Unified calculation of insurance premiums for employees form. The procedure for filling out the calculation of insurance premiums

An error in the calculation of insurance premiums can lead to an underestimation of the amount of payment to the budget. In this case, the calculation of insurance premiums is adjusted. See how to correctly fill out and submit an updated RSV.

Calculation of insurance premiums: when an adjustment is required

If the policyholder in the already submitted report on insurance premiums revealed an understatement of the payment amount, clarification will be required (clauses 1 and 7 of article 81 of the Tax Code of the Russian Federation). It's not even discussed. You can, of course, sit and wait for the check, but then if inaccuracies are identified during control measures you still face a fine. And so you can simply pay the arrears by adding penalties to it.

If the error resulted in an overpayment, the corrective document is the right of the company.

In some cases, even if the amount of assessed contributions in the calculation is correct, an adjustment is necessary. True, as such, adjustment reporting in such situations is not submitted. This will be the first report. The fact is that with the errors listed below, the calculation is generally considered initially unrepresented (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains inaccurate personal data of an individual;
• errors were made 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 does 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 the mandatory pension insurance(based on a base not exceeding limit value) in sections 3 for all employees is not equal to the amount of contributions for this type of insurance for 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 related to the personal information of employees, which is contained in the "insurance" reporting.

Calculation of insurance premiums: where the adjustment is submitted

If in 2018 you found errors in the "insurance" reporting for the periods before January 1, 2017, submit updated RSV forms-1 PFR and 4-FSS to the territorial offices of funds. This Pension Fund and the social insurance fund, respectively (Article 23 federal law dated July 3, 2016 No. 250-FZ).

For periods from 2017, submit updated calculations to the IFTS using a new form that was in effect in the corrected period.

How are adjustments made?

Information on how to fill out and submit an adjustment for contributions can be found in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected], which approved the form of calculation itself. As well as the order of its completion.

The general main rule: when compiling an adjustment to the ERSV, it is supposed to use the form of the form that was in force in the corrected period (clause 5, article 81 of the Tax Code of the Russian Federation). This procedure, we recall, applies to all reporting forms for the IFTS in general. So far, since 2017, one form from the above order has been applied.

Do not reflect the results of the recalculation in the report for the current period (letter of the Federal Tax Service of Russia dated August 24, 2017 No. BS-4-11 / 16793).

If the clarification is submitted in connection with the understatement of the taxable base and, as a result, the amount of insurance premiums payable, then first, before submitting adjustments, it is necessary (clauses 3 and 4 of article 81 of the Tax Code of the Russian Federation):

• transfer the amount of underpayment to the budget;
• pay penalties. Those are considered according to the rules of the general article 75 of the Tax Code of the Russian Federation. That is, for each day of delay in payment. At the same time, if the arrears arose after September 30, 2017, penalties for delays of more than 30 days are calculated based on 1/150 of the refinancing rate of the amount of the arrears, as for the first 30 days. In the case when the delay is small, namely, less than 30 days, or if the arrears occurred before October 1, 2017, the penalties are calculated based on 1/300 of the refinancing rate.

How the adjustment is reflected

First of all on title page form, reflect that you are submitting a clarification. To do this, in the "Adjustment number" field, put not "0-", as usual. And the number of "work on bugs": "1-", "2-", etc. - depending on what kind of adjustment it is. So, for example, "1-" means that the originally submitted calculation is updated for the first time.

The number of corrections is indicated not only on the title page, but also on line 010 of section 3. It is important not to forget this point. Moreover, the adjustment of this section is filled out in an updated calculation exclusively for those individuals for whom changes are made. That is, if for a specific individual in section 3 everything was initially indicated correctly, for him this section is not presented at all.

This facilitates the delivery of clarifications due to the underestimation of the amount of contributions, otherwise their submission would be a rather “voluminous” matter. The remaining previously submitted sheets are presented as part of the clarification, regardless of whether changes are made to them or not.

Calculation of insurance premiums: adjustment in section 3

Separate letters of the Federal Tax Service of Russia are devoted to the adjustment of Section 3 of the ERSV. For example, dated 06/28/2017 No. BS-4-11 / [email protected] and dated July 18, 2017 No. BS-4-11/ [email protected] See these sources so as not to get confused in editing certain lines. Moreover, there are many situations.

