End of 3rd quarter. Deadline for submitting statistical reports. Calculation of contributions

Time is a very significant resource that is always in short supply. There's never enough of it. You always want there to be more of it.

People who know how to properly distribute this resource achieve a lot in their lives. Those who do not value time and waste it rarely achieve serious success. In order to complete any task on time, you need to set a certain period of time during which it can actually be completed, and stick to it. established deadlines. Only by setting specific goals for yourself can you achieve your goals. What could be the time period? It can be different: a week, a month, a half-year, a year, etc. In this article we will talk about such a period as a quarter.

What is a quarter? How many months are there in each quarter?

Translated from Latin, this word means “quarter”. Accordingly, a quarter is ¼ of a year. Thus, it becomes clear that we have only four quarters in a year. Knowing that a year consists of twelve months, you can calculate the number of months in one quarter. How many months are there in each quarter of the year? Through simple mathematical calculations we arrive at the following: 12 / 4 = 3. In total, we have 4 quarters in a year, each of which has three months. Quarters are numbered with Latin numerals. In English-speaking countries, this time period is indicated by Arabic numerals. Each of them is preceded by the letter Q.

What are the months in each quarter?

The year has a similar division into seasons. There are also four of them, each lasting three months. However, there are differences between quarters and seasons. Seasons represent the seasons of the year. There are four seasons in total: winter, spring, summer and autumn.

However, the winter season does not begin with the beginning of the year. The first month of winter is the last month of the year - December. The quarter is characterized by division from the beginning of the year. That is, the first quarter begins on January 1. Further, both in seasons and in quarters, the months are counted in order.

This way we can find out which months are in the first quarter. These are January, February and March. The total is 31 + 28 (29) + 31 = 90 (91) days in the first quarter of the year. The number of days can only change in the first quarter, because February does not have 28 days in a leap year, but once every 4 years it consists of 29 days.

Q2 - what months are these? The second quarter of the year includes the next three months - April, May and June. Total number of days: 30 + 31 + 30 = 91. This number of days is constant from year to year.

Q3 - what months are these? July, August, September - these are the three months that make up the third quarter of the year. Total number of days: 31 + 31 + 30 = 92.

And finally, the last quarter of the year consists of the following months: October, November and December. total amount days: 31 + 30 + 31 = 92.

Why is this division of the year necessary?

Typically, the “quarter” period is used in those institutions where it is necessary to prepare reports, for example in statistics or accounting.

This division allows you to bring documentation into the system, correctly draw up plans and monitor their implementation. The annual report, of course, is very important, but until the whole year has passed, quarterly reporting allows you to track how timely the assigned tasks are being accomplished. This makes it possible to adjust their implementation in time, if necessary, in order to reach the desired indicators at the end of the year. Reports are executed once a quarter. How many months it takes to complete a particular task determines the number of quarters allocated to each goal.

In the word "quarter" the stress falls on the second syllable. However, many people pronounce this word incorrectly, emphasizing the first syllable. You need to remember how to pronounce it correctly so as not to look illiterate.

Previously, in Soviet times, the quarterly year began in October. This fact caused confusion in the documentation, so this practice was soon abandoned.

Since at the end of each quarter, as a rule, employees of accounting, statistics and other organizations have to make a report, this period of time is also called the reporting period, as well as the tax period.

The word "block" can refer not only to a period of time, but also to a row of houses between two intersections on a street.

Conclusion

In this article, we found out what a quarter is, how many months are in each quarter, etc. This knowledge will be useful primarily to employees of those organizations where quarterly reporting is prepared. It would also do well for people not involved in reporting periods to know this information to broaden their horizons. Division into quarters is a worldwide practice. It allows you to intelligently plan time for performing various tasks in order to achieve your goals. Only those who schedule their time minute by minute, set specific tasks for themselves and control their implementation are able to achieve something.

Dividing the year into quarters is very convenient, as it allows you to track general results, and if something happens, adjust your activities in a timely manner.

Follow the deadlines for submitting reports for the past 2018 to avoid fines, penalties and problems with blocked accounts of the organization. All upcoming reporting by deadlines with postponements is in the table.

Reporting for the past last year organizations and entrepreneurs rent out during the first two quarters of this year. Valid when submitting reports general rule(Article 6.1 of the Tax Code of the Russian Federation), according to which, if the reporting date falls on a weekend or holiday, the deadline is automatically transferred to the next working day following the holiday or weekend. Or you can report in advance. See the table below for all postponed dates.

