Report on contributions for half a year. Deadline for calculating insurance premiums. Filling out the calculation of insurance premiums. Who should submit the calculation to the Federal Tax Service

In 2019 year RSV all organizations, without exception, are represented in the IFTS and individual entrepreneurswho pay dues for their employees. We will tell you in what form to submit the calculation of insurance premiums for the 1st quarter of 2019, as well as provide a sample of filling out the report.

All organizations and individual entrepreneurs who transfer payments and remunerations to individuals under contracts submit to the tax office the calculation of insurance premiums for the 1st quarter of 2019.

RSV for the 1st quarter of 2019: will a new form be introduced

The Federal Tax Service has developed an order with changes to the form. Some calculation indicators will change, and the electronic format will also be refined. It was assumed that the RSV for the 1st quarter of 2019 will be submitted according to the new form, but the document has not yet been adopted (project No. 01/02 / 08-17 / 00070190 was published on regulation.gov.ru). It is obvious that the changes will come into effect from the reporting for the 2nd quarter. Follow the changes.

In this way, new form RSV is not provided for submitting the report for the 1st quarter of 2019, the form is free to download

Before proceeding to filling out, we recall that the report form was approved by order of the Federal Tax Service dated 10.10.16 No. ММВ-7-11 / 551 @.

The form contains more than 20 pages, including a title page, a sheet with data about an individual who is not an individual entrepreneur, as well as 3 sections with 11 applications. Here's a sample.

You can download a sample with all sections in excel format from the link above.

Since 2018, there are more control points in the calculation. The FTS issued two letters with control ratios. One of them is open (letter of the Federal Tax Service dated 13.12.17 No. GD-4-11 / 25417 @), and the other is intended only for inspections. Here's a sample and how to get tested.

Recall that not all sections need to be filled out, focusing on payments that were in reporting quarter... For example, if this is a salary, then in the reporting include section 1, subsections 1.1 and 1.2, appendix 2 and section 3 (letter of the Federal Tax Service of Russia dated 12.04.17 No. BS-4-11 / 6940 @).

To figure out what to include in the report in your case, see table 1.

Composition of the calculation of insurance premiums for the 1st quarter of 2019

The first two fields in the title page are TIN and KPP. Enter the details of your organization or entrepreneur. These two fields must be filled in on each sheet, indicating the number of the corresponding page. For title page - "001", for section 1 - "002", etc.

After that, reflect the value in the "Correction number" field: for the primary report, set "0", for corrections - "1--", "2--", "3--", etc., depending on the order of refinement.

The tax office code is a required requisite. Enter it at the place where you are registered and where you submit the report. For example, 7715, code - 214 (see. ) .

In the lines below, indicate the name of the organization or individual entrepreneur data. The procedure is the same as if you were filling out a declaration for any other tax: Limited Liability Company "Alpha" - Ivanov Andrey Andreevich.

If you met the deadlines and eliminated all the errors, then the tax authorities will read off the reporting by the date when the primary report was submitted. Otherwise, the fine cannot be avoided.

Let us analyze what mistakes the company makes in the report most often and which ones are safe.

1. Deficiencies in personal data.For the first time, companies faced difficulties in submitting reports back in early 2018. The reason was the SNILS of employees, which are reflected in section 3. It turned out that not all data were in the inspection database, which is why the reports did not pass. This is essentially a mistake, but it was not the fault of the organizations. Therefore, controllers excluded such shortcomings from the criterion for accepting reports.

The tax authorities have not yet updated all the data in their program, so in such cases they only ask for clarifications. You can give the answer in any form, it is enough to prepare the answer. For example, list the employees and their SNILS, for which shortcomings and discrepancies were identified, with a regular list or table (see sample).

Another of the most common mistakes is wrong indication the names of the employees. For example, when the letter "ё" is present in the initials. Companies are mistaken and instead of "e" they write "e" - this is not true, since the data in section 3 of the calculation must be entered verbatim, as written in the employee's passport. Please fill in the data on foreign workers carefully.

Errors also occur in the employee tax number. But if you leave the field empty, then the report will go to the inspection. In this case, the inspectors can only send a request, since the reporting data diverged from the control ratios. You should not panic, all the more to hand over the update. The organization has the right to simply send explanations to the tax authorities that it does not know the employee's TIN.

2. There are discrepancies for a penny.Tax authorities reconcile reporting against control ratios. One of them is in section 3:

LINE 220 x rate \u003d LINE 240 for each month of the billing period

If the data is sold for a penny, the tax authorities will require an explanation. It is not necessary to adjust the report if the penny difference arose due to the rounding of indicators. Such a defect is permissible, because the program considers the amount of deductions as a cumulative total, therefore, it is enough to send a letter to the inspection explaining that the discrepancies arose due to rounding (see sample).

3. There are no payments that are exempt from contributions.A common mistake is that companies confuse the procedure for filling out the calculation with 6-NDFL. The reason is that in 6-NDFL organizations do not fill out payments that are not taxed. But RSV has different rules. The non-taxable amounts must be included in total income and then on the line for non-taxable payments. If you have violated the procedure for filling out reports, it is not necessary to submit the update. Since such a defect did not in any way affect the amount of calculated and paid contributions. Eliminate the error in the reporting for the year.

We drew up an instruction for filling out the calculation of insurance premiums in 2017 and resulted ready-made examples for each section. You can download a sample of filling the RSV for the 2nd quarter of 2017 in the article.

Submit the calculation of insurance premiums 2017 (RSV) in the form from the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @. General term - no later than the 30th day of the month following the reporting period. But you can report on the results of half a year later. Due to the weekend, the deadline for the calculation of insurance premiums for the 2nd quarter of 2017 has been postponed to July 31.

How to fill out a new calculation of insurance premiums, which sections to take

The FTS consists of a title page and three sections. In turn, the first section includes 10 applications, and the second section - one.

