Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not just for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for 9 months must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been used since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

Calculation for 9 months: which sections and who fills them out
Title page	Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Code	Where is the payment submitted?
112	At the place of residence of an individual who is not an entrepreneur
120	At the place of residence of the individual entrepreneur
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of the notary engaged in private practice
124	At the place of residence of the member (head) of the peasant (farm) enterprise
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of the separate division
335	At the location of a separate division of a foreign organization in Russia
350	At the place of registration of the international organization in Russia

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the citizen of the Russian Federation in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
  • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• 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”;
• subsection 1.4 “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.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit (RUB 876,000);
  • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See.html
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons for 9 months of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:
  • amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for 9 months of 2017
• on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

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Insurance premiums - 2017: studying together

Sick leave in the new Calculation of insurance premiums

Tatiana:

— I have a question about filling out the Calculation of Insurance Premiums. The organization has sick leave, but we pay contributions in case of temporary disability and in connection with maternity in full, i.e. We do not offset liabilities for the amount of these sick leaves. We reimburse expenses for sick leave later upon application. How should Section 1 be filled out on lines 110-113 and 120-123? Do you need to show the difference between the contributions payable and the amount of sick leave expenses, or is it possible to show the full amount of calculated contributions based on terms 110-113? Just like in Appendix 2 on line 090, do you need to show the difference with code 1 or 2, or can you indicate the full amount of calculated and transferred contributions?

"Main book":

— Let's start with the fact that the amount of actually transferred contributions is not shown in the calculation.

Even if you transfer the accrued amount of contributions to the budget, in the calculation you still need to show the amounts of benefits and reduce the accrued contributions by them. If you do not do this, but show only the accrued amounts of contributions, then they will automatically be considered the amounts of contributions that need to be paid to the budget. And if so, then you will not be able to demand compensation from the FSS.

After all, after you submit a calculation of contributions to the Federal Tax Service, it will transfer to your FSS department Appendices 2 - 4 to Section 1 of the calculation with data on accrued contributions to VNiM and paid benefits (clause 16, article 431, clause 6, art. 6.1 of the Tax Code of the Russian Federation, clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/11@, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P dated July 22, 2016).

And the FSS will easily compare the data reflected in the calculation with the data that you showed in the documents submitted to the FSS, in particular, in the calculation certificate and in the breakdown of expenses for the payment of benefits (Part 3, Article 4.6 of Law No. 255-FZ, clause 1, 2(1), 3 of the List, approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n, Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029). The figures indicated in the calculation of contributions and in the documents submitted to the Social Insurance Fund for reimbursement of benefits must be the same.

For more information about these documents, as well as about the current procedure for offset and return of excess expenses for the payment of benefits over the accrued amount of contributions to VNiM, read the answer to the question “Offset of sick leave against contributions and return of overpayment.”

Thus, you need to show in Appendix 2 (section XI of Appendix No. 2 to the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551@):

On line 060 - accrued contributions from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 070 - accrued benefits from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 080 - the amount of compensation received from the Social Insurance Fund since the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 090 - the difference between accrued contributions (line 060) and benefits (line 070), plus line 080. As a result, you will get:

Either the amount payable to the budget is sign 1;

Or the amount of expenses exceeding contributions - sign 2.

And after that, you transfer the data from line 090 of Appendix No. 2 to section 1 of the calculation (clauses 5.16 - 5.21 of Appendix No. 2 to the Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016):

Transfer amounts with attribute 1 to lines 110-113 of section 1;

Amounts with sign 2 - in lines 120-123.

In this case, at the end of the reporting period, you should have either the amount payable to the budget (line 110 is completed) or the amount of excess expenses (line 120 is completed). You cannot fill in lines 110 and 120 at the same time. It is also not allowed to simultaneously fill in lines 111 and 121, lines 112 and 122, lines 113 and 123.

In what cases should payers of insurance premiums fill out line 120 “Additional insurance premiums since the beginning of the billing period, total” in the PFR RSV-1 calculation? How are its indicators related to the indicators in section 4 of the said calculation? The answers to these questions are in the article.

