Calculation of insurance premiums for 2020 and changes from 2021

Reporting and settlement period in the Tax Code of the Russian Federation

In 2021, Chapter 34 “Insurance Premiums” continues to be in effect in the Tax Code. This chapter includes articles 419–432, which regulate the rules for calculating and paying insurance premiums. This chapter of the Tax Code of the Russian Federation, in particular, defines the concepts of reporting and settlement periods for insurance premiums in 2021. These concepts are disclosed in Article 423 of the Tax Code of the Russian Federation, namely:

• reporting periods are the first quarter, half a year, nine months of the calendar year;
• The billing period is the calendar year.

For insurance premium payers, these periods are needed to summarize the payment of premiums.

During the billing period of 2021, the accountant must form the basis for calculating insurance premiums (clause 1 of Article 421 of the Tax Code of the Russian Federation). The billing period consists of four reporting periods. At the end of each reporting period, interim results on the payment of insurance premiums are summed up, and reports are drawn up and submitted to the tax office.

When and where to submit insurance premium payments

RSV - quarterly report to the tax office. Submit your payment no later than the 30th day of the month following the reporting period. The reporting periods for insurance premiums are quarterly, half-yearly, nine months and calendar year. The calculation we submit includes indicators from the beginning of the year to the end of the reporting quarter. That is, the DAM for the second quarter includes data for six months, and for the third quarter - data for 9 months of 2021. The deadlines for submitting the calculation are as follows:

• for the 4th quarter (2020) - February 1, 2021.
• for the 1st quarter - April 30, 2021;
• for the 2nd quarter (half of the year) - July 30, 2021;
• for the 3rd quarter (9 months) - November 1, 2021;
• for the 4th quarter (2021) - January 31, 2021.

If the delivery day falls on a weekend or holiday, the due date is postponed to the next closest working day. This can be seen in the 2021 report. The deadline of January 30th falls on Saturday, so the date is postponed until Monday - February 1st.

The day on which you submitted the report to the tax inspector and received the acceptance stamp on the second copy is considered the day the calculation is submitted. When sent by mail, the day the post office accepted the package and stamped it. When sending by telecommunications - the day on which your TCS operator recorded the sending of the calculation.

Individual entrepreneurs and other individuals submit calculations to the tax office at their place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Reporting period in 2021

The reporting periods for insurance premiums are the first quarter, six months, 9 months of the calendar year and the calendar year (clause 2 of article 423 of the Tax Code of the Russian Federation). For those policyholders who do not pay benefits to individuals and transfer insurance premiums only “for themselves,” there are no reporting periods. We are talking about individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (subclause 2, clause 1, article 419 of the Tax Code of the Russian Federation).

They can pay insurance premiums either monthly or in a lump sum for the year. Moreover, the deadlines for the monthly payment of contributions have not been established, however, in general, the entire payment must be transferred no later than December 31 of the current year (clause 2 of Article 432 of the Tax Code of the Russian Federation).

However, if individual entrepreneurs attract employees, then they additionally calculate and pay insurance premiums from employee benefits. For such contributions, the billing period will consist of reporting periods. Based on their results, it is necessary to submit a calculation of insurance premiums, which was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551 (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Payment methods

Calculation of insurance premiums can be submitted on paper “by hand” at the tax office or by mail, but only if the average number of employees for the reporting period is no more than 10 people. Otherwise, the company faces a fine for violating the format.

If in the reporting period the average number of employees is more than 10 people, submit an electronic payment via the Internet using an enhanced qualified electronic signature.

Previously, all policyholders who had no more than 25 employees could submit a paper form.

Payment of contributions in the billing period

Payment of insurance premiums from payments to individuals assumes that during the billing period (year) you calculate and pay contributions in the form of monthly mandatory payments (clause 3 of Article 431 of the Tax Code of the Russian Federation).

We will give you the deadlines for paying insurance premiums in the 2021 billing period:

The deadlines for insurance premiums for OPS, VNiM, compulsory medical insurance and injuries are the same (clause 3 of Article 431 of the Tax Code of the Russian Federation, Article 22 of Law No. 125-FZ).

