Calculation of insurance premiums for the 2nd quarter of 2021: sample filling

Who passes the ERSV for the 3rd quarter of 2021

ERSV is submitted to the Federal Tax Service by all employers: legal entities and individual entrepreneurs.
Attention! If there were no accruals in favor of employees, policyholders are required to submit a zero calculation, indicating the values ​​“0” in the required sections and appendices. Entrepreneurs who do not employ hired personnel have the right not to submit this form.

Policyholders will submit the DAM for the 3rd quarter of 2021 to the tax authorities in the form approved by Order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] (KND 1151111). Officials did not make any changes to the DAM form in the 3rd quarter of this year.

For the 3rd quarter, the DAM form is filled out using data on insurance premiums accrued on an accrual basis from payments to workers during the first 9 months of the calendar year. The last day on which an accountant can submit the DAM for the 3rd quarter of 2021 without negative consequences for his company is 10.30.2020 - Friday.

EXPLANATIONS from ConsultantPlus experts: Failure to timely submit a calculation of insurance premiums may result in a fine and other negative consequences... Find out exactly what sanctions the fiscal authorities can apply in the Ready-made solution from K+. Get trial access to K+ for free.

Calculation of insurance premiums for nine months of 2021

The calculation of insurance premiums for the third quarter of 2021 should be submitted in the form that was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/
[email protected] 10.26.2018 Russian tax portal
Let us remind you that the calculation of insurance premiums is submitted to the tax authority and submit a report once every three months:

– based on the results of the first quarter;

– half a year;

- 9 months;

- at the end of the year.

The last date for sending the calculation is the 30th day of the month following the reporting period. If the due date falls on a holiday or weekend, the reporting deadlines are shifted.

For 9 months of 2021, we will be required to submit a calculation of insurance premiums no later than October 30, 2018.

Who should submit the RSV report?

The calculation of insurance premiums is filled out by the payers of insurance premiums or their representatives:

– persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);

– heads of peasant (farm) households.

In other words, companies and entrepreneurs who pay wages are required to report on this form.

The last date for sending the calculation is the 30th day of the month following the reporting period. If the due date falls on a holiday or weekend, the reporting deadlines are shifted.

The calculation can be submitted in two ways:

1) Electronically, if the number of employees is 26 people or more;

2) On paper with no more than 25 employees.

Zero Calculation for insurance premiums - who is obliged to submit it?

It is worth immediately noting that individual entrepreneurs who work for themselves and who do not have employees do not have to submit a calculation of insurance premiums.

But companies that do not even temporarily operate, and that have no employees (only one director), are required to submit a zero calculation for insurance premiums.

How to correct an error in an employee’s SNILS if the error was the fault of the employer? To make corrections, the accountant must submit an updated calculation with the correction number “001”.

It will include section No. 1 with those applications that were contained in the original calculation. The information in the updated section No. 1 and appendices must be exactly the same as in the primary calculation. In addition, the updated calculation will include Appendix No. 3 with adjustment number “001”, filled out for the employee whose SNILS was indicated with an error.

Do I need to attach copies of supporting documents to the updated calculation? Yes, this needs to be done. A scanned insurance certificate, a scan of your passport and a certificate of TIN assignment should be attached to the updated calculation.

Important: the updated section No. 3 in relation to other employees who have not made mistakes does not need to be submitted.

Section No. 3 did not include employees who are on maternity leave and receive child care benefits until the child reaches 1.5 years of age. This error must be corrected. In such a situation, the accountant must fill out and submit an updated calculation with the adjustment number “001”. It will include section No. 1 and its annexes, which were contained in the original calculation. The information in the updated section No. 1 and appendices must be exactly the same as in the original calculation, that is, total for all employees. In addition to this, the updated calculation will include section No. 3 in relation to “maternity leavers” with the adjustment number “000” and completed line 210 of subsection 3.2. Please note that the updated section No. 3 in relation to other employees does not need to be submitted.

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Nuances of filling out the DAM report for the 3rd quarter of 2020

For 9 months of 2021 the following is filled out:

On the title page, when entering accounting information into the DAM for the 3rd quarter, enter code 33 in the “Calculation (reporting) period” field. Otherwise, the DAM title book for 9 months is filled out in the same way as for the first half of 2021.

The amounts of insurance premiums in a single DAM for 9 months are recorded on an accrual basis. In section 1, on lines 030, 050, 070, 090, 110, 120, the data is indicated in the total amount for January – September, and on lines 031–033, 051–053, 071–073, 091–093, 111–113, 121– 123 - directly for the 3rd quarter, broken down by month.

ATTENTION! Lines of section 1 that are prohibited from being filled in simultaneously:

• block of lines 110–113 - fixes the amount of social contributions for VNIM to be paid;
• block of lines 120–123 - contains the amount of excess of social payments over social contributions for VNiM.

For lines 010–062 of subsection 1.1 and lines 010–060 of subsection 1.2 of Appendix 1 to Section 1 of the DAM for the 3rd quarter, similar filling rules apply - data on accrued contributions is indicated:

• cumulative total from the beginning of 2021;
• in total for the last 3 months of the reporting period, in this case for July, August, September;
• for each month 3 quarters separately.