For companies and entrepreneurs who have payments in favor of individuals, it is imperative to submit to the inspection the title page, section 1, subsections 1.1 and 1.2 of the first annex, the second annex to section 1 and section 3. Fill in the remaining sections if there are necessary indicators for this ...

For example, if employees were paid benefits, Appendix 3 to Section 1 will be needed. Companies with harmful and hazardous working conditions include subsections 1.3.1 and 1.3.2 of Appendix 1 to Section 1 in the new calculation (RSV).

If the company accrued insurance premiums at reduced rates, it is necessary to issue annexes 5, 6 and 7 to section 1, depending on the basis for payment of insurance premiums at reduced rates.

General structure of the calculation of insurance premiums 2017

Instructions for filling out the calculation of insurance premiums

Fill in the new calculation (RSV) in rubles with kopecks. Indicators of the amounts of payments and insurance premiums, the number of people, enter starting from the left cell.

If you submit a calculation in in electronic format or print it on a printer, you do not need to put dashes in the blank cells (clause 2.21 of the Filling Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / 551 dated 10.10.2016).

• Important:
• On all pages of the new calculation, at the top, immediately after the fields for TIN and KPP, there is a field "Surname __________ And .___ O .___". This field is filled only by individuals who are not registered as individual entrepreneurs and have not indicated their TIN in the calculation. Companies leave this field blank.

Calculation of insurance premiums for the 2nd quarter of 2017: an example of filling out section 3

It is necessary to start filling out the calculation of contributions from section 3. It reflects information about each employee, his income and insurance premiums.

Section 3 must be issued for each individual with whom an employment or civil law contract is concluded. It has two pages. On the first, write in your personal information, on the second the amount of payments and insurance premiums.

On line 010 of the primary calculation of insurance premiums 2017 (an example of filling - below), indicate "0-". If you correct the data for half a year, then in the refined calculation you will need to put the correction number (for example, “1-”, “2-”, etc.).

In field 020, write down the reporting period code - 31, in field 030, put the year - 2017. In field 040, enter the serial number of information about the employee. And in field 050 - the date of submission of the report on contributions.

• Note:
• In line 040, you can enter the employee's personnel number. But it is more convenient to put down the numbering starting from one. Since, for example, contractors under construction contracts do not have a personnel number.

In lines 060-150, write down the TIN, SNILS, full name, date of birth, series and passport number.

In the control ratios to the calculation, it is now said that the tax authorities will only check SNILS and full name. But an error in the TIN and passport data is also dangerous. If your program contains incorrect data about an employee, they can go to other reports, for example, 2-NDFL and SZV-M.

The fine for each error message will be 500 rubles. The fine for an incorrect TIN in SZV-M is also 500 rubles, but the fund multiplies it by the number of people in the report who have an error in this requisite.

On lines 160-180, put code 1 if the employee is insured in the system of compulsory pension, medical and social insurance... And code 2 - if not an insured person.

How to fill out the calculation of insurance premiums, see the sample.

Sample filling out the calculation of insurance premiums in the Federal Tax Service in 2017

The second page of the section has two subsections. In subsection 3.2.1 (columns 190-240 and line 250) - write down pension insurance premiums at the general or reduced rate, in subsection 3.2.2 (columns 260-290 and line 300) - premiums.

Each month of the reporting quarter corresponds to its own block of columns 220, 230 and 240. The tax authorities placed them under each other.

In box 190, write down the serial number of the last three months of the reporting period. In calculating insurance premiums for the 2nd quarter of 2017 (example of filling - below) put 04, 05 and 06.

In column 200, indicate the code of the category of the insured person from Appendix 8 to the Procedure for filling out the calculation of insurance premiums. The code for employees under employment contracts is HP.

In box 210, write down the total amount of payments to the employee for the six months. In column 220, indicate the base for pension contributions within 876,000 rubles. Line 240 contains contributions from this base.

On line 230 put payments to contractors. If you entered into only employment contracts with "physicists", in lines 230 show zeros. Box 250 for general values.

A sample of filling out the calculation of insurance premiums for the 2nd quarter of 2017

How to fill out subsections 1.1 and 1.2 of the calculation of insurance premiums

Show the calculation of pension insurance contributions in subsection 1.1, medical - in subsection 1.2. In line 001, give the rate code from Appendix 5 to Order No. ММВ-7-11 / 551. For companies with a common tariff - code 01.

The subsection on pension contributions differs only in additional lines - 021, 051, 061 and 062. In them, include accruals over the maximum base and the number of individuals who received them.

On line 030, in both subsections, show payments that relate to the object of taxation with insurance premiums (clause 1 of article 420 of the Tax Code of the Russian Federation), on line 030 - non-taxable payments. Show the base for contributions on line 050, and the contributions themselves - on line 060.

In terms of contributions for the six months of 2017, the total amount of contributions to the Pension Fund as a whole for the company should coincide with the amount of contributions for all individuals for each month. Otherwise, the inspectors will not accept the calculation (clause 7 of article 431 of the Tax Code of the Russian Federation). Therefore, before sending the calculation, check the indicators of section 3 and subsections 1.1, 1.3.1 and 1.3.2.

Sample filling out the calculation of insurance premiums

Filling out the calculation of insurance premiums in 2017 with sick leave (Appendix 2)

In the second appendix, show the calculations for contributions in case of temporary disability and in connection with motherhood.

If in the region pilot project, put code 1. Enter code 2 in field 001 if you pay employee benefits yourself and then reimburse expenses through the fund.

The design algorithm for the second application is the same as in subsections 1.1 and 1.2. But there are differences. On line 010, do not show contractors under GPC contracts, since they are not insured in case of illness and maternity. However, the performers' remuneration must be shown on lines 020 and 030.

On line 070, show the expenses from the FSS funds. Do not take into account sick leave for the first three days of the employee's disability (letter from the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227 @). Show the amount including personal income tax.

