Line 090 in the calculation of insurance premiums

Lines 070, 080 and 090

The calculation of insurance premiums in case of temporary illness and due to maternity is done in Section 1 of Appendix 2 of the calculation of insurance premiums. Its form was approved by order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551:

At the same time, filling out Section 1 of Appendix 2 involves entering indicators in lines 070, 080 and 090. This is the calculation of contributions taking into account the payment of insurance coverage, which raises the most questions in practice.

Explanations of the Tax Service of Russia dated August 23, 2021 No. BS-4-11/16751 remove a number of questions regarding filling out Appendix 2 of Section 1 of the RSV. And this is important, since Chapter 34 of the Tax Code of the Russian Federation does not cover this topic.

Fines for DAM 2021

The type of liability and the amount of the fine depends on the offense:

Violation	Punishment	Base
Late delivery of RSV	If the contributions are not paid, the fine will be 5% of the amount of unpaid contributions for each month of delay, but not more than 30% of the total amount and not less than 1,000 rubles; if the fees are paid - a fine of 1,000 rubles; for delaying the zero RSV - a fine of 1,000 rubles.	Art. 119 Tax Code of the Russian Federation
Additionally, officials of the employer may be held liable and will be fined from 300 to 500 rubles.	Art. 15.5 Code of Administrative Offenses of the Russian Federation
Tax authorities will not be able to block a current account for missing the deadline for submitting the DAM.	Letter of the Federal Tax Service of Russia dated May 10, 2017 No. AS-4-15/8659
Submission of the DAM on paper with the obligation to submit in electronic form	Fine 200 rubles. per document	Art. 119.1 Tax Code of the Russian Federation
The report was submitted with gross errors that resulted in an underestimation of the contribution base	Fine - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles.	Art. 120 Tax Code of the Russian Federation

It is quite possible to reduce the size of the fine (including the minimum) if there are mitigating circumstances. For example, if you are late with the submission of the DAM by 1 day.

The list of mitigating circumstances is given in Art. 112 of the Tax Code of the Russian Federation, but is aimed at “physicists” (personal and family problems, difficult financial situation, etc.). This list is open, so prepare your arguments in advance to convince controllers to reduce the fine.

Line 090

The indicators of line 090 of Appendix 2 to Section 1 represent the difference between the calculated contributions in the corresponding columns of line 060 of this Appendix and the costs incurred for the payment of insurance coverage in the corresponding columns of line 070 of Appendix 2 of Section 1 with an increase by the amount of expenses reimbursed by the FSS of Russia in accordance with the corresponding columns of line 080 .

Thus, we can derive the formula for line 090 of Appendix 2 to Section 1:

LINE 090 = LINE 060 – LINE 070 + LINE 080

The Federal Tax Service explains that in line 090 the amount of contributions payable or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions is ALWAYS a positive figure. That is, the minus sign cannot be specified.

Another nuance concerns the payment attribute in Appendix 2 of Section 1. In line 090 it may have the following meaning:

Sign	What does it mean	Condition
«1»	The amount of contributions to be transferred to the budget	The amount calculated using the above formula is ≥ 0
«2»	The excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions for illness and maternity	The amount calculated using the above formula is

Also see “Control ratios for calculating insurance premiums (DAM) for 2017.”

RSV in 2021: changes in filling

Sergey Sakun

December 26, 2021 262
0
Reporting

The new DAM 2021 form comes into force in February 2021 - you must submit a report for 2021 using it. Federal Tax Service Order No. ED-7-11/ [email protected] , which made changes, was published on October 15, 2020 on the official website of the tax service.

The calculation of insurance premiums is now filled out according to new standards: changes affected the title page and codes, and a new application was added. The innovations are primarily relevant for IT companies, especially the added application 5.1.

In this article we will look at the main changes made by the October Order of the Federal Tax Service.

New RSV from the first quarter of 2021

What are the innovations related to?

