1. TIN and checkpoint.

The corresponding codes are indicated. The field provided for filling out the TIN code contains 12 acquaintances, so legal entities need to put dashes in the last two acquaintances.

Individual entrepreneurs do not fill out the checkpoint field. Organizations indicate the checkpoint at the place of registration of the legal entity itself or its division.

2. Correction number.

If the form is submitted for the reporting period for the first time, the code “0-” is filled in. An updated report is submitted if the data submitted to the inspection earlier has changed. In such a situation, the serial number of the updated calculation is indicated: “1-”, “2-”, etc.

3. Billing period. The billing period code is filled in:

4. Calendar year. The year during which or for which the information is provided is filled in.

5. Tax authority code.

The four-digit code of the Federal Tax Service to which the calculation is submitted is entered. The first two digits of this code are the region number, the last two digits are the inspection number. You can find out the code on the tax website using this link.

6. Code at the place of registration. The code for the location of the policyholder is indicated:

7. Name of the legal entity or its sole proprietor (full name, individual entrepreneur; individual who is not an individual entrepreneur)

Fill in the full name of the legal entity, full name. individual entrepreneur(a person not recognized as an entrepreneur).

8. OKVED code 2. You must specify the type code economic activity policyholder from the new OKVED 2 code book.

9. Form (code) of reorganization (liquidation) and TIN/KPP of the reorganized legal entity.

To be filled out only upon liquidation (reorganization) of the company. In such cases, indicate the code corresponding to the situation that has arisen from Appendix No. 2 to the Procedure:

How to fill out the calculation of insurance premiums for 2018? Has the new form been introduced yet? When and what changed in the form last? For which reporting period should the new calculation form be used? Where can I download a free form in an easy-to-fill format? The answer to these questions, a sample of filling out the DAM for the 4th quarter of 2018, as well as download links are in this material.

The previous year was marked by many changes Russian legislation in terms of administration, accrual and reporting deadlines for insurance premiums. Such changes in laws always lead to changes in accompanying forms, forms, declarations and similar documents. In the case of insurance premiums, a number of reports submitted to the Pension Fund and social insurance were replaced with one single social insurance fee.

The form of calculation of insurance premiums does not remain unchanged. Back in 2017, the Federal Tax Service prepared a draft order to amend the calculation form. This draft order stipulates that it will come into force from the beginning of the year. However, the draft order still remains only a draft and has not entered into legal force. Therefore, the previous form and procedure for filling it out apply.

RSV for 2018: new form

The next reporting period has ended and you need to submit the DAM for 2018. The new form has not been approved and the calculation must be submitted using the form introduced by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. This form is current.

Download the calculation form for insurance premiums for the 4th quarter of 2018 (Form for KND 1151111) in PDF format or download for free in Excel.

The calculation form contains three sections. The most voluminous is the first section, devoted to calculations. However, if the organization a large number of workers, then section 3 will be larger, containing personalized information about the insured persons.

The form includes:

• General information about the policyholder.
• Calculation of pension insurance contributions (subsection 1.1).
• Calculation of medical insurance premiums (subsection 1.2).
• Calculation of social insurance contributions.
• Expenses for such social insurance premiums, such as temporary disability and motherhood.
• Information about payments that were financed by the federal budget.
• Personalized information about insured persons.

To correctly calculate contributions, you must use the rates that were current at the time of calculation. For mandatory pension insurance this is 22%, for compulsory health insurance - 5.1%, and for compulsory social insurance - 2.9%.

Not all policyholders are required to complete the second section. It concerns only heads of farms or peasant farms.

Section 3 contains information about each insured person for whom contributions are calculated and paid by the enterprise. The data contains personal information and includes calculations for contributions for each individual And total amounts. Along with the sections, a title page must also be filled out, on which information about the organization, the number of sheets and information about the reporting period are indicated. Each calculation page indicates the policyholder’s TIN and KPP.

Filling out and submitting the RSV

Detailed instructions for filling out the calculation with all attachments are given in the order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. You can download these instructions at the end of the page.

