Filling out the calculation of insurance premiums with reimbursement. Calculation of insurance premiums - the number of insured persons

01.03.2021 -

It is necessary to report on insurance premiums in 2017 to the IFTS, and not to extra-budgetary funds. The tax authorities have developed a new form of calculation that replaces the previous calculations of 4-FSS and RSV-1, it must be applied starting from reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.

Read more about the new form, as well as how to fill it out with an example, in this article.

The procedure for submitting the Calculation of insurance premiums in 2017

Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting the calculation is the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). The first report under the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.

With an average number of more than 25 people, a single calculation should be submitted only in electronic form, the rest can submit it on paper. Please note that now the due date for the calculation of contributions from 2017 is the same for all policyholders, regardless of how they present the calculation.

Important: the calculation is considered not submitted if the pension contributions for each employee in total do not coincide with the final value of the PFR contributions. After receiving notification of this from the IFTS, the insured has 5 days to eliminate the error, otherwise the fine cannot be avoided.

How to fill out the Calculation of insurance premiums in 2017

The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. Without fail, all insurers submit the following parts of the Calculation:

Title page,
Section 1, containing summary data on insurance premiums payable to the budget,
Subsection 1.1 of Appendix No. 1 of Section 1 - calculation of pension contributions,
Subsection 1.2 of Appendix No. 1 of Section 1 - calculation of MHI contributions,
Annex No. 2 of Section 1 - calculation of social insurance contributions in case of temporary disability and in connection with motherhood,
Section 3 - personalized information about the insured persons.

Other subsections and appendices are presented if there is data to fill them.

The calculation is filled in rubles with kopecks. Blank cells are filled with dashes. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/551.

In the 1st quarter of 2017, Alfa LLC accrued insurance premiums from payments to 1 employee, he is also the head. The organization works on the simplified tax system and applies the basic rate of insurance premiums.

Taxable payments to Mikhailov I.P. amounted to 30,000 rubles a month. In January-March, they accrued insurance premiums for each month:

PFR (22%) - 6600.00 rubles each, CHI (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.

The total amount of contributions of Alpha LLC for the 1st quarter: PFR (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.

It will be more convenient to fill out the sections for calculating insurance premiums in 2017, an example of which we are considering, in the following sequence:

First, let's fill section 3 personalized information. This section is filled out for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation should correspond to their number.
The next step is to fill subsection 1.1 of annex 1 section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must match the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
Next, fill in subsection 1.2 of annex 1 of section 1 on contributions to the OMS. Indicators of insurance premiums for medical insurance are reflected only in this section of the Calculation.
Insurance premiums in terms of social insurance are calculated in annex 2 section 1. If social insurance expenses (sick leave, benefits) occurred in the billing period, then this should be reflected in Appendix 3 to Section 1, which means that line 070 of Appendix 2 of Section 1 must be completed. In our example, there were no such expenses, so Appendix 3 does not we fill.
After filling in the sections for each type of contribution, the last one is filled in summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, therefore, in our example, the codes of 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
In conclusion, we number all the completed sheets of the Calculation and indicate their number in a special line of the Title Page. Under each section we put the signature of the head and the date.

Unified Calculation of insurance premiums. Sample Fill

Section 1. Free data on the obligations of the payer of insurance premiums.

Annex 1. Calculation of the amounts of insurance premiums for compulsory pension and medical insurance to section 1.

Annex 2. Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1.

Section 3. Personalized information about the insured persons.

A memo on the procedure for filling out the Calculation of insurance premiums was issued by the tax authorities of Karelia.

After checking the calculations for the 1st quarter of 2017, the inspectors encountered a large number of errors, so they decided to help payers avoid their repetition in the future. We invite you to familiarize yourself with the memo, even if you do not work in Karelia. Maybe it will help you when preparing the calculation.

Memo on the procedure for filling out the Calculation of insurance premiums (form according to KND 1151111)

The procedure for filling out the calculation is approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11 / [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation for insurance premiums in electronic form" (hereinafter referred to as the Procedure).

