Rules for filling out rsv 1 pfr. RSV form filling. Rules for filling out the calculation

The calculation of insurance premiums for the 2nd quarter of 2018 includes information on almost all payments to non-budgetary funds (with the exception of "unfortunate" insurance premiums, which are still supervised by the FSS). We will tell you how to fill out this form and provide a sample of how to fill it out.

Legal basis and general filling rules

Since 2017, contributions to off-budget funds have been controlled by the tax authorities. In this regard, a new form of reporting has appeared, which is submitted to the Federal Tax Service on a quarterly basis - calculation of insurance premiums (RSV). We can say that it is a kind of “hybrid” of the RSV-1 report, which was previously submitted to the Pension Fund and forms 4-FSS.

The new report became effective from the 1st quarter of 2017. But his form was approved, of course, in advance - by order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. MMV-7-11 / 551. The same document also approved the procedure for filling out RSV (hereinafter referred to as the Procedure).

RSV is required to fill in all employers - both legal entities and individuals. The latter include not only entrepreneurs, but also those who use the services of hired workers (lawyers, notaries, heads of peasant farms). The report must be submitted, even if there was no activity in the reporting period, and no wages were accrued.

The form includes a significant number of sheets. But not all of them you are required to complete. There are several sections that are mandatory for all employers, and everyone else uses them as needed.

The minimum composition of the report looks like this:

Title page.
Sec. 1, containing general information on accrued insurance premiums. There are 10 appendices to it, each of which is devoted to a certain option for calculating payments. Please fill out only App. 1 (Sec. 1.1 and 1.2) and App. 2 and 3, which refer to the basic assessment options.
Sec. 3, which contains the personal data of all recipients of income.

All other sheets of the report must be completed if they correspond to the status of the employer or the types of payments that he makes.

We will consider the filling rules not by the numbering of the sheets, but in the order of "mandatory" - first the sheets common to all, and then the rest.

A sample registration of the RSV for the 2nd quarter of 2018 can be seen.

Title page

This section of the report contains information about the compiler and the form itself:

The TIN code allows you to identify the compiler of the report as a taxpayer. For legal entities, it consists of 10 characters, for individuals - of 12.
The checkpoint code (reasons for registration) is assigned only to legal entities. The fact is that organizations can be registered in several divisions of the Federal Tax Service - not only at the place of primary registration, but also where the branch, real estate, etc. is located. The basis for registration in this inspection shows the checkpoint code.

The revision number indicates whether the submitted report is primary or corrected. For the primary, indicate the code 0-, then 1-, 2-, etc.
The settlement (reporting period) is indicated by a two-digit code. It is selected from App. 3 to order. For the report for the second quarter of 2018 (more precisely, for the half year, since reporting periods are determined on an accrual basis), code 31 is used.
The calendar year is indicated in four-digit format, for the current year it is 2018.
The field “Submitted to the tax authority” - here the code of the unit of the Federal Tax Service of the Russian Federation is given in a four-digit format.
The field "At the location (accounting)" - indicate the basis for submitting the form to this inspection. Codes are taken from App. 4 to Order. For example, for a report provided by a Russian organization at the place of registration of the parent company, this is 214, and at the location of the branch - 222.
Field "Name (full name)" - we give the full name of the organization (branch) in accordance with the charter. For an individual, the full name without abbreviations should be indicated.
The code of the type of economic activity is indicated in accordance with the all-Russian classifier OKVED-2.
The fields “Form of reorganization (liquidation)” and “TIN (KPP) of the reorganized organization” are filled in if the successor submits the report. The reorganization form code is selected from App. 2 to order. In this case, it must be borne in mind that for the successor's report in App. 3 provides for separate codes for reporting periods.
Contact phone number.
The number of sheets of the report itself and supporting documents (if any).
Information about the person who signed the report (full name, signature, date). For an organization, this must be a leader or other person with signature authority. An individual signs the report independently. Also, a representative can sign the form on behalf of the payer, in this case, in the corresponding field, you must specify the representative code - 2 and fill in information about the power of attorney.

Section 1

This section contains general information about insurance premiums of all types that the payer is required to transfer to the funds. It begins with the OKTMO code corresponding to the municipality where the contributions are paid.

Each type of contributions is dedicated to a separate block. The first four of them are filled out according to the same rules, so let's consider them using the example of pension contributions (lines 020-033):

On page 020 indicate the CCC for this type of contribution.
In line 030, they give the total amount payable for the billing period (in this case, for the 1st half of 2018)
Lines 031-033 show separately insurance premiums that must be paid for the last three months of the period (April, May, June).

Blocks are filled in the same way for the following types of contributions:

For compulsory medical insurance (pp. 040-053)
For mandatory pension insurance at an additional rate (pp. 060-073).
For additional welfare (pp. 080-093).

According to special rules, fill out part of Sec. 1, dedicated to social insurance in case of illness or in connection with pregnancy and childbirth. This block consists of two parts, since the employer can independently make social expenses (pay sick leave or maternity benefits).