Calculation of insurance premiums in 2017 sample filling with sick leave

Calculation of insurance premiums 2017: an example of filling out annex 3

If employees were paid benefits, in Appendix 3, detail the data about them. If there were no expenses, do not fill out the application.

Reflect in lines 010-090 for each type of payment the number of cases, the number of days paid, and the amount of expenses.

For lines 010 and 011, show the benefits to Russians and citizens from the EAEU countries (clauses 12.6 and 12.7 of Order No. ММВ-7-11 / 551). On lines 020 and 021 - payments from the FSS to temporarily staying foreigners.

Report on insurance premiums in 2017 (sample filling)

How to complete section 1 of the calculation of insurance premiums for the half of 2017

Section 1 of the calculation contains summary information on the contributions that need to be transferred to the tax office for the first half of 2017.

If you need to specify more than one KBK, fill in the required number of sheets of section 1 with all lines from 060 to 073.

How to fill out a report (calculation) on insurance premiums for the 2nd quarter of 2017

Filling out the calculation of insurance premiums in 2017: title page for the 2nd quarter of 2017

On the title page, indicate the name of the company, TIN, KPP, code of the type of activity according to OKVED.

In the "Adjustment number" field, enter "0--" if this is the primary calculation for the reporting (settlement) period. Next, put the reporting period code - 31 and the year - 2017. Then write down the code for the location: for the company - 214.

In the "Contact phone number" field, specify the phone number in the following format: 8, code, number. Between 8 and the code, as well as between the code and the number, make spaces, do not put dashes.

In the special fields on the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then additionally a copy of the documentary confirmation of authority should be attached to the reporting.

Calculation of insurance premiums (example of filling)

How the Federal Tax Service checks the calculation of insurance premiums

In the new calculation of contributions, 310 control ratios from the letter of the Federal Tax Service of Russia dated March 13, 2017 No. BS-4-11 / 4371 must be fulfilled. Another 186 formulas were proposed by the FSS (letter dated June 15, 2017 No. 02-09-11 / 04-03-13313).

Tax officials will see if the amount is the same pension contributions, which the company calculated for the last quarter, with accounting data for the same period. If there is a discrepancy, the inspectors will return the calculation to the company and demand that the error be corrected (clause 7 of article 431 of the Tax Code of the Russian Federation).

In addition, the inspectors will check whether the personal data of natural persons is consistent with the information that is in the inspection database. If there are errors, you will have to redo the calculation. The inspection will also compare current and past payments.

It is important that the company calculates the accruals on an accrual basis from the beginning of the year correctly. To check this, officials will add to the total amount of assessed contributions from the previous report the amount that the company has assessed over the past three months. If the result is less than the total running amount, the inspectors will decide that you incorrectly transferred the amount from previous reporting... The inspectors will also check whether the calculated contributions for the quarter match the amount payable.

What to check before filling out the calculation of contributions

What two mistakes did accountants make in the first contribution report?

Most of the mistakes were made by accountants in the personal data of employees. To correct such errors, it is necessary to add sections 3 to the clarification only for those people whose personal data had errors. Do not include other employees in the calculation.

You need to fill out not only subsection 3.1 with the correct full name, SNILS and TIN of the employee, but also subsection 3.2. In it, reflect the payments and contributions of the employee from the initial calculation.

In section 1, provide the total contributions for all employees - just carry over from the original calculation.

Another common mistake is confusing employee contributions. Accountants filled out subsection 3.1 for one employee, and in subsection 3.2, due to inattention, they included payments for another employee. As a result, the total amount of contributions for all sections 3 coincided with the amount from section 1, but the contributions between employees got mixed up.

This problem must be eliminated, as it leads to confusion with charges and payments in the database of tax authorities and the FIU. Include in the revision only those employees whose contributions need to be adjusted.

For each employee you add to the revision, complete section 3 completely. That is, you need to show not only the correct contributions of these people in subsection 3.2, but also their personal data in subsection 3.1.

All policyholders are required to report on payments to citizens. Moreover, these are payments that are subject to insurance premiums. Reporting is required every quarter. Policyholders are required to apply, and the filling procedure of which is approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11 / 551.

Calculation (EPCB) is provided by the insured no later than the 30th day of the month following the reporting (settlement) period.

In this case, the reporting periods for insurance premiums are 1 quarter, half a year, nine months. Accordingly, the settlement period is a calendar year.

Methods and procedure for submitting the calculation of insurance premiums

Note! You can easily prepare and submit a calculation of insurance premiums using the online service “My Business link.

By general rule EPCV is provided at the location (registration) of the policyholder.

If the organization has separate subdivisions, which independently calculate payments to insured persons, then the calculation is submitted at the place of registration of such a unit.

Are there divisions abroad? Then, with payments to Russian employees, include the data for the parent organization.

There are two ways to submit an EPCB. Depending on the average number of employees for the previous reporting (settlement) period, the calculation is provided:

• in electronic form or in paper form - up to 25 people (inclusive);
• only in electronic form - more than 25 people.

The procedure for filling out the calculation of insurance premiums

EPCB consists of:

• title page;
• a sheet of information about an individual who is not an individual entrepreneur ";
• three sections and annexes to them.

So to section 1 "Summary data on the obligations of the payer of insurance premiums" are 10 annexes.

And to section 2 "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households" one appendix. Section 3 contains “Personalized information about the insured persons”.

When filling out the ERSV, it is necessary to take into account the important general calculation features of filling, which are established in the Procedure approved by order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / 551.

For example, when the final calculation is ready, it is numbered. At the same time, the calculation pages have continuous numbering starting from the title page. That is, it does not matter which of the sections and applications you fill. Numbering should be continuous.

If there is no information to fill in the field, then it may contain 0 - in the absence of a numerical value for a specific field: a dash - in the absence of a text value. When filling in automatically, fields with no information are left blank.

Filling out the title page for calculating insurance premiums for the half year (2 quarter) of 2018

When filling out the title page, the TIN and KPP of the insured are indicated at the top of it. If the insured is an individual entrepreneur, the checkpoint is not indicated. This data can be taken from registration documents. They are in the extracts of the Unified State Register of Legal Entities (EGRIP) and documents from statistics.

When submitting the initial calculation in the "Correction number" field, indicate "0--". If the policyholder clarifies the calculation, then the correction number is indicated, starting with "1--" and further, depending on how many times the data is corrected.

In the "Settlement (reporting) period" field, the code of the period for which you hand over the calculation is indicated. In our case, the code is "31" for half a year. The codes of the reporting periods during work and during reorganization can be found in Appendix 3 of the order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551.

In the "Calendar year" field, specify the year for the settlement (reporting) period of which you are submitting the calculation.

The order of delivery of the calculation is indicated in the information above. To do this, in the declaration it is necessary to indicate the code of the tax authority in the territory of which the insured (subdivision) company is registered. Forgot your code? Then use the IFTS service.

In the line "at the location (of registration) (code)" enter the code in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

Particular emphasis should be placed on the reorganization or liquidation line block. The fact is that this data can be filled in by the assignee or by the liquidated organization.

In the "Contact phone number" field, enter the phone number in the following format:

"8", code, number. Make spaces between "8" and the code, and between the code and the number.

Example / sample filling out the title page for calculating insurance premiums for the half year of 2018

Filling out the sheet "Information about an individual" for calculating insurance premiums for the half year (2 quarter) of 2018

Completion of Section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation of insurance premiums for the six months (2 quarter) of 2018

On line 010, OKTMO should be reflected.

And on line 020 of the KBK for contributions to mandatory pension insurance.

Lines 030–033 are intended to reflect the contributions themselves. On line 030, the amount is reflected on an accrual basis from the beginning of the year until the end of the reporting period (six months).

Lines 031-033 contain contributions for the last three months of the billing period.

Compulsory health insurance contributions are recorded in lines 050–053. And the BCK for OMS is indicated on line 040. Lines 050–053 are filled in similarly to lines 031–033.

Those policyholders who pay mandatory contributions pension provision additional tariffs are filled in by KBK on line 060. And the amount of additional tariffs themselves are reflected on line 070–073.

Amounts for supplementary social security are reflected in lines 090–093. KBK for this type of board is reflected in line 080.

On line 100, the BCC for contributions to compulsory social insurance should be indicated.

For these contributions when completing section 1, it is divided into two blocks: contributions payable (lines 110–113) and the amount of the excess of social security costs over the amount of insurance premiums (lines 120–123).

In each reporting period, either those or other lines can be filled in. That is, some of them will take zero value depending on the data. These data are reflected in Appendix 2 to Section 1.

We fill in Appendix No. 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" for the calculation of insurance premiums for the six months (2 quarter) of 2018

Appendix No. 1 to section 1 of the calculation consists of the following subsections:

• subsection 1.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance";
• subsection 1.2 "Calculation of the amounts of insurance premiums for compulsory health insurance";
• subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in Article 428 Of the Tax Code Russian Federation»;
• subsection 1.4 "Calculation of the amounts of insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations."

In the annex on line 001, the code of the applicable tariff is reflected. All codes are listed in Appendix No. 5 to the order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / 551.

In subsection 1.1the calculation of the taxable base for pension contributions and the amounts of contributions to pension insurance is reflected.

On line 010, the corresponding columns indicate the total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively ...

On line 020, the corresponding columns shall reflect the number of individuals, from payments and other remunerations to whom insurance premiums have been calculated. On line 021, the corresponding columns shall reflect the number of individuals from line 020 whose payments and other remuneration have exceeded limit value bases for calculating insurance contributions for compulsory pension insurance.

On line 030 the amounts of payments and other remunerations named in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months settlement (accounting) period, respectively.

Payments that are not subject to taxation are not reflected in line 030.

Line 040 should reflect:

• payments that do not qualify for mandatory pension insurance contributions;
• expenses that the contractor has documented under the author's order contracts.

The basis for calculating pension contributions should be reflected in line 050. And on line 051 - the basis for calculating insurance premiums in amounts that exceed the maximum base value for each insured person.

On line 060, the calculated pension contributions should be indicated, including:

• on line 061 - from a base that does not exceed the maximum value;
• on line 062 - from a base that exceeds the limit.

In subsection 1.2 reflect the calculation of the taxable base and the amount of contributions for health insurance.

In lines 010–060, the amounts of insurance premiums for compulsory health insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory health insurance.

Line 010 indicates the total number of insured persons for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line 020 shall reflect the number of individuals, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate of insurance premiums.

On line 030, the amounts of payments and other remunerations named in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation should be reflected, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (accounting) period, respectively.

Line 040 reflects the amount of payments and other remuneration that are not subject to insurance premiums for compulsory health insurance in accordance with Article 422 of the Tax Code of the Russian Federation.

Line 050 shall reflect the basis for calculating insurance premiums for compulsory health insurance.

Line 060 reflects the amounts of calculated insurance premiums for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Subsection 1.3consists of the following subsections:

• subsection 1.3.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation";
• subsection 1.3.2 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers of insurance contributions specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation."

The procedure for filling in these subsections is governed by clauses 9.1-9.19 of the Procedure approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

Subsection 1.4 designed to calculate the amount of insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

We fill in Appendices No. 2 to Section 1 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity" calculation of insurance premiums for the six months (2 quarter) of 2018

• "1" - direct payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;
• "2" - credit system payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer.

On line 010 of Appendix No. 2, the total number of insured employees should be indicated. Line 020 indicates payments in favor of employees. On line 030 of Appendix No. 2, the amount of payments and other benefits that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity should be reflected in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses, related to the extraction of income received under a copyright contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period.

On line 050 of Appendix No. 2, the basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reflected.

Line 051 of Appendix No. 2 reflects the basis for calculating insurance premiums in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities and applying UTII.