Title page

In the "KPP" field for the Russian organization, the KPP is indicated in accordance with certificate of registration of a Russian organization with a tax authority. For a separate subdivision of a Russian organization, vested with the authority to accrue payments and remuneration in favor of individuals, the KPP is indicated in accordance with notification of registration of a Russian organization with a tax authority.

The field "At the location (accounting) (code)" is filled in in accordance with the codes given in Appendix No. 4 to the Procedure, in particular:

"120" - at the place of residence of an individual entrepreneur,

"214" - at the location of the Russian organization,

"222" - at the place of registration of the Russian organization at the location of the separate subdivision.

When filling in the “Submitted to the tax authority (code)” field, the code of the tax authority to which the calculation is submitted is reflected.

The field "Code of the type of economic activity according to the OKVED2 classifier" is filled in according to the All-Russian classifier of types of economic activity OKVED2 OK 029-2014 (NACE Rev. 2), effective from 01/01/2017.

Section 1 "Summary data on the obligations of the payer of insurance premiums"

On line 010, the code must be reflected in accordance with the All-Russian classifier of territories of municipalities OK 033-2013. When filling in the “OKTMO Code” field, the code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which insurance premiums are paid, is indicated.

The amounts of insurance premiums payable must correspond to the amounts of calculated insurance premiums specified in the relevant Annexes to Section 1.

Lines 120 (121-123) shall reflect the excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period.

Not allowed simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123.

Appendix N 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation

When filling in line 001, it is mandatory to indicate the tariff code used by the payer in accordance with Appendix No. 5 to this Procedure.

Line 010 indicates the total number of insured persons in the system of compulsory pension and compulsory medical insurance (Subsections 1.1 and 1.2). The total number of insured persons must correspond to the number of submitted Section 3 "Personalized information about the insured persons" of the calculation.

Line 020 reflects the number of individuals from payments and other remuneration to which insurance premiums are calculated (Subsections 1.1 and 1.2).

Information on the total amount of payments and other remuneration calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Annexes of Section 1, must correspond to the information on the amount of payments and other remuneration for each insured person for the same period, specified in Section 3 Subsection 3.2 .

Appendix N 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation

Field 001 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.

The sign with the value "1" can be indicated in the Calculation only in those regions of the Russian Federation where a pilot project is operating, implemented in accordance with the Decree of the Government of the Russian Federation of 21.04.2011. No. 294.

The Republic of Karelia joins this project from 07/01/2019. Before this date, the sign of payments in the calculation is indicated with the value "2" - offset payment system insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the FSS of Russia to the insured person.

Line 090 of Annex 2 shall indicate the amounts of insurance premiums payable to the budget, or the excess of the costs incurred by the payer for the payment of insurance coverage for temporary disability and in connection with motherhood over the calculated insurance premiums for this type of insurance, reflecting the corresponding sign:

"1" - if the indicated amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood payableto the budget,

"2" - if indicated the amount of excess expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

Line 070 of Annex 2 reflects the amounts of the payer's expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period and for the last three months.

Line 080 of Appendix 2 reflects the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period and for the last three months.

The amounts of expenses reimbursed by the territorial bodies of the FSS of Russia for the reporting periods up to 2017 are not reflected in the calculation.

Appendix N 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation

This Appendix is a breakdown of the expenses incurred for the payment of insurance coverage, and in the case of specifying data in line 070 "Expenses incurred for the payment of insurance coverage" of Appendix 2 to Section 1 required to fill.

Section 3 "Personalized information about insured persons"

Subsection 3.1 of Section 3 of the calculation is completed for all insured persons for the last three months of the settlement (reporting) period with which employment contracts and (or) civil law contracts have been concluded, including for employees on maternity leave, for employees on parental leave up to 1.5 ( 3) years or on unpaid leave, even if there were no payments in their favor during the reporting period.

Subsection 3.2 of Section 3 is not completed for the insured persons, in favor of whom no payments and other remuneration were made, for the last three months of the reporting (settlement) period.

When submitting an updated calculation, line 010 of Section 3 "Adjustment Number" must indicate the number of the adjustment (for example, "1--", "2--" and so on).

Column 200 indicates the category code of the insured person in accordance with the category codes in accordance with Appendix No. 8 to this Procedure, in particular:

HP - persons covered by compulsory pension insurance, including persons employed in a workplace with special (hard and harmful) working conditions, for whom insurance premiums are paid.

To correctly reflect the data on the insured person obligatory to fill in "The sign of the insured person in the system":

compulsory pension insurance;
compulsory medical insurance;
compulsory social insurance.

- We remind you that when clarifying Section 3, it includes information about those insured persons in respect of which changes (additions) are made, indicating the serial number of the individual from the initial calculation.

Payers of insurance premiums have the right to independently determine the serial number of information. The numbering of information is carried out in ascending order for the whole organization. It is not a mistake if the taxpayer uses a unique account number assigned by the taxpayer's accounting system, for example, a personnel number.

The information of the report on line 010 contains information on the number of persons registered in the system of compulsory insurance of employees of the enterprise. The breakdown of data is carried out by types of insurance with the reflection of indicators in position 010 of separate sections of the calculation.

The number of employees is determined in accordance with the requirements established by the statistical authorities. The number reflects data on all persons in the reporting period, including laid-off employees. In cases of making payments to employees after dismissal - benefits, bonuses, it is also necessary to take into account persons in the composition of persons in position 010, due to the fact that payments are made under employment contracts.

An example of accounting for a dismissed employee in payments

An enterprise of the organizational form LLC paid the ballot benefit to the dismissed employee before the expiration of 30 days. Since the payment to the employee was made under an employment contract, in the reporting the person is included in the number of insured persons in line 010 of all types of deductions. At the same time, in lines 160, 170 and 180 of section 3, the person must be indicated with the index "1", indicating the status.

Information on the number of employees in the calculation

The number of sections must match the number of employees specified in section 3 for each type of insurance. Indicators about persons are shown broken down by periods. Data is indicated:

Received in the billing period from the beginning of the year.
Available for the last reporting 3 months.
Installed monthly during the last quarter.

The headcount data is determined in accordance with the list of employees whose remuneration is accrued and not accrued. Separate information is provided for organizations with separate structures.

Enterprises submitting calculations on contributions separately for the head office and separate subdivision until 2017 must continue to submit reports by location. Enterprises that have changed their status since 2017 during the formation or liquidation of separate structures must report the emergence or loss of powers of divisions. These conditions are specified in the letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-15-06 / 27777, approved by the Deputy of the Department R.A. Sahakyan.

Number indicated in the pension insurance system

Line 010 indicates all employees registered in the OPS system. The category includes persons who have an individual SNILS certificate number. It is necessary to obtain an insurance number at the first employment or earlier. Enterprises may employ persons who do not receive wages and, accordingly, contributions are not calculated. Employees include:

Persons caring for a child on specially arranged leave.
Performing civilian military duty, in which the workplace is preserved.
Employees on leave without pay.

The number of persons indicated in subsection 1.1 is duplicated in the section on individual accounting. Persons registered in the OPS system are indicated in line 160 of section 3. The section is filled in for all persons according to the data of the last 3 months. Employees who do not belong to the insured, but are on the payroll, are indicated with attribute 2.

Number of persons in the MHI system

Persons registered in the MHI system are indicated in line 010 of subsection 1.2, which simultaneously corresponds to line 170 with feature 1 of the section on individual registration. If the indicators do not match, the reporting will not be accepted. The CHI system includes all employees of the enterprise:

Russian citizens receiving an unlimited policy. The presence or absence of deductions does not limit the rights of employees.
Foreigners whose duration of insurance coincides with the legal period of stay in the country.

Persons who are absent for valid reasons and do not receive remuneration, similar to the number registered in the OPS, continue to be insured and must be indicated in line 010. The same procedure remains with respect to employees of enterprises that do not pay contributions to compulsory medical insurance and OSS. If the company has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of doing business does not mean the termination of insurance for employees.