The PFR RSV-1 calculation form was approved by order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n

The policyholder fills out line 120 of section 1 “Calculation of accrued and paid insurance premiums” in two cases. They are listed in clause 7.3 of the Procedure for filling out calculations for insurance contributions for compulsory pension and health insurance (form RSV-1 PFR), approved by Order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n (hereinafter referred to as the Procedure).

The first case is additional accrual based on inspection reports.

As part of an on-site inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct an on-site inspection was made (Part 9, Article 35 of the Federal Law of July 24, 2009 No. 212-FZ) can be checked.

The policyholder fills out line 120 of section 1 of the RSV-1 Pension Fund form if two conditions are met:

He was accrued additional insurance premiums based on inspection reports (office and (or) on-site);
- in the reporting period, decisions to bring him to justice came into force.

If the demand for payment of arrears of insurance premiums is sent to the policyholder not based on the results of an audit (there are no acts or decisions), line 120 is not filled in. In this case, the payer must pay it, and he does not need to submit an updated calculation to the Pension Fund in the form of RSV-1 Pension Fund.

The second case is that additional charges were made by the policyholder himself. The policyholder fills out line 120 of the RSV-1 Pension Fund form, if he independently calculated additional insurance premiums after discovering that he did not reflect or did not fully reflect the information, and also errors leading to an underestimation of the amount of insurance premiums, payable for previous reporting periods in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law No. 212- Federal Law).

In both cases, except for line 120 of section 1 of the RSV-1 PFR form, the policyholder must fill out:

Line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” of Section 1;
- Section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”

Let's take a closer look at the procedure for filling out lines 120 and 121 of section 1 and section 4 of the RSV-1 Pension Fund form.

Filling out line 120 of section 1 of the RSV-1 Pension Fund form

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (based on inspection reports or independently identified an error that led to an underestimation of the amount of insurance premiums), it must show the additional accrual of insurance premiums on line 120 of the RSV-1 PFR form:

For the insurance part of the labor pension (column 3);
- the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by individual categories of payers who pay insurance premiums at an additional rate. They indicate:

In column 5 - the amounts of contributions accrued in accordance with Part 1 of Article 58.3 of Law No. 212-FZ;
- in column 6 - with part 2 of article 58.3 of Law No. 212-FZ.

Additional charges in columns 5 and 6 are reflected only for 2013, since insurance premiums at additional rates of 4 and 2% on payments to employees with special working conditions who are entitled to early retirement have been paid by insurers only since 2013 (clauses 1 and 2 of Art. 33.2 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Filling out line 121 of section 1 of the RSV-1 Pension Fund form

IN column 3 Line 121 reflects the amounts of additionally accrued insurance premiums from amounts exceeding the maximum base value for calculating insurance premiums. Insurance premiums for compulsory pension insurance for amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.2 of Law No. 212-FZ). They began paying insurance premiums at a rate of 10% in 2012 (Part 1, Article 58.2 of Law No. 212-FZ). Consequently, additional accrual of insurance premiums from amounts exceeding the maximum base value is possible only starting from 2012.

Let us remind you that insurance premiums paid at a rate of 10% are intended only to form the solidary part of the tariff of the insurance part of the labor pension.

Policyholders applying reduced insurance premium rates are exempt from paying insurance premiums at a rate of 10%

Columns 4, 5, 6 and 7 Line 121 is not filled out by policyholders under any circumstances (this is not provided for by the PFR RSV-1 calculation form itself).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012, including at the 10% tariff, he must reflect this amount in the PFR’s DAM-1 calculation for the current reporting period:

In column 3 there are 121 lines;
- column 6 of section 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years policyholders did not accrue contributions at the additional 10% rate.

Limit values ​​of the base for calculating insurance premiums

The maximum value of the base for calculating insurance premiums, established by Part 4 of Article 8 of Law No. 212-FZ, is indexed annually (from January 1 of the corresponding year) taking into account the growth of average wages in the Russian Federation.

In 2012, the maximum value of the base was 512,000 rubles. (Resolution of the Government of the Russian Federation dated November 24, 2011 No. 974), in 2013 it is equal to 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276).

