Single calculation of tax contributions. The procedure for filling out the calculation of insurance premiums. What calculation is considered unrepresented

The calculation of insurance premiums for 2017 is provided in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @. The calculation must be submitted to the tax authorities no later than January 30, 2018.

The calculation of insurance premiums for 2017 is provided in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @:

• by persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
• heads of peasant (farming) households.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period to the tax authority:

• at the location of the organization;
• at the location of separate subdivisions of organizations that charge payments and other remuneration in favor of individuals. If a separate subdivision is located outside the Russian Federation, then the organization submits the calculation for such a subdivision to the tax authority at the place of its location;
• at the place of residence natural person, making payments and other remuneration to individuals (including individual entrepreneurs).

The largest taxpayers who have separate subdivisions (which charge payments and other remuneration in favor of individuals), submit a calculation to several tax inspectorates (letter of the Federal Tax Service dated 10.01.2017 No. BS-4-11 / 100 @):

• at the place of its location;
• at the location of separate divisions.

The calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018... The deadline for submitting the calculation is the same for all payers of insurance premiums and does not depend on the form of submission of reports - on paper or in in electronic format.

Note! If the payer of insurance premiums does not have payments in favor of individuals during the settlement (reporting) period, the payer must submit fixed time to the tax authority calculation with zero indicators (letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07 / 17273, dated April 12, 2017 No. BS-4-11 / 6940 @).

For late submission to the tax office of the calculation of insurance premiums, the payer of insurance premiums may be fined in the amount of 5 to 30 percent of the amount of contributions that has not been paid, based on the calculation. Wherein minimum amount the fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05.05.2017 No. PA-4-11 / 8611, the Federal Tax Service of Russia explained how much to pay a fine to each of the funds (PFR, FFOMS, FSS).

Drawing up a calculation of insurance premiums

Calculation of insurance premiums includes:

• Title page;
• Sheet "Information about an individual who is not an individual entrepreneur";
• Section 1 "Summary data on the obligations of the payer of insurance premiums";
  • Appendix No. 1 to section 1 "Calculation of the amounts of insurance premiums for compulsory pension and health insurance" to section 1;
  • Appendix No. 2 to section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" to section 1;
  • Appendix No. 3 to section 1 "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation Russian Federation"to section 1;
  • Appendix No. 4 to section 1 "Payments made from funds financed from the federal budget" to section 1;
  • Appendix No. 5 to section 1 "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 Of the Tax Code Russian Federation "to section 1;
  • Appendix No. 6 to section 1 "Calculation of compliance with the conditions for applying a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 7 to section 1 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 7 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 8 to section 1 "Information required for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 9 of paragraph 1 of article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 9 to section 1 "Information required for the application of the insurance premium rate established by the second paragraph of subparagraph 2 of paragraph 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 10 to section 1 "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1;
• Section 2 "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households";
  • Appendix No. 1 to section 2 "Calculation of the amounts of insurance premiums payable for the head and members of the peasant (farm) economy" to section 2;
• Section 3 "Personalized information about the insured persons".

Sections 1 and 3 are filled in by payers of insurance premiums who make payments to individuals and are presented quarterly.

Section 2filled in by payers of insurance premiums - heads of peasant farms, annually.

Drawing up a calculation of insurance premiums in the program "1C: Salary and personnel management 8" (rev. 3)

In the program for compiling the calculation of insurance premiums, there is a regulated report Calculation of insurance premiums (section Reporting, certificates - 1C-Reporting) (fig. 1).

To draw up a report, you must at the workplace 1C-Reporting enter the command to create a new instance of the report using the button Create a and select from the list of available reports Types of reports report with title Calculation of insurance premiums by button Choose.

In the starting form, indicate the organization (if the program keeps records of several organizations) for which the report is being drawn up and the period for which it is drawn up.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums (fig. 2). To automatically fill out a report based on infobase data, use the button Fill in.

Note! If two or more elements of the directory are identified in the accounting data, during automatic filling of the report Individuals with the same completed SNILS, a message is issued, while the report remains blank.

