Tax payers are obliged every quarter to compile and rent a calculation of insurance premiums. But since a person is a imperfect being, a certain error may be allowed in the report. In this case, it becomes necessary to adjust the calculation of insurance premiums.
In what cases may need adjustment?
The adjustment of a single calculation for insurance premiums is necessary in the following cases:
- in the original sample of the report, errors were made or made inaccuracies, which caused the progress of the contribution amount;
- the report indicated the wrong data of employees of the company.
If the error was allowed in section 3 of the initial report, then in the correction report, it is necessary to make information only about those people in respect of which corrections are made.
In the case where the error was not allowed in Section 3, the adjustment of the declaration of insurance premiums consists of all sheets of the first report, not including section 3.
If the error made in the settlement report did not cause any reason to the state budget, Conduct the adjustment is the desire of the employer. Tax authorities in this situation do not have the right to demand to submit a corrected sample report.
In some cases, the error in the report may be only a technical problem. We are talking about tax services in which failures arose during data transfer from the Pension Fund in tax authority. As a result of failure in the database, there are no tax rooms SNILS Some employees.
The employer made a mistake in SNILS
If the error in SNILS was allowed by the fault of the organization, then it must be fixed in obligatory. For this, the accountant is obliged to provide a refined calculation option in which the adjustment number will be "001".
In this case, the adjustment of the calculation of insurance premiums will contain:
- Section number 1 with the same applications that were part of the initial calculation sample. Information in this section should be similar data from the first report.
- Appendix No. 3, the adjustment number of which will be "001". The application is filled with that employee, which has been listed incorrectly.
A photocopy of confirming documents should also be applied to the calculation adjustment. The list of such documentation includes:
- skan of insurance certificate;
- scanned copy of the passport;
- scan Certificate, which confirms the fact the assignment of the INN.
Adjustment of information is carried out only with respect to those subordinates, in the data of which errors were allowed. To adjust the calculation for other employees is not necessary.
The calculation did not include moms on maternity decrees up to 1.5 years
It happens that the accountant does not include in the 3 section of the collaborations that are on the decree. This error also needs to be corrected without fail.
In this case, the accountant is a correction calculation, the adjustment number of which will be "001". Adjustment of the calculation of insurance premiums 2017 will contain:
- 1 Section with applications that were part of the initial sample report. Data in this section should be similar to the information that were in the first report.
- 3 Section Dedicated to Mama on Decree. The adjustment number in this section must specify "000". In addition, string number 210 must be filled. Specify the data of other subordinates is not necessary.
The procedure for adjusting the calculation of insurance premiums against workers who took a vacation without saving wages, is similar.
Report on insurance premiums in 2017 needed to IFTS, and not in extrabudgetary funds. The tax authorities have developed a new form of calculation, replacing the former calculations of 4-FSS and RSV-1, it is necessary to apply it, starting with the reporting for the 1st quarter of 2017. The form and instructions for filling the calculation are approved by order of the FTS of 10.10.2016 No. MMB-7-11 / 551. In addition, new CBCs are used to pay insurance premiums.
More about a new form, as well as on the order of its filling with an example - in this article.
The procedure for calculating insurance premiums in 2017
Organizations and IP with employees must represent a new single settlement in the IFTS quarterly. The last day of the calculation is the 30th day of the month following the reporting period (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation). The first report on a new form should be passed no later than 2 May 2017, due to the transfer of dates due to the May holidays.
With an average number of more than 25 people, a single calculation should give up only in electronic form, the rest can serve it on paper. Please note that now the date of the calculation of contributions from 2017 is the same for all policyholders, regardless of the method of presenting the calculation.
Important: Calculation is considered non-submitted if the pension contributions for each employee in the amount do not coincide with the total value contributions of the FFR. After receiving notifications from the IFX, the insured has 5 days to eliminate the error, otherwise the fine cannot be avoided.
How to fill out the calculation of insurance premiums in 2017
The calculation consists of a title leaf and three sections. In turn, sections 1 and 2 include applications: in section 1 of them 10, in section 2 application only one. In mandatory, all policyholders hand over the following parts of the calculation:
- Title page,
- Section 1 containing summary data on insurance contributions to pay to the budget,
- Subsection 1.1 of Appendix No. 1 of section 1 - calculation of pension contributions,
- Subsection 1.2 of Appendix No. 1 of section 1 - Calculation of OMS contributions,
- Appendix No. 2 of Section 1 - Calculation of contributions to social insurance in case of temporary disability and due to motherhood,
- Section 3 - Personalized information about insured persons.
