Fill out a report on insurance premiums online. Calculation of insurance premiums: the complexity of filling. Information about an individual who is not an individual entrepreneur

Calculation of insurance premiums:

Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551 @ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."

The calculation of insurance premiums is submitted quarterly no later than the 30th day of the month following the reporting (settlement) periods - April 30, July 30, October 30, January 30.

The heads of peasant (farmer) households submit the calculation once a year - no later than January 30.

Sections mandatory for legal entities* and individual entrepreneurs making payments to individuals:

• title page;
• Section 1 "Summary data on the obligations of the payer of insurance premiums";
• Subsection 1.1 of Appendix 1 to Section 1 "Calculation of the amounts of contributions for compulsory pension insurance»;
• Subsection 1.2 of Appendix 1 to Section 1 “Calculation of the amounts of contributions for mandatory health insurance»;
• Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood";
• Section 3 “Personalized information about the insured persons”.

* legal entities, regardless of their activities, in the absence of payments and other remuneration in favor of individuals, submit a calculation with "zero" indicators. In the "zero" calculation, section 3 regarding personal data (subsection 3.1) is filled in for a person who has the right to act without a power of attorney on behalf of a legal entity (director, manager, chairman, etc.).

Sections that need to be filled in in individual cases:

• if an organization or an individual entrepreneur charges insurance premiums for GPT at additional tariffs for employees performing work with the right to early retirement (subparagraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ), subsections 1.3.1 - 3.2 of Appendix 1 to Section 1 are filled in;
• an accredited IT organization that charges contributions at a reduced rate (code 06) completes Appendix 5 to section 1;
• the payer applying the simplified tax system and assessing contributions at a reduced rate (code 08) fills out Appendix 6 to section 1;
• if temporarily staying foreigners work in the organization, Appendix 9 to section 1 is completed.

Sections mandatory for the heads of peasant (farmer) households:

• title page;
• Section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households".

Section 3 "Personalized information"

• "Settlement (reporting) period (code)" section 3 must correspond to the value of the settlement (reporting) period in the Title Page. There are similar requirements for the value in the "Calendar year" line.
• Section 3 cannot contain two sheets with the same values \u200b\u200bof SNILS and full name indicators.

1. Details "Surname", "Name", "Patronymic":

• may contain uppercase (large) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and uppercase (large) letters are also allowed: I, V of the Latin alphabet. The presence of lowercase letters i, v of the Latin alphabet, as well as the use of these letters as the first or only character is not allowed;
• should not contain numbers and punctuation marks, except for "." (period), “-” (hyphen), “’ ”(apostrophe),“ ”(space);
• cannot contain characters "." (period), “-” (hyphen), “’ ”(apostrophe),“ ”(space) as the first, last, or only character. The location of the "." (period) after the "-" (hyphen) symbol, as well as two or more "." (period), “-” (hyphen), “’ ”(apostrophe),“ ”(space) or their combinations are not allowed.

1. Requisite "INN" (if any):

• filled in in accordance with the Certificate of registration of an individual with the tax authority (Form No. 2-1-Accounting). The requisite "INN" can be specified on the official website of the Federal Tax Service of Russia using the service "Find out the INN".

1. SNILS requisite:

• consists of 11 digits and is filled in the XXX-XXX-XXX XX format, where X takes numerical values \u200b\u200bfrom 0 to 9. The last two digits are separated by a space.

1. Props "Series and document number" for citizens of the Russian Federation ("ID document code" equal to "21"):

• filled in the format XX XX XXXXXX, where X takes numerical values \u200b\u200bfrom 0 to 9 (the series and the number are separated by “” (space)).

1. Props "Date of birth":

• should not exceed the current date (date of filling the calculation). Year of birth - over 1900.

1. If in reporting period employee benefits were not charged, then subsection 3.2 is not completed.
2. Props "Month":

• must be filled in in accordance with the number of the month in the reporting period, for example, 1, 2, 3 month cannot be specified in the calculation for half a year;
• month numbers are indicated sequentially and should not be repeated, for example, in a half-year report, it is inadmissible to indicate first 6, then 5 and 4 months, and it is also inadmissible to indicate 4, 4 and 6 months;
• when remuneration is paid only in the first and last months of the reporting period, it is necessary to consistently indicate all months, while in the second month of the quarter a zero indicator is indicated.

Appendix 1 to section 1

Subsection 1.1 "Calculation of the amounts of contributions for compulsory pension insurance"

Subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance"

1. Data on payments, including non-taxable, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must correspond to the data in section 3 for all employees.

1. For calculation with “zero” indicators, line 010 “Number of insured persons” is indicated equal to 1 (ie a person entitled to act without a power of attorney on behalf of a legal entity).

1. The requisite "Payer's rate code" in subsection 1.1 must correspond to the "Insured person category code" from section 3.

1. RECOMMENDED
   for payers applying basic tariffs - codes "01", "02", "03":

Considering that the payer's rate codes “01”, “02”, “03” correspond to one category code of the insured person “HP”, it is recommended to fill in one Appendix 1 to section 1 of the calculation indicating one, any of the above, the payer's rate code.

1. RECOMMENDED
   for payers applying reduced rates:

Data on payments, including non-taxable ones, to the tax base from section 3 for all employees should be reflected in subsection 1.2.

For example, with a reduced tariff "code 08" (OMC - 0%), the amount of payments, non-taxable payments and the tax base (lines 030, 040, 050) must contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated equal to zero. Similarly, when completing Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood."

Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood"

Features of filling out Appendix 2, taking into account the participation of the Tomsk region in pilot project FSS of Russia "Direct payments".

1. Attribute "Sign of payments":

• starting from the 1st quarter of 2018, the code "Sign of payments" is equal to 1 - direct payments.

1. Line 070 "Costs incurred for payment insurance coverage»:

• data on the costs incurred for the payment of insurance coverage are not indicated in the calculation.

1. Line 080 "FSS reimbursed the costs of paying insurance coverage":

• to be filled in in case of reimbursement by the FSS in the reporting period of 2018 for the costs incurred by the payer for the payment of insurance coverage in the period from 01.01.2017 to 30.06.2017 (before the region joins the pilot project).

The instruction was prepared by the Federal Tax Service of Russia for the Tomsk region.

The form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for presenting the calculation of insurance premiums in in electronic format... This order will become effective on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be submitted for the first time in the first settlement (reporting) period of 2017 for the first time. In this article, we will consider the features of filling out a new reporting form.

Calculation of insurance premiums must be submitted to payers of insurance premiums or their representatives who make payments and other remuneration to individuals.

Calculations are submitted to the tax authority:

• at the location of the organization;
• at the location of the separate divisions of the organization;
• at the place of residence of an individual who makes payments and other remuneration to individuals.

Note

For the first time, a new calculation of insurance premiums for the first quarter of 2017 will have to be submitted to the tax office no later than May 2, 2017, since April 30 coincides with a non-working (weekend) day.

Outwardly, the form of the report is very different from the usual calculation according to the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, in the new calculation there will be no information about the debt at the beginning and end of the period and the paid contributions.

In addition to general information about charges, payments and contributions, the new calculation contains separate sheets and attachments for calculating benefits and reduced rates:

1. title page;
2. sheet "Information about natural personwho is not an individual entrepreneur ";
3. section 1 "Summary data on the obligations of the payer of insurance premiums";
4. appendix 1 "Calculation of the amounts of insurance contributions for compulsory pension and health insurance" to Sec. one;
5. appendix 2 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood" to section. one;
6. appendix 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation" to Sec. one;
7. appendix 4 "Payments made with funds financed from federal budget»To Sec. one;
8. appendix 5 “Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in paragraphs. 3 p. 1 of Art. 427 of the Tax Code of the Russian Federation "to section. one;
9. appendix 6 “Calculation of compliance with the conditions for applying the reduced rate of insurance premiums by the payers specified in paragraphs. 5 p. 1 of Art. 427 of the Tax Code of the Russian Federation "to section. one;
10. appendix 7 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 7 p. 1 of Art. 427 of the Tax Code of the Russian Federation "to section. one;
11. appendix 8 “Information Required for the Application of the Reduced Rate of Insurance Contributions by the Payers Specified in Clauses 9 p. 1 of Art. 427 of the Tax Code of the Russian Federation "to section. one;
12. appendix 9 “Information Required for the Application of the Rate of Insurance Contributions established by par. 2 pp. 2 p. 2 art. 425 (paragraph 2 of clause 2 of article 426) of the Tax Code of the Russian Federation "to section. one;
13. appendix 10 “Information Required for the Application of the Provisions of Nos. 1 p. 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations enjoying state support) on labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to Sec. one;
14. section 2 "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households";
15. appendix 1 "Calculation of the amounts of insurance premiums to be paid for the head and members of the peasant (farm) economy" to section. 2;
16. section 3 “Personalized information about the insured persons”.

note

IN mandatory the title page, sec. 1, sec. 1.1 and 1.2 of Appendix 1 to Sec. 1, appendix 2 to sec. 1 and sect. 3. The rest of the sections, subsections and appendices are included in the calculation if the employer made the appropriate payments or calculated insurance premiums at reduced rates.

By general rule not allowed:

• correction of errors using a corrective or other similar means;
• two-sided printing of the calculation on paper;
• binding of calculation sheets, leading to damage to the paper carrier.

In the absence of any indicator, quantitative and total indicators are filled with the value "0". In other cases, a dash is put in all familiarity of the corresponding field.

The calculation is filled in on the basis of the accounting data of income accrued and paid to individuals. All values \u200b\u200bof cost indicators reflected in sect. 1 - 3, Appendices 1 - 10 to Sec. 1, appendix 1 to sec. 2 calculations are indicated in rubles and kopecks.

Title page

In the table, we provided information on filling out individual fields of the title page, and also provided some explanations and compared the new calculation with the previously valid forms.

On the title page of the new form, the fields “ Average headcount”And“ Number of insured ”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for Printing” field on the title page, since it is enough to certify it with a signature.

Section 1 "Summary data on the obligations of the payer of insurance premiums"

Section 1 contains information on the insurance contributions accrued and payable to the budget for compulsory pension, health insurance and compulsory social insurance in case of temporary disability and in connection with maternity.

Let's consider the peculiarities of filling out individual lines of this section.

In each subsection, it is necessary to indicate the number of individuals for whom insurance premiums have been charged.

When filling out line 001 of Appendix 1, the rate code must be reflected in accordance with the rate codes of the payers of insurance premiums in accordance with Appendix 5 to the Procedure.

IN appendix 2 the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is given based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the system of compulsory social insurance... In this case, the following values \u200b\u200bare indicated as a sign of payments:

"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the FSS to the insured person;

"2" - credit system payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the FSS.

note

Line 090 shows the amounts of insurance premiums to be paid to the budget, or the amount of excess of the costs incurred by the payer for the payment of insurance coverage 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.

When filling in line 090, the values \u200b\u200bare given:

"1" - if the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, is reflected;

“2” - if the amount of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is recorded.

IN appendix 3 reflects the costs incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood. This appendix contains information that was previously presented in table 2 of the 4-FSS form.

IN annex 4 indicates the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Appendices 5 - 10 filled in by those employers who are entitled to apply reduced rates of insurance premiums. These annexes provide calculations of compliance with the reduced rate conditions and other relevant information.

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

This section is to be completed only by peasant (farm) households.

Section 3 "Personalized information about the insured persons"

This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the billing (reporting) period, including those in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil law contracts.

In particular, in Sec. 3 you must specify:

• TIN, SNILS, full name, date of birth, numeric code of the country of which the insured person is a citizen, digital gender code, code of the type of document proving the identity of an individual (in accordance with Appendix 6 to the Procedure);
• the sign of the insured person in the system of compulsory pension, medical, social insurance;
• the category code of the insured person in accordance with Appendix 8 to the Procedure (for example, "НР", "ВЖНР");
• information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on the calculated insurance premiums for compulsory pension insurance. In this case, it is necessary to prescribe in detail the amounts of accrued payments and remunerations with a separate indication of payments under civil law contracts.

How is the updated calculation of insurance premiums presented?

note

When recalculating the amounts of insurance premiums in the period when an error (distortion) was made, the revised calculations are submitted to the tax authority in the form that was in effect in the settlement (reporting) period for which the amounts of insurance premiums are recalculated.

If the errors found did not lead to an underestimation of the amount of insurance premiums payable, the submission of an updated calculation is a right, not an obligation of the payer.

The revised calculation shall include:

• sections of the calculation and annexes to them, which were previously submitted by the payer to the tax authority (except for section 3 “Personalized information about the insured persons”), taking into account the amendments made to them;
• other sections of the calculation and annexes to them in case of amendments (additions) to them;
• section 3 "Personalized information about the insured persons" for those individuals in relation to which changes (additions) are made.

So, in 2017, organizations and individual entrepreneurs who make payments to individuals will submit a calculation of insurance premiums to the tax office. This calculation replaces the usual forms RSV-1 and 4-FSS. Set uniform term submission of the calculation - no later than the 30th day of the month following the settlement (reporting) period. The calculation contains both sections and appendices that are mandatory for all (title page, section 1, subsection 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3), and sections, subsections and appendices that are filled in only if the employer made the appropriate payments or calculated insurance premiums at reduced rates.

Calculation of insurance premiums - this is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted starting from the 1st quarter of 2017.

Note: calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, PB-3 and changes in the 4-FSS report, due to the transfer of insurance premiums to the Federal Tax Service.

The report includes information on all insurance premiums paid by the employer for their employees (except for the premiums for injuries, data on which are included in the 4-FSS report).

Who should submit the calculation to the Federal Tax Service

The report must be submitted to individual entrepreneurs and organizations that have employees registered under an employment or civil contract and receive income subject to insurance premiums.

Form of quarterly reporting to the Federal Tax Service for employees in 2019

Quarterly reporting to the Federal Tax Service on insurance premiums for employees is submitted in a new form - KND 1151111. It is filled in for all employees and contains the following information:

• Information about an individual who is not an individual entrepreneur.
• Summary data on the obligations of the payer of insurance premiums.
• Summary data on the obligations of payers of insurance premiums of the heads of peasant farms.
• Personalized information about the insured persons.

Example of filling out the calculation of insurance premiums in 2019

You can see a sample of filling out the calculation of insurance premiums on this page.

Deadline for calculating insurance premiums in 2019

Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly (based on the results of the 1st quarter, six months, 9 months and a year).

The deadline for submission is no later than the 30th day of the month following the reporting period.

Note: if the date of delivery falls on a weekend or holiday, then the deadline for submitting the calculation is postponed to the next working day.

Table 1. Deadlines for the submission of the calculation of insurance premiums in 2019

Where to submit the calculation of insurance premiums

Calculation of insurance premiums is submitted to the Federal Tax Service:

• SP at their place of residence.
• LLC at the place of its location.