Deadlines for submitting annual reports (for 2018)

See in the table below what reporting for 2018 and when must be submitted to organizations and entrepreneurs, including tax reporting and insurance premiums.

Reporting deadlines for 2018

In the FSS Insurers (companies and individual entrepreneurs) report only on contributions for injuries. The fund must submit 4-FSS and confirm the main type of activity.

To Rosstat For December 2018, you need to submit several reporting forms. The first mandatory monthly form is P-1. This is information about the production and shipment of goods and services. It must be submitted no later than the 4th day of the month following the reporting month. January 4th falls on New Year holidays. Therefore, reporting on this form must be submitted before January 9, 2019 inclusive. Another form is P-3. It is as follows: only section 1 - every month - no later than the 28th day of the month following the reporting period; the entire form - every quarter - no later than the 30th day of the month following the reporting period. Another statistical form for recent months 2018 - P-4. Organizations are required to submit form P-4 to statistics based on the results of December 2018 no later than the 15th day of the month following the reporting period. For December, the form must be submitted by January 15, 2019.

We have listed the main deadlines for submitting reports for 2018. Submit reports on time to avoid penalties and fines, as well as questions from inspectors.

The deadline for submitting reports for the 3rd quarter of 2017 is postponed due to weekends. See the table for exact reporting deadlines.

In October, companies will begin submitting reports for the 3rd quarter of 2017. Delivery times depend on weekends and holidays. So, if the deadline falls on a weekend, then the company can report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Also, the procedure for submitting reports for the 3rd quarter of 2017 depends on the number of employees. For example, for income tax you need to focus on the average number of employees for the previous year. If there are more than 100 people, then the organization has the right to report only electronically.

You will find the exact deadlines for submitting reports for the 3rd quarter of 2017 in a single table. Or download the guide so you don't miss anything. In the table you can also see in what form you must report and in what form.

Deliver quickly and free of charge electronic reporting V tax office, PFR, FSS and Rosstat you can with the help of the GlavAccountant System.

Deadlines for submitting reports for the 3rd quarter of 2017

SZV-M

All employers must submit the SZV-M form. It's monthly. The document must be sent to the Pension Fund no later than the 15th day of the month following the reporting month. You can see the exact deadlines for submitting reports on SZV-M for the 3rd quarter of 2017 in the table.

The form is submitted to all insured persons. These include:

• employees with whom the company has entered into an employment contract;
• executors under civil contracts, if remuneration is accrued insurance premiums(PFR letter dated July 27, 2016 No. LCH-08-19/10581).

In addition to the fund, the company also issues a copy of the information to the employee. Deadline - five calendar days from the date the employee requested the information. However, it is not worth making a copy of the entire SZV-M. After all, it contains the personal data of all employees, and cannot be disclosed to third parties. In order not to violate this rule, you can make an extract from the report, which the accountant will issue.

Calculation of contributions

All policyholders submit calculations quarterly, regardless of legal form. Therefore, you must report:

• organizations;
• separate divisions, if they themselves pay remuneration to employees;
• individual entrepreneurs.

The calculation is submitted no later than the 30th day of the month following the reporting (settlement) period. If you are late, the tax authorities will issue a fine - 5 percent of the amount of contributions, but at least 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). It will have to be paid in three separate payments - to a separate KBK, depending on the type of contribution.

When you fill out the calculation, check the BCC that you entered in section 1. If you make a mistake, then the accruals and payments for the six months in the inspection database will appear on different personal cards. And this will cause arrears and penalties. To correct the error, you will have to submit an update.

4-FSS

All organizations and entrepreneurs must submit payments in accordance with Form 4-FSS if they pay employees remuneration from which contributions to compulsory health insurance are calculated. social insurance(Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

Since July 9, 2017 use new uniform calculation of contributions for injuries. The FSS made three changes (order dated June 7, 2017 No. 275):

1. a new field has appeared on the title page. But you need to fill it out only if you -public sector entity;
2. a new line 1.1 was introduced into table 2 of the calculation. It is filled out by successor companies to which the debt of another policyholder was transferred after reorganization or the debt of a deregistered separate division;
3. Table 2 was supplemented with line 14.1. It is used by successor companies that received the Fund's debt to the policyholder after reorganization or deregistration of a division.

6-NDFL

All tax agents must submit 6-NDFL calculations (clause 2 of Article 230 of the Tax Code of the Russian Federation). These are organizations and entrepreneurs that pay income under employment contracts or remuneration under civil law contracts.