It begins on page 100, in which the BCC for this type of contribution should be entered. Further, if the amount of contributions accrued for the period is more than the employer's social payments, then fill in the lines:

Page 110 - the total amount of contributions payable for the reporting period, taking into account the expenses of the employer.
Page 111-113 - amounts payable for the last three months of the period.

If the cost of social payments exceeded the amount of assessed contributions, then the excess amount is entered in lines 120-123 according to a similar principle.

It is clear that in each case only one of the corresponding lines should be filled in, i.e. lines 110 and 120, 111 and 121, 112 and 122, 113 and 123 cannot be filled in at the same time.

Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to Section 1

The report sheets in question contain the calculation of insurance premiums for a standard situation (without the use of additional tariffs or benefits, the use of compensation from the budget, etc.).

Each row of applications 1 and 2 includes five indicators that represent data in the following format:

Total since the beginning of the billing period.
In just the last three months.
Monthly for the last three months.

The calculation of compulsory pension payments is given in Subsection. 1.1 App. 1:

On page 010 reflect the number of insured persons.
On line 020 - the number of persons for payments in whose favor contributions are accrued. This number may be less than the total number, for example, if there are employees on maternity leave in the state.
On line 021, from the indicator of line 020, the number of individuals whose remuneration exceeded the base established by Art. 421 of the Tax Code of the Russian Federation.

On page 030 indicate the total amount of payments to insured persons.
According to page 040, a non-taxable amount is allocated from it.
On page 050 indicate the basis for calculating pension contributions.
According to line 051, amounts exceeding the limit are allocated from it for individuals shown in line 021.
In page 060, the total amount of assessed contributions is given.
On lines 061 and 062, the accrued amount is divided into payments from the base that exceed and do not exceed the limit value.

In Subsection 1.2 App. 1 in the same way on pages 010-060 fill out information on contributions to health insurance. The difference lies in the fact that these contributions do not allocate an excess of the base over the limit value, i.e. in Subsection. 1.2 pages 021, 051, 061, 062 are missing.

App. 2 to sec. 1 contains information on accrued social insurance contributions and payments made by the insured at their expense:

On page 001 indicate the sign of the category of social payments: direct (1) or by credit system (2).
Line 010 shows the number of insured persons.
In line 020, the total amount of remuneration paid is given.
Line 030 reflects the amount not subject to social insurance contributions (clauses 8-9 of article 421 and article 422 of the Tax Code of the Russian Federation).
In page 040 indicate the amount exceeding the limit base established by paragraph 3 of Art. 421 of the Tax Code of the Russian Federation.
In page 050 reflect the base for social insurance contributions.

According to lines 051-054, separate types of payments are distinguished from it:

under line 051 - payments by pharmacy organizations to their employees (pharmacists, pharmacists);
under line 052 - payments to crew members of ships registered in the international registry;
on line 053 - payments made by entrepreneurs working on the basis of a patent (with the exception of those whose activities are specified in subparagraphs 19 and 45-48 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation).
under line 054 - payments in favor of foreign citizens and stateless persons.

On page 060 indicate the amount of calculated insurance premiums.
On page 070 - the amount of expenses incurred by the insured at the expense of the FSS (payment for sick leave and benefits related to maternity).
On page 080, the amounts that the FSS reimbursed the insured are given.
On page 090, depending on the situation, they reflect the amount of social insurance contributions payable or the excess of the insured's expenses over the accrued contributions. In the first case, the sign "1" is put in the corresponding field, and in the second - "2".

Appendix 3 to Section 1

It deciphers the costs of the insured for the purpose of compulsory social insurance. Each line can include up to four indicators:

Number of payouts or recipients.
Number of payment days.
The amount of payments.
Including paid from the federal budget (if this category of payments provides for this possibility).

Strings App. 3 correspond to the types of benefits paid:

On page 010, the amounts of sick leave are given without taking into account payments to foreign citizens and stateless persons, but including citizens of the states of the Eurasian Economic Union (EAEU).
According to page 011, payments for external part-time workers are allocated from them.
Line 020 reflects sick leave paid to foreigners and stateless persons, excluding citizens of the EAEU states.
According to page 021, information on external part-time workers is selected from them, similarly to page 011.
Line 030 reflects the payment of benefits for pregnancy and childbirth.
According to p. 031, payments for external part-time workers are allocated from them.

On page 040 indicate the amount of lump-sum benefits for the early registration of pregnant women.
On page 050, information is provided on the payment of a one-time allowance for the birth of a child.
On page 060, indicate the amount of the monthly child care allowance.
According to page 061, payments for the first child are allocated from them.
On page 062 - payments for the care of the second and subsequent children.
On page 070, pay extra days to care for disabled children.
Line 080 reflects the insurance premiums accrued for payment from line 070.
On page 090 they show the amount of the burial allowance.
On page 100, all the above types of payments are summarized.
On line 110 of page 100, unpaid benefits are allocated.

Section 3 - personal data

This part of the report contains personal information about the insured persons, each of which is dedicated to a separate block:

On pages 010, 020, 030 indicate the number of the adjustment, the reporting period and the year, similarly to the title page.
On pages 040, 050 give the serial number of information and the date of their compilation.
On pages 060-150, the personal data of the insured person are given:

TIN (p. 060),
SNILS (p. 070),
Full name (p. 080-100),
date of birth (page 110),
country code (page 120),
floor (page 130),
identification document code (p. 140),
details of this document (p. 150).

Lines 160-180 contain a sign of registration of a person in the pension, medical and social insurance systems (1 - registered, 2 - not registered).

Sec. 3.2.1 (pp. 190-250) contains information on payments in favor of an individual, the basis for calculating pension contributions and their amount for the last three months:

Page 190 - month number (1, 2 or 3).
Page 200 - letter code of the insured person; it is selected from App. 8 to the Procedure and shows the possibility of using a special mechanism for calculating contributions. "Standard" for employees is the code "HP".
Page 210 - the amount of payments.
Page 220 - base for calculating pension contributions (within the limit).
Page 230 - payments under civil law contracts are allocated from the base.
Page 240 - the amount of assessed contributions.
According to p. 250, all indicators are added up p. 210-240 for three months.

Sec. 3.2.2 is devoted to pension contributions paid at an additional rate for harmful or dangerous working conditions (Article 428 of the Labor Code of the Russian Federation). Indicators, similarly to Sec. 3.2.1, fill out for three months on a monthly basis and in general:

page 260 - number of the month;
page 270 - fare code selected from App. 5 to the Order and showing the category of the payer;
line 280 - the amount of payments taxed under the additional tariff;
line 290 - the amount of assessed contributions;
page 300 - indicators of accrued payments and contributions, summarized for three months.

Additional report sheets

Not all payers complete the parts of the form discussed below. The need to include them in the report is related to certain characteristics of the insured (organizational and legal form, type of activity, taxation system, the right to various benefits, etc.).

The sheet “Information about an individual who is not an individual entrepreneur”, if necessary, serves as an addition to the title page. It is filled out if the form is submitted by an individual who has not indicated his TIN. Such a reporter can be identified by the personal data that this sheet contains:

Date and place of birth.
Citizenship.
Details of an identity document
Address of residence in the Russian Federation (for foreigners, you can specify the address of the business).

Other 1.3 App. 1 to sec. 1 is devoted to the calculation of pension insurance contributions at an additional rate for insured persons working in harmful or dangerous working conditions (Article 428 of the Tax Code of the Russian Federation). Indicate the number of such persons, the basis for applying the tariff, the amount of payments, the basis for calculating and the amount of the additional contributions themselves.

Other 1.4 app. 1 to sec. 1 contains the calculation of additional social contributions to provide civilian pilots and coal miners. Indicate the category and number of such persons, the amount of payments, the basis for calculation and the amount of contributions.

App. 4 to sec. 1 is filled in with information on excess payments of social benefits from the federal budget to citizens affected by radiation disasters (Chernobyl NPP, Mayak Production Association and Semipalatinsk test site). Payments are shown separately for each of the accidents and by type of benefits.

App. 5 to sec. 1 applies only to organizations working in the field of information technology. In accordance with sub. 3 paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to apply reduced insurance rates. This appendix indicates the average number of employees (should be more than 7 people) and calculate the share of income from privileged activities in its total amount (should be more than 90%). Information about the state accreditation of the company is also indicated here.

App. 6 to sec. 1 refers to simplistic people who are engaged in certain activities listed in subpara. 5 p. 1 art. 427 of the Tax Code of the Russian Federation. Here, the share of income from privileged types in the total income of the payer is calculated (should be at least 70%).

App. 7 to sec. 1 applies to non-profit organizations working on the simplified tax system and engaged in socially significant activities (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). They can apply the contribution exemption if the income from these activities, as well as from grants and earmarked income, totals at least 70% of revenue. To confirm this, fill out App. 7.

App. 8 to sec. 1 is used to confirm the right to a benefit by entrepreneurs working on the patent system (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). It contains information about the patent and the amount of payments to individuals involved in the activities specified in the patent.

App. 9 to sec. 1 contains information for the application of a special rate of social insurance contributions for foreign workers (with the exception of highly qualified specialists and citizens of the EAEU member states). Indicate the full name, TIN, SNILS, citizenship and the amount of payments for each such employee.

App. 10 to sec. 1 is necessary to confirm the right to exemption from insurance premiums for payments to students for work in student teams (subclause 1, clause 3, article 422 of the Tax Code of the Russian Federation). Indicate the amount of payments, full names of students, documents confirming the facts of membership in the detachment and full-time training. In addition, in order to apply the benefits, the detachment must be included in the state register. Information from it is also indicated in App. 10.

Sec. 2 are filled in only by heads of peasant farms. It contains the personal data of each member of the KFH and the amount of accrued contributions: both in general for the KFH, and for each participant individually.

The procedure for submitting a report and sanctions for violations

For the RSV form for the reporting period, the deadline for submission is set - no later than the 30th day of the month following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). Thus, the report on insurance premiums for the 2nd quarter of 2018 must be submitted no later than July 30, 2018.

Sanctions for violation of the deadlines for submitting the report are provided for in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. The penalty is 5% of the amount of outstanding contributions for each month of delay (including incomplete). There is also a maximum fine (30% of the arrears) and a minimum (1,000 rubles). Thus, if the report is submitted late, but all contributions are paid on time, then the fine will be fixed - 1,000 rubles.

The tax authorities cannot block an account for failure to submit a calculation of insurance premiums for the reporting period, since it is not a tax return (letter of the Ministry of Finance dated 04/21/2017 No. 03-02-07/2/24123).

Summing up

The calculation of insurance premiums for the 2nd quarter of 2018 contains information on all types of accrued contributions to non-budgetary funds (with the exception of “unfortunate” ones). This form also includes the personal data of the insured persons and (if necessary) the rationale for the application of benefits and special rates. RSV for the 2nd quarter of 2018 must be submitted to the tax authorities no later than July 30, 2018.

Report in the RSV-1 form, the procedure for filling out which is regulated by the Board of the Pension Fund. Reporting displays data on contributions to health and pension insurance within the company. The rules for registration in the coming year have changed somewhat, which requires special attention from specialists who form this type of reporting.

Formation of RSV-1 in the Kontur.Extern system

Innovations

Federal Law No. 406 of December 1, 2014 for paper and electronic reports sets different deadlines for submitting the RSV-1 form. If for a copy on paper the period remains the same - 1 month. and 15 days from the end of the reporting period, then for electronic documents it has increased by 5 days. Thus, electronic reporting for the last quarter of 2014 was submitted before 02/24/15, in the current year - must be submitted before 05/20/15, 08/20/15 and 11/20/15.

Only those organizations with 25 or fewer employees can submit the RSV-1 declaration in paper form.

In Section 1, columns appeared in which it is necessary to prescribe calculations for the period 2010-2014. In clause 2.1 p. 2 has fewer rows, since data on pension contributions for employees by age is no longer entered here.

Registration procedure

To avoid possible inaccuracies and errors, you should use the sample design of the RSV-1 form.

All declarants, without exception, fill in the title page and the first two pages, and a separate sheet must be filled out for each tariff used if the company used several tariffs during the reporting period. Other sections have their own rules. They are filled in certain cases:

R. 3 - when the declarant uses a reduced tariff (Article 58 of the Federal Law No. 212).
R. 4 - if indicators were entered in line 120 p. 1.
R. 5 - when making payments to employees who are listed as students of educational institutions.
R. 6 - in the presence of personalized accounting at the enterprise.

The document consists of 6 sections and 13 pages.

If there is no data for any of the indicators, a dash should be put in the corresponding cells. The document is filled in block letters.

At the top of each page, you must enter the registration number assigned to the organization, at the bottom - the signature of the taxpayer and the date of filling.

Starting from the current reporting period, it is not necessary to indicate the registration address of the declarant, OKTMO, OGRN, OKATO on the title page. The title page must include the following information:

reporting period code and year;
correction number;
Company details;
current phone number;
the number of persons for whom the sum insured is paid;
average number of frames.

If the enterprise ceases to operate, the corresponding field is immediately filled in (the letter “L” is affixed). Calculations for the sums insured are given in p. 1. Information on payments for work in hazardous production and with compulsory medical insurance must be entered in columns 6-8.

Calculations for certain and additional rates are made in Section 2. Contributions for the OPS must be registered for each employee in the total amount. Subsections 2.2, 2.3 and 2.4 provide data on additional . Clause 2.5 - a new sheet in the form of a report, in which personalized accounting indicators are entered. It only needs to be completed when the taxpayer completes Section 6.

Can there be mistakes?

If reporting is done in, the service indicates all possible errors when filling out the RSV-1 form and offers to correct them. They are most often found in the preparation of paper documents. The most common inaccuracies are:

incorrect indication of the average number of employees;
incorrect amounts of paid insurance premiums;
inconsistency of the payment date;
errors in writing the full name of employees, etc.

To avoid such inconsistencies, it is necessary to check the data with the documents with the utmost care and accuracy.

In 2017, the RSV-1 form will be submitted for the last time. This is a certain reporting that is submitted to the Pension Fund. Then it will change and you need to submit it to the tax authority. You need to figure out how to fill out this report, when and where to submit it.

First you need to decide what such a document is. RSV-1 is a calculation for the accrual or payment of insurance premiums. This report contains all information on the contributions that need to be accrued or have already been accrued to the Pension Fund and health insurance.

In order to fill out the document correctly, you must have a sample before your eyes. This type of document is submitted in two ways:

on paper, if the average number of employees in the enterprise is less than 50 people. Then it can be submitted in person or sent by mail;
on electronic media - for all other organizations and entrepreneurs.

It is in this report that all data from accounting accounts or special tax registers will be reflected. Here are the types of payments:

when forming the insurance part of the employee's pension;
to accumulate part of the future pension;
all payments for health insurance.

It is important to understand that the tariff code is extremely important for enterprises that work on benefits. It completely depends on the type of activity.

Form RSV-1 has a new look, which was developed by the tax service. Since 2017, it must be submitted exactly there on a monthly basis until the 15th day of the month that follows the reporting one.

The procedure for filling RSV-1 and its sample

It must be understood that only those sections in which there is any information should be filled out. Be sure to complete the title page, the first and second sections. The rest are indicated only when necessary.

It is best to start filling out this form from the title page. The following information is indicated here:

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all the details of the organization or entrepreneur in full: short name of the company, registration number in the Pension Fund, which is sent in the notification, TIN, KPP, activity code, contact phone number;
reporting period;
insured persons indicated in the sixth section;
average number of people:

The number of the adjustment is indicated so that it becomes clear which time the reporting is submitted. It starts with the number 0. The adjustment depends on the indicators that change in the document. If the company is liquidated, then it is necessary to complete the termination of activities.

To complete the remaining sections, it is important to consider the following:

subsection 2.1 has information about accruals to employees and contributions from them. In the third column, figures are written from the beginning of the year or for the first six months when filling out semi-annual reports. In the fourth, fifth and sixth columns, figures for the last quarter;
subsections 2.2 and 2.3 include information on additional rates for employees working in hazardous work;
subsection 2.4 contains information on contributions that were additional. Then the reason for entering this information is marked with a cross;
the third section indicates information when the organization applies reduced rates for insurance premiums;
the fourth section contains all information about taxes that were additionally assessed. This section is filled in if any information was entered in line 120 of section 1;
the fifth section is filled out only when accruals were made to persons who study at institutes and the like;
at the end of the sheet, the date is written and the signature of the head of the organization is put.

How to complete section 1 of RSV-1

It contains all the information on the accrual and payment of insurance premiums.

On line 100:

indicate in columns 5-7 those indicators that were recorded in line 150 columns 4-6;
if an overpayment was made for the previous reporting period, then the third column indicates information from the last report of line 150;
in case of debt, in the fourth column it is necessary to enter the value and lines 150 of the last report of column 3;
in the eighth column, the value of column 3 of line 150 is written;
assessed contributions are indicated in line 110;
the third column contains information on accruals to the Pension Fund;
the sixth column contains information on additional tariffs for compulsory pension insurance;
in the eighth column - compulsory health insurance.

Lines 111, 112 and 113 are filled in if there are additional payments to individuals.

Line 120 contains information on additional assessments of contributions after a desk or field audit. Also, this line may contain information after the value independently changed by the payer.

Line 140 contains the total amount of taxes paid on an accrual basis since the beginning of the year.

Line 150 includes the balance of contributions.

How to complete section 4 of RSV-1

When completing the fourth section, you must consider the following:

the fourth column contains the basis on which this section is filled out, namely: 1 - based on the results of a desk audit; 2 - exit; 3 - self-correction field; 4 - when adjusting the base, in which there were no errors;
the third column contains information with the code of the basis for contributions;
columns 4 and 5 contain the month and year for which contributions were recalculated;
from columns 6 to 13, information on the OPS is entered;
column 14 contains information on compulsory medical insurance.

How to complete section 6 of RSV-1

It must be filled out when employees received any payments:

in column 6.1 it is necessary to indicate the full name. Maximum number of people up to 200;
6.2 - this is information about the reporting period;
6.3 indicates the form of adjustment: initial, corrective or canceling;
6.4 refers to employee benefits;
6.5 - contributions to the OPS;
column 6.6 is filled in when there is a corrective or canceling form;
6.7 - if there are employees for whom special rates after certification;
6.8 - the period in which the employee worked.

It is important to understand that the form must be filled out accurately and submitted on time. Then there will be no problems with the tax service.

On January 1, 2017, the tax authorities finally approved a new reporting form for insurance premiums. The document was put into effect by Order No. ММВ-7-11/ [email protected] dated October 10, 2016. It also contains a detailed procedure for filling out the calculation of insurance premiums and the electronic submission format. How to fill out a new RSV correctly? For what periods and in what terms to submit this form? Who is recognized as taxpayers and is obliged to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.

The current form for calculating insurance premiums in 2017 was developed from scratch and is intended for the formation by policyholders of data on deductions for mandatory pension, social (VNiM) and medical insurance. The appearance of a new report (KND 1151111) is due to the addition of Chapter 34 to the Tax Code, which regulates the calculation and payment of insurance premiums (IC). A significant reform of the legislative norms partially returns employers to the UST already applied in the 2000s.

After 8 years (UST was canceled in 2009), the control authorities considered it expedient to transfer the administration of contributions to the tax service and approved the heads. 34 NK. It is defined here that:

All individual entrepreneurs and legal entities that make payments to individuals on the basis of employment contracts and GPAs belong to payers of the SV; as well as private practitioners (stat. 419 of the Tax Code).
Objects for taxation of NE are payments to individuals under GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of article 420 of the Tax Code).
For the billing period, a year (calendar) is taken, for reporting - a quarter, half a year, 9 months. (Stat. 423 of the Tax Code).
Deductions of the NE, as well as payment, are made by the insured independently at the end of each reporting period, the transfer of debt is carried out taking into account the amounts paid for previous reporting periods (clause 1, article 431 of the Tax Code).
Payment of ST is carried out no later than the 15th day (clause 3 of article 431 of the Tax Code).
Accounting for NE in rubles with kopecks is carried out by taxpayers for each individual separately (paragraphs 4, 5 of Article 431 of the Tax Code).
A single calculation is filled in on an accrual basis and is submitted based on the results of the reporting (calculation) periods no later than the 30th day (clause 7 of Article 431 of the Tax Code).
The ERSV filing authority is the IFTS at the address of the legal entity (the address of residence of the individual entrepreneur). As for the EP, the submission of the report (KND 1151111) is performed at the place of registration in the case of independent settlements of the unit with the personnel.

Calculation of insurance premiums - the composition of the form

A typical unified calculation of insurance premiums in 2017 includes a title page and many sections. Due to the fact that the form combined summary data for various types of insurance, the document is very voluminous and consists of 3 main sections. At the same time, it is not necessary to form all sheets in a row, but Sec. 2 and is intended only for the heads of peasant farms. For the rest of the sections, those pages for which there is information are also filled. In any case (even with “zero” activity), it is required to submit - the title page, sec. 1, subsection 1.1, 1.2 from Appendix 1 to Sect. 1, adj. 2 to sec. 1, sec. 3.

The new calculation of insurance premiums includes:

Title page - here the insured enters his registration data (TIN, KPP, name, OKVED2, IFTS authority, contact details), and also provides information on the reorganization and the reporting period.
Information about an individual - this sheet is intended to be filled in by those individuals who are not registered as individual entrepreneurs and have not indicated the TIN code.
Sec. 1 - the most extensive section of the ERSV is intended for entering summary data on all types of RV. Filling in is carried out for each type of contributions with the codes KBK, OKTMO, cumulative amounts for the entire billing period and the last 3 months as well.
App. 1 to sec. 1 - here CBs are indicated in terms of OPS and OMS. At the same time, subsection 1.1, 1.2 are formed without fail by all insurers, and subsection. 1.3, 1.3.1, 1.3.2, 1.4 - only if the employer made certain types of payments.
App. 2 to sec. 1 - here are the CBs in the part of VNiM. At the same time, the employer explains what types of benefits were issued to employees, how - directly or through the Social Insurance Fund (with the participation of the region in the pilot project), the number of insured individuals and the amount of the insurance base, contributions, as well as funds reimbursed from Social Insurance.
App. 3 to sec. 1 - here the expenses for VNiM and in accordance with the legislation of the Russian Federation are indicated in total amounts and by types of cases. For reference, those benefits are indicated that have already been accrued, but have not yet been issued to individuals.
App. 4 to sec. 1 - here are payments to various categories of individuals made at the expense of federal funds. For example, these are payments to Chernobyl victims who suffered at the Mayak plant, at the Semipalatinsk test site and in other radioactive territories.
App. 5 to sec. 1 - this sheet is formed only by IT organizations in terms of the validity of the application of reduced tariff rates for IC (subclause 3, clause 1, article 427 of the Tax Code).
App. 6 to sec. 1 - this sheet is formed only by firms on the simplified tax system engaged in construction, manufacturing and various services in terms of using the validity of reduced rates (subclause 5 clause 1 article 427 of the Tax Code).
App. 7 to sec. 1 - for similar purposes, this sheet is formed only by simplified NPOs engaged in educational, scientific, social and other fields (subclause 7 clause 1 article 427 of the Tax Code).
App. 8 to sec. 1 - the sheet is formed only by IP on the PSN (subclause 9, clause 1, article 427 of the Tax Code) to justify the use of reduced rates for SV.
App. 9 to sec. 1 - the sheet is formed for payments to foreign individuals and temporarily staying in Russia.
App. 10 to sec. 1 - the sheet is filled in for payments to full-time students for work in special student teams (subclause 1 clause 3 article 422 of the Tax Code).
Sec. 2 - this section of the new ERSV is intended for the formation of information on the SV by the heads of the peasant farm.
App. 1 to sec. 2 - here the payment amounts are calculated.
Sec. 3 - here personal information is provided for all insured individuals. At the same time, subsection 3.2.1 is obligatory for formation by all taxpayers, and 3.2.2 - only by paying fees for additional tariffs in terms of individual payments.

Note! The calculation of insurance premiums (KND 1151111) does not indicate the amounts for "injuries" that remained under the jurisdiction of Social Insurance: reporting 4-FSS (on a new form) and payment of fees is made to the territorial division of the FSS.

How to fill out the calculation of insurance premiums in 2017

Filling in a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11 / [email protected] dated 10.10.16, the Regulations must be observed by all insurers, regardless of the legal form and scope of activity. The instruction for filling contains the rules for entering data into the title page, sections, subsections and applications. Separate codes are given:

According to the options for submitting a report (Appendix 1 to the Procedure) - 01 - for a paper document sent via mail; 02 - for a personally submitted paper form, 04 - for a form submitted through an EDS; 09 (10) - when using barcodes.
According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
By periods (Appendix 3) - the code of the billing period, that is, years - 34, quarter code - 21, half-years - 31.9 months. – 33. A special coding has been developed for insurers who have undergone reorganization or liquidation.
By tariffs (Appendix 5) - the payer's tariff code differs according to the applied taxation system and types of activity. For example, for a company on the OSNO and the general tariff SV - 01, for a company on the simplified tax system and the general tariff SV - 02, for the exchangers - 03, etc.
By place of submission of the form (Appendix 4) - the coding differs depending on who exactly submits the report. For example, if a Russian enterprise reports - 214, its successor - 217, OP of a Russian organization - 222, IP - 120, etc.
By types of certifying documents (Appendix 6) - the coding has been developed for the main types of certifying documents. For the passport of a Russian citizen - 21, military ID - 07, birth certificate of an individual - 03, passport of a foreigner - 10, etc.
For the subjects of the Russian Federation (Appendix 7) - each subject (other settlements) of the Russian Federation has its own coding. Moscow - 77, Moscow region. - 50, Rostov region. - 61, Omsk region. - 55, etc.
By categories of insured individuals (Appendix 8) - this category code is given on p. 200 subsection. 3.2.1. For example, for ordinary employees, you need to indicate HP.

Algorithm for filling out the calculation of insurance premiums in 2017

It is not enough to know how to fill out a new calculation, you also need to remember the ratios of indicators both within the ERSV and in comparison with reporting to the FSS for injuries and to the IFTS for payments to individuals (6-NDFL). When calculating the total amounts of ST for the GPT in sec. 1 line 030 should reflect data for the entire period, and lines 031-033 - for the last three months; line 040 and line 020 are reserved for filling in the corresponding BCC. Line 070 of the calculation is formed only by policyholders on the additional tariff for the OPS, and line 090 is formed by employers paying SV for additional provision.

Rules for compiling the form of calculation for SV:

The title page is filled in first - the data is taken from the registration tax certificates, the field reserved for the number of pages is left blank for now.
Next, section 3 of the calculation of insurance premiums is filled in - here it is necessary to include personalized information on all insured persons registered in the reporting period. These are also those who, for various reasons, do not receive remuneration, but remain on the employer's staff. For example, maternity leave; child caregivers, employees on unpaid leave, etc.
Then fill in subsection. 1.1 and 1.2 to sec. 1 - that is, contributions to OPS and OMS. Remember that the data must match those entered in sec. 3.
To reflect contributions for VNiM, Appendix 2 to Sec. 1 - accruals are indicated here, as well as the insurance costs incurred and the amounts reimbursed by Social Insurance. If there were benefits in the period, Appendix 3 and page 070 of the appendix are additionally filled out. 2. If not, adj. 3 is not required.
At the very end, the summary amounts are posted in the section. 1 - here are the OKTMO code, CCC contributions and accruals for the entire period, including for the last 3 months.
In conclusion, the completed pages are numbered using the chronological method, the resulting number is affixed to the title page, the head of the insured certifies the EPCB with a personal signature and seal.

An example of filling out the calculation for insurance premiums 2017

The following is an example of compiling ERSV for 9 months. 2017. The format of sending depends on the number of staff of the insured. Employers with more than 25 employees are required to report only in electronic form (clause 10 of article 431 of the Tax Code), others can also submit a calculation “on paper”. If the delivery obligation is performed by the representative of the insured, a notarized power of attorney will be required.

When sending a report, it is first necessary to check the specified information, since if there are errors or inaccuracies, the EPRS will not be accepted and a negative protocol will be received. At the same time, the payer may receive from the IFTS a requirement to provide explanations regarding the use of reduced tariffs or the reflection of non-taxable amounts. For example, error code 0400500003 means a mismatch in the calculation of personal information for individuals with the database of the tax service. Submission of incorrect TIN, SNILS or full name for employees entails a refusal to accept reports. In order for the calculation to be accepted, you should correct the information and send the document again.

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

July 30, 2018 - the last day of RSV submission for the six months. The Federal Tax Service for the Tomsk Region has prepared a memo for accountants.

The Memo focuses on the positions that cause the greatest difficulties for payers of insurance premiums.

The calculation of insurance premiums was approved by the Order of the Federal Tax Service dated 10.10.2016 N ММВ-7-11 / [email protected] and submitted quarterly no later than the 30th day of the month following the reporting (calculation) periods - April 30, July 30, October 30, January 30.

What sections to complete

Sections of the RSV, mandatory for filling out by legal entities and individual entrepreneurs making payments to individuals:

title page;
Section 1 "Summary data on the obligations of the payer of insurance premiums";
Subsection 1.1 of Annex 1 to section 1 "Calculation of the amounts of contributions for compulsory pension insurance";
Subsection 1.2 of Annex 1 to section 1 "Calculation of the amounts of contributions for compulsory health insurance";
Annex 2 to section 1 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood";
Section 3 "Personalized information about the insured persons".

Legal entities, regardless of their activities, in the absence of payments and other remuneration in favor of individuals, present a calculation with “zero” indicators.

In the "zero" calculation, section 3 regarding personal data (subsection 3.1) is filled in for a person who has the right to act without a power of attorney on behalf of a legal entity (director, head, chairman, etc.).

Sections of the RSV, which must be completed in individual cases:

if an organization or individual entrepreneur accrues insurance premiums for the OPS at additional rates to employees performing work with the right to early retirement (subparagraphs 1 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ), subsections 1.3.1 - 1.3.2 are filled in Appendix 1 to section 1;
an accredited IT organization that charges contributions at a reduced rate (code 06) fills out Appendix 5 to the section. 1;
the payer applying the simplified tax system and calculating contributions at a reduced rate (code 08) fills out Appendix 6 to Section 1;
if temporary foreigners work in the organization, Appendix 9 to section 1 is filled in.

In the regions where the FSS pilot project on direct payments operates, which provides for the features of financial security, assignment and payment of insurance coverage, annexes 3 and 4
to section 1 of the calculation are not filled.

Sections of the RSV, mandatory for the heads of the KFH:

title page;
Section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farm) households."

Section 3 RSV

Section 3 "Personal Information":

"Settlement (reporting) period (code)" of Section 3 must correspond to the value of the settlement (reporting) period in the Title Page. Similar requirements apply to the value in the "Calendar year" line.

Section 3 cannot contain two sheets with the same values of SNILS and full name indicators.

In the calculation, the personal data of the insured persons must correspond to the data specified in the information on the SZV-M forms (SZV-Experience), which are submitted to the FIU.

Recommended for subsection 3.1:

Requisites "Full Name":

may contain uppercase (large) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and uppercase (large) letters are also allowed: I, V of the Latin alphabet. The presence of lowercase letters i, v of the Latin alphabet, as well as the use of these letters as the first or only character, is not allowed;
should not contain numbers and punctuation marks, except for "." (dot), "-" (hyphen), "'" (apostrophe), "" (space);
cannot contain "." (dot), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last, or only character. Location of the "." (dot) after the “-” (hyphen) character, as well as two or more consecutive “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space) or combinations thereof are not allowed.

Props "INN"(in the presence of):

filled in in accordance with the Certificate of registration of an individual with a tax authority (Form No. 2-1-Accounting). Details "TIN" can be clarified on the official website of the Federal Tax Service of Russia using the "Find TIN" service.

Props SNILS:

consists of 11 digits and is filled in according to the format XXX-XXX-XXX XX, where X takes numeric values from 0 to 9. The last two digits are separated by a space.

Props "Series and number of the document" for citizens of the Russian Federation ("ID document code" equal to "21"):

filled in according to the format XX XX XXXXXXX, where X takes numeric values from 0 to 9 (series and number are separated by a "" (space) sign).

Props "Date of Birth":

must not exceed the current date (the date the calculation was completed). Year of birth - more than 1900.

Recommended for subsection 3.2

If no payments were accrued to the employee in the reporting period, then subsection 3.2 is not filled out.

Props "Month":

must be filled in in accordance with the number of the month in the reporting period, for example, in the calculation for half a year, 1, 2, 3 months cannot be indicated;
the numbers of the months are indicated sequentially and should not be repeated, for example, in a half-year report it is not allowed to indicate first 6, then 5 and 4 months, it is also unacceptable to indicate 4, 4 and 6 months;
when remuneration is paid only in the first and last months of the reporting period, a consecutive indication of all months is required, while in the second month of the quarter a zero indicator is indicated.

Section 1 RSV

Subsections 1.1 "Calculation of the amounts of contributions for compulsory pension insurance" and 1.2 "Calculation of the amounts of contributions for compulsory health insurance"

Data on payments, including non-taxable, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must comply with the data in section 3 for all employees.

For calculation with "zero" indicators, line 010 "Number of insured persons" is indicated equal to 1 (i.e. a person who has the right to act without a power of attorney on behalf of a legal entity).

The requisite "Payer's tariff code" in subsection 1.1 must correspond to the requisite "Category code of the insured person" from section 3.

Recommended for payers using the main tariffs - codes "01", "02", "03": given that the payer's tariff codes "01", "02", "03" correspond to one category code of the insured person "HP", it is recommended to fill out one appendix 1 to section 1 of the calculation indicating one, any of the above, the payer's tariff code.

Recommended for payers using reduced rates:

Data on payments, including non-taxable, to the tax base from section 3 for all employees should be reflected in subsection 1.2.

For example, with a reduced tariff "code 08" (CMI - 0%), the amount of payments, non-taxable payments and the tax base (lines 030, 040, 050) should contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated as zero.

Similarly, when filling out Appendix 2 to section 1 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood."