The employer pays part of the disability benefits, as well as in connection with maternity, to employees from own funds, which Foundation social insurance then reimburses in an amount exceeding the accrued insurance premiums. The money is returned to the payer’s bank account, and such a return must be reflected when filling out the calculation of insurance premiums. Let's look at how to reflect compensation from the Social Insurance Fund in the DAM. What to do if benefits were paid in 2018, and compensation came in 2019? Is it normal that balance sheet and RSV do not converge? We will answer these questions so that filling out the DAM when receiving compensation from the Social Insurance Fund 2019 does not cause problems.

How to show compensation from the Social Insurance Fund in the RSV

Starting from 2017, when filling out the DAM, the Form and Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ are used.

Order filling out the RSV 2019 (indemnity from the Social Insurance Fund) states that the amounts of insurance premiums for VNiM (insurance in connection with temporary disability and in connection with maternity) are reflected in Appendix 2 to Section 1 of the Calculation.

In accordance with clause 11.14 of the Procedure, in line 080 of Appendix 2, you must indicate the amount of compensation from the Social Insurance Fund in the column corresponding to the month of actual compensation.

Thus, if the Fund reimbursed the employer’s expenses for paying benefits in May 2019, then this should be reflected on line 080 in the column for the 2nd month of the 2nd quarter. We will describe in detail how to do this in an example.

In the final line 090 of Appendix 2, you must indicate the amount calculated using the following formula:

This reflects the difference between accrued contributions and expenses for payment of benefits plus the amount of compensation from the Social Insurance Fund for the reporting period.

Calculating the difference can result in either a negative or a positive number.

There is no need to indicate the amount with a minus sign in front in the calculation! Only the difference is indicated, and you need to show whether it is negative or positive using the numbers 1 or 2, entered in the “sign” columns:

• 1 - contributions are more than the cost of insurance payments employees;
• 2 - the cost of insurance payments is greater than the accrued premiums.

So, if you get a negative value, put the number 2 in the “sign” column. This will mean that the amount of benefits you transferred is greater than the amount of insurance premiums.

Please note that at the end of the reporting period, the result will be either an amount payable to the budget (positive) or reimbursement from the budget (negative). They will be indicated with attributes “1” and “2” respectively. In this case, you cannot simultaneously fill in the calculation lines:

• 110 and 120;
• 111 and 121;
• 112 and 122;
• 113 and 128.

When you receive the amount to be paid, fill out line 110, and for reimbursement, fill out line 120, and so on.

If the data in the DAM differs from the accounting data

Reflecting the reimbursement of expenses by the Social Insurance Fund when filling out the DAM, accountants notice a discrepancy in the amount of insurance premiums indicated in line 090 of the calculation with the accounting data. This discrepancy raises doubts and a logical question: is the form filled out correctly? For example, in fact, the Social Insurance Fund reimbursed the company’s expenses, but when filling out the calculation, it turns out that the company owes the Fund a larger amount than it actually did. Since the money that the Fund has already reimbursed is added to the contributions accrued for the period.

In fact, there is no mistake in this. And you need to fill out the calculation exactly as indicated in the Procedure.

Despite the fact that a large amount will be indicated in the final line 110 of Section 1, as well as in line 090 of Appendix 2, only the amount of the contributions themselves will need to be paid to the Fund.

After transferring all the information to the budget settlement card, tax authorities will see which amounts are arrears and which are overpaid. And the money reimbursed by the Fund to the policyholder will be indicated as an overpayment. You will not have any debt to the Social Insurance Fund.

If expenses for payment of benefits were taken into account last year, and compensation was received in the current year

In this case, the filling order is also observed and the above formula is used. Regardless of the period for which the Social Insurance Fund reimburses costs, for the previous quarter or for the previous year, this must be reflected in the calculation directly in the month of receipt.

This is stated in the clarification Letter of the Federal Tax Service of Russia dated 04/09/2018 No. BS-4-11/6753@.

