Error code 0400400011 “The condition for equality of the value of the amount of insurance premiums has been violated”

Error 0400400011 in the calculation of insurance premiums

These may be CHECKXML+2NDFL 2021, “TESTER”, “Taxpayer Legal Entity”, “Contour”, “” for users of the Buhonline website, and other tools; You can call the tax officer who accepts reports from your organization and ask for clarification of the reason for the refusal .

But it happens very rarely that tax authorities comment on a refusal error. Usually they answer that everyone makes mistakes, there are a lot of reports and there is no time to sort it out, find out for yourself. Therefore, if they decided to explain it to you, then you are lucky; You need to wait a couple of days. Sometimes it happens that the Pension Fund does not always have time to send information to the tax authorities in a timely manner, and then a discrepancy in the data arises.

Tax officials themselves advise to wait a couple of days first, and only then submit the calculation to the tax office. At the same time, the tax base is also not immune from errors in it, and it is quite possible that the employee appears in it with completely different data (TIN or SNILS) .

Basic Rules

The calculation of insurance premiums (DAM) is formed by the payers of such contributions or their representatives: persons making payments to individuals, heads of farms (peasant households).

The DAM is represented not only by organizations and individual entrepreneurs, but also by individuals , namely:

• paying for services under a rental agreement (those with a housekeeper, nanny, etc.).
• mediators are independent and disinterested intermediaries engaged by the parties to assist in resolving an existing dispute and participate in negotiations between conflicting parties.

Submission deadlines

According to Article 423 of the Tax Code of the Russian Federation, the calculation period for compulsory insurance premiums is the calendar year , the reporting periods are 1st quarter, half a year, 9 months of the year . Reporting is required quarterly, the deadline for submitting the calculation is the 30th day of the month following the reporting month . If the deadline for submitting a report coincides with a Saturday, Sunday or official holiday, it is postponed to the next business day.

Calculation form

reporting to the Tax Service in electronic form , certified with an enhanced qualified signature, via telecommunication channels:

• if during the past reporting period the average number of insured persons to whom payments and other remunerations were made was more than 25 people ;
• if the number of employees in newly registered or reorganized companies exceeds 25 people.

to provide payments electronically, on paper, independently or through a proxy, by post :

• if during the previous reporting period the average number of insured persons to whom payments were made was 25 people or less;
• if the number of employees in newly registered or reorganized companies does not exceed 25 people.

Calculation submission date

• When sending a report via telecommunication channels in accordance with Order of the Ministry of the Russian Federation on Taxes and Duties dated April 2, 2002 No. BG-3-32/169, the day of submission is the date of file transfer , registered in the documents of the electronic document management operator (EDF).
• When sending a report by post in accordance with paragraph 4 of Article 80 of the Tax Code of the Russian Federation, the date of submission is considered the date of sending the documents by mail with an inventory attached .

Date of delivery of the RSV

• If no errors are identified (the total amount of insurance premiums is equal to the amount of accrued insurance premiums for compulsory pension insurance separately for each insured person). The delivery date will be the date of submission of the calculation.
• If errors are identified (the amount of insurance premiums is not equal to the amount of accrued insurance contributions for compulsory pension insurance separately for each insured person or the personal data of employees contains errors). The payer is sent a corresponding notice no later than the day following the day the form is submitted.

The payer must draw up a corrective calculation within 5 days from the date the notice was sent electronically and within 10 days if the notice was received in paper form. If the deadline for sending the revised report is met, then the date of submission of the form is the date of submission of the first version.

The procedure for submitting reports by branches

• Separate structures that pay remuneration to individuals report to the Tax Service at their territorial location. The obligation to submit calculations for insurance premiums does not depend on whether or not the branch has a bank account and a separate balance sheet. Reason: Part 2 Ch. 34 Article 431 of the Tax Code of Russia and Article 11 of the Federal Law dated December 15, 2001 No. 167-FZ, as amended on December 14, 2015.
• If the branch does not make payments , then reporting at its location is not submitted.

Correction method

Fortunately, there are quite a few ways to answer the question - how to fix this error. Each of them can be effective, so it’s worth familiarizing yourself with all the possible options:

Once again, scrupulously double-check each amount, figure, and their location in the required lines of the report. If the organization sending such reports to the Tax Service employs several accountants, then it is recommended to assign a similar task to all of them

And then – compare the results obtained; Pay special attention to the third section, where data adjustments may be required due to the lack of information on some employees; Try using specialized software. “Tester” is used for automatic verification

To do this, you will need to initially download the program and install it on your computer’s hard drive. Very often this method is the most effective, since the automatic search for inconsistencies leads to their visual display on the working screen; The last option is to call representatives of the Federal Tax Service and outline the situation. If the circumstances are favorable, the tax officer will point out the existing reasons and tell you how to get rid of them.

Of course, the question arises:

What will happen if, even after making all the changes and amendments, the Federal Tax Service still reports the same unpleasantness with code 0400400017?

