Until recently, many accountants, reporting for companies where salaries are not calculated, did not take the SZV-M and SZV-STAZH, and passed the DAM without the 3rd section. Meanwhile, recently the Pension Fund of the Russian Federation, which was previously quite happy with this state of affairs, at the instigation of the Ministry of Labor, spoke out against it.

And the other day the Federal Tax Service also took up the “zeros”. In the letter “About individual issues related to filling out and submitting the DAM”, fiscal officials explained how NPOs can fill out calculations that do not include salary accruals and contributions.

We'll tell you who the Federal Tax Service wants to see in Section 3 of the RSV.

What does the Pension Fund say?

In its latest letter, the Federal Tax Service explained specifically about section 3. It should exist!

Regardless of the activity being carried out, the following are mandatory for all payers of insurance premiums to fill out in accordance with the procedure for filling out the DAM: front page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and Section 3 “Personalized information about insured persons”.

In personalized information about insured persons, which does not contain data on the amount of payments and other remunerations accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not completed.

In addition, the Federal Tax Service clarified some aspects of filling out section 3.

SNT

In accordance with paragraph 1 of Article 20 Federal Law dated April 15, 1998 N 66-FZ “On horticultural, gardening and dacha non-profit associations of citizens” the governing bodies of a horticultural, gardening or dacha non-profit association are the general meeting of its members, the board of such an association, the chairman of its board.

Chairman of the general meeting of members of a horticultural, gardening or country house non-profit association(meetings of commissioners) elected on general meeting members of such an association.

The provisions of Article 16 of the Labor Code determine that in cases and in the manner established by labor legislation and other regulatory legal acts containing labor law norms, or the charter (regulations) of the organization, labor relations arise, in particular, as a result of election to office.

In accordance with Article 17 of the Labor Code, labor relations arise as a result of election to a position if election to a position requires the employee to perform a certain labor function.

Thus, since the provisions of Federal Law N 66-FZ, the chairman of the board of a horticultural, gardening or dacha non-profit association is entrusted with the implementation of certain functions in this elected position, then his activities can be attributed to labor activity natural person.

In addition, it should be noted that the heads of organizations who are the only participants (founders), members of organizations, including chairman of the board of a horticultural, gardening or dacha non-profit association, by virtue of the provisions of Federal Laws No. 167-FZ and No. 255-FZ dated December 15, 2001, are recognized as insured persons.

Taking into account the above, in the absence of payments and other remuneration in favor of individuals during the billing (reporting) period, the DAM presented by the horticultural, gardening or dacha non-profit association for the reporting (calculation) period should be attached to Section 3 for the chairman of the board of the horticultural, gardening or dacha non-profit association non-profit association by filling out the appropriate lines 010 - 180 of subsection 3.1 of the calculation in the prescribed manner.

Liquidator-IP

In the above-mentioned letter, the Federal Tax Service also raised the issue of forming a DAM by a municipal budgetary institution that is in the process of liquidation.

The provisions of paragraph 15 of Article 431 of the Tax Code establish that in the event of termination of the organization’s activities in connection with its liquidation, payers of insurance premiums are obliged to draw up an interim liquidation balance sheet submit to tax authority calculation for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The procedure for liquidating a municipal budgetary institution regulated by the Civil Code and articles 18, 19 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.

Based on the provisions of paragraph 3 of Article 18 of Federal Law No. 7-FZ, the founders (participants) of the NPO or the body that made the decision to liquidate the NPO (in this case, the local administration municipality), appoint a liquidation commission (liquidator) and establish the procedure and timing for liquidation of the NPO.

According to paragraph 4 of Article 19 of Federal Law No. 7-FZ, from the moment the liquidation commission is appointed, the powers to manage the affairs of the NPO are transferred to it, including on the recommendation of the DAM.

The Federal Tax Service considered the situation when liquidation actions are carried out by an individual entrepreneur in accordance with the agreement concluded with the local administration of the municipality civil contract, the subject of which is the performance of work, the provision of services.

In this regard, if a municipal budgetary institution that is in the process of liquidation does not have payments and other remuneration in favor of individuals subject to mandatory mandatory payment during the billing period social insurance, taking into account the requirements for filling out the calculation for the submitted calculation Section 3 should be attached to the liquidator exercising powers to manage the affairs of a liquidated municipal budgetary institution, filling out in the prescribed manner the corresponding lines 010 - 180 of subsection 3.1 of the calculation.

About the form of calculation of insurance premiums submitted in 2017 in tax office, we talked about and provided a sample Calculation. We will tell you about the features of filling out section 3 of Calculation of insurance premiums in this material.

Calculation of insurance premiums 2017: section 3

The Calculation of Insurance Premiums in accordance with the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@ includes section 3 “Personalized information about insured persons”. This section is mandatory for submission by all payers of insurance premiums, even those who are renting.