In addition, such a conclusion can be drawn from the norms Chapter 34 of the Tax Code of the Russian Federation, which, starting from January 2017, provides for the offset of expenses spent on VNIM benefits against upcoming payments.

Sample of filling out the DAM with compensation from the Social Insurance Fund

Let's give an example of filling out the RSV when reimbursing the Social Insurance Fund.

Initial conditional data for our example:

Contributions accrued for the 1st quarter:

Benefits paid for the 1st quarter:

The excess of benefits over contributions was: 350,000 - 150,000 = 200,000 rubles.

The lines of Appendix 2 to Section 1 in the DAM for the 1st quarter that interest us, when filled out for this example, look like this:

Let’s assume that we reimbursed the payment of benefits to the organization in May 2019.

Let's consider where the DAM reflects compensation from the Social Insurance Fund when filling out Appendix 2 of Section 1 on a half-year basis, if contributions were accrued for the 2nd quarter:

In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for the half-year, we add up the amount of contributions for the 1st and 2nd quarter): 150,000 + 150,000 = 300,000 rubles.

Benefits paid for the 2nd quarter:

In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for the half-year, we add up the amount of benefits paid for the 1st and 2nd quarter): 350,000 + 120,000 = 470,000 rubles.

In the 2nd quarter there was compensation from the Social Insurance Fund:

Then the lines of interest to us in Appendix 2 of Section 1 of the RSV for the first half of 2019 will look like this:

Please note that at the end of the six months, the amount to be reimbursed from the budget was obtained.

When filled out, it is indicated with the sign “2” in column 1. This means that for the six months the amount of benefits paid to employees exceeded insurance accruals.

And at the end of the second quarter, the amount payable to the budget was obtained. It is indicated with the sign “1” in column 3. That is, for the 2nd quarter, the amount of insurance accruals exceeded the amount of benefits.

For clarity, we will show in the pictures how the values ​​​​indicated in lines 090 were calculated.

In just six months, benefits exceeded contributions by 170,000 rubles. (300,000 - 470,000 = -170,000). If we add the funds transferred to the FSS in May 2019 in the amount of 100,000 rubles, it turns out that the FSS still owes the organization 70,000 rubles. We indicate this value in line 090 with the sign “2”.

For the second quarter, insurance accruals, taking into account the compensation received from the Social Insurance Fund, exceed the costs of benefits. To be paid to the budget - 130,000 rubles. We enter this value when filling in with the sign “1”.

In April 2019, the Social Insurance Fund has not yet reimbursed the organization’s expenses, so in the calculation of 100,000 rubles. they don't take it. We indicate contributions payable in the amount of 5,000 rubles.

In May 2019, we add the reimbursed 100,000 rubles. to the difference between lines 060 and 070, since it was in this month that they were listed.

In June we indicate only the difference between lines 060 and 070.

We hope that now filling out the RSV when receiving compensation from the Social Insurance Fund 2019 will be a simple task for you.

How to check the correctness of filling

Knowing how to reflect reimbursement of expenses in the RSV, do not be alarmed by discrepancies with accounting, and check yourself using control ratios.

Most accounting software automatically checks these ratios and prevents you from filling out rows with incorrect numbers. If you fill out the calculation yourself, then the control ratios are given in Letter of the Federal Tax Service of Russia dated December 20, 2018 N BS-4-11/24887@.

You can also order a reconciliation of calculations with the budget from the tax service, this will help ensure that the form is filled out correctly: if the accounting data coincides with the results of the reconciliation, then everything is correct.

It is important that tax authorities and inspectors from the Social Insurance Fund receive information not from the final lines of the DAM, but from the budget payment cards, where all the data is transferred. And in these cards, as we have already indicated above, overpayments and arrears are reflected differently.