There is no need to panic ahead of time. There is more than enough time for the next adjustments - five whole days. During this period, you can double-check literally every symbol, get all the necessary advice, and invite more experienced specialists.

But if the five-day period has expired, and the cause of the non-compliance has not been eliminated, then in this case penalties may be applied against the enterprise - this is worth understanding.

Computer help

The first is general annual indicators; The second is the indicators for the first three quarters with the addition of the amount for the last quarter. And I found a discrepancy as a result.

For the first time, the calculation of insurance premiums began to lead to this problem en masse at the beginning of last year (2018), when the state tax service began to use completely new control ratios.

Typically, the automatic program used for reconciliation with the Federal Tax Service also sends the actual amount of the difference that was discovered during the process. For example, the reason why error 0400400017 occurs may be the absence of any non-taxable benefits in the corresponding line.

An employee of the organization simply forgot to include such benefits in quarterly reports, while they were taken into account in the general report.

Error 0400400018 in the calculation of insurance premiums

/ / 04/02/2020 224 Views 04/03/2020 04/03/2020 04/03/2020 So, the factors that cause errors in code 0400400011 may be different, but basically the reason lies in the discrepancy between the indicators indicated in the report.

We recommend reading: Equations with fractions and X's, grade 5

Even with a minimal error, the program will not accept the document.

Therefore, there is a need to be aware of where to find the error and how to fix it.

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How to understand the Federal Tax Service's notice of refusal: a cheat sheet for an accountant

After checking the report, the Federal Tax Service sends the company a receipt of acceptance or notification of refusal within the next business day. The document contains the error code and a description of this code. To make it easier for accountants to figure out what the error is and how to correct it, Extern experts have compiled a cheat sheet for the 10 most common reasons for refusals.

In Kontur.Externa, accountants see not only the refusal notice itself, as it comes from the tax office, but also comments on errors and links to the necessary instructions. We have compiled tips on the most common failures into a table. It will be useful to you if you report through another program or want to organize information.

Refusal to accept reports: how to act

Extern helps to “catch” most errors before sending the report, and if a refusal occurs, you can quickly figure out what and how to fix it. Try it - 3 months free.

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Refusal to accept reports: how to act (continued)

There are dozens of times more refusals to accept reports - we have considered only the most frequent ones. Report through Extern to avoid mistakes, and if mistakes do creep in, correct them quickly. Try it - 3 months free.

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Reviews

Feedback from people who have encountered a similar problem can certainly be very helpful. Therefore, it is worth familiarizing yourself with them:

1. Sergey. I encountered such a case for the first time in my practice. I checked everything, the amounts seem to match. What's wrong? Fortunately, I have a good friend who works in the tax office. I called him and outlined the essence. He immediately asked me if the company had employees with double tax identification numbers. It turned out that yes. I advised to use a more recent version. It really did help!
2. Oleg. There was a similar situation. We entrusted this work to a young accountant. So he made mistakes there, and was embarrassed to contact more experienced employees. As a result, their entire department received a reprimand. We sat there after hours and double-checked everything. We found and corrected the discrepancy and accepted him into the Federal Tax Service the second time.
3. Marina. As I understand it, the check is carried out by the program. That is, automatically. I have all the data entered correctly. But they return with this error. I've been racking my brains for three days. It turned out that in the new report I had rearranged the serial numbers of my employees. But the program did not pay attention to this, continuing to compare them according to the given algorithm. As a result, it turned out that the amounts did not coincide at all. I arranged it in the right sequence and everything went without additional problems.
4. Anton. Innovations have been introduced to the Federal Tax Service. And somehow I missed them. As a result, they returned it back to me. It turned out that the report does not include employees who are not subject to insurance premiums. They must be entered. This is what an accountant friend from a larger company advised me to do. I followed his advice. Everything is fine.
5. Olga. My subordinate has the “Tester” program on his computer. He always uses it and makes all the necessary adjustments before the first shipment. The reports are not returned to us, since this program perfectly finds places that do not correspond to each other.

As can be seen from the reviews, the reasons for this situation can be completely different. Therefore, it is very important to once again carefully read the letters sent by the Federal Tax Service, especially those dated January 13 and 29, 2017. They contain all the necessary information related to the beginning of the application of new control ratios.

Calculation of insurance premiums: condition violated

Attention

And in lines 190 – 300 of subsection 3.2 of the calculation, put “0” in all acquaintances;

At the same time, for the same individuals, fill out subsection 3.1 of the calculation. This time, enter the correct personal information. In lines 190 – 300 of subsection 3.2 of the calculation, provide the correct indicators.

The error does not affect individual information. To clarify information about insured individuals, with the exception of personal data, the updated calculation must be filled out as follows:

if not all individuals were reflected in the initial calculation, then include section 3 with information regarding these individuals in the clarification.

if you provided extra information about the insured persons in the initial calculation, then include section 3 with information about these individuals in the clarification. Only in lines 190 – 300 of subsection 3.2 of the calculation, put “0” in all acquaintances.

