January 30 The last day of the reporting period according to the DAM for 2017 is coming. Experience has shown that passing it does not always go smoothly. We will look at the difficult parts of this form and show you how to get around or correct them.

Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about the length of service is still transferred to the Pension Fund of the Russian Federation with the form).

Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.

Table 1. Deadlines for filing the DAM in 2018

Policyholders with the average number of insured persons over the past year 25 people and more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.

Rules for filling out the calculation

The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The following table describes which sections must be completed in which cases.

Currently, the draft order of the Federal Tax Service on changing the DAM is posted on the portal of legal acts. Apparently, for reporting transfers in 2018 (Q1 2018 and beyond), a new form will need to be submitted.

But we submit the report for 2017 in the same form.

Table 2. Filling out sections of the DAM

Chapter	When filled	Notes
Title page; Section 1; Subsections 1.1 and 1.2 of Appendix 1 to Section 1; Appendix 2 to section 1; Section 3	Always (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@)
Appendix 3 to section 1	When calculating and paying social benefits	Benefits accrued in the reporting period are reflected. Benefits paid at the expense of the employer for the first 3 days of illness are not shown.
Subsections 1.3.1, 1.3.2	When calculating contributions to compulsory health insurance at additional rates
Appendix 5 to section 1	When applying reduced tariffs	High technology organizations
Appendix 6 to section 1		Subjects on the simplified tax system
Appendix 9 to section 1	If there are temporary foreign workers

If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

Should a calculation be submitted if in the reporting period no payments were made to individuals? The Ministry of Finance believes that in this case it is necessary to submit a form with zero indicators (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273).

Some nuances of filling out the RSV

Reflection of expenses not subject to contributions

Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.

In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the object of taxation, reduced by the amounts exempt from contributions.

Example. Let's consider two payments: payment for property leased from an individual, and child care allowance for up to one and a half years. Both payments are free of insurance premiums. In this case, the rent will not be reflected in the DAM, and the allowance must be included in the calculation.

Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation. Therefore, despite the fact that Article 422 of the Code exempts child care benefits from insurance contributions, such payments are included in the DAM.

How to fill out the calculation when combining simplified taxation system and UTII

This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/26795@). The rules are:

1. Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
2. Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).

These indicators must match.

Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes "01", "02", "03". Appendix 1 to Section 1 of the calculation is filled out by them in one copy.

Rules for filling out Section 3

Fields “Last name”, “First name”, “Citizenship (country code)” are required to be filled out. In this case, certain rules are established (Table 3).

Table 3. Rules for filling out Section 3 of the DAM form

Field	Rules	Unacceptable
Surname	fields are filled with uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet; fields must not contain numbers or punctuation marks (except for “.” (dot), “-” (hyphen), “‘” (apostrophe), " " (space)	presence of the symbol "." (period), “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last, or only character
Name, Surname(in the presence of)		the presence of the symbol “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last character or only character; location of the "." (dot) after the symbol “-” (hyphen); presence of the symbol "." (dot) as the first or only character; arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “‘” (apostrophe), “” (space); presence of consecutive characters: “.” (dot), “-” (hyphen), “‘” (apostrophe) or combinations thereof; the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character
TIN in the Russian Federation	checking for the length and correctness of the TIN check number (including filling data with arbitrary technical values ​​starting with 0000000000, 1234567890, etc.); the “TIN” indicator should contain only numbers; contain 12 characters; the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier); checking for the absence in the “TIN in the Russian Federation” field of values ​​from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits
SNILS	must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9
Series and document number(for citizens of the Russian Federation)	should look like “XX XX XXXXXX”, where X takes numeric values ​​from 0 to 9 (series separated by space)
Date of Birth	the date must not exceed the current one; year of birth must not be less than or equal to 1900

What mistakes should not be made in the RSV

We have already written that starting from this year. In particular, the list of critical errors has expanded. In the following table we have collected form fields, errors in which will become an obstacle to passing the DAM.

Table 4. Critical data of the DAM form

Information you can't go wrong	Fields
the amount of payments and other remuneration for each of the last three months of the reporting or billing period	210
the basis for calculating pension contributions within the limit for the same months	220
the amount of calculated pension contributions within the limit for the same months	240
base for calculating pension contributions at an additional tariff for each of the last three months of the reporting or billing period	280
the amount of calculated pension contributions at the additional tariff for the same months	290
Relationships that must be fulfilled
line 061 in columns 3–5 of appendix 1 of section 1 of the calculation must coincide with the amounts of lines 240 of section 3 for each month, respectively
the totals for columns 280, 290 must correspond to the data in line 300
the totals for columns 210, 220 and 240 must correspond to the data in line 250
Note. The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Important! In addition, the report will not be accepted if false personal data identifying the insured persons (full name, SNILS, INN).

