We are getting acquainted with a new form: calculation of insurance premiums. Reporting insurance premiums, form Reporting tax insurance premiums with

The form and procedure for filling out a new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."

This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service said in a letter dated 07.19.2016 No. BS-4-11 / [email protected], she removed unnecessary and duplicate indicators from the contribution report.

Automatic and manual filling of this form is implemented in all BuchSoft programs, including the Salary and Personnel block, as well as in the Buchsoft Online service.

Who and where provides Calculation of insurance premiums

The calculation must be provided to the Federal Tax Service by payers of insurance premiums:

• persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
• heads of peasant (farm) households.

In which tax office to send Calculation of contributions?

Organizations are handing over a new RSV form 2018 at the Inspectorate of the Federal Tax Service at the place of its location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.

How to submit a calculation of insurance premiums

1. In electronic form.

It is convenient and fast. Therefore, everyone has the right to do it. And those with a population of 25 people or more pass only on the TKS.

Is it necessary to take into account when calculating the number of those persons who are paid income not subject to contributions? Yes need. Exemption for them is not spelled out in the law.

1. On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of investments.

This method of submission is allowed if the average number of the payer of contributions is less than 25 people. To print the calculation, in this case, it is better to use one-sided printing, and to fasten it with a paper clip. Because a stapled or duplexed report may not be accepted.

Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it in electronic form, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by the Federal Law of 03.07.2016 243-FZ).

Deadline for submission of the calculation of insurance premiums 2018

Instructions for filling in the RSV 2018 new form

All the basic rules that need to be taken into account when drawing up a report are spelled out in the "Procedure for filling out the calculation of insurance premiums", approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]

Download the form for the calculation of insurance premiums in the FTS 2018

The form of the new form of Calculation of insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected](applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).

Form for calculating RSV insurance premiums for 2018
Download a sample calculation form in MS Excel >>

Where and in what case to submit a "revision" on insurance premiums 2018

You need to submit a new calculation of contributions to the IFTS. In this case, the corrective report on insurance premiums will be accepted in a form that is relevant for the billing period for which the changes are made.

For example, we submit the "revision" on insurance premiums for the 1st quarter of 2018 using the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - according to the RSV-1 form (or 4 FSS, RSV-2, PB-3 - depending on the type of contributions).

In what case is the Clarification of Contributions obligatory?

As with the rest of the reports to the tax office, the obligation to submit an adjustment calculation for insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums to be paid; personal information is not filled in correctly in the report; or the fact of non-reflection or incompleteness of reflection of information in the calculation was revealed.

At the same time, it is better to submit a "revision" on contributions without waiting for a notification from the Federal Tax Service Inspectorate about the elimination of an error in the calculation or the appointment of a check on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by the Federal Law of 03.07.2016 No. 243-FZ).

If the calculation reveals other errors or omissions (for example, the amount of contributions to be paid is overestimated), then the payer of contributions has the right to provide an updated calculation, but is not obliged to. And they will not be fined for such mistakes. But when reconciling the calculations and obtaining a certificate of the absence of debt, problems may arise.

The main change in 2017 is that the contributions of the Pension Fund of the Russian Federation, the MHIF and the FSS are transferred under the administration of the IFTS (and they must be paid according to the new BCC to the Tax Office). In addition to the contributions of the FSS NS.

As you can see from the table: it has not become easier for anyone, reports have only been added.

It is possible to offset contributions against future payments only within the framework of one contribution (clause 1.1 of article 78 of the Tax Code of the Russian Federation). Those. Contributions for injuries cannot be counted in contributions to the FSS, or the FIU in the FFOMS.

You can generate a zero STS and send it to the IFTS online from. At the same time, you can do it absolutely free.

Minimum wage

Payment by an individual entrepreneur to the Pension Fund of the Russian Federation

From January 1, 2017, you need to pay a contribution to the Pension Fund according to the new KBK and to the IFTS.

Also, since 2017, if you are late with reporting, a fine in the form of a maximum payment will not be charged (154,851.84 rubles in 2016).

Pension fund contributions: (7,500 * 26% * 12) = 23,400 rubles.

Contributions to FFOMS: (7500 * 5.1% * 12) = 4590 rubles.

