RSV Display People On Maternity Direct Payments 2021: latest news, changes, tips

Taxable and non-taxable payments

Payments made by the employer to employees are divided into taxable, non-taxable or partially taxable.
The nature of the reflection of compensation in the calculation of insurance premiums depends on this factor. Contributions are subject to those payments that are provided for in an employment, author's, or civil law contract: this is payment for the performance of labor duties specified in the contract, bonuses for production purposes.

The object of taxation of contributions does not arise:

for payments not related to the concluded contract (for example, when providing financial assistance in connection with the death of a close relative);
for payments reimbursed by the Social Insurance Fund (maternity benefits, temporary disability benefits, child care benefits up to one and a half years old).

Subsistence allowances and financial assistance provided for in an employment or collective agreement are partially subject to contributions.

Note! Starting with the reporting campaign for 2020, a new form is used, approved. by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

ConsultantPlus experts explained in detail what changes have been made to the form. Get free demo access to K+ and go to the review material to find out all the details of the innovations.

Let's look at examples of how various payments are reflected in the report.

Section 3 of calculation of insurance premiums

What general principles should be used to formulate section 3 of the unified calculation of insurance premiums in 2021? Who exactly should provide this part of the report put into effect by Order No. ММВ-7-11 / [email protected] dated 10.10.16? And is it possible to submit a blank section 3 of the calculation of insurance premiums? Current answers to these and other questions follow.

Detailed section 3 of the new calculation of insurance premiums is compiled in order to provide personalized information for all insured individuals. The frequency of submission of this report is quarterly, therefore all business entities that have entered into employment contracts with staff must include section 3 in the current calculation of insurance premiums - a sample is given below. At the same time, the fact of issuing money in this case is not of key importance.

Where are subsidies received for wages shown in the RSV?

For April and May 2021, in accordance with Decree of the Government of the Russian Federation dated April 24, 2020 No. 576, the state issued subsidies to small and medium-sized businesses as one of the support measures. The main purpose of such assistance is to compensate for the costs of economic entities, including remuneration of workers.

This phrase confused many inexperienced accountants who decided to show the received subsidy in the calculation of insurance premiums. However, you shouldn't do this. After all, the object of taxation, as we have already said, is the accrued remuneration in favor of the employee.

Attention! Receiving a subsidy, the amount of which, although calculated taking into account the working personnel, is not subject to taxation. Insurance premiums need to be calculated only after they have been accrued and paid to the employee.

Salaries are reflected in the standard manner in all sections - 1 and 3 of the calculation, both in the total amount of payments (lines 050 of Appendix 1, 040 of Appendix 2 and 140 of Appendix 3), and in the base for contributions (lines 050 of Appendix 1 and 2 and line 150 section 3).

Insurance premiums: how to reflect sick leave and child benefits in calculations

In the constituent entities of the Russian Federation, where a pilot Social Insurance Fund project is being implemented with direct payments of benefits from the fund, insurance premium payers do not fill out appendices No. 3 and No. 4 to Section 1 of the calculation and do not include them in the calculation of insurance premiums.

Thus, if reimbursement

is carried out in one reporting period for expenses incurred in another period, these amounts must be reflected in the calculation for the period in relation to the month in which the Social Insurance Fund made the reimbursement.

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Hospital benefits reimbursed by the Social Insurance Fund

Let's look at benefits paid on the basis of certificates of incapacity for work, for registration in the early stages of pregnancy, one-time benefits for the birth of a child, for caring for a child up to one and a half years old, which are not subject to insurance contributions.

In general cases, all these benefits are either reimbursed to the employer by social insurance, or paid directly to the employee himself, bypassing the employer. The only exception is three days of temporary disability benefits - they are paid by the employer from his own funds.

Note! In certain cases, for example during quarantine (disability reason code - 03), all days are paid by the Social Insurance Fund.