Note: separate subdivisions, which calculate payments and other remuneration in favor of individuals, submit reports at their location.

Methods for submission of calculation of insurance premiums

Calculation of insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print out the calculation in 2 copies, throw its electronic version onto a USB flash drive (a digital signature is not required in this case) and take it to the tax office at the place of registration (location of a separate division).

The inspection staff will transfer the data to themselves and give you a second copy of the calculation with a note of its receipt.

note, in this way, you can take the calculation only if the average number of people does not exceed 25 people.

At the same time, the calculation can be submitted both by personal contact with the Federal Tax Service Inspectorate, and by sending it by registered mail with a list of attachments and a return receipt.

Method 2. In electronic form with EDS

Individual entrepreneurs and organizations with an average headcount more than 25 people, are required to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To issue an EDS, you must conclude an agreement with one of the EDM operators. After that, you can send the calculation over the Internet.

The process of using these services, as a rule, is quite simple and intuitive, in any case, you can always seek advice from a specialist of this company.

When sending a calculation via the Internet, the Federal Tax Service will send a receipt for the delivery of information in a reply letter (it serves as confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.

The structure of the calculation of insurance premiums in 2019

The calculation of insurance premiums contains 3 sections and annexes to them:

• Section 1... "Summary data on the obligations of the payer of insurance premiums."
• Appendix No. 1. "Calculation of the amounts of insurance contributions for compulsory pension and health insurance."
• Appendix No. 2. "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood."
• Appendix No. 3. “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation”.
• Appendix No. 4. "Payments made from funds financed from the federal budget."
• Appendix No. 5. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 Of the Tax Code Russian Federation".
• Appendix No. 6. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 7. "Calculation of compliance with the conditions for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 8. "Information Required for the Application of a Reduced Rate of Insurance Contributions by Payers Specified in Subparagraph 9 of Paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Appendix No. 9. "Information required for the application of the insurance premiums tariff established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation."
• Appendix No. 10. "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in student the detachment (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services. "
• Section 2... "Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households."
• Appendix No. 1. "Calculation of the amount of insurance premiums to be paid for the head and members of the peasant (farm) economy".
• Section 3... "Personalized information about the insured persons".

Basic filling rules

• If errors are found, as well as non-reflection or incomplete reflection of information in the previously presented calculation, if this leads to an underestimation of the amount of contributions to be paid, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to provide him with clarifications on the calculation.
• The title page is filled in without fail by all employers (including heads of peasant farms).
• Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3 are included in the calculation by all employers, except for the heads of peasant farms.
• The chapters of the farm include, in addition to the title page, Section 2 and Appendix No. 1 to Section 2 in the calculation.
• The sheet "Information about an individual who is not an individual entrepreneur" is filled in by individuals who are not individual entrepreneurs who have not indicated their TIN in the calculation (for example, lawyers, notaries).
• Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5-10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
• Appendices No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers make the cost of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.
• The document can be completed by hand or using a computer. The ink color is black, purple or blue.
• The data in the calculation are entered in capital block letters, from left to right, starting from the first cell, if there are blank cells, a dash must be put in them.
• In the absence of any quantitative or total indicator, the value "0" is indicated in the corresponding field or line, in other cases a dash is put.
• Cost indicators (in Sections 1 - 3, Appendix No. 1 - 10 to Section 1, Appendix No. 1 to Section 2) are indicated in rubles and kopecks.
• Each page must contain a sequence number specified in the format 001, 010, etc.
• Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
• You can find out the OKTMO code using.
• When filling out the calculation, it is not allowed to use corrective agents (putty), make corrections and allow blots.
• Stapling or stapling the document is not allowed; you can fasten the sheets with a paper clip.
• Double-sided printing is also not permitted.

Instructions for filling out the calculation of insurance premiums

You can download the official instructions for filling out the calculation of insurance premiums at this link.

Title page

Field " INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").

Field " Checkpoint". Organizations indicate the checkpoint that was received from the IFTS at the location of the organization (separate subdivision). SP this field is not filled.

Field " Adjustment number". Bet: "0—" (if for taxable period the calculation is submitted for the first time), "1-" (if this is the first correction), "2-" (if the second), etc.

Field " Settlement (reporting) period (code)". The code of the period for which the calculation is made is indicated:

• "21" - for the 1st quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.

Field " Calendar year". This field records the year for which the calculation is provided. Those. if you pass it in 2019, then you need to write 2019.

Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notification of registration with the tax authority, and organizations - in the notification of registration of a Russian organization.

Field " By location (accounting) (code)". The code of the location or accounting of the organization or individual entrepreneur is indicated:

• "112" - at the place of residence of an individual who is not an individual entrepreneur.
• "120" - at the place of residence of the individual entrepreneur.
• “121” - at the place of residence of the lawyer who established the lawyer's office.
• "122" - at the place of residence of a notary engaged in private practice.
• "124" - at the place of residence of the member (head) of the farm.
• "214" - at the location of the Russian organization.
• "217" - at the place of registration of the legal successor of the Russian organization.
• "222" - at the place of registration of a Russian organization at the location of a separate subdivision.
• "335" - at the location of a separate subdivision of a foreign organization in the Russian Federation.
• "222" - at the place of registration international organization in the RF.

The field "Name of the organization, separate subdivision / surname, name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field " Code of the type of economic activity according to the OKVED classifier 2". This field indicates the activity code in accordance with the new OKVED directory.

Field " Reorganization form (liquidation) (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number". Indicated in the format: "8", code, number; between the “8” and the code, as well as between the code and the number, the sign “” (“space”) is indicated.

Field " Calculated on ____ pages»The number of pages on which the calculation was made is reflected.

Field " with the attachment of supporting documents or their copies on ____ sheets". Here, the number of sheets of documents that are attached to the calculation is put (for example, a representative's power of attorney). If there are no such documents, then dashes are put.

Block " I confirm the reliability and completeness of the information specified in this calculation:". In the first field, you must indicate: “ 1 "(If the accuracy of the calculation is confirmed by the individual entrepreneur or the head of the organization)," 2 »(If the representative of the taxpayer).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then the field "surname, name, patronymic in full" is not filled. The entrepreneur needs to put only the signature and the date of signing the calculation.
• If the calculation is handed over by an organization, then it is necessary to indicate line by line the full name of the head in the field "surname, name, patronymic in full. After that, the head must sign and the date of signing the calculation.
• If the calculation is submitted by a representative (natural person), then it is necessary to indicate the full name of the representative line by line in the field “surname, name, patronymic in full”. After that, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
• If a representative ( entity), then in the field "Surname, name, patronymic in full" is written the full name of the authorized individual of this organization. After that, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the field "organization name".

Sheet "Information about an individual who is not an individual entrepreneur"

When filling out the calculation sheet "Information about an individual who is not an individual entrepreneur" in the "Page" field the serial number of the page is reflected, and the field "Surname __________ I. _______ O ._____" is also filled.

Field " Date of Birth". The date of birth is indicated in accordance with the passport.

Field " Place of Birth". The place of birth is indicated in accordance with the passport.

Field " Country code of citizenship". The country code is indicated. Russian citizens indicate the code "643".

Field " Document type code". The code of the type of identity document of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 10 «, « 07 "If a military ID and" 03

Field " Series and number". The requisites (series and number) of the identity document are indicated, the "N" sign is not put down, the series and number of the document are separated by the "" ("space") sign.

Field " Issued by". The name of the authority that issued the identity document is indicated.

Field " date of issue". The date of issue of the identity document is indicated.