In line 120 of DAM 1, section 1, information about additionally accrued insurance premiums from the beginning of the billing period is reflected, and they are deciphered in section 4 of the current calculation of DAM-1. Previously, because of such filling in line 120 RSV, the fund could fine the company. There shouldn't be any controversy now

Filling out line 120 RSV 1

If the company shows additional accrued contributions in the current calculation RSV-1 line 120 Section 1, the fund will not fine her. The Pension Fund of Russia announced this decision in a letter dated November 20, 2014 No. NP-30-26/14991.

Due to errors found in previously submitted contribution reports, it is necessary to submit an updated calculation. And in order to avoid a fine for underestimating contributions, before submitting the adjustment, you must pay the additional accrued difference and late fees (Clause 1, Article 17 of the Federal Law of July 24, 2009 No. 212-FZ). But in practice, funds accept the updated PFR RSV-1 form only until the 1st day of the third calendar month following the reporting period (PFR letter dated June 25, 2014 No. HII-30-26/795I). And if the company did not make it within this deadline, then the errors will need to be corrected along with the next calculation. And reflect additional contributions to line 120 section 1 calculations with explanation in section 4.

The Fund unequivocally responded in the commented letter that with such correction of errors there are no grounds for a fine. The main thing is to fulfill two conditions. Firstly, before submitting the calculation, you must pay additionally accrued contributions, which are reflected in line 120 RSV 1 2015, as well as calculate and transfer penalties. Secondly, it is necessary to have time to correct the error before the fund discovers it.

Filling out line 120 RSV 1 in 2016

After January 1, 2016, information for nine months must be clarified in the calculation for 2015. To do this, fill out section 6 with the type of adjustment “Correcting” or “Cancelling”. And additionally accrued contributions are shown in line 120 RSV 1 section 1 and deciphered in section 4.

At the same time, before the company corrects the inaccuracies, the fund can order an inspection and detect the errors itself. Then a fine is not excluded. Therefore, if a company has underestimated contributions, then it is worth paying them as soon as an error is discovered, and the reporting can be corrected later. The fine is calculated only from arrears arising due to an understatement of the base. And if the insured has overpaid, then there is no basis for holding him liable (resolution of the Federal Arbitration Court of the West Siberian District dated February 14, 2014 No. A27-5748/2013).

Organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the 2nd quarter of 2017. What are the deadlines for submitting payments for the six months? What mistakes should not be made when preparing reports? What will the Federal Tax Service departments pay special attention to when checking the calculation? This article provides instructions for line-by-line filling out a new calculation for insurance premiums with a breakdown, and also contains a sample calculation for insurance premiums for the 2nd quarter of 2017 (including section 3) filled out using a specific example.

Who must submit payments for the 2nd quarter?

All policyholders must submit calculations of insurance premiums for the 2nd quarter of 2017 to the Federal Tax Service, in particular:

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

A new calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Note that the calculation must be sent to the Federal Tax Service, regardless of whether the activity was carried out in reporting period(first half of 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 2nd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Where to submit the payment

Calculations for insurance contributions to tax inspectorates (PFR bodies do not accept calculations since 2017). A specific Federal Tax Service is determined as follows:

• organizations submit calculations for the 2nd quarter of 2017 to the Federal Tax Service at their location and at the location of separate divisions that issue payments to individuals. (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
• individual entrepreneurs submit settlements to the Federal Tax Service at their place of residence (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date for submitting the calculation 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

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Hence, current reporting it is more correct to call it a calculation of insurance premiums for the half-year, and not for the 2nd quarter of 2017. After all, the calculation includes indicators from January 1 to June 30, 2017, and not just for the 2nd quarter of 2017.

The reporting period in our case is the first half of 2017 (from January 1 to June 30). Therefore, the calculation for the six months must be submitted to the tax office no later than July 31 (since July 30 is a day off, Sunday).

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. However, in 2017 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are due by the 30th day of the month following the reporting period.

Current form: composition and required sections

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be found at this link. This form has been used 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 No. 1 (includes 10 applications);
• Section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for the 2nd quarter 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 the first half of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

Payment methods in 2017

Transfer the calculation of insurance premiums for the 2nd quarter of 2017 to the territorial tax service can be done in two ways:

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 2nd quarter of 2017. The codes used are presented in the table:

Name

Indicate the name of the organization or 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 “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (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 the first half of 2017.