Number of persons reflected in payments under the OSS system

Combination of general and individual data	Characteristics of faces
The number of employees indicated in Appendix 2 must correspond to the number indicated in line 180 of Section 3 with the sign "1"	These categories of persons include those working under labor contracts, contracts of civil servants, who are on formal leave to care for a child or without receiving payment.
For persons who do not belong to these categories with the index "1", the index "2" in line 180 is applied, indicating that the enterprise has no obligations to provide insurance	This category includes persons employed under GPC agreements for various purposes, a number of foreign workers recognized as highly qualified

Line 010 of Appendix 3 to section 1 of the calculation contains information about foreign citizens receiving benefits for VNiM. The information is broken down by number of cases, days and benefits paid.

Question No. 1. Are persons insured in the OPS and MHI system who are accepted under GPC agreements, under which property was transferred under a lease agreement?

According to Art. 420 of the Tax Code of the Russian Federation, payments to persons accepted under GPC agreements are subject to insurance premiums, with the exception of deductions for VNiM. With regard to GPC, for which the transfer of property rights is carried out, there is a restriction. Remuneration of citizens under agreements with special conditions does not serve as an object for calculating contributions. Information about persons is not entered in line 010 of the reporting.

Question No. 2. Is there a link between the data of line 010 of the calculation of contributions with other types of reporting?

The information on the number of employees indicated in line 010 of subsection 1.1 is comparable to the indicator of the number of persons indicated in the monthly report SZV-M submitted to the FIU. In some cases, discrepancies are allowed, for example, in payments to laid-off employees. The control bodies in the order of interdepartmental exchange carry out the comparison of indicators.

Question: How to fill in the number of insured persons in columns 1 - 5 on lines 010 of subsections 1.1 and 1.2 of Appendix 1 to section. 1 calculation of insurance premiums for 2017, if in January 15 people worked in the organization (under employment contracts), from February to November 10 people, in December - 9 people (no new employees were hired during the year)?

Answer: Columns 1 of line 010 indicate 15 people - the total number of persons who were in labor relations with the payer throughout the year. Columns 2 of line 010 indicate 10 people - the total number of persons who have been in labor relations over the past three months. Columns 3 and 4 of line 010 of both of these subsections indicate 10 people each - the number of employees (under employment contracts) in October and November, respectively. In columns 5 of line 010, 9 people should be indicated - the number of employees (under employment contracts) in December.

Rationale: Clauses 7.2, 8.2 of the Procedure for filling out the calculation of insurance premiums (approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11 / [email protected]) it is established that line 010 of subsections 1.1, 1.2 in the corresponding columns shall reflect:
- the number of insured persons from the beginning of the billing period (calendar year - clause 1 of article 423 of the Tax Code of the Russian Federation);
- the number of insured persons for the last three months of the settlement (reporting) period (calendar year (I quarter, six months, nine months) - Article 423 of the Tax Code of the Russian Federation);
- the number of insured persons for the first, second and third months of the last three months of the settlement (reporting) period, respectively.
Moreover, the number of insured persons for subsection 1.1 is indicated in relation to the pension insurance system, and for subsection 1.2 - in relation to the health insurance system. However, citizens working under an employment contract (including heads of organizations that are the sole founders) are treated as insured persons as in the system of compulsory pension insurance (Article 7 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation), and in the health insurance system (Article 10 of the Federal Law of November 29, 2010 N 326-FZ "On Compulsory Medical Insurance in the Russian Federation").
However, it should be borne in mind that the issue of recognizing a person as insured is not made dependent on the fact that remuneration is accrued to this person under the relevant employment contract. The legislation provides for a lot of situations when, when a person is in an employment relationship, no remuneration is accrued (for example: leave without pay, maternity leave, and others). At the same time, such a person retains the status of the insured person. This is the difference between the indicators of lines 010, which reflects all persons who are, in particular, in labor relations with the payer of insurance premiums, from similar indicators of lines 020, which takes into account only those persons who have been charged.
Thus, in columns 1 of lines 010 of subsections 1.1 and 1.2 of Appendix 1 to sec. 1 calculation of insurance premiums indicates the number of insured persons from the beginning of the billing period - 15 people, in columns 2 lines 010 - the number of insured persons for the last three months of the billing period - 10 people, in columns 3, 4 lines 010 - 10 people, in columns 5 lines 010 - 9 people.

What is the deadline for submitting the calculation of insurance premiums for the 4th quarter of 2017? Need to fill out the old or new form? What new control ratios are used to check the calculation and can this be done in a free program from the Federal Tax Service? Do the personnel officer, together with the accountant, need to clarify the personal data of employees and verify them with SZV-M? We will answer basic questions, consider specific examples and give a sample of filling out the annual calculation of insurance premiums for 2017.

Who needs to submit the annual calculation for 2017

The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the IFTS by all insurers, in particular:

organizations and their separate subdivisions;
individual entrepreneurs (IP).

The calculation of insurance premiums for the 4th quarter of 2017 must be completed and submitted to all policyholders who have insured persons, namely:

employees under labor contracts;
performers - individuals under civil law contracts (for example, contracts for work or services);
CEO, who is the sole founder.

The calculation must be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to December 2017) or not. If in 2017 an organization or individual entrepreneur had employees, but did not conduct any activity at all, did not accrue payments to individuals and had no movements on current accounts, then this does not cancel their obligation to submit the calculation for the 4th quarter of 2017. In such a situation, you need to submit a zero calculation to the IFTS (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).

The reporting period for calculating insurance premiums is the 1st quarter, six months, nine months. Billing period - calendar year - Article 423 of the Tax Code of the Russian Federation. Thus, it is more correct to call the calculation for the 4th quarter of 2017 - the annual calculation of insurance premiums for 2017, and not quarterly. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2017, and not a quarter. Therefore, according to the results of the year, it is the annual RSV that is rented.

Deadlines for submitting the annual calculation

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

The billing period in our case is 2017 (from January 1 to December 31). Therefore, the calculation (RSV) for 2017 is required to be submitted to the Federal Tax Service No later than December 31 (Monday).

Annual calculation form: new or old?

Fill in the calculation of insurance premiums in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. Use the new calculation form only from the reporting for the 1st quarter of 2018.

The composition of the current form of calculation is as follows:

title page;
a 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 the insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for the 4th quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

In this composition, the annual calculation for 2017 should be received by the IFTS, 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 applications in the composition. Let us explain in the table the composition of the calculation:

Calculation element	Who fills out
Title page	Filled in 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 annexes 1 and 2 to section 1, section 3	Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to December 31, 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 December 31, 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 from January 1 to December 31, 2017 to students who worked in student groups
Annexes 3 and 4 to section 1	Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to December 31, 2017 (that is, are associated with reimbursement from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

How to fill out the annual calculation: sequence
Start filling out the calculation for the 4th quarter of 2017 from the title page. Then form Section 3 for each employee you had in Quarter 4. After that, fill in the Annexes to section 1. And lastly, section 1 itself. In it, you will summarize the data.

How to submit a calculation

There are two ways to transfer the calculation of insurance premiums for the 4th quarter of 2017 to the territorial tax service:

Samples and examples of filling out the annual calculation for 2017

Most policyholders will complete the calculation of insurance premiums for the 4th 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 in the most common sections, as well as give examples and samples.

Title page

On the cover page of the calculation of insurance premiums for the 4th quarter of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the field "Settlement (reporting) period (code)" indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. There are four possible values in total

21 - for the I quarter;
31 - for half a year;
33 - for nine months;
34 - per year.

Therefore, in the annual calculation of insurance premiums for 2017, the reporting period code will be “34”.

IFTS code

In the “Submitted to the tax authority (code)” field, enter the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.

Presentation place code

As this code, show a numerical value indicating the affiliation of the IFTS, to which the RSV for the 4th quarter of 2017 is surrendered.

Name

The name of the organization or the full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Between words there is one free cell.

OKVED codes

In the field "Code of the type of economic activity according to the OKVED2 classifier", enter the code according to the All-Russian classifier of types of economic activity.

Previously, the OKVED classifier operated (OK 029-2007 (NACE Rev. 1.1)). However, starting from January 2017, it was replaced by the OEEC2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 4th quarter of 2017. Here is an example of a possible filling of the title page as part of the calculation of insurance premiums (RSV) for the 4th quarter of 2017:

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

Section 3: personal data of employees

Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for the 4th quarter of 2017 must be completed for all insured persons for October, November and December 2017, including those in whose favor payments were accrued for January - December 2017 within the framework of labor relations and civil law contracts. Subsection 3.1 of section 3 shows the personal data of the insured person - the recipient of income: full name, TIN, SNILS, etc.

