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.
All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:
Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:
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 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:
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):
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.
There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:
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.
On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:
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”.
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
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 |
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.
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 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 Russian citizen 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 him. 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.
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:
An example of reflecting benefits. For 9 months of 2017 the organization:
Appendix 1 to section 1 of the calculation includes 4 blocks:
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 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:
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 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:
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.
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:
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.
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.
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 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 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:
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 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 lines 120–123, indicate the amount of excess social insurance expenses incurred:
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:
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.
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.
Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for the 3rd quarter 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.
All policyholders must submit calculations of insurance premiums for the 3rd quarter of 2017 to the Federal Tax Service, in particular:
Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:
Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
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).
The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for the 3rd quarter must be submitted to the Federal Tax Service no later than October 31 (Tuesday).
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. This form has been used since 2017. The composition of the calculation is as follows:
Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for the 3rd quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):
In this composition, the calculation for the 3rd quarter 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 the 3rd quarter: 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.
There are two ways to transfer the calculation of insurance premiums for the 3rd quarter of 2017 to the territorial tax service:
Most policyholders will fill out insurance premium calculations for the 3rd 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.
On the cover page of the calculation of insurance premiums for the 3rd quarter of 2017, you must, in particular, indicate the following indicators:
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 the 3rd quarter of 2017, the reporting period code will be “33”.
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
As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 3rd 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 |
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.
In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.
Types of activities and OKVED
In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 3rd quarter 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 information about insured persons” as part of the calculation of insurance premiums for the 3rd quarter of 2017 must be completed for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for the 3rd quarter 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 Russian citizen 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 the 3rd quarter 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 him. 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.
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 the calculation for the 3rd quarter. 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 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 during the entire 3rd quarter you paid benefits to one employee, 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:
Appendix 1 to section 1 of the calculation includes 4 blocks:
In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. In the calculation for the 3rd quarter 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 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:
– 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 author’s order agreements (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;
– 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 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:
– not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (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.
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:
– 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 author’s order agreements (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;
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.
Some calculations for insurance premiums submitted to the Federal Tax Service in 2017 indicate negative amounts of accrued contributions. Such data cannot be reflected on the individual personal accounts of insured persons. In this regard, policyholders who have made such an error must submit an updated calculation. The Federal Tax Service reported this in letters dated 08.23.17 No. BS-4-11/, dated 08.24.17 No. BS-4-11/ Also in these letters it is reported that in line 090 the amount is always reflected in a positive value (that is, you cannot put minus). How, then, can you report that benefit costs have exceeded assessed contributions? To do this, you need to specify the corresponding line attribute. Namely:
- “1” - “amount of insurance premiums payable to the budget”, if the amount calculated using the above formula is greater than or equal to 0;
- “2” - “the amount of excess of expenses for payment of benefits over calculated insurance premiums”, if the amount calculated according to the above formula is less than 0.
If the calculation contains negative values, the inspectors will require the necessary changes to be made and an updated calculation to be submitted to the inspection.
In section 1 of the calculation for the 3rd quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.
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 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 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:
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 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 lines 120–123, indicate the amount of excess social insurance expenses incurred:
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:
With this combination, the calculation for the 3rd quarter 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.
You can also find a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2017 in Excel format.
For late submission of calculations for insurance premiums for the 3rd quarter 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 the 3rd quarter 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 for the payer as a whole 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 the 3rd quarter of 2017.
All businessmen using hired labor are required to submit calculations for insurance premiums (DAM). The report combines information about contributions controlled by the tax service. Today, these are all off-budget mandatory payments, except for insurance premiums for injuries, which remain under the control of the Social Insurance Fund. Let's look at how to fill out and submit the calculation of insurance premiums for 9 months of 2018. We also provide a sample of filling out the ERSV for the 3rd quarter of 2018.
The form and procedure for filling out the DAM (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ Employers required to submit the DAM include not only legal entities or individual entrepreneurs, but in general everyone who uses services of hired workers. These could be, for example, farmers, lawyers, notaries, etc. The absence of a base in a particular period does not give the employer the right to refuse to submit a report.
The DAM report form includes more than 20 sheets. This is not surprising given that this report combines information from multiple payments. However, a “regular” fee payer does not need to fill out all two dozen sheets. There are a number of required sections that contain basic information:
It is the sections and appendices listed above that should be included in their reports by all economic entities that make payments to individuals (clause 2.4 of the Procedure).
All other calculation sheets are filled out if necessary, if the payer has a certain status or makes certain types of payments. For example, section 2 is filled out only by heads of peasant farms, and Appendix 9 to section 1 is filled out only by those employers who pay wages to foreign workers.
