Calculation of insurance premiums for nine months of 2021

Who submits the RSV

Insurance premiums are calculated by everyone who makes payments to individuals: organizations and separate divisions, individual entrepreneurs and individuals without individual entrepreneur status. Be sure to submit a calculation if you have insured persons:

employees registered under employment contracts;
employees registered under civil law contracts (contractor agreement, service agreement);
director of the organization, even if an employment contract has not been concluded with him and he is the sole founder.

If the employer did not pay wages in the reporting quarter, he is still required to submit a report in zero format - the title page and empty sections 1, 1.1, 1.2 and 3. If the report is not submitted, the tax office will impose a fine of 1,000 rubles.

Checking the form for calculating insurance premiums in 2018

Filling out the form for calculating insurance premiums assumes the likelihood of violations by an authorized employee when drawing up the document. On this basis, policyholders need to check the form for submitting a single calculation for insurance premiums. This can be done in two accessible ways: using control ratios provided by the Federal Tax Service inspection, and also by uploading the report to specialized Internet resources such as Glavbukh, Bukhsoft, Zarplata-onlain and others.

Filling out the new form for calculating insurance premiums presupposes the ability to apply, when checking the calculation of insurance premiums 2018 (the form was presented above), the control ratios introduced into practice by two orders of the Federal Tax Service No. BS-4-11/4371, BS-4-11/12678.

Subsection 1.1 Appendix 1 gr. 3 = Subsection 3.2.1 page 240. How, using the specified ratio, to check the calculation of insurance premiums (you can use the link above). Used to check information about calculated contributions to pension insurance for individual employees.
Section 1 p.050 = Section 1, Division 1.2, Appendix 1 sum of all gr.1 p.060. How can you check the calculation of insurance premiums using the Federal Tax Service formulas using this ratio? At the same time, the amount of contributions for health insurance for the period under review is reflected for each individual tariff.

Today, the unified calculation report form for insurance premiums acts as one of the most important tax documents, revealing the main aspects of the calculation and payment of insurance premiums for hired personnel and is submitted to the fiscal control authorities at the place of registration of the policyholder and the place of actual payment of income to individual employees.

(Form) Calculation of insurance premiums 2018

(Sample) Calculation of insurance premiums 2018

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.

Calculation of insurance premiums for the 3rd quarter of 2021: form and sample filling

You must submit your DAM calculation for the 3rd quarter of 2021 to the Federal Tax Service. The new form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. This form (“new” it can be called purely conditionally) was used earlier, it should be used now.

The Federal Tax Service of Russia planned to adjust the calculation form and posted the project on the Unified Portal for posting draft regulatory legal acts. However, this project has not yet been adopted.

In general, the calculation consists of:

title page;
sheet for individuals who do not have the status of an individual entrepreneur;
and sections from the first to the third. The first and second sections have applications.

If policyholders made payments to individuals, then the calculation of insurance premiums in accordance with clauses 2.2, 2.4 “Procedure for filling out calculations for insurance premiums” must necessarily include:

title page;
section 1 - summary information on contributions payable;
subsections 1.1 of Appendix 1 to section 1 - “pension contributions”
subsection 1.2 health insurance contributions of Appendix 1 to section 1;
Appendix 2 to Section 1 - calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1;
section 3 - personalized accounting information.

All other annexes to Section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and Section 2 is filled out by the heads of peasant farms.

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.

The procedure for submitting a single calculation to the tax control authorities

The provision of a single calculation for insurance premiums (the form can be downloaded from the link below) is carried out at the end of each quarter, no later than the 30th day of the month following the expired reporting period. Accordingly, the form for calculating insurance premiums from 2021 will need to be submitted to the Federal Tax Service inspection 4 times: for 2017, for the 1st quarter of 2021, half a year and 9 months. Reporting for 2021 is required by January 30, 2021.

A sample of filling out the form “Calculation of insurance premiums” is provided by policyholders to the territorial fiscal control authorities. It is typical for organizations to submit a report to the Federal Tax Service at the place of actual registration, while individual entrepreneurs submit the reporting document to the tax authorities at the place of registration.