The remaining subsections and applications are presented if there is data for filling them.
The calculation is filled in rubles with a penny. In the unfilled cells are affixed. All words in the calculation lines are written in capital letters. A detailed line of completion of the calculation is approved by order of the FTS of the Russian Federation of 10.10.2016 No. MMB-7-11 / 551.
In Alpha LLC in the 1st quarter of 2017 are accrued insurance contributions With payments 1 employee, he is the leader. The organization works on USN and applies the main fare of insurance premiums.
Passed payout contributions Mikhailov I.P. amounted to 30,000 rubles per month. In January-March, insurance contributions for each month are credited:
FIU (22%) - 6600.00 rubles, OMS (5.1%) - 1530.00 rubles, social (2.9%) - 870.00 rubles.
The total amount of payments in Alpha LLC for the 1st quarter: 90 000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: PFR (22%) - 19 800.00 rubles, OMS (5.1%) - 4590.00 rubles, social in (2.9%) - 2610.00 rubles.
Fill out the sections of the calculation of insurance premiums in 2017, the example of which we consider will be more convenient in the following sequence:
- First fill personalized partition information 3. This section is filled in all insured persons and includes information for the past 3 months. In our case, the information is filled with one employee, but if insured persons are greater, then the number of information in the calculation should correspond to their number.
- The next step will be filling subsection 1.1 Appendices 1 section 1 According to pension contributions: we summarize and transfer the data of the chants from section 3. Remember that all indicators of personalized information in the amount must coincide with the indicators of subsection 1.1. Our example is simplified and the employee is only one, so we simply transfer it indicators from section 3.
- Next fill subsection 1.2 Annex 1 section 1 According to contributions to the OMS. Indicators of insurance premiums on the Family Reflects only in this section of the calculation.
- Insurance contributions regarding the joints are calculated in appendix 2 Section 1. If in estimated period There were costs of social insurance (hospital, benefits), it should be reflected in Appendix 3 to section 1, which means the line 070 of Appendix 2 of section should be filled out. 1. In our example there were no such expenses, therefore Appendix 3 is not fill.
- By filling out the sections for each type of contributions, the last fill consolidated section 1.. This indicates the amount of insurance premiums to pay to the budget. Please note that the CBC, indicated by lines 020, 040, 060, 080 and 100, until 2017 is not yet approved, so in our example, the codes of 2016 are indicated in which the first 3 digits are replaced by 182, which means payment in the FTS.
- In conclusion, notice all the filled sheets of calculation and indicate their number in a special line of the title page. Under each section, we will put the signature of the head and the date.
Single calculation of insurance premiums. Sample fill
Section 1. Free data on the obligations of the payer of insurance premiums.
Appendix 1. Calculation of amounts of insurance premiums for compulsory pension and health insurance To section 1.
Appendix 2. Calculation of amounts of insurance premiums for compulsory social insurance In case of temporary disability and due to maternity to section 1.
Section 3. Personalized information about the insured persons.
An error in the calculation of insurance premiums can lead to inclination of the payment amount to the budget. In this case, it is adjusted for the calculation of insurance premiums. See how to fill out and pass the refined RSV.
Accounting for insurance premiums: when the adjustment required
If the insured in the already named insured contribution report revealed an understatement of the amount of payment, a clarification will be required (paragraph 1 and 7 of Art. 81 of the Tax Code of the Russian Federation). It is not even negotiated. Of course, it is possible to sit and wait for the check, but then, when I detecting inaccuracies during the checks, you still face a fine. And so you can simply pay an arrears, adding penalties to it.
If the error led to the overpayment, the correction document is the right of the company.
In some cases, even if the amount of accrued contributions in the calculation is correct, adjustment is the need. True, as such correction reports in such situations is not served. This will be the primary reporting. The fact is that with the listed errors listed, the calculation is generally considered initially non-submitted (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation):
- section 3 contains unreliable personal data of the physical;
- errors in the numeric parameters of section 3 (in the amount of payments, bases, contributions) are made;
- the amount of numerical indicators of sections 3 for all individuals does not coincide with the data on the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
- the amount of contributions for compulsory pension insurance (based on the base not exceeding limit value) In sections 3 for all employees are not equal to the amount of contributions to this type of insurance on the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.
