What payment indicator should be included in Appendix 2 when calculating insurance premiums?

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The line with the attribute has become one of the latest innovations for standard forms with calculations for insurance premiums. At first, this was due to the fact that the Federal Tax Service was now responsible for the document itself, as well as for payments. Many employees still doubt which sign to use in this or that case.

In the article we will discuss which payment attribute to set in Appendix 2 of the calculation of insurance premiums.

What does it mean

First, you should understand what this indicator means and how it can be deciphered. Disability and maternity benefits are paid to insured persons based on certain rules.

There are two mechanisms for these rules, which are recorded in the Procedure for filling out contributions.

1. With direct payments and code 1, when benefits are directly paid by the FSS.
2. Credit system. The organization is responsible for transferring compensation. Expenses are reimbursed from the Social Insurance Fund. Then use code 2.

The following benefits are paid to employees directly from the social insurance fund:

• When caring for children with disabilities, four days of vacation are paid.
• In the case of caring for children under 1.5 years old.
• Benefit for women who register their pregnancy in the early stages.
• Sick leave, including due to pregnancy and childbirth.

How to fill out the form in the RSV “Payment Sign” for benefits paid by the Social Insurance Fund to employees over 65 years of age?

Sick leave for older workers during the period of self-isolation due to the spread of COVID-19 was paid directly by the Social Insurance Fund. In this case, the organization did not make any payments. Therefore, the amounts of these benefits are not reflected in the DAM.

But the mere fact that benefits due to the epidemic were paid by the Social Insurance Fund does not affect the procedure for filling out the DAM.

Field 002 “Payment Attribute” of Appendix 2 of the DAM must be filled out as regulated by clause 10.2 of the Filling Procedure, which was approved by Order of the Federal Tax Service of the Russian Federation dated September 18, 2019 No. ММВ-7-11/ [email protected]

• “1” is indicated by companies that operate in a region where a mechanism for direct benefit payments has been introduced and the Social Insurance Fund pays benefits to employees directly.
• “2” is indicated by those organizations that operate in regions where the offset payment system is still in effect.

Which one should you set?

The indicator of payments depends on whether the organization participates in the project from the Social Insurance Fund “Direct Payment” of 2011. Before this, only an offset system was in effect, in which all expenses were reimbursed by employers. But the financial situation of companies does not always allow them to be fully responsible for resolving this issue. The project was created to eliminate existing problems.

Employees receive direct payments from the Social Insurance Fund faster, and there are other positive aspects:

1. Reducing litigation between parties.
2. There is no need to withdraw a lot of money from business circulation.
3. Employers must pay only for compulsory social insurance.
4. The transfer of full benefits is guaranteed regardless of the current position of management.

Attention! Government Resolution No. 294 of 2011 will be the main document to study in this case. The column is marked with 1 or 2 depending on which side the payments are coming from.

How to find out if a region is included in the FSS pilot project

If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

To determine whether an organization falls under the FSS project, you need to refer to Government Decree No. 294 dated April 21, 2011, which lists the regions included in the project: Republics of Karachay-Cherkessia, Crimea, Mordovia, Tatarstan, Astrakhan, Bryansk, Belgorod , Kaluga, Kaliningrad, Kurgan, Lipetsk, Novgorod, Novosibirsk, Nizhny Novgorod, Rostov, Tambov, Samara and Ulyanovsk regions, as well as Khabarovsk, Altai and Primorsky Territories, and others. The list of pilot regions should be updated until 2021. Separate divisions determine their participation in the FSS project in the same way as parent organizations, depending on the region of activity.

Features of filling out Appendix 2

Appendix 2 of the First Section of the calculation of insurance premiums is information that is recorded by almost all employers and payers of contributions. This is usually associated with sick leave and maternity. The most questions arise about filling out this part of the reporting.

First of all, the numbers are entered in lines 070, 080, 090. Secured contributions are taken into account here.