If an inspection by tax officials reveals irregularities in the preparation of a document, they contact the policyholder with a request for clarification. Updated forms for calculating insurance premiums for 2021 must reflect correct information, as well as the serial number of the update contained on the title page of the document.

You can generate a report in either paper or electronic format. For companies with more than 25 employees, only transfer of the document through TKS is allowed.

Do I have to take zero marks?

The calculation must be submitted even if no activity was carried out during the reporting period. The absence of activity and payments to individuals, the absence of movements on accounts does not cancel the obligation to submit settlements. It’s just that in such a situation a zero calculation is submitted to the tax office.

It is filled in:

Title page;
Section 1 (no appendices). In line 001 the code “2” is indicated. In the lines “including for the last three months” zeros are entered. All other lines are filled in in the standard order;
Section 3. Subsection 3.1 indicates the data of each individual. Field 010 remains empty. In the lines of subsection 3.2 of section 3, dashes are inserted.

Fines for violations when submitting payments

For violation of the delivery format, when an organization with more than 10 employees submits calculations on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 business days from the date the electronic notice is sent or 10 business days from the date the paper notice is sent to send an adjusted estimate. If these deadlines are violated, the calculation will be considered unsubmitted, which will result in a fine of 5% of the amount of contributions due.

For failure to submit a payment within 10 working days after the deadline for its submission, account transactions may be suspended.

If the payment is late, the tax office will fine the policyholder for each full or partial month of delay in the amount of 5% of the premiums payable. The total amount of the fine cannot be less than 1,000 rubles and more than 30% of the amount of contributions payable. For failure to submit a zero report, the fine will be 1,000 rubles.

Fines are distributed to the budgets of state non-budgetary funds in the same proportions as the insurance premium rates of 30%. For example, from 1,000 rubles, 733.33 rubles (22 / 30 × 1,000) will be sent to the Pension Fund budget.

New form of DAM from the report for 2021

The calculation form for insurance premiums in 2021 was updated by order of the Federal Tax Service of Russia dated October 15, 2020 N ED-7-11 / [email protected] The form has a KND number - 1151111. Detailed instructions for filling out the DAM are in Appendix No. 2 to the order. Filling out the form will require accuracy and attention, since errors in the calculation can lead to fines and the need to re-submit the DAM.

The main changes in the calculation affected the design of the form. It has become simpler and reduced by almost 1/3. Let's look at the innovations in more detail:

Title page. A new field “Average headcount” has appeared; this data will need to be provided in the DAM for each reporting and billing period. A separate report on the average number of employees was deleted.
Tariff codes and category codes of insured persons . Tariff codes that were introduced in the first half of 2021 were added to the order. For SMEs that pay contributions from payments above the minimum wage at reduced rates, the payer tariff code “20” and the insured person category codes “MS”, “VZhMS”, “VPMS” have been approved. For policyholders who have a zero premium rate, the payer tariff code “21” and the insured person category codes “KV”, “VZhKV”, “VPKV” were approved.
Appendix 5.1 . It is relevant for payers from the IT sector, who, as part of the tax maneuver, have received reduced insurance premium rates from January 1, 2021. The application is completed to confirm your compliance with the conditions for applying the reduced tariff. This applies to electronics, software and database developers.
New payer rate codes and category codes of insured persons for the IT sector . Developers of electronics, programs and databases who meet the conditions for applying reduced tariffs will enter the tariff code “22”. The codes for the categories of insured persons are as follows: “EKB” - individuals; “VZhEK” - persons from among foreign citizens or stateless persons temporarily residing in the Russian Federation, as well as temporarily staying refugees; "VPEC" - foreigners or stateless persons temporarily staying in the Russian Federation.

How to fill out section 1 and the required attachments to it

You should start filling out the calculation from Appendix 1 to Section 1, dedicated to contributions to the Pension Fund. It consists of subsections:

mandatory to fill out - 1.1 and 1.2;
filled in if there are indicators (calculation of contributions for additional tariffs) - 1.3 and 1.4.

