Tax authorities have developed a new calculation form that replaces the previous 4-FSS and RSV-1 calculations; it must be applied starting with reporting for the 1st quarter of 2021. The form and instructions for filling out the calculation were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.
Read more about the new form, as well as the procedure for filling it out with an example, in this article.
The procedure for submitting the calculation of insurance premiums in 2021
Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2021, due to the postponement of dates due to the May holidays.
With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that the due date for premium calculations from 2021 onwards is now the same for all policyholders, regardless of how they submit the calculation.
Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount of Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.
How to report to the Pension Fund
Companies will submit two calculations to the Pension Fund of Russia: form SZV-M (monthly information about insured persons), as well as a new report on the length of service of each employee of the company, on whose remuneration insurance premiums are calculated. The SZV-M form will remain. Companies and individual entrepreneurs will have to submit it in the same order as now. Only the deadlines for submitting information will shift. In 2021, the SZV-M report had to be submitted to the Pension Fund no later than the 10th day of the month following the reporting month. In 2021, the SZV-M report will need to be submitted to the Pension Fund of Russia units on time, no later than the 15th day of the month following the reporting month. That is, there will be five days more time to fill out reports (new edition of clause 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ). For example, the SZV-M report for January 2021 will need to be submitted no later than February 15. If you do not submit the SZV-M on time or distort the information in it, the company will be fined - 500 rubles for each employee in the report.
Form SZV-K “Information on the work experience of the insured person for the period before registration in the compulsory pension insurance system” was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p. The deadline for filing the SZV-K is established by the territorial branch of the Pension Fund of Russia in its written request. Typically this is four weeks from the date of receipt of the request letter. Officially, the timing of SZV-K has not been established anywhere.
The SZV-K form includes information about:
- labor activity (place and period of work);
- other periods that are counted towards retirement (sick leave, parental leave for up to 1.5 years);
- territorial and special conditions giving the right to early retirement;
- work experience;
- length of service;
- professions and positions.
note
Over the past couple of years, extra-budgetary funds have begun to master the methods of their tax colleagues when conducting audits, but it is the audits of insurance premiums that will reach a new level from 2021 and will be carried out more often and more strictly.
If you do not submit the SZV-K form or make an inaccuracy in it, there are no penalties. But if the organization does not submit or distorts information about the length of service, and the pension turns out to be too high, Pension Fund officials can go to court with a claim for compensation for material damage. Starting from 2021, policyholders will submit to the Pension Fund information about the length of service of each person working for them. The report will be annual. The form must be submitted to the fund no later than March 1 of the year following the reporting year. The specified annual report for 25 people or more will need to be submitted to the Pension Fund in electronic form via telecommunication channels. Information for a smaller number of insured persons can be submitted in paper form.
How to fill out the Calculation of insurance premiums in 2021
The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. All policyholders are required to submit the following parts of the Calculation:
- Title page,
- Section 1, containing summary data on insurance premiums payable to the budget,
- Subsection 1.1 of Appendix No. 1 of Section 1 – calculation of pension contributions,
- Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
- Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
- Section 3 – personalized information about insured persons.
The remaining subsections and annexes are presented if there is data to fill them out.
The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.
Let's look at how to calculate insurance premiums in 2021 using the following example.
In the 1st quarter of 2021, Alpha LLC accrued insurance premiums from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.
Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:
Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.
The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.
It will be more convenient to fill out the sections for calculating insurance premiums in 2021, the example of which we are considering, in the following sequence:
- First, fill in the personalized information in section 3 . This section is completed for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
- The next step is to fill out subsection 1.1 of appendix 1 of section 1 on pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
- Next, fill out subsection 1.2 of Appendix 1 of Section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for health insurance are reflected only in this section of the Calculation.
- Social insurance premiums are calculated in Appendix 2 of Section 1 . If there were social insurance expenses (sick leave, benefits) during the billing period, then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 should be filled in. In our example, there were no such expenses, so Appendix 3 is not fill it out.
- Having filled out the sections for each type of contribution, we fill out the summary section 1 . The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2021, so in our example the codes for 2021 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
- In conclusion, we number all completed Calculation sheets and indicate their number in a special line on the Title Page. Under each section we will put the signature of the head and the date.
New KBK
Insurance premiums until 2021 had to be transferred in separate payment orders to each extra-budgetary fund: Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund (Part 4 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ). Since 2017, the Federal Tax Service has become the administrator of pension, medical and contributions in case of disability and in connection with maternity (except for contributions for injuries).
Therefore, for payments for January 2021, payment orders must indicate the Federal Tax Service as the recipient. In this regard, new budget classification codes (BCC) for payment of contributions should be approved (Article 6 of the Budget Code of the Russian Federation, Clause 1 of Article 30 of the Tax Code of the Russian Federation). Since the FSS of the Russian Federation remains the administrator for contributions “for injuries”, payment orders must be sent to the Fund to the appropriate BCC (clause 1.1 of Article 22 of Law No. 125-FZ). The BCC for these contributions should not change from 2021.
Read also “KBK 2021. Be careful”
In addition, be careful, if in the calculation of insurance premiums the data on the total amount for pension insurance does not coincide with the amount of contributions accrued for each individual, the calculation will be considered unsubmitted. And the tax authorities will have to send a notification to the policyholder about the identified discrepancy between the indicators. Within five days from the date of receipt, the policyholder is obliged to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports (clause 7 of Article 431 of the Tax Code of the Russian Federation).
Amounts of insurance premiums
Despite the fact that this is now handled by another department, tariffs have remained unchanged since last year. You can take previous reporting as a sample and prepare the current one.
Tariffs 2021
The calculator for calculating insurance contributions to the Pension Fund will allow you to correctly calculate the required amount of payment of contributions to the Pension Fund for yourself and your employees based on the tariff. In the absence of the right to receive reduced interest rates, it is necessary to calculate the payment of insurance premiums to the Pension Fund in full.
The tariff looks like this:
- 22% if the maximum base is not exceeded;
- 10% in case of excess.
The only thing that does not depend on the amount of payments is the mandatory medical tax, which in any case is 5.1%. Regarding the reduced tariffs, they also remained unchanged. The key problem is not tariffs.
Accounting systems will help you calculate amounts payable and avoid mistakes
Accountants can calculate insurance premiums to the Pension Fund according to the old model, which is not the right decision, since this issue is dealt with by another department. In general, the procedure is carried out according to the old rules, but there are some changes, without taking into account which an error may be made. This applies only to the calculation of insurance premiums to the Pension Fund in 2021. The only exception is injuries.
If there is no information regarding the innovations established for calculations for 2021, you should contact the Federal Tax Service for examples and a detailed explanation.
Today, many people face a similar problem, and employees have developed templates, examples and formulas in order to calculate insurance contributions to the Pension Fund in 2021 and the exact amount as a percentage. For these purposes, it is recommended to use a special calculator.
Deadline for submitting information
A unified scheme is valid throughout the Russian Federation, which greatly simplifies the procedure. The main thing is to comply with the deadlines for submitting information to the Pension Fund. Clients are required to provide data for the reporting period:
- 1 month;
- quarter;
- 9 months.
A sample calculation of insurance premiums to the Pension Fund of the Russian Federation will allow you to thoroughly understand the issue and solve the problem of filling out reports, payments and drawing up documentation.
You can receive it electronically by request, but it is better to have a paper sample. A calculator for calculating insurance premiums for individual entrepreneurs in the Pension Fund of the Russian Federation will help you quickly obtain the figures and other data necessary for payment. You just need to fill out all the fields correctly and the program will display the final numbers. Particular attention should be paid to filling out the fields correctly, as otherwise the calculator may provide incorrect information, which can lead to serious consequences.
Example of calculation on a calculator
An example of calculating insurance premiums to the Pension Fund for 2021 will help you fill out the declaration correctly. All citizens who are required to make such payments can familiarize themselves with the example:
To do this, you need to visit the Federal Tax Service office/make a request online and wait for a response by email. In addition, you can use the State Services portal, which contains up-to-date information, the latest news and other data that is recommended to be monitored.
A special calculator will allow you to calculate the payment of insurance premiums to the Pension Fund (amount). The principle of calculation, as mentioned above, has not changed, which greatly simplifies the operation of calculating the figures and percentages required for payment. It is recommended to clarify all the nuances (amounts, payments, examples) only with the competent authorities, since otherwise all responsibility remains with the payer. In addition, the calculator for calculating insurance premiums in 2021 can simplify the process of filling out the declaration.
Sample of filling out a report
The order of the Federal Tax Service of 2021 established a filling out procedure, which anyone can familiarize themselves with.
Download
Sample reporting form to the Pension Fund for 2021.zip
Insurance premiums to the Pension Fund must be calculated in two sections with a title page. Among other things, both sections have applications, for the first there are 10, in the second there is only one. Each policyholder must submit the following information:
- Title page.
- First section.
- Subsection 1.1.
- Subsection 1.2.
- Appendix 2.
A sample of correctly filling out insurance contributions to the Pension Fund of the Russian Federation will allow you to easily deal with this issue. The calculator will allow you to get the required figures (payment amount). It is imperative to fill out the calculation of the insurance contribution to the Pension Fund in rubles, including kopecks. An example that should be consulted is requested from the relevant structures. You should not trust sources that have nothing to do with the Federal Tax Service. The calculation of insurance premiums to the Pension Fund in 2017 is a hot topic, as changes are possible in the future. You need to follow the news yourself, as notifications may arrive late.
Changes in insurance premiums in 2021
| Change | Document |
| New report on the length of service of insured persons | Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” as amended on July 3, 2021 |
| The deadline for submitting the SZV-M form has changed | |
| A ban has been introduced on the provision of personalized accounting data “on paper” | |
| The statute of limitations for prosecution has been determined | |
| A unified form for calculating contributions has been approved | Tax Code of the Russian Federation (Part Two) dated August 5, 2000 No. 117-FZ with amendments and additions coming into force on January 1, 2021 |
| New deadlines for submitting a unified contribution form have been established | |
| From the amount of daily allowance exceeding the limits you now need to pay contributions | |
| Now, due to an error in calculating the total amount of contributions for employees, the report will not be accepted | |
| Control over submission of reports and completeness of payment of contributions was transferred from the Social Insurance Fund to the Federal Tax Service of Russia | Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ as amended on July 3, 2016 |
| Due to a change in the controlling agency, the BCC for contributions has changed |