The payment amount for three days will fall into subsections 1.1, 1.2 and Appendix 2. In all specified parts of the report, this amount should be reflected in the lines:

with the total amount of payments - line 030 of subsections 1.1 and 1.2 and line 020 of Appendix 2;
amounts not subject to contribution - lines 040 and 030, respectively.

Thus, payment of benefits from the employer’s funds—line 050 of the specified sections—should not be included in the calculation base.

In section 3, sick leave at the expense of the employer is shown in the total amount of payments in favor of the individual (line 140).

Reflection in the calculation of the amounts reimbursed by the fund depends on the participation of the constituent entity of the Russian Federation in the FSS project.

The region is participating in a pilot project

In the region participating in the pilot project, the Social Insurance Fund directly transfers money to a person upon the occurrence of an insured event, but only after receiving all the necessary documents from the employer. In this regard, the latter does not make any payments (except for the first three days of sick leave).

In Appendix 2, in the “Payment attribute” field, code “1” is indicated, which determines participation in the project.

In this case, benefits do not fall into the DAM, lines 070 and 080 of Appendix 2 are not filled out and, accordingly, decoding from Appendixes 3 and 4 is not required. Also, these payments will not fall into section 3.

Note! If a region joins the project in the middle of the year, for example, from July 1, it is allowed to fill out the indicated lines and sections with the amounts of benefits related to the pre-pilot period.

The region does not participate in the FSS pilot project

If the credit system continues to operate in the region, then all social insurance payments should be reflected in subsections 1.1, 1.2 and Annex 2 in the same way as benefits for the first three days of sick leave paid for by the employer. In Appendix 2, in the “Payment attribute” field, code “2” is entered, implying the use of an offset system:

In addition, there are nuances in filling out Appendix 2, and there is also a need to fill out Appendixes 3 and 4.

In the RSV, temporary disability benefits, maternity benefits and child care amounts paid to employees must be reflected in line 070 “Expenses incurred for payment of insurance coverage” of Appendix 2. This means that these amounts are subject to reimbursement from the Social Insurance Fund.

In line 080, the amounts will be reflected if the Social Insurance Fund provided compensation during the reporting period.

Line 090 is calculated taking into account calculated contributions, as well as amounts subject to reimbursement and already reimbursed by the fund. The formula is as follows (all lines refer to Appendix 2):

Line 090 = Line 060 – Line 070 + Line 080.

Important! The transfer of contributions by the policyholder to the state treasury during the reporting period is not taken into account in the calculation of the line 090 indicator.

Filling out line 070 of Appendix 2 automatically involves filling out Appendix 3 or 4 of the calculation of insurance premiums, which will decipher the specified line.

So, if we are talking about payment for sick leave due to illness, then lines 010, 011, 020, 021 of Appendix 3 of the RSV are filled in - the number of days (payments) of benefits, the number of cases, the total amount paid and the allocated amount from the federal budget. Separately, benefits paid to part-time workers, foreigners and stateless persons are distinguished, and sick leave paid to part-time workers are also distinguished from the latter.

When paying benefits related to maternity leave, lines 030 (B&R benefit with allocation of part-time workers - 031), 040 (for registration in the early stages of pregnancy), 050 (one-time payment for the birth of a child), 060 (for child care, with broken down: for the first - 061, for the second and subsequent ones - 062).

Appendix 4 is completed if reimbursement of benefits is financed from the federal budget.

ATTENTION! From reporting for the 1st quarter of 2021, code 2 in the “payment attribute” field no longer applies, because All regions of the Russian Federation are switching to direct payments from the Social Insurance Fund.

How to fill out the RSV correctly if you were paid benefits by bir

Line 020 of Appendix No. 3 reflects the expenses incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, working foreign citizens and stateless persons temporarily staying in the Russian Federation (for with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115-FZ

Due to what errors in the DAM for 9 months the tax authorities send demands

If the deadline for submitting the RSV-1 form is violated (for the 1st quarter - before 05/03/2021), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged. IMPORTANT! In 2021, a single report for the 1st quarter must be submitted no later than May 3!