If the policyholder’s situation does not apply to either the first or second case (for example, the requirement to pay arrears in contributions was not sent to him based on the results of an audit), there is no need to fill out section 4

Filling out section 4 of the RSV-1 Pension Fund form

Column 2. Payers of insurance premiums who filled out line 120 of section 1 of the RSV-1 Pension Fund form must also fill out section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as the basis for additional accrual of insurance premiums in column 2 of section 4 of the RSV-1 Pension Fund form, they will indicate:

1 (when additionally accruing insurance premiums based on inspection reports);
- 2 (with independent additional assessment of contributions).

Section 4 needs to be filled out only when the amount of contributions is adjusted, but the base for their calculation does not change. If the basis for calculating insurance premiums has changed, an updated calculation must be submitted. Additional charges with a minus sign are not reflected in section 4.

Example 1

In November 2012, the payer of insurance premiums submitted to the Pension Fund an updated calculation in the form of RSV-1 Pension Fund for the first quarter of 2012. During a desk audit of this calculation, the Pension Fund came to the conclusion that the organization unlawfully applied reduced rates when calculating insurance premiums for 2012, which led to an underestimation of the amount of insurance premiums.

Based on the results of the inspection, an act dated January 21, 2013 was drawn up and a decision was made on February 19, 2013 to hold the insured accountable for violating the legislation of the Russian Federation on insurance premiums. Based on the decision of the organization, additional insurance premiums for 2012 were accrued. How to reflect the additional accrued amount of insurance premiums in the calculation using the PFR form RSV-1?

Solution

Since the decision to hold the policyholder liable was dated February 19, 2013 (the deadline for submitting the calculation in the RSV-1 Pension Fund form for 2012 expired on February 15, 2013), the policyholder must show the additional accrual of insurance premiums for 2012 in the calculation for the first quarter of 2013.

In this case, the amount of insurance premiums is adjusted, but the base for their calculation does not change. Consequently, the payer of insurance premiums must reflect the additional accrued amount of insurance premiums:

According to line 120 “Additional insurance premiums accrued from the beginning of the billing period” of section 1;

Line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” of section 1. The policyholder did not have the right to apply a reduced rate in 2012; accordingly, he must charge additional insurance premiums at a rate of 10% for payments in excess of the maximum base for calculation of insurance premiums;

In section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”

The base for calculating insurance premiums is determined as the amount of payments and other remuneration provided for in Part 1 of Article 7 of Law No. 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of Law No. 212-FZ

Columns 3 and 4 Section 4 of the RSV-1 Pension Fund form is intended to reflect the period for which insurance premiums were identified and accrued.

In column 5 shows the amount of additionally accrued insurance premiums for the insurance part (total), and in box 6- that part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding RUB 512,000).

In column 7 the amount of additionally accrued insurance premiums for the funded part is reflected.

Columns 8 and 9 are intended to indicate additional accrued insurance premiums at an additional rate for certain categories of insurance premium payers. Column 8 shows the amounts accrued in accordance with Part 1 of Article 58.3 of Law No. 212-FZ, and Column 9 - in accordance with Part 2 of the same article.

In column 10 the amounts of additionally accrued insurance premiums for compulsory health insurance are indicated.

Comparison of indicators for lines 120 and 121 of section 1 and the line “Total accrued” of section 4

The indicators of section 4 duplicate the indicators of lines 120 and 121 of section 1, and therefore the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

Columns 3 of line 120 and column 5 of line “Total additional accrued” of section 4;
- column 4 of line 120 and column 7 of line “Total additional accrued” of section 4;
- column 5 of line 120 and column 8 of line “Total additional accrued” of section 4;
- column 6 of line 120 and column 9 of line “Total additional accrued” of section 4;
- column 7 of line 120 and column 10 of line “Total additional accrued” of section 4;
- columns 3 of line 121 and column 6 of line “Total additional accrued” of section 4.

From theory to practice

Let us show how to fill out lines 120 and 121 of section 1 and section 4 of the RSV-1 Pension Fund form using an example.