You can also download a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2018 in Excel format.
This section includes information about the payer and the report itself:
Here is information about the total amount of insurance premiums of all types included in the form.
Line 010 indicates the OKTMO code by which payments are transferred.
The main part of the section includes five blocks, each of which corresponds to its own type of payment. Lines 020 – 033 reflect information about pension contributions
Read also: 6-NDFL for 2018: instructions, form and sample
Blocks dedicated to three more types of payments listed below are filled out in the same way as the “pension” block.
Information about disability and maternity insurance premiums is entered on the form slightly differently. The fact is that the employer can make these payments (sick leave and maternity benefits) independently. It is possible that the amount of benefits paid will exceed the assessed contributions. To accommodate this option, there are two blocks of lines on the form for “disability” contributions.
If more benefits were paid for the period (or part of it) than contributions were accrued, then you need to use lines 120 - 123, which are filled out similarly to lines 110 - 113. Naturally, “paired” lines 110 and 120, 111 and 121, 112 and 122, 113 and 123 cannot be filled in at the same time.
These sections of the report directly include the calculation of insurance premiums by type.
All lines of applications 1 and 2 have the same structure, each of them includes five cells reflecting indicators:
At the beginning of Appendix 1, the tariff code from Appendix No. 5 to the Procedure is indicated. For a “normal” situation (general tax system and standard tariff), code “01” is indicated.
Contains information about pension contributions:
Subsection 1.1 (end)
It contains information on calculating health insurance premiums. It includes lines from 010 to 060 and is generally filled out in the same way as subsection 1.1. The difference is that for “medical” payments, the report does not highlight the “excess” base and contributions from it. Therefore, in subsection 1.2 there are no lines 021, 051, 061, 062.
It contains information on the calculation of social security contributions, as well as payments that can be offset against these contributions.
– in line 051 – remuneration of employees who have the right to perform pharmaceutical activities;
– in line 052 – the salary of seafarers who are part of the crew of ships registered in the international registry;
– in line 053 – payments made by individual entrepreneurs working under a patent (except for certain types of activities specified in clauses 19 and 45-48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation);
– in line 054 – income of foreigners and stateless persons (except for citizens of member states of the Eurasian Economic Union - EAEU);
Appendix 2 (continued)
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– the amount of insurance premiums payable, if the policyholder’s expenses do not exceed the accrued payment (sign “1”);
– the amount of excess of employer expenses over accrued contributions (sign “2”).
Appendix 2 (end)
This section deciphers the employer’s “social” expenses.
The information in the lines is divided into four columns:
Each line of the section corresponds to a specific social benefit:
Appendix 3 (end)
This part of the DAM form includes individual information on individuals who are recipients of income. A separate section 3 must be completed for each insured person.
– in line 060 – TIN;
– in line 070 – SNILS;
– in lines from 080 to 100 – full name;
– in line 110 – date of birth;
– in line 120 – the code of the country of which the person is a citizen (for stateless persons – the code of the country that issued the identity card);
– in line 130 – gender;
– in lines 140 and 150 – code and details of the identity document;
– in lines 160, 170, 180 – a sign of registration of a person in the pension, medical and social insurance systems (1 - yes, 2 - no).
– line 190 contains the month number (01, 02 or 03);
– Line 200 reflects the code of the insured person from Appendix 8 to the Procedure. The code shows the category of employees from the point of view of calculating pension contributions in a special manner; for “ordinary” employees, the code “NR” is indicated;
– line 210 contains the amount of payments in favor of this person by month;
– line 220 indicates the monthly basis for calculating pension contributions within the established limit (for 2018 – RUB 1,021,000);
– on line 230 from the indicator on line 220, payments under civil contracts are allocated;
– line 240 contains the monthly amount of accrued contributions;
– line 250 summarizes all data on lines 210 – 240 for three months.
– line 260 indicates the month number (01-03);
– term 270 contains the tariff code from Appendix 5 to the Procedure; for the general tax system and the basic tariff for contributions, code “01” is indicated;
– line 280 reflects the amount of payments that are subject to additional tariff:
– line 290 indicates the amount of accrued “additional” contributions;
– line 300 summarizes the monthly indicators of lines 280 and 290.
The sections discussed below are not required to be completed for all payers. They are included in the report if the employer meets certain criteria (type of activity, right to benefits, etc.)
Payments for insurance premiums for 2017 must be submitted no later than January 30. Previous reporting periods showed vulnerabilities in calculations, where errors most often occur. The article will help you take these features into account and easily report your contributions to the tax authorities.