Line 052 of Appendix No. 2 shall reflect the basis for calculating insurance premiums in relation to the amounts of payments and other remuneration paid by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships.

Line 053 of Appendix No. 2 reflects the basis for calculating insurance premiums in relation to the amounts of payments and other remuneration paid to individuals by individual entrepreneurs applying the patent taxation system.

Line 054 of Appendix No. 2 reflects the basis for calculating insurance premiums in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of the member states of the Eurasian Economic Union).

Line 060 of Appendix No. 2 shall reflect the amount of calculated insurance premiums.

Line 070 of Appendix No. 2 shall reflect the amounts of the payer's expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period.

Line 080 of Appendix No. 2 shall reflect the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS for the payment of insurance coverage from the beginning of the billing period.

On line 090 of Appendix No. 2, the final result is reflected (payable or reimbursed, refundable). If the result is negative, that is, the expenses exceeded the amount of insurance premiums, then indicate the code with the sign "2". Reflect the indicator without a minus sign.

Appendix No. 3 to Section 1 of the Calculation "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation"

Appendix No. 3 reflects the costs incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity.

Lines 010–090 reflect the number of cases when funds were paid. As well as the number of days paid and the amount of expenses.

On line 100, the total amount of social insurance costs for all types of payments should be reflected.

Appendix No. 4 to Section 1 of the Calculation "Payments made from funds financed from the federal budget"

Appendix No. 4 reflects the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget:

• on lines 010–060 - payments to citizens affected by the disaster at the Chernobyl nuclear power plant;
• on lines 070–120 - payments to citizens affected by the accident at the Mayak production association;
• on lines 130-140 - to citizens affected by nuclear tests at the Semipalatinsk test site;
• on lines 150-200 - payments to citizens who have suffered from radiation sickness or become disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant;
• on lines 210–230 - information on benefits related to the crediting of periods of service to the insurance record of the insured person during which the citizen was not subject to compulsory social insurance.

Lines 240-310 of Appendix No. 4 reflect the summary information on the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Appendix No. 5 to Section 1 of the calculation "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation"

Appendix No. 5 is filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production special economic zone) and applying the rates of insurance premiums established by subparagraph 1 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

On line 010 of Appendix No. 5, indicate the average number of employees for the accounting (reporting) period in column 3 (the average number of employees for 9 months preceding the current accounting period - in column 2), determined in accordance with the procedure established by the federal executive body in the region statistics.

On line 020 of Appendix No. 5 in columns 2 and 3, the total amount of income is reflected, determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current accounting period and according to the results of the current accounting (accounting) period, respectively.

Line 030 shall reflect income from activities in the field of information technology.

Line 040 reflects the share of income from activities in the field of information technology in the total amount of income.

On line 050, the date and number of the entry in the register of accredited organizations carrying out activities in the field of information technology on the basis of the received extract from the specified register, sent by the authorized federal executive body in accordance with

Appendix No. 6 to section 1 of the calculation "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."

Appendix No. 6

Appendix No. 6 is filled in by organizations and merchants using the STS, as well as combining the use of the taxation system in UTII and STS, as well as by individual entrepreneurs who combine the use of STS and STS, the main type economic activity, classified in accordance with OKVED, is named in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

On line 060, the total amount of income under the simplified taxation should be indicated, and on line 070 - only income from the main type of activity according to the simplified procedure on an accrual basis from the beginning of the year.

On line 080, calculate the share of income from the main activity according to the simplified tax system.

Appendix No. 7 to section 1 of the calculation "Calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation"

Appendix 7 is filled in by non-profit organizations on the simplified tax system that operate in the field of social services for the population, research and development, education, health care, culture, art and mass sports.

Line 010 reflects the total amount of income.

Line 020 reflects the amount of income in the form of earmarked income for the maintenance of non-profit organizations and their statutory activities.

Line 030 shall reflect the amount of income in the form of grants.

Line 040 shall reflect the amount of income from activities.

Line 050 reflects the share of income calculated in accordance with clause 16.7 of the Procedure approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

Appendix No. 8 to section 1 of the calculation "Information required for the application of a 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"

• renting out real estate;
• retail trade through trading floors or trading places;
• catering services.

In line 020, the number of the patent should be indicated, in line 030 - the code of the type of entrepreneurial activity from the application for the grant of a patent.

On lines 040 and 050, indicate the start and end date of the patent.

Line 060 should reflect the amount of payments to employees from the beginning of the billing period.

If there are several completed sheets of Appendix 8, line 010 is filled in only on the first of them.

• about highly qualified specialists;
• about citizens of the EAEU states.

Appendix 10 to Section 1 filled in if there were payments of income to students who worked in student teams.

Appendices No. 9 and 10 are filled in in accordance with clauses 18.1-19.13 of the Procedure approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

Section 2 of the calculation "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) enterprises (PFH)"

This section is filled in according to data on contributions payable to the budget of the heads of peasant farms.

On lines 020 and 030, the BCC for contributions to pension insurance and the amount of pension contributions to be paid should be indicated. On lines 040 and 050 - KBK for medical contributions and the amount of contributions to be paid.

Appendix No. 1 to section 2 of the calculation "Calculation of the amount of insurance premiums to be paid for the head and members of the peasant (farm) economy"

Line 070 reflects the date of accession (in the billing period) to members of the farm in accordance with the application. And on line 080 - the date of exit (in the billing period) from the peasant farm in accordance with the application.

Line 090 should indicate the amount of contributions to be paid to the budget for each member of the farm.

Section 3 of the calculation "Personalized information about insured persons"

Section 3 of the calculation is filled in by payers for all insured persons for the last three months of the billing (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under contracts of author's order, in favor of authors of works under contracts for the alienation of the exclusive right to works of science, literature, art, etc.

Line 010 indicates the number of the correction. So, the primary information is indicated with the code "0--". Corrections specified by the number are "1--", "2--", etc.

In field 020, the code of the settlement (reporting) period should be reflected. In our case, this is the code "31" - for half a year.

In the line with code 030, indicate the year for the billing (reporting) period of which information is provided. In field 040, reflect the serial number of the information. And in field 050 - the date of submission of information.

Example / sample filling in section 3

(fragment)

In subsection 3.1 of section 3 of the calculation, the personal data of the employee to whom the income was paid are indicated:

• In line 060 the TIN is indicated natural person.
• Line 070 indicates the SNILS of the insured person in the compulsory pension insurance system.
• On line 080-100, the full name of the individual is indicated in accordance with the identity document.
• Line 110 indicates the date of birth of an individual in accordance with his identity document.
• Line 120 indicates the numerical code of the country of which the individual is a citizen. The country code is indicated according to the OKSM.
• Line 130 indicates the digital sex code of an individual in accordance with All-Russian classifier information about the population (OK 018-2014) according to the identity document:
• "1" - male;
• "2" - female.
• Line 140 indicates the code of the type of identity document of an individual, in accordance with Appendix No. 6 to the Procedure.
• Line 150 indicates the details of the identity document of an individual (series and number of the document). The “№” sign is not put down, the series and document number are separated by the “” (“space”) sign.
• Lines 160-180 indicate the sign of the insured person in the mandatory pension, medical and social insurance system, respectively:
• "1" - is the insured person;
• "2" - is not an insured person.

An example of filling out subsection 3.1 of Section 3 (fragment) of the calculation of insurance premiums for the six months (2 quarter) of 2018

Subsection 3.2 contains information on the amounts of payments and other benefits accrued by payers of insurance premiums in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance.

When filling out subsection 3.2 when calculating by the payer of insurance premiums, payments and other remuneration to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

In columns 190, indicate the ordinal number of the month in the calendar year ("01", "02", "03", "04", "05", etc.) for the first, second and third month of the last three months of the settlement (reporting ) period, respectively.

Columns 200 should reflect the category code of the insured person in accordance with Appendix No. 8 Procedure.

Columns 210 reflect the amount of payments to the employee for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Columns 220 should indicate the basis for calculating pension contributions that does not exceed the ceiling. If there were payments under the GPA, fill in columns 230. In columns 240, indicate the amount of insurance premiums.

If errors are found in the section on personalized data (section 3), then the procedure for correcting them is as follows.

If the error is related to the incorrect indication of personal data, then in the corresponding lines of subsection 3.1 of the calculation, indicate the personal data from the initial calculation. And on lines 190-300 of subsection 3.2 zeros are indicated. At the same time, for the same employees, subsection 3.1 should be completed with correct personal data and lines 190-300 of subsection 3.2 of the calculation.

If some employees were not indicated in the initial calculation, then in the updated one include section 3 with information about these employees. In this case, the data of section 1 are also corrected.

If it is necessary for individual employees to change the indicators from subsection 3.2 of the calculation, include section 3 in the refined calculation with information about them with the correct indicators in subsection 3.2 of the calculation.

Responsibility for the late submission of the calculation of insurance premiums for the half year (2 quarter) of 2018

For untimely delivery of EPCB, the controllers can fine the policyholder. The amount of the fine is 5 percent of the contributions that must be paid (paid in addition) based on this calculation. When calculating the fine, contributions that were transferred on time are deducted from this amount.

The fine is calculated for each month of delay, including the day the calculation was submitted.

At the same time, the total amount of the fine cannot be more than 30 percent of the amount of contributions not paid on time and less than 1000 rubles.

By the way, ERSV has three types of contributions: pension, social and medical. Therefore, the penalty is paid in proportion to each installment for three separate BCCs.

Recall that for error-free preparation and timely delivery of the calculation of insurance premiums, you can use the online service "My Business". The service automatically makes all calculations, generates reports, verifies them and sends them electronically. You can get free access to the service right now by

Until July 31, 2019, policyholders submit a calculation of the payment of insurance premiums for the six months of 2019. We will tell you how to correctly draw up a new RSV report and fill it in without errors.

Who takes the RSV for the 2nd quarter of 2019

To begin with, let's decide who is obliged to take the calculation. It must be submitted by all legal entities and entrepreneurs with employees. Departments submit the form if they themselves calculate salaries and transfer contributions. Accordingly, the calculation is required from all policyholders for whom the insured persons work. The main groups of insured persons:

• employees who have concluded fixed-term and unlimited employment contracts with the organization;
• contractors - individuals performing work on the basis of work contracts or service contracts;
• cEOif he is the sole founder of the enterprise.

Even if there was no activity at the enterprise during the reporting period, the calculation is still submitted to the IFTS. If payments to individuals were not made, there were no movements in the accounts, then a zero report is sent to the IFTS.

If in average headcount more than 25 employees of the company (note, the number of employees is taken into account for the entire reporting period, and not by the actual presence of employees at the time of preparation and delivery of the report), then, according to paragraph 10 of Art. 431 of the Tax Code of the Russian Federation, such an organization must submit a single report in electronic form and send it over the Internet. Employers with fewer than 25 employees may submit reports on paper.

Draft changes in the form of RSV

1. Add the field "payer type". There are two types - persons who paid income for the last 3 months and persons who did not pay the income.
2. Indicate in section 1 only the charges for the last quarter, and not on an accrual basis from the beginning of the year.
3. Add to subsections 1.1 and 1.2 a field for deductions from the taxable base.
4. Convert subsection 1.4 to appendix 1.1.
5. Remove from Appendix 2.2 the lines for preferential activities and foreign workers, but add line 055 for payments to foreign citizens of the EAEU
6. Change applications for beneficiaries.

Other adjustments are foreseen. We will tell you about them when the order comes into force. In addition to changes in the form, the project stipulates the procedure for filling out the calculation and the format for submitting the electronic form.

Filling out the RSV form

Until the order came into force, we are preparing to fill out the calculation for the 2nd quarter of 2019 in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

First step. We design the title page

In the "period" column indicate the period code. The code can be found in Appendix No. 3 to the Procedure for filling out the RSV. In our case, the period code is "31" (half a year), if a report on the operation of an operating enterprise is filled in.

The IFTS code is indicated in the column "Submitted to the tax authority (code)". In this field you should specify the code of your department. You can clarify the code through the official service on the website nalog.ru.

In the field “Code of the place of presentation” enter the numbers that indicate who and to which tax office is submitting the report. The IFTS previously approved the codes, which can be found in Appendix No. 4 to the Procedure, approved. By order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.

In the subsection "Name" you must specify the name of the organization - as it is indicated in the constituent documents. Abbreviations are not allowed. Individual entrepreneurs need to indicate their full names. Words are separated by one free cell.

In the column "Code of the type of economic activity" indicate OKVED. Check the data! A new classifier, OKVED2, has been in effect since January 1, 2017. It is necessary to take codes from it. The end of the title page is dated and signed by the authorized person.

Step two. We enter data on employees

To avoid mistakes when filling out and correctly enter all the information, we recommend that when filling out the form, first create a calculation for each employee, for whom insurance premiums were deducted during the year. Thus, the next step is to fill in the personalized accounting data for each employee in section 3.

To whom and how to complete the annexes to section 1

• Appendices 1 and 2 are filled in by all individual entrepreneurs and legal entities who made payments to individuals over the past year, as well as enterprises that paid contributions at additional tariffs.
• Appendices 3 and 4 are filled out by organizations and individual entrepreneurs who made payments for sick leave, listed child benefits, etc.
• Appendices 5-8 are filled out by organizations operating at reduced rates (for example, STS)
• Appendix 9 is filled out by those organizations that paid wages to foreign or stateless workers.
• Appendix 10 must be completed by those organizations that paid wages and other payments to employees of construction teams.

Calculation correction

Make rSV adjustment if:

• in previous calculations, the amount of contributions was incorrectly indicated;
• there are discrepancies between the total amount of contributions and the amounts charged for each insured person;
• incorrect personal data for the employee. To avoid rejection of the report for this reason, it is necessary to regularly reconcile the personal data of employees.

The fact that the calculation is corrective must be indicated in the “Correction number” field of the title page. So, when submitting the primary report, this field indicates the value "0--", and when submitting the correction, the value is indicated by the numbers "1--", "2--" and so on.

If a corrective report is submitted within 30 days after the reporting period, that is, within the standard deadlines for the submission of this report, the date of submission of the adjustment is considered the date of submission of the report. If the tax office finds errors, then you have 5 working days after receiving the notification by e-mail or 10 working days from the date the paper notification was sent to resubmit the report. The report is considered submitted if all changes and adjustments are made within the specified period.

Responsibility for the untimely submitted report

In case of violation of the deadlines for the delivery of the calculation, the tax inspectorate may fine the legal entity or individual entrepreneur by 5% of the amount of contributions to be transferred. In this case, the total amount of the fine will not be less than 1,000 rubles, but not more than 30% of the amount. If the contributions are calculated correctly, but the personal data are incorrectly specified, a fine cannot be avoided. If the tax inspectorate finds discrepancies in the amounts, then when calculating a smaller amount, the penalty will be calculated from the difference between the contributions already paid and the arrears. From this difference, 5% is charged, which go to pay the fine.

Hand over PCBs using an online accounting service. All forms in the service are up-to-date, the report is generated automatically based on salary data and undergoes a format-logical check before being sent to the tax office. Get rid of the routine, easily keep records, pay salaries and send reports using Kontur.Accounting. The first month of work in the service is free for all new users.

Payers who have discrepancies in their reports on insurance premiums for the first quarter should send explanations to the IFTS. Those who submitted the calculation to the wrong inspection need to correct the situation. And those who are preparing for the semi-annual reporting on contributions have new questions.

- Svetlana Petrovna, please clarify this situation. The Ministry of Finance issued a Letter in which it explained that the amount of the excess of benefits over contributions, formed at the end of 2016, can be offset against the payment of contributions to VNiM in 2017. What will be the offset procedure?

Payers of insurance premiums can set off the amount of excess expenses for the payment of benefits over insurance premiums to VNiM, formed at the end of 2016, against upcoming payments on insurance premiums for VNiM in 2017

In this case, the territorial body of the FSS must confirm to the Inspectorate of the Federal Tax Service the expenses declared by the payer for the payment of benefits for the period before January 1, 2017.

At the same time, given that neither the Tax Code of the Russian Federation nor the federal law dated 03.07.2016 No. 250-FZ do not provide for the procedure for such offset and in the calculation of insurance premiums for the first quarter of 2017, the mentioned amounts are not indicated, in order to carry out the offset procedure, the payer must report the amount of excess of such expenses to the inspectorate.

At the same time, I draw your attention to the fact that the amount of overpayment for the periods before 01/01/2017, which was formed due to the excessive payment of insurance premiums for VNiM (and not due to the excess of expenses over insurance premiums), cannot be offset against the payment of insurance premiums in 2017. just return. To do this, the payer must apply to the territorial office of the FSS with an application for a refund.

- On line 080 of Appendix No. 2 to section 1 of the calculation, it is necessary to reflect the amount of benefits that the organization reimbursed the FSS body. In April 2017, the FSS branch transferred reimbursement of expenses for 2016 to the organization's settlement account. Should this amount be reflected in line 080 of the calculation for the six months?

On line 080 of Appendix No. 2 to section 1 of the calculation, the corresponding columns reflect the amounts of the payer's expenses reimbursed by the FSS authorities for the payment of insurance coverage for compulsory social insurance at VNiM from the beginning of the billing period, for the last 3 months of the billing (reporting) period, as well as for the first, the second and third months of the last 3 months of the billing (reporting) period, respectively.

If we take into account that the amounts of the payer's expenses for the payment of benefits are reflected for a certain period, then, accordingly, in line 080 only expenses reimbursed by the FSS body for benefits in 2017 are indicated.The amounts reimbursed by the FSS body for 2016 in the calculation of insurance premiums do not need to be shown ...

- An employee under the GPA is insured only in the pension and health insurance system. But insurance premiums for VNiM are not subject to GPA remuneration. It is clear that payments to this person should be reflected in subsections 1.1 and 1.2 of Appendix No. 1 to section 1 of the calculation, which determines the amount of contributions for MPI and CHI. How is it correct to fill out Appendix No. 2 to section 1 of the calculation for this person, where the amount of contributions to VNiM is determined?

According to lines 010-070 of Appendix No. 2 to Section 1, the amounts of insurance premiums for VNiM are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory social insurance system.

Therefore, a person who performs work under a civil law contract does not need to be indicated on line 010 of Appendix No. 2 to section 1 of the calculation. After all, he is not an insured person.

In addition, since persons receiving remuneration under the GPA are not insured in the compulsory social insurance system, payments in their favor do not need to be reflected either in line 020 "The amount of payments and other remunerations calculated in favor of individuals" or in line 030 " Amount not subject to insurance premiums ”Appendix No. 2 of Section 1 of the calculation.

- In section 3, you must indicate the sign of the insured person (1 - insured, 2 - not). For a person who works under an employment contract, in subsection 3.1 in all lines 160 (for OPS), 170 (for OMS), 180 (for VNiM), you must indicate the number 1. And if a person works under the GPA, the number 1 must be indicated only in lines 160 and 170, and on line 180 - number 2. It turns out that for a person who simultaneously works in an organization under an employment contract and performs work under the GPA, you need to fill out two subsections 3.1?

Completion of two subsections 3.1 of section 3 of the calculation of insurance premiums for the same person The procedure for filling out the calculation is not provided. Since a person works under an employment contract and is insured for all types of insurance, then in this case only one subsection 3.1 of section 3 of the calculation needs to be completed for such an employee. And in it, in all lines (160, 170, 180), you must indicate the number 1. The fact that he is still performing work on the GPA, in this case, does not need to be taken into account.

- The company has a director - the only founder with whom they have not entered into a labor or civil law contract, he does not receive a salary. The FIU specialists explain that it is not necessary to indicate such a founder in the SZV-M form. Many inspectorates believe that the founding director should be reflected in the calculation of contributions in section 3. But then there will be discrepancies between reporting to the FIU and the IFTS. Does such a director really need to be indicated in section 3 of the calculation of contributions?

The insured persons in the compulsory pension insurance system are, in particular, the heads of organizations who are the only participants (founders). In this regard, section 3 of the calculation for such persons must be completed. At the same time, in the personalized information about the insured persons, in which there is no data on the amount of payments and other benefits accrued in favor of an individual for the last 3 months of the reporting (settlement) period, subsection 3.2 of section 3 of the calculation is not completed.

- SP on UTII by mistake passed the calculation of contributions to the IFTS at the place of business. And then also in the Inspectorate of the Federal Tax Service at the place of residence, as it is necessary for the Tax Code. But the Inspectorate of the Federal Tax Service at the place of business issued him a demand for payment of arrears on contributions and penalties. It is clear that he now needs to "withdraw" the calculation of contributions from the inspection, to which UTII is paid. What should an individual entrepreneur do in this case?

The tax office, in which the entrepreneur is registered as a payer of UTII, must submit:

• a copy of the calculation of insurance premiums handed over at the place of residence;
• payment orders confirming the payment of insurance premiums;
• a letter in which it is necessary to explain the current situation.

On the basis of these documents, the IFTS at the place of business cancels the calculation of insurance premiums in its database.

- The company from the first time could not submit to the Inspectorate of the Federal Tax Service the calculation of insurance premiums due to the discrepancy between the SNILS and TIN numbers, and the inspection now requires an explanation of the reason for the discrepancies. How should the company do this if the numbers are correct? After all, certificates of 2-NDFL with TIN and forms SZV-M with SNILS, such employees were accepted by the inspection and the PFR body without any complaints.

In this case, copies of certificates of assignment of SNILS and TIN of those employees for whom discrepancies were identified should be sent to the inspectorate. To verify the SNILS part, the inspection will independently make the necessary inquiries to the Pension Fund.

- Who will control the payment of pension contributions by the entrepreneur for 2016 in the amount of 1% from the amount of income exceeding RUB 300,000? Will the inspection transfer to the department FIU information on the income of individual entrepreneurs for 2016?

The territorial bodies of the Pension Fund of Russia should control the correctness of the calculation, completeness and timeliness of the transfer of insurance premiums payable for the reporting (settlement) periods that expired before 01.01.2017 in the order that was in force before the specified date.

In other words, the PFR will control the payment of contributions by entrepreneurs for 2016 in the amount of 1% of the amount of income exceeding 300,000 rubles in accordance with the provisions of the Law of 24.07.2009 No. 212-FZ.

In this regard, the tax authorities will transfer information on the income of the individual entrepreneur for 2016 to the Pension Fund of the Russian Federation no later than June 15, 2017.

- If an entrepreneur does not submit the declaration for 2016 on time, how will the amount of contributions payable be determined? Indeed, in Ch. 34 Tax Code there is no provision for collection maximum amount contributions calculated on the basis of 8 times the minimum wage, with individual entrepreneurs in case of failure to pass them tax reportingas it was in the Law on Insurance Premiums.

For 2016 remains established by law on insurance premiums, the rule on the collection of insurance premiums based on 8 times the minimum wage in case of failure by the entrepreneur tax return in the IFTS.

Information about the amount of insurance premiums for compulsory pension insurance that has not been paid on time, the PFR authorities will transfer to the tax authorities. And all the necessary actions to collect from the individual entrepreneur the arrears on contributions to the MPT will be carried out by the tax inspectorates.