Drawing up a calculation of insurance premiums in other programs:

• in the program 1C: Salary and personnel management 8 (rev. 2.5)
• in the program 1C: Salary and personnel of a budgetary institution 8 (rev. 1.0)
• in the program 1C: Salary and personnel of a public institution 8 (rev. 3)

Submission of calculation of insurance premiums to the tax authority

Payers who have the average number of individuals in favor of whom payments and other remuneration are made for the previous settlement (reporting) period more than 25 people, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit, submit a calculation of insurance premiums to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10 of article 431 of the RF Tax Code).

Payers and newly created organizations (including during reorganization), in which the average number of individuals in favor of whom payments and other remuneration are made, for the previous settlement (reporting) period is 25 people or less, are entitled to submit the calculation as in electronic form , and on paper.

Regardless of the activities carried out, payers of insurance premiums must be included in the calculation:

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

The rest of the appendices, subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of Appendix No. 1 to Section 1, Appendices 3 - 10 to Section 1).

Submission of calculation of insurance premiums to the tax authority in the program "1C: Salary and personnel management 8" (rev. 3)

Setting up the composition of the calculation

If individual sections of the calculation in accordance with the Procedure are not filled in and are not presented, then a mode can be set for them in which they will not be displayed in the form of a report and printed.

To do this, click on the button Customization (button More - Setting) located in the top command bar of the report form, and on the tab Section properties uncheck the boxes Show and Print for these sections (fig. 3).

Calculation check

It is recommended to check for errors before transferring the calculation. To do this, use the button Check - Verify control ratios ... After pressing the button, the result of checking the control ratios of indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking the checkbox Show only erroneous relationships) (fig. 4).

By clicking on the required ratio of indicators, in the column Tested ratio or Decoding values, a decryption is displayed, which shows: where these numbers came from, how they formed, etc. And when you click on a certain indicator in the decoding itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums the verification of the control ratios of indicators introduced by the letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11 / 12678 @, dated December 13, 2017 No. GD-4-11 / 25417 @ and by the letter of the Federal Security Service of the Russian Federation dated June 15, 2017 No. 02-09- 11 / 04-03-13313.

Print calculation

Organizations submitting settlements without using telecommunications channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed form for the calculation (Fig. 5).

To generate a printable calculation form with a two-dimensional barcode PDF417, click on the button Printinglocated at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional barcode PDF417, it is necessary that a single module for printing machine-readable forms and templates for machine-readable forms be installed on the computer. An installation kit for the print module is included in the configuration. As soon as it becomes necessary to use the print module, it automatically starts for installation. The templates for machine-readable regulatory reporting forms are included in the configuration and are installed with it, so there is no need to install the templates separately.

The form for calculating insurance premiums can be printed without a barcode, if in the report settings (button More – Customization - bookmark General) check the box Allow printing without PDF417 barcode... After setting this setting, click Printing will be available for printing Form with barcode PDF417 (recommended) (fig. 5) or Form without barcode PDF417.

When you select the second option, the program displays the report form on the screen for preview and additional editing, generated for printing sheets (if necessary) (Fig. 6). Next, to print the calculation, click on the button Printing... In addition, from this report form (preview), you can save the edited calculation as files in the specified directory in the PDF document (PDF), Microsoft Excel (XLS) format or in the tabular document format (MXL) (by clicking on the button Save).

Uploading the calculation in electronic form

If the calculation is to be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums the function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload for correctness of the report formatting by the button Check – Check unloading ... After clicking on this button, the formation of an electronic presentation of the report will be performed. If an error is found in the report data that prevents the upload from being performed, the upload will stop.

In this case, you should correct the detected errors and repeat the upload. To navigate through the errors, it is convenient to use the error navigation service window, which is automatically called up on the screen. To unload the calculation for subsequent transfer through an authorized operator, click on the button Unload - Electronic submission and indicate in the appeared window the directory where the calculation file should be saved. The program assigns the file name automatically. By pressing the button Upload - Data on individuals of section 3, the file with data on individuals of section 3 will be uploaded. The file can be used in the "Personal Account" of the organization on the FTS website to check the full name and SNILS (Fig. 7).

Sending a calculation to the tax authority

In programs 1Ccontaining a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic submission file and using third-party programs) to send a calculation of insurance premiums to the tax authority in electronic form with a digital signature (if the 1C-Reporting service is connected). Before sending, it is recommended to perform format-logical control of the calculation filling. To do this, click on the button Check

Starting from the current reporting period, payers of contributions must list and submit reports on compulsory types of insurance to the tax authorities. For this reporting, by order of the FTS, a special unified calculation of insurance premiums was introduced, which must be submitted to the IFTS at statutory terms. It combines several types of contributions and must be surrendered quarterly.

What is a single calculation of insurance premiums or ERSB for short?

This type of report combines insurance premiums for pension, medical and social insurance. It is presented to the IFTS on a quarterly basis, for the first time in the 1st quarter of 2017. All employers prepare these reports.

The report is an innovation and replaces those previously presented in FIU calculations RSV-1, 2, RV-3 and partially 4-FSS.

For social insurance, it only reflects contributions for incapacity for work and maternity. Injuries should be submitted to the 4-FSS report in social insurance.

To some extent, the insurance premiums for which the insured reports to the IFTS resemble the previously existing single social tax. But the procedure for calculating, paying and submitting reports is regulated by the new chapter of the Tax Code of the Russian Federation.

The main goal of introducing a new calculation is to optimize administration, as well as reduce the burden of inspections at the insured.

Who should submit a single calculation?

A single calculation of insurance premiums is drawn up by business entities that act as employers under labor contracts or as customers under GPC contracts. In accordance with the legislation, they must provide the individuals employed with them with pension, medical and social insurance.

Also, the report is submitted by individuals who are not entrepreneurs, but who have entered into labor contracts or contracts for work or services with the employee.

Enterprises and other legal entities must submit this form at their location, and entrepreneurs - at their place of registration.

Terms of provision of ERSV

A single calculation of insurance premiums according to the current rules must be submitted to the tax office within thirty days after the end of the reporting period, which is a quarter. If the last day of the term falls on a weekend, then this date is calculated as the first working day after that.

The reporting deadlines are as follows:

• For the 1st quarter of 2017, you must send the calculation before 02.05.2017.
• For the second - until July 31, 2017.
• For the third - until 30.10.2017.
• For the fourth - until 01/30/2017.

EPCB delivery methods

The current rules provide for two ways to submit a report:

• If the number of employees or persons involved under civil contracts is less than twenty-five people, a single calculation of insurance premiums can be given directly to the inspector on paper. It is necessary to present two copies of the calculation to the tax office, as well as its electronic version on the information carrier.
• Otherwise, the calculation should be submitted to the Inspectorate of the Federal Tax Service only in electronic format using telecommunications. In this case, an agreement is drawn up with a special operator, and also an EDS can be purchased from the EDF operator. In many specialized programs, you can draw up a report, sign and send it to the tax office. The receipt of the Federal Tax Service Inspectorate is considered to be a confirmation of receipt.

For both methods, a single deadline is provided, which now does not depend on the method of filing reports.

Important! If, when submitting reports, discrepancies are found between the resulting amounts and the total value for people, the calculation will be considered not accepted. The tax authority gives five days to clarify the data and correct the inconsistencies that have arisen.

Zero reporting

Tax inspectors insist on the obligation of policyholders to submit this calculation, even if for some reason in reporting period the salaries of employees were not charged, just like contributions. They believe that a single calculation with zero lines notifies the tax authority that the policyholder will not calculate deductions.

However, there is an opinion that if there is no basis for calculating insurance premiums, that is, the income of individuals taxed with contributions, then it is not necessary to submit a calculation. It is best to check with your inspectors at the IFTS for this moment. After all, it may turn out that the policyholder will have to defend his opinion in arbitration.

Download the form for calculating insurance premiums

Download in Excel format.

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How to fill out a single calculation of insurance premiums correctly?

The report includes title page, a sheet for individuals who are not registered as individual entrepreneurs, sections 1-3, to which annexes also go.