The amount of the B&R benefit is set based on the employee’s salary for the last 2 years. If a person has worked in several companies over these 2 years, then he needs to provide the current employer with salary certificates from previous places of work. If the employee does not have certificates, then the amount of the benefit is determined based on the data and documents that the employer has. After the certificates are provided, the employer is obliged to accrue additional benefits if such a need arises. The corresponding procedure is established by clause 2.1 of Article 15 of Federal Law No. 255 of December 29, 2021.

The manager recalculated the amount of the M&R allowance for the past year. Based on the results of the calculations, the missing amount of the benefit was added. Such additional payment must be recorded in the calculation of insurance premiums. The Federal Tax Service explained how to do this.

Explanations from the Federal Tax Service

Experts recalled that the date of payments is the day they are accrued in favor of employees. The basis is paragraph 1 of Article 424 of the Tax Code. Therefore, additional payments for benefits must be reflected in the calculation for the period of the year in which the additional accrual was made. For example, the recalculation of benefits for 2021 was carried out only in 2021. Therefore, there is no need to submit an updated calculation for the previous period of 2021.

The mandatory unified form was approved by Order of the Federal Tax Service dated October 10, 2021 No. ММВ-7-11/551. KND code - 1151111. The new RSV-1 form for the 3rd quarter of 2021 consists of a title page and three sections, which contain 11 applications. We wrote about this in detail in the article “Unified calculation of insurance premiums.”

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Where to show benefits for up to three years in the RSV

Employees on parental leave for up to three years must be taken into account when indicating the number in Appendices 1 and 2 to Section 1 (line 010). After all, they do not cease to be insured persons. If the employee did not receive contributions subject to contributions, then he will not be included in line 020 of subsections 1.1 and 1.2 and line 015 of Appendix 2.

The benefit for up to one and a half years is reimbursed by social insurance. We described above how to reflect it. Now let’s find out what to do with payments made to employees on parental leave for one and a half to three years.

If an employer, on its own initiative, pays an employee additional funds related to parental leave for up to three years, then they will form a base for all types of contributions.

How to fill out the erv correctly if there were payments according to the bir example

The next payment that needs to be reflected in the third schedule is the monthly child care allowance. To do this, we will use lines 060 and 061, since according to the conditions of the example, the baby is our first. Column 1 is formatted similarly to all previous ones; we will not dwell on it.

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How to fill out the erv correctly if there were payments on bir examples

The sheet is intended for calculating additional social contributions for civilian pilots and coal miners. In the section you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subparagraph. 7 clause 1 art. 427 Tax Code of the Russian Federation. The use of preferential types of insurance is permitted if income from these types of activities, as well as targeted revenues and grants, is at least 70% of total income;

Appendix 3 to Section 1

All organizations and entrepreneurs that use hired labor in their activities are required to submit the DAM. The report must be submitted for each quarter, even if no activity was carried out and no salaries were accrued.

Now let's look at the step-by-step filling out of the RSV-1 form for the 1st quarter of 2021 using an example. Fines for RSV-1 in 2021 For failure to provide a single insurance calculation or violation of deadlines, administrative liability and penalties are provided.

How to reflect severance pay and other payments upon dismissal in the RSV

The dismissal of employees in general cases is accompanied by the issuance or transfer of funds in the form of wages for time worked and compensation for unused vacation. Both of these payments are subject to insurance premiums. Therefore, both wages and compensation for unused vacation in the DAM will be included in full in all sections 1, 2, 3, where contributions are calculated, and will form the basis for them.

Certain situations, such as dismissal due to staff reduction or liquidation of an organization, oblige the employer to make additional payments, such as:

severance pay;
compensation for early dismissal;
average earnings for the period of employment within three months;
compensation upon dismissal of a director or chief accountant.

If the amount of these payments (with the exception of clause 2, which is completely not subject to contributions) does not exceed three or in some cases six times the average earnings, they are not subject to contributions. The amount exceeding the specified limit will go into the base for calculating contributions - lines 050 of subsections 1.1 and 1.2 and line 040 of Appendix 2.