Line 080 is devoted to the amounts of expenses reimbursed by the territorial division of the FSS of Russia as part of insurance for the facts of maternity and the occurrence of various diseases. It is necessary to indicate information regarding the month in which the calculations were actually made.

Line 090 is the difference between the numbers from line 060 of the same Appendix and 070. The totals for line 080 are added to the result. If the region belongs to the participants of the pilot project from the Social Insurance Fund, then the obligation to fill out line 090 is eliminated.

Offset payment system (feature 2): employer responsibilities

The procedure for an employer who enters the value 2 in the “Payment attribute” field is completely different. When an insured event occurs, he needs (let’s agree that this is an employee’s illness not related to an industrial injury):

1. Request sick leave from the employee.
2. Calculate sick leave benefits within 10 days after receiving the slip.
3. Pay this benefit simultaneously with your next salary (or in advance).
4. Enter information about it into the DAM form for the reporting period in which the payment was made (Section 1, Appendix No. 3 thereto).

The condition for submitting an electronic calculation of insurance premiums is the number of staff exceeding 10 people.

In general, the employer’s expenses, represented by payments for sick leave, reduce the calculated social insurance contributions (Clause 2, Article 4.6 of Law No. 255-FZ). But if such expenses exceed contributions, then the employer has the right to request compensation from the Social Insurance Fund in the amount of the corresponding deficit of own funds. It is transferred by the Fund within 10 days, subject to the employer collecting the necessary documents (clause 3 of Article 4.6 of Law No. 255-FZ), namely those reflected in the list according to the Appendix to the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n. The FSS has the right to initiate a desk or on-site inspection against the applicant before approving the payment of compensation (Clause 4, Article 4.6 of Law No. 255-FZ). If the employer has debts subject to write-off from his current accounts in an amount exceeding the amount of funds in these accounts, then compensation is not provided (Clause 3.1, Article 4.6 of Law No. 255-FZ).

Reimbursement from the Social Insurance Fund: how it is recorded in writing

Example - if the payment was made in May, then the information is recorded on line 080 in the column for month 2 in the second quarter.

As a result of calculations, negative or positive numbers are usually obtained. The calculation does not indicate amounts with a minus sign in front. What is needed is the difference itself, and a negative or positive value is fixed using the numbers 1 or 2. In the first case, contributions are greater than costs, in the second, vice versa.

In this case, simultaneous filling is required for the following lines:

• 110, 120.
• 113, 128.
• 112, 122.
• 111, 121.

Advantages of \"direct payments\"

Considering the fact that all regions are gradually transferring to direct payments, it is worth talking about their advantages:

• accrual of the full amount due, without deception;
• receiving funds regardless of the economic condition of the organization in which you work;
• choosing a convenient option for receiving;
• absence of a conflict situation when communicating with the employer;
• 100% receipt of benefits.

Residents of the following regions have already appreciated the positive aspects of direct payments:

1. Nizhny Novgorod Region.
2. Karachay-Cherkess Republic.
3. Novgorod region.
4. Astrakhan region.
5. Novosibirsk region.
6. Tambov Region.
7. Kurgan region.
8. Samara Region.
9. Belgorod region.
10. Rostov region.
11. Bryansk region.
12. Kaliningrad region.
13. Kaluga region.
14. Lipetsk region.
15. Ulyanovsk region.
16. Khabarovsk region.
17. The Republic of Mordovia.
18. Republic of Tatarstan.
19. Republic of Crimea.
20. city ​​of Sevastopol.

Judging by the experience of these federal subjects, direct payments are an extremely effective option for receiving social benefits. It was after positive feedback from citizens receiving benefits directly from the Social Insurance Fund that the decision was made to switch to direct payments nationwide.

If there is a discrepancy with the accounting data

With such discrepancies, fair doubts may arise that the document is generally filled out correctly. For example, the actual costs of the company are reimbursed by the Social Insurance Fund. But according to calculations, it turns out that there is a serious debt of the enterprise to the regulatory authorities, which is not true. Money that has already been reimbursed is added to the assessments accrued for the period.

