When filling out the calculation for insurance premiums in section 1. In February, sick leave benefits were accrued in the amount of 13,700.00 and contributions were accrued in the amount of 6,600.00, based on the results payable 0. In March contributions were accrued in the amount of 6,700.00 payable 0, the remainder of the excess goes to April 400 .00. How to reflect in line 110 - 113 and 120 - 123? In line 111 - accrued for January, lines 112 and 113 are empty, value 0. In line 121 - 0, and lines 122 - 123, excess amounts, i.e. 6600.00 and 400.00 balance, correct?

Answer

Based on the procedure for filling out the calculation, in section 1 on line 111 indicate the contributions payable for January, on line 113 the contributions payable for March 6700, on line 122 indicate 7100 (6600 - 13700), on line 120 the amount 400.

Section 1

For compulsory social insurance. On line 100, indicate the BCC for contributions to compulsory social insurance.

On lines 110-113, indicate the amount of contributions for compulsory social insurance that must be paid to the budget according to the KBK from line 100:

On line 110 - for the billing (reporting) period. That is, on a cumulative basis;
- on lines 111-113 for the last three months of the billing (reporting) period.

On lines 120-123, indicate the amount of excess social insurance expenses incurred by the payer:
- on line 120 - for the billing (reporting) period;
- on lines 121-123 - for the last three months of the billing (reporting) period.

note: cannot be filled 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.

This is provided for in paragraphs 5.1-5.21 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Appendix 2 to section 1

On line 060, reflect the amount of insurance contributions for compulsory social insurance.

On line 070, indicate the amount of expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. Do not take into account the amounts of sick leave benefits for the first three days of incapacity (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227@). And on line 080, indicate the amounts used by the Social Insurance Fund to pay for sick leave, maternity benefits, etc.

The indicator for line 090 is final, calculate it using the formula*:

If you get the amount of contributions to be paid, enter code “1” in line 090 (contributions turned out to be more than social security expenses). If the amount of expenses incurred exceeds the amount of accrued contributions, reflect the indicator on line 090 with code “2”.

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.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out in the reporting period (the 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). Therefore, it is more correct to call current reporting a calculation of insurance premiums for the half-year, rather than 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

There are two ways to transfer the calculation of insurance premiums for the 2nd quarter of 2017 to the territorial tax service:

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 how to fill out the 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 reporting period cumulative total (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 KBK by pension contributions at additional rates. On lines 070–073 – amounts of pension contributions at additional tariffs:

• 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.

A reminder on the procedure for filling out the Calculation of Insurance Premiums was issued by the tax authorities of Karelia.

After checking the calculations for the 1st quarter of 2017, inspectors encountered a large number of errors, so they decided to help contribution payers avoid their repetition in the future. We invite you to read the memo, even if you do not work in Karelia. Maybe this will help you when preparing your calculations.

Memo on the procedure for filling out the Calculation of Insurance Premiums (form according to KND 1151111)

The procedure for filling out the calculation was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form” (hereinafter referred to as the Procedure) .

Title page

In the “Checkpoint” field for a Russian organization, the checkpoint is indicated in accordance with a certificate of registration of a Russian organization with the tax authority. For a separate division of a Russian organization vested with the authority to accrue payments and remuneration in favor of individuals, a checkpoint is indicated in accordance with notification of registration of a Russian organization with the tax authority.

The field “At location (accounting) (code)” is filled in in accordance with the codes given in Appendix No. 4 to the Procedure, in particular:

“120” - at the place of residence of the individual entrepreneur,

“214” - at the location of the Russian organization,

“222” - at the place of registration of the Russian organization at the location of the separate division.

When filling out the “Submitted to the tax authority (code)” field, the code of the tax authority to which the calculation is submitted is reflected.

The field “Code of the type of economic activity according to the OKVED2 classifier” is filled in according to the All-Russian classifier of types of economic activity OKVED2 OK 029-2014 (NACE Rev. 2), valid from 01/01/2017.

Section 1 "Summary of the obligations of the payer of insurance premiums"

Line 010 must reflect the code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013. When filling out the “OKTMO Code” field, indicate the code of the municipality, inter-settlement territory, settlement, which is part of the municipality on the territory of which insurance premiums are paid.

The amounts of insurance premiums payable must correspond to the amounts of calculated insurance premiums specified in the relevant Appendices to Section 1.

Lines 120 (121-123) reflect the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period.

Not allowed simultaneous completion of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123.

Appendix No. 1 "Calculation of the amounts of insurance contributions for compulsory pension and health insurance" to section 1 of the calculation

When filling out line 001, the tariff code used by the payer in accordance with Appendix No. 5 to this Procedure must be indicated.

Line 010 indicates the total number of insured persons in the system of compulsory pension and compulsory health insurance (Subsections 1.1 and 1.2). The total number of insured persons must correspond to the number of Section 3 “Personalized information about insured persons” of the calculation.

Line 020 reflects the number of individuals for whom insurance premiums were calculated from payments and other remunerations (Subsections 1.1 and 1.2).

Information on the total amount of payments and other remunerations calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Appendices of Section 1, must correspond to information on the amount of payments and other remunerations for each insured person for the same period specified in Section 3 Subsection 3.2 .

Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation

Field 001 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

A characteristic with the value “1” can be indicated in the Calculation only in those regions of the Russian Federation where a pilot project is operating, implemented in accordance with the Decree of the Government of the Russian Federation of April 21, 2011. No. 294.

The Republic of Karelia joins this project from 07/01/2019. Before this date, the payment attribute in the calculation is indicated with the value “2” - offset payment system insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Federal Social Insurance Fund of Russia to the insured person.

Line 090 of Appendix 2 indicates the amount of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage for temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, reflecting the corresponding attribute:

“1” - if the specified amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity payableto the budget,

"2" - if indicated the amount of excess expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Line 070 of Appendix 2 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period and for the last three months.

Line 080 of Appendix 2 reflects the amounts reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period and for the last three months.

Amounts of expenses reimbursed by territorial bodies of the Federal Social Insurance Fund of Russia for reporting periods before 2017 are not reflected in the calculation.

Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1 of the calculation

This Appendix is ​​a breakdown of the expenses incurred for the payment of insurance coverage and in the case of indicating data in line 070 “Expenses incurred for the payment of insurance coverage” of Appendix 2 to Section 1 required to fill out.

Section 3 "Personalized information about insured persons"

Subsection 3.1 of Section 3 of the calculation is completed for all insured persons for the last three months of the billing (reporting) period, with whom employment contracts and (or) civil law contracts were concluded, including for employees on maternity leave, for employees on maternity leave up to 1.5 ( 3) years or on leave without pay wages, even if no payments were made in their favor during the reporting period.

For insured persons in whose favor payments and other remuneration were not made for the last three months of the reporting (calculation) period, Subsection 3.2 of Section 3 is not completed.

When submitting an updated calculation, line 010 of Section 3 “Adjustment number” must indicate the adjustment number (for example, “1--“, “2--“ and so on).

Column 200 indicates the category code of the insured person in accordance with the category codes in accordance with Appendix No. 8 to this Procedure, in particular:

HP - persons who are subject to compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid.

To correctly reflect data on the insured person “Identification of an insured person in the system” is required to be completed:

• compulsory pension insurance;
• compulsory health insurance;
• compulsory social insurance.

Payers of insurance premiums have the right to independently determine the serial number of information. The information is numbered in ascending order throughout the organization. It is not an error if the taxpayer uses a unique accounting number assigned by the taxpayer's accounting system, for example a personnel number.