In subsection 3.2 of section 3, indicate information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance. Here is an example of filling out section 3.

Payments to an employee - a citizen of the Russian Federation and contributions accrued from them to the OPS for the 4th quarter of 2017

Under such conditions, section 3 of the calculation of insurance premiums for the 4th quarter of 2017 will look like this:

Note that for persons who did not receive payments for the last three months of the reporting period (October, November and December), 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).

Employees who left in the previous reporting period
Dismissed employees include in the total number of insured persons (column 1 line 010 of subsection 1.1 of Appendix 1 to Section 1). Show the employees who left in the previous quarter in subsection 3.1 of the calculation of insurance premiums. You have not accrued payments to such employees in the last three months, so do not fill out subsection 3.2 for them.

Copies of section 3 of the calculation must be transferred to employees. The term 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 about him only. If you submit calculations in electronic formats, then you will need to print paper duplicates. Hand the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract. An extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some IFTS, before submitting the calculation of insurance premiums for the 4th quarter of 2017, sent out information messages about changing the technology for receiving reports. In such messages, it is noted that the calculations will not be considered accepted if the information about individuals does not match the data in the IFTS databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an informational message:

Dear taxpayers (tax agents)!

Please note that the algorithm for receiving Calculations on insurance premiums has been changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ “On approval of the form for calculating insurance premiums, the procedure for contributions in electronic form).

In case of unsuccessful identification of the insured FI, reflected in section 3 "Personalized information about the insured persons", a refusal to accept the Settlement will be formed.

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

In order to exclude refusal to accept Calculations for insurance premiums due to inconsistencies between the information on the persons indicated in the calculation and the information available in 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, TIN, passport data , SNILS) for submission of outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Russian Pension Fund for the unambiguous identification of the SNILS of the insured individual.

Appendix No. 3 to Section 1: Benefit Expenses

In Annex 3 to Section 1, as part of the annual RSV for 2017, record information on expenditures for the purpose of compulsory social insurance (if there is no such information, then the application is not filled out, since it is not mandatory).

In this appendix, show only SSF benefits accrued in 2017. The date of payment of the benefit and the period for which it is accrued do not matter. For example, allowance accrued at the end of December, and paid in January, reflect in the calculation for the year. Sick leave allowance, which is open in December and closed in January, reflect only in the calculation for the 1st quarter of 2018.

Benefits at the expense of the employer for the first three days of illness of the employee in Appendix 3 should not appear. Enter all data into this application on a cumulative basis from the beginning of 2017 (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).

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

Here is a sample of the reflection of benefits in the calculation for the 4th quarter of 2017. In 2017 the organization:

paid 3 sick days. At the expense of the FSS, 15 days were paid, the amount was 22,902.90 rubles;
accrued to one employee an allowance for caring for the first child for October, November, December at 7,179 rubles. The amount of the allowance for 3 months was 21,537.00 rubles;
total benefits accrued - 44,439.90 rubles. (RUB 22,902.90 + RUB 21,537.00).

Benefits exceeded assessed contributions
Write down the difference between the accrued benefits and insurance premiums in line 120 of section 1 and in column 2 of line 090 of application 2. In column 1 of line 090, put the flag 2, and in line 110 of section 1, enter zero. Enter the amounts for each of the last three months in the appropriate substrings.

Contributions to pensions and medicine: subsections 1.1 - 1.2 of Annex 1 to section. one

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

№	Block
1	subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance"
2	subsection 1.2 "Calculation of insurance premiums for compulsory health insurance"
3	subsection 1.3 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation"
4	subsection 1.4 "Calculation of the amounts of insurance premiums 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"

In line 001 "Payer's tariff code" of Appendix 1 to section 1, indicate the applicable tariff code.