Here is an example of possible filling title page as part of the calculation of insurance premiums (DAM) for the 2nd quarter of 2017:

Sheet “Information about an individual”

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question 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 KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to June inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (April, May and June).

Medical fees

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

• on line 050 - for the reporting period (half-year) on an accrual basis (that is, from January to June);
• on lines 051–053 for the last three months of the reporting period (April, May and June).

Pension contributions at additional rates

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

• on line 070 – for the reporting period (half-year) on an accrual basis (from January 1 to June 30);
• on lines 071 - 073 for the last three months of the first half of the year (April, May and June).

Additional social security contributions

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

• on line 090 – for the reporting period (half-year) on an accrual basis (from January to June inclusive);
• on lines 091–093 for the last three months of the reporting period (April, May and June).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for the half-year on an accrual basis (from January to June inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for April, May and June).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for half a year;
• on lines 121–123 – April, May and June 2017.

If there were no excess expenses, then enter zeros in this block.

You cannot fill out 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 the 2nd quarter of 2017 will not pass the inspection by the Federal Tax Service. Control ratios calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

Appendix No. 1 to section 1: what it includes

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 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 certain categories of insurance premium payers specified in Article 428 Tax Code RF";
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In the calculation for the 2nd quarter, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the first half of 2017 (from January to June inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory 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 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the first half of 2017;
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
• line 030 – amounts of accrued payments and rewards 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:
  • amounts 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 copyright 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 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value 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 limit (RUB 876,000);
  • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (April, May and June).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – the total number of insured foxes in the first half of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts 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 are not shown on line 030;
• on line 040 – payment amounts:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright 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 specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Line 050 shows the basis for calculating contributions for health insurance (clause 1 of Article 421 of the Tax Code of the Russian Federation). In line 060 – the amounts of calculated insurance premiums.

What to do with subsections 1.3 and 1.4

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if in the first half of 2017 insurance premiums were transferred for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Appendix No. 2 to section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: in total from the beginning of 2017 to June 30, as well as for April, May and June 2017.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

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

• line 010 – total number of insured persons in the first half of 2017;
• line 020 – amounts 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:
  • amounts 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 copyright 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 specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 – the amount of payments and other remuneration 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 contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

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

In line 120 of DAM 1, section 1, information about additionally accrued insurance premiums from the beginning of the billing period is reflected, and they are deciphered in section 4 of the current calculation of DAM-1. Previously, because of such filling in line 120 RSV, the fund could fine the company. There shouldn't be any controversy now.

Filling out line 120 RSV 1

If the company shows additional accrued contributions in the current calculation RSV-1 line 120 Section 1, the fund will not fine her. The Pension Fund of Russia announced this decision in a letter dated November 20, 2014 No. NP-30-26/14991.

Due to errors found in previously submitted contribution reports, it is necessary to submit an updated calculation. And in order to avoid a fine for underestimating contributions, before submitting the adjustment, you must pay the additional accrued difference and late fees (Clause 1, Article 17 of the Federal Law of July 24, 2009 No. 212-FZ). But in practice, funds accept the updated PFR RSV-1 form only until the 1st day of the third calendar month following the reporting period (PFR letter dated June 25, 2014 No. HII-30-26/795I). And if the company did not make it within this deadline, then the errors will need to be corrected along with the next calculation. And reflect additional contributions to line 120 section 1 calculations with explanation in section 4.

The Fund unequivocally responded in the commented letter that with such correction of errors there are no grounds for a fine. The main thing is to fulfill two conditions. Firstly, before submitting the calculation, you must pay additionally accrued contributions, which are reflected in line 120 RSV 1 2015, as well as calculate and transfer penalties. Secondly, it is necessary to have time to correct the error before the fund discovers it.