However, it must be kept in mind that when presenting insurance reporting without accrual of payments and contributions, in the Calculation of Insurance Premiums a zero section 3, which does not contain any information, is unlikely. After all, even if the payer had no payments, and therefore tax base And insurance premiums are equal to 0, most likely there are insured persons in the organization.

Let us recall that for the purposes of compulsory pension, insured persons health insurance and social insurance are primarily persons working under an employment contract, incl. heads of organizations (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ, clause 1 of Article 10 of the Federal Law of November 29, 2010 No. 326-FZ, clause 1 of Article 2 of the Federal Law of December 29, 2006 No. 255-FZ). And since even in the absence of activity, the manager with whom the employment contract is concluded, the organization, as a rule, has at least one and must be indicated in the empty section 3 of the Calculation of Insurance Contributions. But if the director’s salary is not accrued, only subsection 3.1 will need to be filled in, because in the absence of data on the amount of payments and other remunerations accrued in favor of individuals for the last 3 months of the reporting (settlement) period, subsection 3.2 of section 3 is no longer filled out (clause 22.2 Filling procedure

As for the reflection of maternity workers in the Calculation of Insurance Premiums (in Section 3), information on them is provided not only in Subsection 3.1 (since they remain insured persons), but also in Subsection 3.2. At the same time, in subsection 3.2, maternity benefits, as well as child care benefits under the age of 1.5 years, are reflected only on line 210. After all, these benefits relate to payments and other remuneration, but are amounts not subject to insurance contributions (Clause 1, Clause 1, Article 422 of the Tax Code of the Russian Federation).

How to fill out section 3 Calculation of insurance premiums

The rules for filling out Section 3 of the Calculation of Insurance Premiums were approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Section 3 of the single Calculation of insurance premiums is filled out by payers for all insured persons for the last 3 months of the billing (reporting) period (clause 22.1 of the Filling Out Procedure, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@).

In order to complete Section 3, detailed line-by-line instructions for preparing the section are provided. For example, clause 22.6 of the Filling Out Procedure states that in the Calculation of Insurance Premiums in Section 3, line 040 “Number” indicates the serial number of the information. How to number information, the payer of insurance premiums decides for himself: it can be either serial numbering in ascending order (1, 2, 3, etc.), or, for example, the employee’s personnel number (Letter of the Federal Tax Service of Russia dated January 10, 2017 No. BS-4-11/100@ (item 3)).

When indicating on line 150 “Series and number” the details of an identity document of an individual, the “No” sign is not indicated, and the series and number of the document themselves are separated by a space.

More information about the procedure for filling out Section 3 of the new Calculation of Insurance Premiums can be found in Section XXII of the Filling Out Procedure (

According to what general principles to form section 3 of the unified calculation of insurance premiums in 2017? Who exactly should provide this part of the report put into effect by Order No. ММВ-7-11/551@ dated 10.10.16? And is it possible to submit a blank section 3 of the calculation of insurance premiums? Current answers to these and other questions follow.

What is section 3 of the unified calculation of insurance premiums intended for?

Detailed section 3 of the new calculation of insurance premiums is compiled in order to provide personalized information for all insured individuals. The frequency of submission of this report is quarterly, therefore all business entities that have entered into employment contracts with staff must include section 3 in the current calculation of insurance premiums - a sample is given below. At the same time, the fact of issuing money in this case is not of key importance.

When exactly is it necessary to fill out section 3 of the calculation of insurance premiums:

1. If settlements are made with employees within the framework of labor or civil relations (clause 22.1).
2. When specialists are on vacation without saving their earnings.
3. When employees go on maternity leave, in the calculation of insurance premiums, section 3 for the maternity leave is drawn up without the formation of a subordinate. 3.2 about payments.
4. If the company has only one employee, he is also the director, who is the founder.
5. If settlements were made with dismissed persons in the current quarter.

Important! If the policyholder submits to the regulatory government agencies a calculation of insurance premiums without section 3, such a report will be considered incomplete, which will entail a refusal to accept the document.

Filling out section 3 of the calculation of insurance premiums in 2017

Full instructions for entering information into section 3 of the calculation of insurance premiums are in the Procedure for filling out the report, regulated by order MMV-7-11/551@. Separate recommendations are given by the Federal Tax Service in letter No. BS-4-11/4859 dated 03/17/17. The coding algorithm for line 040 of section 3 for calculating insurance premiums is explained in detail in letter No. BS-4-11/100@ dated 01/10/17.