As you can see, all such cases are associated with personal information of the workers who are contained in the "insurance" reporting.
Accounting for insurance premiums: where the adjustment is served
If in 2018 you found mistakes in the "insurance" reporting for the periods before January 1, 2017, submit updated forms of RSV-1 of the FIU and 4-FSS to the territorial departments of the funds. it Pension Fund and the Social Foundation, respectively (Art. 23 Federal Law from 07/03/2016 № 250-ФЗ).
During the periods since 2017, clarified calculations submit to the IFX in a new form, which operated in the corrected period.
What order is adjusted
Information on how to fill out and pass adjustments to contributions can be found in the order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected]which approved the form of calculation itself. As well as the order of its fill.
General Common Rule: When drawing up an ERSV adjustment, it is necessary to use the form of a form that operated in the corrected period (paragraph 5 of Art. 81 of the Tax Code of the Russian Federation). Such an order, we recall, acts in relation to all of all reporting forms for the IFTS. While since 2017 is one form from the above order.
In the report for the current period, the results of the recalculation do not reflect (Letter of the Federal Tax Service of Russia of August 24, 2017 No. BS-4-11 / 16793).
If the clarified is submitted due to the understatement of the taxable base and in the end - the amounts of insurance premiums to payment, then first, before the pre-installations, it is necessary (paragraph 3 and 4 of Article 81 of the Tax Code of the Russian Federation):
- list the amount of non-payment to the budget;
- pay pen. These are considered according to the rules of the General Article 75 of the Tax Code of the Russian Federation. That is for every day delay in payment. At the same time, if the arrears occurred after September 30, 2017, the delay over 30 days are calculated based on the 1/150 refinancing rate from the sum of arrears, as in the first 30 days. In the case when the rational is small, namely less than 30 days, or if arrears arose until October 1, 2017, the penalty is considered based on the 1/300 refinancing rate.
As reflected adjustment
First of all by title page Blanca reflect what you are supplied to the clarified. To do this, in the "Corrective number" field, place not "0-", as usual. And the number of work on errors: "1-", "2-", etc. - Depending on how this is the adjustment. For example, "1-" means that the initially shared calculation is specified for the first time.
The correction number is indicated not only on the tituer, but also on line 010 of section 3. It is important not to forget this moment. Moreover, the adjustment of this section is filled in a refined calculation exclusively on those individuals for which edits are made. That is, if it was originally indicated in Section 3 in Section 3, it was true that this section does not seem to be at all.
This facilitates the delivery of clarifying due to the progress of the amount of contributions, otherwise their view would be enough "volumetric" business. The remaining previously donated sheets are represented as part of the clarifying, regardless of whether changes are made in them or not.
Accounting for insurance premiums: Adjustment in section 3
Separate letters of the Federal Tax Service of Russia are devoted to the adjustment of section 3 ERSV. For example, from 06/28/2017 No. BS-4-11 / [Email Protected] and from 07/18/2017 No. BS-4-11 / [Email Protected] See these sources in order not to get confused in the editing of those or other lines. Moreover, situations here are many.
For example, if there was an error in personal data, then for each physical lance, in respect of which the oversight is allowed, in the respective lines of subsection 3.1. Give personal data from the initial calculation. In line 190-300 subsection 3.2, everywhere, post "0". Under the same staff, fill in Subsection 3.1 with the correct personal data and 3.2 of the calculation, 190-300.
In the case when the initial report forgot to specify someone, to refined, enable Section 3 with information about these employees. Also adjust the indicators of section 1.
If, on the contrary, initially indicated unnecessary people, to refined, turn on Section 3 with data according to these salines and in line 190-300 subsection 3.2, see the "0" everywhere. At the same time correct Section 1 of the calculation.
Accounting for insurance premiums: what time do you need adjustment
The primary ERSV is fed no later than the 30th day of the month following the reporting period (clause 7 of Art. 431 of the Tax Code of the Russian Federation). In 2018, taking into account the transfer of deadlines due to weekends and holidays, these are the following dates:
- for the first quarter of 2018 - May 3;
- half of 2018 - July 30;
- 9 (nine) months - October 30;
- 2018 year - January 30, 2019.