If payment is not accepted

If the DAM contains critical errors, the Federal Tax Service must send a notification to the policyholder the next day. The following deadlines are allotted for correction:

• when submitting the DAM in electronic form - 5 days from the date of sending the electronic notification;
• when submitted on paper - 10 days from the date of sending the notice on paper.

If the policyholder manages to correct himself within this time frame, there will be no fine.

Sanctions

Violators of the deadlines and procedures for submitting reports under the DAM face fines.

Late payment deadlines:

1. Liability under Article 119 of the Tax Code of the Russian Federation. The fine will be 5% from the amount subject to additional payment based on the calculation for each full or partial month of delay. In this case, the minimum fine will be 1 thousand rubles, and the maximum will be 30% of the surcharge amount.
   

   Important! If you correctly calculated the contributions and paid them on time, then for late delivery of the DAM you will face a fine of 1 thousand rubles.

2. Responsibility under Article 15.5 of the Code of Administrative Offenses for officials. This is a fine of 300-500 rubles.

Serious fines face those who will lower the base for contributions:

1. For gross violation of accounting rules, which led to an understatement, a fine is imposed under Part 3 of Article 120 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount, at least 40 thousand rubles.
2. For non-payment or incomplete payment of insurance premiums as a result of underestimation of the base - a fine under Part 1 of Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount of contributions.

In addition, they are punishable violations of the procedure for submitting the RSV:

• if the policyholder was supposed to submit a zero calculation, but did not do so, the fine based on paragraph 1 of Article 119 of the Tax Code of the Russian Federation will be 1 thousand rubles;
• for failure to comply with the reporting form (submitted on paper, although it should have been according to the TKS), a fine will be imposed on the basis of Article 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

Common mistakes in RSV

Incorrect employee data

The discrepancy between the data of insured persons submitted by organizations and individual entrepreneurs and the information contained in the Federal Tax Service is a common basis for refusal to accept the DAM. This error occurs for two reasons:

1. Incorrect information was transferred to the Federal Tax Service from the Pension Fund. In this case, the organization must provide copies of supporting documents so that inspectors can correct the information in their system manually.
2. The insurers themselves make mistakes. It is necessary to submit an updated calculation with correct information.

Discrepancy in the amount of contributions in general and for individual employees

If such a discrepancy is identified, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then it is necessary to submit an updated calculation.

Inconsistency between RSV and 6-NDFL data

Despite the fact that in many cases the data in these reports does not coincide for objective reasons, they can still request clarification on them. If it turns out that the discrepancy arose due to an error, you will have to submit an updated DAM.

Failure to submit a zero report

Some policyholders believe that if there are no indicators, there is no need to submit a report. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero DAM. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals during the reporting period.

Filling out appendices 6 or 7 of the calculation of insurance premiums depends on the basis on which the NPO applies a reduced tariff for insurance premiums. If a reduced tariff is applied on the basis of paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, then in section 1 on line 001 you need to indicate code “08” and fill out Appendix 6 of section 1. If a reduced tariff is applied on the basis of paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation, then in section 1 on line 001 you need to indicate code “10” and fill out Appendix 7 of section 1.

Rationale

From the Tax Code of the Russian Federation

<…>

Article 427. Reduced rates of insurance premiums

1. Reduced rates of insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code apply:

<…>

5) for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified on the basis of activity codes in accordance with the All-Russian Classifier of Economic Activities) of which are:
food production*;
production of mineral waters and other non-alcoholic drinks;
textile and clothing production;
production of leather, leather goods and footwear;
wood processing and production of wood products;
chemical production;
production of rubber and plastic products;
production of other non-metallic mineral products;
production of finished metal products;
production of machinery and equipment;
production of electrical equipment, electronic and optical equipment;
production of vehicles and equipment;
furniture manufacture;
production of sporting goods;
production of games and toys;
research and development;
education;
health and social service provision;
activities of sports facilities;
other activities in the field of sports;
processing of secondary raw materials;
construction;
maintenance and repair of vehicles;
disposal of sewage, waste and similar activities;
transport and communications;
provision of personal services;
production of cellulose, wood pulp, paper, cardboard and products made from them;
production of musical instruments;
production of various products not included in other groups;
repair of household products and personal items;
real estate management;
activities related to the production, distribution and screening of films;
activities of libraries, archives, club-type institutions (except for the activities of clubs);
activities of museums and protection of historical sites and buildings;
activities of botanical gardens, zoos and nature reserves;
activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph;
retail trade of pharmaceutical and medical goods, orthopedic products;
production of bent steel profiles;
production of steel wire;

<…>

7) for non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for citizens*, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional);

<…>

From Order of the Federal Tax Service of Russia dated October 10, 2016 No. 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

<…>

Appendix 5. Payer tariff codes 1

<…>
08*	Payers of insurance premiums applying the simplified taxation system, and the main type of economic activity, which is specified in subparagraph 5 of paragraph 1 of Article 427 of the Code
09	Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the Federal Law of November 21, 2011 No. 323-FZ "On the Fundamentals of Protection health of citizens in the Russian Federation" (Collected Legislation of the Russian Federation, 2011, No. 48, Art. 6724; 2016, No. 27, Art. 4219) have the right to engage in pharmaceutical activities or are allowed to carry them out
10*	Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional)
<…>

Appendix 7 to section 1

Appendix 7 is filled out by non-profit organizations in simplified form that operate in the field of social services, scientific research and development, education, healthcare, culture and art, and mass sports. These organizations have the right to reduced rates of insurance premiums (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).*

On line 010, indicate the total amount of income on a simplified basis.

On line 020, reflect income in the form of targeted revenues for activities in the field of social services, scientific research and development, education, healthcare, culture and art, and mass sports.

On line 030, indicate income in the form of grants that the organization receives for activities in the field of social services, scientific research and development, education, healthcare, culture and art, and mass sports.

Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

• IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
• V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
• VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
• VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out 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 of the Tax Code of the Russian Federation"
• XI. The procedure for filling out 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
• XII. The procedure for filling out 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
• XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
• XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student squad (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

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

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• 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.

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 of submission 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 for insurance premiums

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 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not just for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for 9 months must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

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 downloaded here.

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 include in the calculation of insurance premiums for 9 months 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 9 months 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:

Calculation for 9 months: which sections and who fills them out
Title page	Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th 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 out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

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 9-month quarter of 2017. Approved codes are presented in the table:

Code	Where is the payment submitted?
112	At the place of residence of an individual who is not an entrepreneur
120	At the place of residence of the individual entrepreneur
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of the notary engaged in private practice
124	At the place of residence of the member (head) of the peasant (farm) enterprise
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of the separate division
335	At the location of a separate division of a foreign organization in Russia
350	At the place of registration of the international organization in Russia

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 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd 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 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the citizen of the Russian Federation in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
  • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

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 of the Tax Code of the Russian Federation”;
• 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 line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September 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 reporting period (for 9 months 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 (July, August and September).

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 – total number of insured persons for 9 months 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.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions 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.

Calculation of contributions for disability and maternity: Appendix 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: total from the beginning of 2017 to September 30, as well as for July, August and September 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 FSS pilot project in the region, See.html
• “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 for 9 months 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.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months 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 September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

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 (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

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

• on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

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 (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

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

• on line 120 – for 9 months of 2017
• on lines 121–123 – July, August and September 2017.

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

When a calculation does not pass the Federal Tax Service inspection: errors

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 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

Question

Should an organization fill out Appendices 5 and 6 of Section 1 of the calculation of insurance premiums if it is not an IT company and does not apply reduced rates?

Answer

No, these sections of your company do not need to be filled out (clauses 2.6, 2.7 of the Procedure for filling out the calculation), because:

— Appendix 5 to section. 1 is filled in by IT organizations that charge contributions at reduced rates;

— Appendix 6 to section. 1 is filled in by organizations using the simplified tax system that charge contributions at reduced rates.

Related questions:

1. 
   We shipped goods to Armenia (at a 0% rate), what about VAT? Do I need to confirm the zero rate? and what will happen if this is not done?
   ✒ Yes, it is necessary. To confirm your bid......
2. 
   Good afternoon. Explain what to do in this situation: the employee quit on September 12, the salary for September and compensation for unused vacation were paid to the employee on October 12. Personal income tax was paid on these amounts......
3. 
   How to reflect in the 6NDFL report payment for renting a car from an individual. a person who is not an employee of the organization.
   ✒ Calculation of 6-NDFL is presented for all individuals to whom your organization paid income......
4. 
   The building is depreciated at its cadastral value. and the remaining fixed assets at residual value. The question is, is depreciation of the building included in section 2? should the building be included in the calculation based on......