Rules for filling out section 3 of calculation of insurance premiums:

• Information is entered separately for each insured individual.
• At the top, initial data is formed - by corrective number (in case of clarifications), reporting period, reporting number and date.
• It is mandatory to reflect personal personalized information in other information. 3.1 – TIN, SNILS of a person, his full name, citizenship, exact date of birth, identity document number, attribute code in the insurance system.
• Other 3.2.1 is formed only if there are various payments to citizens in reporting period– for example, section 3 of the calculation of insurance premiums for an employee’s maternity leave is provided without this part (subclause 22.2).
• Other 3.2.2 is formed when calculating contributions for compulsory pension insurance in terms of additional tariffs.

Important! If the zero section 3 of the calculation of insurance premiums is presented, “0” is entered in the corresponding lines with monetary indicators, and dashes in the rest. If payments were made on sick leave, the benefits in section 3 in the calculation of insurance premiums must be entered in page 210 sub. 3.2.

How to fill out section 3 of calculating insurance premiums - example

Using the initial data, we will analyze exactly how to form section 3 for 1 sq.m. 2017 Suppose LLC on general tax regime engages in wholesale trade of electrical equipment. There is 1 employee on staff, whose salary is 45,000 rubles. per month. There are no contract workers. In Sect. 3, data is entered for one specialist; accordingly, if there is more staff, information for each individual should be filled out separately.

Sample of filling out section 3 of the calculation of insurance premiums

Attention! Often when filling in for employees who were on unpaid leave in the current quarter , Section 3 of calculation of insurance premiums in 1C is not formed correctly, because the program automatically indicates empty values ​​for all lines. To rectify the situation, experts recommend accountants to enter monthly indicators in subdivisions. 3.2.1 with zero amounts. After this, the program skips the report and it can be promptly sent to the Federal Tax Service.

WITH current year An updated form for reporting insurance premiums is in effect. In this regard, accountants have quite a lot of questions. Is it mandatory to fill out Section 3 of Calculation of Insurance Premiums? Is it necessary to create this section separately for each employee? Answers to these and others important issues you can find in the next article.

Formation of the Calculation of insurance premiums, in particular the third section, is carried out in part personal information about insured employees. Submission of a report is mandatory even when the required indicators for the period are not available.

Completing Section 3 of Calculation of Insurance Premiums is necessary in the following situations:

Completing the third section

The third section of the Calculation includes the initial part and three subsections. Let's look at how each of these parts is filled out.

Initial part

• If personalized data about an employee is filled in for the first time, in line 010 you need to indicate “0—”; if an adjustment Calculation is submitted, you need to enter the serial number of the adjustment.
• In line 020 the digital code of the reporting period is entered;
• Line 030 – the year for the reporting period for which the document is being filled out;
• Page 040 section 3 Calculation of insurance premiums - the number of the information provided in order.
• Line 050 is the date when the information is provided.

First subsection

This subsection contains personal information about the employee:

• 060 – TIN (if any);
• 070 – SNILS;
• 080, 090, 100 – surname and initials;
• 110 – date of birth of the employee;
• 120 – digital code of citizenship of the employee, according to special. classification;
• 130 – numeric code of the employee’s gender;
• 140 – numeric code of the document that certifies the identity of the employee;
• 150 – series and document number from the previous paragraph;
• 160, 170, 180 – whether or not the employee is insured in the pension or medical system. and social insurance.

Second subsection

The second subsection of Section 3 Calculation of insurance premiums is formed in the following order:

• 190 – number of the month in the year for which the report is submitted;
• 200 – numeric code of the group of the insured employee;
• 210 – total amount of payments to an individual;
• 220 – base for calculating pension contributions;
• 230 – amount of payments under the GPA;
• 240 – amount of contributions for pension insurance;
• 250 – the final amount of payments to the employee.

Third subsection

The third subsection provides the following information:

• 260 – number of the month of the year;
• 270 – tariff code used;
• 280 – the amount of payments from which additional contributions were calculated. tariffs;
• 290 – total amount of insurance premiums for additional. tariffs;
• 300 – the total amount of all payments and insurance premiums.

A copy of section 3 of the calculation of insurance premiums

The calculation form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551 and came into force on January 1, 2017. This means that from now on you need to provide copies of section 3 of the calculation of insurance premiums to your employees. The employer's responsibilities on this issue are reflected in paragraph 4 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (as amended on 07/29/2018).

This procedure is of a declarative nature. An employee can contact the accounting department with a request to provide information from section 3. Based on the submitted calculations, we prepare copies for this employee. If we present the calculation in electronic form, just print it out.

What should you do if you apply in the middle of the quarter? In this case, we fill out individual information in section 3 as of the date of application. The deadline for provision is 5 calendar days from the date of application.

Filling out section 3 of the calculation of insurance premiums

The personalized information in section 3 consists of two blocks.

The first carries information about reporting: it talks about the type of calculation (it is primary or adjustment) and the submission period, reflects the information number of each employee and the date of submission of the reports. This part of the section contains personal and passport data of employees (subsection 3.1).