• 01/15/2021 – for December 2021;
• 02/15/2021 – for January;
• 03/15/2021 – for February;
• 04/15/2021 – for March;
• 05/17/2021 – for April;
• 06/15/2021 – for May;
• 07/15/2021 – for June;
• 08/16/2021 – for July;
• 09/15/2021 – for August;
• 10/15/2021 – for September;
• 11/15/2021 – for October;
• 12/15/2021 – for November;
• 01/17/2022 – for December.

Read also

31.01.2020

Form for a single calculation of insurance premiums for 2021

The calculation form for insurance premiums 2021 was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, KND code - 1151111. It is called “Calculation of insurance premiums” (DAM, ERSV).

The RSV contains information on payments for compulsory insurance:

• compulsory pension insurance (CPI), including at an additional rate, as well as additional social security;
• compulsory health insurance (CHI);
• compulsory social insurance in case of temporary disability and in connection with maternity (VNIM).

Where to enter the payer's tariff code in the calculation of insurance premiums

For the insurance premium payer code in 2021, two columns are allocated in the calculation of insurance premiums:

• Column 001 of Appendix No. 1 to Section 1 of the calculation. If during the reporting period a company or individual entrepreneur applied two or more tariffs, then you will need to fill out several applications No. 1;
• column 270 of section 3 of the calculation. This column contains a code that corresponds to the tariff for payments to employees who are subject to additional tariff contributions.

Contribution rate code in Appendix No. 1 to Section 1: sample

Sample section 3 indicating the contribution payer code

New codes to fill in

The Federal Tax Service of Russia also added new codes to Appendix No. 5 “Tariff Codes for the Payer of Insurance Contributions”:

• 20 – SMEs that apply reduced rates of insurance premiums (the code is used in relation to amounts subject to contributions at reduced rates);
• 21 – organizations and individual entrepreneurs that are exempt from insurance premiums for the second quarter of 2021;
• 22 are Russian organizations engaged in the design and development of radio-electronic products.

And in Appendix No. 7 “Insured Person Category Codes”:

• MS (VZhMS, VPMS - for foreigners) - in relation to individuals receiving payments from SMEs;
• CV (VZHKV, VPKV - for foreigners) - in relation to individuals receiving payments from organizations and individual entrepreneurs exempt from paying contributions for the second quarter of 2021;
• EKB (VZhEK, VPEC - for foreigners) - in relation to individuals receiving payments from organizations involved in the design and development of radio-electronic products.

Please note that tax authorities have already recommended these codes to employers in their letters. Therefore, they are used when filling out reports for the first half of 2021.

Read in the berator “Practical Encyclopedia of an Accountant”

Insurance premium payer rate codes

The procedure for filling out the calculation of insurance premiums

From 2021, the following changes to insurance premiums will be introduced:

• information on the average number of employees for 2021 is submitted to the tax authorities as part of the calculation of insurance premiums ( Federal Law No. 5-FZ dated January 28, 2020, Order of the Federal Tax Service of the Russian Federation dated October 15, 2020 No. ED-7-11 /
  [email protected] and
  Order Federal Tax Service of the Russian Federation dated October 15, 2020 No. ED-7-11/
  [email protected] );
• the maximum income limit for an individual from whom insurance premiums for VNIM and OPS are paid ( Resolution of the Government of the Russian Federation of November 26, 2020 No. 1935
  );
• for 2021-2023, fixed amounts of insurance premiums for compulsory health insurance and compulsory medical insurance have been established for categories of persons recognized as payers of insurance premiums who do not make payments and other remuneration to individuals ( Federal Law of October 15, 2020 No. 322-FZ
  ).

The procedure for filling out the calculation of insurance premiums:

The calculation form for insurance premiums is filled out by payers of insurance premiums or their representatives ( clause 1.1 of the Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]

):

• persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs, lawyers who have established a law office, notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, heads of peasant (farm) farms);
• heads of peasant (farm) households.

If the payer discovers in the Calculation submitted to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the Calculation and submit an updated Calculation to the tax authority ( clause 1.2 of the Order Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]

).

