Calculation of insurance premiums in tax. Single calculation of insurance premiums. Calculation of insurance premiums: form and composition
Since all contributions to insurance, except for contributions by prof. diseases, in 2019 will come under the jurisdiction of the Federal Tax Service, they will need to be paid exactly in tax structures... But entrepreneurs will still have to submit some types of reporting to funds. Since payments will be made in the direction of the tax authorities, and the interdepartmental exchange of information is not particularly developed in our country, the tax authorities have provided for the new kind reporting document named in 2019 Single settlement on insurance premiums.
It should be noted that the prefix "single" appeared from accountants, since given view reporting has combined all types of premiums for insurance purposes.
You can download the form of the "single" calculation of insurance premiums for filling in PDF format at. This form in the form of KND 1151111 contains absolutely all sections and possible applications.
All persons engaged in entrepreneurship, as well as organizations that pay insurance premiums.
It is worth remembering that entrepreneurs who do not have employees pay insurance premiums only for themselves. Benefits for them begin to operate when the payments made to a certain amount are reached. After that, contributions are either stopped or paid at a reduced rate.
If an entrepreneur has employees, then he is obliged to pay insurance premiums for them. An important point is the fact that different BCMs will be used to pay the fee for oneself and for one's employee.
Organizations also act as policyholders for their employees. They pay dues for them based on their wages and other payments that this employee receives in the workplace. It should be noted that neither the entrepreneur nor the organization has the right to deduct payments for employees from the wages of their workers.
If the staff of an enterprise is more than the average number of people, then reporting is required in electronic format.
How to fill out a document
The Unified Calculation Form for Insurance Premiums 2019 offers three sections for filling, as well as a cover page.
- Title page standard. It contains general information about the organization or individual entrepreneur.
- In the first section there will be all the calculation processes for those contributions that the policyholder makes. This section is the most voluminous and will require maximum knowledge of the filling principles of the calculation of the amounts of insurance premiums. It is devoted to the "Summary data on the obligations of the payer of insurance premiums."
- Second section is provided for payers of contributions by a person who is the head of a farm or peasant type. It will not always and not be filled with everyone.
- In the third section contains information about the insured persons and payments to them. This is information on each person separately for which insurance premiums will be paid.
The entrepreneur must take into account that if the indicator of the average number of all employees who for this reporting period payments are made, exceeds the number per person, then reporting must be submitted in electronic format. If this number is less, then on paper. By the way, the reporting document can be brought to the Federal Tax Service at the place of registration by yourself or sent by mail.
Sample and example of filling out the Calculation of insurance premiums (KND 1151111)
You can download an example of filling in PDF format or see in the images below.
Title page
Section 1
There is no section 2 in our case, since the organization is not a farm.
Section 3
General requirements for completing a single calculation of insurance premiums
Submit reports for the first annual quarter, that is, for the first time submit a Unified Calculation to the tax authorities required before 30.04.2019.
The form can be filled in by the entrepreneur himself or by a designated person in charge. When filling out, you must comply with the following requirements:
- In order to fill out the form, you must use blue, purple or black ink.
- To fill in the text box, you must use block capital letters. The filler also has the right to compose and complete the form in computer format.
- Page numbering is continuous. The first page is considered the title page and is numbered as 001. The fifth, for example, as 005, and the thirteenth is 013.
- The fields are filled from left to right.
- Monetary units are displayed using rubles and kopecks. If the indicator of the amount is not entered, then zero is put, if any other indicator is a dash.
- Corrections with a proofreader, printing on both sides of the sheet, or stapling the pages, which could damage them, are not allowed. In this, the form of the Unified Calculation of Insurance Premiums in 2019 is similar to other types of reporting documentation.
See also a video about the new reporting form:
Violations and liability
A report not submitted in time is subject to a fine of 200 rubles for each form not submitted. If the annual report is not submitted on time, the fine can amount to as much as 5% of the required contributions. There are clarifying provisions that this fine cannot exceed 30% of income, but must not be less than 1 thousand rubles.