The document was amended due to the entry into force of a number of Federal laws: N 265-FZ of July 31, 2021, N 102-FZ of April 1, 2021, N 5-FZ of January 28, 2021. These laws introduce amendments in particular, in the Tax Code of the Russian Federation: introducing the average headcount into the DAM report, reducing the tax rate of IT companies, etc. Based on these laws, the corresponding Order of the Federal Tax Service was issued.

What has changed in the declaration

All innovations in the document can be divided into three groups:

Additions to the title page.
Adding new codes.
Introduction of a new application.

Title page

The declaration was supplemented with a new line - “Average headcount (persons).” This is due to the fact that a separate report on the number of employees was canceled (clause 3 of Article 80 of the Tax Code of the Russian Federation).

The average number of employees, which will now be displayed on the title page of the calculation of insurance premiums, is determined according to the standards described in Rosstat Order No. 711 dated November 27, 2019. This means that the procedure for determining the number of employees has not changed.

The canceled separate report was submitted no later than January 20; information must be submitted as part of the DAM no later than February 1. This rule has been in effect since the beginning of 2021, which means that the calculation must be submitted as part of the declaration.

New codes

were added to section XXI of the Federal Tax Service Order N ММВ-7-11/ [email protected] , which specifies the procedure for filling out personalized information about insured persons. They were added to appendices no. 5 and 7.

Codes 20 and 21 have already been used in filling out appendices No. 1 and 2 to section 1 for the first half of 2021 (Letters of the Federal Tax Service No. BS-4-11 / [email protected] dated 06/09/2020 and BS-4-11/ [email protected] dated 04/07/2020). However, changes to the form were made only with the entry into force of the new order.

The following has been added to Appendix No. 5 “Insurance premium payer rate codes”:

20	Payers of insurance premiums recognized as small or medium-sized businesses in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4006; 2021, N 24, article 3743)
21	Payers of insurance premiums applying reduced rates of insurance premiums in accordance with Federal Law of June 8, 2020 N 172-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2021, N 24, Art. 3746)
22	Payers of insurance premiums carrying out activities in the design and development of electronic component base products and electronic (radio-electronic) products; applies starting from the reporting period first quarter of 2021.

In Appendix No. 7 “Insured Person Category Codes” the following was added:

MS	Individuals for whom insurance premiums are calculated by payers recognized as small or medium-sized businesses in accordance with the Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”
HF	Individuals from whose payments and rewards insurance premiums are calculated by payers in accordance with Federal Law No. 172-FZ of June 8, 2021 “On Amendments to Part Two of the Tax Code of the Russian Federation”
EKB	Individuals, from whose payments and remunerations insurance premiums are calculated by organizations engaged in the design and development of electronic component base products and electronic (radio-electronic) products; applies starting from the reporting period first quarter of 2021

For foreign citizens, corresponding codes have also been added, but under different names:

MS → VZHMS and IPMS;
CV → VZHKV and VPKV;
EKB → VZhEK and VPEK.

In Appendix 6, the code for designating a certificate of temporary asylum on the territory of the Russian Federation was changed from 18 to 19.

Appendix 5.1

was added to section 1 of the calculation. The application has been added for payers specified in paragraphs. 3 and paragraphs. 18 clause 1 art. 427 Tax Code of the Russian Federation. These include IT companies that develop and implement programs or databases, as well as companies that design and develop electronic products or components.

Representatives of these types of activities need to fill out Appendix 5.1 in order to confirm their right to use a reduced tariff. To receive benefits, organizations also need to meet three conditions:

The average number of employees for the billing period must be at least 7 people.
The main activity must generate at least 90% of total income.
IT companies must have state accreditation, and designers and developers of electronic products must be included in the appropriate register.

Important:

There is no need to fill out a new application for calculations for 2021.

In Appendix 5.1, field 001 indicates payer code 1 for IT companies, code 2 for companies that design or develop electronic products or component bases.

Line 060 in this application is filled in only by payers from paragraphs. 3 clause 1 art. 427 Tax Code of the Russian Federation. All other lines must be completed by both those who indicate payer code 1 and those who indicate payer code 2.

How to fill out line 090 in the calculation of insurance premiums

Line numbers may be repeated in different parts of the calculation. Line 090 appears in all sections - 1, 2 and 3 - and their appendices.

In Appendix 2 to Section 1, line 090 indicates the amount of insurance premiums payable. The indicator that must be indicated in the line is the difference between the calculated insurance premiums and production costs, increased by the amount of reimbursed expenses.

The simplified formula looks like this:

Page 190 adj. Section 2 1 = (page 060 app. 2 section 1 - page 070 app. 2 section 1) + page 080 app. Section 2 1

Line attribute 090 can take the following value:

1, if the amount calculated by the formula is greater than or equal to zero;
2, if the amount calculated by the formula is less than zero.

Detailed explanations for filling out were given by the Federal Tax Service in Order dated September 18, 2019 N ММВ-7-11/ [email protected]

Sample of filling out line 090 for Appendix 2 to Section 1

How to fill out Appendix 9 to Section 1 of the calculation of insurance premiums

Appendix 9 to Section 1 is filled out in accordance with the explanations of the Federal Tax Service set out in Letter No. BS-4-11/243 dated February 13, 2021. The application contains the information necessary to apply paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation, that is, payments that are not included in the base for calculating insurance premiums.

Payments received by students of professional and higher educational organizations for activities in a student team are not subject to insurance contributions. The student squad must be included in the register of youth and children's associations, and payments must be made under employment contracts or civil servants' agreements.

Appendix 9 is divided into four parts:

Payment results.
Information about students.
Information about the form of training.
Information about the student detachment.

Some questions are raised by the lines 010

and
080.
The Letter from the Federal Tax Service provides specific explanations: the lines reflect the basis for calculating insurance contributions for compulsory social insurance. The amount is reflected within the established limit of the base from the beginning of the billing period, for the last three months of the billing period, as well as from the last three months of the billing period.

The declaration has changed, but the deadline for submitting the document has not changed: the calculation of insurance premiums in 2021 must be sent to the regulatory authority no later than February 1.

The new declaration can be viewed and downloaded here → “Form for calculating insurance premiums.” You can fill out and send it in the “Astral.Report 5.0” service to submit reports using current forms to all regulatory authorities.

Sergey Sakun

December 26, 2021 262
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Pilot project and line 070

The Russian Tax Service also focuses on the fact that in the regions participating in the pilot project of the Federal Social Insurance Fund of Russia, contribution payers do not fill out line 070 of Appendix No. 2 of Section 1 of the calculation of contributions.

Let us recall that, as part of the pilot project, the Social Insurance Fund pays social benefits directly from its budget without the participation of employers on the basis of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 “On the specifics of financial support, assignment and payment in 2012 - 2021 by the territorial bodies of the Social Insurance Fund of the Russian Federation”. Federation provides insurance coverage to insured persons for compulsory social insurance in case of temporary disability and in connection with maternity...".

Also see “FSS pilot project in 2021: which regions are included.”

