In this article, you will learn when you need to submit an updated calculation of insurance premiums and how it is done.
If the employer, after submitting the basic calculation, found that the amount of contributions to be paid in it was underestimated, it is necessary to “catch up” to send an updated calculation. It is drawn up on a form that was valid in the period for which the main calculation was submitted.
In case of certain discrepancies in the report, it is considered not submitted, and therefore the policyholder must prepare and submit a new version of the basic calculation, which will not be considered corrective:
The third section contains incorrect personal data of the employee;
There are errors in the totals of the third section;
The indicators for all the insured in the third section do not in total coincide with the indicators for the company as a whole from subsections 1.1 and 1.3 of the first section.
Completion of a correction calculation for insurance premiums
Official information on filling out the adjustment calculation is contained in the Order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] from 10.10.2016
On title page it should be noted that the calculation is of an adjustment nature. In the "Correction number" field, you must specify "--1" if the report is being corrected for the first time, "--2" if it is the second time, etc. Accordingly, upon delivery of the primary basic calculation, this field will contain the value "--0".
A similar correction number should be on line 010 of section 3 of the calculation, which provides personalized data for each insured employee.
Which sections of the calculation of insurance premiums are filled in when adjusting
All sheets that were filled out in the first, erroneous report.
An exception is the personalized data in section 3. This section must be filled out only for those insured persons for whom there were errors in the main calculation and specified data are provided. For insured employees, for whom there were no errors in the initial calculation, section 3 of the correction report does not need to be filled out.
When completing section 3 of the adjustment calculation, you must be guided by the methodological explanations of the Federal Tax Service of the Russian Federation, given in the letter dated June 28, 2017 N BS-4-11 / [email protected]"On the provision of updated calculations."
Correction due date
According to article 81 Tax Code An organization or an entrepreneur of the Russian Federation can avoid penalties for an underestimated amount in the main report if, before the tax inspection detects an error or before an on-site check on contributions is scheduled, they manage to do the following:
1. Hand over to tax office updated calculation of insurance premiums.
2. Pay the missing amount.
3. Pay the interest due.
If the policyholder received a notification from the tax office that the report is considered not submitted due to errors in the data from section 3 or discrepancies between pension contributions as a whole for the organization and the amount of contributions for each employee, a new calculation must be submitted within the following deadlines:
1. Within 5 days from the date of sending the notification to electronic form.
2. Within 10 days from the date of sending the notice in paper form.
Such terms are provided for by paragraph 7 of Article 431 of the Tax Code of the Russian Federation.
If an individual entrepreneur or a company meets these deadlines, then the date of delivery of the calculation will be the day when the policyholder handed over the first, incorrect option. Otherwise, the policyholder will be fined for late submission of the calculation.
Penalties
For late submission of the report, a penalty of 5 to 30% from the amount indicated in the calculation is provided, 5% for each complete or incomplete month delays. The minimum fine is 1,000 rubles.
If the policyholder paid the due premiums on time, but was late with the report, then only the minimum penalty will be charged to him.
It is convenient to fill out the calculation and other reports in the service. Reporting documents are generated using an electronic wizard, which accompanies each action with prompts.
You can immediately sign the finished report electronic signature, which we will release for free, and send to the right authority. You will see the status of the submitted reports in personal account, and you will be able to make corrections in time if the report is not accepted.
The service will save you from reporting problems.
The payer is obliged to make the necessary changes and submit to tax authority updated calculation in the manner prescribed by Art. Tax Code of the Russian Federation, if the following facts are found in the calculation submitted by it (clause 1.2 of the Procedure for filling out the calculation of insurance premiums, approved by the Order of the Federal Tax Service of Russia, hereinafter referred to as the Procedure):
- non-reflection or incomplete reflection of information;
- mistakes that lead to underestimation of the amount of insurance premiums payable;
- as well as recalculation of the base for previous period downward, the FTS gives such clarifications in a letter.
If the basis for calculating insurance premiums for the previous reporting periods is adjusted, the payer shall submit an updated calculation for this period. Calculated for the current reporting period the amount of the recalculation made for the previous period is not reflected. When filling in the indicators of the calculation lines, negative values are not provided (Section II " General requirements to the procedure for filling in the Calculation "Procedure).
Starting from reporting for 9 months, files containing negative amounts will be considered as inconsistent with the format. Such changes were made by the Federal Tax Service to the xml file schema. And those who submitted a calculation for half a year with negative amounts will have to submit an updated calculation for the first quarter (the tax authorities send out the corresponding requirements).
Let's say in July they made a recalculation of vacation pay for June for a resigned employee. This resulted in a negative base and assessed contributions. It is necessary to submit to the Federal Tax Service an updated calculation for the six months with reduced amounts, and in the calculation for 9 months, take this into account in the columns "Total from the beginning of the billing period".
The composition of the updated calculation
The revised calculation includes those sections and annexes to them that were presented earlier, in addition to section 3, taking into account the changes made, other sections and applications may also be included if changes have been made to them. Section 3 "Personalized information about insured persons" is included only in relation to those individuals for whom changes have occurred (clause 1.2 of the Procedure).
Let's go back to the example above. In this case, when filling out the revised calculation, the indicators of section 1 of the previously presented calculation for half a year are adjusted. It includes section 3, containing information regarding the person to whom the recalculation was made, with correct indicators (reduced amounts) in subsection 3.2 - with an adjustment number different from "0", but with the same serial number (line 040) as in the primary calculation.
How to present refined calculations in other situations
If the need to clarify the calculation is not related to recalculation, the procedure for filling out section 3 depends on the situation (letter from the Federal Tax Service).
