Calculation of insurance premiums: complexities of filling

For the first time, policyholders will have to submit a calculation of insurance premiums on 05/02/2017. When filling new form accountants have various questions. For example, is there a need for a zero calculation, how to reflect sick leave and reimbursement of benefits from the Social Insurance Fund, etc. In this article, we will give answers to the most common questions on filling out the calculation.

Calculation submission order

Calculation of insurance premiums is submitted to the Federal Tax Service every three months: based on the results of the first quarter, half a year, 9 months and a year.

The last day for sending the calculation is the 30th day of the month following the reporting period. Due to holidays and weekends, reporting deadlines are shifted.

You can hand over the calculation in two ways (clause 10 of article 431 of the Tax Code of the Russian Federation):

• in in electronic format if the number of employees is 26 or more;
• on paper with no more than 25 people.

If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service a title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The remaining sheets are filled out in the presence of certain circumstances (payment of benefits from the FSS, contributions at an additional tariff, etc.).

How to reflect maternity and unpaid leave

In the calculation of insurance premiums, data on all insured persons should be reflected.

Also, the policyholder must indicate in field 001 of Appendix 2 the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood.

There are two signs in total:

"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Fund social insurance to the insured person. That is, the status "1" is given when the company participates in the pilot project of the FSS.

"2" - credit system payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer. This status is set when the policyholder independently calculates sick leave and they are offset with the assessed premiums.

How to reflect a refund from the FSS

If the FSS reimburses the insured, the amount of the reimbursement must be reflected in the new calculation of insurance premiums. According to the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected] the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected in line 080 of Appendix 2 of Section 1 of the calculation.

Since the new calculation of insurance premiums has been submitted since 2017, it is logical to assume that benefits paid in the current year for the periods up to 2017 are not included in the calculation. The procedure for filling out the calculation (clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the FSS:

• from the beginning of the billing period - from 01/01/2017;
• for the last three months of the reporting (settlement) period;
• for each of the last three months of the reporting (settlement) period.

If in the first quarter of 2017, compensation for benefits for 2016 was received on the company's current account, it is better to clarify the procedure for reflecting such payments with the Federal Tax Service.

Zero calculation of contributions

If the payer of insurance premiums in a specific reporting period does not carry out activities and does not make payments to individuals, he is obliged to submit tax office calculation of insurance premiums.

Thus, the policyholder declares the absence of payments to individuals and the absence of insurance premiums.

Failure to submit zero reporting is subject to a fine of 1,000 rubles. The Ministry of Finance of Russia warned about this in a letter dated March 24, 2017 No. 03-15-07 / 17273.

Be sure to fill out the title page as part of the zero report, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1. If the company has employees, but no payments were made to them in the reporting period, you must also complete section 3.

Soon, all employers-insurers will have to submit to the IFTS the calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill in the calculation with a cumulative total? How to complete the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show the benefits reimbursed and the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must pass the calculation for 9 months

Calculation of insurance premiums for 9 months of 2017 must be submitted to the IFTS by all policyholders, in particular:

• organizations and their separate subdivisions;
• individual entrepreneurs(IP).

The calculation of insurance premiums is required to be completed and submitted to all policyholders who have insured persons, namely:

• employees under labor contracts;
• performers - individuals under civil law contracts (for example, contract or service contracts);
• CEO being the sole founder.

Terms of delivery of the calculation

Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (settlement) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, six months, nine months. Settlement period- calendar year (Article 423 of the Tax Code of the Russian Federation). Hence, current reporting it is more correct to call it the calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the third quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (RSV) for 9 months must be submitted to the IFTS no later than October 31 (Tuesday).

Calculation form in 2017: what it includes

The calculation of insurance premiums must be filled in according to the form approved by Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551. The form can be downloaded here.

This form has been in use since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section # 1 (includes 10 appendices);
• section # 2 (with one appendix);
• section number 3 - contains personal information about the insured persons for which the employer makes deductions.