For example, if there was an error in personal data, then for each individual in respect of whom the mistake was made, in the relevant lines of subsection 3.1, provide personal data from the original calculation. On lines 190–300 of subsection 3.2, enter “0” everywhere. For the same employees, fill out subsection 3.1 with correct personal data and lines 190–300 of subsection 3.2 of the calculation.

In the event that someone was forgotten to be indicated in the initial report, include section 3 with information about these employees in the updated report. Also adjust the indicators in section 1.

If, on the contrary, extra people were initially indicated, include section 3 with data on these individuals in the updated section and indicate “0” everywhere in lines 190–300 of subsection 3.2. Correct section 1 of the calculation at the same time.

Calculation of insurance premiums: when is the adjustment needed

The primary ERSV is submitted no later than the 30th day of the month following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). For 2018, taking into account the postponement due to weekends and holidays, these are the following dates:

• for the I quarter of 2018 - May 3;
• half year 2018 - July 30;
• 9 (nine) months - October 30;
• 2018 - January 30, 2019.

Any oversight in the submitted calculation can be detected both before the 30th day and after this date. Accordingly, the clarification can be sent before the deadline set for reporting. Then the report is considered to be submitted on the day the clarification was submitted (clause 2, article 81 of the Tax Code of the Russian Federation).

In case of errors in personal data (section 3), it is required to resubmit the form within a specific time frame. This must be done within 5 (five) working days from the date of sending tax office notices in electronic form or 10 (ten) working days from the date of sending it on paper (clause 7, article 431 of the Tax Code of the Russian Federation). Note: the period is considered from the date of sending the claim from the IFTS, and not its receipt by the insured. The fact is that with "personal" errors, the initial calculation is not considered submitted, and therefore a special procedure has been established for such cases. Only if the above deadlines are observed - 5 or 10 business days (depending on the method of reporting) - the insured will be released from liability.

Calculation of insurance premiums (RSV) is a single report that combines information on all insurance premiums, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by the tax authorities, so the Federal Tax Service approved single form document. We will talk about what the calculation of insurance premiums for the 1st quarter of 2019 is; You will also find a sample filling in the article. In all details, we will consider filling out the calculation of insurance premiums: the instruction will be as detailed as possible.

The official name of the new report, approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 /, is “Calculation of insurance premiums”. But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - Single calculation, or simply RSV. In fact, this form replaced the abolished RSV-1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Fund social insurance, but only "for injuries".

Deadlines for the payment of insurance premiums

Unified calculation of insurance premiums 2019 (we will show an example of filling out below), in accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, all employers must submit: legal entities, and individual entrepreneurs having employees and making payments in their favor. This quarterly report is due by the 30th day of the month following the reporting period. For the 1st quarter of 2019, the date after which sanctions for late delivery forms, falls on 04/30/2019. The deadlines for submitting a report to the tax authorities for all reporting periods of 2019 are given in the table:

Organizations where the average number of employees for reporting period amounted to more than 25 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, they must submit a single calculation for insurance payments to the Federal Tax Service (example filling RSV for the 1st quarter of 2019 is given below) in in electronic format. Other employers are allowed to report in paper form - they will have to fill out, print and send the form "Calculation of insurance premiums for the 1st quarter of 2019" - the form of the document in this case will be paper. The methods for delivering the RSV to the tax authority are no different from other forms and declarations: you can bring it in person, send it by registered mail or send it through a representative.

Reporting of separate divisions

If the insured has separate divisions that independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit its report to the tax authority at its location. In this case, it does not matter whether the separate subdivision has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance of the powers of its separate subdivisions on accrual and payment of remuneration to employees within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. Such an obligation for all payers of insurance payments arose from 01/01/2018, and parent organizations must also declare themselves by submitting an application, the form of which is approved by Order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14 / It is also important for them to know the rules for filling out RSV 1st quarter 2019: instructions for filling out are published below.

Unified calculation of insurance premiums 2019: form

So, let's see how to make a single calculation of insurance premiums: the form has 25 sheets (together with applications) and consists of:

• title page;
• section 1 "Summary data on the obligations of the payer of insurance premiums";
• section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
• section 3 "Personalized information about the insured persons".