The fields " Residence address in the Russian Federation". The full address of the place of residence of an individual on the territory of the Russian Federation is indicated on the basis of a document proving his identity, or another document confirming the address of the place of residence. If any element of the address is missing, you must put a dash.

Section 1. Summary of the obligations of the payer of insurance premiums

Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the data of the payer making payments and other remuneration to individuals, reflecting the BCC, to which the amounts of insurance premiums calculated for the accounting (reporting) period are to be credited, or reimbursed from budget, calculated for the settlement (reporting) period.

String "010"... You can find out the OKTMO code using.

String "020"... The corresponding BCC is indicated to which insurance contributions for compulsory pension insurance are credited.

String "030"... The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Strings "031 - 033"... The amount of insurance contributions for compulsory pension insurance calculated to be paid to the budget for the last three months of the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 020, are indicated.

String "040"

String "050"... The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "051 - 053"... The amount of insurance premiums for compulsory medical insurance calculated to be paid to the budget for the last three months of the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the KBK specified in line 080.

String "060"... The BCC is indicated to which insurance contributions for compulsory pension insurance at additional rates are credited.

Note: if it is necessary to indicate several BSC, the required number of sheets of section 1 of the calculation is filled in with the filled indicators on lines 060 - 073.

String "070"... The amount of insurance premiums for compulsory pension insurance at additional rates to be paid to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "071 - 073"... The amount of insurance contributions for compulsory pension insurance at additional rates calculated to be paid to the budget for the last three months of the billing (reporting) period, which are credited to the “060 KBK” line, is indicated.

String "080"... The KBK is indicated, to which insurance contributions for additional social security are credited.

Note: if it is necessary to indicate several codes of the budget classification, the required number of sheets of section 1 of the calculation is filled in with the filled indicators in the lines "080 - 093".

String "090"... The amount of insurance contributions for additional social security to be paid to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "091 - 093"... The sums of insurance contributions for additional social security, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the budget classification code indicated in line 080.

String "100"... The BSC is indicated, to which insurance contributions are credited for compulsory social insurance in case of temporary disability and in connection with motherhood.

String "110"... The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "111 - 113"... The sums of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated to be paid to the budget for the last three months of the billing (reporting) period, are indicated, which are credited to the CBC specified in line 100.

String "120"... The amount of the 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 for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Strings "121 - 123"... 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 motherhood for the last three months of the settlement (reporting) period is indicated.

Note: simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Appendix No. 1. Calculation of the amounts of insurance contributions for compulsory pension and medical insurance to section 1 of the calculation

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

• Subsection 1.1. Calculation of the amounts of insurance contributions for compulsory pension insurance.
• Subsection 1.2. Calculation of the 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 of the Russian Federation.
• Subsection 1.4. Calculation of the amounts of insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Note: subsections 1.1 and 1.2 are filled in by all payers making payments and other remuneration to individuals insured in the system of compulsory pension and health insurance. Subsections 1.3 and 1.4 are filled in by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.

When filling in line 001 of Appendix No. 1, the rate code is indicated (see Payers Rate Codes). If during the billing (reporting) period more than one tariff was applied, then the calculation includes as many Appendices No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1), as many tariffs were applied during the billing (accounting) period. ...

notethat the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.

Subsection 1.1. Calculation of the amount of insurance contributions for compulsory pension insurance "

In lines 010 - 062, the amounts of insurance contributions for compulsory pension insurance are calculated based on the amounts of payments and other benefits made in favor of individuals who are insured in the compulsory pension insurance system.

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

String "020"... The number of individuals, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate of insurance premiums applied when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month from the last three months of the settlement (reporting) period, respectively.

String "021"... The number of individuals from line 020 is indicated, payments and other remuneration to which exceeded limit value bases for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month from the last three months of the settlement (reporting) period, respectively.

String "030"

String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the billing (reporting) period, respectively.

String "050"... The basis for calculating insurance contributions for compulsory pension insurance, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051"... The basis for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum base value for calculating insurance contributions established by the Government of the Russian Federation in accordance with clause 3 - 6 article 421 of the Tax Code of the Russian Federation 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.

String "060"... The amount of calculated insurance contributions for compulsory pension insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "061"... The amount of calculated insurance contributions for compulsory pension insurance from the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base size for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3-6 of Art. 421 of the Tax Code of the Russian Federation 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.

String "062"... The amount of calculated insurance contributions for compulsory pension insurance from the base for calculating insurance contributions for compulsory pension insurance in amounts exceeding for each insured person the maximum base size for calculating insurance contributions established by the Government of the Russian Federation in accordance with clauses 3-6 of article 421 Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance

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

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

String "020"... The number of individuals, from payments and other remunerations to whom insurance premiums are calculated in accordance with the rate of insurance premiums applied when filling out subsection 1.2 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month from the last three months of the settlement (reporting) period, respectively.

String "030"... The amounts of payments and other remuneration named in paragraphs 1 and 2 of Article 420 of the Code are indicated, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting ) period, respectively.

String "040"... The amount of payments and other remunerations that are not subject to insurance premiums for compulsory medical insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under a copyright contract, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the billing (reporting) period, respectively.

String "050"... The basis for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with paragraphs 1 and 2 of article 421 of the Tax Code of the Russian Federation 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 from the last three months of the settlement (reporting) period, respectively.

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

Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers of insurance contributions specified in Article 428 of the Tax Code of the Russian Federation

Subsection 1.3 consists of the following subsections:

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

In field 001 subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums at the additional tariff of the subsection:

• "1" - in accordance with clause 1 of article 428 of the Tax Code of the Russian Federation.
• "2" - in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation.

In the event that during the settlement (reporting) period, both the grounds for paying insurance premiums at an additional tariff for certain categories of payers of insurance premiums in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation were applied, and the grounds for paying insurance premiums at an additional tariff for certain categories of payers of insurance contributions in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

In lines "010 - 050" 1, the calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation is made, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

String "010" Subsection 1.3.1. The number of individuals is indicated, from payments and other remunerations to whom insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing ( reporting) period, as well as for the first, second and third month of the last three months of the accounting (reporting) period, respectively.

String "020" Subsection 1.3.1. The amount of payments and other remunerations named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing ( reporting) period, as well as for the first, second and third month of the last three months of the accounting (reporting) period, respectively.

String "030" Subsection 1.3.1. The amount of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by clause 9 of article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, and for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "040" Subsection 1.3.1. The basis for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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.

String "050" Subsection 1.3.1. The amount of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 1 (clause 2) of article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third month of the last three months of the billing (reporting) period, respectively.

According to lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional tariff for certain categories of payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

In field 001 Subsection 1.3.2 indicates the code of the basis of calculation for the application of clause 3 of Article 428 of the Tax Code of the Russian Federation:

• "1" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Law of December 28, 2013 N 400-FZ.
• "2" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Law of December 28, 2013 N 400-FZ "On insurance pensions".

In field 002 subsection 1.3.2, the code of the basis for filling in the subsection "Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of Article 428 of the Tax Code of the Russian Federation" is indicated:

• "1" - in the presence of the results of a special assessment of working conditions.
• "2" - in the presence of the results of certification of workplaces for working conditions, taking into account the provisions of clause 5 of article 15 of the law of December 28, 2013 N 421-FZ.
• "3" - in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.

In field 003 subsection 1.3.2 indicates the code of the class of working conditions:

• "1" - hazardous, subclass of working conditions 4.
• "2" - harmful, subclass of working conditions 3.4.
• "3" - harmful, subclass of working conditions 3.3.
• "4" - harmful, subclass of working conditions 3.2.
• "5" - harmful, subclass of working conditions 3.1.

