Line 090 of insurance premiums that shows. About filling out the calculation for insurance premiums. Signs of the amounts indicated by the line

• Loss of the right to apply the reduced rate for insurance premiums in the first quarter
• Is the amount of payment for the cost of vouchers for employees' children subject to insurance premiums and personal income tax at the expense of the enterprise?
• How to calculate contributions at additional rates if an employee combines work in normal and harmful conditions
• How to recover an overpayment of insurance premiums for periods prior to 2017
• How to clarify the payment if insurance premiums for individual entrepreneurs were sent by a third party to the wrong IFTS

Question

In the report for 9 months of 2017, there were expenses for social insurancewhich the Social Security Fund reimbursed in full in the third quarter. How to fill in line 90 of Appendix 2 to section 1 and, accordingly, lines 111-113 and 121-123 of Section 1 Calculation of insurance premiums. The accounting program proposes to fill in line 090 of Appendix 2 to section 1 as follows: line 060 (assessments of contributions) - line 070 (social insurance costs) + 080 (reimbursed from the Fund). That is, if contributions are assessed in July 8109 rubles, in August - 6713 rubles, in September - 6660 rubles, in July, social expenses. insurance equal to 13946 rubles, in August - 15689 rubles, in September - 19121 rubles, received from the Social Fund. insurance in July - 0 rubles, in August - 32039 rubles, in September - 0 rubles, then the program will fill in page 090 as follows: July - sign 2, the amount of 5837 rubles; August - sign 1, the amount of 23,063 rubles; March - sign 2, the amount of 12461 rubles. In section 1 we get: page 112 - 23,063 rubles, page 121 - 5837 rubles, line 123 - 12,461 rubles. Based on the results of the report, we receive zero rubles to be paid, but for the second month there is a debt to the budget, it is likely that claims from the tax authority for the payment of fees and penalties are possible. Will there be claims from tax authorities for payment of fees and penalties?

Answer

Olga Kazachenko answers,expert in the field of legal regulation of insurance premiums.

The program fills in the calculation of insurance premiums correctly.

The indicators of line 090 of Appendix 2 are calculated using the formula:

If the amount of contributions to be paid is obtained, the sign "1" is put on line 090 (the contributions turned out to be more than the costs of social security). If the benefits are more than contributions, then sign "2" (clause 11.15 of the Procedure approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. МВ-7-11 / 551 @).

Moreover, the indicators for all these lines are reflected from the beginning of the billing period, for the last quarter and separately for each month of this quarter. The formula is calculated separately for each month and does not take into account the excess of expenses for the previous period. In this case, the indicators of line 090 of Appendix 2 with the sign "1" are transferred to the corresponding lines 110-113 of section 1, and with the sign "2" - in lines 120-123 (clause 5.17 - 5.20 of the Procedure).

Upon receipt of a refund from the FSS, a situation is possible when contributions for a specific month will be payable. Even if the company does not actually have to pay social insurance contributions as a whole for the period from the beginning of the year to the corresponding month inclusive. This is exactly the situation you have in August. In other words, such filling of the calculation is laid down in the Procedure and is correct.

To understand whether it was necessary to pay contributions based on the results of August, calculate using the formula for line 090. Just take the indicators for the cumulative total for January-August. If the amount of the accrued benefits for the relevant period is greater than the reimbursement received and the assessed contributions, then the company did not have such an obligation. After all, employers have the right to reduce the assessed contributions for benefits (paragraph 2 of article 4.6 of the Law of December 29, 2006 No. 255-FZ, paragraphs 2 and 9 of article 431 of the Tax Code of the Russian Federation). Moreover, if the amount of benefits for the month exceeded the contributions, then the amount of the excess can be reduced in payment for subsequent months. These rules apply to all payers without exception. In this case, there should be no claims from the tax authority about the payment of fees / penalties, because the company acted within the framework of the law and has practically no debt to the budget.

How to draw up and submit a calculation of insurance premiums to the IFTS

For compulsory social insurance. On line 100, indicate the BCC for contributions to compulsory social insurance.

Consider the following points when filling out your Social Security Contributions. Section 1 contains two blocks: contributions payable (lines 110-113) and the excess of social security costs over the amount of insurance premiums (lines 120-123). For each reporting period, report either the contributions payable or the excess expense. One of the values \u200b\u200bmust be zero. For example, if you have in April insurance premiums payable, you must reflect this amount on line 111. And on line 121 you need to put zero. That is, there cannot be simultaneously indicators:
- on line 110 and line 120;
- line 111 and line 121;
- line 112 and line 122;
- line 113 and line 123.

One of these lines must be null.

To complete this section,. Pay attention to the attribute code from line 090. Reflect the amounts with the attribute code "1" in lines 110-113:

- on line 110 - for the settlement (reporting) period. That is, on an accrual basis;
- lines 111-113 - for the last three months of the billing (reporting) period. If in any period the indicator with the code "1" is absent, but the amount with the code "2" is indicated, put zero in the corresponding line.

Indicators from line 090 with a feature code "2" reflect in lines 120-123:
- on line 120 - for the settlement (reporting) period;
- lines 121–123 - for the last three months of the billing (reporting) period. If in any period the indicator with the code “2” is absent, but the amount with the code “1” is indicated, put zero in the corresponding line.

This is provided for by clauses 5.1-5.21 of the Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / 551.

An example of how to reflect insurance contributions to the Social Insurance Fund and social security costs in section 1 and Appendix 2 to section 1. The organization uses a credit system

Alpha pays premiums at the basic rate. Data on the accrued insurance premiums in the Social Insurance Fund, as well as the amounts of accrued benefits for 9 months are given in the table:

According to the results of nine months, III quarter, as well as in August and September, the amount of expenses exceeded the amount of calculated insurance premiums. Therefore, in these periods, the accountant reflected the amounts in line 090 with the attribute code "2". In July, the amount of insurance premiums exceeded the costs of social insurance, so in July on line 090 the accountant reflected the amount with the attribute code "1" The accountant filled in Appendix 2 to section 1 as follows.

In section 1, the accountant reflected these amounts as follows.

In the section "Amount of insurance premiums payable":
- on line 111 - 37,700 rubles. (the amount with the feature code "1" from column 6 of line 090 of Appendix 2 to section 1);
- lines 110, 112 and 113 - zeros.

In the section "The amount of the excess of social security costs over the amount of insurance premiums":
- on line 120 - 41,200 rubles. (the sum with the feature code "2" from column 2 of line 090 of Appendix 2 to section 1);
- line 121 - zero;
- line 122 - 111,000 rubles. (the amount with the feature code "2" from column 8 of line 090 of Appendix 2 to section 1);
- line 123 - 103,000 rubles. (the sum with the feature code "2" from column 10 of line 090 of Appendix 2 to section 1).

Appendix 2 to section 1

In field 001, enter a sign of payments insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity:
- "1" - direct payments (use the code if in the region);
- "2" - credit system payments of insurance coverage.

On line 060, give the amounts of contributions for compulsory social insurance.

On line 070, indicate the amount of expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. Do not take into account the amounts of hospital benefits for the first three days of incapacity for work (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227 @). And on line 080, reflect the amounts that the FSS use to pay for sick leave, maternity benefits, etc.

be careful: the costs of payment of security for compulsory social insurance for the periods up to 2017, when calculating social insurance contributions in 2017, offset against current payments. Pre-check with your department of the FSS of Russia and your Inspectorate of the Federal Tax Service if it will work.

Also, it is not necessary to reflect in the calculation of insurance premiums the additionally accrued social insurance contributions for previous years and unaccepted sick leave when checking the FSS. The payment of insurance premiums for the periods up to 2017 is controlled by the FSS of Russia (Article 20 of the Law of July 3, 2016 No. 250-FZ).

The indicator of line 090 is total, calculate it using the formula:

Reflect the result obtained in columns 2, 4, 6, 8 and 10 of line 090. In each of these columns, indicate one indicator: either contributions payable or the amount of excess costs. If the formula yields a positive result, these are contributions to be paid. Indicate this amount in the appropriate column with the attribute code "1". If the result is negative according to the formula, your expenses have exceeded the amount of insurance premiums. Reflect this amount with the attribute code "2". Reflect the indicator without a minus sign. Amounts in line 090: with feature code "1" - on lines 110–113, and with feature code "2" - on lines 120–123.

This is provided for in clauses 11.1-11.15 of the Procedure approved by order of the Federal Tax Service R

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 consider step-by-step filling forms RSV-1 for 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

Consider an example of calculating insurance premiums in 2019 for budgetary organization in the 1st half of the year: GBOU DOD SDYUSSHOR "ALLURE" applies OSNO; general tax rates are established for calculation. Average headcount - 22 employees.

For the reporting 3 months of 2019 accruals wages made up:

• 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.

The 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 for 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 economic activity, FULL NAME. manager, phone number. In the field "Correction number" put "0", if we provide a single report for the first time in reporting period, or set the sequential correction number. We indicate the IFTS code and location code.

Step 2. Go to the third section

Here you need 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 number of the adjustment - 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 of 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 "NR".

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 who received accruals included in the base for the calculation;
• who has an excess limit value base.

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 calculated), 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 (in the event of the death of a close relative, in case of natural disasters and emergencies);
• material assistance at the birth of a child up to 50,000.00 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 limit value of the base.

