Deadlines for submitting calculations for insurance premiums in 2021: table

New ERSV form from 2021

The Federal Tax Service has approved a new form for calculating insurance premiums, the procedure for filling it out, as well as the electronic presentation format.
It applies from reporting for the first quarter of 2021. The previous form of calculation, approved by order No. ММВ-7-11/ dated October 10, 2016, is no longer valid.

In the new ERSV form, the composition of the appendices to section 1 has been reduced, and additional fields have appeared in several calculation sheets, for example:

• in section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation, a new field “Type of payer (code)” appears;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations to section 1” in the new form became Appendix 1.1;
• in Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1” below the field “Number of insured persons, total (persons)” a new field “Number of individuals from whose payments are calculated insurance premiums, total (persons)”;
• in section 3 “Personalized information about insured persons”, the “Adjustment number” field has been renamed to “Indicator of cancellation of information about the insured person”.

Also excluded from the calculation are two appendices (8 and 9) to section 1, which were previously intended for information necessary for the application of reduced insurance premium rates.

Also see “New ERSV form from 2021”.

Responsibility for violation of deadlines

If an organization sends a report too late or does not provide it at all, regulatory authorities have the right to impose penalties. For failure to provide the ERSV, the tax inspectorate is authorized not only to issue a fine, but also to block the institution’s current accounts.

The amount of the fine for violating the deadline for submitting reports on insurance premiums for the Federal Tax Service and the Social Insurance Fund is established according to the same principle: 1000 rubles or 5% of the amount of accrued insurance coverage for each month of delay, both for a full and incomplete month. The amount of the penalty should not exceed 30% of the amount of insurance payments.

When to submit the calculation in 2021: table with deadlines

The calculation of insurance premiums must be submitted no later than the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). If the date falls on a weekend or non-working holiday, then the due date is postponed to the first working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Who takes the RSV in 2021

The calculation form includes data on the calculation and payment of insurance premiums for compulsory pension insurance (OPI), compulsory medical insurance (CHI) and compulsory social insurance (OSS) - except for contributions for injuries remaining under the jurisdiction of the FSS, reflected in the 4-FSS report.

The DAM is submitted by payers making payments to individuals no later than the 30th day of the month (Clause 7, Article 431, Article 423 of the Tax Code of the Russian Federation) following the end:

• reporting period (1st quarter, half year, 9 months);
• billing period (calendar year).

Responsibility

If the deadline for submitting the ERSV is violated, a fine is possible - 5% of the amount of insurance premiums from this calculation for each full and partial month of delay. However, the minimum fine is 1000 rubles, and the maximum is no more than 30% of the amount of contributions (clause 1 of Article 119 of the Tax Code of the Russian Federation). A fine for an official is from 300 to 500 rubles or a warning (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

If you violate the deadline for filing the ERSV by 10 days, then Federal Tax Service employees may block the violator’s bank account. The taxpayer will be able to carry out transactions on the account again only after submitting a calculation of insurance premiums. Also see “Tax authorities have received the right to block accounts for payment of contributions.”

Read also

30.04.2019

Deadlines for submitting calculations for insurance premiums in 2021

We present the deadlines for submitting the DAM in the table:

*The deadline for submitting a report that falls on a non-working day (weekend or holiday) is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The calculation is also presented by the heads of peasant (farm) farms based on the results of the year (clause 3 of Article 432 of the Tax Code of the Russian Federation):

• for 2021 - until 01/30/2020;
• for 2021 - until 02/01/2021.

Calculation of insurance premiums is submitted electronically if the average number of employees at the end of the previous period (reporting or settlement) exceeded 25 people. If the staff is smaller, you have the right to choose whether to report electronically or on paper (Clause 10, Article 431 of the Tax Code of the Russian Federation).

We tell you where to submit RSV here.