In section 3 of the DAM, severance pay in case of layoffs and other similar payments are reflected in the total amount - line 140, and inclusion in the base (line 150) depends on compliance with the above conditions.

The ready-made K+ solution will help you deal with the taxation of all payments related to dismissal due to staff reduction. Get trial online access to the system and study all the latest data.

Adjustment of calculation of insurance premiums

The general rule is this: the procedure for adjusting the calculation of insurance premiums affects only those sections and applications that were previously submitted to the tax authorities. There is no need to fill out other pages of the report. An exception to this principle is the third section, which is always attached to the “clarification”.

At the LLC “X” enterprise in the first quarter of 2021. sick pay was paid to four employees. The total number of payment days is 16, the total amount will be 7500, including the first three days. Then fill out section 3 as follows:

Do I need to reflect the funeral benefit in the RSV 2021?

Another payment from social insurance is the so-called funeral benefit. This benefit is available to those employees whose minor family members or family members who worked for the same employer have died (in accordance with the Temporary Rules approved by Resolution of the Federal Social Insurance Fund of Russia dated February 22, 1996 No. 16). The benefit is paid on the condition that the employee (relative of the deceased) bears funeral expenses at his own expense.

Note! The employer has the right to reimburse expenses directly to the funeral service instead of benefits. In this case, these expenses will not fall into the DAM.

The funeral benefit paid and reimbursed by social insurance in the RSV is reflected in line 070 of Appendix 2 to Section 1.

The decoding of this line is given in Appendix 3, line 090.

From February 2021, the limit on this payment is 6,124.86 rubles, adjusted by the regional coefficient.

If the employer decides, on its own initiative or on the basis of labor/collective agreements, to provide financial assistance to an employee in connection with the death of a family member, then such payment is not subject to contributions. It is included in the DAM, but is excluded from the base for each type of contribution. But financial assistance paid in connection with the death of other relatives of the employee who are not considered family members is subject to contributions as standard financial assistance.

Filling out calculations for insurance premiums from 2021

Appendix 3 to the first section indicates the amounts of accrued benefits at the expense of the Social Insurance Fund. In our case, the amount of temporary disability benefits paid from the Social Insurance Fund was 739.75 rubles for 5 days.

Since January 1, 2021, a new report “Calculation of insurance premiums” has appeared (according to KND form 1151111), working with which raises many questions from our readers. In this article we will look at a simple example of filling out this report in 1C programs. Let’s look at how the report tables reflect accrued wages and insurance contributions, which needs to be taken into account if your organization accrued benefits at the expense of the Social Insurance Fund or remuneration under GPC agreements during the reporting period. We will also indicate from which releases this report is available in various 1C configurations, and you can check whether your program needs an urgent update.

How to show in the RSV amounts paid to the heirs of a deceased employee

In the event of the death of an employee of the organization, all amounts of remuneration accrued in his favor are transferred to his heirs. Here questions may arise regarding the calculation of contributions from such payments and their reflection in the calculation.

If the salary is accrued before the date of death, then it is clearly subject to contributions and, accordingly, falls into the DAM in the general manner.

If the accruals were made later, then there is no object for taxation of contributions, since the employment contract terminates due to the death of the employee. However, supervisors in the field may have a different point of view. Therefore, in order to further defend one’s interests, it is better not to include such amounts, for example, compensation accrued after a sad event for the unused vacation of a deceased employee, in the DAM at all on the basis of paragraphs. 1 and 2 tbsp. 420 Tax Code of the Russian Federation.

How to reflect additional sick leave payments when calculating insurance premiums

The amount of benefits paid by the company for the first three days of illness reduces taxable profit and is not subject to OSS, compulsory pension insurance, compulsory medical insurance contributions and contributions to compulsory social insurance against industrial accidents and occupational diseases.