How can I correct the error ‎0400400011 in the calculation of insurance premiums?

However, as we have already found out, the accountant is not always guilty of the error indicated by the computer program.

If, after all, the report is not accepted, it is advisable to double-check it again to make sure that all the figures are indicated accurately, without errors. After this, you need to make sure whether the SNILS numbers match between different subjects. Perhaps the full name and SNILS data differ, then such an error should be corrected immediately.

But, as noted, in practice this rarely leads to an optimal result.

Errors in documentation are a fairly common case, so performers do not have much desire to delve into the details of your report.

Error 0400400011 in the RSV - “The condition for equality of the value of the amount of insurance premiums has been violated”

Sometimes the calculation of insurance premiums is returned from the tax authorities with error 0400400011, which indicates a violation of the condition of equality of the value of the amount of insurance premiums. In this case, you must correct the report and resubmit it.

Causes of error according to RSV 0400400011

If there is an error 0400400011 in the calculation of insurance premiums, the tax authorities do not explain its reasons. You need to independently figure out what the discrepancy is, correct the DAM and submit it within the deadlines established by law. If the reporting is late, the tax inspectorate fines the company at least 1 thousand rubles. regardless of the reason for being late.

According to Letter No. GD-4-11 of the Federal Tax Service of the Russian Federation dated December 27, 2017, tax officials check the calculation of insurance premiums automatically using a special program that analyzes control ratios.

Accordingly, the inspector cannot always answer the question of why the report was rejected, as well as in which section and on which specific line the errors are contained.

You can determine the cause of the error yourself using the first 3 numbers from the code, since the Federal Tax Service has established classes of violations. Below is a table with a breakdown of error classes based on the first three numbers from the encoding:

In practice, common causes of error 0400400011 in the DAM have been identified, related to the violation of the condition of equality of the value of the amount of insurance premiums.

These include the following points:

• section 3 indicates incorrect SNILS of employees;
• several employees have the same SNILS number;
• the amounts of contributions in some columns are rounded to the value without kopecks, according to which there is a discrepancy between the amounts from section 1 and section 3.

This type of error may also appear if the Pension Fund of the Russian Federation transferred incorrect SNILS numbers to the tax office.

Ways to fix error 0400400011 in RSV

To correct error 0400400011 in the DAM, when the condition of equality of the value of the amount of insurance premiums is violated, it is necessary to check the personal information of employees. They are contained in section 3 of the RSV.

To do this, you can use the Internet service located on the official website of the Federal Tax Service. Based on the results of the check, it will be clear whether the correct information for employees is included in the DAM or not.

As a rule, errors relate to incorrect entry of full name, passport data and SNILS.

At the second stage, you need to compare the amounts of insurance premiums contained in section 1 with the amounts included in section 3. If there is no equality, you need to check:

• whether the total amount in section 1 is calculated correctly;
• whether all workers are included in section 3;
• whether insurance premiums for each specific employee are determined correctly and whether all payments are taken into account in the calculation.

After making all the corrections to the DAM, the report must be re-checked through special programs or services, and then the file must be sent to the tax office.

Time frame for fixing error 0400400011

Upon receipt of a notification from the tax office about the presence of error 0400400011 in the RSV, you must make changes to the calculation and send it again. The submission time depends on how the company initially reported.

If the DAM was submitted electronically, then the organization must send the corrective DAM no later than 5 days from the date of receipt of the tax notice. If the DAM was submitted in paper form, then this period is increased to 10 days (in accordance with clause 7 of Article 431 of the Tax Code of the Russian Federation).

If the company meets this deadline, then the date of submission of the DAM is considered the date of reporting for the first time, and there will be no penalty for being late. If the company does not meet this deadline, then it is considered that the reporting was submitted late, and the tax authorities will charge a fine of 5% of the amount of contributions that it must transfer according to the DAM. The minimum fine is 1 thousand rubles.

The video material provides information about the features of filling out the DAM in 2021:

Errors when submitting the DAM: incorrect reflection of state data

There are errors associated with incorrect reflection of certain personal information about employees in the DAM. Examples of such errors:

1. Failure to reflect in section 3 information about employees who are on maternity leave. Despite the fact that such employees do not actually carry out labor activities and contributions are not accrued for the benefits paid to them, they should be classified as insured persons and shown in the DAM.

1. Incorrect full name. and SNILS of employees. Incorrect full name. may be due to the fact that the employee got married, and her last name was not changed in personnel records (and ended up in the same form in the accounting program for compiling the DAM). An error in SNILS is rare. It usually occurs when you inattentively fill out the calculation manually.

1. Failure to reflect in the DAM information about the director - the only founder who does not have an employment contract with the business company. Despite the fact that the director in the case under consideration does not receive taxable payments (contributions are not accrued on dividends), data about him must be recorded in the calculation. Moreover, if the company does not have employees working under employment contracts at all, then it is necessary to submit a zero DAM, which will contain information only about the manager (letter of the Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07/17273).