In the annual calculation for the 4th quarter of 2017, you need to include as many appendices 1 to section 1 (or separate subsections of this appendix) as there are tariffs applied during 2017 (from January to December inclusive). Let us explain the features of filling in the mandatory subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:

line 010 - the total number of insured persons;
line 020 - the number of individuals from whose payments you calculated insurance premiums in the reporting period (from January to December 2017);
line 021 - the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions;
line 030 - the amount of accrued payments and remuneration 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:
- the amount of payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);
- the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, 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 - the basis for calculating pension contributions;
line 051 - the basis 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 value (876,000 rubles);
- on line 062 - from a base that exceeds the limit value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data from the beginning of 2017, as well as for the last three months of the reporting period (October, November and December 2017).

Example: An organization on a general basis accrues contributions at basic rates. It employs 10 people.

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 health insurance premiums. Here is the principle of forming lines:

line 010 - the total number of insured persons for 12 months of 2017.
line 020 - the number of individuals from whose payments you calculated insurance premiums;
line 030 - the amount 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 on line 030 are not shown;
on line 040 - the amount of payments:
- not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
- the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, 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 amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 - fill in if you pay insurance premiums for mandatory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to December 31, 2017 you transferred insurance premiums 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.

Contributions for disability and maternity: Appendix No. 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 section: total from the beginning of 2017 to December 31, as well as for October, November and December 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 motherhood:

"1" - direct payments of insurance coverage (if there is a pilot project of the Social Insurance Fund in the region);
"2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).

If there is no FSS pilot project in your area, then you have the right to reduce the mandatory social contributions to benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. These figures will always be positive, even if the benefits exceeded the insurance premiums to the FSS.

Negative amounts of accrued contributions as part of the calculation of insurance premiums for the 4th quarter of 2017 should not be recorded. After all, officials from the PFR will not be able to distribute the amounts “with a minus” to individual personal accounts of employees.

IFTS
Sometimes the cost of benefits exceeds the assessed medical premiums. Some accountants record such a difference in line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. However, this is wrong. In such a situation, indicate the sign of line 090:
"1" if the sum in line 090 is greater than or equal to 0;
"2" if the sum is less than 0.

If you send to the IFTS a calculation of insurance premiums for the 4th quarter of 2017 with negative values, you will need to submit an updated report (letters of the Federal Tax Service dated August 23, 2017 No. BS-4-11 / 16751, dated August 24, 2017 No. BS- 4-11/16793).

Some accountants do not pay attention to such filling rules. And they show negative amounts of contributions with code 1. This error should be corrected:

Suppose that there are 10 people in the organization, the organization accrues and pays them benefits itself. The amounts of payments, contributions to VNiM and benefits accrued from the FSS for all employees for 2017 are shown in the table.

The indicator of line 090 of Appendix 2 to Sect. 1 is:

in column 2 - 14,868.33 rubles. (59,308.23 rubles - 44,439.90 rubles);
in column 4 - 262.03 rubles. (26,401.93 rubles - 26,139.90 rubles);
in column 6 - 1,424.08 rubles. (8,603.08 rubles - 7,179 rubles);
in column 8 - -3,307.04 rubles. (8,474.86 rubles - 11,781.90 rubles);
in column 10 - 2,144.99 rubles. (9,323.99 rubles - 7,179 rubles).

Section 1: Summary

In section 1 of the calculation of the annual calculation for 2017, reflect the total indicators for the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, temporary disability insurance premiums and some other deductions. Also in this section, you will need to indicate the CCC by type of insurance premiums and the amount of insurance premiums for each CCC that are accrued payable for 2017.

Pension contributions

On line 020, indicate the CCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance that must be paid to the above CSC:

on line 030 - for the reporting period on an accrual basis (from January to December inclusive);
in lines 031-033 - for the last three months of the settlement (reporting) period (October, November and December).

Medical contributions

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

on line 050 - for the reporting period (2017) on an accrual basis (that is, from January to December);
in lines 051 - 053 for the last three months of the reporting period (October, November and December).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional rates. On lines 070 - 073 - the amount of pension contributions at additional rates:

on line 070 - for 2017 (from January 1 to December 31);
on lines 071 - 073 for the last three months of the reporting period (October, November and December).

If there were no payments for additional tariffs, then put down zeros.

Supplementary Social Security Contributions

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

on line 090 - for 2017 (for 12 months) on an accrual basis (from January to December inclusive);
in lines 091 - 093 for the last three months of the reporting period (October, November and December).

Social Security Contributions

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

on line 110 - for the whole of 2017 on an accrual basis (from January to December inclusive);
on lines 111 - 113 for the last three months of the settlement (reporting) period (that is, for October, November and December).

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

on line 120 - for 12 months of 2017
on lines 121-123 - October, November and December 2017.

If there was no excess of expenses, then put zeros in this block.

Checking the calculation by control ratios

If you have made a calculation of insurance premiums for the 4th quarter of 2017 and submit it to the Federal Tax Service, then keep in mind that controllers will check it for compliance with the control ratios. At the same time, the updated ratios are applied from the reporting for the 4th quarter of 2017. The controls and formulas established for accepting settlements were communicated to taxpayers in the letter of the Federal Tax Service of Russia dated December 13, 2017 No. GD-4-11/25417.

At the same time, you can pre-check the generated file with the annual calculation for compliance with the specified control ratios. As reported on the official website of the tax department, a new functionality has been added to the “Legal Taxpayer” program that allows you to identify errors in the calculation of insurance premiums (https://www.nalog.ru/rn77/program/5961229/). The adjustment is related to the relevant innovations of the Tax Code (paragraph 2, clause 7, article 431 of the Tax Code of the Russian Federation, as amended by clause 78, article 2 of the Federal Law of November 27, 2017 No. 335-FZ).

The tax authorities drew attention to the fact that from January 1, 2018, when accepting a calculation (updated calculation) for insurance premiums, the tax authority will control not only the inconsistency of information about the calculated amounts of insurance premiums for the OPT, but also the inconsistency of the following parameters:

amounts of payments and other remuneration in favor of individuals;
bases for calculating insurance premiums for the OPS within the established limit value;
bases for calculating insurance premiums for OPS at an additional rate;
amounts of insurance premiums for OPS at an additional rate.

The calculation of insurance premiums is checked for compliance with the indicators from the 6-NDFL report. For example: The amount of accrued income subject to personal income tax, minus dividends (the indicator of line 020 minus the amount on line 025 of the calculation in the form 6-personal income tax), must be greater than or equal to the amount of income on line 030 “Amount of payments and other remuneration calculated in favor of individuals » Subsection 1.1 of Appendix 1 of the unified calculation for the relevant period.

Possible liability

For late submission of the calculation of insurance premiums for the 4th quarter of 2017, the Federal Tax Service Inspectorate may fine the organization or individual entrepreneur 5 percent of the amount of contributions that is payable (surcharge) on the basis of the calculation. Such a fine will be charged for each month (full or incomplete) 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 1000 rubles. For example, if the contributions for the calculation are fully paid on time, then the penalty for late submission of the calculation will be 1000 rubles. If only a 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 actually paid (Article 119 of the Tax Code of the Russian Federation).

From January 1, 2018, RSV will not be accepted for the following reasons: errors in the amount of payments and other remunerations, errors in the base for calculating “pension” contributions within the limit, errors in the base for calculating “pension” contributions for additional tariffs, as well as errors in the sum of the "pension" contributions themselves ("regular" and additional tariffs). The data mismatch condition now looks like this: the mismatch of the amounts of the same indicators for all individuals with the same indicators for the payer as a whole. As for false personal data, they will also remain on the list of reasons for not accepting the calculation of contributions.
In 2018, the tax authorities, as before, must notify the insured about the unsubmitted calculation. Notification deadlines remain: no later than the day following the day of receipt of the calculation in electronic form (or 10 days following the day of receipt of the calculation in paper form). The policyholder must eliminate the violations and submit a new calculation within 5 days from the date of sending the notice in electronic form (or within 10 days from the date of sending the "paper" notice). If these deadlines are met, the date of submission will be the day of delivery of the initial calculation.

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2 / 24123 indicated that the calculation of insurance premiums not submitted on time to the IFTS is not a basis for suspending operations on the accounts of the payer of insurance premiums. That is, you can not be afraid of blocking an account for being late with the calculation for the 4th quarter of 2017.