But in such a situation they do not consider that a mistake has been made. The calculation is filled out in accordance with the general instructions from the Procedure.

The large total amount is recorded in the final line 110 of the first section and in line 090. But only the amount of the contributions themselves is paid to the Fund.

Reference! When all the information is transferred to the card for calculating the budget, the controlling services will immediately see overpayments and arrears. There will be no additional debts; everything will be recalculated automatically.

The RSV report includes a credit system or direct payments - 2021

We suggest you consider the topic: “The RSV report contains an offset system or direct payments,” and the consultant on duty will answer all additional questions.

The indicator of payments in the DAM (Calculation of insurance premiums) is intended to clarify the method of payment of benefits to individuals. In total, there are two types of values: 1 or 2. The rules for entering data are approved in the Order of the Federal Tax Service of Russia dated 10.10.

2016 No. ММВ-7-11/ Let’s figure out how the payment attribute is filled out in the DAM and what this parameter means for policyholders.

Unified calculation of insurance premiums in 2021

Calculation of insurance premiums is a form that all employers submit to the Federal Tax Service every quarter. DAM 2021, starting for reporting from the first quarter, is submitted on a new form. In the article you will find a form and a sample of how to fill it out.

Calculation form

The RSV is a voluminous document, but not all of it needs to be filled out. All employers include the following sheets in the calculation:

• Title page;
• Section 1;
• Subsections 1.1 and 1.2 of Appendix 1 to Section 1;
• Appendix 2 to Section 1;
• Section 3.

The remaining sections in the calculation of insurance premiums should be included only if necessary. Their complete list is presented in the table.

Section When to fill out

Is it necessary to report if there were no payments to employees?

Starting from 2021, all organizations and individual entrepreneurs must submit the DAM, even if payments are not made or activities are suspended.

This also applies to a company where there is a single founder-director who does not receive a salary. As well as non-profit organizations where employees may not receive wages at all.

In this case, a zero calculation is submitted. It includes a title page and section 1 without appendices.

Application form for compensation under the resettlement program

Corrective calculation

Which form should be used if you need to make changes to an already submitted calculation? As a general rule, adjustments are made in the form that was in effect at the time of filing the reports. In other words, if you need to adjust the figures in the DAM for 2019 and earlier, you will have to fill out a report using the old form.

Filling procedure

The new RSV form, which came into force in 2021, is filled out slightly differently than the old one. The procedure was approved by the same order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/, so that the form itself.

It is more convenient to fill out the form in this order: title page, section 3, then appendices, and only after that section 1. This is due to the fact that information about employees and their income is entered in section 3. Then the appendices contain the calculation of contributions, and section 1 only reflects the results.

Let's look at a simple case: Veterok LLC with a single employee whose salary is 50,000 rubles. You can download the calculation of insurance premiums of this company for the 1st quarter of 2021 and see the filling procedure using an example.

Title page

Here you need to enter the following information:

• INN and KPP (for organizations);
• adjustment number (for primary calculation 0);
• period code from Appendix No. 3 (for the DAM for the 1st quarter, code 21 is needed);
• tax authority code;
• code at location (accounting);
• name of company;
• main OKVED;
• data on liquidation or reorganization, if applicable: code in accordance with Appendix 2 to the Procedure, TIN/KPP of the organization or closed separate division;
• contact number;
• number of pages of calculation and appendices to it.

At the bottom of the title page you need to put code 1 if the document will be signed by the head of the organization or an entrepreneur. Otherwise, code 2 is entered, indicating that the document is signed by an authorized person. You must indicate the name of the signatory (except for the individual entrepreneur). If he acts on the basis of a power of attorney, then its details.

Section 3

Section 3 is completed for each insured person. In line 010, code 1 is indicated if previously submitted data on a citizen needs to be canceled (for correction only).

Next, enter information about the employee: TIN, SNILS, last name, first name and patronymic on a separate line, date of birth, gender, citizenship in the form of a numeric country code according to the country classifier (for Russia - 643), document type code, its number and series.