If during the settlement (reporting) period more than one basis for payment of insurance premiums was applied at an additional rate for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then so many pages are included in the calculation subsection 1.3.2 of Appendix 1, how many grounds were used during the settlement (reporting) period.

String "010"... For each class and subclass of working conditions, the corresponding columns reflect the number of individuals, from payments and other remunerations to whom insurance premiums for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation 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.

String "020"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "030"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually made and documented expenses related to the extraction of income, received under a copyright contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (accounting) period, respectively.

String "040"... For each class and subclass of working conditions, the corresponding columns reflect the basis for calculating insurance contributions for compulsory pension insurance at an additional tariff for certain categories of payers established by clause 3 of article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation 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.

String "050"... For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period , as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

Subsection No. 1.4. Calculation of the amounts of insurance premiums 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 field 001 the code of the basis for calculating insurance premiums for additional social security is indicated:

• "1" - calculation of the amount of insurance contributions for additional social security of flight crew members of civil aviation aircraft.
• "2" - calculation of the amount of insurance premiums for additional social security of certain categories of workers in coal industry organizations.

Note: if during the settlement (reporting) period more than one basis for payment of insurance premiums for additional social security was applied, then the calculation includes as many subsections 1.4 as the grounds were applied during the accounting (reporting) period.

On lines 010 - 050, the amounts of insurance premiums for additional social security are calculated in accordance with Article 429 of the Tax Code of the Russian Federation, based on the amounts of payments and other benefits made in favor of individuals in accordance with the code of the basis for calculating insurance premiums for additional social security specified in field "001".

String "010"... The number of individuals, from payments and other remunerations to whom, insurance premiums for additional social security established by Article 429 of the Tax Code of the Russian Federation 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 from the last three months of the settlement (reporting) period, respectively.

String "020"... The amount of payments and other remuneration named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation in relation to persons specified in article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "030"... The amount of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted by deduction in the amount established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "040"... The basis for calculating insurance premiums for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "050"... The amount of calculated insurance contributions for additional social security in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation, 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.

Appendix No. 2. Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood "to section 1 of the calculation

In field 001 Appendix No. 2 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity:

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

In lines 010 - 070, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is calculated, based on the amounts of payments and other benefits made in favor of individuals who are insured persons in the compulsory social insurance system.

String "010"... The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity 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 is indicated period respectively.

String "020"... The amounts of payments and other remunerations named in clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation are indicated, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months settlement (accounting) period, respectively.

String "030"... The amount of payments and other benefits that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amount of actually made and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by clause 9 of article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (accounting) period, respectively.

String "040"... The amount of payments and other benefits accrued in favor of individuals, subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, in an amount exceeding the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, established by clause 3 of Article 421 of the Tax Code of the Russian Federation 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.

String "050"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated, calculated in accordance with clause 1 of article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "051"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by pharmacy organizations and individual entrepreneurs licensed to pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and pay a single tax on imputed income for certain types of activities specified in subparagraph 6 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, 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.

String "052"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remuneration made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships specified in paragraph 4 of paragraph 1 is indicated. Article 427 of the Tax Code of the Russian Federation, 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

String "053"... The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code is indicated RF, 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.

String "054"... The basis for calculating insurance contributions for compulsory social insurance in the event of temporary disability and in connection with maternity in relation to the amounts of payments and other benefits accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of the Member States Of the Eurasian Economic Union (hereinafter - the EAEU), 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.

String "060"... The amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood 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.

String "070"... The amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, 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 settlement (accounting) period, respectively.

String "080"... The amounts reimbursed are indicated. territorial bodies The social insurance fund 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 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months settlement (accounting) period, respectively.

String "090"... 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 costs incurred by the payer for payment of insurance coverage for compulsory social insurance in case of temporary incapacity for work and in connection with maternity over the calculated insurance premiums for this type of 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 value of the attribute indicated on line 090 takes the following values:

• "1" - if the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, is indicated.
• "2" - if the amount of the excess of the expenses 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 is indicated.

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

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

In column 1 the number of cases (the number of recipients for lines 060, 061, 062) of payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period is reflected, except for lines 040, 050.

In column 2 on lines 010 - 031, 070 the number of paid days is indicated; on lines 060 - 062 - the number of payments made; on lines 040, 050, 090 - the number of benefits paid.

In column 3 the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood is reflected on an accrual basis from the beginning of the billing period.

In column 4 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period, made at the expense of funds financed from the federal budget: in excess of the established norms to persons affected by radiation exposure, in the cases established by the legislation of the Russian Federation, the payment of additional days off for caring for disabled children, as well as additional costs for the payment of benefits for temporary disability, for pregnancy and childbirth associated with the offset of the periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity, in accordance with part 4 of article 3 of the law of December 29, 2006 N 255-FZ.

String "010"... Indicates the costs incurred by the payer for the payment of benefits for temporary incapacity for work, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary disability.

String "011"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of the Member States The EAEU, and the number of cases of granting temporary disability benefits (excluding the costs of paying benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting benefits for temporary disability.

String "020"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting benefits for temporary disability.

String "021"... Indicates the costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working on external part-time and stateless persons temporarily staying in the Russian Federation.

String "030"... Indicates the costs incurred by the payer for the payment of maternity benefits, made at the expense of compulsory social insurance in case of temporary incapacity for work and in connection with maternity, and the number of cases of assignment of maternity benefits.

String "031"... Indicates the costs incurred by the payer for the payment of maternity benefits to persons working on external part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of benefits for pregnancy and childbirth.

String "040"... Indicates the costs incurred by the payer for the payment of a one-time benefit to women registered with medical organizations in the early stages of pregnancy.

String "050"... Indicates the costs incurred by the payer for the payment of a lump sum at the birth of a child.

String "060"... Shows the costs incurred by the payer to pay the monthly childcare benefits, showing the number of recipients.

String "061"... Shows the costs incurred by the payer to pay the monthly benefits for the care of the first child, showing the number of recipients.

String "062"... Shown are the costs incurred by the payer for the monthly benefits for the care of the second and subsequent children, showing the number of recipients.

String "070"... Indicates the costs incurred by the payer to pay for additional days off for the care of disabled children.

String "080"... Indicates the costs incurred by the payer to pay insurance contributions to state extrabudgetary fundscalculated from the payment of additional days off for the care of children with disabilities.

String "090"... Indicates the costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of the guaranteed list of burial services.

String "100"... The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.

String "110"... The amount of accrued and unpaid benefits is indicated, except for the amounts of benefits accrued in the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

Appendix No. 4. Payments made at the expense of funds financed from the federal budget "to section 1 of the calculation

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

In column 2 lines 010 - 290 indicate the number of beneficiaries of benefits paid in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who have used the right to receive additional days off to care for children with disabilities.

In column 3 on lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260, the number of paid days is indicated; on lines 040 - 060, 100 - 120, 180 - 200, 270 - 290 the number of payments of benefits in the billing period in excess of the amount established by the legislation on compulsory social insurance, financed from the federal budget; line 300 indicates the number of paid extra days off for caring for disabled children.

In column 4 lines 100-290 reflect the amount of the payer's expenses for the payment of benefits; on line 300 - the amount of payment by the payer of additional days off for caring for disabled children; on line 310 - the amount of insurance premiums accrued for the payment of additional days off for caring for disabled children.

String "010 - 060"... Indicates information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the disaster at the Chernobyl nuclear power plant.