Which of the sections must be completed and to what extent depends on the status of the insured and the type of activity that he carries out. The table shows the categories of employers and the calculation subsections that they must fill out.

Fill example

Instructions and instructions for filling out the RSV reporting form for the 1st quarter of 2019 are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered through. When filling out a document on a computer, for its further printing, it is necessary to use only the Courier New font with a size of 16-18.

It is not necessary to round the cost indicators in the report, you can indicate rubles and kopecks. If there is no indicator in the field, you need to put dashes, if there is no value indicator, zeros are put down. Any corrections, stapling of sheets with a stapler and double-sided printing of the document are strictly prohibited. Next, we will show a sample of filling out the calculation of insurance premiums for the 1st quarter of 2019, we will tell you how to calculate insurance premiums in 2019 - the example was prepared taking into account the latest legal requirements.

Instructions for filling out the calculation of insurance premiums in 2019

The form is quite voluminous, so we will consider the procedure for filling out the calculation for insurance premiums 2019 in parts. For example, we will take an organization that started operating in the fourth quarter of 2018. It employs two people, including the director. One specialist provides legal services under a civil law contract. Therefore, payments in his favor are not included in the tax base for compulsory social insurance in case of temporary disability and in connection with motherhood.

1. Title page. Here it is necessary to indicate the TIN, KPP and the full name of the insured organization or full name. IP. We pay special attention to the code of the reporting period. In the reporting for the 1st quarter of 2019, we indicate the code "21". You should also write the reporting year, as well as the code of the tax authority where the report is sent.

In addition, it should be noted who exactly sends the document: the payer himself or his representative. The payer corresponds to the code "1", and the representative - "2". At the end of the sheet it is necessary to put a date, and the authorized person must certify the entered information with his signature.

2. Section 1 contains summary data on the payer's obligations, therefore it is necessary to indicate the correct CCC code for each type of payment in it. Accrued amounts are given monthly, separately - for pension. As well as social and medical insurance.

If in the reporting period additional insurance, then this must also be specified separately. The entire section 1 does not fit on one page, so you need to continue filling out on the next one. At the same time, at the bottom of each page it is necessary to put a signature and the date of filling.

3. Appendix 1 to section 1 "Calculation of insurance premiums for mandatory pension and health insurance". Here you should indicate separately calculated insurance payments for pension and health insurance, as well as the number of insured persons in each month.

Subsection 1.2 "Calculation of the amount of contributions for compulsory health insurance" is filled in the same way.

4. Annex 2 to section 1 "Calculation of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", which accordingly provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again, you need to indicate the number of insured persons and the amount of benefits paid.

On the next page, you need to indicate the amounts of calculated payments, as well as the amounts spent on the payment of insurance coverage. Separately, it should be noted the amount reimbursed by the FSS.

5. Section 3. "Personalized information about the insured persons" - here you must fill in the data of each employee or person in whose favor the remuneration was paid in the reporting period. A separate sheet is filled out for each person. It must indicate the code of the reporting period, the date of completion, TIN, as well as the serial number for the section.

After that, it is necessary to indicate the full name, TIN, SNILS, gender and date of birth of each person.

Information about an identity document and a sign of insurance for each type of insurance is also required.

So, we filled out the calculation form for insurance premiums for the 1st quarter of 2019.

Mistakes and penalties for RSV in 2019

Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will be punished for untimely submission of information on insurance transfers, depending on which calculation was not submitted on time. If for a quarter, half a year or 9 months, then, by virtue of Article 126 of the Tax Code of the Russian Federation, the amount of the fine will be only 200 rubles for the reporting form itself, and not for the number of persons included in it. tax legislation Such a “per capita” type of fine has not yet been provided.

If the calculation for the year was not submitted on time, then you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or incomplete month being late. The maximum amount of sanctions in this case, as determined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but cannot be less than 1000 rubles. This means that in the absence of obligations in the calculation, a fine of 1000 will still be assigned.

In addition, Article 76 of the Tax Code of the Russian Federation gives the tax service the right to block transactions on the settlement account of taxpayers who do not submit reports. Tax officials believe that now this rule will also apply to payers of social contributions. However, the Ministry of Finance still claims the opposite and allows blocking accounts only for failure to provide declarations.

Features of the refined calculation

Errors in the form will traditionally lead to the need to submit an updated calculation. Regulates this moment, which says that only those sections of the document in which errors or inaccuracies were made will have to be re-filled. Sheets filled out without mistakes do not need to be duplicated. Particular attention should be paid to section 3. Since it is submitted for each insured person separately, clarifications should be submitted only for those persons whose data have been changed.

In some cases, errors made by the insured may lead to the fact that the calculation will be recognized as not provided at all. In particular, this will happen if, in a single calculation of insurance premiums for the settlement (reporting) period, the total amount of insurance premiums does not coincide with the amount for each insured person. If such a discrepancy is identified, the territorial body of the Federal Tax Service must notify the insured that his report was not accepted no later than the day following the day the document was sent to the tax office. From this moment, the insured has 5 working days to correct his calculation. If he meets this deadline, then the date of the form will be considered the original date of its submission.

Unified calculation of contributions in accounting programs

RSV is included in all accounting and tax accounting programs and services:

Unified calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form to use in 2018-2019? How to fill it out and what to pay for Special attention? Do I need to file zero insurance premiums? We have prepared answers to the most pressing questions of readers, and also provided a clear example of filling out a single calculation for insurance premiums.

New reporting - a single calculation of insurance premiums

Since 2017, policyholders have submitted to the IFTS new reporting- a single calculation of insurance premiums in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already reduced it to RSV or ERSV (single calculation of insurance premiums). The number of the unified calculation form for insurance premiums 2018-2019 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half a year, 9 months and a year. The exception is peasant / farm enterprises (PFH), they submit the calculation only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this deadline is shifted forward to the next weekday.

The insurers submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11 / [email protected]) or the location of the legal entity.

For information on where the units should submit the calculation, read the article. "The Federal Tax Service has explained how to submit the calculation of contributions in relation to the OP" .

The tax authority must be notified of the deprivation of the subdivision of the authority to pay salaries. More about this - in the material “The IFTS must be notified about the transition to a centralized payment of contributions” .

Ask questions on our forum! For example, you can specify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of unified calculation of insurance premiums in the Federal Tax Service

The unified calculation of insurance premiums 2018-2019 consists of a title page and three sections. There are 24 sheets in total. It is not necessary to fill them all.

The calculation is very detailed and includes information that insurers used to submit to funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. The amounts paid and the numbers of payment orders are now not given in the reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Fedorenko Inna Georgievna - on leave to care for a child up to one and a half years, the amount of the allowance is 11,500 rubles. per month. The credit system of payments from the FSS is applied.

There are no contract employees.

The accountant filled out the title page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social benefits in favor of the employee). In section 3, the data are entered in subsections 3.1 and 3.2.1. There were 14 completed sheets in total.

A sample of filling in a single calculation of insurance premiums, compiled according to these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project .

Zero reporting on contributions

Submitting a calculation of insurance premiums is the responsibility of policyholders paying income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation), exemption from which is not provided by law (letter of the Federal Tax Service of Russia dated 03.04.2017 No. BS-4-11 / 6174).

In this regard, for periods of inactivity and non-payment of salaries to employees, calculations for insurance premiums will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of mandatory sheets;
• reflecting data on the insured and the necessary codes (report period, IFTS, OKTMO, KBC);
• with the number 0 or a dash in the fields intended for data on assessed contributions.

For more information on the rules for issuing a zero calculation for contributions, read this material .

Important! In case of non-submission of EPRS (both zero and completed) within 10 days after the establishment ofterm, the tax authorities will block the company's settlement accounts. We talked about this in more detail.

The submission of zero reporting on insurance premiums will serve as a source of information for the IFTS that:

• in connection with the non-accrual of payments to individuals, the insured has no grounds for accruing contributions;
• he is not among the insurers who accrued payments and contributions, but did not submit the calculation on time.

Read more about the purposes of filing a zero report in the article. “Why do tax authorities need zero calculation of contributions?” .

Results

The unified calculation of insurance premiums for 2018-2019 only seems to be voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the PFR and the FSS. However, the new RSV has its own nuances of filling and requires careful attention to the reliability of the data included in it. If you are late with filing, the minimum fine will be 1,000 rubles.

Read about how to clarify ERSV.

From 01.01.17, the tax authorities finally approved new form insurance premium reporting. The document was put into effect by Order No. ММВ-7-11/ [email protected] dated October 10, 2016. It also contains a detailed procedure for filling out the calculation of insurance premiums and the delivery format electronically. How to fill out a new RSV correctly? For what periods and in what terms to submit this form? Who is recognized as taxpayers and is obliged to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.

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

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

• All individual entrepreneurs and legal entities that make payments to individuals on the basis of employment contracts and GPAs belong to payers of the SV; as well as private practitioners (stat. 419 of the Tax Code).
• Objects for taxation of NE are payments to individuals under GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of article 420 of the Tax Code).
• For the billing period, a year (calendar) is taken, for reporting - a quarter, half a year, 9 months. (Stat. 423 of the Tax Code).
• Deductions of the NE, as well as payment, are made by the insurers independently at the end of each reporting period, the transfer of debt is carried out taking into account the amounts paid for previous reporting periods (clause 1, article 431 of the Tax Code).
• Payment of ST is carried out no later than the 15th day (clause 3 of article 431 of the Tax Code).
• Accounting for NE in rubles with kopecks is carried out by taxpayers for each individual separately (paragraphs 4, 5 of Article 431 of the Tax Code).
• A single calculation is filled in on an accrual basis and is submitted based on the results of the reporting (calculation) periods no later than the 30th day (clause 7 of Article 431 of the Tax Code).
• The ERSV filing authority is the IFTS at the address of the legal entity (the address of residence of the individual entrepreneur). As for the EP, the submission of the report (KND 1151111) is performed at the place of registration in the case of independent settlements of the unit with the personnel.

Calculation of insurance premiums - the composition of the form

A typical unified calculation of insurance premiums in 2017 includes a title page and many sections. For the reason that the form combined summary data for various types insurance, the document is very voluminous and consists of 3 main sections. At the same time, it is not necessary to form all sheets in a row, but Sec. 2 and is intended only for the heads of peasant farms. For the rest of the sections, those pages for which there is information are also filled. In any case (even with “zero” activity), it is required to submit - the title page, sec. 1, subsection 1.1, 1.2 from Appendix 1 to Sect. 1, adj. 2 to sec. 1, sec. 3.

The new calculation of insurance premiums includes:

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

Note! The calculation of insurance premiums (KND 1151111) does not indicate the amounts for "injuries" that remained under the jurisdiction of Social Insurance: reporting 4-FSS (on a new form) and payment of fees is made to the territorial division of the FSS.

How to fill out the calculation of insurance premiums in 2017

Filling in a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11 / [email protected] dated 10.10.16, the Regulations must be observed by all insurers, regardless of the legal form and scope of activity. The instruction for filling contains the rules for entering data into the title page, sections, subsections and applications. Separate codes are given:

• According to the options for submitting a report (Appendix 1 to the Procedure) - 01 - for a paper document sent via mail; 02 - for a personally submitted paper form, 04 - for a form submitted through an EDS; 09 (10) - when using barcodes.
• According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
• By periods (Appendix 3) - the code of the billing period, that is, years - 34, quarter code - 21, half-years - 31.9 months. – 33. A special coding has been developed for insurers who have undergone reorganization or liquidation.
• By tariffs (Appendix 5) - the payer's tariff code differs according to the applied taxation system and types of activity. For example, for a company on the OSNO and the general tariff SV - 01, for a company on the simplified tax system and the general tariff SV - 02, for the exchangers - 03, etc.
• By place of submission of the form (Appendix 4) - the coding differs depending on who exactly submits the report. For example, if reporting Russian enterprise- 214, its successor - 217, OP Russian organization- 222, IP - 120, etc.
• By types of certifying documents (Appendix 6) - the coding has been developed for the main types of certifying documents. For a passport Russian citizen- 21, military ID - 07, birth certificate of an individual - 03, foreigner's passport - 10, etc.
• For the subjects of the Russian Federation (Appendix 7) - for each subject (other settlements) RF corresponds to its own encoding. Moscow - 77, Moscow region. - 50, Rostov region. - 61, Omsk region. - 55, etc.
• By categories of insured individuals (Appendix 8) - this category code is given on p. 200 subsection. 3.2.1. For example, for ordinary employees, you need to indicate HP.