The second block consists of two subsections. The first, numbered 3.2.1, reflects information on accrued payments for the last three months, as well as the amount of insurance premiums for pension insurance. The second subsection, numbered 3.2.2, is filled out in case of accrual of contributions at an additional tariff. When filling out section 3 of the calculation of insurance premiums, you should pay great attention to the correct reflection of personal data.

Don't know your rights?

Even if you make a mistake in one letter of the employee’s full name, you will need to submit an updated calculation.

Correction of section 3 and its features

The execution of an adjustment to section 3 of the calculation of insurance premiums depends on which subsection the error was made in. The tax authority provided explanations in letter No. BS-4-11/12446@ dated June 28, 2017. Let's look at the filling options:

1. Error in the employee’s individual information in subsection 3.1.

   The information needs to be reset. We create an adjustment to section 3 of the calculation, where the data from section 1 is left unchanged. In section 3 we work only with the data of the employee who has errors.

   So, let's edit the information that was reflected in the calculation. To do this, we leave the information in subsection 3.1 the same, and in subsection 3.2 in lines 190-300 we put 0. We create a new block of information for this employee, where in line 010 we put the adjustment number - 1. In subsection 3.1 we enter the correct data about the employee. In subsection 3.2 we add similar information from the primary report.

2. Error in subsection 3.2.

   If you forgot to enter information about an employee. In this case, the adjustment to section 3 of the calculation of insurance premiums consists of adding data for the new employee and changing the indicators in section 1.

   If you have reflected extra employees. Then in the updated calculation in section 3 we indicate information on these employees, and in lines 190-300 of subsection 3.2 we put 0 in all acquaintances. We also adjust section 1.

   If you just need to make changes to the indicators of a subsection, change the information and, if necessary, edit section 1.

List of documents upon dismissal of an employee

Along with the usual documents that an employee receives on the day of dismissal, the organization is obliged to provide personalized accounting information. This is reflected in paragraph. 2 clause 4 art. 11 of Law 27-FZ (as amended on July 29, 2018). Read more about the documents below:

1. Extracting information from the SZV-STAZH form.
   Information from SZV-STAZH for a specific employee must be provided starting from 2017. The statement must contain personal information only of the resigning employee. The document must be dated with the date of dismissal.
2. Extract from the SZV-M form.
   It is impossible to provide copies of SVZ-M, which contain information about all employees. This is a direct violation of personal data protection requirements. It is necessary to group the information in the statement by form SZV-M. It must be completed on the employee’s last working day.
3. Copies of section 3.
   The information in section 3 of the calculation when dismissing an employee can be copied from the reports already submitted.

Extract from section 3 to an employee upon dismissal

For the period from the beginning of the quarter until the moment of dismissal, the information in section 3 of the calculation of contributions must be prepared in the form of an extract. When filling out, we focus on billing period(code) on line 020. We indicate the code that corresponds to the date of dismissal.

In the information in subsection 3.2.1 of section 3, we reflect the months of work from the beginning of the quarter until the date of termination of employment obligations. For the periods worked, we indicate the amounts of payments, the base for calculating contributions and their size. We also reflect this information for only the last three months of the reporting period. If necessary, fill out subsection 3.2.2.

Copies and an extract of section 3 of the calculation are given to the employee upon dismissal on his last working day, along with the calculation and other documents. We provide this data not only to employees hired under employment contracts, but also to those who provide civil law services.

Calculation of contributions without information from section 3

If the institution does not conduct economic activity And employees no (only the founder), he retains the obligation to provide the calculation (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940@). In this case, the indicators of payments in favor individuals take the value 0, and the number of insured persons - the value 1. You must fill out section 1, appendices 1 and 2 of the calculation. Also reflect the personal data of the founder in section 3, without filling out subsection 3.2.

Let's consider the option when individual entrepreneur all employees quit. He did not submit an application for deregistration as a contribution payer. Consequently, he remains obligated to submit reports. In this case, a calculation of insurance premiums will be issued without section 3.

Indicators of a single calculation of contributions - section 3

Payers have been submitting insurance premium calculations to the tax authority since 2017. It is he who oversees payments for compulsory pension, medical and social insurance. Section 3 of the unified calculation of contributions contains personalized accounting data. In turn, tax authorities transfer them to Pension fund. The correct execution of this information determines how the data will appear on the personal accounts of individuals in the fund.

Let's fill out section 3 for an employee under a civil contract. Social insurance obligations are not specified in the contract. This means that the sign of a person in the insurance system on line 180 is indicated as 2. Also, do not forget to fill out line 230 in subsection 3.2.1.

When filling out section 3 of the calculation, all indicators should be correctly reflected. If necessary, enter corrective data into the calculation. The organization must provide information in section 3 to mandatory employees upon dismissal, as well as all employees upon application.