Calculation of insurance premiums 2021 Q4, due date

In 2021 - a new form of payment

Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2021. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.

However, the draft provides that the new order will come into force on January 1, 2021 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2021.

Registration of ERSV for 2021

The report consists of 3 sections and 24 sheets, which display information about all insurance premiums, except for “accidental” ones. But you only need to fill out those that are mandatory and for which you have indicators.

Let's consider who should fill out which sheets when preparing reports for the 4th quarter of 2021.

FILLING SEQUENCE

Start with the title page. Then form Section. 3 for each employee who was registered with you in the 4th quarter. After this, fill out the Appendices to Section. 1. And last but not least, Section itself. 1.

Deadlines for submitting calculations for insurance premiums in 2018: table

Submit your invoice no later than the 30th day of the month following the reporting (billing) period. If the due date falls on a weekend, the payment can be submitted on the next working day.

Such rules are established by paragraph 7 of Article 431, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year. This is provided for in Article 423 of the Tax Code of the Russian Federation.

Below we provide a table with the deadlines for submitting calculations of insurance premiums to the Federal Tax Service in 2021. The table shows the deadlines no later than which the calculation must be submitted:

Heads of peasant (farm) households without hired workers submit payments once a year before January 30 of the calendar year that follows the expired billing period. Therefore, no later than January 30, 2021, they submit the calculation for 2021.

Who submits the ERSV and when?

Unified calculation of insurance premiums (ERSV or abbreviated RSV) is a report containing data on:

• accrued insurance premiums for compulsory pension, medical and social insurance;
• individual information of employees;
• accrued earnings and insurance contributions for each employee.

Thus, the report combined information that, until 2017, was submitted to the Pension Fund and the Social Insurance Fund in the following forms:

• RSV-1 (in terms of contributions to pension and health insurance);
• RSV-2 (rented by heads of peasant farms),
• RSV-3 (in terms of insurance contributions for additional social security);
• 4-FSS (in terms of maternity contributions).

All employers who paid income to “physicists” working under civil law and labor contracts are required to submit calculations. If there were no payments to the insured persons or the employer did not operate in 2021, the report must be submitted with zero figures.

The deadline for submitting the ERSV is set at the 30th day of the month following the reporting quarter. This means that you should report for 2021 no later than January 30, 2019. This is Tuesday, a working day, so there will be no rescheduling.

If you miss deadlines

What happens if the deadlines for submitting insurance premium payments are missed in 2021? For late submission of calculations, the tax office may fine an organization or entrepreneur. The amount of the fine is 5 percent of the contributions that must be paid (additional payment) based on this calculation. When calculating the fine, inspectors will subtract from this amount the contributions that you transferred to the budget on time.

A 5 percent fine will be charged for each month of delay, including the day the calculation is submitted. They will count it as a full month, even if the due date was on the 2nd of the month, and you submitted the calculation on the 15th.

The total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1000 rubles. For example, if the organization paid the settlement fees in full within the deadline set for submitting the settlement, then the fine for being late will be 1,000 rubles. There will be such a fine even if you violated the deadline for paying contributions, approved by paragraph 3 of Article 430 of the Tax Code of the Russian Federation. That is, based on the results of the months of the reporting period, contributions were transferred later than the 15th of the next month. This violation does not affect the penalty for late payment.

If you don’t have time to submit your contribution report in 2021, it’s better to pay off the arrears. Then the tax authorities will issue a minimal fine for late reporting.

For example, you submit a calculation for insurance premiums for 2021 no later than January 30, 2021. If you are late by even one day, officials will fine you 5 percent of the premiums for 2021 that you did not manage to pay by January 30, for each full and incomplete month delays. And if you have no debt on contributions, the tax authorities will charge a minimum fine of 1,000 rubles. (Clause 1 of Article 119 of the Tax Code).

Example: The organization had not paid insurance premiums for December by January 15, 2021. The debt amounted to 100,000 rubles. On January 29, the accountant realized that he would not be able to submit the contribution report for 2021 on time. If by January 30 the company repays the debt on contributions, the fine for failure to submit a report will be 1,000 rubles. If the arrears are outstanding, the tax authorities will fine you 5,000 rubles. (RUB 100,000 × 5%).

Read also

06.04.2018

Expenses for payment of benefits – Appendix 3 to Section 1

In Appendix 3, reflect 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 2021 in the calculation for 2021. Reflect the sick leave benefit, which is open in December and closed in January, only in the calculation for the 1st quarter of 2021 (Letter Federal Tax Service dated June 14, 2018 N BS-4-11/11512).

Do not indicate benefits at the expense of the employer for the first three days of the employee’s illness in Appendix 3.

Enter all data on a cumulative basis from the beginning of 2021 to December 31 (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

In column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).

In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):

• in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
• in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to two employees throughout the year, enter 24 in line 060;
• in lines 040, 050 and 090 - the number of benefits.

Example:

For 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.

The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Due dates for the DAM for the 4th quarter of 2021

As already mentioned, the calculation of insurance premiums for the 4th quarter of 2019 must be submitted no later than January 30, 2021. This day falls on Thursday.

Failure to comply with the deadline for submitting the document may result in a fine of 5% of the amount of insurance premiums for the period 2021 (for each month of late payment, full or incomplete). Such liability will arise if the organization or individual entrepreneur fails to pay the fees by December 31, 2019.

However, this does not mean that there is no need to pay insurance premiums accrued on employees' wages. The deadline for payment of insurance premiums is the 15th day of the month following the month in which wages are accrued.

In May 2021, the issue of imposing fines and penalties for late payment of insurance premiums was considered in the Supreme Court of the Russian Federation.

The main argument in favor of abolishing fines and penalties for late payment of insurance premiums was that insurance premiums, which must be paid monthly, act as advance payments. But according to the law, the policyholder is obliged to pay all insurance payments for a year. If advance payments are not made on time, penalties and interest will not be charged. In this regard, the Supreme Court determined that there is no violation of the law in case of late payment of fees. Consequently, policyholders cannot be held liable. The final date for payment of all contributions is the last day of the billing year. This means that contributions calculated in full for 2021 must be paid by December 31, 2019.

If there are no debts on insurance premiums, but the payment for insurance premiums is not submitted within the deadline established by law, then tax inspectors can charge a minimum fine of 1,000 rubles. This is stated in Article 119 of the Tax Code of the Russian Federation (clause 1).

If you are late in submitting your report for the 4th quarter of 2021, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 9, 2017).

Deadline for submitting zero calculations for contributions for the 3rd quarter of 2018

If the organization does not operate at all and pays salaries, then submit a calculation of insurance premiums for the 3rd quarter of 2021 with zero accruals. Similar conclusions are found in letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07/17273 and dated April 2, 2018 No. GD-4-11/6190. “Zulevka” must be passed even if the company has only one founding general director.

The deadline for zero calculation of insurance premiums for the 3rd quarter of 2018 is the same as for “regular” ERSV - no later than the 30th day of the month following the reporting (settlement) period (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Reporting on insurance premiums to the Federal Tax Service

Since 2021, the administration of insurance premiums has been transferred to the tax office, which currently accepts reporting for periods starting from this moment. Its form was approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected]

It is necessary to submit a calculation of insurance premiums (DAM), which includes information from previous reports - RSV-1 and 4-FSS, to the Federal Tax Service. This document must contain information about contributions to pension, medical and social insurance (except for “injury”), as well as personalized information about employees.

As for individual information, its volume is slightly larger than in the previous RSV-1. They include the full name of each employee, passport details, and registration address.

For an example of filling out the RSV for submission to the Federal Tax Service, see this article.

The DAM must be submitted based on the results of each quarter no later than the 30th day of the next month (Clause 7, Article 431 of the Tax Code of the Russian Federation). In 2018, the deadlines for transferring the DAM are as follows:

• 05.2018 - for the 1st quarter;
• 07.2018 - for half a year;
• 10.2018 - for 9 months;
• 01.2019 - for 2021.

If the DAM is untimely submitted to the Federal Tax Service, the company will receive a fine (minimum amount - 1 thousand rubles), provided that the insurance premiums themselves are transferred to the state budget (clause 1 of Article 119 of the Tax Code of the Russian Federation). If this condition is not met, that is, the premiums are not paid, then a larger fine is provided - 5% for each full and incomplete calendar month of delay, but not more than 30% of the amount of insurance premiums in the DAM.

Payments for insurance premiums are submitted electronically if the company has more than 25 employees. If there are fewer employees in the organization, then the DAM can be submitted on paper.

Questions related to filling out the form

Let's consider what questions the policyholder may have when filling out the form:

1. What tariff code should be reflected in the document? When calculating insurance premiums for 2021, the tariff code depends on which tax regime the policyholder applies: 01 – OSNO, 52 – USN, 53 – UTII.
2. How to fill out the payment attribute column? In the calculation of insurance premiums for 2021, the payment indicator suggests two possible options: 1 – direct payments, 2 – offset payments. Direct payments mean that benefits will be paid to the employee directly from the extra-budgetary fund, bypassing the employer. However, in practice, direct payments relate to a pilot project of the Federal Tax Service and are not relevant for all regions. The offset system assumes that the payment of benefits is entrusted to companies, which will later be reimbursed by the fund for the expenses incurred.

Calculation of insurance premiums in 2021 - the premium calculator is presented in various Internet resources - is one of the most important tax reports in the system for calculating and paying insurance premiums.

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