The calculation of insurance premiums combines data on all types of deductions and is submitted to the Federal Tax Service in accordance with the requirements of Art. 431 Tax Code of the Russian Federation. Information about deductions for insurance for temporary disability and in connection with maternity (VNiM) is indicated in line 090 of Appendix 2 of Section 1 of the calculation. The indicator is final, the calculation of which takes into account the data of lines 060, 070, 080. To obtain the correct indicator of line 090, it is necessary to correctly enter into the calculation all the components of the amount involved in obtaining the total value.

The procedure for calculating the indicator on line 090

The line 090 indicator is determined as the difference between the VNIM contributions calculated on line 060 and the employer’s expenses for targeted payments indicated on line 070, increased by the amount of reimbursed expenses on line 080 of Appendix 2, Section 1.

Signs of amounts indicated by line

The indicator indicated on line 090 has a sign that allows you to determine the result of the calculation, which results in the amount to be paid or reimbursed and offset (excess of expenses over calculated contributions).

The amount always has a positive value; the negative indicator is not shown on the line. The condition for the mandatory indication of signs of payment or compensation is established in clause 11.15 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

Data reporting period

Calculation line 090 does not indicate reimbursement data for expenses incurred before 2017. Information is presented only for the current calendar period. The final indicator is compiled from the data in boxes 060, 070, 080. Indicators are presented for the periods:

• From the beginning of the calendar year, taken as billing period.
• Last 3 months of the reporting period.
• Monthly for the last quarter of the period.

For example, when calculating the total data of window 090, the amounts of reimbursement of expenses of window 080 are used, received from the beginning of the reporting year, for the last 3 months with a monthly breakdown, but declared by the employer only in the billing period. Indemnities for earlier periods, despite the actual receipt to the policyholder's bank account, are not taken into account in the calculation.

Information on contributions from participants in the pilot project

A number of regions took part in the FSS pilot project, within the framework of which benefits are paid for insured events. The creation and implementation of the conditions for a pilot project that simplifies payments is indicated in Government Decree No. 294 dated April 21, 2011.

The Social Insurance Fund pays benefits directly to insured persons, with minimal participation from employers. The task of enterprises is to cooperate in the exchange of documents and the submission of mandatory information. When using the pilot project, employers do not have to submit data:

• About expenses incurred to pay benefits in the event of insured events.
• About funds received from the Social Insurance Fund as part of the employer’s expenses that exceeded the amount of deductions.

Information about the employer's expenses is not provided due to the absence of an obligation on the enterprise to make them. Line 070 is not filled in by participants in the pilot project; line 090 reflects the indicators of calculated contributions to be paid. Pilot project participants submit only accrued employee benefit contributions. The procedure for accounting for reimbursed funds when changing the region is indicated in the letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11/12778@.

Insurance premiums of persons who changed a region not participating in the pilot project to a participant region are reflected in the calculation in the reporting period. The condition is true for deductions and expenses, regardless of the moment of their occurrence during the accounting year.

Acting State Advisor of the Russian Federation 2nd class. S.L. Bondarchuk

Common mistakes when generating data

In the process of generating line 090 indicator data, inaccuracies are sometimes allowed. The total indicator may be incorrect due to incorrectly entered data on lines 060, 070, 080.

In some cases, the error is identified by the taxpayer. If an error is detected by the Federal Tax Service, the company notifies the tax authority about the discrepancy in the data. The organization is obliged to provide updated data within 5 days after the Federal Tax Service Inspectorate sends a notification for an electronic reporting form or 10 days for calculations submitted on paper. If the deadlines for submitting clarifications are met, the date of submission of the calculation is considered to be the day of submission of the primary document.

Adjusting indicators when an error is detected

When submitting an updated calculation, the presence of errors in section 3 is taken into account. Data on the movement of contributions is composed of the amounts of each employee, so the reason for erroneous data may be in personal indicators. If incorrect data is not included in the employee information, section 3 will not be submitted. The remaining sections, even if there are no errors, are submitted in the adjusted calculation.

The adjustment number is entered in an incremental manner, taking into account previously submitted clarifications. Submission of updated data is carried out at the place of registration of the enterprise.

The determination of the territorial body for submitting the calculation is indicated in the letter of the Federal Tax Service dated August 17, 2017 No. ZN-4-11/16329@.

If a separate structure of the organization has changed its location during the billing period, having registered the change of address in the prescribed manner, the calculation is submitted at the new location. There is no need to confirm the data; information about changes in data is transmitted by the territorial offices of the Federal Tax Service. The calculation indicates a new checkpoint assigned by the Federal Tax Service to a separate division.

Acting State Advisor of the Russian Federation, 2nd class N.S. Zavilova.

Example of indicator calculation

When calculating, data on payments to employees, the base received, accrued contributions, and benefits provided are used.

The company Smena LLC was registered in March 2017. In March, the company made contributions to VNiM in the amount of 8,600 rubles, expenses amounted to 2,450 rubles. In the reporting period for the 1st quarter of Smena LLC, data on the movement of contributions is indicated by the lines:

1. 060 – 8,600 rubles;
2. 070 – 2,450 rubles;
3. There is no value in line 080.
4. In 090, the difference between data 060 and 070 is 6,150 rubles.

Window indicator 090 is set to “1”, confirming the amount calculated for payment. The amount is transferred to section 1 of the calculation.

Movement of the indicator reflected in line 090

The total values ​​presented in detail in the reporting are reflected in section 1 of the calculation. When specifying data:

• Amounts are indicated for the billing period and the last 3 months, broken down by month.
• Contributions paid by the enterprise are not reflected in the section. The indicators reflect the amounts accrued for payment or reimbursement.
• Based on these indicators in window 090, lines 110-113 and 120-123 are filled in in strict accordance with the month of filling and the characteristic obtained during the calculation.
• If sign “1” appears in window 090, the amount is transferred to lines 110-113, if there is “2”, the amount is reflected in 120-123. Filling out lines in the same period with different characteristics is excluded. The indicator at the end of the period can either be due or indicate an excess of expenses and debt to the Social Insurance Fund.

Question No. 1. Is it necessary to submit a calculation of insurance premiums for an organization registered in December?

The date of registration of the enterprise does not matter when considering the need to submit the calculation. The calculation is submitted by all organizations and individual entrepreneurs, regardless of the duration of activity in the reporting period.

Question No. 2. Is it possible, instead of submitting an updated calculation for the half-year, to recalculate the indicators into current period in 9 months?

The indicators are not recalculated; enterprises must provide updated data for the period in which errors were identified.

Organizations and entrepreneurs using hired labor must submit insurance premium calculations (DAM) to the tax office once a quarter. We will tell you about the rules for filling out the calculation in our article.

Basics of filling out the RSV

Since 2017, the administration of insurance premiums has been handled by the Federal tax service, in connection with which it is from this period that it is necessary to submit a new type of reporting - calculation of insurance premiums (DAM). It is a report combining information from RSV-1 and 4-FSS, which were previously submitted to the Pension Fund of the Russian Federation and the FSS, respectively.

The new DAM form was approved by the Federal Tax Service of the Russian Federation dated October 10, 2016, No. ММВ-7-11/551 and began to operate with reporting for 2017. This legislative document also establishes the procedure for filling out the DAM.

All organizations and entrepreneurs that use hired labor in their activities are required to submit the DAM. The report must be submitted for each quarter, even if no activity was carried out and no salaries were accrued.

What is included in the RSV

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. The DAM contains several sheets that must be filled out by all employers, while other sheets are used only as needed.

Basic sheets to fill out:

1. Title page;
2. Section 1 (with appendices) to reflect the amount of insurance premiums;
3. Section 3 to reflect the personal data of the organization’s employees.

The remaining sheets must be completed only if they correspond to the status of the employer or the types of payments that it makes.

Let's look in more detail (line by line) at exactly how the standard DAM is filled out for most companies.

Title page

The title page information contains information about the employer himself and the immediate form of the document, namely:

• TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
• Checkpoint - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate division to one or another territorial Federal Tax Service is confirmed;
• document correction number - is intended to display information about whether the report is being submitted for the first time for a specific period or whether it is a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
• settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the six months - 31, for 9 months - 33, for the year - 34;
• calendar year - shows which year the billing period belongs to;
• submitted to the tax authority - you must indicate the Federal Tax Service code in the form of 4 characters;
• at the location (registration) - used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the Russian Federation, this code is 214;
• name (full name) - full name must be indicated legal entity or full name of an individual entrepreneur;
• OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company’s registration documentation;
• the reorganization (liquidation) form, as well as the TIN/KPP of the reorganized organization - are filled out if the DAM is submitted by the legal successor;
• contact phone number - indicated to contact the employee responsible for drawing up the DAM;
• number of sheets—reflects the number of transmitted sheets and accompanying documentation (if any).

An example of filling out the main part of the title page is presented below:

In the second part of the title page, information about the official signing the report is filled out - his full name and signature. As a rule, this is the head of the company, for whom code 1 is provided. In addition, his legal representative can sign the report, and then it is necessary to use code 2. Also, the date of filling out the DAM must be indicated on the title page.

See below for an example of filling out the second part of the title page:

The field associated with filling out information by a tax inspector must be left blank.

Section 1

In this section you need to reflect information about insurance premiums calculated by the employer from the salaries of its employees. Initially, it is necessary to enter information about OKTMO of the municipality in whose territory the organization or individual entrepreneur is located.

A separate block is used to reflect each type of insurance premium, and the first 4 of them are filled out in the same way. For example, let’s fill in the block related to pension insurance:

• 020 - BCC for this type of contribution;
• 030 - total amount of contributions for the billing period;
• 030-033 - the amount of insurance premiums broken down monthly.

See below for an example of block filling:

Similarly, it is necessary to fill out the blocks related to other types of contributions, namely:

• 040-053 - medical insurance;
• 060-073 - pension insurance at an additional tariff;
• 080-093 - additional social security.

The blocks for these types of insurance are presented below:

As for the block for social insurance, it is filled out in a different order. It consists of 2 parts, since the employer can independently carry out social expenses, including maternity benefits or payments for sick leave.

Initially, it is necessary to enter the BCC related to social insurance, and then fill out the first part if the amount of calculated contributions for the period exceeds social expenses:

• 110 - the total amount of contributions payable, taking into account expenses incurred by the employer;
• 111-113 - amounts of contributions for the past 3 months.

If social expenses exceed the calculated insurance premiums, it is necessary to fill out the second part of the block according to the appropriate principle (lines 120-123).

Below is a sample of filling out the block if insurance premiums exceed the employer’s social expenses:

Appendix 1 (subsections 1.1 and 1.2) to Section 1

Subsection 1.1 of Appendix 1 intended to reflect information on pension insurance. Initially, you need to enter the payer's tariff code depending on the taxation system used: 01 - OSNO, 02 - USN, 03 - UTII.

Each part of the subsection includes 5 indicators, namely:

1. total since the beginning of the billing period;
2. in just the last 3 months;
3. amounts for each of the 3 months.

As for specific lines, they are used to display the following information:

• 010 — number of insured employees (total);
• 020 - the number of employees based on whose salaries insurance premiums are calculated. The number of these employees may be less than the total number of employees; for example, this does not include maternity workers;
• 021 - the number of employees for whom the salary exceeded the established tax base limit.