Organizations and individual entrepreneurs making payments to individuals in mandatory must include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• Appendix 2 to Section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 must be received by the Federal Tax Service Inspectorate, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated 12.04.2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and annexes. Let us explain the composition of the calculation in the table:

In what order should you fill in?

Start filling with title page... Then create a section 3 for each employee you have in your 3rd quarter. After that, fill in the Appendices to Section 1. And last of all - Section 1 itself.

Payment delivery methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most of the policyholders will fill out the calculation of insurance premiums for the 9th quarter of 2017 electronically using special accounting software services(for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as provide examples and samples.

Title page

On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the "Settlement (reporting) period (code)" field, indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be "33".

IFTS code

In the field "Submitted to the tax authority (code)" - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the FTS website using the official service.
https://service.nalog.ru/addrno.do

Place of presentation code

For this code, show the digital value indicating the affiliation of the IFTS, to which the RSV is surrendered for 9 months of the quarter of 2017. The approved codes are presented in the table:

Name

Indicate the name of the organization or the full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field "View code economic activity according to the OKVED2 classifier "specify the code according to All-Russian classifier types of economic activities.

Activities and OKVED

In 2016, the OKVED classifier was in force (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of a possible filling out of the title page as part of the calculation of insurance premiums (RSV) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet "Information about an individual who is not an individual entrepreneur" is filled in by citizens who pay for hired workers, if he has not indicated his TIN in the calculation. In this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for 9 months of 2017 must be filled in for all insured persons for July, August and September 2017, including those in favor of whom for 9 months of 2017 payments were accrued in framework labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: full name, TIN, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance. Here is an example of how to fill in section 3.

Example. Payments were made to a citizen of the Russian Federation in the 3rd quarter of 2017. Compulsory pension insurance contributions calculated from them are as follows:

Under such conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Note that for persons who have not received payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be completed (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation should be sent to employees. Term - five calendar days from the date the person requested such information. Give each person a copy of Section 3, which contains only information about him. If you hand over the calculations in electronic formats, then you will need to print paper duplicates.

Hand over the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract. An extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some IFTS before submitting the calculation of insurance premiums informational messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, he notes that the calculations will not be considered accepted if the information about individuals does not coincide with the data in the databases of the Federal Tax Service Inspectorate. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an informational message:

Dear taxpayers ( tax agents)!

Please note that starting with the reporting for the 3rd quarter of 2017, the algorithm for accepting Calculations on insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / “On approval of the form for calculating insurance premiums, its procedure filling, as well as the format for submitting the calculation of insurance premiums in electronic form”).

In case of unsuccessful identification of the insured individual persons, reflected in the section

3 "Personalized information about the insured persons", a refusal to accept the Calculation will be formed.

Earlier (Q1 and Q2), when a single violation was detected - unsuccessful identification of insured private individuals, a Notification of clarification was automatically generated from the 3rd section (in this case, the calculation was considered accepted).

In order to exclude refusal to accept Calculations on insurance premiums due to inconsistency of information on the persons indicated in the calculation with the information available at the tax authority, we recommend that you reconcile the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, TIN, passport data , SNILS) for the presentation of obsolete data in the calculation. Also, similar data must be verified with the information contained in information resources Pension Fund of the Russian Federation for the unambiguous identification of SNILS of the insured individual.

Appendix 3 to Section 1: Benefit Costs

In Appendix 3 to Section 1, record information on expenditures for the purposes of compulsory social insurance (if such information is not available, then the appendix is ​​not completed, since it is not mandatory).

In this application, show only the benefits from the Social Insurance Fund accrued in the reporting period. The date of the benefit payment and the period for which it was accrued do not matter. For example, show the allowance calculated at the end of September and paid in October 2017 in the calculation for 9 months. Sick leave benefits that are open in September and closed in October, reflect only in the calculation for the year.

Benefits at the expense of the employer for the first three days of the employee's illness should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).

As for the filling itself, the lines of Appendix 3 to section 1 must be formed as follows:

• in column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick leave, and in line 030 - maternity leave. For lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure for filling out the calculation).
• in column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 - 031 and 070 - the number of days for which the benefit was accrued at the expense of the Social Insurance Fund;
  • on lines 060 - 062 - number monthly benefits for child care. For example, if during all 9 months you paid benefits to one worker, put 9 on line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of the reflection of benefits. For 9 months of 2017 the organization:

• paid 3 sick leave. At the expense of the FSS 15 days were paid, the amount was 22,902.90 rubles;
• accrued to one worker the allowance for the care of the first child for July, August, September at 7,179 rubles. The amount of the benefit for 3 months was 21,537.00 rubles. The total amount of benefits accrued was 44,439.90 rubles. (RUB 22 902.90 + RUB 21 537.00).

Pension and medical contributions: subsections 1.1 - 1.2 of Appendix 1 to section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance";
• subsection 1.2 "Calculation of the amounts of insurance premiums for compulsory health insurance";
• subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for selected categories payers of insurance premiums referred to in article 428 Tax Code RF ";
• subsection 1.4 "Calculation of the amount of insurance premiums for additional social Security members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations. "

On line 001 “Payer's rate code” of Appendix 1 to Section 1, indicate the applicable rate code. Cm. " ".

In the calculation for 9 months of 2017, it is necessary to include as many annexes 1 to section 1 (or individual subsections of this annex) as the tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the specifics of filling in the required subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 - the total number of insured persons;
• line 020 - the number of individuals from whom you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 - the number of individuals from line 020 whose payments have exceeded the limit value of the base for calculation pension contributions, (Cm " ");
• line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 - the basis for calculating pension contributions;
• line 051 - the base for calculating insurance premiums in amounts that exceed the maximum base size for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation).
• line 060 - amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the maximum value (876,000 rubles);
  • on line 062 - from a base that exceeds the maximum value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: Medical Contributions

Subsection 1.2 - mandatory section... It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here's how strings are formed:

• line 010 - the total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whom you calculated insurance premiums;
• line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
• on line 040 - the amount of payments:
  • not subject to insurance premiums for compulsory medical insurance (Art. 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount from clause 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 - fill in if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for incapacity for work and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary incapacity for work and in connection with maternity. The data is shown in the following breakdown: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, it is necessary to indicate the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage (if there is a pilot FSS project in the region, See. Html
• "2" - credit system of payments of insurance coverage (when the employer pays the benefits, and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 - the total number of insured persons for 9 months of 2017;
• line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:
  • the amount of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount from clause 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 - the amount of payments and other benefits in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.

Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if there is an appropriate license). If there are no such workers, indicate zeros.

Line 053 is filled out by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct the activities specified in subparagraphs 19, 45-48, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9 of paragraph . 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then fill in zeros.

Line 054 is filled in by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments to such employees (except for citizens from the EAEU). If there is nothing of the kind - zeros.

On line 060 - enter the insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. However, do not include the allowance for the first three days of illness (letter from the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, then in it show the amounts that the FSS authorities reimbursed for sick leave payments, maternity benefits and other social benefits.

Show on line 080 only amounts reimbursed from the FSS in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, in line 090 put the code "1". If the amount of the expenses incurred was more than the assessed contributions, then include the code “2” in line 90.

Section 1 "Summary data on insurance premiums"

In section 1 of the calculation for 9 months of 2017, reflect the general indicators of the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also, in this section, you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the BCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance, which must be paid for the above BCC:

• on line 030 - for reporting period cumulative total (from January to September inclusive);
• on lines 031-033 - for the last three months of the billing (reporting) period (July, August and September).

Medical contributions

On line 040, indicate the BCC for contributions for compulsory health insurance. Along lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional rates. On lines 070–073 - amounts of pension contributions at additional rates:

• on line 070 - for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 - 073 for the last three months of the reporting period (July, August and September).

