The report details on line 010 contain information on the number of persons registered in the system compulsory insurance enterprise employees. The breakdown of data is carried out by types of insurance with the reflection of indicators in position 010 of separate sections of the calculation.
The number of employees is determined in accordance with the requirements established by the statistical authorities. The number reflects data on all persons in reporting period including laid-off employees. In cases of making payments to employees after dismissal - benefits, bonuses, it is also necessary to take into account persons in the composition of persons in position 010, due to the fact that payments are made under employment contracts.
An example of accounting for a dismissed employee in payments
An enterprise of the organizational form LLC paid the ballot benefit to the dismissed employee before the expiration of 30 days. Since the payment to the employee was made under an employment contract, in the reporting the person is included in the number of insured persons in line 010 of all types of deductions. At the same time, in lines 160, 170 and 180 of section 3, the person must be indicated with the index "1", indicating the status.
The number of sections must match the number of employees specified in section 3 for each type of insurance. Indicators about persons are shown broken down by periods.
Data is indicated: (click to expand)
The headcount data is determined in accordance with the list of employees whose remuneration is accrued and not accrued. Separate information is provided for organizations with separate structures.
Enterprises submitting calculations on contributions separately for the head office and separate subdivision until 2017 must continue to submit reports by location. Enterprises that have changed their status since 2017 during the formation or liquidation of separate structures must report the emergence or loss of powers of divisions. These conditions are specified in the letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-15-06 / 27777, approved by the Deputy of the Department R.A. Sahakyan.
Line 010 indicates all employees registered in the OPS system. The category includes persons who have an individual SNILS certificate number. It is necessary to obtain an insurance number at the first employment or earlier. Enterprises may employ persons who do not receive wages and on which, accordingly, contributions are not calculated. Employees include:
The number of persons indicated in subsection 1.1 is duplicated in the section on individual accounting. Persons registered in the OPS system are indicated in line 160 of section 3. The section is filled in for all persons according to the data of the last 3 months. Employees who do not belong to the insured, but are on the payroll, are indicated with attribute 2.
Persons registered in the MHI system are indicated in line 010 of subsection 1.2, which simultaneously corresponds to line 170 with feature 1 of the section on individual registration. If the indicators do not match, the reporting will not be accepted. The CHI system includes all employees of the enterprise:
Persons who are absent for valid reasons and do not receive remuneration, similar to the number registered in the OPS, continue to be insured and must be indicated in line 010. The same procedure remains with respect to employees of enterprises that do not pay contributions to compulsory medical insurance and OSS. If the company has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of doing business does not mean the termination of insurance for employees.
Combination of general and individual data | Characteristics of faces |
The number of employees indicated in Appendix 2 must correspond to the number indicated in line 180 of Section 3 with the sign "1" | These categories of persons include those working under labor contracts, contracts of civil servants, who are on formal leave to care for a child or without receiving payment. |
For persons who do not belong to these categories with the index "1", the index "2" in line 180 is applied, indicating that the enterprise has no obligations to provide insurance | This category includes persons employed under GPC agreements for various purposes, a number of foreign workers recognized as highly qualified |
Line 010 of Appendix 3 to section 1 of the calculation contains information about foreign citizens receiving benefits for VNiM. The information is broken down by number of cases, days and benefits paid.
Question No. 1. Are persons insured in the OPS and MHI system who are accepted under GPC agreements, under which property was transferred under a lease agreement?
According to Art. 420 of the Tax Code of the Russian Federation, payments to persons accepted under GPC agreements are subject to insurance premiums, with the exception of deductions for VNiM. With regard to GPC, for which the transfer of property rights is carried out, there is a restriction. Remuneration of citizens under agreements with special conditions does not serve as an object for calculating contributions. Information about persons is not entered in line 010 of the reporting.
Question No. 2. Is there a link between the data of line 010 of the calculation of contributions with other types of reporting? (click to expand)
The information on the number of employees indicated in line 010 of subsection 1.1 is comparable to the indicator of the number of persons indicated in the monthly report SZV-M submitted to the FIU. In some cases, discrepancies are allowed, for example, in payments to laid-off employees. The control bodies in the order of interdepartmental exchange carry out the comparison of indicators.
Since 2017 insurance premiums(except for contributions “for injuries”) are administered by the tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] ).
You can download the insurance premium calculation form for free in the system Consultant Plus .
The calculation of insurance premiums consists of a title page and three sections:
Employers (who are not heads of peasant farms) must submit:
Who represents | The composition of the calculation of insurance premiums |
---|---|
All employers without exception | - title page; - section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; - section 3 |
Employers paying surcharge contributions and/or applying reduced rates | Title page; Section 1; Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; |
Employers who have incurred expenses in connection with the payment of mandatory social insurance in case of temporary disability and in connection with maternity | Title page; Annex No. 3 to section 1; - section 3 |
You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. We will stop at general requirements to complete this calculation:
When filling out the calculation and preparing it for delivery under the ban:
Almost any reporting contains coded information. For example, the code of the reporting/tax period. And, as practice shows, it is difficult for accountants to put down certain codes. Therefore, we dedicated to the codes indicated in the single calculation of insurance premiums.
The reporting periods are the first quarter, six months and 9 months, and the billing period is the calendar year (Article 423 of the Tax Code of the Russian Federation).
The calculation must be submitted no later than the 30th day of the month following the reporting / settlement period (clause 7, article 431 of the Tax Code of the Russian Federation).
In 2019, the calculation must be submitted in next dates:
Employers who have average headcount individuals in favor of whom payments were made, for the previous reporting / settlement period exceeds 25 people, are required to submit a single calculation of insurance premiums in electronic form (clause 10, article 431 of the Tax Code of the Russian Federation).
Other employers can submit calculations on paper:
If the calculation on the basis of the results of the reporting periods or the year is not submitted on time, then the penalty will be 5% of the amount of insurance premiums not paid within the established period, subject to payment/additional payment on the basis of this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).
By the way, for the untimely submission of the calculation, the tax authorities can not only impose a fine on the insured, but also block bank accounts (clause 3.2, article 76 of the Tax Code of the Russian Federation).
The employer is obliged to submit to the IFTS an updated calculation of insurance premiums if he finds that the previously submitted calculation contains errors that lead to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incompletely reflected (paragraph 1 of article 81 Tax Code of the Russian Federation).
The clarification should include those sections and annexes to them (except section 3) that were included in the initial calculation, subject to corrections to them.
As for section 3, it is included in the revised calculation only for those insured persons whose information is corrected / supplemented.
The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):
If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit insurance premiums to the IFTS at their location (clause 7, article 431 of the Tax Code of the Russian Federation). And it doesn't matter if you have separate subdivision a separate balance sheet and your current account.
Keep in mind that it is necessary to inform the tax authorities about the empowerment of the OP with the above powers (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance of 05.05.2017 No. 03-15-06/27777). The organization has a month from the date of granting the OP with the appropriate authority for this.
You can read more about filling out the calculation of insurance premiums.
The calculation of insurance premiums for the 2nd quarter of 2017 must be submitted to the IFTS by all insurers, in particular:
Calculations on insurance premiums to tax inspectorates (FIU authorities have not accepted calculations since 2017). A specific IFTS is defined as follows:
These changes came into force on January 1, 2018 (Clause 3, Article 9 of Federal Law No. 335-FZ of November 27, 2017).
Accordingly, the new control ratios, which are published in the letter of the Federal Tax Service of December 13, 2017 No. GD [email protected], will be applied when accepting both calculations for insurance premiums for 2017 and updated calculations for the reporting periods of 2017: I quarter, half a year, 9 months.
The control ratios provide that the following will be checked:
In the list control ratios you should pay attention to the reconciliation of the values in the lines of subsection 1. 1 of Appendix 1 to section 1 (lines 030, 050 - 051, 061) with the amounts for all sections 3 (in columns 210, 220, 240).
Such a reconciliation is carried out when the value of field 001 of Annex 1 of Section 1 corresponds to the value of line 200 of Subsection 3. 2
1 section 3. For example, in Appendix 1 with tariff code 02, the amount of line 030 for the first month will be compared with the total amount of all sections 3 in column 210 from the lines for the first month, which indicate the category of the insured person "HP".
The ratio will be violated if the payer applies the general rate of insurance premiums and combines different taxation systems (for example, the simplified tax system and UTII), and two appendices 1 to section 1 with different tariff codes (02 and 03, which correspond to one category "NR" ).
It follows from this that such payers do not need to fill out two appendices 1, distributing payments in proportion to revenue from the simplified tax system and UTII. Such clarifications are given by the Federal Tax Service in a letter dated December 28, 2017 No. GD [email protected]
Acceptance will be denied if negative values are found in the fields containing data on payments and contributions:
In addition to errors in amounts, the reason for refusing to accept a calculation may be the presence of two sections 3 with identical SNILS numbers with a full name match. The procedure for submitting revised calculations in this case depends on the type of error:
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If an updated calculation is submitted in order to correct the details in subsection 3.1, except for cases with identical SNILS plus full name, for example, errors in the date of birth, field, passport data, then you need to fill out section 3 with an adjustment number greater than 0 while maintaining the serial number in line 040 of initial calculation and indicate the correct values in lines 060, 120-180.
Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (billing) period. If the last date for submitting the calculation falls on a weekend, then the calculation can be submitted on the next business day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).
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).
See also "Due date for RSV-1 in 2017: table".
Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The flyer can be downloaded from this link. This form has been in use since 2017. The composition of the calculation is as follows:
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):
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).
Most policyholders will fill out the calculation of insurance premiums for the 2nd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program.
However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as give examples and samples.
Therefore, in the calculation of insurance premiums for the 2nd quarter of 2017, the reporting period code will be “31”.
In the “Submitted to the tax authority (code)” field, enter the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.
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The title page is filled in by all employers without exception.
In the table, we provided information on filling in individual fields of the title page, and also gave some explanations and compared the new calculation with the previously existing forms.
In section 1 of the calculation for the 1st quarter of 2017, reflect the total indicators for the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, temporary disability insurance premiums and some other deductions.
Also in this section, you will need to indicate the CCC by type of insurance premiums and the amount of insurance premiums for each CCC that are accrued payable in the reporting period.
On line 020, indicate the CCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance that must be paid to the above CSC:
On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050-053 - allocate the amount of insurance premiums for compulsory health insurance that must be paid:
On line 060, indicate the BCC for pension contributions at additional rates. On lines 070–073 - the amounts pension contributions at additional rates:
On line 080, indicate the CCC for contributions to additional social security. On lines 090-093 - the amount of contributions to additional social security:
On line 100, indicate the CCC for contributions to compulsory social insurance. On lines 110 - 113 - the amount of contributions for compulsory social insurance:
Organizations and entrepreneurs using the labor of hired workers must once a quarter submit to the tax office a calculation of insurance premiums (RSV). We will talk about the rules for filling out the calculation in our article.
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 (RSV). It is a report that combines information from the RSV-1 and 4-FSS, which were previously submitted to the FIU and the FSS, respectively.
The new form of the RSV was approved by the Federal Tax Service of the Russian Federation of October 10, 2016 No. MMV-7-11 / 551 and began to operate from the reporting for 2017. This legislative document also fixes the procedure for filling out the RSV.
All organizations and entrepreneurs who use hired labor in their activities are required to hand over RSV. The report must be submitted for each quarter, even if the activity was not carried out and the salary was not accrued.
The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. There are several sheets in the RSV that must be filled out by all employers, while other sheets are used only as needed.
Main sheets to fill out:
The remaining sheets need to be completed only if they are appropriate for the status of the employer or the types of payments that he makes.
Let us consider in more detail (line by line) how exactly the standard RSV is filled out for most companies.
The title page information contains information about the employer itself and the direct form of the document, namely:
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 in - his full name and signature. As a rule, this is the head of the company, for which code 1 is provided. In addition, his legal representative can also sign the report, and then code 2 must be used. The date of filling out the RSV should also be on the title page.
An example of filling out the second part of the title page, see below:
The field associated with filling in information by an employee of the tax inspectorate must be left blank.
In this section, you need to reflect information about insurance premiums calculated by the employer from the salary of their employees. Initially, it is necessary to enter information about OKTMO of the municipality on whose territory the organization or individual entrepreneur is located.