For more information on filling out these lines, see below:

The remaining lines contain the following information:

• 030 - the total amount of payments to all insured employees;
• 040 - amount of payments not subject to contributions;
• 050 - the amount of the taxable base for insurance premiums;

An example of filling these lines looks like this:

• 051 - base for calculating insurance premiums in excess of established limit;
• 060 - total amount of calculated insurance premiums;
• 061 - the amount of insurance premiums from the base within the established limit;
• 062 - the amount of insurance premiums from the base above the established limit.

See below for an example of filling out the lines:

Subsection 1.2 of Appendix 1 is formed using a similar method, only based on health insurance contributions. Note that there is no established limit, as well as a breakdown of the base and contributions into amounts within and above the established limit.

See below for an example of filling out Subsection 1.2:

Appendix 2 to Section 1

Appendix 2 contains information on contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block you should fill in the following lines:

• 001 - is intended to record the payment attribute (direct payments - code 1 and credit system - code 2). The encoding depends on whether the subject of the Russian Federation belongs to the pilot project or not. In the case when social benefits are paid through the Social Insurance Fund, this refers to direct payments and code 1 is set, and if benefits are paid by the employer and then reimbursed from the Social Insurance Fund, then the credit system and code 2 are used;
• 010 - displays the number of insured employees;
• 020 - indicates the total amount of salaries and remunerations paid;
• 030 - displays the amount of earnings not subject to social insurance contributions;
• 040 - the value of the base is recorded as exceeding the established limit;
• 050 - the base for calculating social insurance contributions is entered.

To correctly fill out the block, study the sample below:

The following lines separate 050 individual payments from line 050, namely:

• 051 - the salary of pharmacy workers is indicated;
• 052 — remuneration for crew members of ships registered in the international registry is displayed;
• 053 - payments of entrepreneurs on PSN are recorded;
• 054 - the salary of foreign citizens and stateless persons is indicated.

See below for an example of filling out lines:

The following lines are filled in like this:

• 060 — calculated social contributions are displayed;
• 070 - the employer’s social expenses incurred at the expense of the Social Insurance Fund (various types of benefits) are recorded;
• 080 - indicates the amount of insurance compensation received from the Social Insurance Fund;
• 090 - the amount is prescribed depending on the situation - insurance premiums to be paid or the excess of insurance costs over the calculated premiums. In the first case, the characteristic code is 1, and in the second case, the characteristic code is 2.

See below for an example of entering information into these lines:

Appendix 3 to Section 1

Appendix 3 is intended to decipher employer expenses for social insurance purposes. Each line includes the following indicators:

1. number of cases of payments or their recipients;
2. number of days of payments;
3. amount of payments;
4. including the amount of payments from the federal budget.

In this case, you need to fill in the following lines:

• 010 - sick leave benefits (without including payment amounts foreign citizens or stateless persons);
• 011 - from line 010 payments to external part-time workers;
• 020 - benefits for certificates of incapacity for work issued to foreign citizens and stateless persons;
• 021 - from line 020 of the allowance for external part-time workers;
• 030 - maternity benefits;
• 031 - from line 030 of the allowance for external part-time workers.

Below is an example of the formation of this block:

The following lines include the following information:

• 040 - the amount of one-time payments when registering in the early stages of pregnancy;
• 050 - the amount of one-time benefits upon the birth of a child;
• 060 - the amount of monthly payments for child care;
• 061 - the amount of payments for the first children from the total amount of monthly benefits;
• 062 - amounts of payments for second and subsequent children from the total amount of monthly benefits;
• 070 - payments for additional days to care for disabled children;
• 080 - insurance premiums calculated based on the tax base on line 070;
• 090 - funeral benefits;
• 100 - the total amount of all benefits;
• 110 - the amount of unpaid benefits from the total amount of payments.

See below for an example of filling out these lines:

Section 3

This section is necessary to display personalized information on insured employees, and for each of them, its own block is used with the following information:

• 010 — correction number;
• 020 - reporting period;
• 030 - year;
• 040 - serial number for the insured employee;
• 050 - date of compilation of personalized information;
• 060-150 - direct personal information about the employee, including TIN, SNILS, full name, date of birth, country code, gender, ID document code, details for this document;
• 160-180 - sign of an insured person in the insurance system (code 1 - registered, code 2 - not registered).

See below for the mechanism for filling out this information:

The lines on the second sheet of personalized accounting for pension insurance are filled out as follows:

• 190 - month number;
• 200 - letter designation of the insured person (the most common HP is an employee);
• 210 - amount of payments;
• 220 - taxable base for pension insurance within the established limit;
• 230—payments under GPC agreements from the taxable base;
• 240 - the amount of calculated insurance premiums;
• 250 — total values ​​for lines 210-240 for 3 months.

See below for rules for filling out these lines:

The following lines are filled in for pension contributions at the additional rate:

• 260 - month number;
• 270 - letter designation of the employee;
• 280 - the amount of payments taxed at the additional tariff;
• 290 - the amount of calculated insurance premiums;
• 300 - total values ​​for lines 280-290 for 3 months.

See below for an example of filling out this block:

Additional RSV sheets

These sheets must not be completed by all insurance premium payers. This point depends on some features of the business entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.

These sections include:

1. Information about physical sheet who is not an individual entrepreneur

The sheet is required to enter additional information to title page in case the DAM forms individual, who did not indicate the TIN. The sheet contains information about the date and place of birth, citizenship, identity card details, address of residence;

1. Subsection 1.3 of Appendix 1 of Section 1

The sheet is used to reflect information on pension contributions at the additional tariff. In this case, it is necessary to indicate the number of employees, the basis for using the rate, the amount of payments, the taxable base and the amount of the contributions themselves;

1. Subsection 1.4 of Appendix 1 of Section 1

The worksheet is intended for calculating additional social contributions for civilian pilots and coal miners. In the section you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

1. Appendix 4 Section 1

The sheet is used to reflect excess payments for social benefits at the expense of the federal budget to workers who previously suffered from radiation disasters at the Chernobyl nuclear power plant, Mayak PA and the Semipalatinsk test site. Payments must be indicated for each accident separately and for each type of benefit;

1. Appendix 5 Section 1

The sheet is filled out by business entities that belong to the field of information technology. According to paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to use reduced insurance rates. The sheet must display the number of insured employees (must be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (must be more than 90%). In addition, the block should indicate information about the state accreditation of the organization;

1. Appendix 6 Section 1

The sheet is intended for companies on the simplified tax system engaged in special types of activities related to sub-clause. 5 p. 1 art. 427 Tax Code of the Russian Federation. The block is designed to calculate the share of income from a preferential type of activity to the total amount of income (must be at least 70%);

1. Appendix 7 Section 1

The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subparagraph. 7 clause 1 art. 427 Tax Code of the Russian Federation. The use of preferential types of insurance is permitted if income from these types of activities, as well as targeted revenues and grants, is at least 70% of total income;

1. Appendix 8 Section 1

The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subparagraph. 7 clause 1 art. 427 Tax Code of the Russian Federation. In the block I reflect information about the patent, as well as the amount of payments to employees working in activities at PSN;

1. Appendix 9 Section 1

The sheet is required to reflect information on the special rate of social contributions for foreign employees. In the block you need to record the full name, INN, SNILS, citizenship and amount of payments for each employee;

1. Appendix 10 Section 1

The sheet is filled out in order to confirm the right to be exempt from paying insurance premiums from payments to students when working in student teams in accordance with subparagraph. 1 clause 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered into the block: full name, documents on membership in the squad and full-time study, amounts of payments to students. The sheet must also include information about the unit’s entry into the state register;

1. Section 2

The sheet is filled out by the peasant farm, including personal information for each member of the peasant farm, as well as the amount of accrued insurance premiums (in general for the peasant farm and separately for each participant).

The video material provides information on the rules for forming the DAM in 2018: