The procedure for filling out the calculation of insurance premiums. The procedure for filling out the calculation of insurance premiums Appendix 6 to the procedure for filling out the rsv

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

Who must pass the calculation for 9 months

Calculation of insurance premiums for 9 months of 2017 must be submitted to the IFTS by all policyholders, in particular:

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

The calculation of insurance premiums is required to be completed and handed over to all policyholders who have insured persons, namely:

• employees under labor contracts;
• performers - individuals under civil law contracts (for example, contract or service contracts);
• cEO being the sole founder.

Terms of delivery of calculation

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

Reporting periods for insurance premiums

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

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

Calculation form in 2017: what it includes

The calculation of insurance premiums must be filled out in the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551. The form can be downloaded here.

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

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section # 1 (includes 10 appendices);
• section # 2 (with one appendix);
• section number 3 - contains personal information about the insured persons for which the employer makes contributions.

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

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

In this composition, the calculation for 9 months of 2017 must be received by the Federal Tax Service Inspectorate, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated 12.04.2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and annexes. Let us explain in the table the composition of the calculation:

In what order should you fill in?

Start filling out with a title page. Then create a section 3 for each employee in your 3rd quarter. After that, fill in the Appendices to Section 1. And lastly - Section 1 itself.

Delivery methods

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

Filling out the calculation for 9 months: examples

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

Title page

On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the "Settlement (reporting) period (code)" field, indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

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

IFTS code

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

Location code

For this code, show the digital value indicating the affiliation of the IFTS, to which RSV is surrendered for 9 months of the quarter of 2017. The approved codes are presented in the table:

Name

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

OKVED codes

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

Types of activity and OKVED

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

Here is an example of a possible filling out of the title page as part of the calculation of insurance premiums (RSV) for the 3rd quarter of 2017:

Sheet: information about an individual

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

Section 3: personalized accounting information

Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for 9 months of 2017 must be filled in for all insured persons for July, August and September 2017, including those in favor of whom for 9 months of 2017 payments were accrued in the framework of labor relations and civil law contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: full name, TIN, SNILS, etc.

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

Example. Payments were made to a citizen of the Russian Federation in the 3rd quarter of 2017. Compulsory pension insurance contributions calculated from them are as follows:

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

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

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

Hand over the extract from section 3 to the person also on the day of dismissal or termination of a civil contract. An extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

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

Dear taxpayers ( tax agents)!

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

In case of unsuccessful identification of the insured individual persons, reflected in the section

3 "Personalized information about the insured persons", a refusal to accept the Calculation will be formed.

Earlier (Q1 and Q2), when a single violation was detected - unsuccessful identification of insured individuals, a Notification of Clarification was automatically generated from Section 3 (the calculation was considered accepted).

In order to exclude refusal to accept Calculations on insurance premiums due to inconsistency of information on the persons indicated in the calculation with the information available at the tax authority, we recommend that you reconcile the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, TIN, passport data , SNILS) for the presentation of obsolete data in the calculation. Also, similar data must be verified with the information contained in the information resources of the PFR of the Russian Federation for the unambiguous identification of the SNILS of the insured individual.

Appendix 3 to Section 1: Benefit Costs

In Appendix 3 to Section 1, record information on expenditures for compulsory social insurance purposes (if such information is not available, then the appendix is \u200b\u200bnot completed, since it is optional).

In this application, show only the benefits from the Social Insurance Fund accrued in the reporting period. The date of the benefit payment and the period for which it was accrued do not matter. For example, show the benefit calculated at the end of September and paid in October 2017 in the calculation for 9 months. Sick leave benefits that are open in September and closed in October, reflect only in the calculation for the year.

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

As for the filling itself, the lines of Appendix 3 to section 1 must be formed as follows:

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

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

• paid 3 sick leave. FSS paid for 15 days, amount - 22,902.90 rubles;
• accrued to one worker the allowance for the care of the first child for July, August, September at 7,179 rubles. The amount of the allowance for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued was 44,439.90 rubles. (22 902.90 rubles + 21 537.00 rubles).

Pension and medical contributions: subsections 1.1 - 1.2 of Appendix 1 to section 1

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

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

In line 001 “Payer's Rate Code” of Appendix 1 to Section 1, indicate the applicable rate code. Cm. " ".

In the calculation for 9 months of 2017, it is necessary to include as many annexes 1 to section 1 (or separate subsections of this annex) as the tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling in the required subsections.

Subsection 1.1: Pension Contributions

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

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

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

Subsection 1.2: Medical Contributions

Subsection 1.2 is a required section. It contains the calculation of the taxable base for health insurance contributions and the amount of health insurance premiums. Here's how strings are formed:

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

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

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

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

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

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

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

Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if there is an appropriate license). If there are no such workers, indicate zeros.

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

Line 054 is filled in by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments to such employees (except for citizens from the EAEU). If there is nothing of the kind - zeros.

On line 060 - enter the insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. However, do not include the allowance for the first three days of illness (letter from the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, then in it show the amounts that the FSS authorities reimbursed for sick leave payments, maternity benefits and other social benefits.

Show on line 080 only amounts reimbursed from the FSS in 2017. Even if they refer to 2016.

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

If you have received the amount of contributions to be paid, in line 090 put the code "1". If the amount of the expenses incurred was more than the assessed contributions, then include the code “2” in line 90.

Section 1 "Summary data on insurance premiums"

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

Pension contributions

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

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

Medical contributions

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

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

Pension contributions at additional rates

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

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

Supplementary social security contributions

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

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

Social security contributions

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

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

For lines 120-123, indicate the amount of the excess of the social insurance expenses incurred:

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

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

When the calculation does not pass the IFTS check: errors

You cannot fill in at the same time:

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

With this combination, the calculation for 9 months of 2017 will not be checked by the IFTS. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated 13.03. 2017 No. BS-4-11 / 4371. Cm. " ".

You can also sample how to fill out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: Potential Consequences

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

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

It is required to eliminate such inconsistencies within five working days from the date when the IFTS sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation, recognized initially not submitted (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation) will be considered the date of submission of the calculation of insurance premiums.

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2/24123 indicated that the calculation of insurance premiums that was not submitted to the Inspectorate of the Federal Tax Service on time is not a reason for suspending operations on the accounts of the payer of insurance premiums. That is, one should not be afraid of blocking an account for being late with a settlement for 9 months of 2017.

Appendix N 2

Approved

by order of the Federal Tax Service of Russia

from 10.10.2016 N ММВ-7-11 / 551 @

PROCEDURE FOR FILLING IN THE CALCULATION OF INSURANCE CONTRIBUTIONS

• IV. The procedure for filling out the sheet "Information about an individual who is not an individual entrepreneur" calculation
• V. The procedure for completing section 1 "Summary data on the obligations of the payer of insurance premiums" calculation
• Vi. The procedure for filling out Appendix No. 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation
• Vii. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out 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 of the Russian Federation"
• XI. The procedure for filling out Appendix No. 2 "Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation
• XII. The procedure for filling out Appendix No. 3 "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" to section 1 of the calculation
• XIII. The procedure for filling out Appendix No. 4 "Payments made from funds financed from the federal budget" to section 1 of the calculation
• XIV. The procedure for filling out Appendix No. 5 "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" to section 1 of the calculation
• XV. The procedure for filling out Appendix No. 6 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVI. The procedure for filling out Appendix No. 7 "Calculation of compliance with the conditions for the right to apply 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 of the calculation
• XVII. The procedure for filling out Appendix No. 8 "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" to section 1 of the calculation
• XVIII. The procedure for filling out Appendix No. 9 "Information required for the application of the insurance premium rate established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix No. 10 "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 student team (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of payers of insurance contributions - heads of peasant (farmer) enterprises" of the calculation

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

Fines for RSV-1 in 2019

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

If the deadlines for submitting the RSV-1 form are violated (for the 2nd quarter - until 07/30/2019), a fine of 1,000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or incomplete month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! Transfers are not provided.

If errors or discrepancies are found in the form, it is considered that the report has not been submitted. Corrections must be made within 5 working days from the receipt of the notification by the Federal Tax Service Inspectorate. After the amendments are made, the date of the report is the day when the unified calculation of insurance premiums 2019 was sent for the first time, form RSV-1 (paragraphs 2 and 3, clause 7 of article 431 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

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

For the reporting 3 months of 2019, payroll accrued:

• april - 253,000.00 rubles;
• may - RUB 253,000.00;
• june - 253,000 rubles.

We calculate insurance monthly.

1. PF RF: 253,000.00 × 22% \u003d 55,660.00 rubles.
2. OMS: 253,000.00 × 5.1% \u003d 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% \u003d 7337.00 rubles.

1. PF RF: 253,000.00 × 22% \u003d 55,660.00 rubles.
2. OMS: 253,000.00 × 5.1% \u003d 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% \u003d 7337.00 rubles.

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

For reference.

In the 1st quarter of 2019, salary accruals amounted to 759,300.00 rubles:

1. PF RF: 759,300.00 × 22% \u003d 167,046.00 rubles.
2. OMS: 759,300.00 × 5.1% \u003d 38,724.00 rubles.
3. FSS: 759,300.00 × 2.9% \u003d 22,019.00 rubles.

Estimated data for the 2nd quarter:

1. Accrued salary - 759,000.00 rubles.
2. Contributions to the Pensionary - 166,980.00 rubles.
3. OMS - 38,709.00 rubles.
4. FSS - 22,011.00 rubles.

Summary data to be entered into the reporting form.

For the 1st half of 2019:

• charges - RUB 1,518,300.00;
• deductions to the PFR - 334,026.00 rubles;
• OMS - 77 433.00 rubles;
• FSS - 44,030.00 rubles.

Example of filling RSV-1

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

Step 1. Cover page

On the title page of a single calculation, we indicate information about the organization: TIN and KPP (reflected on all pages of the report), name, code of economic activity, full name. manager, phone number. In the "Correction number" field, put "0" if we provide a single report for the first time in the reporting period, or set a sequential correction number. We indicate the IFTS code and location code.

Step 2. Go to the third section

Here it is necessary to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report according to the head's data.

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

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

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

Step 3. End of the third section

We fill in part 2.1 of the third section of the unified insurance calculation: set the field "month" to "04" - April, "05" - May, "06" - June. We register the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 @, "employee" is the value "НР".

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

The director's salary was 60,000 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles per month. We indicate these amounts in the corresponding lines of a single calculation of insurance premiums.

End of section 3

If one of the employees has exceeded the amount of the maximum base for calculating insurance premiums, we fill in part 3.2.2, guided by the limit values \u200b\u200bset forth in the Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For an OPS in 2019 - 1,150,000.00 rubles per one employee.

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

Step 5. Go to subsection 1.1 of appendix No. 1 of section 1 of a single calculation

In subsection 1.1, first of all, we indicate the payer's rate code: "01" - for OSNO, "02" - for STS, "03" - for UTII.

Then we indicate the total values \u200b\u200bof section 3.

First, we reflect the number of people:

• general;
• the number of those to whom accruals were made, included in the base for the calculation;
• who have formed an excess of the maximum base value.

Then the size of charges and insurance premiums on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums were charged), set the value 22 (person). Do not fill in field 021, it indicates the number of individuals who have exceeded the base limit for accrual.

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

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

• state benefits of the federal, regional and local levels;
• compensation and compensation established by the state, within the limits of the standards;
• one-time cash payments in the form of material assistance (at the death of a close relative, in case of natural disasters and emergencies);
• financial assistance at the birth of a child up to 50,000 rubles; amounts in excess of the specified limit are taxed;
• financial assistance in the amount of 4000 rubles; the amount exceeding the limit is taxed in the prescribed manner;
• the amount of insurance deductions, including for additional insurance;
• other payments.

Field 051 - the amount of charges exceeding the base limit.

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

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

We fill in the data for OMS in the same way as subsection 1.1:

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

Please be aware that there are no excess limits (limits) under which special conditions apply.

Step 7. We fill in Appendix No. 2 of Section 1. We indicate the data for calculating the deductions for VNiM

Let us analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation No. 294 of 21.04.2011 and Letter of the Federal Tax Service of 14.02.2017 No. BS -4-11 / 2748 @. "01" is indicated if the organization is located in the region - a participant of the pilot FSS project, "02" - for all the others:

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

Step 8. Finish filling out Appendix No. 2 of Section 1 of a single calculation

The fields are for amounts:

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

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

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

Step 9. We fill in section 1 (summary data) of the unified insurance reporting

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

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

Yes need. The Tax Code does not provide for an exemption from the obligation to submit a calculation of insurance premiums if the organization does not conduct financial and economic activities in the reporting period (letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07 / 17273).

The composition of the zero calculation must necessarily include the following sections: title page; section 1, subsections 1.1 and 1.2, appendix 2 and section 3. (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940 @). In this case, all quantitative and total indicators, in their absence, are filled with zeros. For a sample zero calculation, see here.

If an employee during the reporting period changes his personal data (full name, passport data, SNILS), then the calculation must reflect the current information.

If the employer paid any benefits to its employees in the reporting period, it is necessary to correctly reflect this in the calculation in order to receive reimbursement of costs incurred from the Social Insurance Fund. Compulsory social insurance premiums in the calculation are assigned to Appendices 2, 3 and 4 to Section 1.

Example of calculating insurance premiums with benefits

In the second quarter of 2017, the organization paid sick leave for three employees for 15 days of illness: 5,000 rubles. in April, 6,000 rubles. in May and 4000 rubles. in June.

These amounts include sick leave paid at the expense of the employer - 3000 rubles each. every month. In June, one employee was paid a lump sum for the birth of a child - 16,350.33 rubles.

In the first quarter, benefits were not paid. Half-year income paid to employees - 700,000 rubles, including: in April - 120,000 rubles, in May - 119,000 rubles, in June - 115,000 rubles. The number of employees is 5 people. The credit system of payments of the FSS is applied, the tariff is 2.9%.

In Appendix 2 of the calculation, we will indicate the sign of payments "2" - the employer pays benefits to employees, and then offset against the payment of insurance premiums is made.

In our example of filling out the calculation of insurance premiums with sick leave, we will distribute the income amounts (line 020), non-taxable amounts (line 030) and calculate the basis for calculating social insurance contributions (page 050). In this case, the sum of all benefits is not subject to contributions, incl. and sick leave at the expense of the employer. On line 060, we charge contributions for the six months and for each month of the 2nd quarter.

On line 070, we indicate all benefits paid at the expense of the Social Insurance Fund, while the employer's expenses for the first 3 days of illness are not reflected (letter of the Federal Tax Service of December 28, 2016 No. PA-4-11 / 25227). Personal income tax is not deducted from the amount of the benefit.

The amount of reimbursements from the Social Insurance Fund, if they were in the reporting period, is distributed on line 080.

The calculated amount of contributions on line 060 minus the expenses incurred on line 070 is the amount of contributions with the attribute "1" payable (line 090). If the amount of expenses is higher than the amount of assessed contributions, the indicator “2” is indicated in line 090. The calculation of insurance premiums for the 2nd quarter, an example of which we give, contains the total amount of expenses in excess of the amount of assessments on contributions, now the FSS must reimburse this difference to the organization.

In Appendix 3, the calculation of insurance premiums for the 2nd quarter of 2017, a sample of which we provide, contains our payments. We distribute the benefits paid by type:

• line 010 - sick leave, excluding payments at the expense of the employer,
• line 050 - childbirth allowance,
• line 100 - the total amount of benefits.

In the regions where the pilot project is operating and the FSS pays benefits directly to employees, Appendix 3 does not need to be filled out, since the employer in this case pays only for the first 3 days of illness at his own expense, and they are not reflected in Appendix 3.

Appendix 4 is completed only if there are payments made from the federal budget.

Some premium payers are eligible to charge premiums at lower rates than all other policyholders. It depends on the presence of certain factors - the use of a special regime, a special location, the performance of a certain type of activity, etc., all of them are listed in Art. 427 of the Tax Code of the Russian Federation. If the general rate of insurance premiums in 2017 is usually 30%, then the reduced rate can range from 0% to 20%.

When preparing the calculation, such policyholders fill out one of Appendices 5-8 to Section 1 in order to confirm their compliance with the conditions for applying the reduced tariff:

• appendix 5 is formed by IT organizations (subparagraph 3 of paragraph 1 of article 427 of the Tax Code of the Russian Federation),
• appendix 6 - "simplified", whose main activity is specified in paragraphs. 5 p. 1 of Art. 427 of the Tax Code of the Russian Federation,
• appendix 7 - non-profit organizations on the "simplified" system (subparagraph 7 of paragraph 1 of article 427 of the Tax Code of the Russian Federation),
• appendix 8 - IP on the patent (subparagraph 9 of paragraph 1 of article 427 of the Tax Code of the Russian Federation).

An example of filling out the calculation of insurance premiums: reduced tariff

The organization on the simplified tax system is engaged in the production of food products, the income from this activity for the six months of 2017 is 8,650,000 rubles. The total amount of income on the "simplified tax" - 10,200,000 rubles. According to paragraphs. 5 p. 1 of Art. 427 of the Tax Code of the Russian Federation, an organization can apply a reduced rate of 20%, of which "pension" contributions are 20%, and contributions of the compulsory medical insurance and social insurance fund - 0%.

In this case, the calculation of insurance premiums additionally contains data - you should fill out Appendix 6 to section 1:

• on line 060 we indicate the total amount of income on the simplified tax system for the period from 01/01/2017 to 06/30/2017,
• on line 070 we reflect only income from core activities - food production for the same period,
• in line 080 we calculate the share of income from privileged activities:

line 070: line 060 x 100%.

If the result obtained is at least 70% of the total income, and the income from the beginning of the year does not exceed 79 million rubles, the right to a reduced tariff, as in our case, remains.

Section 5 of the Calculation is filled in and submitted by payers - organizations that make payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations, using state support) within the framework of labor relations or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

A large number of policyholders fill out the calculation of insurance premiums using various accounting programs or online services. In this case, the calculation is generated automatically based on the data that the policyholder enters into the program. Nevertheless, it is necessary to understand a number of basic principles of the formation of the calculation in order to exclude possible errors.

Below is a sample calculation of insurance premiums for the 3rd quarter of 2018 with explanations of the specifics of filling out the most common sections.

You can download a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2018 or download the form for calculating insurance premiums for the 3rd quarter of 2018 in Excel using the links provided at the end of the article.

Title page

In the title page, the payer shall fill in all the details, except for the section "To be completed by an employee of the tax authority".

When filling in the "Correction number" field, "0" is automatically entered in the initial calculation, in the adjusted for the corresponding period, you must indicate the correction number (for example, "1", "2", etc.).

The "Settlement (reporting) period (code)" field is filled in in accordance with the codes given in the reference book. For example, when submitting a report for the first quarter, the code "21" is indicated, for the six months - "31", etc.

In the "Calendar year" field, the year is automatically indicated for the settlement (reporting) period of which the calculation is presented.

When filling in the field "Submitted to the tax authority (code)", the code of the tax authority to which the calculation is submitted is reflected. It is selected from the reference book. By default, the field is automatically filled in with the code that was specified when the client registered in the system.

In the field "At the location (of accounting) (code)", the code of the place where the calculation is submitted by the payer is selected from the corresponding directory. So, Russian organizations choose the code "214", IP - "120", etc.

In the field "Name of the organization, separate subdivision / full name of the individual entrepreneur, head of the farm, individual" shall be reflected the name of the organization or a separate division of the organization, endowed with the appropriate powers. Individual entrepreneurs, lawyers, notaries, heads of peasant farms and other citizens indicate in full (without abbreviations) the surname, name, patronymic (if any).

The field "Code of the type of economic activity according to the OKVED2 classifier" automatically reflects the OKVED2 code specified by the payer when registering in the program.

Attention! The fields "Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization" are filled in only by those organizations that are reorganized or liquidated in the reporting period.

When filling in the "Contact phone number" field, the payer's phone number specified during registration is automatically reflected.

In the field "Calculation made on ____ pages" indicates the number of pages on which the calculation was made. The field value is filled in automatically and recalculated when changing the composition of the calculation (adding / deleting sections).

When filling out the field “with the attachment of supporting documents or their copies on ___ sheets”, the number of sheets of supporting documents and (or) their copies (if any) is reflected, for example, the original (or a certified copy) of the power of attorney confirming the authority of the representative of the payer of insurance premiums.

1 - if the document is submitted by the payer,

2 - if the document is submitted by the representative of the payer. In this case, the name of the representative and the document confirming his authority are indicated.

Also, the date is automatically indicated on the title page.

Subsection 3.2. Information on the amount of payments and other benefits calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance

This section is intended to be filled in by an individual who is not an individual entrepreneur and has not indicated his TIN. The information reflects the personal data of the person: date and place of birth, details of the identity document and address of the place of residence.

Appendix 8 is filled in by individual entrepreneurs who use the patent taxation system (PSN), with the exception of individual entrepreneurs engaged in such activities as renting out real estate, retail trade or providing catering services.

Attention! Appendix 8 is filled in by payers with the tariff code "12".

Attention! To fill out the application, you need to click on the "New entry" field. At the same time, it is necessary to fill in as many lines 020-060 as the IP received patents in the settlement (reporting) period.

In columns 1-5 of line 010, the total amount of payments within the framework of the activity of the individual entrepreneur on all patents is automatically calculated.

On line 020 the number of the patent is indicated, and on line 030 - the code of the type of entrepreneurial activity from the application for the grant of a patent.

Lines 040 and 050 reflect the start and end date of the patent.

On line 060, the amounts of payments to employees are indicated from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Appendix 9 is completed by organizations that have concluded employment contracts with foreign citizens and stateless persons temporarily staying in Russia. The exception is highly qualified specialists and persons who are citizens of the EAEU member states.

Attention! To fill out the application, you need to click on the "New entry" field. In this case, the number of completed lines 020-080 must correspond to the number of foreign employees.

In columns 1-5 of line 010, the total amounts of payments made in relation to foreign persons are automatically calculated.

For each person, the following information is indicated in lines 020-070: full name, TIN, insurance number of the individual personal account of the insured person (SNILS) in the PFR personalized accounting system and citizenship (if any).

Line 080 reflects the amount of payments to a foreign employee from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Appendix 10 is filled in by payers who paid income to students who worked in student teams. These payments are not subject to contributions to the Pension Fund of the Russian Federation if the following conditions are simultaneously met:

• - the student is studying in an educational organization of HPE or SPE;
• - Full-time form of education;
• - the student team is included in the federal or regional register;
• - a labor or civil law contract has been concluded with the student for the performance of work or the provision of services.

Attention! To fill out the application, you need to click on the "New entry" field. Moreover, the number of completed lines 020-100 must correspond to the number of students.

In columns 1-5 of line 010, the total amounts of payments made to students are automatically calculated.

- on line 020 - a unique serial number, starting from 001;

Attention! If during the settlement (reporting) period there was more than one reason for paying insurance premiums, then the calculation includes several subsections 1.4.

All indicators for lines 010-050 are indicated in columns 1-5 (the order of reflection of data in columns 1-5 here).

Line 010 indicates the number of individuals from whom insurance premiums are charged for additional social security, and line 020 reflects the amount of payments in favor of these persons, including non-taxable payments (for example, sick leave, etc.).

Attention! The total number of persons on line 010 includes workers employed in underground and open pit mining for the extraction of coal and shale and in the construction of mines, as well as members of flight crews of civil aviation aircraft.

p. 050 gr. 3-5 \u003d line 040 gr. 3-5 * add. tariff (depending on the reason code in field 001)

Appendix 2 is intended for calculating the amount of insurance premiums for the insurance premiums.

Note: Appendix 2 is also filled out if contributions are paid at the rate of 0% (for example, when applying reduced rates).

In field 001, the sign of payments of insurance coverage for compulsory social insurance is selected:

• "1" - direct payments of insurance coverage (there is a pilot project in the region and benefits to employees are transferred directly by the fund);
• "2" - credit system of payments (benefits to employees are paid by the employer).

All indicators for lines 010-090 are indicated in columns 1-5 (the order of data reflection in columns 1-5 here).

Calculation of insurance premiums in FNS per year: sample, order of filling

Be sure to complete Appendix 3 to Section 1 for your benefit costs. Where in the calculation to show that the individual entrepreneur applies reduced rates The usual rate for insurance premiums of employees is 30%.

Many individual entrepreneurs on a simplified and patent system have the right to reduce the tariff by up to 20%. In this case, the merchant pays only pension insurance contributions for the employees.

Individual entrepreneur on simplified tax system reduces insurance premiums for all employees if he meets three conditions:

1. conducts activities from subparagraph 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation;
2. the share of proceeds from a preferential type of activity is at least 70% of the total income;
3. the total annual income does not exceed 79 million rubles.

If you meet all the conditions, then include in the calculation Appendix 6 to Section 1.

TIN "(taxpayer identification number (hereinafter referred to as TIN), the TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the Russian Federation. For an individual, the TIN is indicated in accordance with with a certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.

When the payer fills out the TIN, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, a dash should be put in the last two cells; 5.7.

Subsection 3.2.2. Information on the amount of payments and other remuneration accrued in favor of an individual, for which insurance premiums are calculated at the additional tariff

Attention! The total number of insured persons includes employees with whom employment contracts have been concluded, incl. and those who did not have taxable payments in the last three months of the reporting period (for example, maternity).

Attention! Contractors under civil law contracts are not included in line 010.

• payments that are not subject to insurance premiums for the OSS (state benefits, compensation payments, etc.);
• the amount of expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc.

Line 040 indicates the amount of payments in favor of persons that exceed the maximum value of the base for calculating contributions to the OSS (in 2018 - 815,000 rubles).

p. 050 \u003d p. 020 - p. 030 - p. 040

Lines 051-054 fill in individual categories of payers and indicate in them the basis for calculating insurance premiums from line 050.

Line 051 is filled out by pharmacies and individual entrepreneurs that have a license for pharmaceutical activities and pay UTII. This line reflects the basis for calculating insurance premiums in terms of payments to employees who are entitled to engage in pharmaceutical activities or are admitted to it.

Line 052 is filled out by organizations that make payments to crew members of ships registered in the Russian International Register of Ships. This line reflects the basis for calculating insurance premiums in terms of payments to crew members.

Line 053 is filled out by individual entrepreneurs on a patent, which make payments to hired employees and reflect on this line the basis for calculating insurance premiums in terms of payments to these employees.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to temporarily staying foreign employees. It indicates the basis for calculating insurance premiums in terms of payments to such employees (with the exception of citizens of countries from the EAEU).

Line 060 shall reflect the amount of calculated insurance premiums for the insurance premium.

Line 070 shall indicate the amount of expenses incurred for the payment of insurance coverage under the MOSS (sick leave, maternity benefits, etc.)

Attention! Line 070 is filled in only by payers using the credit system of payments (sign “2” in field 001). At the same time, benefits for the first three days of illness of workers in this line are not reflected.

Line 080 reflects the amounts that the payer of insurance contributions received from the FSS in reimbursement of expenses (for sick leave payments, maternity benefits, etc.).

Attention! Line 080 is filled out only by payers using the credit system of payments (attribute "2" in field 001). The amounts received in 2017 from the FSS in reimbursement of last year's benefits are not indicated on line 080.

page 090 \u003d page 060 - page 070 page 080

In this case, the “Sign” column indicates the code “1”, if the amount of contributions to be paid was obtained, and the code “2”, if the amount of expenses incurred exceeded the amount of accrued insurance premiums.

Attention! Participants of the pilot project do not fill in Appendix 3 (sign “1” in field 001 of Appendix 2).

Attention! Payers who entered into the implementation of the pilot project not from the beginning of the billing period should fill in Appendix 3 in terms of the amounts of expenses incurred before the start of participation in the pilot project.

- lines 010-021 - benefits for temporary disability;

- lines 030-031 - benefits for pregnancy and childbirth;

- line 040 - allowance for women registered in the early stages of pregnancy;

- line 050 - childbirth allowance;

- lines 060-062 - child care allowance;

- lines 070-080 - payment of additional days off for caring for a disabled child and insurance premiums accrued for these payments;

- line 090 - burial allowance.

- the number of cases of payments or recipients (column 1);

- the number of days paid, payments made or benefits paid (column 2);

- the amount of expenses incurred (column 3);

- the amount of expenses incurred from funds financed from the federal budget (column 4).

p. 100 gr. 3, 4 \u003d (page 010 page 020 page 030 page 040 page 050 page 060 page 070 page 080 page 090) 3, 4

On line 110, the amount of accrued and unpaid benefits is indicated, except for those benefits that were accrued in the last month of the reporting period and for which the deadline for payment of benefits established by law has not been missed.

Attention! To fill out the application, you need to click on the "New entry" field.

- on lines 010-030 - full name of the member of the farm in accordance with the identity document;

- on line 040 - TIN in accordance with the certificate of registration of an individual with the tax authority (if any);

- on line 050 - SNILS in accordance with the insurance certificate of compulsory pension insurance;

- on line 060 - year of birth;

- according to lines 070-080 - the date of the person joining the peasant farm and the date of leaving the peasant farm in accordance with the application (in the billing period). If a member of a peasant farm was a member of a peasant farm during the entire billing period, then lines 070-080 indicate the start and end dates of the billing period for which the calculation is submitted, respectively.

Question

Does an organization have to complete Appendices 5 and 6 of Section 1 of the calculation of insurance premiums if it is not an IT company and does not apply reduced rates?

Answer

No, you do not need to fill in these sections of your company (clauses 2.6, 2.7 of the Procedure for filling out the calculation), because:

- Appendix 5 to sec. 1 is filled in by IT organizations that charge contributions at reduced rates;

- Appendix 6 to sec. 1 is filled in by organizations on the simplified tax system that charge contributions at reduced rates.

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