Employers must submit a single calculation for insurance premiums no later than the 30th day of the month following the billing/reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). First this reporting for rent based on the results of the first quarter of 2017.
In 2017, this calculation must be submitted within the following deadlines:
Calculation of insurance premiums for 2017 must be submitted already in 2018 - no later than 01/30/2018.
Deadline for 4-FSS
The deadline for submitting reports to the Social Insurance Fund depends on the method of submission (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):
- no later than the 20th day of the month following the billing/reporting period - when submitting a calculation on paper;
- no later than the 25th day of the month following the billing/reporting period - when submitting the calculation electronically.
Read about which employers are required to submit 4-FSS electronically. In it you will also find the deadlines for submitting 4-FSS in 2017.
Deadlines for submitting reports to the Pension Fund in 2017
Employers in the Pension Fund of Russia last time reported on insurance premiums at the beginning of 2017, submitting RSV-1 for 2016 in February (no later than February 15 - on paper, no later than February 20 - in electronic form). In 2017, you no longer need to submit any reports on insurance contributions to the Pension Fund.
However, do not forget about other reporting that employers are required to submit to the Pension Fund. So, in 2017, they must submit monthly information about insured persons (SZV-M). The deadlines for submitting SZV-M are discussed.
the 25th of October. Federal tax service submitted for registration to the Ministry of Justice new calculation on insurance premiums. The report form was approved by Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016.
- Title page;
- Section 1 – for data on assessed contributions;
- Section 2 – for peasants and farms;
- Section 3 – to reflect personalized accounting of insured persons.
There are 10 attachments to the first section of the form. They indicate contributions to the Pension Fund, Social Insurance Fund and benefits costs. Three applications are designed to confirm eligibility for a reduced rate.
This report will need to be submitted quarterly no later than the 30th day of the month following the reporting period, and it does not matter in what form the report is submitted - electronically or on paper.
in 2017
In 2017, you will need to submit 4 reports. One report will need to be submitted to the Federal Tax Service and the Social Insurance Fund, two reports to the Pension Fund of the Russian Federation.
IN tax office instead of forms RSV-1 and 4-FSS you will have to submit single calculation for insurance premiums (except for injuries).
Deadlines for submitting reports in 2017
Reporting on contributions in 2017 to the Federal Tax Service will be quarterly; it will need to be submitted no later than the 30th day of the month following the reporting period. Thus, the reporting deadlines are as follows:
- You must report for the first quarter no later than May 2, 2017 (since April 30 is a day off).
- Tax authorities are waiting for the report for the second quarter until July 31 (July 30 is a day off).
- For the third quarter, reporting on contributions must be submitted no later than October 30.
- Reports for the fourth quarter must be submitted no later than January 30, 2018.
Reporting on contributions in 2017 to the Social Insurance Fund
The form for calculating contributions for injuries is also approved by the Social Insurance Fund. The name of the form remains the same - 4-FSS, but the calculation itself has changed. Only contributions for injuries remained for the Social Insurance Fund. Accordingly, contributions for temporary disability and maternity were removed from the Form 4-FSS report. The new form was approved by order of the FSS of Russia No. 381 dated September 26, 2016.
The reporting deadlines will remain the same. That is, paper reporting on contributions for injuries will need to be submitted by the 20th day of the month following the reporting period. In electronic form - until the 25th day of the month following the reporting period.
Reporting on contributions in 2017 to the Pension Fund
You will need to submit two reports to the Pension Fund.
The first is a monthly report on form SZV-M– this report is required for submission from April 2016. It is represented by all organizations and entrepreneurs who employ employees under labor and civil contracts, payments under which are subject to insurance contributions.
In 2017, a report in the SZV-M form will need to be submitted no later than the 15th day of each month.
Second - new report, which all companies and entrepreneurs must submit once a year - before March 1st. That is, for the first time this report will need to be submitted on March 1, 2018.
The form of the report itself and the procedure for filling it out have not yet been approved.
We will tell you more about this reporting later, so subscribe to our website so you don’t miss anything.
For a clear idea of when and where to submit reporting on contributions in 2017, we will summarize the information in tabular form.
Since 2017, the structure of administration of insurance premiums in the Russian Federation has been changing, control functions have been transferred from funds to the Federal Tax Service. In this regard, reporting on insurance deductions is changing, what forms need to be submitted in 2017, and links to download current report forms.
The Federal Tax Service has transferred contributions to compulsory health insurance at all tariffs, contributions to compulsory health insurance, and contributions to compulsory health insurance for insurance in connection with maternity and disability. The Social Insurance Fund retains control over contributions to OSS for injuries.