Algorithm for filling out the calculation of insurance premiums in 2017

It is not enough to know how to fill out a new calculation, you also need to remember the ratios of indicators both within the ERSV and in comparison with reporting to the FSS for injuries and to the IFTS for payments to individuals (6-NDFL). When calculating the total amounts of ST for the GPT in sec. 1 line 030 should reflect data for the entire period, and lines 031-033 - for the last three months; line 040 and line 020 are reserved for filling in the corresponding BCC. Line 070 of the calculation is formed only by policyholders on the additional tariff for the OPS, and line 090 is formed by employers paying SV for additional provision.

Rules for compiling the form of calculation for SV:

• The title page is filled in first - the data is taken from the tax registration certificates, the field reserved for the number of pages is left blank for now.
• Next, section 3 of the calculation of insurance premiums is filled in - here it is necessary to include personalized information on all insured persons registered in the reporting period. These are also those who, for various reasons, do not receive remuneration, but remain on the employer's staff. For example, maternity leave; child caregivers, employees on unpaid leave, etc.
• Then fill in subsection. 1.1 and 1.2 to sec. 1 - that is, contributions to OPS and OMS. Remember that the data must match those entered in sec. 3.
• To reflect contributions for VNiM, Appendix 2 to Sec. 1 - accruals are indicated here, as well as the insurance costs incurred and the amounts reimbursed by Social Insurance. If there were benefits in the period, Appendix 3 and page 070 of the appendix are additionally filled out. 2. If not, adj. 3 is not required.
• At the very end, the summary amounts are posted in the section. 1 - OKTMO code is given here, CSC Contributions and accruals for the entire period, including for the last 3 months.
• In conclusion, the completed pages are numbered using the chronological method, the resulting number is affixed to the title page, the head of the insured certifies the EPCB with a personal signature and seal.

An example of filling out the calculation for insurance premiums 2017

The following is an example of compiling ERSV for 9 months. 2017. The format of sending depends on the number of staff of the insured. Employers with more than 25 employees are required to report only in electronic form (clause 10 of article 431 of the Tax Code), others can also submit a calculation “on paper”. If the delivery obligation is performed by the representative of the insured, a notarized power of attorney will be required.

When sending a report, it is first necessary to check the specified information, since if there are errors or inaccuracies, the EPRS will not be accepted and a negative protocol will be received. At the same time, the payer may receive from the IFTS a requirement to provide explanations regarding the use of reduced tariffs or the reflection of non-taxable amounts. For example, error code 0400500003 means a mismatch in the calculation of personal information for individuals with the database tax service. Submission of incorrect TIN, SNILS or full name for employees entails a refusal to accept reports. In order for the calculation to be accepted, you should correct the information and send the document again.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The new unified calculation for insurance premiums in 2019, an example of which is given in the article, consists of a title page and three sections, which, in turn, contain 11 applications. We wrote about this in detail in the article. Now consider incremental filling form RSV-1 as an example.

Penalties for RSV-1 in 2019

If you do not provide a calculation of insurance premiums in 2019, an example of filling out which we will consider later in the article, or if you violate the deadline, administrative liability and penalties will follow.

If the deadlines for submitting the RSV-1 form are violated (for the 4th quarter - until 01/30/2019), a fine of 1,000 rubles or 5% of the calculated insurance premiums in the billing period for each full or partial month of delay will be charged.

In 2019, a single report for the 4th quarter must be submitted no later than January 30! Transfers are not provided.

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

Unified calculation of insurance premiums 2019, form

Conditions for filling out a single reporting

Let's calculate insurance premiums in 2019, for example: GBOU DOD SDYUSSHOR "ALLUR" applies OSNO; general tax rates are set for calculation. The average headcount is 22 employees.

Summary of the first 9 months of 2019

accruals wages amounted to 759,300.00 rubles:

1. Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
2. CHI: 759,300.00 × 5.1% = 38,724.30 rubles.
3. FSS: 759,300.00 × 2.9% = 22,019.70 rubles.

For the reporting 3 months of 2019, payroll amounted to:

• October - 253,000.00 rubles;
• November — RUB 253,000.00;
• December - 253,000 rubles.

We calculate insurance monthly.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

There was no excess of the base for insurance accruals in favor of employees in 2019.