Strings "070 - 120"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the accident at the Mayak production association is indicated.

Strings "130, 140"... Information on payments financed from the federal budget, in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site is indicated.

Lines "150 - 200"... Information on payments financed from the federal budget in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as persons who have received or have suffered radiation sickness or become disabled due to radiation accidents, except for the Chernobyl nuclear power plant, is indicated.

Lines "210 - 230"... Information on additional payments of benefits for temporary incapacity for work, for pregnancy and childbirth related to the offset of the periods of service in the insurance experience of the insured person during which the citizen was not subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood in accordance with Part 4 is indicated. Article 3 of the Law of December 29, 2006 N 255-FZ.

Strings "240 - 310"... The summary information on the costs incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget is indicated.

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

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

Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill out only column 3 (lines 010 - 040 and line 050). Column 2 by newly created organizations is not filled in.

String "010"... The average number of employees for the accounting (reporting) period is indicated in column 3 (the average number of employees for 9 months preceding the current accounting period - in column 2), determined in accordance with the procedure established by Rosstat.

String "020"... Columns 2 and 3 indicate the total amount of income, determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current settlement period and following the results of the current settlement (reporting) period, respectively.

String "030"... Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the granting of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) on development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs based on the results of 9 months preceding the current billing period and based on the results of the current settlement (accounting) period, respectively.

String "040"... It is calculated as the ratio of the values \u200b\u200bof rows 030 and 020 multiplied by 100.

String "050"... The date and number of the entry in the register of accredited organizations operating in the field of information technology on the basis of the received extract from the specified register sent by the authorized federal executive body in accordance with clause 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved Resolution of the Government of the Russian Federation of November 6, 2007 N 758.

Appendix No. 6. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 6 is filled in by organizations and individual entrepreneurs using the STS, as well as combining UTII and STS, or STS and PSN, the main type of economic activity, classified in accordance with OKVED, is named in clause 5 of clause 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by clause 3 of clause 2 of article 427 of the Tax Code of the Russian Federation.

String "060"... The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period.

String "070"... The amount of income from the sale of products and (or) services rendered for the main type of economic activity, determined for the purpose of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.

String "080"... The share of income determined for the purpose of applying clause 6 of article 427 of the Tax Code of the Russian Federation is indicated The value of the indicator is calculated as the ratio of the values \u200b\u200bof lines 070 and 060 multiplied by 100.

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

Appendix No. 7 is filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill in lines 010 - 050 of column 1 when submitting a calculation for each reporting period, lines 010 - 050 of column 2 when presenting a calculation for a billing period.

String "010"... The total amount of income is indicated, determined in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in paragraph 7 of article 427 of the Tax Code of the Russian Federation.

String "020"... The amount of income in the form of earmarked income for the maintenance of non-profit organizations and their conduct of statutory activities named in clauses 7 of clause 1 of article 427 of the Tax Code of the Russian Federation, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation, is indicated.

String "030"... The amount of income in the form of grants received for the implementation of activities named in paragraph 7 of paragraph 1 of article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, is indicated.

String "040"... The amount of income from the implementation of the types of economic activity specified in paragraphs seventeen - twenty-first, thirty-fourth - thirty-sixth subparagraphs 5 of paragraph 1 of article 427 of the Tax Code of the Russian Federation is indicated.

String "050"... The share of income, determined for the purpose of applying clause 7 of article 427 of the Tax Code of the Russian Federation, is indicated, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.

Appendix No. 8. Information required for the application of the reduced rate of insurance premiums by the payers specified in subparagraph 9 of clause 1 of article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled in by an individual entrepreneur on the PSN and applying the rates of insurance premiums established by subparagraph 3 of clause 2 of article 427 of the Tax Code of the Russian Federation in relation to payments and remuneration accrued in favor of individuals engaged in economic activities specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in clauses 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation.

Note: the number of completed lines 020 - 060 must correspond to the number of patents received by the IP during the settlement (reporting) period.

String "020"... The number of the patent issued to an individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the patent taxation system is indicated.

String "030"... The OKVED, entered in the application for the grant of a patent, is indicated.

String "040"... The date of commencement of validity of the patent issued by the individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the PSN is indicated.

Line 050... The expiration date of the patent issued by the individual entrepreneur is indicated.

String "060"... Columns 1-5 reflect the amount of payments and other remunerations accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation 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.

String "010"... Columns 1-5 indicate the total amount of payments and other remunerations accrued by individual entrepreneurs in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48 clause 2 of article 346.43 of the Tax Code of the Russian Federation 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.

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

Appendix No. 9. Information required for the application of the rate of insurance premiums established by clause 2 of article 425 (paragraph two of subparagraph 2 of article 426) of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 9 is filled in by payers who have concluded employment contracts and who calculate payments and other remuneration with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).

Note: the number of completed lines 020 - 080 must correspond to the number of individuals - foreign citizens or stateless persons, in favor of whom payments and other remuneration were accrued. Persons who are citizens of the EAEU member states are not indicated.

Lines 020 - 070 indicate the information corresponding to a foreign citizen or stateless person:

• surname of a foreign citizen or stateless person.
• the name of a foreign citizen or stateless person.
• patronymic of a foreign citizen or stateless person.
• TIN of a foreign citizen or stateless person (if any).
• SNILS (if available).
• Citizenship (if any). In the absence of citizenship, the code "999" is indicated.

String "080"... Columns 1 - 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the billing (reporting) period from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "010"... Columns 1 - 5 indicate the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), in their favor.

Note: if there are several filled sheets, line 010 is filled in only on the first of them.

Appendix No. 10. Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in student detachment (included in the federal or regional register of youth and children's associations enjoying state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled in by payers making payments and other remuneration in favor of students in professional educational institutions, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations enjoying state support), to which the payer has accrued payments under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

String "020"... A unique number is indicated (in the order assigned by the payer when filling out the calculation, starting with "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations enjoying state support).

Lines "030 - 050"... The surname, name, patronymic of the student are indicated.

Strings "060 and 070"... The date and number of the document confirming the student's membership in the student's unit are indicated.

Strings "080 and 090"... The date and number of the document confirming the full-time form of study during the period of such membership are indicated.

Lines 100... In columns 1 - 5, for each student individual, the amount of payments and other remuneration is indicated, accrued on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing ( reporting) period, respectively.

String "010"... Columns 1 - 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that enjoy state support ) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

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

String "110"... The unique number of the individual is indicated, reflected in line 020.

String "120"... The name of the youth or children's association enjoying state support is indicated.

String "130"... The date of entry in the register is indicated, which is maintained by the federal executive body in charge of implementing the state youth policy in relation to youth or children's associations enjoying state support.

String "140"... The number of the entry in the register is indicated, which is maintained by the federal executive body in charge of implementing the state youth policy in relation to youth or children's associations that enjoy state support.

Section 2. Summary data on the obligations of payers of insurance contributions - heads of peasant (farmer) households "calculation

Section 2 is filled in by the heads of the farm.

String "010"... The code is indicated in accordance with OKTMO. When filling out line 010, the code of the municipality, the inter-settlement territory, the settlement that is part of the municipality, on the territory of which the payer pays insurance premiums, is indicated.

String "020"... The KBK is indicated to which insurance contributions for compulsory pension insurance are credited.

String "030"... The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing period in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation is indicated.

String "040"... The KBK is indicated, to which the insurance premiums for compulsory health insurance are credited.

String "050"... The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing period in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation is indicated.