Reporting is simplified - previously it was necessary to submit a report for each type of contribution to a separate fund, fill out different shapes reports RSV-1, 4-FSS, RSV-2. In the new calculation form, which must be submitted to the Federal Tax Service, the data from these forms are combined into one form.
What reports must be submitted for 2016?
- RSV-1 in the Pension Fund of the Russian Federation in relation to pension and medical contributions;
- 4-FSS in FSS regarding social contributions.
You can see information about reporting on insurance premiums in 2016 and the deadlines for submitting reports and forms.
Payment of contributions in 2017 must be made to the Federal Tax Service, indicated in the clause.
Reports on contributions in 2017
Reporting on insurance premiums under the new rules must be submitted for the first time in the 1st quarter of 2017.
Reporting includes:
- To the Pension Fund of Russia - containing information about the insured persons, is submitted by the 15th day of each month for the past month. The current form is contained in Government Decree PFR 83p dated 02/01/16;
- To the Social Insurance Fund - form 4-FSS is submitted 4 times a year, which provides data for calculating social contributions for injuries (NS and PF), the submission deadlines remain the same - the 20th day for paper calculations, the 25th day of the next month for electronic ones . The new form 4-FSS can be found in the appendix to the order of the FSS of the Russian Federation 381 dated September 26, 2016;
- in the Federal Tax Service - a new form of calculation for insurance premiums, form according to KND 1151111, approved by Order of the Federal Tax Service MMV-7-11/551@ dated 10.10.2016, the deadline for submitting the calculation is until the 30th day of the month following the period, periods are recognized as 1 quarter, half a year , 9 months and 1 year.
For 2017 you will also need to submit a new report on insurance experience employees, the form will be approved later, it will need to be submitted for the first time in 2018.
Since 2017 insurance premiums(except for contributions “for injuries”) are administered by tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016).
Unified calculation of insurance premiums: form
You can download the insurance premium calculation form for free in the system Consultant Plus .
Calculation of insurance premiums 2018/2019: reporting composition
The calculation of insurance premiums consists of title page and three sections:
- Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes calculations for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
- Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
- Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).
Employers (who are not heads of peasant farms) in mandatory present:
| Who represents | Composition of calculations for insurance premiums |
|---|---|
| All employers without exception | - title page; - section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; — section 3 |
| Employers paying contributions at additional rates and/or applying reduced rates | Title page; Section 1; Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; |
| Employers who incurred expenses in connection with the payment of mandatory security social insurance in case of temporary disability and in connection with maternity | Title page; Appendix No. 3 to section 1; — section 3 |
Unified calculation of insurance premiums 2018/2019: filling out procedure
You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. We'll stop at general requirements to fill out this calculation:
- When filling out the calculation, you must use black/violet/blue ink;
- text fields are filled in printed capital letters. If the calculation is prepared on a computer and then printed, then when filling out the calculation you must use Courier New font 16-18 points;
- Calculation pages must be numbered consecutively, starting from the title page. The page number is written as follows: for example, “001” for the first page, “025” for the twenty-fifth;
- fields are filled in from left to right, starting from the leftmost familiarity;
- cost indicators are reflected in rubles and kopecks;
- in the absence of any quantitative/sum indicator, “0” is entered in the corresponding field; in other cases, a dash is entered.
When filling out the calculation and preparing it for delivery, the following is prohibited:
- correction of calculation errors by means of a corrective or similar means;
- double-sided printing of calculations;
- fastening sheets leading to damage to the calculation.
Codes in a single calculation for insurance premiums
Almost any reporting contains coded information. For example, reporting/tax period code. And, as practice shows, accountants have difficulty entering certain codes. Therefore, we have dedicated codes indicated in the unified calculation of insurance premiums.
Unified calculation: reporting and billing periods
The reporting periods are the first quarter, half a year and 9 months, and the billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).
Deadlines for submitting a single calculation of insurance premiums
The calculation must be submitted no later than the 30th day of the month following the reporting/billing period (Clause 7, Article 431 of the Tax Code of the Russian Federation).
In 2019, the calculation must be submitted within the following deadlines:
In what form should a unified calculation of insurance premiums be presented in 2019?
Employers whose average number of individuals in whose favor payments were made for the previous reporting/settlement period exceeds 25 people are required to submit a unified calculation of insurance premiums in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).
Other employers can submit calculations on paper:
- submitting the payment in person to the Federal Tax Service (this can be done by the head of the organization/individual entrepreneur or another person with the appropriate power of attorney);
- by sending the payment by mail with a list of the contents and notification of delivery.