Tax authorities may recognize the report not submitted in the event that the calculated amount of contributions does not correspond to the amount that is generated when the insurance amounts are combined for each individual person. In this case, they will notify the entrepreneur of not accepting the report for consideration, and he, in turn, undertakes to submit the correct form within five days.
If in the process of activity an error has been found in the already submitted report, then it is necessary to submit a clarifying document to the tax authorities as soon as possible.
The emergence of a uniform calculation form for insurance premiums in 2017 is due to the fact that from this year on, the accrual and payment of almost all contributions is controlled by the Federal Tax Service. On this occasion, the tax authorities even released. The exception is the contributions for injuries, which remained under the jurisdiction of the FSS. Therefore, instead of the previously submitted calculations RSV-1, RSV-2, RSV-3 and 4-FSS (in terms of VNiM contributions), a single calculation is filled in on a new form.
IMPORTANT! The transfer of the supervisory function to the Federal Tax Service does not automatically mean the abolition of reporting to funds. This also applies to such a form as SZV-M.
The main difference between EPCB and its predecessor reports is that it is compiled according to the principles tax return, that is, it contains only those data that are relevant to the accruals of the reporting period. And such indicators as the amount of contributions paid, the incoming and outgoing balance of debt, are not indicated in the EPCB. That is why there are no payments and no lines to display in the calculation of insurance premiums.
Did you know that from 2019 the EPCB form will be changed? Details are in this note.
How, where and when the EPCB is presented for the 4th quarter of 2018
The report is sent to the IFTS once a quarter no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). For the 4th quarter of 2018, the reporting period ends on January 30, 2019. It is an environment, so no hyphenation.
And about who reports in the event of reorganization, read the material "Who must submit the calculation of contributions in the event of reorganization by joining" .
If, in the calculation of insurance premiums, the number of employees exceeds 25 people, you need to report to in electronic format... If you have 25 people or less, you can submit a report on paper (clause 10 of article 431 of the Tax Code of the Russian Federation).
If you violated the requirement to submit an electronic report with the number of employees over 25 and submitted a report on paper, you may be fined under Art. 119.1 of the Tax Code of the Russian Federation (for 200 rubles).
An individual entrepreneur without employees has the right to submit the calculation of insurance premiums both on paper and in electronic form.
Where to take EPCB in different situations, our table will explain.
|
Who leases |
Which IFTS to take |
|
Company |
At the place of registration |
|
In this case, in 2018-2019, a zero single calculation for insurance premiums is submitted, a sample of which you can see. And although there is no direct indication of this in the Tax Code of the Russian Federation, the dispute with the inspectors in in this case can cause serious problems and fine ... Moreover, due to the fact that EPCV includes 3 types of contributions, the fine will have to be paid in three payments to different KBK. We fill in EPCB for the 4th quarter of 2018The form for a single calculation of insurance premiums, as well as the rules for its registration, were approved by order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / 551 @. There were no legislative adjustments in Q4 2018. The calculation includes a title page, 3 sections and annexes to them. Let's consider the main nuances of EPCB:
Our articles will help you to competently fill out the EPCB for the 4th quarter of 2018:
When filling out the contribution report, use our tips:
Do not forget to check the calculation before sending, so as not to delay its delivery and not get under penalties ! We talked about how to check the calculation of insurance premiums in the materials:
In accounting practice, there are situations when the SNILS specified in the calculation of insurance premiums was not found in the inspection database. In this case, we recommend that you send a letter to the tax authorities with the following content: "We ask you to clarify the SNILS of the employee (indicate the employee's full name) for calculating contributions, since an error message is issued when submitting a report." A scan copy of the SNILS of the "wrong" employee should be attached to the letter. EPCV and the participants of the pilot projectIn some constituent entities of Russia, the FSS implements the so-called pilot project, which provides for the payment of social benefits without the participation of policyholders (employers), as well as direct financing of expenses for the prevention of injuries and occupational diseases at the expense of the FSS. In this case, "unfortunate" contributions are not involved in financing. Attention! The EPCB in Appendix 2 to Section 1 indicates the method of payment insurance coverage: credit or direct payments (in pilot regions). The line indicating payments in the calculation of insurance premiums is filled with values \u200b\u200b1 or 2, depending on the method used. In addition, filling out the EPCB for the participants of the pilot project has a number of features, you will learn about them from the publication: "The procedure for filling out the calculation of contributions for the participants of the FSS pilot project has been clarified". Don't miss the opportunity to learn about the latest legislative changes, get authoritative expert comments. Come back often to our website and! Our consultations are prompt and free. |
The form and procedure for filling out a new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @ "On approval of the calculation form for insurance premiums, the procedure for filling it out, as well as the format submission of calculation of insurance premiums in electronic form ".
