When filling out table 3 of the FSS Form-4 report, in line 1 and line 2, the organization does not show the amount of financial assistance. In fact, the base for calculating insurance premiums is not underestimated, it is the same as if the organization displayed this accrual in the lines. Are Are these actions a violation? How to fix? Consequences?

When filling out the calculation in Form 4-FSS, line 1 of Table 3 reflects the payments accrued to citizens on an accrual basis from the beginning of the year. Line 2 indicates amounts that are not subject to insurance premiums in accordance with Article 9 of the Law of July 24, 2009 No. 212-ФЗ.Т.о. the organization should have included the amount of financial assistance on these lines.

Since this error did not lead to an underestimation of the amount of insurance premiums, the company has the right to independently decide whether to correct this error or not. The legislation does not provide for any sanctions for such errors made by the policyholder when filling out reports.

How to draw up and submit calculations of contributions for compulsory social insurance and accident insurance (Form 4-FSS)

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Table 3

If an error led to the organization overpaying contributions, then the updated calculation does not have to be submitted (Part 2 of Article 17 of Law No. 212-FZ of July 24, 2009). In this case, there will be no debt to the fund's budget.

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FEDERAL LAW OF 07.24.2009 No. 212-FZ

On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund

Article 17. Amendments to the calculation of accrued and paid insurance premiums

1. If the payer of insurance premiums discovers in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of insurance premiums the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums is obliged to make necessary changes to the calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article.

2. If the payer of insurance premiums discovers inaccurate information in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of insurance premiums, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums has the right to make the necessary changes in calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article. In this case, an updated calculation of accrued and paid insurance premiums, submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums, is not considered submitted in violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums before the deadline for submitting a calculation of accrued and paid insurance premiums, it is considered submitted on the day of submission of the updated calculation of accrued and paid insurance premiums.

Is it necessary to reflect in the calculation of insurance premiums gifts given to employees (over 4 thousand rubles, under a gift agreement) and material assistance provided (after the death of relatives or in connection with the birth of a child, up to 50 thousand rubles)? How are these payments reflected in 6-NDFL?

Answer

When calculating contributions, you reflect only financial assistance in the lines where you indicate total payments and non-taxable payments. The cost of gifts issued under a gift agreement is not reflected in the calculation of contributions.

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In the calculation of 6-NDFL, you reflect only payments that are fully or partially reflected by personal income tax. Therefore, you do not record the material assistance issued in the 6-NDFL calculation. And you include income in the form of gifts in the calculation.

Now about this in more detail.

Calculation of insurance premiums.

When calculating contributions, you reflect all payments under labor and civil contracts for work and services (clause 1 of Article 420 of the Tax Code of the Russian Federation).

You gave gifts under a gift agreement. These amounts do not relate to the object of taxation of contributions (clause 4 of Article 420 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 20, 2017 N 03-15-06/2437). Therefore, you do not include the cost of gifts in the calculation of insurance premiums.

And you pay financial assistance within the framework of employment contracts. Therefore, you reflect these payments in the calculation of contributions. The entire amount of financial assistance paid in connection with the death of a family member and financial assistance for the birth of a child is up to 50 thousand rubles. is not subject to insurance premiums (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation). Therefore, you reflect the amount of financial assistance in the calculation of contributions:

According to lines 030 and 040 of subsections 1.1 and 1.2

According to lines 020 and 030 of Appendix 2;

According to the lines of 210 subsections 3.2.

In the lines where you reflect the taxable base for contributions, you do not include amounts of financial assistance.

6-NDFL

You have the right not to reflect non-taxable payments in form 6-NDFL, including financial assistance in connection with the death of a family member, as well as for the birth of a child, not exceeding 50,000 rubles. (Clause 8 of Article 217 of the Tax Code of the Russian Federation and Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@).

Therefore, you include only the cost of gifts in the 6-NDFL calculation indicators.

Include the entire cost of gifts in the indicator on line 020 of section 1 of the 6-NDFL calculation. And the non-taxable part is 4000 rubles. (clause 28 of article 217 of the Tax Code of the Russian Federation) reflect in line 030.

The employing organization pays the employee financial assistance within the framework of the labor relationship with him. In this regard, the answer to the question - is financial assistance subject to insurance contributions or not - seems obvious: yes, it is. After all, payments and rewards accrued in favor of individuals within the framework of labor relations and civil contracts are subject to insurance premiums (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009). But should insurance premiums always be charged on the amount of financial assistance? In certain cases no. We will consider them.

When and how mat assistance is subject to insurance premiums

First, let’s figure out how much insurance premiums for financial assistance are calculated in the general case. That is, regardless of the occurrence of specific events and circumstances in the employee’s life. So, amounts of financial assistance up to 4,000 rubles per employee per year are not subject to insurance contributions (clause 11, part 1, article 9, Law dated July 24, 2009 No. 212-FZ, subclause 12, clause 1, article 20.2 of the Law dated July 24, 1998 No. 125-FZ). Accordingly, contributions must be calculated from the excess amount.

