PNED category code of the insured person in the Russian Federation

The submission of calculations for insurance contributions made to the Tax Service office must be submitted by the 30th day of the month following the reporting period, and this is stated in paragraph 7 of Article 431 of the Tax Code.

If the deadline for submitting this documentation falls on a weekend, then in this case it is possible to postpone it to the next working day. In this case, the reporting periods are the first quarter, half a year and nine months, after which full annual reporting is submitted.

Payments for insurance premiums can be submitted not only on paper, but also electronically. Companies and private entrepreneurs whose average number of employees exceeds 25 people must necessarily understand how to correctly submit this documentation in electronic format, while everyone else is given the opportunity to independently choose how to choose the option for submitting payments .

Thus, each of the four reports must be filed on the following dates:

Filling RSV-1

The third section of the new reporting includes information on each individual employee.

In particular, subsection 3.1 provides for the indication of personal information of employees to whom income is provided, namely, indicate them in the following lines:

060Individual payer number
070SNILS
080-100Full name in accordance with the information indicated in the passport
110Date of Birth
120Code corresponding to the nationality of the specified person
130Code corresponding to the gender of the specified person
140Code corresponding to the type of document used to prove identity
150Details of the specified document
160-180Information about a certain characteristic of the insured person corresponding to his data in the compulsory insurance system

Subsection 3.2 contains information on all payments in favor of employees, as well as accrued insurance premiums. It is worth noting that in column 200 of this subsection the category code of this person must be written down, indicated in accordance with Appendix No. 8 to the procedure that was approved by Order of the Tax Service No. ММВ-7-11/551.

Is it true that there is no limit on the accrual of insurance premiums in 2019? Read in our section of the site.

You can find out everything about zero SZV-M.

Codes of categories of insured persons in 2019 with explanation

Category codeDescription
HPPersons from whose payments pension insurance is provided. This category also includes those persons who perform their work duties under special conditions.
XOPersons whose payments ensure the payment of insurance premiums from business partnerships and companies operating in the field of practical use of the results of intellectual activity.
TVEZPersons for whom insurance premiums are calculated by legal entities and private entrepreneurs who have entered into an agreement with government authorities in special economic territories to conduct technical innovation or tourist and recreational activities.
ODITPersons for whom insurance premiums are calculated by legal entities conducting their own activities in the field of information technology. This category includes only domestic companies that develop and implement computer software, as well as databases via communication channels, regardless of what type of agreement is concluded with them.
ICSPersons for whom insurance premiums are calculated by legal entities conducting their activities in the field of development, research and implementation in accordance with the conditions prescribed in Federal Law No. 244, issued on September 28, 2010 (“Skolkovo”).
ASB
  • persons for whom insurance premiums are calculated by those entrepreneurs who operate under UTII and are engaged in organizing a pharmacy business and who have a license to conduct activities in the pharmaceutical field;
  • Also, these contributions are made by non-profit companies that have passed the registration procedure in accordance with current legislation and work for the simplified tax system, conducting activities in the field of social services, culture, education, mass sports, healthcare, as well as carrying out all kinds of scientific developments and research;
  • In addition, this category includes charitable companies operating on the simplified tax system.
BSECIndividuals who perform labor duties on floating vessels that have undergone the official registration procedure in the Russian International Register and receive appropriate payments for the fulfillment of their obligations.
PNEDPersons for whom insurance premiums are calculated by legal entities and private entrepreneurs working on the simplified tax system and conducting their activities in the field of production:
  • food products;
  • soft drinks;
  • clothing and textile products;
  • leather goods and footwear;
  • products that are a product of wood processing;
  • chemical products;
  • products made of rubber, plastic or any non-metallic mineral materials;
  • metal products;
  • electronic and optical equipment, machines and vehicles;
  • furniture;
  • goods for sports activities;
  • paper, cardboard, paper and pulp products;
  • musical instruments.