Damage to calculation pages and correction of entries in it are not allowed. When filling out on paper, you must use block letters written in black or blue ink. If the calculation is filled out on a computer, then when it is subsequently printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for unfilled (empty) acquaintances. In general, the rules for registration are practically no different from the preparation of other documents intended for submission to the tax service. It is allowed to submit the calculation in two versions: on paper or in electronic form. But the first option is allowed only to organizations with up to 25 employees inclusive, as stated in Article 431 of the Tax Code of the Russian Federation. In this case, the payment can be brought in person or sent by registered mail.

Very important point when calculating, it is necessary that the data in section 1 and section 3 coincide. If a discrepancy is detected, the tax authorities will not accept the report.

There is no difference in terms of submission deadlines in what form the reports are submitted. For the written and electronic versions, one deadline is established - the 30th day of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). In 2018, these terms were distributed as follows:

• For the first quarter - May 3 (April 30 - a day off, May 1 and 2 - holidays, so the deadline is shifted to the first working day after the 30th).
• For the half year – July 30.
• For 9 months – October 30.
• For 2018 – January 30, 2019.

Sample of filling out the calculation of insurance premiums for 2018

Below is the calculation of insurance premiums for 2018: sample filling for an organization for common system taxation.

We use the following as initial data for the calculation:

The average number of employees of the organization was 12 people. One of the employees is A.V. Kukushkin. - works in difficult conditions related to list 2, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10. This fact is reflected in section 3 on page 15

Organization in Ⅳ sq. paid 4 sick leave for 16 days of illness.

In the fourth quart. The following payments were made:

• in October, payments in total: 250,000 rubles, including those not subject to insurance contributions - 4,000 rubles.
• in November, payments in total: 250,000 rubles, including those not subject to insurance contributions - 8,000 rubles.
• in December, payments in total: 250,000 rubles, including those not subject to insurance contributions - 0 rubles,
• Total for the fourth quarter: 750,000 rubles, including 12,000 rubles not subject to insurance premiums.

The amounts of accrued insurance premiums are reflected in the table:

According to the additional tariff for financing the insurance part of the labor pension (6%), the following is accrued:

In Ⅳ sq. the company incurred expenses for
compulsory social insurance (rub.):

The amount of insurance contributions to the social insurance fund to be paid was:

A sample calculation of insurance premiums is presented for the year and reflects payments and accruals for the period January-December.

Please note that, as an example, section 3 is completed for only three employees, but when submitting the report, it must be completed for all insured persons.

Download instructions for filling out calculations for insurance premiums in 2018 (Appendices to the order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@) in .doc format

An example of filling out a calculation of insurance premiums for a year is as follows:

Since 2017, report and pay. In addition to contributions for injuries. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new unified form. For the new calculation of insurance premiums, see letter dated July 18, 2016 No. BS-4-11/12915. There is also a procedure for filling out the new form.

The new report takes up 24 sheets (how do you like that!). And is divided into three large sections. Besides general information about accruals, contributions, payments. There are sheets and applications for calculating benefits and reduced tariffs. For personalized information – section 3 of the future calculation.

The new calculation includes all contributions, except for injuries. The latter will continue to be contributed to the Russian Social Insurance Fund. As before, social insurance will determine the tariff based on. And allocate funds for preventive measures. You will pay for injuries. The shape of which also changes.

Control of calculation of insurance premiums using Federal Tax Service formulas(.pdf 694Kb)

How to make a calculation of insurance premiums (ERSV), detailed instructions (.pdf 635Kb)

Examples for calculating ERSV using real numbers (more than 20 examples)(.pdf 1092Kb)

Note: Some answers to questions about filling out contributions for the 1st half of 2017

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Composition of a single new calculation for insurance premiums - ERSV

The new calculation in its content will combine the four currently existing forms: RSV-1, RV-3, RSV-2 and 4-FSS. Naturally, duplicate and unnecessary indicators will be excluded from a single calculation. The calculation will consist of the following sections:

• title page;
• information about an individual - not an individual entrepreneur;
• summary data on the obligations of the payer of insurance premiums;
• calculation of insurance premiums for compulsory health insurance and medical insurance;
• calculation of contributions for compulsory social insurance;
• expenses for compulsory social insurance in case of temporary disability and in connection with maternity;
• decoding of payments made from funds financed from the federal budget;
• a number of applications required to apply the reduced insurance premium rate;
• summary data on the obligations of insurance premium payers of heads of peasant (farm) households;
• calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise;
• personalized information about insured persons.