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The amount of payments received in the billing period, which is taken into account when calculating the benefit at the place of payment, is confirmed by a certificate of the amount of earnings on which insurance premiums were calculated for the two calendar years preceding the year of termination of the employment relationship between the employee and the employer or the year the person applied for the certificate, as well as for the current year.

Results

The calculation of insurance premiums for payments other than wages is completed taking into account how social insurance contributions are calculated in each specific case.

If contributions are calculated on the full amount of the payment, then it will be included in both the total amount and the contribution base. This applies to all significant parts of the report: subsections 1.1, 1.2, appendix 2, section 3.

If the payment is not subject to contributions, then it is excluded from the base. In case of partial taxation of the payment with insurance premiums, only the taxable part of such payment will be included in the base.

Sources:

Tax Code of the Russian Federation
Resolution of the FSS of Russia dated February 22, 1996 No. 16
Decree of the Government of the Russian Federation dated 02/08/2002 No. 92

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to fill out section 3 in the calculation of insurance premiums in 2021

What is the procedure for filling out section 3 of the calculation of insurance premiums in 2021, submitted to the Federal Tax Service? How many sections 3 should I fill out? Do I need to fill out 3 for each employee? You will find answers to these and other questions, as well as an example of filling out Section 3, in this consultation.

Section 3 provides for the inclusion of personalized information for each individual in relation to whom in the last three months of the reporting (calculation) period the organization or individual entrepreneur was the insured. It does not matter whether during this period there were payments and rewards in favor of such individuals. That is, if, for example, in January, February and March 2021, an employee under an employment contract was on leave without pay, then this should also be included in section 3 of the calculation for the 1st quarter of 2021. Since during the designated period of time he was in an employment relationship with the organization and was recognized as an insured person.

New report to the Pension Fund: how to fill out SZV-TD in 2021

Take information about the Taxpayer Identification Number (TIN) and checkpoint from the certificate received from the Federal Tax Service. For a legal entity, a 10-digit TIN and a 9-digit checkpoint are used. For individual entrepreneurs, the identification number will be 12-digit, and the checkpoint will not apply.

How often do you need to take the SZV-TD?

The SZV-TD report can be submitted on paper or electronically. It all depends on the number of employees a given employer has. Legislators did not bother coming up with special criteria by which the employer could navigate the format of the report - they are similar to the SZV-M report.

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When sending reports electronically, be sure to check that the receipt of the reports is sent from the Pension Fund. We explained why this needs to be done in the material “An important change in reporting to the Pension Fund from October 1, 2021.”

The period of work corresponding to the transfer, in accordance with the medical report of a pregnant woman at her request, from a job that gives the right to early assignment of an old-age labor pension to a job that excludes the impact of unfavorable production factors, as well as the period when the pregnant woman did not work until the issue of her employment in accordance with the medical report

Procedure and deadline for passing SZV-STAZH in 2021

The main table of the SZV-STAZh form is intended for entering the above data. The form also contains fields for indicating the information necessary to identify the employer (its name, registration number, INN and KPP), data about the reporting period and the type of information (for the yearly report they will be initial, and in case of subsequent corrections - supplementary. In case of When submitting a report on employees applying for a pension before the end of the reporting year, the type of information will be indicated as “appointment of pension”).

There are also other nuances in the design of the eighth column. For example, if an employee works part-time, or performs duties/work that, due to the organization of work, cannot be carried out constantly. Then information about working periods is reflected in the eighth column according to the actual time worked.

Please note that fields must only be completed if special conditions are documented. The work was carried out in accordance with the requirements of regulatory documents. And the policyholder calculated and paid contributions according to additional tariffs or under agreements for early non-state pension provision.

Box No. 8

The first three sections are required to be filled out. But the last two will have to be issued only when the employee registers for retirement. The report reflects information on calculated and paid contributions by type.