Filling out line 120 RSV 1 in 2018

After January 1, 2016, information for nine months must be clarified in the calculation for 2015. To do this, fill out section 6 with the adjustment type Corrective or Cancelling. And additionally accrued contributions are shown in line 120 RSV 1 section 1 and deciphered in section 4.

At the same time, before the company corrects the inaccuracies, the fund can order an inspection and detect the errors itself. Then a fine is not excluded. Therefore, if a company has underestimated contributions, then it is worth paying them as soon as an error is discovered, and the reporting can be corrected later. The fine is calculated only from arrears arising due to an understatement of the base. And if the insured has overpaid, then there is no basis for holding him liable (resolution of the Federal Arbitration Court of the West Siberian District dated February 14, 2014 No. A27-5748/2013).

In what cases should payers of insurance premiums fill out line 120 “Additional insurance premiums since the beginning of the billing period, total” in the PFR RSV-1 calculation? How are its indicators related to the indicators in section 4 of the said calculation? The answers to these questions are in the article.

The PFR RSV-1 calculation form was approved by order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n

The policyholder fills out line 120 of section 1 “Calculation of accrued and paid insurance premiums” in two cases. They are listed in clause 7.3 of the Procedure for filling out calculations for insurance contributions for compulsory pension and health insurance (form RSV-1 PFR), approved by Order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n (hereinafter referred to as the Procedure).

The first case is additional accrual based on inspection reports.

As part of an on-site inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct an on-site inspection was made (Part 9, Article 35 of the Federal Law of July 24, 2009 No. 212-FZ) can be checked.

The policyholder fills out line 120 of section 1 of the RSV-1 Pension Fund form if two conditions are met:

He was accrued additional insurance premiums based on inspection reports (office and (or) on-site);
- in the reporting period, decisions to bring him to justice came into force.

If the demand for payment of arrears of insurance premiums is sent to the policyholder not based on the results of an audit (there are no acts or decisions), line 120 is not filled in. In this case, the payer must pay it, and he does not need to submit an updated calculation to the Pension Fund in the form of RSV-1 Pension Fund.

The second case is that additional charges were made by the policyholder himself. The policyholder fills out line 120 of the RSV-1 Pension Fund form, if he independently calculated additional insurance premiums after discovering that he did not reflect or did not fully reflect the information, and also errors leading to an underestimation of the amount of insurance premiums, payable for previous reporting periods in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law No. 212-FZ).

In both cases, except for line 120 of section 1 of the RSV-1 PFR form, the policyholder must fill out:

Line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” of Section 1;
- Section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”

Let's take a closer look at the procedure for filling out lines 120 and 121 of section 1 and section 4 of the RSV-1 Pension Fund form.

Filling out line 120 of section 1 of the RSV-1 Pension Fund form

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (based on inspection reports or independently identified an error that led to an underestimation of the amount of insurance premiums), it must show the additional accrual of insurance premiums on line 120 of the RSV-1 PFR form:

For the insurance part of the labor pension (column 3);
- the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by individual categories of payers who pay insurance premiums at an additional rate. They indicate:

In column 5 - the amounts of contributions accrued in accordance with Part 1 of Article 58.3 of Law No. 212-FZ;
- in column 6 - with part 2 of article 58.3 of Law No. 212-FZ.

Additional charges in columns 5 and 6 are reflected only for 2013, since insurance premiums at additional rates of 4 and 2% on payments to employees with special working conditions who are entitled to early retirement have been paid by insurers only since 2013 (clauses 1 and 2 of Art. 33.2 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Filling out line 121 of section 1 of the RSV-1 Pension Fund form

IN column 3 Line 121 reflects the amounts of additionally accrued insurance premiums from amounts exceeding the maximum base value for calculating insurance premiums. Insurance premiums for compulsory pension insurance for amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.2 of Law No. 212-FZ). They began paying insurance premiums at a rate of 10% in 2012 (Part 1, Article 58.2 of Law No. 212-FZ). Consequently, additional accrual of insurance premiums from amounts exceeding the maximum base value is possible only starting from 2012.

Let us remind you that insurance premiums paid at a rate of 10% are intended only to form the solidary part of the tariff of the insurance part of the labor pension.

Policyholders applying reduced insurance premium rates are exempt from paying insurance premiums at a rate of 10%

Columns 4, 5, 6 and 7 Line 121 is not filled out by policyholders under any circumstances (this is not provided for by the PFR RSV-1 calculation form itself).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012, including at the 10% tariff, he must reflect this amount in the PFR’s DAM-1 calculation for the current reporting period:

In column 3 there are 121 lines;
- column 6 of section 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years policyholders did not accrue contributions at the additional 10% rate.

Limit values ​​of the base for calculating insurance premiums

The maximum value of the base for calculating insurance premiums, established by Part 4 of Article 8 of Law No. 212-FZ, is indexed annually (from January 1 of the corresponding year) taking into account the growth of the average wages in the Russian Federation.

In 2012, the maximum value of the base was 512,000 rubles. (Resolution of the Government of the Russian Federation dated November 24, 2011 No. 974), in 2013 it is equal to 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276).

If the policyholder’s situation does not apply to either the first or second case (for example, the requirement to pay arrears in contributions was not sent to him based on the results of an audit), there is no need to fill out section 4

Filling out section 4 of the RSV-1 Pension Fund form

Column 2. Payers of insurance premiums who filled out line 120 of section 1 of the RSV-1 Pension Fund form must also fill out section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as the basis for additional accrual of insurance premiums in column 2 of section 4 of the RSV-1 Pension Fund form, they will indicate:

1 (when additionally accruing insurance premiums based on inspection reports);
- 2 (with independent additional assessment of contributions).

Section 4 needs to be filled out only when the amount of contributions is adjusted, but the base for their calculation does not change. If the basis for calculating insurance premiums has changed, an updated calculation must be submitted. Additional charges with a minus sign are not reflected in section 4.

Example 1

In November 2012, the payer of insurance premiums submitted to the Pension Fund an updated calculation in the form of RSV-1 Pension Fund for the first quarter of 2012. During desk audit Based on this calculation, the Pension Fund came to the conclusion that the organization unlawfully applied reduced rates when calculating insurance premiums for 2012, which led to an underestimation of the amount of insurance premiums.

Based on the results of the inspection, an act dated January 21, 2013 was drawn up and a decision was made on February 19, 2013 to hold the insured accountable for violating the legislation of the Russian Federation on insurance premiums. Based on the decision of the organization, additional insurance premiums for 2012 were accrued. How to reflect the additional accrued amount of insurance premiums in the calculation using the PFR form RSV-1?

Solution

Since the decision to hold the policyholder liable was dated February 19, 2013 (the deadline for submitting the calculation in the RSV-1 Pension Fund form for 2012 expired on February 15, 2013), the policyholder must show the additional accrual of insurance premiums for 2012 in the calculation for the first quarter of 2013.

In this case, the amount of insurance premiums is adjusted, but the base for their calculation does not change. Therefore, the payer of insurance premiums must reflect the additional accrued amount of insurance premiums:

According to line 120 “Additional insurance premiums accrued from the beginning of the billing period” of section 1;

Line 121 “including from amounts exceeding the maximum base for calculating insurance premiums” of section 1. The policyholder did not have the right to apply a reduced rate in 2012; accordingly, he must charge additional insurance premiums at a rate of 10% for payments in excess of the maximum base for calculation of insurance premiums;

In section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”

The base for calculating insurance premiums is determined as the amount of payments and other remunerations provided for in Part 1 of Article 7 of Law No. 212-FZ, accrued by payers of insurance premiums for billing period in favor of individuals, with the exception of the amounts specified in Article 9 of Law No. 212-FZ

Columns 3 and 4 Section 4 of the RSV-1 Pension Fund form is intended to reflect the period for which insurance premiums were identified and accrued.