Do you know which one is the best? common mistake in Calculation of insurance premiums and in SZV-M, because of which reports will not be accepted? Incorrect SNILS of employees. Even the correct value of the code in the report will be considered an error if it differs from the data of the Federal Tax Service or the fund.

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Employers are required to submit the following declaration sheets

1 . All employers without exception

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• section 3

2 . Employers paying contributions at additional rates and/or applying reduced rates

• subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• appendices No. 5-10 to section 1;
• section 3

3 . Employers who incurred expenses in connection with the payment of compulsory social insurance in case of temporary disability and in connection with maternity

• Appendix No. 3 to Section 1;
• Appendix No. 4 to Section 1;

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The Federal Tax Service demands an explanation of why contributions were paid before the due date.

The explanation is simple: there is no “previously established” deadline by law. There is a law (15th for employers) no later than which contributions must be paid (). Before this date, the law does not prohibit paying contributions. Therefore, this can be written in the explanatory note to those from whom these explanatory notes are asked. Let them legislatively introduce a deadline before which contributions cannot be paid if they don’t like something.

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Where to submit reports for 2016

The law that approved this innovation does not contain transitional provisions. Therefore, despite the fact that before the presentation annual reports still far away, many are already worried about where to hand it over: to the tax authorities or to the funds.

When “transferring cases” from funds to the tax office, this procedure took longer than expected, which is why the deadlines for undisputed collection were missed for many debts. But this does not mean that overdue debts will be forgiven and forgotten. The Federal Tax Service ordered inspectorate employees to file an application for the collection of such debts in court. Naturally, in compliance with all necessary formalities.

In support of the application for recovery, the following must be submitted to the court:

• documents confirming the grounds for the obligation of the contribution payer,
• the deadline for its execution has arrived,
• as well as compliance with the collection procedure (calculation of insurance premiums, decision of the relevant fund based on the results of the audit, requirement for payment, etc.).

An application for collection may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement for payment. If employees of the Federal Tax Service did not have time to go to court in time, the deadline for filing an application can only be restored for a good reason. Moreover, as the Federal Tax Service notes, the transfer of powers regarding contributions to tax authorities in itself good reason is not.

How to clarify payment for “pension” contributions if there is an error in the payment order

If the policyholder made a mistake in the payment order for the transfer of “pension” contributions, how can the erroneous details be clarified in this case? The answer is given in joint letter Federal Tax Service of Russia No. ZN-4-22/10626a and Pension Fund of Russia No. NP-30-26/8158 dated 06.06.17.

When checking calculations, tax inspectors must deduct dividends from the personal income tax base. And only then compare the result with the base for insurance premiums. This rule is laid down in the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852). But it happens that employees of the Federal Tax Service forget about this rule and demand clarification from the organization.

Controllers may have questions for you if the bases for calculating personal income tax and contributions for submitted reports differ. Those. Personal income tax was withheld, but insurance premiums were not paid. You can prove that your company does not have salaries in envelopes using the following explanations:

• compensated employees for treatment;
• paid premiums under voluntary personal insurance contracts;
• sent employees for training;
• paid for trips to the sanatorium for employees;
• entered into a gift agreement with an employee;
• rented property from an employee;
• paid remuneration under the license agreement;
• paid dividends.

Explanations must be sent to the inspectorate within five days from the date the request was received.

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Sample, example of filling out the DAM 2019 declaration form for a quarter, half a year, year

• Example of filling out the DAM form for the 1st quarter of 2019 .pdf 1990 Kb
• Example of filling out the DAM form for the 1st quarter of 2019 .xls 700 Kb
• Example of filling out the DAM form for the 1st quarter of 2017 .pdf 680 Kb
• Example of filling out the DAM form for the 1st quarter of 2017 .xls 720 Kb
• Example of filling out the DAM form for 12 months 2017 .pdf 970 Kb
• Example of filling out the DAM form for 12 months 2017 .xlsx 480 Kb

Note: An example of filling out the ESSC form is provided in Excel format, which can be replaced with your own data.