This also applies to those companies that operate in the fields of transport and communications, sports and personal services. Persons conducting their activities in the field of economic activity specified in the patent.

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

When combining modes

taxation or tariffs,
change of tariff
or status of a
foreign
, difficulties often arise in filling out the calculation of insurance premiums.

Let's figure it out together.

Application of multiple tariffs

The tariff code is determined from the applicable tax regime (OSNO, UTII, simplified tax system, unified agricultural tax) and the tariff at which insurance premiums are paid.

employer-insured and
codes of categories of
employees - insured persons.

one tariff during the year

, for example, basic and reduced or several reduced tariffs, then Appendix 1 and its subsections must be filled out for
each tariff separately
.

However, do not confuse the concepts of “more than one tariff” and “more than one tariff code”. Tax authorities in Letter No. GD-4-11/26795 dated December 28, 2017 explain that if a company pays contributions only according to basic tariffs, although it combines different tax systems, then you can fill out only one Appendix 1 to Section 1 and indicate in it any applicable code tariff.

Basic tariff codes for insurance premiums:

  • 01 - for a general system that applies the basic tariff,
  • 02 - for simplifiers who apply the basic tariff,
  • 03 - for imputed customers applying the basic tariff,

Example. How to fill out the calculation when paying contributions at the basic tariff and combining the simplified tax system and UTII.

The organization pays contributions to all employees at the basic tariffs, although it combines different tax regimes of the simplified tax system and UTII. In this case, when filling out the calculation, you need to fill out only one Appendix 1 to Section 1 and indicate in it the tariff code: 02 or 03.

How to fill out information about the insured person at different rates?

Information about the insured persons in the calculation of insurance premiums is filled out in Section 3. The section is filled out separately for each employee

. Information about an individual that is filled in is called personalized.

This section consists of two parts.

Subsection 3.1. Subsection 3.2.

In subsection 3.1. in addition to the employee’s personal data, the identity of the insured person

in OPS, OMS and OSS systems.

If this attribute changes over the last 3 months, if the employee was insured for at least one month, you must indicate “1 - yes”.

Example. Filling out lines 160, 170 and 180 of section 3.1. when the characteristics of the insured person change.

In April 2021, the employee had the status of a temporary stayer and was not insured in the compulsory health insurance system. In May and June, the foreigner’s status changed and he became a temporary resident. Now, starting in May, the employer must calculate insurance contributions to compulsory medical insurance from payments to this employee.

Then, when filling out the calculation for the 2nd quarter in subsection 3.1. in line 170, the sign of an insured person in the compulsory health insurance system must be indicated: 1 – yes.

In subsection 3.2. information is displayed on the amounts of payments to the employee for the last three months and insurance premiums for compulsory health insurance, indicating the category code of the insured person

.

The category code depends on the insurance premium rate and the status of a foreigner.

The table shows some employee category codes

Category codeDescription of employee category
For citizens of the Russian FederationFor temporary stayersFor temporary residents
HPVPNRVZHNREmployees of organizations and individual entrepreneurs on OSN and applying the basic tariff
Employees of organizations and individual entrepreneurs on the simplified tax system and applying the basic tariff
Employees of organizations and individual entrepreneurs on UTII and applying the basic tariff
ASBVPSBVZSBPharmacy organizations and individual entrepreneurs on UTII
PNEDVPEDVZhEDOrganizations and individual entrepreneurs using the simplified tax system using a reduced tariff
IP on a patent
CattleVPKSVZhKSParticipants of the free economic zone in Crimea and Sevastopol

The table shows that the category code for temporary stayers begins - VP

, for temporary residents -
residence permit
.

When filling out data for different tariffs, the required number of calculation lines is filled in.

Correspondence of tariff code to category code

Table of correspondence of the tariff code for insurance premiums for compulsory insurance to the code of the category of the insured person.

Categories of insurance premium payersTariff codeInsured person category codeTariff of insurance premiums for compulsory health insurance in 2021
Payers who are on OSN and apply the basic tariff of insurance premiums 01 HP

VZHNR

VPNR

22%
Payers who are on the simplified tax system and apply the basic tariff of insurance premiums 02
Payers paying UTII and applying the basic rate of insurance premiums 03
Organizations operating in the field of information technology 06 ODIT

VZHIT

VPIT

8%
Individual entrepreneurs using the patent tax system 12 PNED

VZhED

VPED

20%
Business entities that apply and implement the results of intellectual activity 04 XO

VZHHO

VPHO

8%
Organizations that have received the status of participants in the Skolkovo project 13 ICS

VZhTS

VPCS

14%
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities and paying UTII 09 ASB

VZSB

VPSB

20%
Non-profit organizations on the simplified tax system operating in the field of social services for citizens, education, healthcare 10
Charitable organizations using the simplified tax system 11
Organizations providing payments and other remuneration to ship crew members 07 BSEC

VZhES

VPES

0%
Payers of insurance premiums on the simplified tax system, whose main activity is specified in paragraphs. 5 p. 1 art. 427 NK 08 PNED

VZhED

VPED

20%
Residents of technology-innovation, industrial-production and tourist-recreational special economic zones 05 TVEZ

VZhTZ

USPTO

8%
Participants of the free economic zone in the territories of the Republic of Crimea and the city of Sevastopol 14 Cattle

VZhKS

VPKS

6%
Residents of the territory of rapid socio-economic development 15 TOP

VZhTR

VPTR

6%
Residents of the free port of Vladivostok 16 SPVL

VZHVL

VPVL

6%
Residents of the special economic zone in the Kaliningrad region 17 KLN

VZHKL

VPKL

6%
  • Insurance premium rates
  • Tariffs for temporary stays and residents
  • Correction of errors in the calculation of insurance premiums

Center for Accounting Services Comprehensive accounting support for organizations and individual entrepreneurs, registration and liquidation of legal entities, legal advice, etc. 353925 Russia Krasnodar region Novorossiysk st. Volgogradskaya, 47 8 (8617) 67-04-31 Center for Accounting Services Comprehensive accounting support for organizations and individual entrepreneurs, registration and liquidation of legal entities, legal advice, etc. 353925 Russia Krasnodar region Novorossiysk st. Volgogradskaya, 47 8 (8617) 67-04-31

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

Tsuprekov Artem

Head of the human rights department of the Assistance Service for Conscripts in St. Petersburg

178 588 .12.2019 Fitness category “B” - limited fit for military service - means that the conscript is exempt from conscription into the army, but can be called to military training or called up in the event of a declaration of war.

Where is the code of the insured person indicated?

Since the beginning of 2021, tax inspectorates have taken over the administration of insurance premiums. This means that all calculations for insurance premiums must be sent to the tax service. However, from the beginning of 2018 it is necessary to report using a new form.

One of the sections of the new form is the third section, which contains personalized information about insured employees. It is here that you must indicate the category code of the insured person.

Previously, codes had to be entered in the sixth section of the calculation using the RSV-1 form.

Code of the insured person in the Pension Fund of Russia

The category of the insured person in DAM-1 (approved by Resolution of the Pension Fund of the Russian Federation of January 16, 2014 N 2p) is indicated in subsection 6.4 of section 6 (clause 33.6 of the Procedure for filling out the DAM-1 form). And all existing codes can be found in Appendix No. 2 to the Procedure for filling out the RSV-1.

The most common category code for the insured person is HP. Stands for "hired employee". It is indicated in relation to persons - citizens of the Russian Federation by insurers who pay insurance premiums to extra-budgetary funds at the basic rates (Part 1.1, Article 58.2 of the Law of July 24, 2009 N 212-FZ). And if such employers employ foreign citizens or stateless persons, then they fall under the categories with codes VZHNR and VPNR.

Where to find codes of insured persons

All codes of insured employees that may be required when calculating insurance premiums can be found in the classifier, which is approved by Pension Fund Resolution No. 2p. This classifier is a table that contains the code, its decoding, as well as the necessary notes.

In addition to the codes of insured employees, this classifier includes:

  • Codes of special working conditions and territorial conditions;
  • Special codes assessment of working conditions;
  • Codes of grounds for calculating the length of service and for calculating early pensions.

Determining the category code of the insured person

The code that must be entered in the calculation depends on two factors:

  • Whether the employee is a foreign citizen;
  • At what rates does the company calculate insurance premiums?

Let's look at the most commonly used codes:

FebruaryMonTueWedThuFriSatSun
12
3456789
1011121314
  • 15
  • Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts
  • Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
  • Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
  • Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
16
17181920212223
242526272829
MarchMonTueWedThuFriSatSun
  • 1
  • Submit new annual reports to the Pension Fund - SZV-Stazh and ODV-1 Sample SZV-Stazh
  • Submit 2-NDFL declaration for employees to the tax office *annual* Sample 2-NDFL
  • Submit 6-NDFL declaration for employees to the tax office *for the year* Sample 6-NDFL
  • Submit a report to the Pension Fund *for the year* Report RSV-2 of peasant households (no individual entrepreneur required)
2345678
91011121314
  • 15
  • Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts
  • Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
  • Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
  • Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
16171819202122
2324252627
  • 28
  • Pay tax Income tax *for the year* Payments and receipts
  • Submit an income tax return *for the year* Income tax for LLC.xls
29
  • 30
  • Submit financial statements: Form No. 1 Balance sheet *for the year*. Form: Balance Sheet.XLS
  • Submit financial statements: Form No. 2 of the Profit and Loss Statement *for the year*. Form: Profit and Loss Statement.XLS
  • 31
  • For Organizations (not individual entrepreneurs): Pay the simplified tax system *for the year* Payments and receipts
  • For Organizations (not individual entrepreneurs): Submit a declaration of the simplified tax system *for the year* Declaration of the simplified tax system calculator + form
FirmEmployeeCode
Calculates contributions according to the basic tariffRussian citizenHP
Foreigner temporarily residing in the Russian FederationVZHNR
A foreigner temporarily staying in RussiaVPNR
The company is on a simplified basis and charges contributions in accordance with paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation Russian citizenPNED
Foreigner temporarily living in RussiaVZhED
A foreigner temporarily staying in the Russian FederationVPED
Pharmacies using imputation charge insurance premiums at a reduced rateRussian citizenASB
A foreigner temporarily living in the Russian FederationVZSB
A foreigner temporarily staying in RussiaVPSB

The most common category code for the insured person is HP. Its decoding is an employee.

Pharmacies on UTII: categories of insured persons in the Pension Fund

Pharmacy organizations and individual entrepreneurs on UTII, which have a license to conduct pharmaceutical activities, also have the right to apply reduced contribution rates in relation to payments to employees who are directly involved in this activity (clause 10, part 1, part 3.4 of article 58 of the Law of July 24. 2009 N 212-FZ). The following code is used:

  • ASB in relation to insured persons - citizens of the Russian Federation;
  • VZHSB – temporarily residing foreigners and stateless persons;
  • VPSB - temporarily staying foreigners and stateless persons.

Other codes

There are other codes that are not as common as the ones above:

  • FL – individual;
  • VZHSH – manufacturers of agricultural products;
  • VZhEN – unified agricultural tax;
  • VZHOI – organizations of disabled people;
  • VZHHO - household. societies, as well as households. partnerships;
  • VZhTZ - companies that are engaged in technical innovation activities;
  • VZHIT – companies that carry out activities in the field of information technology;
  • VZhES – ship crew members;
  • VZHMN – organizations of folk arts and crafts;
  • VJSI – mass media;
  • VZhTS - persons taking part in the Skolkovo project.
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