Any embossing in the calculated calculation can be detected both to 30-goshis, and after this date. Accordingly, the clarified can be sent and before the occurrence of deedline, established for reporting. Then the report is considered to be submitted on the day of the refinement (paragraph 2 of Art. 81 of the Tax Code of the Russian Federation).
In case of errors in personal data (section 3), the form is required to be required within specific time. This is needed on time 5 (five) working days from the date of the tax inspection date of the notification in electronic form or 10 (ten) working days from the date of sending it on paper (clause 7 of Art. 431 of the Tax Code of the Russian Federation). Note: The term is considered from the date of sending the requirement from the IFTS, and not its receipt by the insured. The fact is that with "personalized errors, the initial calculation is not considered presented, therefore, a special procedure has been established for such cases. Only subject to the above time - 5 or 10 business days (depending on the reporting method) - the insured will be exempted from liability.
Service allows you to:
- Prepare a report
- Shape file
- Test mistakes
- Print report
- Send via the Internet!
The form and procedure for filling the new calculation of insurance premiums (do not confuse with RSV-1) approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] "On approval of the form of calculation of insurance premiums, the order of its completion, as well as the format of the presentation of the calculation of insurance premiums in electronic form."
This form united indicators from 4-FSS, RSV-1, RSV-2 and PB-3. And, as reported by the representatives of the FTS in a letter from 19.07.2016 No. BS-4-11 / [Email Protected]She removed extra and duplicate indicators from the contribution report.
Automatic and manual filling out of this form is implemented in all Buxoft programs, including a block of salary and frames, as well as in the Buxoft online service.
Who and where provides calculation of insurance premiums
The calculation should provide in the Federal Tax Service Patters of insurance premiums:
- persons who produce payments and other remuneration to individuals. Namely, organizations, their separate divisions, IP and others individualswho are not entrepreneurs;
- chapters of peasant (farmer) farms.
Which tax inspectorate to send the calculation of contributions?
Organizations pass new form of RSV. 2018 in the IFTS on the place of its location. Their separable units at the location of these divisions. And individuals (including IP) at their place of residence.
How to pass the calculation of insurance premiums
- In electronic form.
It is convenient and fast. Therefore, it is entitled to do everything. And those who have a number of 25 people and more pass only on TKS.
Do I need to take into account when calculating the number of those who are paid income, not taxable contributions? Yes need. Liberation for them in law is not spelled out.
- On paper in the old manner, personally bringing the calculation into the tax inspection or sending it to the postal deposits with the description of the investment.
This method of filing is allowed if the average number of fees payer is less than 25 people. Print the calculation, in this case, is better one-sided seal, but to be copped with a clip. Since the report bonded by the stapler or printed bilateral seal may not accept.
Note: For the presentation of the calculation of insurance premiums on paper, if necessary to submit to electronic formmay finf by 200 rubles. (Art. 119.1 of the Tax Code of the Russian Federation as amended by Federal Law of 03.07.2016 243-FZ).
Term of submission of calculation for insurance premiums 2018
Instructions in filling the RSV. 2018 in new form
All the basic rules that need to be taken into account in the preparation of the report are spelled out in the "order of filling out the calculation of insurance premiums", approved in the order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected]
Download Blank Calculation for Insurance Contributions in the FTS 2018
Form new form Calculation of insurance premiums approved by order of the Federal Tax Service of Russia of 10.10.2016 N MMB-7-11 / [Email Protected] (Applied from the presentation of the calculation of insurance premiums for the first quarter of 2017).
Blank calculation of insurance premiums of the RSV for 2018
Download sample calculation form in MS Excel \u003e\u003e
Where and in what case to file "clarified" on insurance premiums 2018
Submit a new payment calculation is needed in the IFTS. At the same time, the adjusting report on insurance premiums will be taken in form, relevant for the estimated period, on which changes are made.
For example, "clarified" on insurance premiums for the 1st quarter of 2018 are submitted on the form of calculation of insurance premiums for 2018. And the adjustment of these payments for the first 9 months of 2016 is in the form of RSV-1 (or 4 FSS, RSV-2, RV-3, depending on the type of contributions).
In which case is required to clarify the contributions?
As for the other reports in the tax, the obligation to submit an adjustmental calculation for insurance premiums occurs if: a mistake has been discovered that entails an understatement of the amount of insurance premiums that you need to pay; The report does not correctly filled out personal information; Or identified the fact that it is not reflected or the incompleteness of reflection of information in the calculation.
At the same time, the "clarified" on contributions is better to submit without waiting for notifications from the IFX to eliminate the error in the calculation or assignment of checks on contributions. It will save from extra penalties and penalties (Art. 81 of the Tax Code of the Russian Federation as amended by Federal Law of 07/03/2016 №243-ФЗ).
If other errors or bugs are identified in the calculation (for example, the amount of contributions to payment), then the refined calculation of the contribution charger is entitled to provide, but not required. And it will not be fined for such errors. But when reconciling the calculations and obtaining a certificate about the absence of debt, problems may arise.
From this article you will learn when you need to take a refined calculation of insurance premiums and how it is done.
If the employer has discovered the employer after passing the main calculation that the amount of contributions to payment is understated in it, it is necessary to send a refined calculation. It is issued on the letterhead, which was valid in the period for which the main calculation was surrendered.
With certain discrepancies in the report, it is considered non-submitted, and therefore the insured must prepare and pass a new version of the main calculation that will not be considered adjustable:
In the third section, incorrect personal data of the employee are indicated;
There are errors in the sum of the third section;
Indicators for all insured in the third section in the amount do not coincide with the indicators by the company as a whole from subsections 1.1 and 1.3 of the first section.
Filling a corrective calculation of insurance premiums
Official information on filling the correctional calculation is contained in the order of the Federal Tax Service of Russia No. MMB-7-11 / [Email Protected]from 10.10.2016
On the title page it should be noted that the calculation is adjusting. In the "Corrective number" field, you need to specify "--1" if the report is fixed for the first time, "--2", if secondary, etc. Accordingly, when passing the primary primary calculation in this field will stand the value "--0".
A similar adjustment number should be in line 010 of the calculation section 3, where the personified data is given for each insured employee.
What sections of the calculation of insurance premiums are filled with adjustment
All sheets that were filled in the first, error report.
Exception - Personified data in Section 3. This section needs to be filled only on those insured persons for which there were errors in the main calculation and the specified data is provided. In the insured staff, in the information on which there was no error in the initial calculation, section 3 of the correction report is not necessary.
When filling out the section 3 of the adjustment calculation, you need to be guided by the methodological explanations of the federal Tax Service The Russian Federation, given in the letter dated June 28, 2017 N BS-4-11 / [Email Protected] "On the provision of refined calculations."
Term of delivery adjustment
According to Article 81. Tax Code RF Organization or entrepreneur can avoid penalties for the undertaken in the main report, if until the error finds the tax inspectorate or before it is appointed exit Check According to contributions, do the following:
1. To give a refined calculation of insurance premiums to the Tax Inspectorate.
2. Pay the missing amount.
3. Pay interest.
If the policyholder received a notice from tax Inspection that the report is considered non-submitted due to errors in data from section 3 or discrepancies between pension contributions In general, the organization and amount of contributions for each employee must pass a new calculation on the following dates:
1. Within 5 days from the date of sending notifications in electronic form.
2. Within 10 days from the date of sending notifications in paper form.
Such deadlines are provided for in paragraph 7 of Article 431 of the Tax Code of the Russian Federation.
If a individual entrepreneur Or a firm will be put in this time, the date of the calculation will be considered the day when the policyholder passed the first, incorrect version. Otherwise, the policyholder is waiting for a penalty for late granting calculation.
Penalties
Per understandable delivery The report provides a fine of 5 to 30% of the amount specified in the calculation, 5% for each complete or particular month delay. The minimum amount of the fine is 1000 rubles.
If the policyholder paid due fees in time, but late with the report, then he is charged only a minimum penalty.
Fill out the calculation and other reports are conveniently in the service. Reporting documents are formed using an electronic wizard, which accompanies each action to the prompts.
Ready report you can immediately sign electronic signaturewhich we will release for free and send to the right instance. The status of the submitted statement you will see in personal Cabinetand you can make adjustments in time if the report does not accept.
The service will relieve you from reporting problems.