VIDEO on reporting insurance premiums

ERSV for half a year. New on insurance premiums

• How to calculate insurance premiums now: what payments to tax, tariffs, additional tariffs, reduced tariffs.
• Calculation of insurance premiums for six months: what to consider when filling out.
• How to check a report using new control ratios.
• Frequent errors when making calculations.
• How to pay insurance premiums: new details in payment slips.
• What to do if insurance premiums have been transferred using incorrect details.
• How to collect arrears on “old” contributions before 2017 and how to return overpayments for previous periods.
• What is left behind the funds?

Watch the video

Reporting for the first half of 2017. Errors in ERSV and 6-NDFL

• common errors in the new calculation of insurance premiums for the first quarter: what to check for the calculation for the half-year;
• what has changed in 6-NDFL: a change in the positions of the Federal Tax Service on filling out some lines, new dates for the occurrence of income and payment of tax;
• how to reconcile 6-NDFL and the calculation of insurance premiums for six months using the inspectors’ method, so that they don’t have any questions during the inspection;

Watch the video

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Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force

Despite the fact that from 01.01.2017 the Federal Tax Service will be in charge, the issues of calculation and payment of contributions can still be guided by the clarifications of the Ministry of Labor issued before this date.

Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12/67082

According to the new chapter of the Tax Code “Insurance Contributions” coming into force in 2017, the Ministry of Finance will provide written explanations on issues arising from insurance premium payers. Now the Ministry of Labor is doing this.

At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

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Reporting via the Internet. Contour.Extern

Federal Tax Service, Pension Fund of Russia, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - reporting forms are always up to date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

The form for calculating insurance premiums, used since 2017, was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. Form for KND 1151111. Starting next year, this form of calculation will replace the current form of calculation for insurance premiums RSV-1.

Also, the indicated order of the Federal Tax Service approved:

• procedure for filling out calculations for insurance premiums;
• form for submitting calculations of insurance premiums in electronic form.

The form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, was registered by the Ministry of Justice on October 26, 2016 No. 44141 and officially published on October 27, 2016.

Why was the calculation approved?

Since 2017, pension, medical and contributions to the Social Insurance Fund in case of disability and in connection with maternity (except for contributions for injuries) come under the control of the Federal Tax Service (FTS). Accordingly, reporting on insurance premiums has also changed since 2017. For these purposes, tax authorities approved a unified calculation of insurance premiums. It essentially summarized the forms RSV-1, RSV-2, RV-3 and 4-FSS in terms of contributions coming under their control.

Note that insurance premiums for injuries in 2017 will continue to be controlled by the Social Insurance Fund. In 2017, accountants will need to show these contributions in a separate calculation. Cm. " ".

Deadline for submitting a new calculation of insurance premiums

The due date for payment of contributions in 2017 will remain the same - the 15th day of the month following the month for which contributions were accrued. However, the deadline for submitting reports on insurance premiums will be different. The approved calculation of insurance premiums will need to be submitted no later than the 30th day of the month following the reporting period (quarter, half-year, 9 months and year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, the calculation of insurance premiums, approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, will be required for the 1st quarter of 2017. Moreover, April 30 is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, for the first time, you will need to report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017.

Order of the Federal Tax Service on approval of RSV-1 for 2017

Companies and individual entrepreneurs with average number more than 25 people will be required to submit to the Federal Tax Service a new calculation of insurance premiums in electronic form via telecommunication channels. All other payers of contributions will be able to report “on paper” (clause 10 of Article 431 of the Tax Code of the Russian Federation). Please keep in mind that since 2017, the method of submitting reports on insurance premiums to the Federal Tax Service does not affect the deadlines for its submission. All policyholders (who report both “on paper” and electronically) will be required to submit payments for contributions no later than the 30th day of the month following the reporting (settlement) period.