Subsection 3.2.1 of the 2021 DAM form contains information on the amounts of payments and remuneration for the last 3 months. In column 130 you must indicate the category code of the insured person in accordance with Appendix No. 7. In columns 150-170 the following information is reflected:

• 150 - payment amount;
• 160 — including GPC;
• 170 - amount of contributions (tariff x base).

If contributions during the period were calculated at an additional rate, this must be indicated in columns 180-210. Otherwise, zeros are placed there.

Appendix 1 to section 1

Subsections 1.1 and 1.2 of Appendix 1 to Section 1 are filled out almost identically. In the upper part, in columns 1-4, information is reflected from the beginning of the period and for each month separately:

• on the total number of insured persons;
• on the number of individuals from whose payments contributions are calculated;
• on the number of persons whose base limit has been exceeded.

Subsidy for large families to build a house in Udmurtia

This subsection also defines:

Appendix 2 to section 1

This appendix of the 2021 Insurance Contribution Calculation determines the amount of social insurance contributions due to illness and maternity.

In field 001 you must indicate the payer's tariff code in accordance with Appendix No. 5 to the Procedure.

In field 002 you need to indicate the characteristics of insurance payments: direct payments or credit system.

Next, columns 1-4 indicate the number of insured persons for the total period and for each month. The next line reflects the number of citizens from whose payments contributions were transferred.

Below is a cumulative total from the beginning of the period and for each month separately:

Section 1

Line 001 of Section 1 indicates payer code 1 or 2, depending on whether income is paid to individuals or not. Line 010 indicates OKTMO.

Next comes several blocks, in each of which it is necessary to reflect a separate type of insurance premiums.

The block of lines 020-033 reflects pension contributions:

• in line 020 - KBK for their payment;
• in line 30 - the amount of contributions for the period;
• in lines 31-33 - monthly contribution amounts.

Similarly, in section 1, the blocks for other contributions are filled in:

• medical - lines 40-53;
• social - lines 100-113 (on the second sheet of section 1).

Deadline and method of submission

Payments for insurance premiums in 2021 must be submitted according to the following rules:

• if the employer has more than 10 individuals to whom he makes contributions, then the DAM must be sent to the Federal Tax Service electronically;
• if there are fewer employees, then you can choose the uniform at your discretion.

The deadlines for submitting calculations for insurance premiums in 2021 are presented in the table.

https://www.malyi-biznes.ru/otchetnost-za-rabotnikov/ediniy-raschet-po-strahovim-vznosam/

Literature

1. Puchinsky, V.K. Revision of judicial decisions in the order of supervision in Soviet civil proceedings: monograph. / VC. Puchinsky. - M.: Faculty of Law of St. Petersburg State University, 2015. - 192 p.
2. Mogilevsky, S.D. Limited liability companies / S.D. Mogilevsky. — M.: Case; 3rd edition, additional, 2013. - 528 p.
3. Molchanov, V.I. Gunshot injuries and their forensic medical examination: A guide for doctors / V.I. Molchanov, V.L. Popov, K.N. Kalmykov. - M.: Medicine, 2014. - 272 p.
4. Fokht-Babushkin, Yu.U. Art in human life. Concrete sociological studies of art in Russia at the end of the 19th - first decades of the 20th century. History and methodology / Yu.U. Fokht-Babushkin. - M.: Aletheya, 2021. - 788 p.
5. Ivin, A.A. Logic for lawyers; M.: Gardariki, 2011. - 288 p.

Source: https://avalman.ru/v-otchete-rsv-zachetnaya-sistema-ili-pryamye-vyplaty/

Checking the correctness of filling

Control ratios make it easier to verify the specified data and its reliability. In most accounting programs, such ratios are checked automatically. The applications simply will not allow you to enter incorrect numbers. Letters from the Federal Tax Service of Russia also contain information on control ratios - this is relevant when entering information independently.

Reconciliation of calculations with the budget can be ordered from the tax service.