The calculation is submitted within the following deadlines:
For the first quarter of 2017 - no later than 05/02/2017;
For the first half of 2017 - no later than July 31, 2017;
For 9 months of 2017 - no later than October 30, 2017;
For the billing period (2017) - no later than 01/30/2018.
Calculation of insurance premiums in electronic form according to the TCS is submitted if the average number of employees for the previous reporting (calculation) period exceeds 25 people. This also applies to newly created organizations in which this indicator exceeds the specified limit.
For failure to comply with the procedure for submitting calculations in electronic form, a fine is provided under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.
If the indicator is 25 or less people, then the payers themselves decide how to submit the payment: in electronic form or on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).
The following must be filled out in the calculation (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@):
If contributions to compulsory health insurance were calculated at additional tariffs, then you will also have to fill out subsections 1.3.1-1.3.2.
When applying reduced tariffs:
If no salaries were accrued to employees in the quarter, then subsection 3.2 of section 3 is not filled out (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).
According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during a particular settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03 -15-07/17273).
Editor's note:Tax officials plan to update the calculation of insurance premiums. The adjusted form will be applied for the 2018 reporting periods.
Some indicators will be corrected in the current form, the rules for filling it out will be adjusted, and the virtual format of its presentation will also change.
The calculation indicates the taxable base. It is defined as the difference between the accrued payments, which are included in the object of taxation, and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.
Editor's note:After all, the object of taxation with insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of Article 420 of the Tax Code of the Russian Federation). Separately Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempt) to insurance premiums. In particular, these include monthly benefits for child care up to 1.5 years.Examples of non-taxable amounts are, for example, rent paid to an individual for property rented from him, as well as child care benefits for up to 1.5 years.
However, the amount of rent is not shown in the calculation, since such payments are not the subject of contributions (clause 4 of Article 420 of the Tax Code of the Russian Federation). Also they are not named in Art. 422 of the Tax Code of the Russian Federation.
And the benefit paid to the employee is reflected in the calculation.
Note! Last year's expenses reimbursed by the fund in 2017 are not included in the calculation.
2. In the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation of April 21, 2011 No. 294, a pilot project of the Social Insurance Fund of the Russian Federation is being implemented, benefits are paid directly from the fund.
Therefore, the payers of insurance premiums - participants in this project do not bear the costs of VNiM; accordingly, they do not fill out appendices No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.
The exception is for fee payers:
Editor's note:The Federal Tax Service of the Russian Federation said that the offset of excess expenses against the payment of contributions occurs without an application from the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8/10264).
On the procedure for offsetting excess amounts of expenses for the payment of insurance coverage for social insurance for VNIM against accrued contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.
Therefore, in this matter it is necessary to be guided by clause 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be made by the tax authorities themselves.
In columns 200 of section 3 of the calculation, the category code of the insured person is written in accordance with Appendix No. 8 to the procedure. In this case, both indicators must correspond to each other.
Payer tariff codes “01”, “02”, “03” correspond to one category code of the insured person “NR”. Consequently, companies that pay contributions at the general tariff and simultaneously apply the simplified tax system and UTII, fill out one appendix 1 to section 1 of the RSV indicating one, any of the above, payer tariff codes.
The fields “Last name” and “First name”, “Citizenship (country code)” must be filled in.
If the insured person is a citizen of the Russian Federation, then the full name (patronymic (if any)) field should be filled in as follows:
Field "Document series and number" if this is a passport of a citizen of the Russian Federation (code 21):
Since 01/01/2017, the correctness of calculation and payment of these mandatory payments is supervised by tax officials. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, are submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in accordance with the previous rules.
Therefore, if the company recalculates contributions for previous billing periods, then it is necessary to submit the updated forms to the relevant funds. Recalculation amounts cannot be included in the RSV for the current year.
Check tables have been updated to monitor the correct reflection of indicators in the calculation of contributions ().
Editor's note:it is possible to check the declared expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in Appendix 3 and 4 to Section 1 of the calculation of contributions. The corresponding KS were sent by letter of the Federal Social Insurance Fund of the Russian Federation dated June 15, 2017 No. 02-09-11/04-03-13313.
There are no exceptions for the largest taxpayers, so they submit calculations of insurance premiums to the inspectorate at their location. And if they have separate divisions vested with the authority to calculate payments to employees and pay contributions, also at their location.
The algorithm of actions is as follows. Organization:
2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 4@ approved the form for reporting the granting of a separate division the authority to charge payments to individuals.
Letter of the Federal Tax Service of the Russian Federation dated March 6, 2017 No. BS-4-11/4047@
Information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. 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.
False personal data identifying insured individuals (full name - SNILS - Taxpayer Identification Number (if available)) is indicated.
Please note that starting from 2018, the list of critical errors in the RSV will become larger. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:
210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
220 - the base for calculating pension contributions within the limit for the same months;
240 - the amount of calculated pension contributions within the limit for the same months;
250 - totals for columns 210, 220 and 240;
280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
290 - the amount of calculated pension contributions at the additional tariff for the same months;
300 - totals for columns 280, 290.
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.
Editor's note:The updated calculation will be considered accepted, and the date of its submission will be determined by the original date of submission, if it is submitted within the deadlines established by the Tax Code of the Russian Federation:the company will have the opportunity to correct itself: to do this, the day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will submit a calculation with reliable data.
Therefore, if all contributions are paid on time, then for late payment the fine will be 1 thousand rubles.
For officials, this offense is subject to a warning or an administrative fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).
In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no grounds for blocking an account if the deadlines for submitting reports on contributions are violated (letter of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. AS-4-15/8659).
Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation are relied upon for non-payment of insurance premiums due to an understatement of the base for them. If the company has correctly calculated the insurance premiums, but is in no hurry to pay them, then it will only be charged a penalty for the delay.
Fine under Art. 120 of the Tax Code of the Russian Federation for gross violation of taxation objects, income and expenses also applies to the base for contributions. Accordingly, for these gross violations, resulting in an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles
for each type of insurance separately to the corresponding BCC:
The personal data reflected in section 3 “Personalized information about insured persons” of the calculation is clarified on the basis of notifications received from tax authorities: about clarification of the calculation, about refusal to accept it, that the calculation is considered not submitted, or requests for explanations.
The specified section (3) of the calculation is drawn up as follows:
For each individual for whom inconsistencies are identified, the personal data reflected in the initial calculation is indicated in the appropriate lines of subsection 3.1 of the calculation. In this case, in lines 190-300 of subsection 3.2, “0” is put in the character spaces: the value “0” is used to fill in the total indicators of the specified subsection, and in the remaining characters of the corresponding field a dash is entered;
For the same insured individuals, subsection 3.1 of the calculation is filled out, indicating correct (up-to-date) personal data and lines 190-300 of subsection 3.2 of the calculation, if there is a need to adjust individual indicators of subsection 3.2 of the calculation.
Clarification of other information.
Here the following nuances must be taken into account:
If not all insured individuals were included in the initial calculation, then section 3 with data on missing individuals is included in the updated calculation and at the same time the indicators in section 1 of the calculation are adjusted;
If errors have crept into the initial calculation regarding the reflected information about the insured persons, then section 3 with information regarding such individuals is again included in the “clarification”, in which “0” is indicated in all places in lines 190-300 of subsection 3.2 of the calculation, and At the same time, the indicators in section 1 of the calculation are adjusted.
If it is necessary to make adjustments for individual insured persons to the indicators reflected in subsection 3.2 of the calculation, then section 3 with information regarding such individuals with the correct indicators in subsection 3.2 of the calculation is included in the updated calculation, and if necessary (in case of a change in the total amount of calculated contributions), it is necessary correct the data in section 1 of the calculation.
Many refusals to accept payments occur due to discrepancies between SNILS, passport data and full name. workers. If distorted data is detected, the program automatically refuses to accept the calculation, sending the taxpayer a notification of errors.
Some incorrect information on SNILS was transferred from the Pension Fund database. Companies reported such errors to the tax office in writing within 5 days, attaching copies of supporting documents, and inspectors manually made corrections to the database.
In other cases, enterprises themselves made mistakes when providing information on insured persons. If this situation arises, an updated calculation is submitted; there is no penalty for incomplete or unreliable information.
2. Inconsistency in the amount of contributions in general and for each employee
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. In this case, it is also necessary to submit updated calculations.
3. Errors when comparing indicators for calculating contributions and Form 6-NDFL
In most cases, the amounts of these reports should not coincide (for example, when paying dividends, paying for spa treatment).
In any case, the inspector has the right to demand explanations regarding the identified discrepancies between these calculations, and the accountant is obliged to provide them. If discrepancies arise due to an error, then an updated calculation must be submitted.
4. Problems with zero calculation
Questions also arose regarding the submission of the zero calculation. There are no rules in the Tax Code of the Russian Federation that exempt contribution payers from this obligation.
By submitting a zero calculation, the payer notifies the tax authorities that during the reporting period he did not make payments to individuals that are subject to insurance premiums. Failure to submit a zero calculation for insurance premiums will result in a fine of 1 thousand rubles for the organization and individual entrepreneurs (clause 1 of Article 119 of the Tax Code of the Russian Federation).