Deadline for submitting the DAM report

The general deadline for sending the quarterly report on the DAM is indicated in paragraph. 1 clause 7 art. 431 of the Tax Code of the Russian Federation is the 30th day of the month following the reporting quarter. Thus, the DAM deadline for the 1st quarter of 2021 is set to 04/30/2018. But in this case, a number of factors that influence the rules for submitting the form should be taken into account:

• Despite the fact that 04/30/2018 is Monday, it is a non-working day. This is due to the postponement of days off this year to optimize the use of working time (Resolution of the Government of the Russian Federation No. 1250 of October 14, 2017). For the same reasons, 05/02/2018 will also be a day off.
• May 1 is a non-working (holiday) day in any year, since it is included in the list of non-working days given in Art. 112 Labor Code of the Russian Federation.
• According to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, any deadlines (including deadlines for submitting all types of reports) are transferred from a non-working day to the next working day.

Deadlines and rules for submitting the DAM

In accordance with Art. 431 of the Tax Code of the Russian Federation, the deadline for submitting reports is no later than the 20th day of the month following the reporting quarter. In accordance with this, the deadlines for submitting the DAM in 2021 are as follows:

• April 30 - for 1 quarter;
• July 30 - for 2 quarters;
• October 30 - for Q3;
• February 1, 2021 - for 4 quarters. (the date has been postponed because it falls on Saturday).

On January 1, 2021, amendments to the Tax Code of the Russian Federation, designated by Federal Law No. 325-FZ of September 29, 2019, came into force. In accordance with them, policyholders must generate and submit the DAM in electronic form if the number of personnel is more than 10 people. If the number of employees does not exceed the specified limit, then the calculation of insurance premiums can be transmitted in paper form.

In 2021 - a new form of payment

Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2021. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.

However, the draft provides that the new order will come into force on January 1, 2021 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2021.

ERSV deadlines in 2021: table

The calculation of insurance premiums must be submitted no later than the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). If the date falls on a weekend or non-working holiday, then the due date is postponed to the first working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

See the table for the final deadlines for submitting the ERSV in 2021:

Please note that due to non-working days, coronavirus and quarantine in 2020, the deadline for submitting the RVS for the 1st quarter of 2021 postponed Now it is 05/15/2020 inclusive.

The calculation is also presented by the heads of peasant (farm) farms based on the results of the year (clause 3 of Article 432 of the Tax Code of the Russian Federation):

• for 2021 - until 01/30/2020;
• for 2021 - until 02/01/2021.

Calculation of insurance premiums is submitted electronically if the average number of employees at the end of the previous period (reporting or settlement) exceeded 25 people. If the staff is smaller, you have the right to choose whether to report electronically or on paper (Clause 10, Article 431 of the Tax Code of the Russian Federation).

Responsibility for RSV

If the policyholder does not submit the DAM to the tax office on time, he will be punished in accordance with clause 1 of Art. 119 of the Tax Code of the Russian Federation. The fine will be 5% of the unpaid amount of insurance premiums, which is indicated in the RSV. The minimum amount of recovery is 1,000 rubles, and the maximum is 30% of the amount of insurance premiums.

Important! A fine is imposed for each full and partial month of delay in submitting the DAM.

In addition, in accordance with paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, the tax inspectorate has the right to block the current account of an organization. The Federal Tax Service sends a blocking request to the bank if the policyholder is late in submitting the DAM by 10 days after the deadline established by law.

Attention: new ERSV form from 2020

All policyholders, starting with reporting for the 1st quarter of 2021, must submit the ERSV using the new form .

In the new form, the composition of the appendices to section 1 was changed and new fields were added to some sheets of the DAM. In section 1 there are 9 applications left, there were 10. Some of them have been renamed.

You can download the new form from the link .

Also see “ New deadlines for submitting 6-NDFL in 2021. ”
Please note: calculations for insurance premiums must be submitted electronically if the number of employees for the billing or reporting period exceeds 10 people. Until 2021, electronic payments are required if the average number of employees is more than 25 people.

Deadline for submitting DAM for 9 months of 2021

The rule by which the deadline for reporting on the DAM is determined is enshrined in clause 7 of Art. 431 of the Tax Code of the Russian Federation - the report should be submitted to the Federal Tax Service no later than the 30th day of the month following the billing (reporting) period.

October 30, 2021 - the deadline for the reporting date for the DAM for 9 months - is a working day, therefore, transfers under clause 7 of Art. 6.1 of the Tax Code of the Russian Federation will not exist.