Supplementary social security contributions

On line 080, indicate the BSC for contributions for additional social security. On lines 090–093 - the amount of contributions for additional social security:

• on line 090 - for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social security contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 - 113 - the amount of contributions for compulsory social insurance:

• on line 110 - for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111-113 for the last three months of the billing (reporting) period (that is, for July, August and September).

For lines 120-123, indicate the amount of the excess of the social insurance expenses incurred:

• on line 120 - for 9 months of 2017
• on lines 121–123 - July, August and September 2017.

If there was no excess of expenses, then fill in zeros in this block.

When the calculation is not will be tested IFTS: errors

You cannot fill in at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not be checked by the Federal Tax Service Inspectorate. Control ratios calculation indicators are given in the letter of the Federal Tax Service of Russia dated 13.03. 2017 No. BS-4-11 / 4371. Cm. " ".

You can also sample how to fill out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: Potential Consequences

For late submission of the calculation of insurance premiums for 9 months of 2017, the IFTS may fine the organization or individual entrepreneur by 5 percent of the amount of contributions that is subject to payment (surcharge) based on the calculation. Such a fine will be charged for each month (full or incomplete) of delay with the submission of the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if the calculated contributions were paid in full on time, then the penalty for late submission of the calculation will be 1,000 rubles. If only part of the contributions is transferred on time, then the penalty will be calculated from the difference between the amount of contributions, which is indicated in the calculation, and actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding limit value, for each of the last three months of the settlement (reporting) period as a whole for the payer does not correspond to the information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if false personal data identifying insured individuals is indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).

It is required to eliminate such inconsistencies within five working days from the date when the IFTS sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation, recognized initially not submitted (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation) will be considered the date of submission of the calculation of insurance premiums.

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2/24123 indicated that the calculation of insurance premiums not submitted to the Inspectorate of the Federal Tax Service on time is not a basis for suspending operations on the accounts of the payer of insurance premiums. That is, one should not be afraid of blocking an account for being late with a settlement for 9 months of 2017.

RSV 2017: how to show reimbursement of expenses from the FSS

• from the beginning of the billing period (i.e. from January 1 of the corresponding year);
• for the last three months of the reporting (settlement) period;
• for each of the last three months of the reporting (settlement) period.

How to reflect reimbursement of expenses from the Social Insurance Fund in 1C programs?

Material prepared for employees telephone line consultations of the Mikos company on the basis of 1C materials!

2) carry out planned field checks the correctness of expenses for the payment of insurance coverage for VNiM - together with the Federal Tax Service of the Russian Federation;

3) to carry out unscheduled on-site inspections of the correctness of expenses for the payment of insurance coverage for VNiM;

4) consider complaints about acts of inspections, actions (inaction) of officials of the territorial body of the FSS of the Russian Federation.

Reflection of benefits in the calculation of contributions

If at the end of the reporting period or calendar year the amount of benefits paid exceeds total amount calculated contributions to VNiM, then the excess is subject to (clause 9 of article 431 of the Tax Code of the Russian Federation):

or offset by the tax inspectorate against forthcoming payments for VNiM;

or reimbursement by the territorial department of the FSS of the Russian Federation. This case is discussed in the commented letter.

Line 080 of Appendix No. 2 to section 1 of the calculation of insurance premiums reflects the costs of the payer of contributions for the payment of benefits for VNiM, reimbursed by the FSS of the Russian Federation for the periods starting from the 1st quarter of 2017. This information is presented:

from the beginning of the billing period - a calendar year;

for the last three months of the settlement (reporting) period;

for the first, second and third month of the last three months of the settlement (reporting) period.

Expenses reimbursed by the FSS of the Russian Federation for reporting periods up to 2017 are not reflected in the calculation of insurance premiums submitted to the tax office.

In this regard, the Federal Tax Service of Russia clarified: if the FSS of the Russian Federation reimbursed the costs of benefits paid in the last reporting period of 2017, then these costs must be reflected in the calculation for the reporting period in which they were reimbursed.

Example... Reimbursement of expenses for VNiM

Suppose that LLC "Vector" in the first quarter of 2017 transferred insurance premiums to VNiM in the amount of 150,000 rubles and paid benefits for VNiM in the amount of 280,000 rubles, of which 250,000 rubles were funded by the FSS of the Russian Federation. The fund reimbursed expenses in April 2017.

In this case, in Appendix No. 2 to section 1 of the calculation of insurance premiums, you need to reflect:

for the first quarter of 2017 - 250,000 rubles per line 070, broken down by months;

for the half of 2017 - 100,000 rubles on line 080, broken down by months.

Features in a pilot project

Payers of contributions to VNiM, registered in the territorial offices of the FSS of the Russian Federation in the regions participating in the pilot project, do not reduce the accrued insurance premiums by the amount of benefits financed by the FSS of the Russian Federation, but pay contributions in full (clause 2 of the Regulations on the specifics of paying insurance contributions in 2012 - 2019 to the Social Insurance Fund Russian Federation in the constituent entities of the Russian Federation participating in the implementation of the pilot project, approved by the decree of the Government of the Russian Federation of 21.04.2011 No. 294).

This feature of the payment of insurance premiums affects the procedure for filling out the calculation of insurance premiums (clause 4 of the Regulations). By general rule payers of contributions do not submit to the tax inspectorate annexes No. 3 and No. 4 to section 1 of the calculation. In addition, they do not fill in line 070 of Appendix No. 2 to Section 1 of the calculation.

An exception to this rule is payers of contributions to VNiM who:

moved from a constituent entity of the Russian Federation that is not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project;

are located on the territory of a constituent entity of the Russian Federation entering into the implementation of the pilot project not from the beginning of the calendar year *.

Such payers of contributions fill out and submit Appendices No. 3 and No. 4 to section 1 of the calculation in general order.

__________________

* In 2017, these are the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, the Altai and Primorsky Territories, the Amur, Vologda, Magadan, Omsk, Oryol, Tomsk Regions and the Jewish Autonomous Region. They joined the pilot project from 01.07.2017.

Insurance contributions to Funds: Pension, Health insurance and Social Security are calculated from the wages of the employees of the firm. For entrepreneurs with employees and non-employers, there is a fixed amount FIU contributions and FFOMS.

Insurance premium rates and tax base

On the this moment basic rates of insurance premiums:

• Pension Fund - 22%
• FFOMS - 5.1%
• FSS - 2.9%
• NS (insurance against accidents) - established by the Fund for each insured, depending on the hazard class of the main type of economic activity.

Earlier payments in Pension Fund by pension insurance were divided into insurance and funded part... Now premiums need to be charged only for the insurance part.

Insurance premiums are levied on payments to employees under employment contracts: wage, vacation pay, bonuses, wage compensation, additional payments. Also, insurance premiums to the Pension Fund of the Russian Federation need to be charged on payments under contracts of a civil nature, author's order, license agreements. This category payments are not subject to contributions to the FSS.

On the contrary, they are not subject to contributions: all types of social benefits, material aid, preferential payments, unemployment benefits, monetary allowance military personnel, etc.

Accounting for premiums in accounting entries

The accrual of insurance premiums is reflected in the loan. Each type of insurance has its own subaccount. On debit 69, the account corresponds with the expense accounts: 20, 44.

Assessment transactions:

1. Debit 20 (…) Credit 69.1 (FSS) - accrual to the Social Insurance Fund.
2. Debit 20 (…) Credit 69.2 (PFR) - accrual Pension fund.
3. Debit 20 (…) Credit 69.3 (FFOMS) - accrual to the Medical Insurance Fund.
4. Debit 20 (…) Credit (HC) - accrual to the Social Insurance Fund for insurance against accidents.

In April, employees were paid in the total amount of 259,874 rubles. Calculate and make contributions to the Funds. For accident insurance, the rate is 0.2%.

• FFOMS = 259,874 x 5.1% = 13,253.57

• FSS = 259,874 x 2.9% = 7,536.35

• HC = 259 874 x 0.2% = 519.75

Example of postings for the accrual and payment of insurance premiums