Errors found in personal data
If errors are found in the full name (lines 080-100) and SNILS (line 070), then they are corrected as follows:
- Section 3 indicates an adjustment number other than "0", in the corresponding lines of subsection 3.1 - full name and SNILS, reflected in the initial calculation, while lines 190-300 of subsection 3.2 put "0", and lines 160-180 - a sign "2" (not insured).
- At the same time, for the specified insured individual, section 3 is filled in with the correction number "0", where subsection 3.1 indicates the correct (current) full name and SNILS, and lines 190-300 of subsection 3.2 contain the amounts.
Errors are corrected in the usual way if they are found in the following fields in subsection 3.1:
- TIN of an individual (line 060);
- date of birth of an individual (line 110);
- citizenship (country code) (line 120);
- gender of the individual (line 130);
- code of the type of identity document (line 140);
- details of the identity document (series and Document Number) (line 150);
- the sign of the insured person in the compulsory pension system (line 160), medical (line 170) and social (line 180) insurance.
In order to correct errors in this information, in the updated calculation include section 3 with the correct personal data of the person for whom corrections are being made, and with the correct indicators in subsection 3.2 - with the correction number different from "0", but with the same serial number (line 040) as in the primary calculation.
The employee was not included in the calculation
If any insured persons were not included in the initial calculation, the revised calculation includes section 3, containing information regarding the specified individuals with an adjustment number equal to "0" (as primary information). If necessary, the indicators of section 1 of the calculation are adjusted.
Included in the calculation of an extra employee
In the event of an erroneous presentation of information about insured persons in the initial calculation, section 3 is included in the updated calculation, containing information regarding such individuals, in which the correction number is different from “0”, “0” is indicated in lines 190-300 of subsection 3.2, and at the same time correction of indicators of section 1 of the calculation.
The calculation of insurance premiums for 2017 must be submitted no later than January 30. Previous reporting periods showed calculation vulnerabilities, where errors are most common. The article will help you take these features into account and report your contributions to the tax authorities without any problems.
Terms of delivery of RSV
The deadline for submitting the calculation of contributions for persons making payments to an individual is the 30th day of the month following the reporting period. The accounting period is a calendar year, and the reporting periods are the I quarter, half a year, 9 months of the calendar year.The calculation is submitted in the following terms:
For the first quarter of 2017 - no later than 05/02/2017;
For the six months of 2017 - no later than July 31, 2017;
For 9 months of 2017 - no later than 30.10.2017;
For the billing period (2017) - no later than 01/30/2018.
Calculation of insurance premiums in electronic form according to TCS is submitted if the average number of employees for the previous reporting (settlement) period exceeds 25 people. This also applies to newly created organizations for which this figure exceeds the specified limit.
For non-compliance with the procedure for submitting a calculation in electronic form, a fine is provided under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.
If the indicator is 25 or less people, then the payers themselves decide how to submit the calculation: in electronic form or on paper (clause 10 of article 431 of the Tax Code of the Russian Federation).
How to fill in the PCB
A unified calculation of insurance premiums, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected]The calculation must be filled in (letter of the Federal Tax Service of the Russian Federation of 12.04.2017 N BS-4-11 / [email protected]):
- title page;
- section 1;
- subsections 1.1 and 1.2 of Appendix 1 to Section 1;
- Appendix 2 to Section 1;
- section 3.
If contributions to the GPT were charged at additional rates, then subsections 1.3.1-1.3.2 will also have to be filled in.
When applying reduced rates:
- Appendix 5 to Section 1 is filled in by IT organizations;
- Appendix 6 to Section 1 - “Simplified”.
If the salary was not accrued to the employees in the quarter, then subsection 3.2 of section 3 is not completed (letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 4859 of March 17, 2017).
According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during a particular settlement (reporting) period, the payer is obliged to submit set time a calculation with zero indicators to the tax authority (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07 / 17273).
Editorial note:tax authorities plan to update the calculation of insurance premiums. The revised form will be applied for the 2018 reporting periods.
In the current form, some indicators will be corrected, the rules for filling it out will be adjusted, and the virtual format for its presentation will also change.
How to include non-contributory expenses in the calculation
The manner in which such amounts are recognized in the report depends on whether they are recognized as a contribution object or not. Thus, payments that are not attributable to the taxable object should not be included in the calculation. If payments are an object, but are not subject to contributions in accordance with the provisions of Art. 422 of the Code, they should be reflected in the form.The calculation indicates the taxable base. It is defined as the difference between the accrued payments that are included in the taxable object and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.
Editorial note:After all, the object of taxation with insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of article 420 of the Tax Code of the Russian Federation). Separately, Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempt) to insurance premiums. In particular, these include monthly benefits for caring for a child up to 1.5 years old.examples of non-contributory sums are, for example, the rent paid to an individual for the property rented from him, as well as the allowance for the care of a child up to 1.5 years.
However, the amount of rent is not shown in the calculation, since such payments are not subject to contributions (clause 4 of article 420 of the Tax Code of the Russian Federation). They are also not named in Art. 422 of the Tax Code of the Russian Federation.
And the allowance paid to the employee is reflected in the calculation.
How to show social insurance expenses in the calculation
1. If the reimbursement of the amounts of expenses occurs in one reporting period for expenses incurred in another period, the indicated amounts must be reflected in the calculation (page 080 of Appendix 2 to section 1 of the calculation) in the month of receipt of funds from the FSS of the Russian Federation.Note! Last year's expenses reimbursed by the fund in 2017 are not included in the calculation.