This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated 07.19.2016 No. BS-4-11 / 12929 @, she removed unnecessary and duplicate indicators from the report on contributions.
Automatic and manual filling of this form is implemented in all BuchSoft programs, including the Salary and Personnel block, as well as in the Buchsoft Online service.
Who and where provides Calculation of insurance premiums
The calculation must be provided to the Federal Tax Service by payers of insurance premiums:
- persons who make payments and other remuneration individuals... Namely, organizations, their separate subdivisions, Individual entrepreneurs and other individuals who are not entrepreneurs;
- heads of peasant (farm) households.
To which tax office to send the calculation of contributions?
Organizations submit the new RSV 2018 form to the IFTS at their location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.
How to submit an Insurance Premium Calculation
- In electronic form.
It is convenient and fast. Therefore, everyone has the right to do it. And those with a population of 25 people or more pass only on the TKS.
Is it necessary to take into account when calculating the number of those persons who are paid income not subject to contributions? Yes need. Exemption for them is not spelled out in the law.
- On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of investments.
This type of submission is allowed if average headcount the payer of contributions is less than 25 people. To print the calculation, in this case, it is better to single-sided printing, and to fasten it with a paper clip. Because a stapled or duplexed report may not be accepted.
Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it in electronic form, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal law from 03.07.2016 243-FZ).
Deadline for submission of the calculation of insurance premiums 2018
Instructions for filling in RSV 2018 new form
All the basic rules that need to be taken into account when drawing up a report are spelled out in the "Procedure for filling out the calculation of insurance premiums", approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @.
Download the form for the calculation of insurance premiums in the FTS 2018
The new form for the calculation of insurance premiums was approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / 551 @ (applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).
Insurance settlement form rSV contributions for 2018
Download a sample calculation form in MS Excel \u003e\u003e
Where and in what case to submit a "revision" on insurance premiums 2018
You need to submit a new Calculation for contributions to the IFTS. In this case, the corrective report on insurance premiums will be accepted in a form that is relevant for the calculation period for which the changes are made.
For example, we submit the "revision" on insurance premiums for the 1st quarter of 2018 using the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - according to the RSV-1 form (or 4 FSS, RSV-2, PB-3 - depending on the type of contributions).
In what case is the Clarification of contributions required?
As with the rest of the tax reports, the obligation to submit an adjustment calculation for insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums to be paid; personal information is not filled in correctly in the report; or the fact of non-reflection or incomplete reflection of information in the calculation was revealed.
At the same time, it is better to submit a "revision" on contributions without waiting for a notification from the Federal Tax Service Inspectorate about the elimination of an error in the calculation or the appointment of a check on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of 03.07.2016).
If the calculation reveals other errors or omissions (for example, the amount of contributions to be paid is overestimated), then the payer of contributions is entitled to provide an updated calculation, but is not obliged. And they will not be fined for such mistakes. But when reconciling calculations and obtaining a certificate of absence of debt, problems may arise.
All organizations and individual entrepreneurs (policyholders) will have to fill out for the first time a new calculation of insurance premiums (RSV) for the 1st quarter of 2017. How to create a new calculation? How long does it take to submit it to the IFTS? How to report to organizations on the simplified tax system that apply reduced rates of insurance premiums? This article is an instruction on how to fill out a new calculation of insurance premiums, and also contains a sample of RSV for the 1st quarter of 2017 filled out on a specific example.
Changes in the reporting of insurance premiums from 2017
Since 2017, employers have faced serious changes: pension, medical and contributions in case of incapacity for work and in connection with maternity (except for contributions "for injuries") were transferred from the Pension Fund of the Russian Federation to the control of the Federal Tax Service. In this regard, by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551, new form calculation of insurance premiums, which must be presented to the Inspectorate of the Federal Tax Service of all enterprises, regardless of the organizational and legal form and owners of their own business (IE) with employees
The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. The tax authorities identify three main goals for which the new reporting has been introduced:
- reducing the administrative burden on business by reducing the number of regulatory authorities;
- optimization of reporting;
- improving the quality of inspections.
You can learn more about the changes in reporting from 2017 from our materials: "", "".
Methods and terms of delivery of a new calculation
You need to submit a new reporting document to the territorial tax office. This can be done in two ways:
The deadline for submitting a new calculation of insurance premiums in 2017 is by the 30th of the month following the reporting period:
In 2016, the method of submitting the calculation of insurance premiums (RSV-1) influenced the allowable deadline for submitting reports. Those who report electronically had 5 days more to complete the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. For all taxpayers, uniform term: calculation of insurance premiums is submitted by all before the 30th day of the month following the reporting period.
Composition of the calculation of insurance premiums
The composition of the calculation of insurance premiums in 2017 is as follows:
- title page;
- sheet for persons who do not have the status of an individual entrepreneur;
- Section # 1, which includes 10 applications;
- Section # 2, supplemented by one supplement;
- Section No. 3 - contains personal information about the persons for whom the policyholder makes deductions.
At first it may seem that the new calculation of insurance premiums is very large - there are 10 applications only for section 1! However, you should not be afraid. It is not necessary to complete and submit all sections and annexes as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out which sections of the new calculation need to be generated and submitted to the inspection:
| Which sections of the calculation of insurance premiums to fill | |
|---|---|
| Calculation sheet (or section) | Who is |
| Title page | All policyholders |
| Sheet "Information about an individual who is not an individual entrepreneur" | Individuals who are not individual entrepreneurs, if they have not noted their TIN in the calculation |
| Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3 | All organizations and individual entrepreneurs who paid income to individuals in the 1st quarter of 2017 |
| Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
| Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and individual entrepreneurs transferring insurance premiums at additional rates |
| Appendices 5 - 8 to Section 1 | Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system) |
| Appendix 9 to Section 1 | Organizations and individual entrepreneurs that in the 1st quarter of 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation |
| Appendix 10 to Section 1 | Organizations and individual entrepreneurs that paid income to students who worked in student teams in the 1st quarter of 2017 |
| Appendices 3 and 4 to Section 1 | Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, they are associated with reimbursement from the FSS or payments from the federal budget) |
Filling out the calculation of insurance premiums for the 1st quarter of 2017: rules
When compiling a unified calculation of insurance premiums for the 1st quarter of 2017, use the insurance premiums accounting card, which reflects the payments and remunerations accrued and paid to individuals in 2017 See "".
Taking into account the list of non-taxable payments presented in article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. Cm. " ".
