Calculation of insurance premiums from 2021 is provided to the Federal Tax Service. It displays accrued taxes on compulsory pension, health insurance and social insurance (for cases of temporary disability and in connection with maternity). The new form for calculating insurance premiums and recommendations for filling it out were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected]
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What is the purpose of calculating insurance premiums?
Based on the calculated amounts for employee insurance, these funds are transferred to the employee’s appropriate insurance account. The report indicates how much money the employer must contribute to each employee's retirement account, as well as medical contributions to the city budget. Insurance premiums are calculated from the amount of accrued wages, which is reflected in the payroll (form T-51). An accountant handles these calculations.
Form for KND 1151111 (form for calculating insurance premiums)
Source/official document: Order of the Federal Tax Service No. 44141 of October 10, 2021 Where to submit: Federal Tax Service Penalty for late submission: for late submission a fine of five percent of the amount of contributions that must be paid or additionally paid on a calculation basis is charged
Document name: Calculation of insurance premiums (form according to KND 1151111) Format: .xls Size: 552 kb
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Submit the KND form 1151111 correctly and online
The calculation form for insurance premiums under KND 1151111 is a report that is required to be submitted to the tax office. The report was approved in the Order of the Russian Tax Service under number 44141 dated October 10, 2021. The order discusses in detail how to correctly fill out the form, and attaches tables along with codes to enter them into the calculation fields. You can download the free form for KND 1151111 below.
The order became effective in the country on January 1, 2017. The new report replaced the previous forms 4-FSS and RSV-1. As a result, the new form is larger in volume than the previous ones - it has twenty-four sheets.
The form is clear and uncomplicated. It contains sheets that reflect various information: about the income of individuals; about compulsory medical insurance, compulsory health insurance, compulsory health insurance contributions; about the possibility of using reduced rates to accrued contributions, and so on.
The deadline for requiring forms under KND 1151111 and submitting the form is the 30th day of the month following the reporting period, regardless of the method according to which the calculation is submitted. According to the law, the report must be provided for the third, sixth and ninth months (billing periods) and for twelve months (reporting period).
Heads of farm (peasant) households need to download the KND 1151111 form in Excel and submit a report to the tax office at their place of registration every year before January 30 of the calendar year that follows the expired reporting period.
Inspectors may impose a fine for errors in the report - five percent of the amount of insurance premiums payable. For late payments, a fine of five percent of the amount of contributions that must be paid or additionally paid based on calculation will also be charged. In this case, the total amount of penalties cannot be more than thirty percent of the amount of contributions and less than a thousand rubles.
Submit the KND form 1151111 correctly and online
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Filling algorithm
Let's make a calculation of insurance premiums using the example of NAUKA LLC. Let it be a payer of insurance premiums under the simplified tax system and apply the basic tariff of insurance premiums (22% pension insurance; 5.1% medical insurance; 2.9% social insurance). NAUKA LLC has two employees on its staff. The report was compiled for the 4th quarter of 2017.
Title page
On the title page we fill out the TIN, KPP and number the page. If you are submitting a report for this period for the first time, the adjustment number is set to 0.
Next, fill in the reporting period code, in this case annual (code 34), year 2021.
The following information must also be filled out on the title page:
- Tax authority code,
- code of the location of the organization of the Russian Federation,
- name of company,
- OKVED code,
- contact phone number of the manager or accountant.
We recommend recording the number of pages on which the report was published after completing the report.
Below, only the left part is filled in - information about the payer of insurance premiums. Date and signature are added.
Note! The insurance premium payer or his representative must put the date and signature not only on the title page, but also on several others where space is provided for this.
For our LLC, we include the following pages in the report:
- Section 1. Summary data of the payer of insurance premiums (on two pages)
- Appendix 1 to Section 1 (Subsection 1.1)
- Appendix 1 to Section 1 (Subsection 1.2)
- Appendix 1 to Section 1 (Subsection 1.1)
- Appendix 2 to section 1 (two pages)
- Appendix 3 to section 1
- Appendix 4 to section 1 (end)
- Section 3 (on two pages) – to be filled out for each employee.
