Checking the form for calculating insurance premiums. New control ratios in the calculation of insurance premiums. What to prepare in advance

First of all, make sure that the total amount of the assessed contributions for the mandatory pension insurance (GPT) as a whole for the payer for each month from a base not exceeding limit value (line 061 of subsection 1.1 of Appendix 1), is equal to the sum of the calculated contributions to the MPI for the corresponding month from a base not exceeding the maximum value for all individuals (lines 240 of subsection 3.2.1; see table, block 1).

If the company pays contributions to the MPI at additional tariffs, then one more equality must be fulfilled (see table, block 2). The total amount of the calculated contributions for the additional tariff as a whole for the payer for each month (lines 050 for subsections 1.3.1 and 1.3.2) must be identical to the amount of contributions for the additional tariff for each month for all individuals (lines 290 of subsection 3.2.2).

If the equalities are not met, then the FTS, no later than the next day after receiving the calculation (or within 10 days if the calculation was submitted on paper), sends a notice to the payer that the calculation has not been submitted.

It will also be considered that the calculation is not presented if, when verifying the personalized information (lines 070-100 of subsection 3.1) with the base of the subsystem "Centralized registration of taxpayers", a discrepancy between SNILS and the full name of an individual is revealed. To avoid such errors, enter the data in section 3 directly from the insurance certificate (or its scanned copy). Better yet, check the full name and SNILS of individuals with the FIU in advance. Failure to comply with other control ratios, which are indicated in the letter of the Federal Tax Service, cannot serve as a reason for refusing to accept the calculation.

Why the FTS will require clarification

The rest of the indicators are checked after the calculation is accepted. However, if some control ratios are not met, the tax authority will send the payer a request for clarifications. Upon receipt of such a request, you must send an admission receipt within six business days and clarify or correct the calculation within the next five business days.

Clarifications or corrections are required in the following cases:

• The amounts of insurance premiums for all types of insurance specified in Section 1 are not equal to the amount of premiums for all applicable rates specified in Appendix 1 of Section 1 (see table, block 3).
• The amount of payments and other remuneration in subsection 1.1 of Appendix 1 of Section 1 is not equal to the amount of payments in lines 210 of all subsections 3.2.1 (see table, block 4).
• The base that does not exceed the limit value (lines 050-051 of subsection 1.1 of Appendix 1) differs from the base on which contributions to the GPT are charged and which is obtained by summing all lines 220 of subsection 3.2.1 (see table, block 4).
• The values \u200b\u200bof line 060 for all columns are not equal to the sum of the values \u200b\u200bof lines 061 and 062.
• Payments, base and contributions for column 2 "Total" (for the last three months) are not equal to the sum of columns 3, 4, 5 (1st month + 2nd month + 3rd month; see table, block 5) ...

The FTS will also check that the limit value is not exceeded for each individual, that is, that the amount on line 220 on an accrual basis from the beginning of the year is no more than RUB 876,000. In the form itself, the amounts from the beginning of the year are not reflected, therefore, starting from half a year, the FTS will use the indicator for the previous one to calculate the limit value reporting period from their base.

Starting from the first half of the year, the FTS will check other indicators on an accrual basis. So, in all subsections of Appendix 1 and in Appendices 2 and 8-10, the value of column 1 "Total from the beginning of the billing period" should be equal to the sum of the indicator of column 1 for the previous period (stored in the FTS database) and the value of column 2 "Total" (for last three months of the reporting period).

Table. Control ratios in the calculation of insurance premiums (letter of the Federal Tax Service )

On July 3, 2017, control ratios in the calculation of insurance premiums were published on the official website of the Federal Tax Service. What changed? Will tax authorities compare a single calculation of insurance premiums with 6-NDFL and 2-NDFL? Which lines should be matched?

New test ratios

In 2017, tax inspectors check the unified calculation of insurance premiums against benchmark ratios.

The letter of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11 / 12678 @ provides new control ratios for indicators of the form for calculating insurance premiums. You can download the new control ratios on the official website of the Federal Tax Service.

The new control ratios will be applied already when checking the calculation of insurance premiums for the 2nd quarter of 2017.

What tax authorities will pay attention to

With the ratio of a single calculation of insurance premiums and 6-NDFL, the IFTS will compare line 020 of section 1 6-NDFL minus line 025 of section 1 6-NDFL with line 050 of column 1 of subsection 1.1 of section 1 of the calculation of insurance premiums. Previously, the comparison was made with line 030 of column 1 of subsection 1.1 of section 1 of the RSV.

It should be said that the new control ratios are a collection of various formulas, for example:

gr. 3 tbsp. 061 Div. 1.1 app. 1 \u003d ∑ p. 240 (1 month) subd. 3.2.1; gr. 4 tbsp. 061 Div. 1.1 app. 1 \u003d ∑ p. 240 (2 month) subd. 3.2.1; gr. 5 tbsp. 061 Div. 1.1 app. 1 \u003d ∑ p. 240 (3 month) subd. 3.2.1; gr. 3 tbsp. 050 div. 1.3.1 app. 1 + gr. 3 tbsp. 050 div. 1.3.2 \u003d ∑ page 290 (1 month) subd. 3.2.2; gr. 4 tbsp. 050 div. 1.3.1 app. 1 + gr. 4 tbsp. 050 div. 1.3.2 \u003d ∑ p. 290 (2 month) subd. 3.2.2; gr. 5 tbsp. 050 div. 1.3.1 app. 1 + gr. 5 tbsp. 050 div. 1.3.2 \u003d ∑ p. 290 (3 month) subd. 3.2.2
(a difference of no more than 0.5 kopecks is permissible, multiplied by the number of insured persons)

Of course, it is rather strange (in our opinion) to check all ratios “in manual mode”. Therefore, most likely, control ratios are more important for accounting reporting programs, which will correlate indicators of calculation of insurance premiums (PCB) and other reporting.

Read also Insurance premiums for injuries in 2019: rates, tariffs and discounts

Note, however, that breaking the ratio is not always an error. Discrepancies may arise due to carry-over payments: for example, accrued but not issued remuneration to contracts of a civil nature. But even if there are no mistakes, explanations should be given to the IFTS.

Abbreviations: for those who will understand

If you plan to deal with the new control ratios yourself, here is a list of abbreviations:

From January 2018 will applynew control ratios both when accepting calculations for insurance premiums for 2017, and when accepting revised calculations for the reporting periods of 2017. Read more in the news.

On November 27, 2017, Federal Law No. 335-FZ was adopted "On Amendments to Parts One and Two Of the Tax Code Of the Russian Federation and certain legislative acts of the Russian Federation ”, which introduces changes, including to Article 431 of the Tax Code. According to the amendments made to the second paragraph of clause 7 of Article 431 of the Code, the list of grounds for recognizing the calculation of insurance premiums as not submitted has been expanded. In addition to the previously applied criteria for refusal to admit, upon receipt of a calculation to the tax authority, a notification of refusal will also be generated if errors are found in section 3 for each individual:

• in the amounts of payments and other remuneration (column 210),
• in the base for calculating insurance premiums within the established limit value (column 220),
• in the amount of calculated insurance premiums (column 240),
• in the base for calculating insurance premiums at the additional tariff (column 280),
• in the amount of insurance premiums calculated at the additional tariff (column 290).

To implement these requirements tax authorities new control ratios have been developed, which are published in the letter of the Federal Tax Service dated 13.12.2017 No. GD-4-11 / 25417 @.

According to article 9, paragraph 3 Federal law No. 335-FZ, the specified changes in clause 7 of Article 431 of the Tax Code of the Russian Federation come into force on January 1, 2018, therefore, the new control ratios will be applied from 01/01/2018 both when accepting payments for insurance premiums for 2017, and when accepting updated settlements for the reporting periods (1 quarter, half a year, 9 months) of 2017.

The control ratios provide that the amounts of calculated insurance premiums for compulsory pension insurance at the tariff (column 240) will be checked for each of the last three months of the accounting (reporting) period, taking into account data for previous reporting periods (calculated on an accrual basis from the beginning of the year in accordance with Clause 1 of Article 431 of the Tax Code of the Russian Federation). The total amounts “in total for the last 3 months of the billing (reporting) period (p. 250, p. 300), as well as the sums on an accrual basis from the beginning of the year, will be checked for exceeding the limit value of the base for calculating insurance premiums for GPT.

In the list of control ratios, you should pay attention to the reconciliation of the values \u200b\u200bin the lines of subsection 1.1 of Appendix 1 to section 1 (p. 030, p. 050-p. 051, p. 061) with the amounts for all sections 3 (for gr. 210, gr. 220, gr. 240), which are produced " byvalue of field 001 app. 1 R. 1 \u003d the value of Art. 200 div. 3.2.1 R. 3 ".For example, in Appendix 1 with tariff code 02 the amount of line 030 for 1 month will be compared with the total amount of all sections 3 in column 210 from the lines for 1 month in which category of the insured person "HP".The ratio will be violated if the payer applies a common tariff of insurance premiums and combines different taxation systems (for example, the simplified tax system and UTII), and the calculation will fill in two appendices 1 to section 1 with different tariff codes (02 and 03, which correspond to one category "НР "). It follows from this that such payers do not need to fill out two Appendices 1, distributing payments in proportion to the proceeds of the STS and UTII.

Acceptance will be denied if negative values \u200b\u200bare found in the fields containing data on payments and contributions:

• gr. 210, gr. 220, gr. 230, gr. 240 subsection 3.2.1,
• gr. 280, gr. 290 subsection 3.2.2,
• (art. 050 - art. 051), art. 061 subsection 1.1,
• art. 040, art. 050 subsection 1.3.1,
• art. 040, art. 050 of subsection 1.3.2.

In addition to errors in the amounts, the reason for refusal to accept the calculation will be the presence of two sections 3 with the same values \u200b\u200bof the SNILS + full name indicators. In the refined calculation, there can be two sections 3 with the same SNILS only if changes are made to the name, patronymic and surname (when an error in the initial calculation was made in the full name). And with the same full name, two sections 3 are allowed with different insurance numbers (correction of SNILS in the updated calculation, full namesake by full name). If the revised calculation is submitted in order to correct the details in subsection 3.1, except for SNILS + full name (for example, date of birth, gender, passport data), then section 3 must be filled in with the correction number\u003e 0, keeping the serial number in line 040 from the primary calculation and indicate the correct values \u200b\u200bin lines 060, 120-180.

What are the control ratios for calculating insurance premiums in 2017? Is it possible to check the calculation against them? Details are in this material.

New form

Let's say right away that the new calculation is quite voluminous. In the shape of title page and three sections. The first section is for data on assessed contributions. The second section is not filled in by all companies, but only by peasants and farms. The third section is for personalized information about the insured persons.

Checkpoints

When filling out the calculation of insurance premiums in 2017, the accountant must be sure that it contains complete and reliable information about income, accrued and paid insurance premiums, applicable rates, etc. Indeed, if errors are found in the calculation, the tax office can bring the policyholders to responsibility. Moreover, if you submit a calculation on time, but there are discrepancies between the total amount of insurance premiums and the amount of premiums for each employee, the calculation will be considered not submitted (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation). Therefore, it makes sense to check how the lines and columns of the calculation of insurance premiums relate to each other.

Moreover, we note that the calculation of insurance premiums should be correlated with the calculation of 6-NDFL. The message formula is:

art. 020 p. 1 6NDFL - Art. 025 p.1 6NDFL\u003e \u003d st. 050 gr. 1 div. 1.1 p. 1 CB
The amount of accrued income of the taxpayer, excluding the amount of accrued income on dividends\u003e \u003d the amount of payments and other remuneration calculated in favor of individuals.

All control ratios for calculating insurance premiums for 2017 are defined in the Letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11 / 4371). Tax inspectors will check the report on them. There are 313 control points in total for this report. RSV control ratios for 2017.

Read also Transport tax for 2017: due dates

Test results

If you fill out the calculation of insurance premiums correctly, the IFTS will accept it. But if the control ratios are not observed, then errors are possible. Therefore, it makes sense to check some lines for compliance.

Abbreviations used

To make it easier to deal with the new control ratios for calculating insurance premiums in 2017, rely on the abbreviations used, namely:

1. TIN and KPP.

The corresponding codes are indicated. The field provided for filling in the TIN code contains 12 familiarity places, so legal entities need to put dashes in the last two familiarity places.

PI do not fill in the checkpoint field. Organizations indicate the checkpoint at the place of registration of the legal entity itself or its division.

2. Adjustment number.

If the form is submitted for the first time for the reporting period, the code is filled in: "0-". An updated report is submitted when the data submitted to the inspection earlier changes. In such a situation, the serial number of the adjusted calculation is indicated: "1-", "2-", etc.

3. Settlement period... The billing period code is filled in:

4. Calendar year. The year during which or for which the information is submitted is filled in.

5. Tax authority code.

The four-digit code of the IFTS is entered, to which the calculation is submitted. The first two digits of this code are the region number, the last two digits are the inspection number. You can find out the code on the tax website at this link.

6. Place of registration code. The code for the location of the policyholder is indicated:

7. Name of the legal entity or its OP (full name of individual entrepreneur; individual who is not an individual entrepreneur)

The full name of the legal entity is filled in, full full name. individual entrepreneur (a person not recognized as an entrepreneur).

8. OKVED code 2. You must specify the type code economic activity the policyholder from the new OKVED code guide 2.

9. Form (code) of reorganization (liquidation) and INN / KPP of the reorganized legal entity.

To be filled in only upon liquidation (reorganization) of the company. In such cases, the code corresponding to the situation that has arisen is indicated from Appendix No. 2 to the Procedure: