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

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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:

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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;

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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);

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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

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Appendix 5. Payer tariff codes 1

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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)
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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.

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'll figure out 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, a 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 taxable object, 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 the 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 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 based on 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.

Yes need. The Tax Code does not provide for an exemption from the obligation to submit calculations for insurance premiums if the organization does not conduct financial and economic activities during the reporting period (letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273).

The zero calculation must include the following sections: title page; section 1, subsections 1.1 and 1.2, appendix 2 and section 3. (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940@). In this case, all quantitative and total indicators, in case of their absence, are filled with zeros. For a sample zero calculation see here.

If an employee changes his personal data (full name, passport data, SNILS) during the reporting period, then the calculation must reflect the current information.

If the employer paid any benefits to its employees during the reporting period, it is necessary to correctly reflect this in the calculation in order to receive reimbursement of expenses incurred from the Social Insurance Fund. Insurance premiums for compulsory social insurance in the calculation are given in appendices 2, 3 and 4 to section 1.

Example of calculation of insurance premiums with benefits

In the second quarter of 2017, the organization paid sick leave to three employees for 15 days of illness: 5,000 rubles. in April, 6000 rub. in May and 4000 rubles. in June.

These amounts include sick leave paid at the expense of the employer - 3,000 rubles each. in every month. In June, one employee was paid a one-time benefit for the birth of a child - 16,350.33 rubles.

No benefits were paid in the first quarter. Income for the six months paid to employees is 700,000 rubles, including: in April – 120,000 rubles, in May – 119,000 rubles, in June – 115,000 rubles. Number of employees – 5 people. The FSS credit system of payments is used, the tariff is 2.9%.

In Appendix 2 of the calculation, we indicate payment attribute “2” - the employer pays benefits to employees, and then a credit is made against the payment of insurance premiums.

In our example of filling out the calculation of insurance premiums with sick leave, we will distribute the amounts of income (line 020), non-taxable amounts (line 030) and calculate the base for calculating social insurance contributions (line 050). In this case, the amount of all benefits is not subject to contributions, incl. and sick leave at the expense of the employer. On line 060 we calculate contributions for six months and for each month of 2 quarters.

On line 070 we indicate all benefits paid at the expense of the Social Insurance Fund, while we do not reflect the employer’s expenses for the first 3 days of illness (letter of the Federal Tax Service dated December 28, 2016 No. PA-4-11/25227). Personal income tax is not deducted from the benefit amount.

The amount of compensation from the Social Insurance Fund, if there was one in the reporting period, is distributed on line 080.

The calculated amount of contributions on line 060 minus expenses incurred on line 070 is the amount of contributions with the sign “1” payable (line 090). If the amount of expenses is higher than the amount of accrued contributions, line 090 indicates sign “2”. The calculation for insurance premiums for the 2nd quarter, an example of which we give, contains the total amount of expenses exceeding the amount of accruals for contributions; now the organization must reimburse this difference to the Social Insurance Fund.

Appendix 3, the calculation of insurance premiums for the 2nd quarter of 2017, a sample of which is given, contains our payments. We distribute the benefits paid by type:

• line 010 – sick leave, excluding payments at the expense of the employer,
• line 050 – child birth benefit,
• line 100 – total amount of benefits.

In regions where a pilot project operates and the Social Insurance Fund pays benefits directly to employees, Appendix 3 does not need to be filled out, since the employer in this case only pays for the first 3 days of illness at his own expense, and they are not reflected in Appendix 3.

Appendix 4 is completed only if there are payments made from the federal budget.

Some insurance premium payers have the right to charge premiums at lower rates than all other insurers. This depends on the presence of certain factors - the use of a special regime, a special location, the performance of a certain type of activity, etc., all of them are listed in Art. 427 Tax Code of the Russian Federation. If usually the general insurance premium rate in 2017 is 30%, then the reduced rate can range from 0% to 20%.