2. In the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation of 21.04.2011 No. 294, a pilot project of the FSS of the Russian Federation is being implemented, benefits are paid directly from the fund.
Therefore, payers of insurance premiums - participants in this project of expenses for VNiM do not bear, respectively, they do not fill in Appendices No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.
The exception is made by the payers of contributions:
- have changed during the settlement (reporting) period the address of the location (place of residence) from the territory of a constituent entity of the Russian Federation that is not participating in the pilot project to the territory of a constituent entity of the Russian Federation - a participant in the pilot project;
- located on the territory of the constituent entities of the Russian Federation, entering the pilot project not from the beginning of the billing period.
Editorial note:The Federal Tax Service of the Russian Federation said that the offset of the excess of expenses on account of the payment of contributions occurs without the application of the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8 / 10264).
On the procedure for offsetting the amounts of excess costs for the payment of insurance coverage on social insurance for VNiM against the accrued contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.
Therefore, in this matter it is necessary to be guided by paragraph 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be done by the tax authorities themselves.
How to fill in the RSV when applying the simplified tax system and UTII
In line 001 of Appendix No. 1 to Section 1 of the RSV, you must indicate the rate code used by the payer. The codes are spelled out in Appendix No. 5 to the order of filling out the form.In columns 200 of section 3 of the calculation, the category code of the insured person is prescribed in accordance with Appendix No. 8 to the procedure. Moreover, both indicators must correspond to each other.
The payer's rate codes "01", "02", "03" correspond to one category code of the insured person "НР". Consequently, companies that pay contributions according to the general tariff and simultaneously apply the STS and UTII fill out one Appendix 1 to Section 1 of the RSV indicating one, any of the above, the payer's tariff code.
How to complete section 3 of the PCB
When filling out section 3 "Personalized information about insured persons" of the calculation of insurance premiums, the following should be taken into account.The fields "Surname" and "First name", "Citizenship (country code)" must be filled in.
If the insured person is a citizen of the Russian Federation, then the full name (patronymic (if any)) field should be filled in as follows:
- the fields are filled with 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;
- fields should not contain numbers and punctuation marks (except for "." (period), "-" (hyphen), "‘ "(apostrophe)," "(space);
- the presence of the symbol "." (period), "-" (hyphen), "‘ "(apostrophe)," "(space) as the first, last character, or a single character;
- the presence of the character "-" (hyphen), "‘ "(apostrophe)," "(space) as the first, last character, or the only character;
- the location of the "." (period) after the symbol "-" (hyphen);
- the presence of the symbol "." (period) as the first or only character;
- arrangement of two or more characters in a row: "." (period), "-" (hyphen), "‘ "(apostrophe)," "(space);
- the presence of consecutive characters: "." (period), “-” (hyphen), “‘ ”(apostrophe), or combinations thereof;
- the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.
- check for the digit capacity and correctness of the INN check number (including filling in data with arbitrary technical values starting with 0000000000, 1234567890, etc.).
- the indicator "INN" should contain only numbers;
- contain 12 characters;
- the value indicated in positions 1 to 4 corresponds to the code of the tax authority (according to the SAUN classifier);
- checking for the absence of values from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the “TIN in the Russian Federation” field in the first two digits.
Field "Series and number of the document", if such is the passport of a citizen of the Russian Federation (code 21):
- this structure should have the form "XX XX XXXXXX", where X takes numeric values from 0 to 9 (series separated by a space).
- the date should not exceed the current one;
- the year of birth must not be less than or equal to 1900.
How to reflect the recalculation amounts for previous years in the calculation of insurance premiums
The tax service sent for information and use in work a letter from the Ministry of Finance of the Russian Federation dated 08.21.2017 03-15-07 / 53488 on the issue of drawing up the calculation of insurance premiums.From 01.01.2017, the correctness of the calculation and payment of these obligatory payments is supervised by the tax authorities. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, is submitted to the Pension Fund of the Russian Federation and the FSS of the Russian Federation in accordance with the previous rules.
Therefore, if the company recalculates the contributions for the previous settlement periods, then it is necessary to submit the revised forms to the appropriate funds. The recalculated amounts cannot be included in the RSV for the current year.
How to check the calculation of insurance premiums
Before submitting the calculations, check whether the control ratios are met.Updated checklists to control the correctness of the reflection of indicators in the calculation of contributions ().
Editorial note:it is possible to check the declared expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in Appendices 3 and 4 to section 1 of the calculation of contributions. The corresponding CCs were sent by letter of the FSS of the Russian Federation dated June 15, 2017 No. 02-09-11 / 04-03-13313.
How to report on contributions in the presence of separate subdivisions
From 01.01.2017, companies must pay contributions and submit reports on them at their location and at the address of separate divisions that charge payments and other remuneration in favor of individuals.There are no exemptions for the largest taxpayers, so they submit calculations on insurance premiums to the inspectorate at their location. And if they have separate subdivisions, endowed with the authority to calculate payments to employees and pay contributions, also at their location.
The algorithm of actions is as follows. Organization:
- submits a calculation of contributions and pays them exclusively at the place of its location in the event that it independently calculates payments and other remuneration in favor of all employees, including in favor of employees of the EP;
- having an OP, endowed with the specified powers, is obliged to pay insurance premiums and report at the location of the organization and at the location of the OP, while:
2) if from 01/01/2017 the company endowed the OP with such powers or deprived them of the right to make payments, then before 02/01/2017 it had to report this to the inspection at the place of its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 [email protected] approved the form for reporting the endowment a separate subdivision the authority to charge payments to individuals.
Letter of the Federal Tax Service of the Russian Federation dated 06.03.2017 No. BS-4-11 / [email protected]
When the tax authorities consider the calculation not submitted
The calculation is considered not submitted if:Information on the total amount of insurance premiums for MPI does not correspond to information on the amount of calculated premiums for each insured person for the specified period. Line 061 in columns 3-5 of appendix 1 of section 1 of the calculation must coincide with the sums of lines 240 of section 3 for each month, respectively.
The indicated inaccurate personal data identifying the insured individuals (full name - SNILS - TIN (if any).
Note that starting from 2018, the list of critical errors in RSV will grow. In order to pass the RSV without problems, one must not make mistakes in the following columns of section 3:
210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
220 - base for calculation pension contributions within the framework limit value over the same months;
240 - the amount of calculated pension contributions within the limit value for the same months;
250 - totals for columns 210, 220 and 240;
280 - the basis for calculating pension contributions at an additional tariff for each of the last three months of the reporting or billing period;
290 - the amount of calculated pension contributions at an additional tariff for the same months;
300 - totals for columns 280, 290.
The summarized data in the listed lines for all individuals must correspond to the summarized data in subsections 1.1 and 1.3 of the calculation.
Editorial note:The revised calculation will be considered accepted, and the date of its submission will be determined by the initial date of submission, if it is submitted within the timeframes established by the Tax Code of the Russian Federation:the company will have the opportunity to correct itself: for this, the next day after receiving the calculation, the tax office must inform the company about the inaccuracies in the calculation, and the latter will present the calculation with reliable data.
- when sent in electronic form - within 5 days from the date of sending the notification in electronic form;
- when sending a paper payment - within 10 days from the date of sending a notice on paper (clause 7 of article 431 of the Tax Code of the Russian Federation).
What threatens for being late with the report and payment of contributions
For late submission of the calculation, a fine is threatened under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the unpaid amount of insurance premiums due (surcharge) on the basis of this calculation, for each full or incomplete month from the date set for its submission. The upper limit of the fine is limited to 30 percent of the indicated amount, the lower one - 1 thousand rubles.Therefore, if all contributions are paid on time, then the fine for being late with the calculation will be 1 thousand rubles.
A warning or imposition is provided for officials for this offense. administrative fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).
In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no grounds for blocking an account in case of violation of the deadlines for submitting reports on contributions (letter of the Federal Tax Service of the Russian Federation No. AS-4-15 / 8659 of 10.05.2017).
Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation are relied on for non-payment of insurance premiums due to an underestimation of the base for them. If the company has calculated the insurance premiums correctly, but is in no hurry to pay them, then only penalties will be charged for the delay.
Fine under Art. 120 of the Tax Code of the Russian Federation for gross violation of objects of taxation, income and expenses also applies to the contribution base. Accordingly, for these gross violations, which led to an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles
How to properly pay penalties for late reporting
If there is still a delay in the delivery of the report, and a fine was charged, then it must be paidfor each type of insurance separately for the corresponding BSC:
- 182 1 02 02 010 06 3010 160 - for OPS;
- 182 1 02 02 090 07 3010 160 - at VNiM;
- 182 1 02 02101 08 3013 160 - for compulsory medical insurance.
- 22:30 x 1,000 = 733.33 rubles - in the Pension Fund of the Russian Federation;
- 5.1: 30 x 1,000 = 170 rubles - in the FFOMS;
- 2.9: 30 x 1,000 = 96.67 rubles - in the FSS of the Russian Federation.
How to fill in the "specification"
Clarification of personal data.Personal data reflected in section 3 "Personalized information about insured persons" of the calculation is updated based on the notifications received from the tax authorities: about clarification of the calculation, about the refusal to accept it, about the fact that the calculation is considered not submitted or the requirement to provide explanations.
The specified section (3) of the calculation is drawn up as follows:
For each individual for whom inconsistencies were identified, in the appropriate lines of subsection 3.1 of the calculation, the personal data reflected in the initial calculation are indicated. At the same time, in lines 190-300 of subsection 3.2, in the sign-places, "0" is put: the value "0" is used to fill in the sum indicators of the specified subsection, and in the rest of the sign-places of the corresponding field, a dash is put down;
For the same insured individuals, subsection 3.1 of the calculation is filled out with the indication of correct (current) personal data and lines 190-300 of subsection 3.2 of the calculation, if it becomes necessary to adjust individual indicators of subsection 3.2 of the calculation.
Clarification of other information.
Here you need to take into account the following nuances:
If not all insured individuals were included in the initial calculation, then section 3 with data on absent individuals is included in the revised calculation, and at the same time the indicators of section 1 of the calculation are adjusted;
If errors have crept into the initial calculation on the reflected information about the insured persons, then section 3 is again included in the "revision" with information regarding such individuals, in which "0" is indicated in lines 190-300 of subsection 3.2 of the calculation in all sign-places, and at the same time, the indicators of section 1 of the calculation are adjusted.
If it is necessary to make adjustments for individual insured persons of the indicators reflected in subsection 3.2 of the calculation, then the revised calculation includes section 3 with information regarding such individuals with the correct indicators in subsection 3.2 of the calculation, and if necessary (in case of a change total amount of calculated contributions), the data in section 1 of the calculation must be corrected.
Errors Detected by Inspectors
1. Inconsistencies of these workersMany refusals to accept calculations occur due to the discrepancy between SNILS, passport data and full name. workers. If it detects distorted data, the program automatically refuses to accept the calculation, sending a notification of errors to the taxpayer.
Some incorrect information on SNILS was transferred from the PFR base. Companies within 5 days in writing reported to the tax office of such errors, with the attachment of copies of supporting documents, and the inspectors manually made corrections to the database.
In other cases, enterprises themselves made mistakes when specifying information on insured persons. If this situation arises, an updated calculation is submitted, there is no penalty for incomplete or inaccurate information.
2. Inconsistency of the amount of contributions as a whole and for each employee
Line 061 in columns 3-5 of appendix 1 of section 1 of the calculation does not coincide with the sums of lines 240 of section 3 of the calculation for each month, respectively. V in this case also it is necessary to hand over the adjusted calculations.
3. Errors when comparing the indicators for calculating contributions and the 6-NDFL form
In most cases, the amounts of these reports should not be the same (for example, when paying dividends, paying for spa treatment).
In any case, the inspector has the right to demand an explanation of the revealed discrepancies between these calculations, and the accountant is obliged to provide them. If discrepancies have arisen due to an error, then you need to submit an updated calculation.
4. Problems with zero settlement
Questions arose about the delivery of the zero calculation. There are no rules in the Tax Code of the Russian Federation exempting payers of contributions from this obligation.
By submitting a zero calculation, the payer notifies the tax authorities that in the reporting period they did not make payments to individuals that are subject to insurance premiums. Failure to submit a zero calculation of insurance premiums will result in a fine of 1 thousand rubles for the organization and individual entrepreneur (clause 1 of article 119 of the Tax Code of the Russian Federation).
ARTICLE Zh.S. Selyanina, Advisor to the State Civil Service of the Russian Federation, 3rd class
12.09.2017, 19:45
Soon, all employers-insured will have to submit to the IFTS the calculation of insurance premiums for the 3rd quarter of 2017. Do I need to submit a zero calculation to the tax office? How to fill in the calculation with a cumulative total? How to complete the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show the benefits reimbursed and the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.
Who must pass the calculation for the 3rd quarter
The calculation of insurance premiums for the 3rd quarter of 2017 must be submitted to the IFTS by all policyholders, in particular:
- organizations and their separate subdivisions;
- individual entrepreneurs(IP).
The calculation of insurance premiums must be completed and handed over to all policyholders who have insured persons, namely:
- employees under labor contracts;
- performers - individuals under civil law contracts (for example, construction contracts or the provision of services);
- CEO being the sole founder.
Note that the calculation must be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not operate at all, does not charge payments to individuals and does not have movements in current accounts, then this does not cancel the obligation to submit the calculation of insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the IFTS (Letter of the Federal Tax Service of Russia dated 04/12/2017 No. BS-4-11 / 6940).
Terms of delivery of the calculation
Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (settlement) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).
Reporting periods for insurance premiums
The reporting period for insurance premiums is the first quarter, six months, nine months. Settlement period- calendar year (article 423 of the Tax Code of the Russian Federation).
The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (RSV) for the 3rd quarter must be submitted to the IFTS no later than October 31 (Tuesday).
Calculation form in 2017: what it includes
The calculation of insurance premiums must be filled out in the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551. This form has been in use since 2017. The composition of the calculation is as follows:
- title page;
- sheet for individuals who do not have the status of an individual entrepreneur;
- section # 1 (includes 10 appendices);
- section # 2 (with one appendix);
- section number 3 - contains personal information about the insured persons for which the employer makes contributions.
Organizations and individual entrepreneurs making payments to individuals in mandatory must include in the calculation of insurance premiums for the 3rd quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):
- title page;
- section 1;
- subsections 1.1 and 1.2 of Appendix 1 to section 1;
- Appendix 2 to Section 1;
- section 3.
In this composition, the calculation for the 3rd quarter of 2017 should be received by the Federal Tax Service Inspectorate, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated 12.04.2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and annexes. Let us explain the composition of the calculation in the table:
| Calculation for the 3rd quarter: which sections and who fills in | |
| Title page | Fill in all organizations and individual entrepreneurs |
| Sheet "Information about an individual who is not an individual entrepreneur" | Formed by individuals who are not individual entrepreneurs, if they have not noted their TIN in the calculation |
| Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3 | Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to September 30, 2017 |
| Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and individual entrepreneurs transferring insurance premiums at additional rates |
| Appendices 5 - 8 to Section 1 | Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system) |
| Appendix 9 to Section 1 | Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation |
| Appendix 10 to Section 1 | Organizations and individual entrepreneurs who paid income to students who worked in student teams from January 1 to September 30, 2017 |
| Appendices 3 and 4 to Section 1 | Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, associated with reimbursement from the FSS or payments from the federal budget) |
| Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
In what order should you fill in?
Start filling out the title page. Then create a section 3 for each employee you have in your 3rd quarter. After that, fill in the Appendices to Section 1. And last of all - Section 1 itself.
Delivery methods
Transfer the calculation of insurance premiums for the 3rd quarter of 2017 to the territorial tax office can be done in two ways:
Filling out the calculation for the 3rd quarter: examples
Most policyholders will complete the Q3 2017 premium calculation at in electronic format using special accounting software services(for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as provide examples and samples.
Title page
On the title page of the calculation of insurance premiums for the 3rd quarter of 2017, it is necessary, in particular, to indicate the following indicators:
Reporting period
In the "Settlement (reporting) period (code)" field, indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2017, the reporting period code will be "33".
IFTS code
In the field "Submitted to the tax authority (code)" - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the FTS website using the official service.
https://service.nalog.ru/addrno.do
Place of presentation code
For this code, show the digital value indicating the affiliation of the IFTS, to which RSV is surrendered for the 3rd quarter of 2017. The approved codes are presented in the table:
| Code | Where is the calculation for |
|---|---|
| 112 | At the place of residence of an individual who is not an entrepreneur |
| 120 | At the place of residence of an 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 in private practice |
| 124 | At the place of residence of a member (head) of a peasant (farm) economy |
| 214 | By location 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 foreign organization in Russia |
| 350 | At the place of registration of an international organization in Russia |
Name
Indicate the name of the organization or the full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.
OKVED codes
In the field "View code economic activity according to the OKVED2 classifier "specify the code according to All-Russian classifier types of economic activities.
Activities and OKVED
In 2016, the OKVED classifier was in force (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 3rd quarter of 2017.
Here is an example of a possible filling out of the title page as part of the calculation of insurance premiums (RSV) for the 3rd quarter of 2017:
Sheet: information about an individual
The sheet "Information about an individual who is not an individual entrepreneur" is filled out by citizens who pay for hired workers, if he did not indicate his TIN in the calculation. In this sheet, the employer indicates his personal data.
Section 3: personalized accounting information
Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for the 3rd quarter of 2017 must be filled in for all insured persons for July, August and September 2017, including those in favor of whom payments were accrued for the 3rd quarter of 2017 the framework labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: full name, TIN, SNILS, etc.
Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance... Here is an example of how to fill in section 3.
Example. Payments were made to a citizen of the Russian Federation in the 3rd quarter of 2017. The compulsory pension insurance contributions calculated from them are as follows:
Under such conditions, section 3 of the calculation of insurance premiums for the 3rd quarter of 2017 will look like this:
Note that for persons who have not received payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be completed (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).
Copies of section 3 of the calculation must be handed over to employees. Term - five calendar days from the date the person requested such information. Give each person a copy of Section 3, which contains only information about him. If you hand over the calculations in electronic formats, you will need to print paper duplicates.
Hand over the extract from section 3 to the person also on the day of dismissal or termination of a civil law contract. An extract must be prepared for the entire period of work starting from January 2017.
Appendix 3 to Section 1: Benefit Costs
In Appendix 3 to Section 1, record information on expenditures for compulsory social insurance purposes (if such information is not available, then the appendix is not completed, since it is optional).
In this application, show only the benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was calculated do not matter. For example, the benefit accrued at the end of September, and paid in October 2017, show in the calculation for the 3rd quarter. Sick leave benefits that are open in September and closed in October, reflect only in the calculation for the year.
Benefits at the expense of the employer for the first three days of the employee's illness should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).
As for the filling itself, the lines of Appendix 3 to section 1 must be formed as follows:
- in column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick leave, and in line 030 - maternity leave. For lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure for filling out the calculation).
- in column 2 reflect (clause 12.3 of the Procedure for filling out the calculation):
- in lines 010 - 031 and 070 - the number of days for which the benefit was accrued at the expense of the Social Insurance Fund;
- in lines 060 - 062 - number monthly benefits for child care. For example, if during all 3 quarters you paid benefits to one employee, put the number 9 on line 060;
- in lines 040, 050 and 090 - the number of benefits.
An example of the reflection of benefits. For 9 months of 2017 the organization:
- paid 3 sick leave. At the expense of the FSS 15 days were paid, the amount was 22,902.90 rubles;
- accrued to one worker the allowance for the care of the first child for July, August, September at 7,179 rubles. The amount of the benefit for 3 months was 21,537.00 rubles. The total amount of benefits accrued was 44,439.90 rubles. (RUB 22 902.90 + RUB 21 537.00).
Pension and medical contributions: subsections 1.1 - 1.2 of Appendix 1 to section 1
Appendix 1 to section 1 of the calculation includes 4 blocks:
- subsection 1.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance";
- subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance»;
- subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for selected categories payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation ";
- subsection 1.4 "Calculation of the amount of insurance premiums for additional social Security members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations. "
In line 001 “Payer's rate code” of Appendix 1 to Section 1, indicate the applicable rate code. In the calculation for the 3rd quarter of 2017, it is necessary to include as many annexes 1 to section 1 (or individual subsections of this annex) as the tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the specifics of filling in the required subsections.
Subsection 1.1: Pension Contributions
Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:
- line 010 - the total number of insured persons;
- line 020 - the number of individuals from whom you calculated insurance premiums in the reporting period (for the 3rd quarter of 2017);
- line 021 - the number of individuals from line 020 whose payments have exceeded the limit value of the base for calculating pension contributions;
- line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
- in line 040 reflect:
- line 050 - the basis for calculating pension contributions;
- line 051 - the base for calculating insurance premiums in amounts that exceed the maximum base size for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation).
- line 060 - amounts of calculated pension contributions, including:
- the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
- the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
- on line 061 - from a base that does not exceed the maximum value (876,000 rubles);
- on line 062 - from the base, which exceeds the maximum value (876,000 rubles).
Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).
Subsection 1.2: Medical Contributions
Subsection 1.2 - mandatory section... It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here's how strings are formed:
- line 010 - the total number of insured persons for the 3rd quarter of 2017.
- line 020 - the number of individuals from whom you calculated insurance premiums;
- line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
- on line 040 - the amount of payments:
- not subject to insurance premiums for compulsory medical insurance (Art. 422 of the Tax Code of the Russian Federation);
- the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount from clause 9 of Article 421 of the Tax Code of the Russian Federation.
Subsection 1.3 - fill in if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.
Calculation of contributions for incapacity for work and maternity: Appendix 2 to Section 1
Appendix 2 to Section 1 calculates the amount of contributions for temporary incapacity for work and in connection with maternity. The data is shown in the following breakdown: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, it is necessary to indicate the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:
- "1" - direct payments of insurance coverage (if there is a pilot FSS project in the region);
- "2" - credit system payments of insurance coverage (when the employer pays the benefits, and then receives the necessary compensation (or offset) from the FSS).
- line 010 - the total number of insured persons for the 3rd quarter of 2017;
- line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
- line 030 summarizes:
- line 040 - the amount of payments and other benefits in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).
- the amount of payments that are not subject to insurance premiums for compulsory social insurance(Article 422 of the Tax Code of the Russian Federation);
- the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount from clause 9 of Article 421 of the Tax Code of the Russian Federation;
On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.
Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if there is an appropriate license). If there are no such workers, indicate zeros.
Line 053 is filled out by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who carry out the types of activities specified in subparagraphs 19, 45-48, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9 of paragraph . 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then fill in zeros.
Line 054 is filled in by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments to such employees (except for citizens from the EAEU). If there is nothing of the kind - zeros.
On line 060 - enter the insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. However, do not include the allowance for the first three days of illness (letter from the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, then in it show the amounts that the FSS authorities reimbursed for sick leave payments, maternity benefits and other social benefits.
Show on line 080 only amounts reimbursed from the FSS in 2017. Even if they relate to 2016.
As for line 090, it is logical to use the formula to determine the value of this line:
If you have received the amount of contributions to be paid, in line 090 put the code "1". If the amount of the expenses incurred was more than the assessed contributions, then include the code “2” in line 90.
In some calculations on insurance premiums submitted to the IFTS in 2017, negative amounts of assessed premiums are indicated. Such data cannot be reflected on the individual personal accounts of the insured persons. In this regard, policyholders who have made such a mistake must submit an updated calculation. The FTS announced this in letters dated 23.08.17 No. BS-4-11 /, dated 24.08.17 No. BS-4-11 / Also, these letters inform that in line 090 the amount is always reflected in a positive value (that is, you cannot put minus). How, then, do you report that your benefit costs have exceeded your assessed contributions? To do this, you need to specify the appropriate line attribute. Namely:
- “1” - “the amount of insurance premiums payable to the budget”, if the amount calculated according to the above formula is greater than or equal to 0;
- “2” - “the amount of the excess of expenses for the payment of benefits over the calculated insurance premiums”, if the amount calculated according to the above formula is less than 0.
If the calculation contains negative values, the inspectors will demand to make the necessary changes and submit an updated calculation to the inspection.
Section 1 "Summary data on insurance premiums"
In section 1 of the calculation for the 3rd quarter of 2017, reflect the general indicators of the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also, in this section, you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.
Pension contributions
On line 020, indicate the BCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance, which must be paid for the above BCC:
- on line 030 - for the reporting period on an accrual basis (from January to September inclusive);
- on lines 031-033 - for the last three months of the settlement (reporting) period (July, August and September).
Medical contributions
On line 040, indicate the KBK for contributions to compulsory health insurance. Along lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:
- on line 050 - for the reporting period (quarter 3) on an accrual basis (that is, from January to September);
- on lines 051–053 for the last three months of the reporting period (July, August and September).
Pension contributions at additional rates
On line 060, indicate the BCC for pension contributions at additional rates. On lines 070–073 - the amounts of pension contributions at additional rates:
- on line 070 - for the reporting period (3rd quarter of 2017) on an accrual basis (from January 1 to September 30);
- on lines 071 - 073 for the last three months of the reporting period (July, August and September).
Supplementary social security contributions
On line 080, indicate the BCC for contributions for additional social security. On lines 090–093 - the amount of contributions for additional social security:
- on line 090 - for the reporting period (3rd quarter of 2017) on an accrual basis (from January to September inclusive);
- on lines 091–093 for the last three months of the reporting period (July, August and September).
Social security contributions
On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 - 113 - the amount of contributions for compulsory social insurance:
- on line 110 - for the 3rd quarter of 2017 on an accrual basis (from January to September inclusive);
- on lines 111-113 for the last three months of the billing (reporting) period (that is, for July, August and September).
For lines 120-123, indicate the amount of excess social insurance expenses incurred:
- on line 120 - for the 3rd quarter of 2017
- on lines 121–123 - July, August and September 2017.
If there was no excess of costs, then fill in zeros in this block.
When the calculation is not will be tested IFTS: errors
You cannot fill in at the same time:
- lines 110 and lines 120;
- lines 111 and lines 121;
- lines 112 and lines 122;
- lines 113 and lines 123.
With this combination, the calculation for the 3rd quarter of 2017 will not be checked by the Federal Tax Service Inspectorate. Control ratios calculation indicators are given in the letter of the Federal Tax Service of Russia dated 13.03. 2017 No. BS-4-11 / 4371.
You can also sample how to fill in the calculation of insurance premiums for the 3rd quarter of 2017 in Excel format.
Responsibility: Potential Consequences
For late submission of the calculation of insurance premiums for the 3rd quarter of 2017, the IFTS may fine the organization or individual entrepreneur by 5 percent of the amount of contributions that is payable (surcharge) based on the calculation. Such a fine will be charged for each month (full or incomplete) of delay with the submission of the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if the calculated contributions were paid in full on time, then the penalty for late submission of the calculation will be 1,000 rubles. If only part of the contributions is transferred on time, then the penalty will be calculated from the difference between the amount of contributions, which is indicated in the calculation, and actually paid (Article 119 of the Tax Code of the Russian Federation).
If, in the calculation of insurance premiums for the 3rd quarter of 2017, the total amount of contributions to pension insurance from the base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to the information on the amount of contributions to pension insurance for to each insured person, then the calculation is considered not submitted. Similar consequences arise in the event that false personal data identifying insured individuals is indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).
It is required to eliminate such inconsistencies within five working days from the date when the IFTS sends the corresponding notification in electronic form, or within ten working days if the notification is sent "on paper". If you meet the deadline, then the date of submission of the calculation, recognized initially not submitted (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation) will be considered the date of submission of the calculation of insurance premiums.
It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2/24123 indicated that the calculation of insurance premiums that was not submitted to the Inspectorate of the Federal Tax Service on time is not a reason for suspending operations on the accounts of the payer of insurance premiums. That is, one should not be afraid of blocking an account for being late with settlement for the 3rd quarter of 2017.
The revised calculation of insurance premiums is submitted when in primary form errors were made in the report. Corrections in such reports are made according to certain rules, according to which we will describe in this article.
Adjusted calculation of insurance premiums. Presentation rules
Organizations and individual entrepreneurs, upon detection of errors in the primary RSV, must make an adjustment and submit an updated report according to the rules of Art. 81 of the Tax Code of the Russian Federation. If the data for 2017 is adjusted, the report is submitted to the tax service, if for 2016 and the periods preceding it - to the Pension Fund.
Corrective calculations must be submitted in the form that was used at the time of submission of the primary report (clause 1.2 of the Procedure for filling out the RSV, approved by the Federal Tax Service of the Russian Federation by Order No. ММВ-7-11 / dated 10.10.2016 [email protected]- Procedure): for 2017 the RSV is specified on the KND 1151111 form, for 2016 and earlier, adjustments are made to the RSV-1 PFR.
The Procedure specifies the facts, upon detection of which the payer must correct the calculation:
- not reflection or incomplete reflection of information;
- errors that reduce the contributions payable.
It is also necessary to submit an updated RSV if the base has been recalculated for the previous period downward. The clearing amount is not reflected in the current period, because from October 2017, a report with negative amounts is considered to be inappropriate.
Filling in an updated calculation
The revised RSV differs from the primary one in that a note about the correction is made in certain fields. In the primary calculation on the title page, the number of the correction is set to "0", and the submission of the revision is reflected by the serial number of the modified report - 1,2,3, etc. For example, the number of the correcting PCB "1" means that the change is made for the first time. Line 010 of the third section of the report is filled in the same way.
The clarifying calculation is filled out taking into account the following provisions:
- all RSV sheets that were presented in the primary report are filled in, except for section 3, taking into account the changes;
- data on personalized accounting (section 3) is filled in only for individuals for whom the data is corrected;
- only new indicators are indicated (not the amounts by which the data of the primary report have decreased or increased, but new ones).
Correction of errors in the third section
If the errors in the primary RSV are not related to the recalculation of the contribution base, then the adjusted calculation must be submitted taking into account the situation. The personal data of the insured person was indicated incorrectly. Errors in the full name and SNILS are corrected as follows:
- In the "Correction number" field of section 3, the serial number of the clarification is put, in the lines full name and SNILS (subsection 3.1) data from the primary RSV are reflected, in subsection 3.2 a "two" is entered in lines 160-180 and "zero" in 190-300.
- At the same time, another third section with the correcting number "0" is filled in for the same insured individual, the correct full name and SNILS are entered in subsection 3.1, and the amounts are entered in subsection 3.2.
Errors in the following fields of subsection 3.1 are corrected in the usual way: TIN, date of birth of the individual, citizenship, gender, code of the type of identity document, its details, the sign of the insured person OPS, OMS and OSS.
Corrections in the indicated fields are made by including section 3 in the corrective calculation with the correct data and relevant indicators of subsection 3.2 - the correction number, except for "0", but the same serial number as in the primary RSV.
An extra employee is indicated in the calculation. In this case, the revision includes section 3, which contains information about extra individuals. In this section: the correction number is different from "0", in subsection 3.2 "zeros" are put down. At the same time, the data of section 1 are corrected.
The employee was not included in the calculation. In this situation, the correction contains section 3 with information about non-included individuals with a zero correction number (primary information). If necessary, the data in Section 1 are updated.
Deadlines for submitting adjustments
The insurers submit the primary calculation of insurance premiums to the Federal Tax Service on the 30th day of the month following the 1st quarter, six months, 9th month. and year (clause 7 of article 431 of the Tax Code of the Russian Federation). If the correction is submitted before the 30th, it is considered to be submitted on the day of delivery of the clarifying RSV (clause 2 of article 81 of the Tax Code of the Russian Federation).
The submission of an adjustment, in which the insurance premiums payable are increased, releases the policyholder from liability if the report is filed before the tax authority learned about the understatement of premiums or appointed on-site check for the clarification period. Prior to the submission of the amended report, the insured must pay the debt on insurance premiums and penalties (clauses 3, 4, article 81 of the Tax Code of the Russian Federation).
If the FTS found errors in section 3 of the primary RSV or found a discrepancy in the aggregate amount of contributions and contributions for insured persons, the report must be resubmitted within a specific time frame. When sending a notification about the need to adjust the calculation in electronic form, the deadline for submitting the report is 5 working days from the date of sending the notification, if it is sent on paper - 10 working days. The report with the specified errors is considered not submitted. To avoid a 5% penalty for each overdue month, the payer must meet the deadline for filing adjustments.
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