Responsibility for late submission of a single calculation for insurance premiums
If you fail to submit a calculation based on the results of reporting periods or a year on time, the fine will be 5% of the unpaid amount. fixed time the amount of insurance premiums subject to payment/additional payment based on this calculation of contributions, for each full/incomplete month of delay, but not more than 30% of this amount and not less than 1000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).
By the way, for late submission of calculations, tax authorities can not only impose a fine on the policyholder, but also block bank accounts(Clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
Errors in the unified calculation of insurance premiums
The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).
The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.
As for section 3, it is included in the updated calculation only in relation to those insured persons whose information is corrected/added.
Which calculation is considered not presented?
The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):
- section 3 contains false personal data of an individual;
- there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
- the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for 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 to compulsory pension insurance (based on a base not exceeding limit value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.
Calculation of insurance premiums: separate divisions
If the organization has separate units, vested with the authority to pay income to employees/other individuals, then these OPs must submit calculations for insurance premiums to the Federal Tax Service at their location (clause 7 of Article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the separate division has a separate balance sheet and its own current account.
Keep in mind that the OP has been vested with the above powers, it is necessary to inform the tax authorities (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated September 14, 2016 No. BS-4-11/17201, Letter of the Ministry of Finance dated 05/05/2017 No. 03-15-06/27777). The organization has a month to do this from the date the OP is vested with the appropriate powers.
You can read more about filling out insurance premium calculations.
The form and procedure for filling out the new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format submission of calculations for insurance premiums in electronic form."
This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11/12929@, it removed unnecessary and duplicate indicators from the contribution report.
Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Bukhsoft Online service.
Who provides insurance premium calculations and where?
Payers of insurance premiums must provide the calculation to the Federal Tax Service:
- persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and others individuals who are not entrepreneurs;
- heads of peasant (farm) households.
Which tax office should I send the Contribution Calculation to?
Organizations rent out new RSV form 2018 at the Federal Tax Service at its location. Their separate units at the location of these units. And individuals (including individual entrepreneurs) at their place of residence.
How to submit a calculation of insurance premiums
- In electronic form.
It's convenient and fast. Therefore, everyone has the right to do this. And those who have 25 people or more take the test only according to the TKS.
Is it necessary to take into account when calculating the number of those persons to whom income is paid that is not subject to contributions? Yes need. The law does not provide for their release.
- On paper the old fashioned way, by personally bringing the calculation to the tax office or sending it by mail with a list of the contents.
This method of filing is permitted if the average number of contributors is less than 25 people. In this case, it is better to print the calculation using one-sided printing and fasten it with a paper clip. Since a report stapled or printed with double-sided printing may not be accepted.
Note: For submitting a calculation of insurance premiums on paper, if it was necessary to submit to electronic form, can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended. Federal Law dated 07/03/2016 243-FZ).
Deadline for submitting calculations for insurance premiums 2018
Instructions for filling out the RSV 2018 according to the new form
All the basic rules that need to be taken into account when drawing up a report are specified in the “Procedure for filling out calculations for insurance premiums”, approved in the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.
Download the form for Calculation of insurance contributions to the Federal Tax Service 2018
The form of the new form of Calculation of Insurance Premiums was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (applied starting from the submission of calculations of insurance premiums for the first quarter of 2017).
Calculation form for insurance premiums on the DAM for 2018
Download a sample calculation form in MS Excel >>
Where and in what case to submit a “clarification” on insurance premiums 2018
You need to submit a new Calculation of Contributions to the Federal Tax Service. In this case, the corrective report on insurance premiums will be accepted in the form relevant for the billing period for which changes are made.
For example, we submit a “clarification” on insurance premiums for the 1st quarter of 2018 using the Calculation of Insurance Premiums for 2018 form. And the adjustment of these payments for 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 what cases is the contribution clarification required?
As with other reports to the tax office, the obligation to submit an adjustment Calculation for insurance premiums arises if: an error is discovered that results in an underestimation of the amount of insurance premiums that must be paid; personal information is not filled out correctly in the report; or the fact of non-reflection or incomplete reflection of information in the calculation is revealed.
In this case, it is better to submit a “clarification” on contributions without waiting for a notification from the Federal Tax Service about the elimination of an error in the calculation or the appointment of an audit on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).
If other errors or clerical errors are identified in the calculation (for example, the amount of contributions payable is overestimated), then the payer of contributions has the right, but is not obliged, to provide an updated calculation. And there will be no fines for such mistakes. But problems may arise when reconciling accounts and obtaining a certificate of no debt.
