DAM zero report for 2021: form and sample

Do I need to submit a zero RSV?

The calculation of insurance premiums contains information about the insurance premiums calculated and paid for employees during the reporting period. The DAM, both zero and with accruals, is surrendered in relation to:

• employees with whom employment contracts have been concluded;
• citizens working under civil law contracts;
• individuals with whom agreements have been concluded on the alienation of the exclusive right to certain results of intellectual activity, publishing license agreements, as well as license agreements on granting the right to use the results of intellectual activity;
• authors of works within the framework of an author's order agreement.

Persons required to submit the DAM include:

• organizations - regardless of the presence of employees;
• separate divisions of Russian companies (OP) - if they independently transfer salaries to their employees and pay insurance premiums from them;
• OP of foreign companies - if they operate on the territory of the Russian Federation;
• Individual entrepreneur - if there are employees;
• heads of peasant farms - regardless of the presence of employees;
• individuals without individual entrepreneur status - if they have employees.

The fact of payment of income to employees and payment of insurance premiums from it does not matter for the delivery of a zero RSV. The report is always submitted when there are employees. If contributions from income have not been paid, you need to submit a zero RSV to the Federal Tax Service.

How to pass a zero RSV

Starting from 2021, the DAM is provided to the tax office at the location of the organization. Previously, the report was submitted to the Pension Fund.

Here's how to send a zero calculation for insurance premiums (Article 431 of the Tax Code of the Russian Federation):

• by mail;
• in electronic form via TKS;
• submit it during a personal visit to the tax office.

The DAM is submitted on paper only if the number of employees of the company does not exceed 10 people (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Example
LLC “Company” does not operate. The company has 26 employees. All of them have been on leave without pay since 01/01/2020.

The LLC sends the RSV in electronic form through the TKS operator, signing with an electronic digital signature of an authorized person. The report sending service checks how correctly the report is completed. If after filling out the zero calculation for insurance premiums is not uploaded, you need to check the correctness of filling.

Zero RSV form for 2021

Zero RSV for 2021 is submitted using the updated form. Changes were made by Federal Tax Service Order No. ED-7-11/ [email protected] to Federal Tax Service Order No. ММВ-7-11/ [email protected] , approving the current calculation form.

Zero RSV form for 2021

From 01/01/2020, when submitting a zero DAM, you need to fill out (Letter of the Ministry of Finance of the Russian Federation dated 10/09/2019 No. 03-15-05/77364):

• title page;
• Section 1 (in the “Type of Payer” field, indicate “2”, which means no payments and other remuneration in favor of individuals in the reporting period);
• Section 3 (include dashes and zeros).

There is no need to fill out appendices to Section 1.

SNT

In accordance with paragraph 1 of Article 20 of the Federal Law of April 15, 1998 N 66-FZ “On horticultural, gardening and dacha non-profit associations of citizens”, the governing bodies of a horticultural, gardening or dacha non-profit association are the general meeting of its members, the board of such an association, the chairman of its board .

The chairman of the general meeting of members of a horticultural, gardening or dacha non-profit association (meeting of authorized representatives) is elected at a general meeting of members of such an association.

The provisions of Article 16 of the Labor Code determine that in cases and in the manner established by labor legislation and other regulatory legal acts containing labor law norms, or the charter (regulations) of an organization, labor relations arise, in particular, as a result of election to a position.

In accordance with Article 17 of the Labor Code, labor relations arise as a result of election to a position if election to a position requires the employee to perform a certain labor function.

Thus, since the provisions of Federal Law N 66-FZ entrust the chairman of the board of a horticultural, gardening or dacha non-profit association to perform certain functions in this elective position, his activities can be classified as the labor activities of an individual.

In addition, it should be noted that the heads of organizations who are the only participants (founders), members of organizations, including the chairman of the board of a horticultural, gardening or dacha non-profit association , by virtue of the provisions of Federal Laws of December 15, 2001 No. 167-FZ and No. 255 -FZ are recognized as insured persons. Taking into account the above, in the absence of payments and other remuneration in favor of individuals during the billing (reporting) period, the DAM submitted by the horticultural, gardening or dacha non-profit association for the reporting (calculation) period should be attached to Section 3 for the chairman of the board of the horticultural, gardening or dacha non-profit association non-profit association by filling out the appropriate lines 010 - 180 of subsection 3.1 of the calculation in the prescribed manner.

How to submit a zero RSV for 2021

The delivery of a regular RSV is directly tied to the number of employees to whom income is paid. If there are more than 10 of them, then the report is submitted only in electronic form; if there are 10 or less, submission of the DAM on paper is allowed.

The zero RSV is not tied to the number of employees, since the reason for its presentation is the lack of payments in general. This means that you can submit it:

• On paper.

You can submit the report to the Federal Tax Service in person, through a representative, or by sending a registered letter with a list of attachments.

• In electronic form.

The DAM in the form of an electronic document is sent to the Federal Tax Service via telecommunication channels through electronic document management operators. Before this, the report is signed with an electronic signature.

The employer chooses the delivery method at his own discretion.

Common mistakes in RSV

Incorrect employee data

The discrepancy between the data of insured persons submitted by organizations and individual entrepreneurs and the information contained in the Federal Tax Service is a common basis for refusal to accept the DAM. This error occurs for two reasons:

1. Incorrect information was transferred to the Federal Tax Service from the Pension Fund. In this case, the organization must provide copies of supporting documents so that inspectors can correct the information in their system manually.
2. The insurers themselves make mistakes. It is necessary to submit an updated calculation with correct information.

Discrepancy in the amount of contributions in general and for individual employees

If such a discrepancy is identified, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then it is necessary to submit an updated calculation.

Inconsistency between RSV and 6-NDFL data

Despite the fact that in many cases the data in these reports does not coincide for objective reasons, they can still request clarification on them. If it turns out that the discrepancy arose due to an error, you will have to submit an updated DAM.

Failure to submit a zero report

Some policyholders believe that if there are no indicators, there is no need to submit a report. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero DAM. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals during the reporting period.

Is it required to submit a zero calculation for insurance premiums to the Federal Tax Service in 2021? Do tax authorities really have the right to block a current account for failure to submit zero reports? Which sections of the zero calculation need to be completed? Are there official clarifications on these issues or should you consult your inspectorate? You will find thoughts on this topic in this article, and you will also be able to make zero calculations.

Requirements for filling out the DAM for 2021

When filling out a zero RSV, you must adhere to certain requirements. They are listed in the Procedure for filling out the calculation, approved. By Order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] (as amended by the Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected] ):

• The calculation is filled out in capital block letters from left to right.
• If data is entered by hand, you can only use blue, black or purple pens. Other colors cannot be used, since the machine will not recognize the information and the report will have to be redone.
• When filling out the RSV on a computer, use Courier New font with a height of 16–18.
• Do not use any corrective or similar products. If an error is made in the calculation, it is better not to correct it, but to redo the sheet completely.
• Also, do not staple printed sheets with a stapler or paperclip if they violate the integrity of the sheet and the barcode at the top of the page. The best option is to submit the calculation for verification in a file.
• Each sheet of the report must be printed on a separate page.
• Each page must be numbered in continuous order, starting with the title page.
• In the fields where you need to indicate quantitative or total indicators, put “0”, and in all others - a dash. If the report is generated using software, then dashes can be omitted.

Zero calculation example

So, the Procedure for filling out calculations for insurance premiums, approved. Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 stipulates that all payers of insurance premiums must fill out the title page. The remaining sections, subsections and applications are formed depending on the situation (availability of payments, applicable tariff, etc.). This follows from paragraphs 2.2 – 2.8 of the Procedure for filling out the calculation.

Let's turn to the Format required for submitting calculations for insurance premiums electronically, approved by Order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551. The format stipulates that the “Last Name” and “Name” of an individual in Section 3 are required elements.

Thus, it turns out that submitting a completely empty calculation without a single individual is pointless. It will not pass format-logical control. It can be assumed that the zero calculation for insurance premiums submitted to the Federal Tax Service in 2017 should include at least one individual. This could be the founder, who is the general director (even if he does not have an employment contract and does not receive payments from the organization). Let's give a possible example of filling from a similar situation.

• title page;
• Section 1 “Summary of the payer’s obligations for insurance premiums”;
• Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance to Section 1”;
• subsection 1.2 “Calculation of contributions for compulsory health insurance”;
• 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” (and its subsections 3.2 and 3.2.2).

Here is what a sample of a zero calculation for insurance premiums in such a situation might look like: in the total and numerical indicators, we will put zeros and dashes (if the calculation is “on paper”). As for the general director, we will show him in section 3:

We will indicate “NR” as the category code of the insured person of the founder, who is the general director. Since this is the code intended for insured persons. There is no special code for founding CEOs.

Next, you can download a fully completed sample of a zero calculation for insurance premiums, which is submitted to the tax office in 2021. However, please be aware that the position of the authorities (when available) may differ from the above.

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Filling out section 1

In section 1, fill in:

• page 010 - OKTMO code by which insurance premiums were transferred.

The code must be specified in accordance with the Classifier, approved. By Order of Rosstandart dated June 14, 2013 No. 159-st. You can also find out OKTMO using a free service on the website of the Federal Tax Service of the Russian Federation.

• page 020 - BCC for the payment of contributions to the OPS.

Filling out section 3

Fill out Section 3 of the zero RSV for each employee you have (Letter of the Ministry of Finance dated September 2, 2020 No. 03-15-06/76812).

Sample zero DAM for 2021

If you have any unresolved questions, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

Penalties for zero DAM 2021

Let's sum it up

• Zero RSV for 2021 will need to be submitted if income was not paid to employees during the year, but employment and civil law contracts with them continued to be valid.
• It is also necessary to submit a zero RSV to the heads of peasant farms that do not have employees and organizations with a single founder-general director, even if an employment contract has not been concluded with him and his salary is not paid.
• The zero RSV for 2021 must be sent to the Federal Tax Service no later than 02/01/2021 (transferred from non-working Saturday 01/30/2021).
• In the zero RSV you need to fill out the title page, sections 1 and 3.

If you find an error, please select a piece of text and press Ctrl+Enter.

Who is required to submit payments to the Federal Tax Service in 2017?

• organizations and their separate divisions;
• individual entrepreneurs;
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

A single calculation must be submitted to the tax office by all those who have insured persons, namely:

• employees who work on the basis of employment contracts;
• the general director is the sole founder;
• individuals - executors under civil contracts (for example, contract or service agreements).