In addition, financial assistance is not subject to insurance premiums if it is paid (clause 3, clause 1, article 20.2 of Law No. 125-FZ of July 24, 1998):

to an employee due to the death of a member of his family. In this case, contributions are not calculated regardless of the amount of financial assistance (clause “b”, paragraph 3, part 1, article 9 of Law No. 212-FZ of July 24, 2009). Members of the employee's family are recognized as: spouse, parents and children, including adopted children (Article 2 of the RF IC, Letter of the Ministry of Labor of Russia dated November 9, 2015 No. 17-3/B-538). In other words, if an employee was paid financial assistance in connection with the death of a brother, sister, grandmother, grandfather or other relative, then contributions will have to be calculated from an amount exceeding 4,000 rubles;
to employee-parents (adoptive parents, guardians) at the birth (adoption) of a child. In this case, assistance must be paid within the first year after the birth (adoption) of a child in an amount of no more than 50,000 rubles. for each child (clause “c”, clause 3, part 1, article 9, Law dated July 24, 2009 No. 212-FZ) and for each parent (Letter of the Ministry of Labor of Russia dated October 27, 2015 No. 17-3/B-521). For amounts exceeding the specified limit, contributions are calculated in accordance with the general procedure (Letter of the Ministry of Labor of Russia dated 01.02.2016 No. 17-4/B-37);
to individuals in connection with a natural disaster or other emergency, including victims of terrorist attacks on the territory of the Russian Federation, for compensation for material damage, as well as harm to their health (clause “a”, paragraph 3, part 1, article 9 Law of July 24 .2009 No. 212-FZ).

As you can see, the answer to the question of whether financial assistance is subject to contributions depends on two aspects: for what reason it is paid and in what amount.

Question

We have had 2 former employees die: one who was fired long ago and was cursed at. help, to another - who recently - on your advice, I will formalize it as compensation for vacation. Should these amounts be reflected equally in the DAM, Social Insurance Fund, and 6-NDFL reports or not?
Earlier, they told me about the DAM that these amounts should be entered in line 201, but should not be included in the Social Insurance Fund and 6-NDFL at all.
If we assume that in group 201 RSV and table 3 FSS is not a region. according to Art. 9 of Law 121 Federal Law, then there is financial assistance to an employee in connection with the death of a family member, but in our case it is not for the employee. Comp. for vacation is excluded from non-taxable, but in our country it is not taxed in connection with death. It seems that there is also no need to write anything there. Will these amounts go nowhere at all?

Answer

The obligation to pay tax terminates with the death of the taxpayer (clause 3, clause 3, article 44 of the Tax Code of the Russian Federation). However, until the day the employee dies, the employment contract is valid, and payments made to his relatives under this contract are remuneration subject to taxation in the general manner. That is, the employer needs to calculate and withhold personal income tax from accruals in the form of wages, compensation for unused vacation, disability benefits (clause 1 of Article 209, clause 6 of clause 1 of Article 208, clauses 1 and 3 of Art. 217 of the Tax Code of the Russian Federation). Consequently, the relatives of the deceased should be given amounts in the same amount as the employee himself would have received during his lifetime. In this case, payments must be made no later than a week from the date family members submit the relevant documents (Letter of the Federal Tax Service of Russia for Moscow dated July 16, 2009 N 20-15/3/073541@). Thus, in the calculation of 6-NDFL you will reflect all payments provided for in the employment contract of the deceased employee

At the same time, one-time financial assistance provided to members of the employee’s family (if such is paid), as well as social benefits for funerals, are not subject to personal income tax (clauses 1 and 8 of Article 217 of the Tax Code of the Russian Federation). For the purposes of applying this benefit, the Russian Ministry of Finance includes spouses, parents and children, including adopted children, as family members (Letter dated 08/03/2006 N 03-05-01-04/234). Financial assistance provided to other relatives is subject to the general rules of personal income tax. In our opinion, if financial assistance is provided to family members, then it is not necessary to include it in the calculation.

Financial assistance in connection with death is not subject to insurance premiums, and therefore is not included in RVS-1 and 4-FSS.

However, the amount of funeral benefits paid by the employer in connection with the death of an employee or a minor member of his family reduces the amount of insurance contributions to the Federal Social Insurance Fund of the Russian Federation in case of temporary disability and in connection with maternity (clause 3 of article 10 of Law No. 8-FZ, part 2 Art. 15 of the Federal Law of July 24, 2009 N 212-FZ).

The amount of the benefit must be reflected in FSS Form-4. For this purpose, line 11 is provided in table 2. In column 3, lines 11 indicate the number of benefits issued, in column 4 - the amount of benefits.

In column 5, line 11, no amounts are indicated, since social benefits for funerals are paid in this case from the funds of the Social Insurance Fund of the Russian Federation, and not from the federal budget.