The director's salary was not paid - there are no grounds for insurance premiums?

Who needs to submit insurance premium payments?

The obligation to submit calculations for insurance premiums is assigned to:

• Organizations (including foreign companies operating in Russia), as well as separate divisions of organizations;
• Entrepreneurs who make payments to individuals.

In this case, the calculation is presented regardless of the status of the insured persons to whom the above-mentioned persons pay remuneration, that is:

• Employees with whom employment contracts have been concluded;
• General Director (sole founder);
• An individual with whom a civil contract has been concluded, for example, a contract, a contract for the provision of services.

Let's consider organizations and entrepreneurs that have no employees and have suspended their activities. Tax authorities provide clarification on this issue. They proceed from the fact that upon registration an organization receives the status of an employer, so they are required to provide a report even if they do not conduct activities and do not have employees.

Important! Even if the organization has no employees and does not conduct business, they are required to submit a zero calculation for insurance premiums. This requirement does not apply to entrepreneurs. They must submit a zero calculation if they have employees who are not paid wages.

As for entrepreneurs, the situation with them is somewhat different. Entrepreneurs must submit a report only if they have employees. But in some cases, entrepreneurs still have to submit a zero report. For example, if an individual entrepreneur has an employee, but because he is on vacation at his own expense. In this case, you still need to provide a report, but it will only be zero. After all, even if the employee does not receive income, but only benefits, he still remains an insured person.

What kind of reporting does an LLC submit to the simplified tax system without employees?

The absence of employees does not exempt organizations using the simplified tax system from submitting reports. All simplifiers submit a declaration under the simplified tax system, accounting and statistical reporting in the standard manner. But some of the employee reports can be replaced with zero ones or filled in only with information about the founder. Let's consider all reports on employees that are required to be submitted.

Calculation of insurance premiums

If the organization has no employees, the calculation still needs to be submitted, but it can be filled in with zero indicators. The same is done if there are no payments to individuals for the last three months.

In the zero calculation you need to fill in:

• title page - information about the organization;
• section 1 (without attachments) - enter code “2” in line 001 and enter zeros in the lines “including for the last three months.” Fill out the remaining deadlines in the standard manner;
• subsection 3.1 - provide information about the head of the organization and each individual in whose favor there were no accruals. Place a dash in field 010;
• subsection 3.2 - put dashes along the lines.

The calculation must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting period.

Information on the average number of employees

Information on the average headcount (ASH) must be submitted by all LLCs to the simplified tax system, regardless of the presence of employees.

Previously, this was a separate report that organizations submitted to the tax office. Starting from the report for 2021, information on the SSC must be submitted as part of the calculation of insurance premiums (DAM) within the same time frame as provided for the DAM. Now the inspectorate will receive information on the number quarterly, rather than once a year.

Information about the insured persons

The Pension Fund regularly waits for information about insured persons and their insurance history. These are the forms SZV-M and SZV-STAZH. There are no zero forms of information. Even if the company only has a general director, who is also the sole founder and does not receive a salary, the SZV must be submitted to him. He is considered an insured person for pension insurance purposes.

Take SZV-STAZH once a year - before March 1. If the director does not receive a salary, enter the code “NEOPL” in the report. Submit the EDV-1 inventory along with the form.

Submit SZV-M monthly - before the 15th day of the month following the reporting month. Fill in the form with information about the founding director.

Calculation 4-FSS

Contributions for injuries must be reported quarterly to the Social Insurance Fund. LLCs without employees submit a zero form, in which only the title page and tables 1, 2 and 5 are filled out. If there are no indicators, it is enough to fill in dashes.

The founding director is included in the average number of employees, even if they did not pay him a salary or enter into an employment contract.

Certificates 2-NDFL and 6-NDFL

If the company does not have hired employees or none of them received income in the period under review, there is no need to submit a 2-NDFL certificate. Tax agents must also report on Form 6-NDFL, but if the organization did not accrue or pay money to individuals, then it does not have such status and does not have the obligation to submit calculations.

Zero 6-NDFL can be submitted on your own initiative, the inspectorate will accept it. It can also be replaced with an official letter to protect yourself from tax claims.

Procedure for filling out the zero calculation

The zero calculation form is used the same as for filling out the calculation with indicators, that is, the form approved on October 10, 2016 No. ММВ-7-11/ [email protected] In addition to the title page, the sections are filled out as follows:

• Section 1: the BCC for contributions is indicated, the remaining lines are filled with zeros and dashes. If the report is filled out electronically, then there is no need to enter a zero or a dash in the empty cells;
• Section 1, Appendix 1, subsection 1.1 and 1.2: the number of insured employees under medical and pension insurance is indicated. If there are no employees, zeros are entered;
• Section 1, Appendix 2: the number of insured workers under social insurance is indicated;
• Section 3, subsection 3.1: full name, INN, SNILS for employees with whom employment contracts and contract agreements have been concluded are indicated. Lines 160-180 contain information about whether the employee is insured or not, depending on this, sign 1 or 2 is indicated.

In addition to the report itself, it is accompanied by an explanation that no activities were carried out in the organization and no salaries were accrued. Based on this, insurance premiums were not calculated. It is not necessary to prepare such an explanation, but tax authorities may require information on the zero report (

Zero calculation

Payments in favor of insured persons are subject to insurance premiums. If in any period the company did not pay wages, the object of taxation of insurance premiums does not arise. But this does not mean that the company ceases to be an insurer and should not provide the Federal Tax Service with a calculation of insurance premiums. This also applies to the case when the only participant in the company is the general director, who does not receive payments or remuneration.

The Russian Ministry of Finance indicated that in this case the calculation will be with zero indicators, and reminded which sections and in what order need to be filled out. The following sections should be included in the “zero” calculation:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• subsection 1.1. “Calculation of the amounts of insurance contributions for compulsory pension insurance” and subsection 1.2. “Calculation of the amounts of insurance premiums for compulsory health insurance” of Appendix 1 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;
• Section 3 “Personalized information about insured persons.”

According to the procedure for filling out the calculation, in the absence of any indicator, quantitative and total indicators are filled in with the value “0” (“zero”), in other cases, a dash is placed in all familiar places of the corresponding field.

In personalized information about insured persons, if there is no data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation does not need to be filled out.

How to provide a zero settlement

You can provide a zero calculation either electronically or in paper form. The requirement to submit a report only in electronic form applies to organizations with more than 25 employees. You can submit a calculation on paper in the following ways:

• personally, this can be done by the manager or a person with the appropriate power of attorney;
• by post, in this case the letter is sent with a description of the attachment and notification of its delivery.

Director is the sole founder and calculation of insurance premiums

The sole founder of the company serves as its director without concluding an employment contract. No payments are made to him. The company has no employees. In a letter dated September 10, 2019 No. BS-4-11/ [email protected], the Federal Tax Service of Russia clarified whether a company in such a situation needs to submit a calculation for insurance premiums.

Payments for insurance premiums 1 are required to be submitted by payers of insurance premiums (Clause 7, Article 431 of the Tax Code of the Russian Federation). They are recognized as persons making payments and other remuneration to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, in particular within the framework of labor relations (subclause 1, clause 1, article 419, clause 1, art. 420 Tax Code of the Russian Federation).

Among the insured persons under compulsory pension, medical and social insurance are the heads of organizations, who are their only participants (founders), working under an employment contract (Clause 1, Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation", clause 1 of article 10 of the Federal Law of November 29, 2010 No. 326-FZ "On compulsory health insurance in the Russian Federation", subclause 1 of clause 1 of article 2 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

Since no employment contract was concluded with the director, the sole founder, and the company has no employees, the question arises: is it obliged to submit calculations for insurance premiums?

In Determination No. 6362/09 of 06/05/2009, the Supreme Arbitration Court of the Russian Federation explained that if the head of an organization is its sole founder, then labor relations with the director as an employee are formalized not by an employment contract, but by the decision of a single participant. According to the provisions of Art. 15 of the Labor Code of the Russian Federation, labor relations presuppose that an employee performs a labor function for a fee. In this regard, tax authorities came to the conclusion that the absence of a concluded employment contract with the head of the organization does not mean the absence of labor relations. And payments in favor of the head of the organization, including those who are its sole founder, are considered as payments made within the framework of labor relations.

Regarding the need to submit calculations for insurance premiums, specialists from the Federal Tax Service of Russia indicated the following. The Tax Code does not provide for the exemption of the payer of insurance contributions from the obligation to submit a calculation if during the settlement (reporting) period he did not make payments in favor of persons subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

The procedure for filling out the calculation stipulates that all insurance premium payers must complete the following: title page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and section 3 of the calculation. If there are no quantitative and total indicators for any calculation lines, the value “0” is entered. And in personalized information about insured persons, which does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the billing (reporting) period, subsection 3.2 of section 3 of the calculation is not filled out.

Similar explanations are contained in letters from the Ministry of Finance of Russia dated 02/13/2019 No. 03-15-06/10549, Federal Tax Service of Russia dated 07/16/2018 No. BS-4-11/ [email protected] , dated 04/02/2018 No. GD-4-11/ [ email protected] At the same time, officials note that by submitting calculations with zero indicators, the payer declares to the tax authority that in a particular period there were no payments and remunerations in favor of individuals who are subject to insurance premiums, and, accordingly, about the absence of insurance premium amounts, payable for the same period. Such calculations allow tax authorities to separate law violators from bona fide insurance premium payers and not hold the latter liable for failure to submit calculations.