The title page of the Calculation is filled out by all payers. Section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1, Section 3 are included in the Calculation submitted to the tax authorities by persons making payments and other remuneration to individuals. Section 2 and Appendix 1 to Section 2 are included in the calculation submitted to the tax authorities by payers - heads of peasant (farm) households. Subsections 1.3.1, 1.3.2 of Appendix 1 to Section 1, Appendix 1.1 to Section 1, Appendices 5 – 8 to Section 1 are included in the Calculation submitted to the tax authorities when payers apply the relevant insurance premium rates. Appendices 3 and 4 to Section 1 are included in the Calculation submitted to the tax authorities when payers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (clauses 2.1 - 2.5 of the Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]

).

The calculation is completed on the basis of accounting data for income accrued and paid to individuals by payers. When filling out the title page, sections, appendices to sections, as well as subsections of appendices to the Calculation sections, the taxpayer identification number (TIN) and the reason for registration code (KPP) of the payer are entered in the “TIN” and “KPP” fields; in the "Page" field The serial number of the page is displayed. All values ​​of cost indicators reflected in sections 1 – 3, appendices 1 – 8 to section 1, appendix 1 to section 2 of the calculation are indicated in rubles and kopecks and should not have negative values. In the absence of any indicator, quantitative and total indicators are filled in with the value “O” (“zero”), in other cases a dash is entered in all familiar places in the corresponding field. When submitting a Calculation prepared using software, when printing on a printer, it is allowed that there is no framing of the acquaintances and dashes for empty acquaintances ( clauses 2.6 – 2.19 of the Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / [email protected]

).

Filling out calculations for insurance premiums by section:

• Title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension insurance and compulsory health insurance” to section 1;
• Subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• Subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• Subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• Appendix 1.1 “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;
• 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;
• Appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1;
• Appendix 4 “Payments made from funds financed from the federal budget” to section 1;
• Appendix 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix 5.1 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 3 (subparagraph 18) of paragraph 1 of Article 427 of the Russian Tax Code;
• Appendix 6 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix 7 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 15 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix 8 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation” to section 1;
• Appendix 9 “Information necessary for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational institutions of higher education in full-time study for activities carried out in a student detachment ( included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services” to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
• Appendix 1 “Calculation of the amount of insurance premiums payable for the head and members of a peasant (farm) enterprise” to section 2;
• Section 3 “Personalized information about insured persons.”

Additional materials:

– Navigators “Changes in legislation on insurance premiums 2021”;

–

Catalogs
"Insurance premiums";
–

Reporting
"Insurance premiums".

What is the deadline for reporting in 2021?

For policyholders, a single deadline has been established for submitting reports on insurance premiums - no later than the 30th day of the month following the reporting quarter, Art. 423 Tax Code of the Russian Federation. For 20187, you must report by January 30, 2019.

The forms of calculations now do not depend on the method of providing information; we present uniform terms in the table.

Each reporting period has its own code. For organizations that are undergoing reorganization (liquidation), the codes differ from the general ones. Enter the period code into the calculation of insurance premiums for 2021:

What has changed in the RSV form?

Changes to the new form were made by order of the Federal Tax Service of Russia dated October 15, 2021 No. ED-7-11/ [email protected]

A new field has appeared on the title page where you need to indicate the average number of employees of the organization for the past year.

Let us recall that Federal Law No. 5-FZ of January 28, 2021 amended Article 80 of the Tax Code, allowing information on the average number of employees to be submitted as part of the calculation of insurance premiums. The amendments came into force on January 1, 2021 and are applied from the submission of calculations for insurance premiums for 2020.

A new Appendix 5.1 has appeared “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 3 (subparagraph 18) of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.” This application is for IT companies. It was introduced in connection with a reduction in the insurance premium rate from 14% to 7.6%.

The new Appendix 5.1 applies to reporting for the first quarter of 2021. Be careful, you do not need to fill out this application for reporting for 2021.

Previously on the topic: New form of DAM from 2021: overview of changes