The total insurance premium for individual entrepreneurs in 2017 will be: 27,990 rubles.

In 2017, the contribution will be: RUB 7,500 * 12 * (26% (PFR) + 5.1% (MHIF)) = RUB 27,990 (pay by December 25). With income from 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference ( total amount income - 300,000 rubles), but not more than on the basis of 8 minimum wages (for the PFR). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187 200 rubles (in 2017).

Partial period calculator.

This year, legislative innovations in the field of insurance premiums will affect every accountant. Our experts tried to help you figure it out and collected in the article all the amendments caused by the transfer of the administration of insurance premiums into the hands of the tax authorities.

Control function transfer

Calculation of insurance premiums

The good news: the procedure for calculating insurance premiums, the base and tariffs have not changed this year. In fact, when the idea was only to transfer the administration of contributions to the tax authorities, there were plans to make serious adjustments to the procedure for calculating these payments. However, so far everything has remained the same. In addition, the sizes of preferential and additional tariffs have also been preserved. The list of non-taxable payments has not changed either. Let us remind you that the majority of companies pay contributions in the amount of 30%. Moreover, 22% of them go to pension contributions(10% - over the maximum base), 2.9% is paid for compulsory social insurance at VNiM, and 5.1% for compulsory health insurance.

Note that the current tariffs for GPT for most payers will be retained until 2019 inclusive (Federal Law No. 456-FZ of December 19, 2016)

For the next three years, there will be insurance rates for compulsory social insurance against accidents at work (Federal Law of December 19, 2016 No. 419-FZ). For 2017-2019, the following will remain: the previous procedure for payment and rates of contributions for injuries from 0.2% to 8.5%, depending on the class of professional risk.

However, starting from 2017, companies will still pay more contributions to the budget. And this is due to an increase in the maximum value of the base for calculating insurance premiums (recall that annually the Government of the Russian Federation establishes ultimate base separately for social insurance contributions in case of temporary disability and in connection with maternity and for mandatory pension insurance).

So, if the company pays contributions for December 2016 in January 2017, then this will need to be done for the following CPC:

• pension contributions - 182 1 02 02 010 06 1000 160;
• medical contributions — 182 1 02 02101 08 1011 160;
• disability and maternity contributions - 182 1 02 02 090 07 1000 160.

Please note: in February, you need to change the KBK again in the payment order:

• pension contributions - 182 1 02 02010 06 1010 160;
• medical contributions - 182 1 02 02101 08 1013 160;
• disability and maternity contributions - 182 1 02 02 090 07 1010 160.

Important information for Moscow companies:

From February 6, in connection with the upcoming transfer of bank accounts in 2017 to the Main Directorate of the Bank of Russia for the Central federal district of Moscow, the bank account details are changed to account for income distributed by the Federal Treasury bodies between the budgets budgetary system RF on the territory of Moscow:

• Beneficiary bank BIC - 044525000;
• Beneficiary's bank - Main Department of the Bank of Russia for the Central Federal District, Moscow, abbreviated name (Main Department of the Bank of Russia for the Central Federal District);
• Beneficiary account number: 40101810045250010041 - account for accounting of incomes distributed by the Federal Treasury bodies between the budgets of the budgetary system Russian Federation on the territory of Moscow.

Reporting

Despite the apparent optimization of insurance premiums, the accountant's work will not decrease, but rather, it will become more. The fact is that in addition to a single calculation of contributions, which will need to be submitted to the tax office, there are a number of forms that will have to be sent to funds.

Single settlement of contributions

From January 1, 2017, reports on insurance premiums must be submitted to the tax authorities. Reporting will be provided on a quarterly basis, no later than the 30th day of the month following the reporting quarter. The form must be sent to the IFTS at the place of registration of the company. If the company has separate divisions that charge remuneration in favor of individuals, then the form will also have to be submitted at the location of the divisions.

The form of a unified calculation of contributions, as well as the procedure for filling it out and an electronic format, were approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected]. New form combines reporting forms (RSV-1, RV-3, RSV-2 and 4-FSS), in which the composition of indicators is optimized and significantly reduced. At least the Ministry of Finance thinks so (Letter of 11/17/2016 N 03-04-05 / 68069).