The government is still silent about the “coronavirus” shifts in reporting deadlines for the 3rd quarter. Taking into account that the situation with COVID-19 in our country is improving, most likely no postponements are expected, and therefore we will focus on the usual reporting deadlines.

Penalty for late submission of the DAM in 2021

The procedure for collecting a fine for late submission of calculations for insurance premiums is given in Art. 119 of the Tax Code of the Russian Federation: for policyholders (individual entrepreneurs and organizations), the amount of penalties is 5% of the amount of contributions not paid to the budget on time, for each full and partial month of delay, including the day the calculation is submitted.

If contributions are transferred on time, they will impose a minimum fine of 1,000 rubles. The maximum penalty limit is 30% percent of the unpaid contributions.

If the policyholder has not submitted the DAM to the tax office within 10 working days after the deadline for its submission has expired, the tax authorities may block the bank accounts of the violator (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Useful information from ConsultantPlus

See the ready-made solution - how to fill out and submit to the tax authority a calculation of insurance premiums.

Consequences of missing deadlines

If the deadline for submitting the ERSV is violated, a fine is possible - 5% of the amount of insurance premiums from this calculation for each full and partial month of delay. However, the minimum fine is 1000 rubles, and the maximum is no more than 30% of the amount of contributions (clause 1 of Article 119 of the Tax Code of the Russian Federation). A fine for an official is from 300 to 500 rubles or a warning (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

If you violate the deadline for filing the ERSV by 10 days, then Federal Tax Service employees may block the violator’s bank account. The taxpayer will be able to carry out transactions on the account again only after submitting a calculation of insurance premiums.

Read also

28.10.2019

Calculation of insurance premiums: who pays

Since 2021, tax authorities have been administering insurance premiums.
Therefore, the DAM report is currently an analogue of a tax return, filled out for three mandatory payments at once: insurance contributions for pension, social and compulsory health insurance. This report is submitted by all economic entities that make payments to employees (legal entities, entrepreneurs and “ordinary” individuals). An exception is made for individuals who pay for tutoring, childcare, nursing, and housekeeping services.

“Reportable” insurance premiums include those paid by individual entrepreneurs and legal entities that:

1. Individuals are hired under an employment contract.

The actual recipient of such contributions is the Pension Fund of Russia, the administrator (to whom contributions are transferred and who collects them in the prescribed manner) from 2021 is the Federal Tax Service.

The actual recipient is the FSS. He is also the administrator of contributions for injuries; the rest is collected, as in the case of pension contributions, by the Federal Tax Service.

The actual recipient is the Pension Fund, the administrator is the Federal Tax Service.

1. They order work or services from individuals under civil contracts.

Within the framework of such legal relations, which are under the jurisdiction of the Civil Code of the Russian Federation, the employer must pay contributions only for pension and health insurance programs. However, the payment of social contributions for injuries can be regulated by a civil contract (Clause 1, Article 20.1 of the Law “On Compulsory Social Insurance” dated July 24, 1998 No. 125-FZ).

The payer of these contributions submits the following reports:

• unified payment (for contributions for pension, social, except for contributions to injury, medical programs) to the Federal Tax Service;
• calculation of 4-FSS (for social contributions for injuries) in the FSS;
• forms SZV-STAZH, SZV-M, ODV-1 (for pension programs) in the Pension Fund of the Russian Federation.

Let us now study the deadlines for submitting these reports to government agencies.

The following must submit calculations for insurance premiums (DAM) (clause 7, 11 of Article 431, clause 1 of clause 1 of Article 419, clause 1 of Article 420 of the Tax Code of the Russian Federation):

• organizations that make payments to individuals under employment contracts, GAP for the performance of work (provision of services), as well as within the framework of author's order agreements and contracts named in paragraphs. 3 p. 1 art. 420 Tax Code of the Russian Federation;
• OPs vested with the authority to accrue and pay remuneration to employees, as well as other individuals, within the framework of the above-mentioned agreements;
• Individual entrepreneurs making payments to individuals under employment contracts, as well as under the above-mentioned contracts.

Deadlines for the DAM in 2021 and 2018 - 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.

To make it clearer and easier to navigate this issue, all the necessary dates are included in the table:

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).