In column 5 shows the amount of additionally accrued insurance premiums for the insurance part (total), and in box 6- that part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding RUB 512,000).

In column 7 the amount of additionally accrued insurance premiums for the funded part is reflected.

Columns 8 and 9 are intended to indicate additional accrued insurance premiums at an additional rate for certain categories of insurance premium payers. Column 8 shows the amounts accrued in accordance with Part 1 of Article 58.3 of Law No. 212-FZ, and Column 9 - in accordance with Part 2 of the same article.

In column 10 the amounts of additionally accrued insurance premiums for compulsory health insurance are indicated.

Comparison of indicators for lines 120 and 121 of section 1 and the line “Total accrued” of section 4

The indicators of section 4 duplicate the indicators of lines 120 and 121 of section 1, and therefore the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

Columns 3 of line 120 and column 5 of line “Total additional accrued” of section 4;
- column 4 of line 120 and column 7 of line “Total additional accrued” of section 4;
- column 5 of line 120 and column 8 of line “Total additional accrued” of section 4;
- column 6 of line 120 and column 9 of line “Total additional accrued” of section 4;
- column 7 of line 120 and column 10 of line “Total additional accrued” of section 4;
- columns 3 of line 121 and column 6 of line “Total additional accrued” of section 4.

From theory to practice

Let us show how to fill out lines 120 and 121 of section 1 and section 4 of the RSV-1 Pension Fund form using an example.

Example 2

In 2013, the Pension Fund held on-site inspection the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance contributions for compulsory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.
Based on its results, an act dated 04.03.2013 No. 150023300001138 was drawn up and a decision was made dated 04.01.2013 No. 015 023 12 RK 0001011 to hold the organization liable for violating the legislation of the Russian Federation on insurance premiums.

A certificate of identification of arrears from the payer of insurance premiums (form 3-PFR) was approved by order of the Ministry of Health and Social Development of Russia dated December 7, 2009 No. 957n

In accordance with this decision, the organization accrued additional insurance premiums for the first quarter of 2011 in the amount of 3839.65 rubles, including:

3210 rub. - for the insurance part of the labor pension;

RUB 629.65 - for compulsory health insurance.

In addition, in March 2013, the Federal Social Insurance Fund of the Russian Federation did not accept benefits paid in October 2012 for credit. In connection with the restoration of benefit amounts, the organization accrued additional insurance contributions, including to the Pension Fund of the Russian Federation (2,987.76 rubles) and the Federal Compulsory Compulsory Medical Insurance Fund (333 rubles).

How to reflect the additional accrual of insurance premiums for both cases in the calculation using the PFR form RSV-1?

Solution

The organization must reflect the additional accrual of insurance premiums in the calculation for the first half of 2013 as shown in the samples on p. 34.

If, according to an inspection report dated, for example, June 2013, the decision to hold the policyholder liable came into force in July 2013, additional accrued insurance premiums must be reflected in the PFR RSV-1 calculation for 9 months of 2013.

Sample 1 Filling out lines 120 and 121 of section 1 of the RSV-1 calculation of the Pension Fund of Russia (fragment)

Sample 2 Filling out section 4 of the PFR RSV-1 calculation (fragment)

In what cases is line 120 of the calculation in the RSV-1 Pension Fund form filled out? When additionally calculating insurance premiums based on inspection reports (on-site or office) When additionally calculating insurance premiums when an error is independently discovered If an error leading to an underestimation of the amount of insurance premiums is detected by an audit company When additionally calculating insurance premiums based on inspection reports from the Pension Fund or independently In accordance with paragraphs 1 and 2 Clause 7.2 of the Procedure for filling out the RSV-1 PFR form, approved by Order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n, in line 120 of the RSV-1 PFR form you must reflect the amounts of additional accrued insurance contributions:
- on the basis of inspection reports of the Pension Fund of the Russian Federation on decisions on prosecution that entered into force in the reporting period;
- if the policyholder independently identifies the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums.