Filling out line 010 in the report on insurance premiums about the number of insured persons

Fines for DAM in 2021

If you do not provide a calculation of insurance premiums (DAM) or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 4th quarter - before 02/01/2021), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

If errors or discrepancies are found in the DAM when filling out, the report will not be provided. Corrections may be made within 5 working days from the date of receipt of the notification from the Federal Tax Service. After making changes, the date of submission of the DAM is recognized as the day when the single calculation form for insurance premiums for the 4th quarter of 2020 was sent for the first time (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation).

IMPORTANT!

In 2021, submit a single report for the 4th quarter of 2021 no later than 02/01/2021! January 30th is Saturday; the deadline is moved to Monday February 1st.

RSV form for the 1st quarter of 2021

For the 1st quarter of 2021, the DAM is submitted using a new form, approved. By Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]

Compared to the previous form (approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 / [email protected] ), the new DAM has reduced the total number of indicators by a third and takes into account the latest legislative changes in the procedure for calculating insurance premiums. Including:

• added a cell “Payer type (code)”? it contains code 1 (when calculating payments to individuals) or code 2 (if there were no payments in the reporting period);
• in Appendix No. 2 the line “Number of individuals from whose payments insurance premiums were calculated” was added;
• separate Appendices to Section 1 were deleted due to changes made to Art. 427 Tax Code of the Russian Federation;
• other amendments were made to the DAM form and the procedure for filling it out (certain lines in Section 3 were excluded and added, the list of codes for payers of insurance premiums at reduced rates was updated, etc.).

The DAM, submitted based on the results of the 1st quarter of 2021, consists of 3 sections and 11 appendices to them. But you don't need to fill them all out. Required to be included in the calculation:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• subsection 1.1 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• subsection 1.2 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix No. 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1”;
• Section 3 “Personalized information about insured persons.”

The procedure for filling out the DAM sheets is as follows: title page, Section 3 (for each employee), appendices to Section 1, Section 1.

The remaining sheets of the RSV are filled out if necessary:

When to take it in 2021

The deadline for providing DAM is the same for all employers - no later than the 30th day of the month following the reporting period. They report 4 times a year, generating information on an accrual basis: for 1 quarter, for half a year, for 9 months and for a year.

Deadlines for providing DAM in 2021:

• for the 4th quarter of 2021 (per year) - until 02/01/2021 (01/30 - Saturday);
• for the 1st quarter of 2021 - until 04/30/2021;
• for the six months - until July 30, 2021;
• 9 months - until 01.11.2021 (30.10 - Saturday);
• for 2021 - until 01/31/2022 (01/30 - Sunday).

Regulatory regulation of insurance payments

Tax Code of the Russian Federation Part 2 Chapter 34. regulates the payment of insurance contributions by employers

Federal Law No. 167-FZ of December 15, 2001 determines payments to compulsory pension insurance

Federal Law of April 1, 1996 N 27-FZ on personalized accounting in the OPS system

Federal Law No. 125-FZ of July 24, 1998 defines the OSS of employees

Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/ [email protected] – reporting forms for compulsory pension insurance on contributions, their completion and submission

Letter of the Federal Tax Service of Russia dated December 21, 2021 No. GD-4-11/ [email protected] determines the procedure for filling out Section 3 of the RSV

Which RSV form to use

The unified form and procedure for filling out calculations for insurance premiums were approved by Order of the Federal Tax Service of Russia dated September 18, 2019 No. MMV-7-11/ [email protected] as amended by Federal Tax Service Order No. ED-7-11/ [email protected] dated October 15, 2020. The KND code is 1151111. The RSV consists of a title page and three sections that contain 10 applications, a total of 21 sheets. Previously there were 11 applications, their numbering in the form has changed.

IMPORTANT!

Submit reports for the 4th quarter of 2021 using the updated form with changes from Federal Tax Service Order No. ED-7-11/ [email protected] dated 10/15/2020. Use the new DAM forms, otherwise fines cannot be avoided.

Recommendations for filling out section 3 Calculation of insurance premiums

Date of publication: 01/11/2018 05:53

In section 3 “Personalized information about insured persons” of the Calculation of insurance premiums:

1. The fields “Last name” and “First name”, “Citizenship (country code)” must be filled in.

2. The structure of filling out the full name (patronymic (if any)) field with the “Citizenship” attribute (detail code) equal to “643”: 2.1. The fields must be filled in uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet;

2.2. Fields must not contain numbers or punctuation (except for “.” (dot), “-” (hyphen), “'” (apostrophe), “ ” (space);

2.3. Invalid in “Last Name”:

— presence of the symbol “.” (dot), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last, or only character;

2.4. Inadmissible in First Name, Patronymic:

— the presence of the symbol “-” (hyphen), “’” (apostrophe), “ ” (space) as the first, last character or only character; — location of the “.” (dot) after the symbol “-” (hyphen); — presence of the symbol “.” (dot) as the first or only character; — arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space); — the presence of consecutive characters: “.” (dot), “-” (hyphen), “’” (apostrophe) or combinations thereof; - the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.

3. Structure of the completed field “TIN in the Russian Federation”:

— checking for the digit capacity and correctness of the TIN check number (including filling the data with arbitrary technical values ​​starting with 0000000000, 1234567890, etc.). — the value in the “TIN” indicator must contain only numbers; — must contain 12 characters; — the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier); — checking for the absence in the “TIN in the Russian Federation” field of values ​​from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits.

4. The “SNILS” indicator must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9.

5. The structure of filling out the “Document series and number” field with the “Identity document code” variable equal to “21”:

— this structure should have the form “XX XX XXXXXX”, where X takes numeric values ​​from 0 to 9 (series separated by a space).

6. Structure of the completed “date of birth” field:

— the date should not exceed the current one; - year of birth must not be less than or equal to 1900.

Conditions for filling out the RSV

Let's consider an example of filling out a calculation of insurance premiums for the 4th quarter of 2021 for a budget organization. GBOU DOD SDYUSSHOR "ALLUR" uses OSNO. For the calculation, general tax rates and general insurance rates are established. The average number of employees is 2 employees: a director and a subordinate, the figure has not changed.

Please pay attention to the Federal Tax Service's recommendations for filling out insurance premium calculations in 2021. Use the ConsultantPlus review and instructions for free.

to read.

In October, Fedin’s subordinate Viktor was ill for five calendar days. During this period, he received sickness benefits in the amount of 8,207.95 rubles. Of this money, 3283.18 rubles. paid for using Social Security funds. There were no other benefits, sick leave or other payments from Social Insurance in the 4th quarter.

The salaries of the employees of the ALLURE sports school were:

• in October - 100,000.00 rubles;
• in November - 100,000.00 rubles;
• in December - 88,095.24 rubles.

Total for three months - 288,095.24 rubles.

The budgetary institution did not make any other transfers in favor of employees. None of the employees of the State Budgetary Institution of Children's and Youth Sports School "ALLUR" exceeded the maximum amount for contributions to pension and social insurance (OPS and VNiM).

Calculation of insurance premiums in the 4th quarter of 2021:

Example of filling out Section 3

An example of filling out Section 3 is as follows. It includes 2 subsections: the first of them reflects the personal data of employees, and the second - the amount of payments and insurance contributions.

Subsection 3.1 (together with basic information about the employee)

In the subsection you must fill in the following lines:

• 010 - correction number (a dash if the original DAM is submitted, 1, 2, etc. - when submitting corrective information);
• 020 — encoding of the billing period;
• 030 - indicates the year for which information is being submitted;
• 040 - serial number of an individual (personnel number or serial number);
• 050 — date of delivery of the DAM;
• 060-150 - personal information about an individual;
• 160-180 - coding in the human insurance system.

An example of filling out this information is presented below:

Subsection 3.2 (3.2.1 - lines 190-250 and 3.2.2 - lines 260-300)

In the subsection you need to fill in the following lines regarding remuneration and insurance premiums:

• 190 - month;
• 200 - code of the insured person;
• 210 - amount of payments;
• 220 - base for calculating insurance premiums;
• 230 — incl. under GPC agreements;
• 240 - the amount of calculated insurance premiums;
• 250 - in just 3 months (payments and insurance premiums);
• 260 - month (according to additional tariff);
• 270 — tariff code (according to additional tariff);
• 280 - amount of payments;
• 290 - the amount of calculated insurance premiums (according to the additional tariff);
• 300 - in just 3 months (remuneration and insurance premiums) at an additional tariff.

An example of filling out this information is presented below:

Sometimes in the 1C program, information in Section 3 is formed incorrectly for employees who were on leave without pay during the reporting quarter. In such a situation, the program leaves empty cells in the columns intended to reflect payments and the base for calculating insurance premiums. To correct the situation, you must manually enter zeros, and then the reports can be sent to the Federal Tax Service.

Maternity leavers and RSV

Employees on maternity leave, like regular employees, are considered insured persons. In this regard, they also need to be included in the calculation of insurance premiums and, accordingly, Section 3 of the DAM must be filled out for them. In this case, you need to fill out information both for employees on maternity leave and for those who are on parental leave.

In section 3, subsections 3.1 and 3.2 are completed. In this case, in subsection 3.2 it is necessary to fill in lines 190, 200, 210. Line 210 reflects the amounts of accrued benefits. On lines 220-240 you need to enter zeros. In subsection 1.1 of Appendix 1 to Section 1 of the manual, it must be included in lines 030 and 040.

Composition of information in line 010 of the form sections

The report information on line 010 contains information about the number of persons enrolled in the compulsory insurance system for employees of the enterprise. The breakdown of data is carried out by type of insurance with indicators reflected in position 010 of separate sections of the calculation.

The number of employees is determined in accordance with the requirements established by statistical authorities. The number reflects data on all persons in the reporting period, including dismissed employees. In cases of making payments to employees after dismissal - benefits, bonuses, it is also necessary to take into account persons in the composition of persons in position 010, due to the fact that payments are made within the framework of employment contracts.

An example of accounting for a dismissed employee when making payments

An enterprise of the organizational form LLC paid the benefits according to the ballot to the dismissed employee before the expiration of 30 days. Since the payment to the employee was made within the framework of an employment contract, in the reporting the person is included in the number of insured persons on line 010 of all types of deductions. At the same time, in lines 160, 170 and 180 of section 3, the person must be indicated with the index “1”, indicating the status.