A separate block is used to reflect each type of insurance premiums, and the first 4 of them are filled in the same way. For example, let's fill in the block related to pension insurance:
See below for an example of how to fill in a block:
Similarly, it is necessary to fill in the blocks related to other types of contributions, namely:
Blocks for these types of insurance are presented below:
As for the block for social insurance, it is filled 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 pay 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:
In case of excess of social expenses over the calculated insurance premiums, it is necessary to fill out the second part of the block according to the corresponding principle (lines 120-123).
Below is a sample of filling out the block in case of excess of insurance premiums over the social expenses of the employer:
Subsection 1.1 Annex 1 designed to reflect information on pension insurance. Initially, you need to put 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:
As for specific lines, they are used to display the following information:
See below for more information about filling in these lines:
The rest of the lines are filled with the following information:
An example of filling these lines is as follows:
See below for an example of how to fill in the lines:
Subsection 1.2 Annex 1 is formed by a similar method, only for health insurance contributions. Note that there is no set limit here, as well as a breakdown of the base and contributions into sizes within and above the established limit.
An example of filling out Subsection 1.2, see below:
Annex 2 contains information about contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block, fill in the following lines:
For the correct filling of the block, study the sample below:
In the following lines, separate payments are separated from line 050, namely:
An example of filling lines, see below:
The following lines are filled in like this:
An example of entering information in these lines, see below:
Annex 3 is designed to break down the employer's social security expenses. Each line includes the following indicators:
In this case, you need to fill in the following lines:
Below is an example of the formation of this block:
The following lines include the following information:
See below for an example of these lines:
This section is required to display personalized information on insured employees, and each of them uses its own block with the following information:
The mechanism for filling in this information is shown below:
Lines on the second sheet of personalized accounting for pension insurance are filled in as follows:
See below for the rules for filling in these lines:
The following lines are filled in for pension contributions at an additional rate:
An example of filling this block is shown below:
These sheets should not be filled out by all payers of insurance premiums. This moment depends on some features of the economic entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.
These sections include:
The sheet is required to enter additional information to title page in the event that the RSV is formed by an individual who did not indicate the TIN. The sheet contains information about the date and place of birth, citizenship, details of an identity card, address of the place of residence;
The sheet is used to reflect information on pension contributions at an additional rate. 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;
The sheet is intended for calculating additional social contributions for civil 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;
The sheet is used to reflect excess payments for social benefits at the expense of the federal budget to employees who previously suffered from radiation disasters at the Chernobyl nuclear power plant, the Mayak Production Association and the Semipalatinsk test site. Payments must be specified for each accident separately and for each type of benefits;
The sheet is filled in by business entities that are related 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 (should be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (should be more than 90%). In addition, the block should contain information about the state accreditation of the organization;
The sheet is intended for companies on the simplified tax system engaged in special activities related to sub. 5 p. 1 art. 427 of the 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 (should be at least 70%);
The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. The use of a preferential type of insurance is allowed if the income from these types of activities, as well as targeted income and grants, is at least 70% of the total income;
The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subpara. 7 p. 1 art. 427 of the 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 on the PSN;
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, TIN, SNILS, citizenship and the amount of payments for each employee;
The sheet is filled out in order to confirm the right to be exempted from paying insurance premiums from payments to students when working in student teams in accordance with subpara. 1 p. 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered in the block: full name, documents on membership in the detachment and full-time training, the amount of payments to students. The sheet must also include information about the entry of the detachment into the state register;
The sheet is filled out by the KFH with the inclusion of personal information for each member of the KFH, as well as for the amounts of accrued insurance premiums (as a whole for the KFH and separately for each participant).
The video material provides information on the rules for the formation of RSV in 2018:
How certain indicators should be reflected in the calculation of contributions is stated in the Procedure for filling it out. But in practice, payers encounter situations where it is not always possible to find an answer to their question in this document.
- Natalya Vladimirovna, explain how to act in such a situation. In July, the organization moved to another tax office. The code of OKTMO of the municipality has also changed. When submitting a calculation for insurance premiums for 9 months, is it necessary to submit two calculations to the new IFTS, given that during the year there were different OKTMO codes (for half a year - with one code, for the III quarter - with another)?
There is no need to submit two calculations for insurance premiums and indicate different OKTMO codes in them. When changing the place of tax registration in the calculation of insurance premiums, you should immediately indicate the OKTMO code for the new place of business.
- The organization combines the simplified tax system and the payment of UTII. Some of the employees are engaged only in activities on a simplified basis, and some - only on an imputed basis. For all employees, the organization pays contributions at basic rates. Since the contribution rates are the same for the two special regimes, how to correctly fill out Appendix No. 1 and Section 3 of the calculation?
The payer's tariff code is indicated on line 001 of Appendix No. 1 to section 1 of the calculation of contributions. It is taken from Appendix No. 5 to the Procedure for filling out the calculation.
Since the organization applies two taxation regimes, when filling out the calculation of contributions, it needs to fill out two appendices No. 1 to section 1:
At the same time, employees, their payments and the amount of contributions must be divided between the two special regimes. Section 3 must be completed for all employees. In it, for each employee in column 200, you must indicate the category code of the insured person "HP".
The total amount of pension contributions indicated in section 3 for each employee (line 240) must match the amount of contributions for the organization as a whole indicated in subsection 1.1 of appendices No. 1 (both for the simplified tax system and for UTII), which reflects contributions to the OPS ( line 061).
- In subsections 1.1 (contributions for compulsory health insurance) and 1.2 (contributions for compulsory medical insurance) there are two lines for indicating the number of individuals - 010 "Number of insured persons" and 020 "Number of individuals from whose payments insurance premiums are accrued." And in Appendix No. 2 to section 1 of the calculation, where contributions to VNiM are calculated, there is only one line 010 “The number of insured persons”. How many employees should be indicated in line 010 of Appendix No. 2? Only those employees who were paid wages and contributions from it in the reporting period? Or all employees, including those for whom contributions were not accrued in the reporting quarter, for example, they were on vacation at their own expense (without pay)?
Line 010 of Appendix No. 2 indicates the total number of insured persons for compulsory social insurance in case of temporary disability and in connection with motherhood.
Line 010 of subsection 1.1 of Appendix No. 1 shall indicate the total number of insured persons in the compulsory pension insurance system. The indicator of this line may not coincide with line 010 of Appendix No. 2, for example, if the organization entered into civil law contracts with individuals. After all, remuneration under the GPA is not subject to insurance premiums for VNiM. For individuals with whom the GPA is concluded, in section 3, line 180, there should be a sign “2” - not insured in the system of compulsory social insurance.
So those persons who have the sign “2” in section 3 on line 180 (not an insured person), do not count in the total number of insured persons on line 010 of Appendix No. 2.
Employees with whom the organization has employment contracts, but who were on vacation at their own expense in the reporting quarter (they were not paid wages), are still insured in the compulsory social insurance system. Therefore, they must be taken into account in line 010 of Appendix No. 2 to Section 1 of the calculation.
- FTS in the Letter dated 10.01.2017 No. BS-4-11 / [email protected] reported that in section 3 in field 040 "Number" the payer of contributions has the right to determine the serial number of information without indicating the index. Information should be numbered in ascending order for the organization as a whole. That is, the number can be any, both in order (1, 2, 3, etc.), and the employee's personnel number.
Accounting programs complete section 3 by employee in alphabetical order. And if at the end of the 1st quarter the employee quit, then in the calculation for the half year, the numbering of employees is already different, in contrast to the calculation for the 1st quarter. Is this procedure for completing the calculation acceptable? Or is it necessary to leave the same numbers that were calculated for the first quarter? But then the numbering will not be continuous (for example, 1, 3, 5, 6, 9, etc.).
The payer of contributions has the right to determine the serial number of information independently. The main thing is that the numbering should be in ascending order throughout the organization as a whole. There will be no error if the payer uses the unique account number assigned to the employee in the organization's accounting system. For example, it could be a personnel number.
In this case, the serial number individual, in respect of which the information is being adjusted, must match the serial number that was indicated in the initial calculation submitted to the tax office.
Thus, if an employee quit in the first quarter, then for half a year filling out sections 3 of the calculation of insurance premiums with a new numbering is permissible.