The calculation includes:

• title page;
• sheet "Information about natural person not being individual entrepreneur»;
• section 1 “Summary data on the obligations of the payer of insurance premiums”. Section 1 provides 10 appendices;
• section 2 “Summary data on the obligations of payers of insurance premiums of heads of peasant (farmer) households”. There is one appendix to this section;
• section 3 “Personalized information about the insured persons”.

The title page of the calculation is filled in by all payers.

Contribution payers who pay remuneration to individuals must complete section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

Section 2 and Appendix No. 1 to Section 2 are handed over to the inspection by the heads of peasant (farmer) households.

Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5-10 to Section 1 are included in the calculation when the payers apply the appropriate rates of insurance premiums.

Appendices No. 3 and No. 4 to section 1 are handed over to the inspectorate when social benefits are paid to employees.

In the new form, the accountant will not find information about traumatic contributions. This is understandable given view contributions will continue to be supervised by social insurance. For these obligatory payments, companies will submit separate reports to the fund.

Form 4-FSS

By order of the FSS of the Russian Federation of September 26, 2016 No. 381, a new calculation in the form of 4-FSS was approved. This form will need to be submitted quarterly to the fund, starting with the reporting for the 1st quarter of 2017. The form is section 2 of the old 4-FSS form, which provides the calculation of insurance premiums for injuries.

The deadlines for submitting the form have remained the same. Let us remind you that the term depends on the method of filing reports. On the 20th day of the month following the reporting quarter, those who report "the old fashioned way" on paper, and after 5 days (25th day) 4-FSS are sent to in electronic format to the fund.

Accountability

The monthly SZV-M must still be taken in Pension Fund... The form was not changed. However, it should be noted that by the Resolution of the PFR Board dated December 7, 2016 No. 1077p, its new electronic format was approved. In addition, it is not entirely clear from the reporting for which month you need to apply it. The document says nothing about this. Therefore, it is better to contact your fund branch for comments. True, there is still time. As a reminder, since 2017, the deadline for submitting this monthly form has been extended. So, if earlier the companies had to submit it to the fund no later than the 10th day of the next month, then from 2017 the accountant has 5 more days to fill out the form. The due date is now the 15th day of the next month. Moreover, this amendment applies to the December SZV-M. Thus, taking into account the weekend, the last day of SZV-M submission for December 2016 is January 16, 2017.

In addition, the FIU will need to provide information on individual (personified) accounting about insurance experience employees. Truth this reporting will be annual, the deadline for its completion is no later than March 1 of the next year (for the first time - in 2018). On this moment the form has not yet been approved, but there is already a project (SZV-STAZH).

Recall that earlier this information was included in the RSV-1 PFR form and provided to the fund on a quarterly basis.

A responsibility

Now, if a company violates the method of submitting reports to the Pension Fund, then it will face a fine. Previously, there was no such responsibility in the legislation. The amendments were introduced by Federal Law No. 250-FZ dated 03.07.2016. So, if a company hands over, for example, SZV-M on paper instead of electronic form, 1000 rubles will be charged from her. On the one hand, the amount is not large, but this form is submitted monthly and if the company ignores the requirements of the law for a whole year, the fine will increase significantly.

What are the deadlines for submitting reports on insurance premiums from 2017? What are the deadlines for the delivery of the calculation for the new form? The table with the dates is shown in the form of a table.

Insurance premiums from 2017: one-stop settlement

Since 2017, the administration of insurance premiums to the Pension Fund and the Social Insurance Fund (except for the “injury” premiums) will come under the control of the Federal Tax Service. In this regard, for periods starting from 2017, payers will have to submit to their IFTS a single calculation of insurance premiums. This calculation will replace the RSV-1 PFR. The new calculation, in fact, will combine four forms in force in 2016: RSV-1, 4-FSS, RSV-2, RV-3.

Uniform reporting deadline

In 2016, the way of submitting reports on insurance premiums directly influenced the deadline for submitting reports.

Settlement deadlines until 2017

Since 2017, if the average number of people in favor of whom the organization / individual entrepreneur made payments for the previous reporting / billing period was 25 people or less, then a single calculation of insurance premiums to the IFTS can be submitted “on paper” (clause 10 of Art. 431 of the Tax Code of the Russian Federation). If the number exceeds 25 people, then the organization or individual entrepreneur are required to submit the calculation in electronic form.

Since 2017 insurance premiums(except for contributions "for injuries") are administered by the tax authorities. Therefore, the actual calculation of insurance premiums, which the policyholders must submit today, was approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] ).

Unified calculation of insurance premiums: form

You can download the form for calculating insurance premiums free of charge in the system Consultant Plus .

Calculation of insurance premiums-2018/2019: composition of reporting

The calculation of insurance premiums consists of title page and three sections:

• section 1 "Summary data on the obligations of the payer of insurance premiums". It should be noted that the first section is the most capacious. It includes calculations for all contributions: for compulsory pension, medical and social insurance (except for contributions "for injuries");
• section 2 “Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households”;
• section 3 "Personal information about the insured persons" (this section is filled in for each insured person).

Employers (not heads of peasant farms) in mandatory present:

Unified calculation of insurance premiums-2018/2019: filling procedure

A detailed procedure for filling out the calculation of insurance premiums can be found in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]. We will stop at general requirements to fill in this calculation:

• when filling out the calculation, you need to use black / purple / blue ink;
• the text fields are filled with printed capital letters. If the calculation will be prepared on a computer and then printed, then when filling out the calculation it is necessary to use the Courier New font 16-18 points;
• calculation pages should be numbered consecutively, starting from the title page. The page number is written as follows: for example, "001" - for the first page, "025" - for the twenty-fifth;
• fields are filled from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative / total indicator, "0" is put in the corresponding field, in other cases a dash is put down.

When filling out the calculation and preparing it for delivery under the ban:

• correction of errors in the calculation using a corrective or similar means;
• two-sided printing of the calculation;
• fastening sheets, leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains encoded information. For example, the code of the reporting / tax period. And, as practice shows, accountants find it difficult to put down certain codes. Therefore, we dedicated the codes indicated in a single calculation of insurance premiums.

Single calculation: accounting and billing periods

The reporting periods are the first quarter, half a year and 9 months, and the accounting period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Terms of submission of a unified calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting / billing period (clause 7 of article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted in the following terms:

How to present a single calculation of insurance premiums in 2019

Employers whose average number of individuals, in favor of whom payments were made, for the previous reporting / billing period exceeds 25 people, are required to submit a single calculation of insurance premiums in electronic form (clause 10 of article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• submitting the calculation in person to the IFTS (this can be done by the head of the organization / individual entrepreneur or another person with the appropriate power of attorney);
• by sending the calculation by mail with a list of attachments and a return receipt.

Responsibility for untimely submission of a single calculation of insurance premiums

If it is untimely to submit a calculation based on the results of reporting periods or a year, then the penalty will be 5% of the amount not paid in set time the amount of insurance premiums payable / additional payment based on this calculation of contributions, for each full / incomplete month of delay, but not more than 30% of this amount and not less than 1000 rubles (clause 1 of Art. 119 of the Tax Code of the Russian Federation).

By the way, for late submission of the calculation, tax authorities can not only impose a fine on the insured, but also block bank accounts(Clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Errors in a single calculation of insurance premiums

The employer is obliged to submit to the Federal Tax Service Inspectorate an updated calculation of insurance premiums, if he found that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incomplete (clause 1 of article 81 Tax Code of the Russian Federation).

The revision should include those sections and annexes to them (except for section 3) that were included in the initial calculation, taking into account the introduction of corrections to them.

As for section 3, it is included in the revised calculation only in relation to those insured persons whose information is being corrected / supplemented.

What calculation is considered unrepresented

The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains false personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals 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 GPT (based on the base not exceeding limit value) in Sections 3 for all employees is not equal to the sum of contributions for MPI for the organization as a whole in subsection 1.1 of Appendix No. 1 to Section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit the calculation of insurance premiums to the Federal Tax Service Inspectorate at the place of their location (clause 7 of article 431 of the Tax Code of the Russian Federation). And it doesn't matter if there is a separate subdivision separate balance and your current account.

Keep in mind that you must inform the tax authorities about granting the OP with the above powers (subparagraph 7, paragraph 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance dated 05.05.2017 No. 03-15-06 / 27777)... For this, the organization has a month from the day the EP is vested with the appropriate powers.

You can read more about filling out the calculation of insurance premiums.