Next pages
We recommend that you start filling out the data by determining the base for calculating insurance premiums. It is calculated as follows: the total amount of payroll for all employees is taken and non-taxable amounts (sick leave payments, benefits, financial assistance, etc.) are subtracted from it.
Now we calculate the amount of insurance premiums from the calculated base. For an LLC using the simplified tax system and the basic tax rate, this is 22% pension insurance; 5.1% health insurance; 2.9% social insurance.
Enter the calculated values into the report. On the sheet “Appendix 1 to Section 1” Subsection 1.1 refers to compulsory pension insurance, Subsection 1.2 to compulsory medical insurance.
In the picture in line 060
- amounts 4761.12 rubles, 5707.46 rubles, 5566 rubles. – monthly calculated insurance premiums;
- amount 16034.58 rub. – addition of the calculated contributions indicated above;
- the amount 66128.58 is an annual amount with an increase, that is, calculated from January to December.
“Appendix 2 to Section 1” refers to compulsory social insurance in case of temporary disability and in connection with maternity.
Filling out sick leave payments
Sick leave payments are completed quarterly (last 3 months). During this reporting period, one of the employees of NAUKA LLC was on sick leave for 7 days. We take this information and the amount of hospital payments from the payroll (form T-51) and enter it into our report in “Appendix 3 to Section 1” in the table.
The first column of the table indicates the total number of sick leaves taken into account, even if they were all brought by the same person. The second column contains the amount of sick days (for all employees). The third column reflects the total amount paid for all sick leave. In the fourth - the amount that is reimbursed to the organization from the federal budget. Since the first three days of sick leave are paid to the employee by the organization, and the subsequent days - from the federation. budget.
The table below reveals specific types of sick leave.
“Appendix 4 to Section 1” indicates the total amounts of compensation from the federal budget with the number of sick leaves and the sum of days for them in the corresponding paragraph of the appendix.
Completing Section 1. Summary data of the payer of insurance premiums
After we have calculated the insurance premiums, we must enter them nicely into “Section 1”. We have the calculated amounts in the Subsections, all that remains is to transfer them here.
In our case, this is Subsection 1.1, Subsection 1.2
and continuation of Appendix 2 to section 1.
To fill out the calculation of insurance premiums, we recommend the “Legal Taxpayer” program
Date of publication: 04/11/2017 06:53 (archive)
The “Legal Taxpayer” program is designed to automate the process of preparing tax and accounting documents. The developer of the program is the Federal State Unitary Enterprise “Main Research Computing Center of the Federal Tax Service” (FSUE GNIVC FTS of Russia). The program makes it possible to create in automatic (or semi-automatic) mode a huge number of documents for various types of tax and accounting reporting. All forms of created documents are kept up to date. You can find the “Legal Taxpayer” program for filling out the calculation of insurance premiums on the website of the Federal Tax Service www.nalog.ru, tab “Software” or in the standard search window on the site. The supported reporting forms include the Calculation of insurance premiums (form KND 1151111), approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / [email protected] In accordance with clause 10 of Article 431 of the Tax Code of the Russian Federation with the number over 25 people submitted in electronic form. The Calculation reflects information for the settlement (reporting) period. In the program, the calculation is generated manually. Quarterly (for 1 quarter, half a year, 9 months and a year) no later than the 30th day of the next month, payers form a Calculation consisting of: 1. SV payers making payments to individuals (employers): - title page - section 1. Mandatory. The data is generated automatically. - appendix 1 to section 1. Subsections 1.1 and 1.2 are mandatory. - appendix 2 to section 1. - all other appendices 3-10 to section 1 as necessary - section 3. 2. Individual entrepreneurs for insurance premiums in a fixed amount (for themselves) The calculation is not generated. 3. Head of a peasant farm with employees and members of the peasant farm: a) for the 1st quarter, half a year, 9 months. The calculation of insurance premiums from the payments made by the individual entrepreneur is formed in the composition described in clause 1. At the same time, on the title page the location code = 120 (in accordance with clause 2 of Article 11 of the Tax Code of the Russian Federation Head of Peasant Farm - Individual Entrepreneur). b) for the billing period (year) no later than 01/31/2018, it is necessary to formulate insurance premiums for peasant farms, including yourself/the head. Consequently, the Calculation will be in full in the form of a consolidated one (making payments + GKFH), consisting of: - title page. Location code = 124 - section 1. Mandatory. - appendix 2 to section 1. Mandatory. -section 3. -section 2. Mandatory (OKTMO+KBK). - appendix 1 to section 2. Mandatory. 