and lines 190 - 300 of subsection 3.2 of the calculation in accordance with the established procedure.

To correct (clarify) information about insured individuals, with the exception of personal data, the updated calculation is filled out in the prescribed manner, taking into account the following:

if any insured individuals are not included in the initial calculation, then section 3 containing information regarding these individuals must be included in the updated calculation, and at the same time the indicators in section 1 of the calculation are adjusted;
in case of erroneous submission of information about the insured persons in the initial calculation, section 3 must be included in the updated calculation, containing information regarding such individuals, in which “0” is indicated in lines 190 - 300 of subsection 3.2 of the calculation in all acquaintances, and at the same time the indicators are adjusted Section 1 of the calculation;
if the policyholder needs to make changes for individual insured persons of the indicators reflected in subsection 3.2 of the calculation, section 3 must be included in the updated calculation, containing information regarding such individuals with correct indicators in subsection 3.2 of the calculation, and if necessary (in case of a change in the total amount of calculated insurance premiums) the indicators of section 1 of the calculation are adjusted.

Read in the taker

What is the composition of the calculation of insurance premiums and the procedure for filling it out, read in Berator

Insurance premiums minus

For May 2013, in the document “Calculation of insurance premiums” (interface “Payroll calculation”, menu “Taxes and contributions” - “Calculation of insurance premiums”), negative insurance premiums were accrued (Fig. 2).

Calculation upon dismissal of an employee. Payment tab

Figure 2

We need to convert the amounts of insurance premiums accrued with a minus sign in this way so that the Pension Fund accepts individual information in form SZV-6-4 for the dismissed employee without recording an error. The adjustment should be made after generating transactions for the current month.

We carry over negative values into a month with positive values exceeding them

In the program "1C: Salary and Personnel Management 8 edition 2.5" it is possible to transfer negative amounts of insurance premiums to one of the nearest previous months of the current reporting period, in which the amount of accrued insurance premiums exceeded the negative values of insurance premiums accrued in the last month of work.

Note. The transfer in this case is an operation that is not reflected in accounting or tax accounting. It is purely auxiliary in nature.

Determining the appropriate last month

At E.I. Akimova’s month was March 2013. This can be seen from the document “Calculation of insurance premiums” for March (Fig. 3).

Document “Calculation of insurance premiums” for March

Figure 3

We transfer both plus and minus

To transfer negative insurance contributions from the last month worked (May 2013) to March, we use the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax” (interface “Calculation of salaries of organizations” menu “Taxes and contributions” - “Adjustment of accounting for personal income tax and insurance premiums"). To transfer, you must create a new document. Please note: it is created when the monthly transactions have already been generated. On the “Insurance Premiums” tab you need to fill out:

the “Income Accounting” indicator is the amount of the taxable base for calculating insurance premiums;
indicators “Calculated insurance premiums to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund” (for each fund, respectively) - the amount of accrued insurance premiums.

At the same time, we will add two lines for our employee:

for March - with negative values;
May - with positive ones (Fig. 4).

Document “Adjustment of accounting for personal income tax, insurance contributions”

Figure 4

Negative amounts in the RSV

Vladimir Viktorovich In March, the main paid leave was accrued and paid for the period from 03/26/18 to 04/10/18 and unpaid leave, respectively.

with part 1 of article 128 of the Labor Code of the Russian Federation, from 11 to 20.04.18. On 04/20/18 the employee was fired, and on 04/27/18 he was hired. In April, a negative debt arose in the insurance premium card due to the fact that vacation pay was accrued in March 2021, and the salary for April did not exceed the debt owed to the employee.

How to correctly submit the Calculation of insurance premiums for the first (updated) and second quarter of 2021, due to the negative values of the base for calculating insurance premiums? There should not be any negative values when filling out calculation line indicators: data on accrued insurance premiums from calculations containing negative values are not reflected by the Pension Fund of Russia on the individual personal accounts of employees (Letter of the Federal Tax Service of the Russian Federation dated August 24, 2017 N BS-4-11 / [email protected ] , dated 10/11/2017 N GD-4-11/20479). In this case, you should adjust the base for the period of accrual of vacation pay, in particular under Section.

3 calculations. Rationale In case of adjustment of the base for calculating insurance premiums for previous reporting (settlement) periods, the payer submits an updated Calculation for the previous reporting (settlement) period. At the same time, in the current reporting (calculation) period, the amount of the recalculation made for the previous period is not reflected in the Calculation. In addition, based on the provisions of Section 11 “General requirements for the procedure for filling out the Calculation,” there is no order for negative values when filling out indicators in the Calculation lines.

According to paragraph 1 of Article 11.1 of the Federal Law of April 1, 1996 N 27-FZ

“On individual (personalized) accounting in the compulsory pension insurance system”

tax authorities send to the Pension Fund of Russia information from the Calculations on the accrued amounts of insurance contributions for compulsory pension insurance, contained in section 3 of the Calculation “Personalized information about insured persons”, for their reflection on the individual personal accounts of insured persons. At the same time, data on accrued insurance premiums from calculations containing negative values cannot be reflected by the Pension Fund of Russia on the individual personal accounts of insured persons and, in accordance with paragraph 2 of Article 11.1 of the above law, is returned to the tax authorities. This position was communicated to the territorial tax authorities by letter from the Federal Tax Service of Russia dated July 24, 2017 N. This article may interest you: We carry out an adjustment invoice. Thus, if the payer previously submitted to the tax authority a Calculation with negative values, then you need to submit an updated Calculation.

Category:AccountingPersonnel issues Similar articles

Personnel issues Changing an employee's last name
Personnel issues Upon dismissal, they did not pay back pay