We talk about adjusting personalized information in the DAM on the forum

Section 3 of the DAM for the 3rd quarter of 2021 contains the personal data of each employee (subsection 3.1) and information on pension contributions from payments in their favor for July - September 2021 (subsection 3.2.1). In line 020 of section 3, when submitting the DAM for 9 months, indicate code 33.

Read here what nuances to take into account when transferring an employee from one department to another.

Legal basis and general filling rules

Contributions to extra-budgetary funds from 2021 are controlled by the tax authorities. In this regard, a new reporting form has appeared, submitted to the Federal Tax Service quarterly - calculation of insurance premiums (DAM). We can say that it is a kind of “hybrid” of the RSV-1 report, which was previously submitted to the Pension Fund and forms 4-FSS.

The new report became effective in the 1st quarter of 2021. But his form was, naturally, approved in advance - by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11/551. The same document also approved the procedure for filling out the DAM (hereinafter referred to as the Procedure).

All employers, both legal entities and individuals, are required to fill out the DAM. The latter include not only entrepreneurs, but also those who use the services of hired workers (lawyers, notaries, heads of peasant farms). The report must be submitted even if no activity was carried out during the reporting period and wages were not accrued.

The form includes a significant number of sheets. But you are not required to fill out all of them. There are several sections that are mandatory for all employers, and everyone else uses them as needed.

The minimum composition of the report looks like this:

• Title page.
• Sec. 1, containing general information about accrued insurance premiums. There are 10 applications for it, each of which is dedicated to a specific payment calculation option. Only the Appendix must be completed. 1 (subsections 1.1 and 1.2), as well as App. 2 and 3, which relate to the basic options for calculating contributions.
• Sec. 3, which contains personal data of all income recipients.

All other sheets of the report must be completed if they correspond to the status of the employer or the types of payments that it makes.

We will consider the rules for filling out not by numbering the sheets, but in the order of “mandatory” - first the sheets common to all, and then the rest.

A sample of the DAM registration for the 2nd quarter of 2021 can be seen here.

Sample of filling out the DAM for the 3rd quarter

To help you understand the sequence and procedure for entering accounting data into a single DAM for the 3rd quarter of 2021, our experts filled out a calculation for you based on the following data:

LLC "Quorum" on OSN outsources accounting and tax accounting of small companies. Contribution rates are standard, there are no benefits.

There are 2 specialists on staff with whom employment contracts have been concluded, there are no contractors:

When submitting the DAM for the 3rd quarter of 2021, the Quorum accountant will fill out the title page and all mandatory sections, subsections and appendices. In section 3, the legal entity will indicate the personal data of each member of the workforce, as well as payments to them and accrued pension contributions.

Note! Since April 1, 2020, SMEs have been calculating insurance premiums at reduced rates.

EXAMPLE of calculating insurance premiums at reduced rates from ConsultantPlus: In 2021, payments in favor of the employee amounted to: - for January - 17,000 rubles; — for February — 16,000 rubles; — for March — 15,000 rubles…. Read the continuation of the example in K+. Trial access to K+ is free.

We recommend that you familiarize yourself with the ERSV sample for 9 months of 2020 in more detail using the link.

What is the form of calculation in 2021

Starting from the report for the 4th quarter of 2021, we use the updated ERSV from Order No. ED-7-11/ The old form is no longer relevant. A new DAM form is being submitted for the 1st quarter of 2021, and we are also reporting on it for the 2nd, 3rd and 4th quarters of 2021. The last report on the previous form was submitted for the 3rd quarter of 2020.

Order No. ED-7-11/ indicates what has changed in the new DAM form since 2020:

1. Barcodes have been changed.
2. Added the line “Average headcount” on the title page. A separate report on the average headcount was canceled (Federal Tax Order No. ED-7-11/ dated 10/15/2020).
3. The line with the registration number of the calculation for the Federal Tax Service specialist was removed from the title page.
4. We have included a new Appendix 5.1 to Section 1. It is filled out by IT companies using a reduced insurance premium rate. It will have to be filled out from the 1st quarter of 2021 (clause 18, clause 1, article 427 of the Tax Code of the Russian Federation). In the final DAM for 2021, insurers from the IT sector provide information in Appendix 5.

The required sections to fill out are:

• title page;
• section 1 - to reflect insurance premiums at the end of the year;
• subsection 1.1 and 1.2 of Appendix 1 to Section 1 - for calculating fees for compulsory pension and health insurance (the number of sheets depends on the number of tariffs applied);
• Appendix 2 to Section 1 - for calculating insurance contributions to the Social Insurance Fund if there were cases of temporary disability and maternity during the reporting period;
• section 3 - for personalized accounting of insured employees.

The total number of completed DAM sheets depends on the number of insured persons.

ConsultantPlus experts discussed how to fill out the DAM for 2020. Use these instructions for free.

Results

The DAM for the 3rd quarter of 2021 is filled out according to the same rules as in the 2nd quarter.

During this year, officials issued several important clarifications on the nuances of filling out a single calculation, as well as on the issues of calculating social contributions. A special section on our website will help you read about them, as well as learn about all the innovations in a timely manner.

See also “ERSV for the 3rd quarter - checklist for filling out”.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.