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

Strings "010 - 090" to be filled in for each member of a peasant farm, including the head of a peasant farm, for each period (within the accounting year) during which an individual was a member of a peasant (farm) economy.

Strings "010 - 030"... The full name of the member of the peasant farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.

String "040"... The TIN of each member of the farm is indicated, including him, in accordance with the certificate of registration of an individual with the tax authority (if any).

String "050"... The SNILS of each member of the farm is indicated, including the head of the peasant (farm) economy, in accordance with the insurance certificate of compulsory pension insurance.

String "060"... The year of birth of each member of the farm is indicated, including its head.

String "070"... The date of entry (in the billing period) into the members of the farm is indicated in accordance with the application.

String "080" The date of exit (in the billing period) from the peasant farm is indicated in accordance with the application.

Note: if a member of a peasant farm was in a peasant (farm) economy during the entire billing period, then in lines 070 and 080, respectively, the start and end dates of the billing period for which the calculation is submitted are entered.

String "090"... Columns 1 - 2 reflect the amount of insurance contributions to be paid to the budget for each member of the farm, including its head, for compulsory pension insurance and compulsory health insurance, respectively.

Section 3. Personalized information about the insured persons "calculation

Section 3 is filled in for all insured persons for the last three months of the billing (reporting) period, including in favor of whom payments and other remuneration were accrued in the reporting period within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under contracts of author's order, in favor of authors of works under contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license contracts for the granting of the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts have been concluded.

Note: in the personalized information about the insured persons, which does not contain data on the amount of payments and other benefits accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not filled out.

When filling line 010 during the initial submission of information for the settlement (reporting) period, "0—" is entered, in the revised calculation for the corresponding settlement (reporting) period, the correction number is indicated (for example, "1—", "2—", and so on).

Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:

• "21" - for the 1st quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.
• "51" - for the 1st quarter during the reorganization (liquidation) of the organization.
• "52" - for half a year during the reorganization (liquidation) of the organization.
• "53" - for 9 months during the reorganization (liquidation) of the organization.
• "90" - for a year in case of reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the "Settlement (reporting period (code)" field on the cover sheet of the calculation.

Field "030"... The year for the billing (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the "Calendar year" field of the title page of the calculation.

Field "040"... The serial number of the information is indicated.

Field "050"... The date of submission of information to the tax authority is indicated.

Subsection 3.1 specifies the personal data of the individual - the recipient of the income.

String "060"... The TIN of an individual is indicated.

String "070"... Indicated SNILS of the insured person.

String "080"... The full name of the individual is indicated in accordance with the identity document.

String "090"... The full name of the individual is indicated in accordance with the identity document.

String "100"... The full patronymic of the individual is indicated in accordance with the identity document.

String "110"... The date of birth of an individual is indicated in accordance with the document proving his identity.

String "120"... The numerical code of the country of which the individual is a citizen is indicated. The country code is indicated according to the OKSM.

Note: if an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.

String "130"... The digital sex code of an individual is indicated:

• "1" is male.
• "2" - female.

String "140"... The code of the identity document of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 ", A foreign citizen -" 10 «, « 07 "If a military ID and" 03 »If a birth certificate.

String "150"... The details of the identity document of an individual (series and number of the document) are indicated. The "N" sign is not put down, the document series and number are separated by the "" ("space") sign.

Lines "160 - 180"... The sign of the insured person in the system of compulsory pension, medical and social insurance is indicated, respectively:

• "1" - is the insured person.
• "2" - is not an insured person.

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

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

When submitting information, the adjustment of which is not associated with a change in the rate of insurance premiums, all indicators of the form are filled in in the correcting form, both corrected and not requiring adjustment.

Subsection 3.2.1 does not take into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns 190 indicate the ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

Columns "200"... The code of the category of the insured person is indicated (see Codes of the category of the insured person) for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code is filled in with capital letters of the Russian alphabet.

Columns "210"... The amount of payments and other remunerations accrued by the payer in favor of an individual for the first, second and third months of the last three months of the settlement (reporting) period, respectively, is indicated separately for each month and the category code of the insured person.

Columns "220"... The basis for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the limit value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and the category code of the insured person.

Columns "230"... The amount of payments and other benefits accrued in favor of an individual under civil law contracts for the first, second and third month of the last three months of the settlement (reporting) period, respectively, separately for each month and the category code of the insured person.

Columns "240"... The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual is indicated in amounts not exceeding for each insured person the maximum base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third months of the last three months of the billing (reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other benefits in favor of an individual separately for each month and the category code of the insured person.

String "250"... The total amount of payments and other benefits accrued by the payer in favor of an individual for the last three months of the billing (reporting) period, the basis for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculating insurance contributions , established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums assessed by the payer of insurance premiums in favor of an individual, for the last three months of the settlement (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amount of insurance premiums assessed by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns "260"... The ordinal number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third months of the last three months of the settlement (reporting) period, respectively, is indicated.

Columns "270"... Indicate the rate code used by the payer for payments and other benefits in favor of an individual subject to insurance premiums for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation (see Payer Rate Codes) for the first, second and third months of the last three months of the settlement (accounting) period, respectively.

Columns "280"... The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance premiums for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, on which insurance premiums are charged for the first, second and third month of the last three months of the settlement ( of the reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other benefits in favor of an individual in accordance with the tariff codes of the payers of insurance premiums.

Columns "290"... The amount of insurance premiums is indicated at additional rates established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the rate applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of the payers of insurance premiums.

String "300"... The total amount of payments and other benefits accrued by the payer in favor of an individual, on which insurance premiums for compulsory pension insurance are charged at additional rates for the last three months of the settlement (reporting) period, as well as the amount of insurance premiums for compulsory pension insurance at additional rates, insurance premiums calculated by the payer in favor of an individual for the last three months of the settlement (reporting) period.

Payer Tariff Codes

Penalty for failure to complete the calculation of insurance premiums

For late submission of the calculation of insurance premiums, the following penalties are provided:

• if insurance premiums were paid on time - 1,000 rubles.
• if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation, for each full or incomplete month from the date set for its submission, but not more than 30% the specified amount and at least 1,000 rubles.

Zero calculation of insurance premiums

Calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in their staff. Therefore, individual entrepreneurs without workers do not pass this calculation.

Note: with regard to the need to submit the calculation by organizations and individual entrepreneurs that do not actually carry out activities and do not make payments to employees of the Ministry of Finance, in the Letter of March 24, 2017 N 03-15-07 / 17273, it directly indicated that these employers are obliged submit to the tax authority at the place of registration the calculation with zero indicators.

The above letter does not mention which sheets must be filled in when submitting a zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation of insurance premiums should be included.

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! No hyphenation is provided.

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

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

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

For the reporting 3 months of 2019 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.

Summary data to be entered into the reporting form.

For the 1st half of 2019:

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

Example of filling RSV-1

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

Step 1. Cover page

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

Step 2. Go to the third section

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

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

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

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

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

Step 3. End of the third section

We fill in part 2.1 of the third section of the unified insurance calculation: set the field "month" to "04" - April, "05" - May, "06" - June. We register the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 @, "employee" is the value "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 tariff code: "01" - for OSNO, "02" - for STS, "03" - for UTII.

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

First, we reflect the number of people:

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

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

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums were 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 (at 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 base limit.

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

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

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

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

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

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

Let us analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation No. 294 of 21.04.2011 and Letter of the Federal Tax Service of 14.02.2017 No. BS -4-11 / 2748 @. "01" is indicated if the organization is located in the region - a participant in the pilot FSS 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 the reporting period sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, the data are not available.

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.

From 01.01.17, the tax authorities finally approved new form reporting on insurance premiums. The document was put into effect by Order No. ММВ-7-11 / 551 @ dated 10.10.16. It also contains a detailed procedure for filling out the calculation of insurance premiums and the format of delivery by electronic means. How to fill in correctly new RSV? For what periods and when to submit this form? Who is recognized as taxpayers and is obliged to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.

The current form for calculating insurance premiums in 2017 was developed "from scratch" and is intended for the formation by insurers of data on deductions for compulsory pension, social (VNiM) and medical insurance. The appearance of a new report (KND 1151111) is due to the addition of Chapter 34 to the Tax Code, which regulates the calculation and payment of insurance premiums (SV). A significant reform of legislative norms partially returns employers to the UST, which was already applied in the 2000s.

After 8 years (the UST was canceled in 2009), the control authorities considered it expedient to transfer the administration of contributions to the tax service and approved the chapters. 34 NK. It is defined here that:

• Payers of SV include all individual entrepreneurs and legal entities that make payments to individuals on the basis of labor contracts and GPA; as well as private practitioners (article 419 of the Tax Code).
• Payments to individuals under the GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of article 420 of the Tax Code) are recognized as objects for taxation of SV.
• For the billing period, a year (calendar) was taken, for the reporting period - a quarter, half a year, 9 months. (article 423 of the Tax Code).
• The deductions of SV, as well as payment are made by the insured themselves at the end of each reporting period, the transfer of debt is carried out taking into account the amounts paid for the previous reporting periods (clause 1 of article 431 of the Tax Code).
• The payment of SV is carried out no later than the 15th (clause 3 of article 431 of the Tax Code).
• Accounting for personal income in rubles with kopecks is maintained by taxpayers for each individual separately (clauses 4, 5 of article 431 of the Tax Code).
• A single calculation is filled in with a cumulative total and is submitted based on the results of the reporting (settlement) periods no later than the 30th (clause 7 of article 431 of the Tax Code).
• The ERSV filing authority is the Federal Tax Service Inspectorate at the address of the legal entity (IP address). As for the OP, the submission of the report (KND 1151111) is carried out at the place of registration in the case of independent settlements of the unit with the personnel.

Calculation of insurance premiums - composition of the form

A typical single calculation of insurance premiums in 2017 includes a title page and many sections. Due to the fact that the form combined summary data on various types of insurance, the document is very voluminous and consists of 3 main sections. In this case, it is not necessary to form all sheets in a row, and Sec. 2 is intended only for heads of peasant farms. For the rest of the sections, those pages for which there is information are also filled. In any case (even with "zero" activity) it is required to present - title, sect. 1, sect. 1.1, 1.2 from Appendix 1 to Sec. 1, adj. 2 to sect. 1, sec. 3.

The new calculation of insurance premiums includes:

• Title page - here the policyholder enters his registration data (TIN, KPP, name, OKVED2, IFTS body, contact details), and also provides information about the reorganization and the reporting period.
• Information about an individual - this sheet is intended to be filled in by those individuals who are not registered as individual entrepreneurs and have not indicated the TIN code.
• Sec. 1 - the most extensive section of the EPCB is designed to enter summary data for all types of airborne vehicles. Filling is made for each type of contributions with KBK, OKTMO codes, cumulative amounts for the entire billing period and the last 3 months as well.
• Adj. 1 to section. 1 - here the SV in the part of OPS and OMS are indicated. In this case, subsection. 1.1, 1.2 are formed without fail by all policyholders, and subsection. 1.3, 1.3.1, 1.3.2, 1.4 - only if the employer made certain types of payments.
• Adj. 2 to sect. 1 - here are the SVs in the VNiM part. At the same time, the employer explains what types of benefits were issued to employees, how - directly or through the Social Insurance Fund (with the participation of the region in a pilot project), the number of insured individuals and the amount of the insurance base, contributions, as well as funds reimbursed from Social Insurance are indicated.
• Adj. 3 to sect. 1 - here the expenses for VNiM and in accordance with the legislation of the Russian Federation are indicated in total amounts and by type of case. For reference, those benefits are indicated that have already been accrued, but have not yet been issued to individuals.
• Adj. 4 to sect. 1 - here are the payments to various categories of individuals made at the expense of federal funds. For example, these are payments to Chernobyl victims who suffered at the Mayak PA, at the Semipalatinsk test site and in other radioactive territories.
• Adj. 5 to section. 1 - this list is formed only by the IT organization in terms of the validity of the application of reduced tariff rates for SV (subparagraph 3 of paragraph 1 of article 427 of the Tax Code).
• Adj. 6 to section. 1 - this list is formed only by firms on the simplified tax system, engaged in construction, production and various services in terms of using the justification of reduced rates (subparagraph 5 of paragraph 1 of article 427 of the Tax Code).
• Adj. 7 to sect. 1 - for similar purposes, this list is formed only by simplified NPOs employed in educational, scientific, social and other spheres (sub-item 7, item 1, article 427 of the Tax Code).
• Adj. 8 to sect. 1 - the list is formed only by the individual entrepreneur on the PSN (sub-item 9, clause 1 of article 427 of the Tax Code) to justify the use of reduced rates for SV
• Adj. 9 to sect. 1 - the list is formed for payments to foreign individuals and temporarily staying in Russia.
• Adj. 10 to sect. 1 - the sheet is filled in on payments to full-time students for work in special student brigades (subparagraph 1 of paragraph 3 of article 422 of the Tax Code).
• Sec. 2 - this section of the new EPCV is intended for the formation of information on SV by the heads of peasant farms.
• Adj. 1 to section. 2 - here the payment amounts are calculated.
• Sec. 3 - personal information for all insured individuals is provided here. In this case, subsection. 3.2.1 is obligatory for formation by all taxpayers, and 3.2.2 - only for those who pay fees for additional tariffs in terms of individual payments.

Note! In the calculation of insurance premiums (KND 1151111), the amounts for "injuries" that remained under the jurisdiction of Social Insurance are not indicated: 4-FSS reports (on a new form) are submitted and fees are paid to the territorial division of the FSS.

How to fill out the calculation of insurance premiums in 2017

Filling in a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11 / 551 @ dated 10.10.16. The Regulation must be observed by all policyholders, regardless of the legal form and field of activity. The instructions for filling out contain the rules for entering data into the title page, sections, subsections and appendices. The codes are given separately:

• By options for submitting a report (Appendix 1 to the Procedure) - 01 - for a paper document sent via mail; 02 - for a personally submitted paper form, 04 - for a form submitted via EDS; 09 (10) - when using barcodes.
• According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
• By periods (Appendix 3) - billing period code, that is, year - 34, quarter code - 21, half-year - 31, 9 months. - 33. A special coding has been developed for policyholders who have undergone reorganization or liquidation.
• According to tariffs (Appendix 5) - the payer's tariff code differs according to the applied taxation system and types of activity. For example, for a company on OSNO and the general tariff SV - 01, for a company on the simplified tax system and general tariff SV - 02, for claimants - 03, etc.
• At the place of submission of the form (Appendix 4) - the encoding differs depending on who exactly submits the report. For example, if a Russian company reports - 214, its successor - 217, OP of a Russian organization - 222, individual entrepreneur - 120, etc.
• By types of certification documents (Appendix 6) - the coding has been developed for the main types of certification documents. For a passport of a Russian citizen - 21, military ID - 07, birth certificate of an individual - 03, foreign passport - 10, etc.
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