In full, it presents a fairly large report. But it is provided for all cases, and as a rule, only the necessary sheets are filled out.

The calculation is filled in on the basis of the insurance premiums accounting card, which is maintained in specialized programs.

When filling in by hand, black ink is used, capital block letters. Each character is displayed in a separate cell. Fractional numbers include the whole part separated from the decimal point. Empty cells are crossed out.

Title page

Above, you need to reflect the registration number of the TIN for the organization, including 10 characters, for individual entrepreneurs - 12. Also, for companies, you need to indicate the checkpoint below, which can be viewed in the certificate with the TIN.

Below is the number of the corrective report. If he surrenders for the first time, then code 0 is put down.

• 21 - 1st quarter.
• 31- second quarter.
• 32 - third quarter.
• 34 - fourth quarter.

Upon liquidation or reorganization of a legal entity persons, the corresponding codes are used, respectively: 51, 52, 53, 90.

The year number in the report is entered in numbers. Then you should write down the number tax authorityconsisting of four digits. After that, you need to reflect in the appropriate code where the report is presented. For example, 214 - at the location of the organization, 120 - as an individual entrepreneur.

The next line deciphers the name of the IFTS authority - the recipient of the calculation.

Next, you should write down the name of the payer according to the registration documents. An empty cell should be left between words. This rule also applies to individual entrepreneurs or individuals without registration. FULL NAME. are indicated in full without abbreviation.

Below is the OKVED code. New codes must be used from this year. In this case, the code must be at least 4 characters long.

In the next line, a telephone number is filled in by which you can contact representatives or the policyholder himself.

The code must indicate who is submitting the report:

• 1- payer of insurance contributions.
• 2 - an authorized representative of the payer.

Sheet "Information about an individual who is not an individual entrepreneur"

Attention! This sheet is filled in by natural persons - employers who do not have business open. In this case, the TIN is not indicated.

At the top, the page number is displayed in sequence.

After that, complete full name, exact date and place of birth according to passport data, state code.

Read also:

UTII declaration 2018 - instructions for filling out

The full place of residence is recorded below in the format provided for by KLADR with the obligatory reflection of the postal code.

Once completed, it must be signed and dated.

Section 1

At the top of the page, you must indicate the TIN and KPP for organizations, as well as the page number in a pack in order.

Then the code OKTMO is filled in.

After that, the blocks provided for each type of insurance are filled in with data on the calculated amounts of contributions for each type of insurance.

First, the corresponding KBK code is put down, then the final amount of assessed contributions for the quarter, and after the decoding of the amounts of charges for each month separately.

Data on pension, medical, pension insurance on additional tariffs, social and additional social insurance are consistently filled in. Here the amount of excess of the social insurance expenses made over the contributions is indicated.

Important! The BCC in each subsection must correspond to the BCC with the payment documents for which the payments were made. So the inspectors will control the payment of royalties.

The page is signed, and the date of its completion is put down.

Appendix 1

The TIN, KPP for companies, and the ordinal page number also fit here.

The payer of contributions must indicate the tariff applicable to him here. Its values \u200b\u200bcan vary from 01 to 16. For example, if an organization operates on a general basis, it puts down the code 01, STS - 02, UTII - 03, and STS with benefits for the type of activity - 08, etc.

The appendix contains four subsections on pension and health insurance, which are completed in the same way.

First, line 010 shows the total number of persons with payments in total, for the last three months and the values \u200b\u200bfor each month.

Line 020 records the number of insured persons in favor of whom payments were made and contributions were assessed. Information is indicated, respectively, at the beginning of the year, with a total for three months with a monthly decryption of the data.

In line 021, the number of persons who have exceeded the limit bases should be indicated in the same order.

The line should, in a similar manner, reflect the amounts that are not to be included in the base when calculating contributions. The list of such payments is reflected in the code.

Line 050 is the difference between the values \u200b\u200bof lines 030 and 040. It fixes the base for calculating contributions from the beginning of the year, for the last three months and monthly.

Line 051 should indicate the base for contributions calculated when the limit values \u200b\u200bare exceeded.

Line 060 calculates the amounts of the calculated insurance premiums, which are determined by multiplying the base by the corresponding rates of the tariff in force for the economic entity.

At the same time, in lines 061 and 062, it is necessary to separately highlight the contributions accrued from bases that do not exceed the maximum amounts and exceed them.

These indicators are also reflected at the beginning of the year, for the last three months, and on a monthly basis.

Information on health insurance is filled in in a similar manner.

Attention!Subsections 1.3.1 and 1.3.2 are issued only by those policyholders who must calculate premiums at additional rates.

In subsection 1.3.1, you must first select the cipher according to which the additional tariff is applied: 001 - paragraph 1 of Art. 428 of the Tax Code of the Russian Federation, 002- clause 2 of the Tax Code of the Russian Federation.

Further, the number of persons insured at the additional rate, the amount of transfers in favor of these persons, the amounts not subject to tax, the basis for calculating these contributions and the amount of deductions are indicated. All this information is filled in in the same order as in the first subsections.

Subsection 1.3.2 includes information about the code of the basis, the basis (SOUT, attestation, SOUT and attestation in accordance with the provisions of Law 421-FZ), the hazard class code for harmfulness, according to which the calculation and payment of premiums are made at additional rates.

If there are several grounds, then a separate sheet should be filled out for each of them.

Further, information on the number of insured persons in this category, the amounts accrued in their favor, non-taxable amounts, the basis for accrual and the amount of the contributions themselves are indicated. Filling is carried out in the same manner as in the previous sections.

Appendix 2

This appendix calculates the amounts for hospital benefits and maternity benefits.

In field 001, the indication of the payment is indicated:

• "1" - straight
• "2" - credit.

On lines 010-070, the calculation of the amount of contributions is performed based on the amounts of payments made.

In line 080, the amounts of payments that were reimbursed by the social insurance fund are entered. And in line 090 the amount that must be paid to the budget due to the excess of contributions transferred to the budget over the amount of expenses for the payment of benefits is entered.

Appendix 3

This section records the costs incurred for the payment of sick leave and maternity benefits.

Column 1 records the number of cases of payment of benefits.

Column 2 records the number of days paid, payments made and benefits paid.

Column 3 indicates the amounts used for the payment of benefits on an increasing total from the beginning of the period.

Along lines 010-090, the amounts spent are disclosed depending on the purpose of spending - payment of contributions for pregnancy and childbirth, for early registration, lump sum at birth, etc.

In line 100, the total amount of benefits is entered, and in line 110, the amount that was accrued but not paid.

Appendix 4

Attention! This appendix is \u200b\u200bdrawn up in the event that the payment of disability and maternity benefits was made in excess of the limits established by law.

Column 2 reflects the size of recipients of benefits in excess of the established limits, as well as the number of employees who took additional days of rest to look after children with disabilities.

Column 3 contains the number of paid days and the number of payments.

Column 4 indicates the amount of payments for various special reasons (liquidators of the Chernobyl accident, at the Mayak PA, etc.).

Appendix 5

Attention! This appendix is \u200b\u200bpopulated by information technology firms with reduced rates.

Each indicator is indicated for the 9 months preceding the reporting period and for the reporting period.

In line 010, the average number of employees is entered.

Lines 020-040 record the amount of income from different sources, and their shares in the total.

In line 050, the number and date of registration of the company in the register of companies carrying out work in the field of information technology are entered.

Appendix 6

Attention!This application is drawn up by payers who use the simplified tax system and combine it with UTII or a patent, as well as those who apply for a reduced tariff.

In lines 060 and 070, the amount of income for each of the systems is entered, and in line 080, the share of each income in the total.

Appendix 7

Attention! This application is issued by non-profit organizations that have the right to use the reduced tariff.

In lines 010-040, the full amount of income and its decoding by sources are entered, and in line 050, the share of each source of income in relation to the total is entered.

Appendix 8

Attention! This appendix is \u200b\u200bcompleted by patent entrepreneurs eligible to use the reduced premium rate.

Lines 020-050 contain information about the patent - its number, OKVED type of activity, start and end date.

It is necessary to report on insurance premiums in 2017 with the IFTS, and not with extra-budgetary funds. The tax authorities have developed new form calculation, which replaces the previous calculations of 4-FSS and RSV-1, it must be applied starting from the 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 dated 10.10.2016 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 IFTS 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 on 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 must 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 the amount do not coincide with the total amount fIU contributions... After receiving a notification from the Federal Tax Service Inspectorate of this, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.

How to complete 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, in section 2 there is only one application. IN mandatory all policyholders 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 CHI contributions,
• Appendix No. 2 of Section 1 - calculation of social insurance contributions in case of temporary disability and in connection with maternity,
• Section 3 - personalized information about the insured persons.

The rest of the subsections and applications are presented if there is data to fill them in.

The calculation is filled in rubles with kopecks. Blank cells are filled with dashes. All words in the lines of the Calculation 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, Alpha LLC accrued insurance premiums on payments to 1 employee, who is also a manager. The organization operates on the simplified tax system and applies the basic rate of insurance premiums.

Contributions to I.P. Mikhailov amounted to 30,000 rubles a month. In January-March, insurance premiums were charged on them for each month:

PFR (22%) - 6,600.00 rubles each, OMS (5.1%) - 1,530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

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

The total amount of contributions made by OOO Alpha for the 1st quarter: Pension Fund (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, fill in personalized information of section 3... This section is filled in 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 must correspond to their number.
• The next step is filling subsection 1.1 of Appendix 1 of Section 1 on pension contributions: we summarize and transfer here the personal data from section 3. Remember that all indicators of personalized information in the sum must coincide with 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 appendix 1 of section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for medical insurance are reflected only in this section of the Calculation.
• Social insurance premiums are calculated in appendix 2 of Section 1... If in the billing period there were social insurance expenses (sickness, benefits), 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, therefore Appendix 3 is not fill in.
• Having filled in the sections for each type of contribution, we fill in the last summary section 1... The amount of insurance premiums payable to the budget is indicated here. Please note that the KBK indicated in lines 020, 040, 060, 080 and 100 for 2017 has not yet been approved, 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 will number all completed Calculation sheets and indicate their number in a special line of the Title Page. We will put the signature of the manager and the date under each section.

Unified calculation of insurance premiums. Sample filling

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

Appendix 1. Calculation of the amount of insurance contributions for compulsory pension and health insurance to section 1.

Appendix 2. Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1.

Section 3. Personalized information about the insured persons.

What is the procedure for completing section 3 of the calculation of insurance premiums in 2017, submitted to the IFTS? How many sections 3 should I complete? Do I need to fill in 3 for each employee? You will find answers to these and other questions, as well as an example of how to fill in section 3, in this consultation.

What is section 3 for and who fills it out

In 2017, a new form of calculation of insurance premiums is applied. The form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / 551. Cm. " ".

The named reporting form includes section 3 “Personalized information about the insured persons”. In 2017, section 3 as part of the calculation of contributions must be completed by all organizations and individual entrepreneurswho have paid income (payments and remuneration) to individuals since January 1, 2017. That is, section 3 is a mandatory section.

Who to include in section 3

Section 3 provides for the inclusion of personalized information in it for each individual in relation to which in the last three months of the reporting (settlement) period the organization or individual entrepreneur was the insured. In this case, it does not matter whether during this period there were payments and remuneration in favor of such individuals. That is, if, for example, in January, February and March 2017, an employee was on leave without pay under an employment contract, then he also needs to be included in section 3 of the calculation for the 1st quarter of 2017. Since during the indicated period of time he was in an employment relationship with the organization and was recognized as the insured person.

Of course, it is necessary to form section 3 for persons in favor of whom, in the last three months of the reporting period, there were payments and remuneration under labor or civil law contracts (clause 22.1 of the Procedure for filling out the calculation of insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ -7-11 / 551).

Read also Payment of pension insurance contributions by individual entrepreneurs for 2017: which KBC to use in 2018

Suppose that in the reporting period a civil law contract (for example, a contract) was concluded with an individual, but the person did not receive any payments under this contract, since the services (work) had not yet been provided (performed). Do I need to include it in section 3 of the calculation of insurance premiums in this case? In our opinion, yes, it is necessary. The fact is that those employed under civil contracts are also recognized as insured persons by virtue of paragraph 2 of paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ "On Mandatory Pension Insurance".

We also believe that section 3 should be formed for the CEO, the only founder with whom an employment contract has been concluded. After all, such persons are also named in paragraph 2 of clause 1 of article 7 of the Federal Law of December 15, 2001 No. 167-FZ "On compulsory pension insurance." Therefore, they should fall into section 3. Even if in the last three months of the reporting period they have not received any payments from their own organization.

How to complete section 3: detailed analysis

Initial part

If you are filling out personalized information for a person for the first time, then on line 010 indicate "0–". If you hand over an updated calculation for the corresponding settlement (reporting) period, then show the number of the adjustment (for example, “1–”, “2–”, etc.).
In field 020, reflect the code of the settlement (reporting) period, for example:

• code 21 - for the first quarter;
• code 31 - for half a year;
• code 33 - nine months in advance;
• code 34 - for the year.

In field 030, indicate the year for the billing (reporting) period of which personalized information is submitted.

Check

The value of field 020 of section 3 must correspond to the indicator of the field "Settlement (reporting period (code)" of the title page of the calculation, and field 030 of section 3 - the value of the field "Calendar year" of the title page).

In field 040, reflect the serial number of the information. And in field 050 - the date of submission of information. As a result, the initial part of Section 3 should look like this:

Read also Selection for the commission on legalization of the base for insurance premiums: new criteria from 2017

Subsection 3.1

In subsection 3.1 of the calculation, indicate the personal data of the individual for whom section 3. We will explain what personalized data to indicate and provide a sample:

Subsection 3.2

Subsection 3.2 contains information about the amounts:

• payments to employees;
• accrued insurance contributions for compulsory pension insurance.

However, if you fill out section 3 for a person who did not receive any payments in the last 3 months of the reporting (settlement) period, then this subsection does not need to be filled out. This is stated in clause 22.2 of the Procedure for filling out the calculation of insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / 551. If the fact of payments took place, then fill in the following columns:

The emergence of a uniform calculation form for insurance premiums in 2017 is due to the fact that from this year on, the accrual and payment of almost all contributions is controlled by the Federal Tax Service. On this occasion, the tax authorities even released. The exception is the contributions for injuries, which remained under the jurisdiction of the FSS. Therefore, instead of the previously submitted calculations RSV-1, RSV-2, RSV-3 and 4-FSS (in terms of VNiM contributions), a single calculation is filled in on a new form.

IMPORTANT! The transfer of the supervisory function to the Federal Tax Service does not automatically mean the abolition of reporting to funds. This also applies to such a form as SZV-M.

The main difference between EPCB and its predecessor reports is that it is compiled according to the principles tax return, that is, it contains only those data that are relevant to the accruals of the reporting period. And such indicators as the amount of contributions paid, the incoming and outgoing balance of debt, are not indicated in the EPCB. That is why there are no payments and no lines to display in the calculation of insurance premiums.

Did you know that from 2019 the EPCB form will be changed? Details are in this post.

How, where and when EPCB is presented for the 4th quarter of 2018

The report is sent to the IFTS once a quarter no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). For the 4th quarter of 2018, the reporting period ends on January 30, 2019. It is an environment, therefore no hyphenation.

And about who reports in the event of reorganization, read the material "Who must submit the calculation of contributions in case of reorganization by way of accession" .

If, in the calculation of insurance premiums, the number of employees exceeds 25 people, you need to report electronically. If you have 25 people or less, you can submit a report on paper (clause 10 of article 431 of the Tax Code of the Russian Federation).

If you violated the requirement to submit an electronic report with the number of employees over 25 and submitted a report on paper, you may be fined under Art. 119.1 of the Tax Code of the Russian Federation (for 200 rubles).

An individual entrepreneur without employees has the right to submit calculation of insurance premiums both on paper and in electronic form.

Where to take EPCB in different situations, our table will explain.