Calculation name

Many accountants are now discussing that in connection with the transfer of insurance premiums under the control of the Federal Tax Service from 2017, the new form calculation of RSV-1. However, as it turned out, the reporting form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551 is simply called “Calculation of insurance premiums”. And there is no mention of “RSV-1” in the name of the calculation. This is a completely new calculation, which, in fact, has nothing to do with RSV-1. The RSV-1 calculation has been canceled since 2017 and the name “RSV-1” has become a thing of the past along with it. At the same time, in our opinion, it would be convenient for accountants to call the new calculation of contributions “DAM”. These three letters will mean “Calculation of Insurance Premiums”.

Composition of calculations for insurance premiums

The insurance premium calculation form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551 contains sections in which it will be necessary to indicate, among other things, the following information:

• summary data on the obligations of the payer of insurance premiums;
• calculation of the amounts of insurance premiums for compulsory medical insurance and compulsory medical insurance;
• calculation of contributions for compulsory social insurance;
• expenses for compulsory social insurance in case of temporary disability and in connection with maternity;
• decoding of payments made from funds financed from the federal budget;
  personalized information about insured persons.

Next, we present the full composition of the calculation for insurance premiums and list the names of the sections of the new reporting that accountants will have to fill out starting in 2017. So, the approved calculation of insurance premiums includes:

• title page;
• sheet "Information about individual who is not an individual entrepreneur";
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1;
• Appendix No. 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
• Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the law Russian Federation» to section 1;
• Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1;
• Appendix No. 5 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix No. 6 “Calculation of compliance of the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix No. 7 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
• Appendix No. 9 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (the second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation” to section 1;
• Appendix No. 10 “Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) By employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services” to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant farm” to section 2;
• Section 3 “Personalized information about insured persons.”

Reporting on insurance premiums will change from 2017. It will need to be submitted to the Federal Tax Service, since control over the timely payment and calculation of contributions is entrusted to the tax authorities.

But this does not mean that there will be fewer reports, since reporting to the funds will remain the same. Those. in 2017, 4 reports will need to be submitted regarding insurance premiums: one to the Federal Tax Service, the second to the Social Insurance Fund, the third and fourth to the Pension Fund ( the federal law dated July 3, 2016 No. 243-FZ).

Reporting on contributions in 2017 to the tax office

Reporting on insurance premiums to the tax office since 2017 represents a single calculation of insurance premiums. It will replace two forms 4-FSS and. Moreover, contributions for injuries remained under the control of the Social Insurance Fund.

The deadline for submitting these reports is quarterly no later than the 30th day of the month following the reporting period. The report is provided both in paper and electronic form.

Table of payment of insurance premiums in 2017

1st quarter of 2017 - until May 2, 2017 (April 30 is a day off)
2 quarters (half-year) of 2017 - until July 31 (July 30 is a day off)
3rd quarter (9 months) of 2017 - until October 30 inclusive.
4th quarter of 2017 - until January 30, 2018.

The reporting form for contributions in 2017 and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

The new 2017 premium report consists of: title page and three sections. Section 2 is defined for the heads of peasant farms, so we fill out the first and third sections. The Ministry of Labor proposes to make a single report on insurance premiums monthly starting from 2018, making appropriate changes to the chapter of the Tax Code of the Russian Federation on insurance premiums.

What is the new insurance premium form? It includes 24 sheets, which contain information from two combined reports - RSV-1 and 4-FSS.

Reporting on insurance premiums in 2017 to the Pension Fund.

Despite the innovations, Pension Fund you will need to provide two reports (and a new report on the insurance experience of employees).

SZV-M has been available for rent since April 2016. This report is submitted by all organizations and entrepreneurs with hired employees working under employment contracts or GPC agreements, the payments of which are subject to contributions to the Pension Fund. SZV-M is due in 2017 no later than the 15th of each month.

The second report is a report on the insurance experience of employees. This report is provided by companies and individual entrepreneurs once a year before March 1st. That is, the first report on insurance experience is submitted before March 1, 2018. The report form has not yet been officially approved.

Reporting on contributions in 2017 to the Social Insurance Fund.

A new form for calculating contributions for injuries is being submitted to the Social Insurance Fund. The deadline for submitting this report has not changed. Those. a paper report on contributions for injuries in 2017 is submitted by the 20th day of the month following the reporting period, electronic reporting - inclusively by the 25th day of the month following the reporting period. The report form has not yet been approved.

Reporting contributions in 2017: table