A new requisite has appeared here, which fills out the deprived of authority (or closed) separate division of the policyholder. The indicator must be indicated on the same lines that are intended to reflect codes during the liquidation or reorganization of the policyholder. Additionally, the TIN and KPP of the closed unit (or deprived of authority) are entered. Otherwise, the title page of the form remains unchanged. But the page behind the title, which reflected data about an individual without individual entrepreneur status, was excluded.

Section 3 of calculation of insurance premiums

Let's assume that the organization has 5 employees, of which 1 sq. 2021 one person is on leave without pay; one employee quit in February, the rest receive salaries according to the staffing table. When preparing the calculation for the 1st quarter, the accountant must create 5 copies of Section 3. The following data will be used:

The calculation of insurance premiums, a sample of section 3 is posted below, is carried out in terms of personal personalized data for the insured persons. At the same time, submission of this report is mandatory even if there are no indicators for the period, that is, when submitting a zero form.

Maternity benefit (main case) in 2021: calculation in 1C programs

If in the two previous calendar years the employee was employed by both these and other employers (another employer)

, then she has the right to independently choose how she will receive benefits: for all places of work or for one of her last places of work.

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Benefit calculation

The Manager
and
Position
fields are automatically filled in with the last name, first name, patronymic, and position of the head of the organization from the
Organization
(section
Settings - Organizations

Accounting policies and other settings
tab
Responsible persons
link ) based on information about the responsible persons of the organization and are used to decipher signatures in printed forms orders on the provision of maternity leave and on additional payment for days of illness (button
Print - Order on the provision of leave (T-6)
and (or)
Order on additional payment for days of illness
).
To be able to print an order in form No. T-6 in the personnel records settings (section Settings - Personnel records
), check the
T-6 box for maternity leave
. In addition, when the box is checked, vacation data is displayed in the corresponding section of the personal card in form No. T-2.
Carry out
button .
As a result of posting the document, it becomes possible to enter correction documents with the same accrual period as the document being corrected (links Correct
and
Reverse
), if such a need subsequently arises.
If in the salary calculation settings (section Settings - Payroll calculation
- link
Setting up the composition of accruals and deductions
-
Other accruals
) the ability to assign an additional payment for temporary performance of duties, combination (the
Combination, temporary performance of duties
) is enabled, then click the
Create button based on - Combining positions,
you can create a document
Combining positions
for a replacement employee.
Also, by clicking the Create button based on - Sick leave,
you can create a new document
Sick leave
, which is a continuation of this sick leave.

Firstly, the reimbursement of funds must be reflected in the column of line 080 of the calculation in accordance with the month in which the funds were actually received from the fund. It does not matter in what period (from 01/01/2021) the employer paid the benefit. For example, maternity benefits were paid to an employee in January 2021, and funds from the Russian Federal Social Insurance Fund to reimburse these costs were transferred to the employer’s account in May 2021. This means that the compensation must be reflected in the calculation for the first half of 2021 in column 4 of line 080.

if accrued social insurance contributions are not enough to pay employees benefits in full. In particular, if the employer does not transfer contributions to OSS at all, since he has the right to a reduced contribution rate of 0%;
if, at the end of the settlement (reporting) period, the employer’s expenses for payment of benefits exceeded the amount of accrued contributions to OSS.

A comment

Secondly, line 080 (as in the entire calculation) reflects payments to individuals and insurance premiums for periods from 01/01/2021. Accordingly, if the employer paid the benefit until 2021, but compensation from the fund was received only in 2021, these amounts do not need to be included in the calculation.

What to do when preparing a calculation of insurance premiums for “maternity leave”? In the calculation of insurance premiums, all income is reflected in line 030, including benefits (up to 1.5 and 3 years) and maternity benefits. Report 6 of personal income tax reflects income that is subject to personal income tax, that is, there are no benefits for children and maternity leave. How will the control ratio be observed = (line 020 - line 025) - 6NDFL greater than or equal to line 030 Calculation of insurance premiums? It can't possibly be bigger. It may be equal, but not more. Are we really “Amounts of payments and other remuneration. "should show different lines 030 in sections 1 (adj. 1, adj. 2) and 2.

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