When preparing the calculation, such policyholders fill out one of appendices 5-8 to section 1 to confirm their compliance with the conditions for applying the reduced tariff:

• Appendix 5 is formed by IT organizations (clause 3, clause 1, article 427 of the Tax Code of the Russian Federation),
• Annex 6 – “simplified workers”, whose main activity is indicated in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation,
• Annex 7 – non-profit organizations using simplified language (clause 7, clause 1, article 427 of the Tax Code of the Russian Federation),
• Appendix 8 – IP on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).

Example of filling out the calculation of insurance premiums: reduced tariff

An organization on the simplified tax system is engaged in the production of food products, the income from this activity for the first half of 2017 is 8,650,000 rubles. The total amount of income on the “simplified” system is 10,200,000 rubles. According to paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, an organization can apply a reduced tariff of 20%, of which “pension” contributions are 20%, and compulsory medical insurance and social insurance contributions are 0%.

In this case, the calculation of insurance premiums additionally contains data - you should fill out Appendix 6 to Section 1:

• on line 060 we will indicate the total amount of income on the simplified tax system for the period from 01/01/2017 to 06/30/2017,
• on line 070 we reflect only income from the main activity - food production for the same period,
• in line 080 we calculate the share of income from preferential activities:

line 070: line 060 x 100%.

If the result obtained is at least 70% of the total income, and the income from the beginning of the year does not exceed 79 million rubles, the right to a reduced tariff, as in our case, is retained.

Section 5 of the Calculation is filled out and submitted by payers - organizations that make payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education on full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations, enjoying state support) within the framework of labor relations or under civil contracts, the subject of which is the performance of work and (or) the provision of services.

A large number of policyholders fill out insurance premium calculations using various accounting programs or online services. In this case, the calculation is generated automatically based on the data that the policyholder enters into the program. However, it is necessary to understand a number of basic principles of calculation formation in order to eliminate possible errors.

Below is a sample calculation of insurance premiums for the 3rd quarter of 2018 with explanations of the features of filling out the most common sections.

You can download a sample of filling out a calculation for insurance premiums for the 3rd quarter of 2018 or download a form for calculating insurance premiums for the 3rd quarter of 2018 in Excel using the links provided at the end of the article.

Title page

On the title page, the payer fills in all the details, except for the section “To be filled out by a tax authority employee.”

When filling out the “Adjustment number” field, “0” is automatically entered in the primary calculation; in the updated calculation for the corresponding period, you must indicate the adjustment number (for example, “1”, “2”, etc.).

The field “Calculation (reporting) period (code)” is filled in in accordance with the codes given in the directory. For example, when submitting a report for the first quarter, the code “21” is indicated, for the six months – “31”, etc.

The “Calendar year” field automatically indicates the year for which the calculation (reporting) period is presented.

When filling out the field “Submitted to the tax authority (code),” the code of the tax authority to which the calculation is submitted is reflected. It is selected from the directory. By default, the field is automatically filled with the code that was specified when the client registered in the system.

In the field “At location (accounting) (code)”, select the code of the place where the payment is submitted by the payer from the corresponding directory. Thus, Russian organizations choose the code “214”, individual entrepreneurs – “120”, etc.

The field “Name of the organization, separate division / Full name of the individual entrepreneur, head of the peasant farm, individual” reflects the name of the organization or separate division of the organization vested with the appropriate powers. Individual entrepreneurs, lawyers, notaries, heads of peasant farms and other citizens indicate their full (without abbreviations) last name, first name, patronymic (if any).

The field “Code of the type of economic activity according to the OKVED2 classifier” automatically reflects the OKVED2 code specified by the payer when registering in the program.

Attention! The fields “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are filled in only by those organizations that are reorganized or liquidated during the reporting period.

When filling out the “Contact phone number” field, the payer’s phone number specified during registration is automatically reflected.

In the “Calculation compiled on ____ pages” field, the number of pages on which the calculation was compiled is indicated. The field value is filled in automatically and recalculated when the composition of the calculation changes (adding/deleting sections).