Example 2

In 2013, the Pension Fund conducted an on-site inspection of the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance contributions for compulsory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.
Based on its results, an act dated 04.03.2013 No. 150023300001138 was drawn up and a decision was made dated 04.01.2013 No. 015 023 12 RK 0001011 to hold the organization liable for violating the legislation of the Russian Federation on insurance premiums.

A certificate of identification of arrears from the payer of insurance premiums (form 3-PFR) was approved by order of the Ministry of Health and Social Development of Russia dated December 7, 2009 No. 957n

In accordance with this decision, the organization accrued additional insurance premiums for the first quarter of 2011 in the amount of 3839.65 rubles, including:

3210 rub. - for the insurance part of the labor pension;

RUR 629.65 - for compulsory health insurance.

In addition, in March 2013, the Federal Social Insurance Fund of the Russian Federation did not accept benefits paid in October 2012 for credit. In connection with the restoration of benefit amounts, the organization accrued additional insurance contributions, including to the Pension Fund of the Russian Federation (2,987.76 rubles) and the Federal Compulsory Compulsory Medical Insurance Fund (333 rubles).

How to reflect the additional accrual of insurance premiums for both cases in the calculation using the PFR form RSV-1?

Solution

The organization must reflect the additional accrual of insurance premiums in the calculation for the first half of 2013 as shown in the samples on p. 34.

If, according to an inspection report dated, for example, June 2013, the decision to hold the policyholder liable came into force in July 2013, additional accrued insurance premiums must be reflected in the PFR RSV-1 calculation for 9 months of 2013.

Sample 1 Filling out lines 120 and 121 of section 1 of the RSV-1 calculation of the Pension Fund of Russia (fragment)

Sample 2 Filling out section 4 of the PFR RSV-1 calculation (fragment)

No.	Grounds for additional assessment of insurance premiums	The period for which insurance premiums were identified and accrued		Amount of additionally accrued insurance premiums (RUB kopecks)
				Insurance contributions for compulsory pension insurance					Insurance premiums for compulsory health insurance
		year	month	Insurance part		Cumulative part	At an additional rate for certain categories of insurance premium payers
				Total	Including from amounts exceeding the maximum base for calculating insurance premiums		In accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ	In accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ
1	2	3	4	5	6	7	8	9	10
1	1	2011	2	3210,00	0	0	0	0	629,65
2	2	2012	10	1698,00	653,01	636,75	0	0	333,00
Total accrued				4908,00	653,01	636,75	0	0	962,65

In what cases is line 120 of the calculation in the RSV-1 Pension Fund form filled out? When additionally calculating insurance premiums based on inspection reports (on-site or office) When additionally calculating insurance premiums when an error is independently discovered If an error leading to an underestimation of the amount of insurance premiums is detected by an audit company When additionally calculating insurance premiums based on inspection reports from the Pension Fund or independently In accordance with paragraphs 1 and 2 Clause 7.2 of the Procedure for filling out the RSV-1 PFR form, approved by Order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n, in line 120 of the RSV-1 PFR form you must reflect the amounts of additional accrued insurance contributions:
- on the basis of inspection reports of the Pension Fund of the Russian Federation on decisions on prosecution that entered into force in the reporting period;
- if the policyholder independently identifies the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums.

"Salary", 2013, N 7

In what cases must payers of insurance premiums fill out line 120 “Additional insurance premiums since the beginning of the billing period, total” in the PFR RSV-1 calculation? How are its indicators related to the indicators of section. 4 named calculation? The answers to these questions are in the article.

Note. The PFR RSV-1 calculation form was approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n.

Line 120 section. 1 “Calculation of accrued and paid insurance premiums” the policyholder fills out in two cases. They are listed in clause 7.3 of the Procedure for filling out calculations for insurance premiums for compulsory pension and health insurance (form RSV-1 PFR), approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n (hereinafter referred to as the Procedure).

The first case is additional accrual based on inspection reports. The policyholder fills out line 120 section. 1 form RSV-1 PFR, if two conditions are met:

• additional insurance premiums were accrued to him based on inspection reports (office and (or) on-site inspections);
• in the reporting period, decisions to bring him to justice came into force.

Note. As part of an on-site inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct an on-site inspection was made (Part 9, Article 35 of Federal Law No. 212-FZ of July 24, 2009) can be checked.

If the demand for payment of arrears of insurance premiums is sent to the policyholder not based on the results of an audit (there are no acts or decisions), line 120 is not filled in. In this case, the payer must pay it, and he does not need to submit an updated calculation to the Pension Fund in the form of RSV-1 Pension Fund.

The second case is that additional charges were made by the policyholder himself. The policyholder fills out line 120 of the RSV-1 Pension Fund form, if he independently calculated additional insurance premiums after discovering that he did not reflect or did not fully reflect the information, and also errors leading to underestimation of insurance premiums, payable for previous reporting periods in accordance with Art. 7 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law N 212-FZ).

In both cases, except for line 120 section. 1 form RSV-1 PFR, the policyholder must fill out:

• line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” section. 1;
• section 4 "Amounts of additionally accrued insurance premiums from the beginning of the billing period."

Let us dwell in more detail on the order of filling out lines 120 and 121 of sections. 1 and sec. 4 forms RSV-1 PFR.

Filling out line 120 of section 1 of the RSV-1 Pension Fund form

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (based on inspection reports or independently identified an error that led to an underestimation of the amount of insurance premiums), it must show the additional accrual of insurance premiums on line 120 of the PFR form RSV-1:

• for the insurance part of the labor pension (column 3);
• the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by individual categories of payers who pay insurance premiums at an additional rate. They indicate:

• in column 5 - the amount of contributions accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ;
• in column 6 - from part 2 of Art. 58.3 of Law No. 212-FZ.

Additional charges in columns 5 and 6 are reflected only for 2013, since insurance premiums at additional rates of 4 and 2% on payments to employees with special working conditions who are entitled to early retirement have been paid by insurers only since 2013 (clause 1 and 2 Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Filling out line 121 of section 1 of the RSV-1 Pension Fund form

IN column 3 Line 121 reflects the amounts of additionally accrued insurance premiums from amounts exceeding the maximum base value for calculating insurance premiums. Insurance premiums for compulsory pension insurance for amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.2 of Law No. 212-FZ). They began paying insurance premiums at a rate of 10% in 2012 (Part 1, Article 58.2 of Law No. 212-FZ). Consequently, additional accrual of insurance premiums from amounts exceeding the maximum base value is possible only starting from 2012.

Let us remind you that insurance premiums paid at a rate of 10% are intended only to form the solidary part of the tariff of the insurance part of the labor pension.

Note. Policyholders applying reduced insurance premium rates are exempt from paying insurance premiums at a rate of 10%.

Columns 4, 5, 6 and 7 Line 121 is not filled out by policyholders under any circumstances (this is not provided for by the PFR RSV-1 calculation form itself).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012., including at the 10% tariff, he must reflect this amount in the calculation of the RSV-1 Pension Fund for the current reporting period:

• in column 3 lines 121;
• column 6 section. 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years policyholders did not accrue contributions at the additional 10% rate.

Note. Limit values ​​of the base for calculating insurance premiums

The maximum value of the base for calculating insurance premiums, established by Part 4 of Art. 8 of Law N 212-FZ, is indexed annually (from January 1 of the corresponding year) taking into account the growth of average wages in the Russian Federation.

In 2012, the maximum value of the base was 512,000 rubles. (Resolution of the Government of the Russian Federation dated November 24, 2011 N 974), in 2013 it is equal to 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 N 1276).

Filling out section 4 of the RSV-1 Pension Fund form

Column 2. Payers of insurance premiums who filled out line 120 of section. 1 of the RSV-1 Pension Fund form, must also be filled out in section. 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as a basis for additional accrual of insurance premiums in column 2 of section. They will indicate 4 RSV-1 PFR forms:

• 1 - when additionally accruing insurance premiums based on inspection reports;
• 2 - with independent additional assessment of contributions.

Note. If the policyholder’s situation does not apply to either the first or the second case (for example, the requirement to pay arrears in contributions was not sent to him based on the results of an audit), fill out section. 4 is not needed.