Subsection 1.1 of Appendix 1 to Section 1

Let's consider a line-by-line algorithm for filling data.

Line	What to indicate
010	Number of insured persons - total from the beginning of the year and monthly breakdown for the last quarter
020	Number of employees who received insurance premiums
021	Number of workers whose income exceeds the marginal base
030	The amount of employee income on which insurance premiums are calculated, from the beginning of the year, for 3 months and on a monthly basis. Don't forget to exclude non-taxable payments, for example, under a lease agreement
040	The amount of income not subject to insurance contributions, for example, compensation or hospital benefits. For a complete list of such income, see Art. 422 Tax Code of the Russian Federation
050	Difference between page 030 and 040
051	An amount exceeding the maximum base for calculating contributions
060	The calculated amount of insurance premiums (multiplying the data on line 050 by 22%)
061, 062	Breakdown of the amount of assessed contributions, calculated from amounts not exceeding the maximum base and exceeding it

Subsection 1.2 of Appendix 1 to Section 1

Fill out subsection 1.2 in the same way, but only for health insurance contributions. The subsection is required to be filled out, even if you apply a reduced tariff of 0%.

Appendix 2 to section 1

Social insurance contributions are calculated here. In this case, enter the appropriate code in page 001:

1 - if you work in the region where the Social Insurance pilot project is being conducted, i.e. if Social Insurance pays sick benefits directly to employees;
2 - if you calculate and pay benefits yourself, and pay with the Fund by offset.

Fill in lines 010-050 with the relevant information from subsection 1.1. Complete lines 051-054 only if you belong to the organizations listed there.

To fill out line 060, multiply the values of line 050 by the tariff of 2.9%. On page 070, indicate the amount of costs for paying benefits, and on page 080, the amounts reimbursed by Social Insurance. These lines are filled in only by those policyholders who indicated the value “2” on page 001.

If your company does not participate in the pilot project, then the amount of contributions can be reduced by the amount of benefits. Record these indicators on page 090.

The indicators on page 090 are always positive, even if contributions to the fund exceeded the amount of calculated insurance premiums. If the program automatically fills in a line with negative indicators, this will be considered an error and the calculation will have to be clarified (letter of the Federal Tax Service dated August 23, 2017 No. BS-4-11/16751).

To indicate negative values, put the value “2” in the “sign” field on page 090. If the amount of contributions is due, record the code “1”.

Section 1

Now you can fill out section 1. It contains the OKTMO code according to the territorial place of registration of your company, as well as budget classification codes (KBK) for the calculated amounts of insurance premiums. BCCs consist of 20 characters and should be checked especially carefully. After all, if a payment is submitted with incorrect codes, payments and charges will end up in different personal accounts. At the same time, an overpayment on one card and an underpayment on another will appear in the tax database, which threatens the accrual of penalties. To make adjustments, you will have to submit an amendment.

Check the codes for each type of insurance premium:

pension insurance (PPI) - 182 1 0210 160;
medical insurance (CHI) - 182 1 0213 160;
social insurance (OSS) - 182 1 0210 160.

In this section, also indicate the amount of contributions by type of insurance for 9 months of 2021 and broken down by month. Check that negative values are not automatically transferred to pages 110-123.

How to fill out the RSV

Fill out the fields in the calculation from left to right, starting with the first acquaintance. Indicate monetary amounts in rubles and kopecks. If you fill out the calculation manually, use blue, black or purple ink. If you fill out the calculation on a computer, use capital block letters, Courier New font size 16-18; if there are no indicators, there is no need to put dashes and zeros. If there are no indicators, put zeros (for amounts) or dashes (for text) in the cells. When filling out, you don’t have to put anything on your computer.

Those dismissed in the DAM report are indicated in section 3 of the calculation: it lists all persons in whose favor payments were made in the reporting period and employees dismissed in the previous reporting period. The attribute of the insured person for dismissed employees “1” must also be indicated.

After filling out the calculation, number the pages consecutively, regardless of the absence of sections to be filled in or their number. At the end of the article we provide a sample of a completed calculation for an organization with two employees.

Calculation of insurance premiums (filling example)