Fields 060, 061 and 062 are the assessed contributions of the GPT. 060 - general (totals and is 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

We will analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (attribute of payments): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation of April 21, 2011 No. 294 and Letter of the Federal Tax Service of February 14, 2017 No. BS -4-11 / 2748 @. "01" is indicated if the organization is located in the region - a participant in the FSS pilot project, "02" - for all 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 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.

The deadline for submission of the calculation of insurance premiums for the 1st quarter is soon expiring - in 2018 you need to submit a form until May 3 inclusive... In this post, we'll look at how it reflects last year's Social Security expenses that were reimbursed in Q1 of this year.

The problem is that due to the costs mentioned above the indicator of line 090 of Appendix 2 to Section 1 does not reflect the actual state of settlements on social security contributions. Consider why this is happening and what to do.

According to the rules in force today, the amounts of sick leave and benefits related to maternity are paid in one of two ways:

1. At the expense of the employer with subsequent compensation. This method is used in all regions, with the exception of participants in the pilot FSS project (paragraph 2).
2. Directly from the fund. We are talking about, which is held in some regions of Russia (Decree of the Government of the Russian Federation of 21.04.11 No. 294).

At the end of the month, the policyholder determines the amounts:

• accrued insurance premiums;
• paid benefits.

If there are more contributions accrued than benefits paid, then the difference is transferred to the FSS. If on the contrary, that is, the difference between contributions and benefits is negative, then it is counted towards future payments or returned from the Fund to the policyholder.

Exceptions to this order are provided only for benefits for the first 3 days of sick leave.

How benefits are reflected in the RSV

When filling out the RSV form, the benefits should be reflected in Appendix 2 to Section 1:

• by line 080 the amount of compensation received by the insured from the Fund is reflected;
• by line 090 - the difference between the amount of benefits paid to the insured persons and the amount of assessed contributions.

How exactly the amount of contributions in line 090 is reflected, the Tax Service told in a letter dated 23.08.17 No. BS-4-11 / 16751 @. The calculation is made according to the following formula (indicators are taken from the corresponding lines of Appendix 2 to Section 1):

Amount on line 090 \u003d Line 060 - Line 070 + Line 080

The result is interpreted as follows:

1. If he positive, which means that the insured has a debt. In the column "Total from the beginning of the billing period" of line 090, the calculated value is indicated, and in the column "Sign" - 1.
2. If the result negative, therefore, the debt for the Fund. The column "Total from the beginning of the billing period" indicates the value without a "-" sign, and in the column "Sign" - 2.

Discrepancies

As a result, it turns out that line 090 reflects a balance that does not correspond to the data accounting... Because of this, accountants have doubts about whether they filled in the above lines of the PCB correctly.

In fact, a discrepancy does not mean there is an error at all. It arises due to the specificity of the RSV form - it does not contain cells in which the incoming and outgoing balances should be reflected... Therefore, the amount by which benefits paid in 2017 exceed the amount of contributions is not reflected in the RSV for the 1st quarter of 2018. Accordingly, if a refund was received from the Social Insurance Fund in the 1st quarter, then it will not be clear from the calculation that it will compensate for the difference between benefits and contributions for the last year.

Let us explain with an example. In 2017, the positive difference between the benefits paid and the assessed contributions amounted to 25 thousand rubles. It is reflected as follows:

• B - the amount of 25 thousand rubles with sign 2 is indicated.
• In accounting - on the debit of account 69 subaccount "Calculations for social insurance" at the end of the year, the balance remains 25 thousand rubles.

In the 1st quarter of 2018, the company did not assess contributions and did not pay benefits, but received compensation for last year's expenses from the FSS in the amount of 25 thousand rubles. The reflection is like this:

• In RSV for the 1st quarter of 2018:
  • by line 080 of Appendix 2 to Section 1 - the amount of 25 thousand rubles;
  • by line 090 of Appendix 2 to Section 1 - the amount of 25 thousand rubles with sign 1.
• In accounting - on the debit of account 69 subaccount "Calculations for social insurance" at the end of the 1st quarter of 2018, the balance is zero.

Conclusions: according to the accounting data, there is a zero balance, and the RSV form indicates that the insured has a debt of 25 thousand rubles. However, all data is correct.

How to check

If in doubt about the correctness filling RSV it is recommended that reconciliation of calculations with the budget... This is the most reliable method, which will give one hundred percent guarantee that there is no error.

You can also check the balance of payments for social insurance using help-calculation (Appendix 1 to the letter of the FSS of Russia dated 07.12.16 No. 02-09-11 / 04-03-27029). Such a certificate, along with other documents, is submitted to the Fund by those policyholders who want to receive compensation.

The document contains fields that reflect the debts at the beginning and end of the reporting period for the insured and for the Fund. Thus, the mentioned reference-calculation reflects the real state of settlements with the FSS.