Fill out section 4 is needed only when the amount of contributions is adjusted, but the base for their calculation does not change. If the basis for calculating insurance premiums has changed, an updated calculation must be submitted. Additional charges with a minus sign in Sect. 4 are not reflected.

Example 1. In November 2012, the payer of insurance premiums submitted to the Pension Fund an updated calculation in the form of RSV-1 Pension Fund for the first quarter of 2012. During a desk audit of this calculation, the Pension Fund came to the conclusion that the organization unlawfully applied reduced tariffs when calculating insurance premiums for 2012 , which led to an underestimation of insurance premiums.

Based on the results of the inspection, an act dated January 21, 2013 was drawn up and a decision was made on February 19, 2013 to hold the insured accountable for violating the legislation of the Russian Federation on insurance premiums. Based on the decision of the organization, additional insurance premiums were accrued for 2012. How to reflect the additional accrued amount of insurance premiums in the calculation using the RSV-1 Pension Fund form?

Solution. Since the decision to hold the policyholder liable was dated February 19, 2013 (the deadline for submitting the calculation in the RSV-1 Pension Fund form for 2012 expired on February 15, 2013), the policyholder must show the additional accrual of insurance premiums for 2012 in the calculation for the first quarter of 2013 .

In this case, the amount of insurance premiums is adjusted, but the base for their calculation does not change. Consequently, the payer of insurance premiums must reflect the additional accrued amount of insurance premiums:

• on line 120 “Additional insurance premiums accrued from the beginning of the billing period” section. 1;
• line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” section. 1. The policyholder did not have the right to apply a reduced tariff in 2012; accordingly, he must pay additional insurance premiums at a rate of 10% for payments in excess of the maximum base for calculating insurance premiums;
• in Sect. 4 "Amounts of additionally accrued insurance premiums from the beginning of the billing period."

Note. The base for calculating insurance premiums is determined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law No. 212-FZ.

Columns 3 and 4 section 4 RSV-1 forms of the Pension Fund are intended to reflect the period for which insurance premiums were identified and accrued.

In column 5 shows the amount of additionally accrued insurance premiums for the insurance part (total), and in column 6- that part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding RUB 512,000).

In column 7 the amount of additionally accrued insurance premiums for the funded part is reflected.

Columns 8 and 9 are intended to indicate additional accrued insurance premiums at an additional rate for certain categories of insurance premium payers. Column 8 shows the amounts accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ, and in column 9 - in accordance with Part 2 of the same article.

In column 10 the amounts of additionally accrued insurance premiums for compulsory health insurance are indicated.

Comparison of indicators for lines 120 and 121 of section 1 and the line “Total additionally accrued” of section 4

Indicators section. 4 duplicate the indicators of lines 120 and 121 of section. 1, in connection with which the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

• columns 3 lines 120 and columns 5 lines “Total additional accrued” section. 4;
• columns 4 lines 120 and columns 7 lines “Total additionally accrued” section. 4;
• columns 5 lines 120 and columns 8 lines “Total additional accrued” section. 4;
• columns 6 lines 120 and columns 9 lines “Total additional accrued” section. 4;
• columns 7 line 120 and column 10 line “Total additional accrued” section. 4;
• columns 3 lines 121 and columns 6 lines “Total additional accrued” section. 4.

From theory to practice

Let us show the completion of lines 120 and 121 of section. 1 and sec. 4 RSV-1 Pension Fund forms as an example.

Example 2. In 2013, the Pension Fund conducted an on-site inspection of the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance contributions for compulsory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.

Based on its results, an act dated 03/04/2013 N 150023300001138 was drawn up and a decision dated 04/01/2013 N 015 023 12 RK 0001011 was drawn up to hold the organization accountable for violating the legislation of the Russian Federation on insurance premiums.

Note. A certificate of identification of arrears from the payer of insurance premiums (form 3-PFR) was approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n.

In accordance with this decision, the organization accrued additional insurance premiums for the first quarter of 2011 in the amount of 3839.65 rubles, including:

• 3210 rub. - for the insurance part of the labor pension;
• RUR 629.65 - for compulsory health insurance.

In addition, in March 2013, the Federal Social Insurance Fund of the Russian Federation did not accept benefits paid in October 2012. In connection with the restoration of benefit amounts, the organization accrued additional insurance contributions, including to the Pension Fund of the Russian Federation (2,987.76 rubles) and the Federal Compulsory Compulsory Medical Insurance Fund (333 rubles). .).

How to reflect the additional accrual of insurance premiums for both cases in the calculation using the PFR form RSV-1?

Solution. The organization must reflect the additional accrual of insurance premiums in the calculation for the first half of 2013 as shown in the samples on p. 34.

Sample 1

Filling out lines 120 and 121 of section 1 of the RSV-1 calculation of the Pension Fund of Russia (fragment)

Sample 2

Filling out section 4 of the PFR RSV-1 calculation (fragment)

N p/p	Base For additional charges insurance contributions	Period, for which identified and additionally accrued insurance contributions	Amount of additionally accrued insurance premiums (RUB kopecks)
insurance contributions for compulsory pension insurance	insurance contributions to mandatory medical insurance
year	month	insurance part	cumulative Part	at an additional rate for individual categories insurance payers contributions
Total	including from the amounts exceeding limit size bases for accruals insurance contributions	V compliance with part 1 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ	V compliance with part 2 Article 58.3 Federal law of 24 July 2009 N 212-ФЗ
1	2	3	4	5	6	7	8	9	10
1	1	2011	2	3210,00	0	0	0	0	629,65
2	2	2012	10	1698,00	653,01	636,75	0	0	333,00
Total accrued	4908,00	653,01	636,75	0	0	962,65

If, according to an inspection report dated, for example, June 2013, the decision to hold the policyholder liable came into force in July 2013, additional accrued insurance premiums must be reflected in the PFR RSV-1 calculation for 9 months of 2013.

N.A. Yamanova

Scientific editor

magazine "Salary"

The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's look at the step-by-step filling out of the RSV-1 form using an example.

Fines for RSV-1 in 2019

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 2nd quarter - before July 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! No transfers are provided.

If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

Let's consider an example of calculating insurance premiums in 2019 for a budget organization in the 1st half of the year: GBOU DOD SDUSSHOR "ALLUR" applies OSNO; General tax rates are established for calculation. The average number of employees is 22.

For the reporting 3 months of 2019, payroll accruals amounted to:

• April - RUB 253,000.00;
• May - RUB 253,000.00;
• June — 253,000 rub.

We calculate insurance on a monthly basis.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For reference.

In the 1st quarter of 2019, wages accrued amounted to 759,300.00 rubles:

1. Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
2. Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
3. Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 2nd quarter:

1. Accrued salary - 759,000.00 rubles.
2. Contributions to the Pension - 166,980.00 rubles.
3. Compulsory medical insurance—RUB 38,709.00.
4. FSS - RUB 22,011.00.

Final data to be entered into the reporting form.

For the 1st half of 2019:

• accruals - 1,518,300.00 rubles;
• Pension Fund contributions - 334,026.00 rubles;
• Compulsory medical insurance - 77,433.00 rubles;
• FSS - 44,030.00 rubles.

Example of filling out RSV-1

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report based on the manager's data.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".

Step 3. End of the third section

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “04” - April, “05” - May, “06” - June. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values ​​​​established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for the simplified tax system, “03” - for UTII.

Then we indicate the total values ​​of section 3.

First, we reflect the number of people:

• general;
• the number of those who received accruals included in the calculation base;
• who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

• state benefits at the federal, regional and local levels;
• compensation and reimbursement established by the state, within the limits of standards;
• one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
• financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
• financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
• the amount of insurance contributions, including for additional insurance;
• other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

• 010 and 020 - number;
• 030 - total amount of accruals;
• 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 050 - difference between 030 and 040;
• 060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in a region participating in the FSS pilot project, “02” for all others:

• 010 - indicate the total number of insured persons;
• 020 - total amount of accruals made during the billing period;
• 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
• 050 - base for calculating deductions;
• 051-054 - amounts of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are for amounts:

• 060 — calculated insurance premiums;
• 070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
• 080 - expenses reimbursed by the Social Insurance Fund;
• 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.