So, regardless of whether an employment contract is concluded with the director, the sole founder, and payments are made to him or not, such a director is an insured person. And in the absence of payments in favor of such a director - the only employee, the company must still submit a calculation of insurance premiums.

Please note that from 2021, a new form of calculation for insurance premiums will be used, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / [email protected] (for more information about this, see “EZh-Accountant”, No. 41 , 2019). It stipulates that if there is no activity or there are no payments in favor of individuals, it will be necessary to submit only the title page, section 1 indicating “Taxpayer Type” without attachments and section 3 with zeros and dashes. The Russian Ministry of Finance recalled this in letter dated 10/09/2019 No. 03-15-05/77364.

1 The calculation form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected]

The legislative framework

Arguments in favor of charging insurance premiums, given by UPFR specialists:

• The current labor legislation does not provide for any exceptions to the established rule of paying wages at least every half month, and does not contain legal provisions allowing not to accrue wages to an employee.

Each employee with whom an employment contract has been concluded has the right to payment of wages, and the Labor Code of the Russian Federation does not provide for the waiver of this right. Any refusal of wages by an employee is invalid, and the employer’s decision to not pay wages is illegal.

The court of first instance supported the UPFR specialists, based on the fact that non-calculation and non-payment of wages does not relieve the policyholder from the obligation to calculate insurance premiums.

The appellate court overturned the court's decision and satisfied the company's demands, indicating that the basis for calculating insurance premiums is determined by actual payments made, and not by expected payments.

The founding director does not receive a salary: is it necessary to indicate this information in the zero DAM?

As is known, the object of taxation with insurance premiums is payments and other remuneration in favor of individuals who are subject to compulsory social insurance in accordance with current legislation, in particular, within the framework of labor relations (Article 420 of the Tax Code of the Russian Federation). The number of persons working under an employment contract includes managers who are the only participants (founders) of organizations. Such employees are classified as insured persons under compulsory types of insurance. This follows from the provisions of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ, Article 2 of the Federal Law of December 29, 2006 No. 255-FZ and Article 10 of the Federal Law of November 29, 2010 No. 326-FZ. Consequently, the organization must charge insurance premiums for payments to the general director - the sole founder and reflect them in the calculation of contributions.

What if there were no payments (for example, due to the suspension of the organization’s activities)? In such a situation, is it necessary to provide a zero calculation for insurance premiums, and include in it, among other things, information about the director - the only founder? Yes, it is necessary, the authors of the letter believe. The rationale is as follows. The Tax Code does not relieve policyholders from the obligation to file a DAM if they do not conduct financial and economic activities. Therefore, the organization must submit a zero calculation to the Federal Tax Service, even if it did not make payments to individuals during the reporting (calculation) period. Indeed, in such a situation, employees (including the director, who is the sole founder of the organization) do not cease to be insured persons.

By submitting a calculation with zero indicators, the policyholder declares the absence of payments and remunerations that are subject to taxation by insurance premiums, and, accordingly, the absence of paid contributions. Failure to submit zero reporting threatens the company with a fine of 1,000 rubles, the Ministry of Finance warned.

Also see “The director is the only founder: is it possible not to pay him a salary and not submit reports for him to the funds?”

Fill out, check and submit insurance premium calculations online

Please note: even if the organization has no employees, and the functions of the general director are performed by the only founder without salary (neither an employment nor a civil law contract was concluded with him), you need to submit not only the DAM, but also reporting in the SZV-M and SZV-STAGE. For more information about this, see “SZV-M for directors: the Pension Fund of Russia requires submission of reports even for those founding directors with whom there is no employment contract.”

Zero RSV for the sole founder

If the only participant in the company is the general director who does not receive payments or remuneration, he is still an insured person in the compulsory social insurance system. Information about it must be provided to the Federal Tax Service as part of the calculation of insurance premiums.

The compulsory insurance system involves: insurers - Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund; insured persons - individuals whose income is subject to contributions, entitled to benefits, free medical care and pensions; insurers - organizations and individuals making payments and other benefits to employees (Article 419 of the Tax Code of the Russian Federation).

The object of taxation of insurance premiums for payers of insurance premiums are payments and other remunerations accrued in favor of individuals subject to compulsory social insurance.

The object of taxation of insurance premiums for organizations is payments and remuneration in favor of individuals, in particular, under employment contracts and civil law contracts, the subject of which is the performance of work or the provision of services (clause 1 of Article 420 of the Tax Code of the Russian Federation).

Among the persons working under an employment contract, the laws on the relevant types of compulsory insurance, to which the authors of the commented letter refer, indicate heads of organizations who are the only participants (founders), members of organizations, and owners of their property. This means that these persons are classified as insured persons.