ARTICLE Zh. S. Selyanina, Advisor to the State Civil Service of the Russian Federation, 3rd class
According to para. 4 paragraph 6 art. 171 of the Tax Code of the Russian Federation, tax amounts accepted for deduction, presented to the taxpayer upon acquisition (construction) of a real estate property, are subject to restoration if these real estate objects are subsequently used to carry out the operations specified in paragraph 2 of Art. 170 Tax Code of the Russian Federation. These operations include:
Operations not subject to (exempt from taxation) value added tax (Article 149 of the Tax Code of the Russian Federation);
Operations for the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation);
Transactions for which a special tax regime is applied;
Operations carried out by taxpayers exempt from obligations to pay VAT in accordance with Art. 145, 145.1 Tax Code of the Russian Federation;
Transactions that are not recognized as an object of taxation in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation.
In this case, the following tax amounts presented to the taxpayer are subject to restoration:
When contractors carry out capital construction of real estate (fixed assets);
When purchasing real estate (except for aircraft, sea vessels and inland navigation vessels, as well as space objects);
When purchasing other goods (works, services) for construction and installation work;
VAT amounts calculated by the taxpayer when performing construction and installation work for own consumption.
Exception are fixed assets:
Which are fully depreciated;
- (or) at least 15 years have passed since the taxpayer put them into operation.
However, if after the specified period the reconstruction of the property was carried out, then the VAT amounts presented to the taxpayer for goods, works, services purchased for reconstruction are subject to restoration (paragraph 6, clause 6, article 171 of the Tax Code of the Russian Federation).
The procedure for restoring tax amounts is established in paragraph. 5 paragraph 6 art. 171 Tax Code of the Russian Federation:
1) the taxpayer is obliged at the end of each calendar year for ten years, starting from the year in which the taxpayer began to accrue depreciation on this fixed asset, in a tax return submitted to the tax authorities at the place of his registration for the last tax period of each calendar year out of ten , reflect the restored tax amount;
2) the calculation of the amount of tax subject to restoration and payment to the budget is made based on one tenth of the amount of tax accepted for deduction, in the corresponding share;
3) the specified share is determined based on the cost of shipped goods (work performed, services rendered), transferred tax-free property rights in the total cost of goods (work, services), property rights shipped (transferred) for the calendar year;
4) the amount of tax to be restored is not included in the cost of this property, but is taken into account for profit tax purposes as part of other expenses in accordance with Art. 264 Tax Code of the Russian Federation.
The procedure for recovering VAT associated with the reconstruction of an object carried out after the expiration of the 15-year service life of the object (or after complete depreciation of the object) is established in paragraph. 7 and 8 clause 6 art. 171 Tax Code of the Russian Federation.
Example
Until 2012, the developer was engaged in the construction of commercial real estate. Since March 2012, the organization also began building multi-apartment residential buildings.
The organization uses the benefit established by paragraph. 23.1 clause 3 art. 149 of the Tax Code of the Russian Federation. Transaction code 1010270 (recommended by letter of the Federal Tax Service of Russia dated August 12, 2010 No. ШС-37-3/8932@).
In August 2010, the organization put into operation non-residential office space worth RUB 23,600,000. (including VAT – RUB 3,600,000). VAT was declared for deduction in accordance with the established procedure in the 3rd quarter of 2010.
For profit tax purposes, the object was included in depreciable property in August 2010. Depreciation for the object began in September 2010.
Due to the fact that since 2012, the property has been used to carry out transactions both taxable and non-taxable with VAT, the amount of VAT previously accepted for deduction is subject to restoration annually in the amount determined by the formula:
VAT i = 1/10 x 3,600,000 rub. x D i, where
VAT i – the amount of VAT subject to recovery in the i-th year;
D i – the share of transactions not subject to VAT in the total amount of goods shipped (work performed, services provided), property rights transferred for the i-th calendar year.
In 2012, the share of non-VAT-taxable services amounted to 35.5% of the total cost of services provided by the developer for the calendar year.
For 2012, the amount of VAT subject to recovery was RUB 127,800. (1/10 x 3,600,000 x 35.5%). The specified amount from Appendix No. 1 to Section 3 has been transferred to line 090 of Section 3 of the VAT return for 2012.
In 2013, the share of non-VAT-taxable services amounted to 51.28% of the total cost of services provided by the developer for the calendar year.
Accordingly, for 2013 the amount of VAT subject to recovery amounted to RUB 184,680. (1/10 x 3,600,000 x 51.3%). The specified amount from Appendix No. 1 to Section 3 is transferred to line 090 of Section 3 of the VAT return for 2013.