Deadlines for submitting calculations for insurance premiums in 2021

You need to report on insurance premiums in 2021 to the Federal Tax Service, and not to extra-budgetary funds. 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.

Deadlines for the DAM in 2021 and 2021 - table

Until 2021, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.

Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.

Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.

Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

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.

In what form should a unified calculation of insurance premiums be presented in 2021?

Employers whose average number of individuals in whose favor payments were made for the previous reporting/settlement period exceeds 25 people are required to submit a unified calculation of insurance premiums in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• submitting the payment in person to the Federal Tax Service (this can be done by the head of the organization/individual entrepreneur or another person with the appropriate power of attorney);
• by sending the payment by mail with a list of the contents and notification of delivery.

Where to submit reports on insurance premiums from 2021

Starting next year, 2021, insurance premiums (which do not include contributions for injuries) will begin to be controlled by the tax services of our state.
This article will discuss where and how such reports are submitted next year. 11/03/2016
Reports for the annual period of 2021 are submitted to the relevant funds

For 2021, annual insurance reports - RSV-1 and 4-FSS - must be submitted to the appropriate funds. RSV-1 in the Pension Fund, and 4-FSS in the FSS. The procedure for submitting documentation for 206 to these funds remains unchanged.

So, if the average number of employees working in a company is up to 25 people, then the policyholder himself determines the form of the report. This can be either a paper version of the report or electronic. And for companies with more than 25 employees, only an electronic version of this reporting is possible.

The main thing about SZV-M (the report is submitted from 2021)

The SZV-M report form, which includes information about the company’s insured workers, was adopted in the current year 2021. It must be submitted in completed form to the local branch of the Pension Fund of the Russian Federation (that is, to the branch in which the policyholder is registered).

If the company also has separate branches, then the place for submitting this document directly depends on the characteristics of each division. That is, does it, separately from the parent company:

• independent balance;
• your personal account;
• Conducting payroll calculations for workers.

If the listed conditions coincide, then the report in the SZV-M form is submitted to the Pension Fund branch at the location of this branch. Otherwise, go to the fund branch at the location of the parent company (all information about workers will be contained in one general report).

It is allowed to draw up this type of reporting documentation in two versions - paper and electronic.

Companies that include a small number of workers in their report - up to 25 people - have the opportunity to independently choose one of the options for submitting SZV-M. If the company’s reporting document contains information about more than 25 workers, then only an electronic version is provided.

Reporting documents on insurance premiums (valid since 2017)

Starting next 2021, a new type of reporting on insurance premiums will be introduced - on accrued and paid insurance premiums. It will operate instead of 4-FSS and RSV-1, which are still being commissioned this year 2016.

As in the case of SZV-M, the version of the reporting document directly depends on the total number of workers of the company:

• with an average headcount of up to 25 people, two options are provided - paper and electronic;
• if the number of employees is more than 25 persons - only electronic form.

The officially established deadline for submitting a completed report form is the 30th day of the month following the reporting period (in our case, this is a quarter).

Another innovation in 2021 is a reporting document on insurance premiums for injuries. It is transferred directly to the Social Insurance Fund, since this fund continues to deal with injury issues (that is, it conducts on-site and office inspections, resolves issues regarding overpayments and refunds).

Also, next year you should submit a reporting document in the SZV-M form to the Pension Fund every month. Starting from 2021, information about the insurance experience of workers must also be transferred to this fund; for this purpose, a special form has been created for filling out. This is necessary to control personalized reporting information for all company workers. Such a report is submitted to the Pension Fund once for the entire annual reporting period. Thus, for 2021, companies report information in 2021 according to this report.

Information table: list of all reports on insurance payments in 2021

Nuances of desk and field inspections that relate to payments of insurance premiums

Starting next 2021, the tax service will conduct on-site and office audits of reporting documentation relating to insurance payments. They

will review all reports on contributions for insurance paid to the following funds - Pension Fund, Federal Compulsory Medical Insurance Fund, Social Insurance Fund.

Social insurance employees will assist in conducting such checks when social insurance documents for the Social Insurance Fund are reviewed.

What should you do if you identify errors in insurance payments made before 2021?

If errors are identified regarding insurance payments made before 2021, then adjustments must be made in the relevant reporting documents - 4-FSS and RSV-1.

The procedure for returning overpaid funds for insurance premium payments is controlled by the relevant funds - the Social Insurance Fund and the Pension Fund of the Russian Federation. Collection of monetary penalties and fines, including arrears, is carried out by the tax service. After which all information on debtors will be transferred to the appropriate funds.

Blank form “Calculation of insurance premiums” for the Federal Tax Service (relevant in 2021)

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Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).

The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.

As for section 3, it is included in the updated calculation only in relation to those insured persons whose information is corrected/added.

Which calculation is considered not presented?

The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• section 3 contains false personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.