LET'S GET TO KNOW THE NEW FORM: CALCULATION OF INSURANCE PREMIUMS

When to submit the annual calculation of insurance premiums for the 4th quarter of 2017? Do I need to fill out the old or new payment form? If new, then where? How to show payments for October, November and December in the calculation for the 4th quarter of 2021? How to show quarterly and annual bonuses in calculations? Will tax authorities compare calculation indicators with 6-NDFL? What new control ratios can be used to check the calculation and can this be done in a free program from the Federal Tax Service? We will answer basic questions, look at specific examples and provide a sample of filling out the annual calculation of insurance premiums for 2021. If you have any additional questions, ask questions on the forum. We also recommend that you read the article “Changes in insurance premiums from 2021.”

Who needs to submit the annual calculation for 2017

All policyholders must submit calculations of insurance premiums for the 4th quarter of 2021 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums for the 4th quarter of 2021 must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

The calculation must be sent to the Federal Tax Service, regardless of whether the activity was carried out during the reporting period (from January to December 2017) or not. If in 2021 an organization or individual entrepreneur had employees, but did not conduct business at all, did not make payments to individuals and had no movements on current accounts, then this does not cancel their obligation to submit accounts for the 4th quarter of 2021. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year - Article 423 of the Tax Code of the Russian Federation. Thus, it is more correct to call the calculation for the 4th quarter of 2021 an annual calculation for insurance premiums for 2021, and not a quarterly one. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2021, and not from the quarter. Therefore, at the end of the year, it is the annual DAM that is surrendered.

Changes in reporting on insurance premiums from 2021

Since 2021, employers have faced serious changes: pension, medical and contributions in case of disability and in connection with maternity (except for contributions for injuries) have moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main purposes for which new reporting has been introduced:

• reducing the administrative burden on business by reducing the number of regulatory authorities;
• reporting optimization;
• improving the quality of inspections.

You can learn more about changes in reporting from 2021 from our materials: “Insurance premiums from 2021: an overview of changes”, “Changes from 2021: what an accountant needs to know”.

Deadlines for submitting annual calculations

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation). The billing period in our case is 2021 (from January 1 to December 31). Therefore, the calculation (DAM) for 2021 must be submitted to the Federal Tax Service no later than December 31 (Monday). Also see “Deadline for submitting calculations for insurance premiums for 2021.”

Deadlines for provision of ERSV

According to current rules, a single calculation of insurance premiums must be submitted to the tax office within thirty days after the end of the reporting period, which is a quarter. If the last day of the term falls on a weekend, then this date is calculated as the first working day after that.

The reporting deadlines are as follows:

• For the 1st quarter of 2021, the calculation must be sent by 05/02/2017.
• For the second – until July 31, 2017.
• For the third - until October 30, 2017.
• For the fourth year - until January 30, 2017.

Annual calculation form: new or old?

Fill out the calculation of insurance premiums according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded from this link. Use the new calculation form only for reporting for the 1st quarter of 2018. For more details, see “Calculation form for insurance premiums for the 4th quarter of 2021.”

The composition of the current calculation form is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for the 4th quarter of 2021 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

In this composition, the annual calculation for 2021 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940). In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

How to fill out the annual calculation: sequence

Start filling out the calculation for the 4th quarter of 2021 with the cover page. Then create section 3 for each employee you had in the 4th quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself. In it you will summarize the data

Unified calculation of insurance premiums: form

A unified calculation of insurance premiums is provided instead of such forms as: RSV-1, 4-FSS, RSV-2 and RV-3. These changes have 3 main goals:

• reporting optimization;
• reducing the administrative burden on enterprises, because the number of regulatory bodies has decreased;
• improving the quality of inspections.

Unified calculation of insurance premiums 2021 form, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, is a document of 24 pages and several sections:

• title page;
• sheet for persons who are not individual entrepreneurs;
• Section No. 1, which consists of 10 applications;
• Section No. 2 plus appendix;
• Section No. 3 – includes personal information of individuals for which the policyholder is accountable.