As we have already said, you need to fill out the calculation of insurance premiums in 2017 according to the form approved by the Order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / 551 () in compliance with 7 fundamental rules, which are approved by the same document:
- each field is intended for a specific indicator, it is impossible to supplement with other information;
- pages are formatted in the appropriate cells as follows: "001", "002" ... "033";
- for the decimal fraction, two fields are highlighted: the whole part is entered into the first, and the remainder is entered into the second;
- text fields are filled from left to right, starting from the first window;
- cost indicators are indicated in rubles and kopecks, separated by a dot;
- when filling out a document on a computer, the Courier New font is used (16-18 point size);
- in the fields for quantitative and total indicators, put "0" ("zero"). In other cases, for example, when there are no text indicators, put a dash in all the sign-places of the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in free cells.
Now we will consider the procedure for filling out each section and applications using examples of the formation of the calculation of insurance premiums for the 1st quarter of 2017.
Title page
The title page contains fields to be filled in by the payer and the employee tax authority... The accountant of the organization or individual entrepreneur enters information in the following lines:
INN and KPP
Taxpayer identification number - indicate in accordance with the certificate of registration with the IFTS legal entity, Individual entrepreneur or individual. Organizations have been assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report "on paper"):
The value of the checkpoint - write in accordance with the LE registration document. Individual entrepreneurs put dashes in the "KPP" field (or leave it blank if the calculation is filled in on a computer for delivery in electronic form).
Adjustment number
The number of the correction on the title page of the calculation for the 1st quarter of 2017 should be put only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark "0 - -".
Settlement (reporting) period
Into this field title page enter the code describing a certain period of time for which reporting is submitted. In the calculation for the 1st quarter of 2017, indicate the code 21.
IFTS code
In this field, you need to mark the code of the IFTS, to which you are submitting reports for the 1st quarter of 2017. You can find out the value for a specific region on the FTS website using the official service.
Location code
For this code, show the digital value indicating the affiliation of the IFTS, to which RSV is surrendered for the 1st quarter of 2017. The codes used are presented in the table:
Name
The name of the organization or the full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Leave one free cell between words.
Reorganization or liquidation form
The meaning of this field depends on the specific situation of the organization. The following values \u200b\u200bcan be accepted:
OKVED codes
In the field "View code economic activity according to the OKVED2 classifier "specify the code according to All-Russian classifier types of economic activities. Add "old" oKVED codes in the calculation of RSV for the 1st quarter of 2017 it is impossible.
Reliability and completeness of information
Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for the tax authorities. 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. Most likely, there will be no questions with the design of the remaining cells of the title page. But if you have doubts, be guided by the completed sample:
Appendix 1: calculation of pension and medical contributions
In Appendix 1 to section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments the contributions were accrued. This appendix has four subsections:
- subsection 1.1 "Calculation of the amount of insurance premiums 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 RF ";
- subsection 1.4 "Calculation of the amount of insurance premiums for additional social Security members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations. "
The first two subsections are required to be completed by all persons providing the calculation of insurance premiums in 2017. Form the indicators of subsection 1.1 and 1.2 from the beginning of 2017. Where applicable: Break down for January, February and March 2017. Let's consider the features of filling in the main fields of these sections and provide examples.
Subsection 1.1: Pension Contributions
In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible code of the payer's rate:
The peculiarities of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 will be explained in the table and we will add a sample:
| Filling out the lines of subsection 1.1 | |
|---|---|
| Subsection line 1.1 | Filling |
| 010 | The total number of insured persons under compulsory pension insurance since the beginning of 2017 (broken down by January, February and March). |
| 020 | The number of individuals from whom you calculated pension insurance contributions from January 1, 2017 to March 31, 2017. |
| 021 | The number of individuals from line 020 whose payments have exceeded limit value bases for calculation pension contributions... In 2017, this amount is 876,000 rubles (see ""). |
| 030 | Amounts of accrued payments and remuneration in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). |
| 040 | Amounts of payments that are not subject to mandatory pension insurance premiums (Article 422 of the Tax Code of the Russian Federation); |
| 050 | Base for calculating pension contributions in Q1 2017. |
| 051 | The base for calculating pension insurance contributions in amounts that exceed the maximum base size for each insured person: 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation). |
| 060 (including 61 and 62) | The amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 - from a base exceeding 876,000 rubles. |
Subsection 1.2: Medical Contributions
Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. The procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2017 will be explained in the table and we will give an example of filling:
| Filling out the lines of subsection 1.2 | |
|---|---|
| Sub-section line 1.2 | Filling |
| 010 | The total number of insured people in the health insurance system since the beginning of 2017. |
| 020 | The number of individuals from whom you have calculated insurance premiums since the beginning of 2017. |
| 030 | Amounts of payments to individuals from January to March 2017 (inclusive). |
| 040 | The amounts of payments that are not subject to insurance premiums for compulsory medical insurance (Art. 422 of the Tax Code of the Russian Federation). |
| 050 | The basis for calculating contributions for health insurance (clause 1 of Art. 421 of the Tax Code of the Russian Federation). |
| 060 | Amounts of calculated "medical" contributions. |
The remaining sections of Appendix No. 1 are filled in in the event that insurance premiums are deducted at additional rates provided for certain categories of insurance premium payers. However, within the framework of this article, we will not consider filling them out.
Appendix 2: calculation of contributions for incapacity for work and maternity
In Appendix 2 to section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Since 2017, these contributions are also controlled by the IFTS.
In field 001 of Appendix 2, indicate the code of payments of insurance coverage for the mandatory social insurance in case of temporary incapacity for work and in connection with motherhood, namely:
- "1" - if direct payments of insurance coverage are made from the FSS budget (if a pilot FSS project has been introduced in the region, see "");
- "2" - if the benefits are paid by employers, and then the costs are offset against the payment of insurance premiums.
Let's decipher the order of filling in the remaining lines of this section and give a sample:
| Padding Application Lines 2 | |
|---|---|
| Application line 2 | Filling |
| 010 | The total number of insured employees since the beginning of 2017. |
| 020 | Amounts of payments to employees from January to March 2017 (inclusive). |
| 030 | The amounts of payments not subject to insurance contributions for compulsory social insurance (Art. 422 of the Tax Code of the Russian Federation). |
| 040 | The amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017, these are payments in excess of 755,000 rubles for each person). Cm. " "). |
| 050 | The base for calculating insurance contributions for compulsory social insurance, formed from January 1 to March 31, 2017. |
| 051 | The indicator in this line must be entered by companies or individual entrepreneurs licensed for pharmaceutical activities and applying UTII. In this line, they should fix 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. |
| 052 | This line must be filled out by companies making payments to crew members of ships registered in the Russian International Register of Ships in 2017. In this line, you need to fix the basis for calculating insurance premiums in terms of payments to crew members (subparagraph 4 of paragraph 1 of article 427 of the Tax Code of the Russian Federation). |
| 053 | This line is filled out only by individual entrepreneurs applying the patent taxation system (with the exception of individual entrepreneurs conducting the activities specified in subparagraphs 19, 45-48, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation), which make payments to employees (subparagraph 9, paragraph 1 of article . 427 Tax Code of the Russian Federation). For this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under employment contracts. |
| 054 | This is a line for organizations and private businessmen who pay income to foreign employees temporarily staying in Russia. For this line, they need to show the basis for calculating insurance premiums in terms of payments to such employees. The exception is citizens of countries from the EAEU. They do not apply to this line. |
| 060 | Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017. |
| 070 | The amount of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits etc.). |
| 080 | The amounts that the organization or individual entrepreneur received from the Social Insurance Fund in the form of reimbursement of expenses in the first quarter of 2017 (for sick leave payments, maternity benefits, etc.). |
| 090 | The amount of insurance premiums payable for each month of the 1st quarter of 2017. If you get the amount of contributions to be paid, then in line 090 put the code "1" (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of assessed contributions, then on line 090 reflect the code "2". |