Filling out the title page

The procedure for filling out the title page of the RSV

Line	What do they indicate?
TIN	TIN in accordance with the tax registration certificate. Since the INN of legal entities is 2 digits shorter than the INN of individual entrepreneurs, put dashes in the remaining cells
checkpoint	Organizations affix checkpoints based on their registration certificate. separate units that pay income to their employees independently install checkpoints at their location; Entrepreneurs do not have a checkpoint, so they put dashes in this line
Correction number	If you are submitting the calculation for the first time in 2021, put “0 – -“. If you are making an adjustment, put “1- -“, “2- – “, etc. (depending on what adjustment to the account you are submitting)
Settlement (reporting) period (code)	Code of the period for which the report is submitted. For the DAM for the 1st quarter, enter the code “21”. If the calculation is submitted based on the results of the 1st quarter, but in connection with reorganization (liquidation), when deregistering an individual entrepreneur or the head of a peasant farm? code "83". The codes for the remaining periods are indicated in Appendix No. 3 to the Filling Out Procedure (they are presented in the table below)
Calendar year	The year of the period for which you submit the calculation. For the DAM for the 1st quarter of 2020, this is “2020”
Submitted to the tax authority (code)	Code of the Federal Tax Service to which you submit the payment
By location (code)	Individual entrepreneurs enter the code “120”; Russian organizations - “214”; Russian isolation; isolation of foreign; Peasant farm (at the place of residence of the member (head)) - “124”; Peasant farm (at the location of the legal entity - head of the peasant farm)? "240"; private practicing notaries - “122”; lawyers who have established their own office - “121”; individuals who are not individual entrepreneurs - “112”; Russian legal successors; international organizations - “350”. These codes are given in Appendix No. 4 to the Filling Out Procedure
“Name of organization, OP...”	Organizations indicate the name in accordance with the charter; divisions of Russian companies - the name of the division, and if there is none, the name of the parent organization; divisions of foreign companies - name of the branch; Individual entrepreneurs, notaries, lawyers and persons who are not individual entrepreneurs - full name as per passport
Activity code (OKVED)	Employer's main activity code
Contact phone number	Enter in the following format: “8 space code space number.” For example: "8 917 2002010"
The calculation has been completed	The total number of sheets that make up the RSV. Blank pages are not included in the calculation.
With supporting documents attached	Fill out only if any documents are attached to the DAM: for example, a power of attorney for a representative. In other cases, dashes are placed in this line
Reliability and completeness...	“1” - indicate if the DAM is submitted by the employer; “2” - if a representative hands over
Full name	Organizations indicate the name of the head, his signature and the date of signing; Individual entrepreneurs, heads of peasant farms and persons who are not individual entrepreneurs do not fill out the “full name” line: they only sign the calculation and put the signature date; if the DAM is submitted by a representative organization, indicate the name of the head, signature and date of signing; if the payment is submitted by a representative individual, indicate the full name of the representative
Title of the document...	The name and details of the document on the basis of which the representative acts. For example: “Power of Attorney No. 1 dated 04/10/2020”

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Who to include in section 3

Section 3 provides for the inclusion of personalized information for each individual in relation to whom in the last three months of the reporting (calculation) period the organization or individual entrepreneur was the insured. It does not matter whether during this period there were payments and rewards in favor of such individuals. That is, if, for example, in January, February and March 2021, an employee under an employment contract was on leave without pay, then this should also be included in section 3 of the calculation for the 1st quarter of 2021. Since during the designated period of time he was in an employment relationship with the organization and was recognized as an insured person.

Of course, it is necessary to formulate section 3 for persons in whose favor in the last three months of the reporting period there were payments and remunerations under employment or civil law contracts (clause 22.1 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2021 No. MMV -7-11/551).

Let us assume that during the reporting period a civil contract (for example, a contract) was concluded with an individual, but the person did not receive any payments under this contract, since the services (work) have not yet been provided (performed). In this case, is it necessary to include it in section 3 of the calculation of insurance premiums? In our opinion, yes, it is necessary. The fact is that those employed under civil contracts are also recognized as insured persons by virtue of paragraph 2 of clause 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”.

We also believe that section 3 should be formed for the general director, the only founder with whom the employment contract has been concluded. After all, such persons are also named in paragraph 2 of paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”. Therefore, they should fall under section 3. Even if they did not receive any payments from their own organization in the last three months of the reporting period.

Requirements for filling out the DAM for the 1st quarter of 2020

They are indicated in the Procedure for filling out this report, approved. By Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/:

Calculation pages are numbered in continuous order, starting with the title page.
Information in the RSV is entered in capital block letters from left to right.
When filling out the calculation manually, use black, purple or blue ink.
When filling out the RSV, the Courier New font with a height of 16-18 is installed on the computer.
Correcting errors using putty and other corrective means is unacceptable.
If you are creating the RSV on paper, print each sheet on a separate page.
The printed report is not held together, not even with paper clips. It is recommended to submit it for verification in a separate file.
In fields where there are no quantitative or total indicators, indicate “0”; in the remaining empty lines and cells, enter a dash. But if the report is filled out using a program, dashes may not be placed in empty cells.