If you did not accrue employee benefits during the 3rd quarter of 2017, then you do not need to submit a calculation. If there was at least one accrual, then 6-NDFL will have to be filled out and submitted. And it doesn’t matter whether you transferred the money to the employee or not.

The calculation consists of title page and two sections:

• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Section 1 is filled in with a cumulative total. Section 2 provides information only for the last three months.

VAT declaration

VAT returns are submitted by companies that are VAT payers or tax agents according to tax. Those who use special regimes must also report if:

• imported goods;
• issued a VAT invoice to the buyer;
• conducted common affairs in simple partnerships, are trustees or concessionaires.

Inspectors began to find new dangerous errors in VAT declarations. The tax authorities told us about them, and we are sharing them with you. So what do accountants do wrong:

1. They forget to enter the tax amount. Suppliers make this mistake in section 9 of the declaration. They indicate invoices and all indicators on it, except for the VAT amount.
2. The intermediary is not specified. This applies to companies that purchase goods or services through commission agents or agents. They act on their own behalf. By mistake, the buyer's accountant forgets to include the intermediary's TIN/KPP in the purchase book. Because of this, the Federal Tax Service program cannot verify the deduction, and inspectors ask for clarification.
3. Register an invoice when the property is transferred to authorized capital. A company that transfers property to the authorized capital must restore VAT. The accountant must show the transaction in the sales ledger. This is usually done by registering an invoice for the property. This is not a critical error, but a flaw. The reason is that the recipient of the property registers in the purchase book not an invoice, but an acceptance certificate. Therefore, the tax program sees discrepancies. To avoid disputes, tax authorities advise registering the act in the sales book (letter of the Federal Tax Service of Russia dated April 5, 2017 No. 15-3-03/125).

Income tax

The income tax return must be prepared by:

• Russian organizations, which apply common system taxation and are payers of income tax (clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572);
• organizations that are tax agents for income tax; organizations that are responsible participants in consolidated groups of taxpayers;
• organizations on special regimes that perform the duties of tax agents (clause 2 of Article 346.11, clause 3 of Article 346.1 of the Tax Code of the Russian Federation).

The timing of income tax reporting depends on how the company calculates income taxes: monthly based on actual profits or four times a year based on the previous quarter's profits. In the first case, the declaration is submitted no later than the 28th of the next month. In the second case - quarterly no later than 28 days after the end of the quarter.

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Tax reporting for 2017 to the Federal Tax Service and funds

The 4th quarter of 2018 is coming to an end, it’s time to prepare for reporting, not forgetting about monthly reports. Here is a table where there are deadlines for submitting reports for the 4th quarter of 2018, which are established by law.

We have prepared for you a convenient table with deadlines and names tax reporting, which also provides links to instructions for working with the BukhSoft program when filling out reporting forms.

Use the accountant's personal calendar from the BukhSoft program. Find out the current deadlines for submitting reports, transferring taxes and insurance contributions, as well as payments to employees. You can create a calendar for yourself. Then the program will send reminders about important dates to your address. Email. Try it for free:

Get a personal calendar

Reporting table for the 4th quarter of 2018

* Organizations, individual entrepreneurs and individuals, payers making payments and other remuneration individuals.
** The procedure for paying property tax is established by regional authorities in each constituent entity of the Russian Federation individually, so quarterly payments in a specific region may be canceled; check this nuance with your Federal Tax Service.

Monthly reporting in the 4th quarter of 2018

Renting quarterly reports, do not forget about the monthly reporting for the 4th quarter of 2018. Two types of reports are submitted monthly:

• Form SZV-M;
• Income tax return for monthly advance payments.

Information on form SZV-M for October, November and December 2018 are submitted by employers acting for their employees to policyholders, in Pension Fund RF. You need to report:

• for October no later than November 15, 2018;
• for November no later than December 17, 2018;
• for December - no later than January 15, 2019.

The procedure for filling out and the form of the income tax declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Depending on whether the company pays advances on income tax - quarterly or monthly - depends on the frequency of filing the corresponding return. We have indicated in the table when to submit the declaration for 2018. When paying advances on a monthly basis, the income tax return must be sent to the Tax Office no later than the 30th day of the month following the previous period.

We wish you good luck in the reporting campaign based on the results of the 4th quarter of 2018, and the convenient “Calendar” in the Bukhsoft Online system will tell you about the next due date for submitting reports that are required to be generated by your company.