It is not necessary to fill out and submit absolutely all sections and applications to the Federal Tax Service. The table provides information about who fills out and submits which sections of the new report:

When filling out data on the DAM form, they use an insurance premium card containing information about all charges and remunerations to individuals. The accountant must also understand what the insurance premium base is and make the necessary calculations:

How to submit a payment

There are two ways to transfer the calculation of insurance premiums for the 4th quarter of 2021 to the territorial tax service:

Who should submit a single calculation?

A unified calculation of insurance premiums is drawn up by business entities that act as employers under labor contracts or as customers under civil servants' agreements. In accordance with the law, they must provide the individuals employed by them with pension, medical and social insurance.

Also, the report is submitted by individuals who are not entrepreneurs, but who have entered into labor contracts or contract or service agreements with the employee.

Enterprises and other legal entities must submit this form at their location, and entrepreneurs - at their place of registration.

Samples and examples of filling out the annual calculation for 2021

Most policyholders will fill out insurance premium calculations for the 4th quarter of 2021 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

New reporting form instead of RSV-1 in 2021

For the first quarter of 2021 and beyond, policyholders will report insurance premiums to tax authorities, and not to extra-budgetary funds. Back on October 10, 2016, by order of the Federal Tax Service No. ММВ-7-11/551, a new calculation form was approved, which should be submitted quarterly to your Federal Tax Service Inspectorate. The new report (KND form 1151111) is called “Calculation of insurance premiums” and it will replace both “pension” calculations RSV-1, RSV-2, RV-3, and 4-FSS (except for “traumatic” contributions). The calculation will be submitted quarterly, that is, starting from 2021, you will not have to submit RSV-1 monthly.

A single calculation can be submitted on paper or electronically, but there is the following limitation: if the policyholder employs more than 25 people on average, the report is transmitted to the tax office exclusively in electronic form via special communication channels, and signed with an electronic signature (EDS). For those policyholders whose workforce is smaller, it is permissible to submit the calculation in paper form (Clause 10, Article 431 of the Tax Code of the Russian Federation).

But we will not stop submitting reports to the Pension Fund in 2021. The last time you will need to submit the annual calculation of DAM-1 for 2016. Organizations and individual employers submit it in the same form (approved by PFR Resolution No. 2p dated January 16, 2014) and within the deadlines previously established for RSV-1.

Also, in 2021, the monthly SZV-M report will be retained, and a new annual reporting form on the insurance experience of individuals will be added (Clause 2, Article 11 of Law No. 27-FZ of 04/01/1996). Both reports are submitted to the Pension Fund.

We remind you that you must submit to the Pension Fund all “clarifications” for periods earlier than 01/01/2017.

Title page

On the title page of the calculation of insurance premiums for the 4th quarter of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. There are four possible values ​​in total

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – in nine months;
• 34 – per year.

Therefore, in the annual calculation of insurance premiums for 2017, the reporting period code will be “34”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.

https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 4th quarter of 2021. Approved codes are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Previously, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). However, starting in January 2021, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 4th quarter of 2021. Here is an example of how to fill out the title page as part of the calculation of insurance premiums (DAM) for the 4th quarter of 2021:

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2021 is as follows:

• title page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2021. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:

Section 3: Personalized employee data

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for the 4th quarter of 2021 must be filled out for all insured persons for October, November and December 2017, including in whose favor payments were accrued for January - December 2017 within the framework of labor relations and civil contracts. Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

In subsection 3.2 of Section 3, provide information on the amounts of payments calculated in favor of the individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Payments to an employee - a citizen of the Russian Federation and accrued contributions to compulsory pension insurance for the 4th quarter of 2021.

Under these conditions, section 3 of the calculation of insurance premiums for the 4th quarter of 2021 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (October, November and December), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

But what about employees who quit in the previous reporting period? That is, during the period from January to September (inclusive)?

Include dismissed employees in the total number of insured persons (column 1 of line 010 of subsection 1.1 of appendix 1 to section 1). Show employees who quit in the previous quarter in subsection 3.1 of the calculation of insurance premiums. You have not accrued payments to such employees in the last three months, so do not fill out subsection 3.2 for them.

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies. Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2021.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums for the 4th quarter of 2021, sent out information messages about changes in the technology for receiving reports. Such messages note that settlements will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

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Dear taxpayers (tax agents)!