When filling out the field “with the attachment of supporting documents or their copies on ___ sheets,” the number of sheets of supporting documents and (or) their copies (if any), for example, the original (or a certified copy) of a power of attorney confirming the authority of the representative of the insurance premium payer is reflected.

1 – if the document is presented by the payer,

2 – if the document is submitted by a representative of the payer. In this case, the name of the representative and the document confirming his authority are indicated.

The date is also automatically indicated on the title page.

Subsection 3.2. Information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance

This section is intended to be filled out by an individual who is not an individual entrepreneur and has not indicated his TIN. The information reflects the person’s personal data: date and place of birth, details of an identity document and address of residence.

Appendix 8 is filled out by individual entrepreneurs who apply the patent tax system (PTS), with the exception of individual entrepreneurs engaged in activities such as leasing real estate, retail trade or providing catering services.

Attention! Appendix 8 is filled out by payers with tariff code “12”.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, it is necessary to fill in as many lines 020-060 as the number of patents the individual entrepreneur received in the billing (reporting) period.

In columns 1-5 of line 010, the total amounts of payments within the framework of the activities of the individual entrepreneur for all patents are automatically calculated.

Line 020 indicates the patent number, and line 030 indicates the code of the type of business activity from the application for a patent.

Lines 040 and 050 reflect the start and end dates of the patent.

Line 060 indicates the amount of payments to employees from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Appendix 9 is filled out by organizations that have entered into employment contracts with foreign citizens and stateless persons temporarily staying in Russia. The exception is highly qualified specialists and persons who are citizens of EAEU member states.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, the number of completed lines 020-080 must correspond to the number of foreign employees.

In columns 1-5 of line 010, the total amounts of payments made in relation to foreign persons are automatically calculated.

For each person, lines 020-070 indicate the following information: full name, tax identification number, insurance number of the individual personal account of the insured person (SNILS) in the PFR personalized accounting system and citizenship (if available).

Line 080 reflects the amount of payments to a foreign employee from the beginning of the billing period (column 1), for the last three months of the reporting period (column 2) and for each of the three months of the reporting period (columns 3-5).

Appendix 10 is filled out by payers who paid income to students who worked in student teams. These payments are not subject to contributions to the Pension Fund of the Russian Federation if the following conditions are simultaneously met:

• – the student studies at an educational organization of higher professional education or secondary vocational education;
• - Full-time form of education;
• – the student team is included in the federal or regional register;
• – an employment or civil contract has been concluded with the student for the performance of work or provision of services.

Attention! To fill out the application, you need to click on the “New Entry” field. In this case, the number of completed lines 020-100 must correspond to the number of students.

In columns 1-5 of line 010, the total amounts of payments made to students are automatically calculated.

– on line 020 – a unique serial number, starting from 001;

Attention! If during the billing (reporting) period there was more than one reason for paying insurance premiums, then several subsections are included in the calculation 1.4.

All indicators on lines 010-050 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Line 010 indicates the number of individuals from whose payments insurance premiums for additional social security are calculated, and line 020 reflects the amount of payments in favor of these individuals, including non-taxable payments (for example, sick leave, etc.).

Attention! The total number of persons in line 010 includes workers employed in underground and open-pit mining of coal and shale and in the construction of mines, as well as members of flight crews of civil aviation aircraft.

page 050 gr. 3-5 = page 040 gr. 3-5 * extra tariff (depending on the base code in field 001)

Appendix 2 is intended for calculating the amounts of insurance premiums for OSS.

Attention! Appendix 2 must also be completed if contributions are paid at a rate of 0% (for example, when applying reduced tariffs).

In field 001, select the attribute of insurance payments for compulsory social insurance:

• “1” – direct payments of insurance coverage (there is a pilot project in the region and benefits are transferred directly to employees by the fund);
• “2” – offset payment system (employee benefits are paid by the employer).

All indicators on lines 010-090 are indicated in columns 1-5 (the order of reflecting data in columns 1-5 is here).

Calculation of insurance premiums to the Federal Tax Service in the year: sample, filling procedure

Do not forget to fill out Appendix 3 to Section 1, indicating the costs of benefits. Where in the calculation should it be shown that the individual entrepreneur applies reduced rates? The usual rate for employee insurance premiums is 30%.

Many individual entrepreneurs using the simplified and patent system have the right to reduce the tariff to 20%. In this case, the merchant pays only pension insurance contributions for employees.

Individual entrepreneur on the simplified tax system Simplified reduces insurance premiums for all employees if three conditions are met:

1. conducts activities according to subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
2. the share of revenue from preferential activities is at least 70% of total income;
3. total annual income does not exceed 79 million rubles.

If you meet all the conditions, then include Appendix 6 to Section 1 in the calculation.

TIN" (taxpayer identification number (hereinafter - TIN) is indicated by the TIN in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation. For an individual, the TIN is indicated in accordance with with a certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.

When the payer fills out the TIN, which consists of ten characters, in the area of ​​twelve cells reserved for recording the TIN indicator, a dash should be placed in the last two cells; 5.7.

Subsection 3.2.2. Information on the amount of payments and other remuneration accrued in favor of an individual, for which insurance premiums are calculated at the additional rate

Attention! The total number of insured persons includes employees with whom employment contracts have been concluded, incl. and those who did not have taxable payments for the last three months of the reporting period (for example, maternity leavers).

Attention! Performers under civil contracts are not included in line 010.

• payments that are not subject to insurance contributions for OSS (state benefits, compensation payments, etc.);
• the amount of expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc.

Line 040 indicates the amount of payments in favor of persons exceeding the maximum base for calculating contributions to OSS (in 2018 - 815,000 rubles).

page 050 = page 020 – page 030 – page 040

Lines 051-054 fill in individual categories of payers and indicate in them the base for calculating insurance premiums from line 050.

Line 051 is filled out by pharmacies and individual entrepreneurs that have a license for pharmaceutical activities and pay UTII. This line reflects the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.

Line 052 is filled in by organizations that make payments to crew members of ships registered in the Russian International Register of Ships. This line reflects the basis for calculating insurance premiums in terms of payments to crew members.

Line 053 is filled out by individual entrepreneurs on a patent, who make payments to hired employees and reflect on this line the basis for calculating insurance premiums in terms of payments to these employees.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to temporarily staying foreign employees. It specifies the basis for calculating insurance premiums in terms of payments in favor of such employees (with the exception of citizens of countries from the EAEU).

Line 060 reflects the amount of calculated insurance premiums for OSS.

Line 070 indicates the amount of expenses incurred for the payment of insurance coverage under OSS (sick leave, maternity benefits, etc.)

Attention! Line 070 is filled out only by payers using the offset payment system (sign “2” in field 001). However, benefits for the first three days of employee illness are not reflected in this line.

Line 080 reflects the amounts that the payer of insurance premiums received from the Social Insurance Fund to reimburse expenses (for sick leave, maternity benefits, etc.).

Attention! Line 080 is filled out only by payers using the offset payment system (sign “2” in field 001). Amounts received in 2017 from the Social Insurance Fund to reimburse last year’s benefits are not indicated on line 080.

page 090 = page 060 – page 070 page 080

In this case, in the column “Sign”, code “1” is indicated if the amount of contributions payable is obtained and code “2” if the amount of expenses incurred exceeds the amount of accrued insurance premiums.

Attention! Appendix 3 is not filled out by participants of the pilot project (sign “1” in field 001 of Appendix 2).

Attention! Payers who did not start implementing the pilot project from the beginning of the billing period fill out Appendix 3 regarding the amounts of expenses incurred before the start of participation in the pilot project.