4.Section 3 for those making payments (clause 1) in the primary/main Settlement must be mandatory. 5. “Zero” Calculation. Persons making payments and other remuneration to individuals are required to submit a “zero” Calculation in the event of absence of activity and payments. The calculation must be formed from the mandatory sections for each payer of the insurance policy with completed mandatory details, for example, OKTMO, KBK, attribute... However, the total indicators may be missing (the number of insured persons must be present). 6. “Refined” Calculation. All previously presented sections must be included in the updated calculation + there may be additional ones. Section 3 is subject to inclusion in relation to those FLs in which changes (additions) are made. Thus, the updated Calculation of the SV payer making payments must necessarily contain: - Section 1. Mandatory. Information must be updated to replace previously provided information. - appendix 1 to section 1. Mandatory. Information must be updated to replace previously provided information. - appendix 2 to section 1. Mandatory. Information must be updated to replace previously provided information. -Section 3 is formed only according to the updated FL with data in full in return. Important! In the “Legal Taxpayer” program, the created calculation for insurance premiums is monitored using control ratios. Thus, the created document, which has successfully passed control, is ready for submission to the tax authorities. Note! In the latest versions of the program, software has been developed for entering and generating files in the format of transferring data from document forms used when recording organizations and individuals as payers of insurance premiums: - Notification of a Russian organization - payer of insurance premiums about vesting a separate division (including a branch, representative office) with powers (on deprivation of authority) to accrue payments and rewards in favor of individuals KND 1112536; — Application of an individual for registration (deregistration) with the tax authority as a payer of insurance premiums (as a mediator) KND 1112525.
Calculation of insurance premiums, starting with reporting for 2021
Calculation of insurance premiums to the Federal Tax Service, form according to KND 1151111. The form is applied starting from the submission of the calculation of insurance premiums for the first settlement (reporting) period of 2021. 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.
Persons making payments to individuals submit a calculation of insurance premiums to the tax authority:
- organizations - at their location and at the location of separate divisions that pay payments to individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such division to the tax authority at its location (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
- individuals (including individual entrepreneurs) - at the place of residence (Clause 7, Article 431 of the Tax Code of the Russian Federation).
The heads of peasant farms submit calculations for insurance premiums to the tax authority at the place of their registration (clause 3 of Article 432 of the Tax Code of the Russian Federation).
Deadline for submitting calculations for insurance premiums:
- persons making payments to individuals - no later than the 30th day of the month following the billing (reporting) period (clause 1, clause 1, article 419, clause 7, article 431 of the Tax Code of the Russian Federation);
- heads of peasant farms - until January 30 of the calendar year following the expired billing period (clause 3 of Article 432 of the Tax Code of the Russian Federation). Since in paragraph 3 of Art. 432 of the Tax Code of the Russian Federation does not contain a clause stating that the deadline includes January 30; we recommend submitting the calculation no later than January 29.
When the last day of the period falls on a weekend and (or) a non-working holiday, the end of the period is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
If the deadline for submitting insurance premium calculations is missed, this may result in liability and other negative consequences.
The procedure for submitting calculations for insurance premiums
When determining the method of submitting the Calculation of insurance premiums, persons making payments to individuals must take into account the average number of such individuals for the previous billing (reporting) period.
Calculation of insurance premiums in electronic form according to TKS must be submitted if this figure exceeds 25 people. This also applies to newly created organizations whose number of named individuals exceeds the specified limit (clause 10 of Article 431 of the Tax Code of the Russian Federation).
For failure to comply with the procedure for submitting the Calculation in electronic form, a fine is provided in accordance with Art. 119.1 Tax Code of the Russian Federation.