Please note that the algorithm for accepting calculations for insurance premiums has been changed (in accordance with the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance contributions in electronic form").

In case of unsuccessful identification of insured individuals reflected in section 3 “Personalized information about insured persons”, a refusal to accept the Calculation will be generated.

Previously, when a single violation was detected - unsuccessful identification of insured individuals from section 3, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Explanations to the tax office regarding non-payment of insurance premiums

The absence of accruals and payment of insurance premiums in the calculation is also a reason to request clarification.

Calculation of insurance premiums is submitted by all policyholders, regardless of whether they carried out activities during the reporting period or not. If data on the calculation and payment of contributions is missing, the reason for this must be explained. For example, indicate that during the reporting period, the LLC or individual entrepreneur did not conduct any activities, and therefore did not pay salaries to employees, or that the company has no employees, but only the manager, who is also its sole founder.

To prevent questions, it is better to submit such explanations to the tax office regarding the payment of insurance premiums immediately, attaching them to the “zero” Calculation.

Appendix No. 3 to section 1: benefits costs

In Appendix 3 to Section 1 as part of the annual DAM for 2021, record information on expenses for the purposes of compulsory social insurance (if such information is not available, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in 2021. The date of payment of the benefit and the period for which it was accrued do not matter. For example, reflect a benefit accrued at the end of December and paid in January in the calculation for the year. Reflect sick leave benefits, which are open in December and closed in January, only in calculations for the 1st quarter of 2021.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of 2021 (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the filling example, the lines of Appendix 3 to Section 1 should be formed as follows:

Here is a sample of the reflection of benefits as part of the calculation for the 4th quarter of 2021. In 2021 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for October, November, December, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles;
• total benefits accrued - 44,439.90 rubles. (RUB 22,902.90 + RUB 21,537.00).

Procedure for filling out and submitting the RSV

Detailed instructions for filling out the calculation with all attachments are given in the Federal Tax Service order dated September 18, 2019 No. ММВ-7-11/ [email protected] You can download these instructions at the end of the page.

Damage to calculation pages and correction of entries in it are not allowed. When filling out on paper, you must use block letters written in black or blue ink. If the calculation is filled out on a computer, then when it is subsequently printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for unfilled (empty) acquaintances. In general, the rules for registration are practically no different from the preparation of other documents intended for submission to the tax service. It is allowed to submit the calculation in two versions: on paper or in electronic form. But the first option is allowed only to organizations with up to 10 employees inclusive . Please note the changes - previously up to 25 employees were allowed. In this case, the payment can be brought in person or sent by registered mail.

A very important point in the calculation is that the data in section 1 and section 3 match. If a discrepancy is detected, the tax authorities will not accept the report.

There is no difference in terms of submission deadlines in what form the reports are submitted. For the written and electronic versions, one deadline is established - the 30th day of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). In 2021, these deadlines were distributed as follows:

• For the first quarter – April 30.
• For the half year - July 30.
• For 9 months – October 30.
• For 2021 – February 01, 2021.

Contributions to pensions and medicine: subsections 1.1 – 1.2 of Appendix 1 to section. 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. See “Insurance premium rate codes in 2021: table with explanation.”

In the annual calculation for the 4th quarter of 2021, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during 2021 (from January to December inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (from January to December 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2021”);
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect: the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

Record the data in subsection 1.1 as follows: provide data from the beginning of 2021, as well as for the last three months of the reporting period (October, November and December 2021).

Example: An organization using the general regime charges contributions at basic rates. It employs 10 people.

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 12 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – amounts of payments: not subject to insurance contributions for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to December 31, 2021, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Reporting on insurance premiums in 2021

Currently, the following reports on insurance premiums are submitted to state extra-budgetary funds:

• form RSV-1 - quarterly calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the FFOMS by payers of insurance contributions making payments and other benefits to individuals;
• form RSV-2 - annual calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund and for compulsory health insurance in the FFOMS by the heads of peasant (farm) farms;
• form RV-3 - quarterly calculation of accrued and paid contributions to the Pension Fund, used when monitoring the payment of contributions for employers paying contributions for additional social security;
• Form 4-FSS - quarterly calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage.

As officials assure (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11 / [email protected] ), the new form of reports on insurance premiums has optimized the composition of indicators identifying employees and the employer, and also reduced unnecessary and duplicate indicators. The draft order, which will approve the form of a single calculation of contributions, has successfully passed the anti-corruption examination and approval procedure in state extra-budgetary funds.

note

Reports for the period before 01/01/2017 must be submitted to the territorial bodies of extra-budgetary funds (PFR and Social Insurance Fund of the Russian Federation) on time, in the forms and formats in force in 2021.

Let's dwell on the key provisions.

Section 1 of the calculation “Summary data on the obligations of the payer of insurance premiums” will consist of subsections:

• the amount of contributions for compulsory pension insurance at the basic rate, payable for the billing (reporting) period;
• the amount of compulsory medical insurance contributions payable for the period;
• the amount of contributions for pension insurance at an additional rate to be paid;
• the amount of additional social security contributions to be paid;
• the amount of contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment;
• the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated social insurance contributions in case of temporary disability and in connection with maternity for the billing (reporting) period.

Section 1 contains annexes:

• calculation of the amounts of contributions for compulsory pension and health insurance (consists of the subsections “Calculation of contributions for compulsory pension insurance”, “Calculation of contributions for compulsory health insurance”, “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of insurance premium payers, specified in Article 428 of the Tax Code of the Russian Federation”, and others);
• calculation of contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation;
• decoding of payments made from funds financed from the federal budget;
• calculation of compliance of conditions for the right to apply a reduced contribution rate by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of compliance of conditions for the right to apply a reduced contribution rate by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of compliance of conditions for the right to apply a reduced contribution rate by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for the application of a reduced contribution rate by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for applying the contribution rate established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph four of subparagraph 1 of paragraph 2 of Article 426) of the Tax Code of the Russian Federation;
• information necessary for the application of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations paying remuneration to full-time students for activities in a student group (included in the federal or regional register of associations enjoying state support) under employment contracts or under civil law contracts .

This is followed by section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms” with one appendix and section 3 “Personalized information about insured persons.”

The calculation will have to be submitted to the tax authorities in cases provided for in the new Chapter 34 of the Tax Code of the Russian Federation (clause 1 of Article 80 of the Tax Code of the Russian Federation). The procedure for making changes to the calculation is similar to the procedure in force for tax returns (clause 7, article 81 of the Tax Code of the Russian Federation).

Editorial Board "PB"

Contributions for disability and maternity: Appendix No. 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2021 to December 31, as well as for October, November and December 2021. In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See “Participants in the FSS pilot project”);
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. These figures will always be positive, even if the benefits exceeded insurance contributions to the Social Insurance Fund.

Negative amounts of accrued contributions as part of the calculation of insurance premiums for the 4th quarter of 2021 should not be recorded. After all, officials from the Pension Fund of the Russian Federation will not be able to distribute the amounts with a minus to the individual personal accounts of employees.

Sometimes benefits costs exceed accrued medical premiums. Some accountants record this difference in line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. However, this is wrong. In such a situation, specify the line 090 attribute:

• “1” if the amount in line 090 is greater than or equal to 0;
• "2" if the amount is less than 0.

If you send to the Federal Tax Service a calculation of insurance premiums for the 4th quarter of 2021 with negative values, then you will need to submit an updated report (letters from the Federal Tax Service dated August 23, 2021 No. BS-4-11/16751, dated August 24, 2021 No. BS- 4-11/16793).

Some accountants do not pay attention to such filling rules. And they show negative contribution amounts with code 1. This error should be corrected:

Let’s assume that there are 10 people in the organization; the organization accrues and pays benefits to them itself. The amounts of payments, contributions to VNiM and benefits accrued from the Social Insurance Fund for all employees for 2017 are shown in the table.

Line indicator 090 of Appendix 2 to section. 1 is formed like this:

• in column 2 – 14,868.33 rubles. (RUB 59,308.23 – RUB 44,439.90);
• in column 4 – 262.03 rubles. (RUB 26,401.93 – RUB 26,139.90);
• in column 6 – 1,424.08 rubles. (RUB 8,603.08 – RUB 7,179);
• in column 8 – -3,307.04 rub. (RUB 8,474.86 – RUB 11,781.90);
• in column 10 – RUB 2,144.99. (RUB 9,323.99 – RUB 7,179).

How to provide an explanation to the tax office regarding insurance premiums

Explanations must be provided to the Federal Tax Service within 5 working days after receiving the request. It is imperative to respond to the tax authorities’ demand for clarification, because for their “silence” the taxpayer will have to pay a fine of 5,000 rubles, and if ignored again within the same year, already 20,000 rubles. (clause 1 of article 129.1 of the Tax Code of the Russian Federation).

If control ratios are violated in the Calculation of Insurance Premiums and errors are found, in addition to explanations, you must submit a “clarification” to the Federal Tax Service.

The requirement does not always mean that the calculation of insurance premiums contains inaccuracies and irregularities. A request for clarification may come even if the tax authorities only have doubts about the correctness of the accruals, or they have noticed a decrease in accrued contributions compared to the previous period. Explanations are also provided by those who submit “zero” calculations, apply reduced insurance premium rates, or reflect non-taxable amounts in their calculations. You will also have to explain the objective discrepancy between the Calculation data and other reporting forms, for example 6-NDFL.

There is no official sample of an explanation to the tax office regarding insurance premiums; the response to the Federal Tax Service’s requirement is drawn up in any form. Next, we will look at how you can prepare explanations for the tax authorities in some situations.

Section 1: Summary Data

In section 1 of the annual calculation for 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 for 2021.

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 December inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (October, November and December).

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 (2017) on an accrual basis (that is, from January to December);
• on lines 051 – 053 for the last three months of the reporting period (October, November and December).

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 2021 (from January 1 to December 31);
• on lines 071 – 073 for the last three months of the reporting period (October, November and December).

If there were no payments for additional tariffs, then enter zeros.

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 2021 (for 12 months) on an accrual basis (from January to December inclusive);
• on lines 091 – 093 for the last three months of the reporting period (October, November and December).

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 entire year 2021 on an accrual basis (from January to December inclusive);
• on lines 111 – 113 for the last three months of the billing (reporting) period (that is, for October, November and December).

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

• on line 120 – for 12 months of 2021
• on lines 121–123 – October, November and December 2021.

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

Section 1: Premium Summary

In section 1 of the calculation for the 1st 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 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions.

For example, you will fill out line 030 of section 1 in relation to pension contributions during 2021 on an accrual basis, and lines 031-033 - in relation to the months of the reporting period. The calculation for the 1st quarter on lines 031-033 should include the amounts of insurance premiums for January, February and March 2021. A similar approach applies to other types of insurance premiums included in Section 1.

On lines 120-123 of section 1, display the amounts exceeding the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines empty. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2021 is shown in the figure:

For each type of insurance premium in the first section of the calculation for the 1st quarter of 2021, the BCC must be shown in separate fields. The classification of budget classification codes allows Federal Tax Service employees to correctly record cash receipts in the personal account of a company or individual entrepreneur. You indicated to KBK in your payment orders the payment of insurance premiums for January, February and March 2021. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. See “How the main BCCs for paying insurance premiums will change from 2021.”

Appendix 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2021. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2021. Where necessary: ​​do a “breakdown” for January, February and March 2021. Let's look at the features of filling out the main fields of these sections and provide examples.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer tariff code:

We will explain the features of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2021 in the table and add a sample:

Subsection 1.2: medical contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2021 in the table and give an example of filling:

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the framework of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2021, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. From 2021, these contributions are also controlled by the Federal Tax Service.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

• “1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region, see “Participants in the Social Insurance Fund pilot project”);
• “2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.

Let's decipher the order of filling out the remaining lines of this section and give a sample:

Appendix 3: Benefit Costs

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2021, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made during the period from January 1 to March 31, 2021:

• temporary disability benefits;
• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance
• payment for additional days off to care for disabled children;
• social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services.

If such benefits were not paid in the 1st quarter of 2021, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then follow the following filling procedure:

• on lines 010 - 090 - show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - record the total amount of expenses for the named payments (including those financed from the federal budget).

Let's assume that in the 1st quarter of 2021, sickness benefits were paid to four employees. The total number of payment days is 16 days. The total amount is 7,500 rubles (including the first three days of illness). Then an example of completed application 3 would be like this:

Appendix 4: budget benefits

In Appendix 4 to Section 1 of the calculation for the 1st quarter of 2021, reflect information about benefits financed from the federal budget:

• on lines 010–060 – payments to Chernobyl victims;
• on lines 070–120 – benefits to victims of the accident at Mayak Production Association;
• on lines 130–140 – payments to citizens injured as a result of tests at the Semipalatinsk test site;
• on lines 150–200 – cash transfers to citizens who have suffered radiation sickness;
• on lines 210–230 - information about benefits related to the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance (Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006).

In lines 240–310 reflect the totals. If the above payments were not made, then do not create Appendix 4 and do not submit the reporting for the 1st quarter to the Federal Tax Service.

Appendix 5: for IT organizations

Appendix 5 of Section 1 of the calculation for the 1st quarter of 2021 is required to be generated only by IT organizations that:

• develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
• received a certificate of state accreditation as an organization operating in the field of IT;
• have an average number of employees of at least seven people;
• receive income from activities in the field of IT technologies: at least 90 percent of all their income.

The named IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation). It is worth noting that if an IT company was created recently and there is no data for 9 months of 2021 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2021 they need to show information only in column 3 of Appendix 5 .

If you are interested in filling out Appendix 5 in more detail, you may suggest relying on the following transcripts and sample:

How to calculate the share of IT income

On line 040 of Appendix 5, reflect the share of income from IT activities in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%.

Appendix 6: for “simplers” at reduced tariffs

Appendix 6 of Section 1 of the calculation for the 1st quarter of 2021 must be completed:

• organizations or individual entrepreneurs on the simplified tax system, engaged in the social or industrial sphere and entitled to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
• individual entrepreneurs combining the simplified tax system and the patent taxation system (PTS).

On line 060 of Appendix 6, note the total amount of income under the simplified tax system from January 1 to March 31, 2021, and on line 070, highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity according to the simplified tax system. You can determine this share using the following formula:

Formula for calculating the share of income under the simplified tax system

For income from the main activity on the simplified tax system = line 070 / line 060 ×100%

Appendix 7: non-profit organizations on the simplified tax system

Appendix 7 of Section 1 of the calculation for the 1st quarter of 2021 is required to be formed by non-profit organizations on the simplified tax system operating in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports. Such companies also have the right to use reduced insurance premium rates (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Appendix 8: IP on the patent system

Appendix 8 of Section 1 of the calculation for the 1st quarter of 2021 applies only to individual entrepreneurs on the patent tax system. An exception is individual entrepreneurs on a patent engaged in the following business (subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

• leasing of real estate owned by them;
• retail trade through trading floors or retail locations;
• catering services.

In Appendix 8, fill out the number of lines 020–060 equal to the number of patents the individual entrepreneur received in 2021. Let us explain the procedure for filling out and deciphering the lines of this application and introduce an example of filling out:

Appendix 9: data on foreigners

In Appendix 9 of Section 1 of the calculation for the 1st quarter of 2021, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU should not be reflected in this application.

Using lines 020 – 080 of Appendix 9, record information on all foreigners whose payments were subject to insurance premiums in the 1st quarter of 2021. Provide information about such foreigners:

• lines 020–040 – full name;
• line 050 – TIN;
• line 060 – SNILS;
• line 070 – country of citizenship code.

Appendix 10: payments to students

Please fill out Appendix 10 of Section 1 of the calculation for the 1st quarter of 2021 if you paid income to students who worked from January to March 2021 in student teams. These payments are shown separately because they are not subject to pension contributions. However, we note that for this the conditions given in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If such a benefit is available, then attach and submit to the calculation of insurance premiums for the 1st quarter of 2021 and submit to the Federal Tax Service:

• student's certificate of membership in the student group;
• a certificate from the educational institution about the form of study.

Checking the calculation using control ratios

If you have compiled a calculation of insurance premiums for the 4th quarter of 2017 and are submitting it to the Federal Tax Service, then keep in mind that controllers will check it for compliance with control ratios. At the same time, updated ratios are applied from the reporting for the 4th quarter of 2021. The controls and formulas established for the acceptance of settlements were communicated to taxpayers in the letter of the Federal Tax Service of Russia dated December 13, 2021 No. GD-4-11/25417. Also see New Benchmark Ratios Effective 2021.

In this case, you can first check the generated file with the annual calculation for compliance with the specified control ratios. As reported on the official website of the tax department, a new functionality has been added to the “Legal Taxpayer” program that allows you to identify errors in the calculation of insurance premiums (https://www.nalog.ru/rn77/program/5961229/). The adjustment is related to the corresponding innovations of the Tax Code (paragraph 2, paragraph 7, article 431 of the Tax Code of the Russian Federation as amended by paragraph 78, article 2 of the Federal Law of November 27, 2021 No. 335-FZ).

Tax officials noted that from January 1, 2021, when accepting a calculation (updated calculation) for insurance premiums, the tax authority will monitor not only the discrepancy in information about the calculated amounts of insurance premiums for compulsory health insurance, but also the discrepancy in the following parameters:

• amounts of payments and other remuneration in favor of individuals;
• bases for calculating insurance premiums for compulsory health insurance within the established limit;
• bases for calculating insurance premiums for compulsory health insurance at an additional rate;
• amounts of insurance premiums for compulsory health insurance at an additional rate.

The calculation of insurance premiums is checked for compliance with the indicators from the 6-NDFL report. For example: The amount of accrued income subject to personal income tax, minus dividends (line 020 indicator minus the amount on line 025 of the calculation in Form 6-NDFL), must be greater than or equal to the amount of income on line 030 “Amount of payments and other remuneration calculated in favor of individuals » subsection 1.1 of Appendix 1 of the single calculation for the corresponding period.

Filling out the calculation of insurance premiums for the 1st quarter of 2021: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2021, use an insurance premium accounting card that reflects payments and rewards accrued and paid to individuals in 2021. See “Insurance premium accounting card: what should the sample be like in 2017.”

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. See “What payments are not subject to insurance premiums since 2017.”

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 () in compliance with 7 fundamental rules, which are approved by the same document:

1. each field is intended for a specific indicator and cannot be supplemented with other information;
2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
4. text fields are filled in from left to right, starting from the first window;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, use the Courier New font (16-18 point);
7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2021.

Possible liability

For late submission of calculations for insurance premiums for the 4th quarter of 2021, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

From January 1, 2021, DAM will not be accepted for the following reasons: errors in the amount of payments and other remunerations, errors in the base for calculating “pension” contributions within the limit, errors in the base for calculating “pension” contributions for additional tariffs, as well as errors in the amount of the “pension” contributions themselves (“regular” and at additional tariffs). The condition for data discrepancy now looks like this: a discrepancy between the amounts of the same indicators for all individuals and the same indicators for the payer as a whole. As for inaccurate personal data, they will also remain on the list of reasons for non-acceptance of payment of contributions. In 2021, tax authorities, as before, must notify the policyholder of unsubmitted calculations. The notification period remains the same: no later than the day following the day of receipt of the calculation in electronic form (or 10 days following the day of receipt of the calculation in paper form). The policyholder must correct the violations and submit a new calculation within 5 days from the date of sending the notice in electronic form (or within 10 days from the date of sending the “paper” notice). If these deadlines are met, the date of submission will be considered the day the initial calculation is submitted.

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you don’t have to worry about blocking your account for late payment for the 4th quarter of 2021.

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20.11.2017

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2021 is until the 30th day of the month following the reporting period:

Thus, for the first time, you must fill out and submit to the Federal Tax Service the calculation of insurance premiums for the 1st quarter of 2021 no later than May 2, 2017 (this is Tuesday). Also see “Deadline for RSV-1 in 2021: table.”

In 2021, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2021 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are submitted by all until the 30th day of the month following the reporting period.