– lines 010-021 – temporary disability benefits;

– lines 030-031 – maternity benefits;

– line 040 – benefits for women who registered in the early stages of pregnancy;

– line 050 – benefit for the birth of a child;

– lines 060-062 – child care allowance;

– lines 070-080 – payment for additional days off to care for a disabled child and insurance premiums accrued for these payments;

– line 090 – funeral benefit.

– number of cases of payments or recipients (column 1);

– the number of days paid, payments made or benefits paid (column 2);

– the amount of expenses incurred (column 3);

– the amount of expenses incurred from funds financed from the federal budget (column 4).

page 100 gr. 3, 4 = (page 010 page 020 page 030 page 040 page 050 page 060 page 070 page 080 page 090) gr. 3, 4

Line 110 indicates the amount of accrued and unpaid benefits, with the exception of those benefits that were accrued for the last month of the reporting period and in respect of which the deadline for payment of benefits established by law was not missed.

Attention! To fill out the application, you need to click on the “New Entry” field.

– on lines 010-030 – full name of the peasant farm member in accordance with the identity document;

– on line 040 – TIN in accordance with the certificate of registration of an individual with the tax authority (if available);

– on line 050 – SNILS in accordance with the insurance certificate of compulsory pension insurance;

– on line 060 – year of birth;

– on lines 070-080 – the date the person became a member of the peasant farm and the date of withdrawal from the peasant farm in accordance with the application (in the billing period). If a member of a peasant farm was a member of the peasant farm throughout the entire billing period, then lines 070-080 indicate, respectively, the start and end dates of the billing period for which the calculation is being submitted.

The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's look at the step-by-step filling out of the RSV-1 form using an example.

Fines for RSV-1 in 2019

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 2nd quarter - before July 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! No transfers are provided.

If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

Let's consider an example of calculating insurance premiums in 2019 for a budget organization in the 1st half of the year: GBOU DOD SDUSSHOR "ALLUR" applies OSNO; General tax rates are established for calculation. The average number of employees is 22.

For the reporting 3 months of 2019, payroll accruals amounted to:

• April - RUB 253,000.00;
• May - RUB 253,000.00;
• June — 253,000 rub.

We calculate insurance on a monthly basis.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

1. Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
2. Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
3. VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For reference.

In the 1st quarter of 2019, wages accrued amounted to 759,300.00 rubles:

1. Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
2. Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
3. Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rub.

Estimated data for the 2nd quarter:

1. Accrued salary - 759,000.00 rubles.
2. Contributions to the Pension - 166,980.00 rubles.
3. Compulsory medical insurance—RUB 38,709.00.
4. FSS - 22,011.00 rub.

Final data to be entered into the reporting form.

For the 1st half of 2019:

• accruals - 1,518,300.00 rubles;
• Pension Fund contributions - 334,026.00 rubles;
• Compulsory medical insurance - 77,433.00 rubles;
• FSS - 44,030.00 rubles.

Example of filling out RSV-1

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report according to the manager's data.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".

Step 3. End of the third section

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “04” - April, “05” - May, “06” - June. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values ​​​​established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for the simplified tax system, “03” - for UTII.

Then we indicate the total values ​​of section 3.

First, we reflect the number of people:

• general;
• the number of those who received accruals included in the calculation base;
• who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

• state benefits at the federal, regional and local levels;
• compensation and reimbursement established by the state, within the limits of standards;
• one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
• financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
• financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
• the amount of insurance contributions, including for additional insurance;
• other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

• 010 and 020 - number;
• 030 - total amount of accruals;
• 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 050 - difference between 030 and 040;
• 060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in a region participating in the FSS pilot project, “02” for all others:

• 010 - indicate the total number of insured persons;
• 020 - total amount of accruals made during the billing period;
• 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
• 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
• 050 - base for calculating deductions;
• 051-054 - amounts of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are for amounts:

• 060 — calculated insurance premiums;
• 070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
• 080 - expenses reimbursed by the Social Insurance Fund;
• 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

We fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

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.

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