In conclusion, we would like to mention that when checking, the inspectors are not guided by the content of line 090 of Appendix 2 to Section 1. The document from which they receive data on mutual settlements is Calculation card with budget... Reconciliation for the policyholder is carried out on the basis of this card, and not at all according to the data from the RSV.

Federal Tax Service Letter
No.GD-4-11 / 23430 @ from 20.11.2017

The Federal Tax Service, having considered an Internet appeal on the issue of filling out the calculation of insurance premiums, reports the following.

Calculation of insurance premiums (hereinafter - Calculation) is submitted in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / 551 @ "On approval of the calculation form for insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums. electronic contributions ".

The calculation includes information that serves as the basis for calculating and paying insurance premiums for reporting periods starting from the 1st quarter of 2017, in particular, information on the amounts of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, reimbursed territorial bodies of the FSS of the Russian Federation for the reporting periods starting from the 1st quarter of 2017.

In accordance with the procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure), Appendix No. 2 to Section 1 of the Calculation is intended for calculating the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity.

According to clause 11.15 of the Procedure, it is established that in line 090 of Appendix No. 2 to section 1 of the calculation, the corresponding columns reflect the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity payable to the budget, or the amount of excess of the expenses made by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance premiums for this kind insurance with an indication of the corresponding sign from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

The indicators of line 090 in the corresponding columns of Appendix No. 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2 to Section 1 of the calculation, and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with maternity, reflected in the corresponding columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer's expenses reimbursed by the territorial bodies of the FSS of the Russian Federation, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.

In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes the value:

"1" - "the amount of insurance premiums payable to the budget", if the amount calculated according to the above formula is\u003e \u003d 0.

"2" - "the amount of excess of the costs incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity", if the amount calculated according to the above formula,< 0.

According to paragraph 2 of Article 431 of the Code, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by payers of insurance contributions by the amount of their expenses for payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation Russian Federation.

Thus, payers of insurance contributions pay the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, minus the costs of this type of insurance.

The mechanism for offsetting the amounts of excess expenses over the calculated insurance premiums against the payment of insurance premiums for temporary disability and in connection with maternity is provided for by the structure of the Calculation form and the Procedure for filling it out.

Due to the fact that the organizations in July 2017 reimbursed the amount of expenses to the territorial bodies of the FSS in the amount of 69 399.1 rubles, then, accordingly, the entire amount received is reflected in line 080 of column 2 of Appendix No. 2 to section 1 of the calculation. The value of this line is added to the difference between the indicators of lines 060 and 070, and, therefore, column 2 of line 090 reflects the amount of 19,525.23 with attribute 1.

Acting State Councilor of the Russian Federation, 2nd class D.Yu. GRIGORENKO

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 submitted 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 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 after it (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. Settlement period - 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 in according to the form approved by 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 individualswho do not have the status of an individual entrepreneur;
• section # 1 (includes 10 appendices);
• section # 2 (with one appendix);
• section No. 3 - contains personal information about the insured persons for which the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals in mandatory 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 No. BS-4-11 / 6940 of 12.04.2017).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and annexes. Let us explain the composition of the calculation in the table:

In what order should you fill in?

Start filling with title page... Then create section 3 for each employee you have in your 3rd quarter. After that, fill in the Appendices to Section 1. And last of all - 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 complete the Q9 2017 premium calculation at in electronic format 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 the 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" specify the code according to All-Russian classifier types of economic activities.

Activities 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 has not indicated 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 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 premiums for compulsory pension insurance... Let's give 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. The 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 in 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 should be given to employees. The term is five calendar days from the date the person applied for such information. Give each person a copy of Section 3, which contains only information 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 the civil contract. An extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some IFTS before submitting the calculation of insurance premiums informational messages about changes in the technology for 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 calculation form for 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 the insured private person, a Notification of clarification was automatically generated from the 3rd section (in this case, 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, information available in tax authority, we recommend that you reconcile the personal data of individuals indicated in the calculation (full name of the FL, 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 RF Pension Fund 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 not mandatory).

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 into 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 calculated 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, put 9 on line 060;
  • 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 was 21,537.00 rubles. The total amount of benefits accrued was 44,439.90 rubles. (22 902.90 RUB + 21 537.00 RUB).

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 amount 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 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 calculation pension contributions, (Cm " ");
• line 030 - the 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 - amounts of payments to 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 medical 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 civil aviation flight crew members, 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 must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage (if in the region pilot project FSS, 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 (Art. 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, specify 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 like this - 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 get the amount of contributions to be paid, in line 090 put the code "1". If the amount of the expenses incurred was greater than the assessed contributions, then include in line 90 the code “2”.

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 accounting (reporting) period (July, August and September).

Medical contributions

On line 040, indicate the BCC for contributions for 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 accounting (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
• along lines 121–123 - July, August and September 2017.

If there was no excess of expenses, then put 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. Control ratios 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 were 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.