If the indicator is 25 or less people, then payers (including newly created organizations) decide for themselves how to submit the payment: in electronic form or on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).
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.”
What software is there to check RSV
Today, there are many types of software for checking the correctness of filling out insurance premium calculations:
- Taxpayer Legal Entity is software developed by the Federal Tax Service and posted on the website nalog.ru in the “Software” section. This is the main free software developed by the Federal Tax Service for taxpayers. It is intended for reporting, including DAM. Built-in software controls allow the user to avoid errors
- Tester is a verification program for calculating insurance premiums, posted on the official website of the Federal Tax Service. It allows you to check the generated file for compliance with electronic delivery formats.
- An accounting program in which records are kept and reports are prepared. The most common software is the 1C family. Such accounting programs have built-in verification systems that track errors made during reporting. Just click the “Check” button.
If an organization submits reports through a special operator, then before sending the report, the operator’s service will definitely check the report and warn that it contains errors.
Legal documents
- By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected]
- By letter dated December 29, 2017 No. GD-4-11/ [email protected]
- Order MMV-7-11/ [email protected]
- Letter GD-4-11/ [email protected]
Features of working with CheckPFR
The program is capable of checking the following reporting forms:
- quarterly report RSV-1, RSV-2, RSV-3
- documentary personalized accounting S3V-6-1, S3V-6-2, ADV-6-2, S3V-6-4, SPV-1, ADV-11.
Submission of reporting material is implemented through constant updating of the program. You should always check for the latest updates before launching the application. This is especially important when working with the personalized accounting form RSV-1.
Responsibility
If the established legislative requirements are not met, contribution payers face punishment in accordance with the provisions of the Tax Code of the Russian Federation.
Thus, if the document is not submitted on time, the employer is subject to a fine of 5% of the accrued amount of the insurance liability for each full and partial month of delay. But at the same time, the maximum amount of penalties cannot exceed 30% of the accrued amount of contributions. The minimum monetary penalty is 1,000 rubles.
If an accountant made errors in calculations when drawing up a document, then the reporting is considered not submitted, and accordingly, the penalty is equivalent to the penalty for late submission of tax documentation.
Calculation of insurance premiums (forms)
Calculation of insurance premiums (filling sample)
Similar articles
- Unified calculation of insurance premiums in 2021 (example)
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Unified calculation of insurance contributions to the Pension Fund - personalized information of employees
Section 3 of the unified calculation is devoted to personalized information about insured persons - both within the framework of an employment contract and within the framework of a civil law contract. The accountant indicates here the personal data of the insured person - TIN, SNILS, full name, date of birth, citizenship, gender, code of the type of identification document, its series and number.
The filling out of personal data of employees in a single calculation for insurance premiums 2020-2021 should be treated with the utmost attention. If there is an error in F.I.O., INN or SNILS, the Federal Tax Service will not accept the report (letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11 / [email protected] ). Other information about employees must also be reliable.
See also: “The employee’s TIN is unknown: how to submit the ERSV?” .
The accountant must also indicate whether the employee has mandatory pension, medical and social insurance.
Subsection 3.2.1 of personalized information includes data on payments in favor of the employee for the last 3 calendar months, the code of the insured person, and the basis for calculating insurance premiums. If there are additional tariff fees, reflect them in the fields of subsection 3.2.2.
Find out whether to include data on workers laid off in the previous reporting period in the calculation of contributions here .
The difference between Section 3 of the unified calculation of insurance premiums and the similar section of the RSV-1 form is that the new reporting does not need to reflect information about the period of work, working conditions and insurance coverage of the employee. Separate reporting is intended for this data (form SZV-STAZH), which is submitted to the Pension Fund of the Russian Federation at the end of the calendar year.
Important! ConsultantPlus warns Section 3 of the calculation is important to check. The calculation will not be considered submitted and will have to be resubmitted if it contains: For a list of defects in which the tax authorities will return the calculation for clarification, see K+. This can be done for free as part of demo access.
You can view a sample of filling out a single calculation of insurance premiums to the Federal Tax Service for 2020 in ConsultantPlus, having received free trial access to the system.