Final data for entering into the reporting form:

1. Accrued salary of the 4th quarter - 759,000.00 rubles, deductions: to the Pension - 166,980.00 rubles, CHI - 38,709.00 rubles, FSS - 22,011.00 rubles.
2. For the whole of 2019: accruals - 1,518,300.00 rubles, PFR - 334,026.00 rubles, CHI - 77,433.30 rubles, FSS - 44,030.70 rubles.

Example of filling RSV-1

A detailed procedure for filling out the calculation for insurance premiums in 2019 is set out in the order of the Federal Tax Service No. MMV-7-11 / 551. Taking into account the provisions of the order, we will give an example of filling out the RSV-1 form for the 4th quarter of 2019.

Step 1. Title page

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

We leave the number of pages blank, we will return to it after filling in the sections.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

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

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

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

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

Step 3. End of the third section

We fill in part 2.1 of the third section of the unified insurance calculation: the “month” field is set to “10” - October, “11” - November and “12” - December. We prescribe the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected], "employee" - the value of "HP".

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 4th quarter - 180,000.00 rubles. Retirement insurance deductions(60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees has exceeded the amount limit base for the calculation of insurance premiums, we fill out part 3.2.2, guided by the limit values ​​\u200b\u200bfixed in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For the OPS in 2019 - 1,021,000.00 rubles per employee.

The third section of the unified insurance calculation (the first sheet and the end) is filled out for each employee separately! The total amount of accruals and insurance premiums for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer's tariff code: "01" - for OSNO, "02" - for the simplified tax system, "03" - for UTND.

Then we indicate the total values ​​of section 3.

First, we reflect the number of people:

• general;
• the number of those who received accruals included in the calculation base;
• who has formed an excess of the maximum value of the base.

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

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums) set the value to 22 (persons). Field 021 is not filled in, it indicates the number of individuals who have exceeded the limit of the base for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the basis for calculating insurance premiums, determined by the difference between fields 030 and 040.

Tax-free payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

• state benefits of the federal, regional and local levels;
• compensation and compensation established by the state, within the limits of the standards;
• lump-sum cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
• financial assistance at the birth of a child up to 50,000.00 rubles; amounts in excess of the specified limit are taxed;
• financial assistance in the amount of 4000 rubles; the amount exceeding the limit is subject to in due course;
• the amount of insurance contributions, including for additional insurance;
• other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

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

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

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

• 010 and 020 - number;
• 030 - total amount of accruals;
• 040 — tax-free payments(Article 422 of the Tax Code of the Russian Federation);
• 050 is the difference between 030 and 040;
• 060 - the amount of calculated insurance premiums for CHI.

Remember that the current legislation does not establish limits (limits) of excess, under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with clause 2 of Decree of the Government of the Russian Federation of 04.21.2011 No. 294 and Letter of the Federal Tax Service of 02.14.2017 No. BS -4-11/ [email protected]"01" is indicated if the organization is located in the region participating in the FSS pilot project, "02" - for all others:

• 010 - indicate the total number of insured persons;
• 020 - the total amount of accruals made for the billing period;
• 030 - tax-free payments (Article 422 of the Tax Code of the Russian Federation);
• 040 - the amount of accruals exceeding the established limit. In 2019, it is equal to 815,000.00 rubles (Decree of the Government of the Russian Federation of November 15, 2017 No. 1378);
• 050 - base for calculating deductions;
• 051-054 - the amount of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are intended for amounts:

• 060 - calculated insurance premiums;
• 070 - incurred expenses for the payment of insurance coverage (sick leave, benefits);
• 080 - expenses reimbursed by the Social Insurance Fund;
• 090 - payable, they are equal to the difference between the calculated insurance premiums and the actual expenses incurred (060 - (070 - 080)).

We indicate "1" - when making payments to the budget; "2" - if the expenses incurred exceed the calculated insurance premiums.

If the organization during the reporting period made payments under sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, data are not available.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance coverage separately.

We fill in OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

Step 10. Specify the budget classification code

CBC in a single contribution report is reflected in accordance with the Order of the Ministry of Finance dated July 1, 2013 No. 65n and the Letter of the Federal Tax Service dated December 30, 2016 No. PA-4-1 / 25563.

Step 11. We indicate the number of pages of completed sheets of a single report and put it on the title page

A single calculation has been prepared, now we sign it with the head and send it to the Federal Tax Service.