In order to submit reports on insurance premiums for the 2nd quarter of 2019, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.

Deadline for submitting the DAM for 2019

Before looking at the document form, let us remind you of the deadlines for submitting calculations for insurance premiums in 2019:

• until January 30, 2019 - for the 4th quarter of 2018;
• until April 30, 2019 - for the 1st quarter of 2019;
• until July 31, 2019 - for the first half of 2019;
• until October 30, 2019 - for 9 months of 2019;
• until January 30, 2020 - for 12 months of 2019.

The deadlines for submitting calculations for insurance premiums in different years may be postponed to other days due to the fact that the deadlines fall on holidays (weekends).

As for the calculation of insurance premiums for all periods of 2019, there are no postponements, and the deadlines for submitting reports are not shifted to other days.

Deadlines for the DAM submission for the 2nd quarter of 2019

As already mentioned, the calculation of insurance premiums for the 2nd quarter of 2019 must be submitted no later than July 31, 2019. This day falls on Wednesday.

Failure to comply with the deadline for submitting the document may result in a fine of 5% of the amount of insurance premiums for the period 2019 (for each month of late payment, full or incomplete). Such liability will arise if the organization or individual entrepreneur fails to pay the fees by December 31, 2019.

However, this does not mean that there is no need to pay insurance premiums accrued on employees' wages. The deadline for payment of insurance premiums is the 15th day of the month following the month in which wages are accrued.

In May 2018, the issue of imposing fines and penalties for late payment of insurance premiums was considered in the Supreme Court of the Russian Federation.

The main argument in favor of abolishing fines and penalties for late payment of insurance premiums was that insurance premiums, which must be paid monthly, act as advance payments. But according to the law, the policyholder is obliged to pay all insurance payments for a year. If advance payments are not made on time, penalties and interest will not be charged. In this regard, the Supreme Court determined that there is no violation of the law in case of late payment of fees. Consequently, policyholders cannot be held liable. The final date for payment of all contributions is the last day of the billing year. This means that the full amount of contributions calculated in 2019 must be paid by December 31, 2019.

If there are no debts on insurance premiums, but the payment for insurance premiums is not submitted within the deadline established by law, then tax inspectors can charge a minimum fine of 1,000 rubles. This is stated in Article 119 of the Tax Code of the Russian Federation (clause 1).

If you are late in submitting your report for the 2nd quarter of 2019, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 9, 2017).

New control ratios in the DAM for the 2nd quarter of 2019

Filling out the DAM for the 4th quarter of 2018 involves taking into account new control ratios. Let us recall that the list of grounds has been expanded, according to which the Federal Tax Service has the right to recognize the calculation of insurance premiums as not provided. New conditions for a document to be considered unsubmitted are contained in Article 431 of the Tax Code of the Russian Federation (paragraph 2, paragraph 7).

The adjustments boil down to the fact that errors in Section 3 for each individual are not acceptable in some indicators. For convenience, we present them in the form of a table:

Please note that the summary information in the columns listed above in the table regarding all individuals must correspond to the summary data that is reflected in subsections 1.1 and 1.3.

What form should I use to submit calculations for insurance premiums for the 2nd quarter of 2019?

Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are policyholders. This form is used starting from the submission of the DAM for the 1st quarter of 2017.

This form must be filled out to submit calculations for all periods of 2019. Order No. ММВ-7-11/551 contains the procedure for filling out the document and its electronic form.

In what form should I submit the RSV in 2019: new or old?

The new form of the DAM has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified Portal for posting draft legal acts. It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not require a new form, but a new edition of the existing DAM form.

We can highlight some of the main adjustments made by the Federal Tax Service to the updated DAM form, namely:

1. New fields have been added to Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”.

2. There is no application containing data on the use of the reduced tariff established for the period until 2018.

3. The “Payer tariff code” field has been added to Appendix 2 to Section 1.

4. A new attribute called “Adjustment Type” has been added to Section 3 of the document (for personalized data of individuals). You will need to indicate which calculation is being submitted:

• original;
• corrective;
• canceling.

In addition to these changes, the updated version of the DAM form should not contain digital indicators with a minus sign.

In accordance with the draft, the order of the Federal Tax Service of the Russian Federation was supposed to come into force starting from 01/01/2018. The updated DAM form should have been used to submit payments for the 1st quarter of 2018 (that is, before May 3, 2018).

To submit a calculation for the 2nd quarter of 2019 by July 31, 2019, you must use the old document form. This rule applies to both paper and electronic report formats.

Important form changes

Despite the fact that for the 2nd quarter of 2019 (half of 2019) the old DAM form is filled out and submitted, policyholders can expect several changes when filling it out. Since 2019, policyholders operating under special taxation regimes (STS, PSN and UTII) have not applied reduced preferential tariffs, but standard ones.

• tariff codes “08”, “09”, “12” have been cancelled;
• Instead of the above tariff codes, you must indicate “01”"
• Appendices 6 and 8, which contained data confirming the application of reduced tariffs, are not filled out;
• the codes of the categories of insured persons “PNED”, “VZhED” and “VPED” have been cancelled;
• instead of the canceled category codes of insured persons, the following category codes are indicated: “NR” - employee; “VZHNR” - temporary resident employee; “VPNR” is a temporary hired worker.

In general, the report is filled out with a cumulative total from the beginning of the year, so it is more correct to say “calculation of insurance premiums for 12 months.” Information for the fourth quarter only will be presented in section 3 of the report.

All organizations and individual entrepreneurs that transfer payments and rewards to individuals under contracts submit calculations of insurance premiums to the tax office. The report for the 3rd quarter (9 months) of 2017 must be submitted, even if activities are suspended and payments were not accrued during this reporting period (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/).

Sample of filling out the calculation of insurance premiums for the 3rd quarter of 2017

Not all sections need to be filled out, focusing on the payments that were made in the quarter. For example, if this is a salary, then include section 1, subsections 1.1 and 1.2, appendix 2 and section 3 in the reporting (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/).

Let's consider the procedure for filling out the calculation of insurance premiums for the 3rd quarter of 2017 by sections and applications. To find out, see Table 1.

Composition of the calculation of insurance premiums for the 3rd quarter of 2017

Also, in order to find out which sections and applications to include in the report, you can use the control ratios approved by the letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11/ However, keep in mind that in the absence of any quantitative or total indicator, you must enter in the field “0”, in all other cases - dashes “-“.

Sample of filling out the cover page of the calculation of insurance premiums for the 3rd quarter of the year

The first two fields on the title page of the calculation are TIN and KPP. Enter the details of your organization or entrepreneur. These two fields must be filled in on each sheet, indicating the corresponding page number. For the title page - “001”, for section 1 - “002”, etc.

Then reflect the value in the “Adjustment number” field: for the primary report you need to put “0”, for clarifications - “1—“, “2—“, “3—”, etc., depending on the order of clarification.

Next, specify the billing period. Code for the calculation period for insurance premiums for the 3rd quarter (9 months) - “33” (Appendix 3 to order No. BS-4-11/). Calendar year is 2017.

Tax office code is a required detail. Enter it at the place where you are registered and where you are submitting the report. For example, 7715, code - 214.

In the lines below, indicate the name of the organization or individual entrepreneur details. The procedure is the same as if you were filling out a return for any other tax:

LIMITED LIABILITY COMPANY "ALFA"

IVANOV ANDREY ANDREEVICH

Enter OKVED according to the classifier OK 029-2014 (approved by order of Rosstandart dated January 31, 2014 No. 14-st). For example. 46.15.1 - wholesale trade in furniture.

OKVED 2017 classifier with breakdown by type of activity

After the code of the type of economic activity, you must indicate contact information. It does not follow from the procedure for filling out the reports which contact telephone number should be indicated. You can write down the landline number of the company or its representative, for example the chief accountant. Tax authorities need this information so that they can contact the policyholder if necessary. For example, if any questions arise.

The number of pages and copies of the calculation can be specified after it is completed.

On the title page you also need to fill in the code and details of the person filling out the report. If the organization is code 1, the representative is 2. Then indicate your full name. Put the date and signature.

Sample of filling out section 1 of the calculation of insurance premiums for the 3rd quarter of the year

At the top of sheet 2, fill in the OKTMO code. For example, for Moscow, Begovoy municipal district - code 45334000 .

Section 1 includes several data blocks in which it is necessary to show the amounts of contributions payable for the 3rd quarter (9 months) of 2017 separately for pension, medical and social compulsory insurance. Accordingly, the BCC in the cells for different contributions should differ (see Table 2).

KBK for RSV. table 2

182 1 02 02010 06 1010 160

• IN line 010 enter all persons who received wages or other remuneration under civil contracts.
• IN line 020— the number of “physicists” who received payments, from whom the organization calculated contributions. For example, if an employee cared for a child under 1.5 years old, then she does not need to be included in this list.
• IN line 040 show income that is not taxed under Article 422 of the Tax Code of the Russian Federation. For example, child benefits.
• Line 050— base, which is equal to the difference between fields 030 and 040.

If in the 3rd quarter of 2017 (from July to September), the company underwent a reorganization in the form of a merger, then the amounts of the acquired organization do not need to be taken into account in the database. The Federal Tax Service and the Ministry of Finance believe that it is impossible to transfer such indicators to the legal successor (letter dated 06/07/2017 No. BS-4-11/).

For payments at an additional tariff, line 060 can have several meanings. Therefore, for each of them, fill out your own sheet, but fill out only the additional fields.

Social contributions also have their own peculiarity. Reflect the amount payable minus benefits if they were paid in the 3rd quarter of 2017. Moreover, enter positive data in lines 110-113, and negative data in lines 120-123.

Sample of filling out Appendix 1 to Section 1 of the calculation of insurance premiums for the 3rd quarter of 2017

The first appendix is ​​a detailed calculation of compulsory pension and health insurance.

In field 001, enter the tariff code. It depends on the taxation system applied. If general - code 01, simplified tax system for the main tariff - 02, UTII - 03 (Appendix 5 of the Procedure, approved by order No. ММВ-7-11/). If an organization uses several tax systems at once, then you will have to fill out Appendix 1 for each of them.

Subsection 1.1 is intended to show the amounts of pension contributions.

Non-taxable payments cannot be ignored. This is a mistake for which the tax authorities will fine you.

Subsection 1.2 should be filled out in the same way as 1.1. The only difference is that here are the indicators of medical contributions. In this case, lines 010 and 020 may not match the data in subsection 1.1. But this is not a mistake. The fact is that some workers may not be insured by the medical system.

Sample of filling out Appendix 2 of the calculation of insurance premiums for the 3rd quarter of 2017

In this application, reflect social contributions.

In the “Payment attribute” cell, enter the value 1 or 2. They are deciphered as follows:

• 1 — companies participating in the pilot project;
• 2 - the rest (credit system).

Let us remind you that since July 1, 2017, direct payments of benefits from the Social Insurance Fund have been in effect in 13 more regions (Government Decree of the Russian Federation dated April 21, 2011 No. 294).

In line 010, show the number of insured workers in each month of 3 quarters - July, August, September. The total and broken down by month amount of all payments is line 020, of which the non-taxable amount is line 030.

All foreigners who are on the company's staff should be reflected in line 054. The exception is employees who come from the EAEU countries.

Show how many contributions have been calculated in line 060, and the cost of benefits in 070. Do not forget that the first three days of illness do not need to be included in benefits; the FSS does not reimburse them.

Show already reimbursed costs in line 080. Next, calculate the difference between lines 060 and 070; if the value is positive, write the data in field 090 with sign 1, and if negative, with sign 2.

Download for free:

New clarifications from the Federal Tax Service on filling out calculations for insurance premiums for the 3rd quarter of 2017

The company reflects benefits at the expense of the Social Insurance Fund in Appendix 2 to Section 1 of the calculation. To do this, the application provides three lines. Which of them to fill out depends on whether the company reimbursed money from the fund or reduced contributions for benefits, the Federal Tax Service explained in a letter dated August 23, 2017 No. BS-4-11/

How to reflect compensation from the Social Insurance Fund in the calculation of insurance premiums

If the company reimburses the costs of benefits from the Social Insurance Fund. To reimburse benefits, fill out a calculation certificate, a breakdown of expenses and attach documents confirming the right to benefits (Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n). If the fund reimburses funds, benefits must be included in line 070, and also reflected in line 080 of Appendix 2 to Section 1.

Indicate in column 1 how much the fund has reimbursed since the beginning of the year, in column 2 - for the last three months, and in the rest - a breakdown of reimbursements by month. The reimbursement amounts must be linked in the report to the month in which the fund actually returned the money.

How to reflect a reduction in contributions in calculations

If the company reduces contributions to benefits, reflect the expenses in line 070 of Appendix 2. The company reflects the social contributions themselves in line 060. As a result, in line 090 the difference is determined using the formula:

LINE 090 = LINE 060 – LINE 070 + LINE 080

Even if the difference is negative, write a positive value on line 090. In this case, put the line flag - 2. It will mean that expenses for benefits exceeded contributions. If the difference in line 090 is positive, set the sign to 1 (see sample).

The company pays maternity contributions every month - 17,000 rubles. In July, the organization paid benefits - 45,000 rubles. and counted them towards contributions. In August, the company paid another 20,000 rubles. benefits, but this money was reimbursed from the Social Insurance Fund in the same month.

Total contributions since the beginning of the year in column 1 line 060 - 153,000 rubles. (17,000 rubles × 9 months), for the last three months in column 2 - 51,000 rubles. (RUB 17,000 × 3 months). In columns 3-5 - 17,000 rubles.

In column 3 of line 070 you need to reflect the allowance of 45,000 rubles. In column 4 - an allowance of 20,000 rubles. In columns 1 and 2, you must reflect the amount of these benefits - 65,000 rubles. (20,000 + 45,000). Benefits of 20,000 rubles. You must also reflect columns 1, 2 and 4 of lines 080.

The company filled out line 090 as in the example. In column 2 lines 090 - 108,000 rubles. (153,000 - 65,000 + 20,000), in column 4 - 6,000 rubles. (51,000 - 65,000 + 20,000), in column 6 - 28,000 rubles. with sign 2, since the value is negative (17,000 - 45,000), in column 8 - 17,000 rubles. (17,000 – 20,000 + 20,000), in column 10 – 17,000 rubles.

Sample of filling out section 3 of the calculation of insurance premiums for the 3rd quarter

The third section is personalized information about the insured persons. Here, show details of each employee for whom contributions were paid. In particular, indicate SNILS, TIN, date of birth, citizenship, etc.

Carefully fill out section 3 for employees who have the letter “е” in their last name. To avoid mistakes, fill out section 3 strictly according to the details of the employee’s passport. Under no circumstances should you change the letter “ё” to “e” - this is a mistake.

Despite the fact that companies made many mistakes in reporting for previous quarters, mistakes in the DAM for the 3rd quarter (9 months) of 2017 cannot be ruled out. For example, in SNILS. Although tax authorities have resolved the issue of insufficient information in their database, failures are not excluded. For example, if the employee is a newbie. Therefore, double-check section 3 before sending your reports to the inspectorate.

Calculation form for insurance premiums for the 3rd quarter of 2017

The calculation form was approved by the Federal Tax Service by order dated October 10, 2016 No. ММВ-7-11/ On this form, policyholders will report for the last time for the 3rd quarter of the current year, and the next reporting (for 2017) will be submitted using the updated form.

Attention! From 2018, the form and format for calculating insurance premiums will change! The notification about the development of the Federal Tax Service order was published on the unified portal of regulatory legal acts regulation.gov.ru.

To avoid errors due to which the calculation will not be accepted, see a detailed example of filling out and explanation.

Calculation of insurance premiums for the 3rd quarter of 2017: dangerous errors

If errors have crept into the calculation, they must be corrected as soon as possible. The danger is that due to a number of shortcomings, tax authorities may not include the reports. This will result in a fine under Article 119 of the Tax Code of the Russian Federation.

An organization can learn about errors independently or from tax authorities. According to the general rules, inspectors are required to send a notification if there are discrepancies or shortcomings (clause 7 of Article 431 of the Tax Code of the Russian Federation). Do not ignore the notice under any circumstances, because inspectors provide the company with a short deadline to eliminate mistakes. So, if you submit reports via the Internet using TKS, you have only 5 working days to fix everything. And for paper payments the period is longer - 10 working days.

If you met the deadlines and corrected all errors, then the tax authorities will count the reporting as the date on which the primary report was submitted. Otherwise, a fine cannot be avoided.

Let’s look at what mistakes companies make most often in their reports and which of them are safe.

You can download an example of filling out the DAM for the 3rd quarter of 2017 from the link above.

1. Shortcomings in personal data. For the first time, companies encountered difficulties in submitting reports at the beginning of the year. The reason was the SNILS of the employees, which is reflected in section 3. It turned out that the inspection database did not have all the data, which is why the reports were not processed. In essence, this is a mistake, but it was not the fault of the organizations. Therefore, controllers excluded such shortcomings from the criteria for accepting reports.

Tax authorities have not yet updated all the data in their program, so in such cases they only ask for clarification. You can give your answer in any form, just prepare your answer. For example, list the employees and their SNILS, for which shortcomings and discrepancies were identified, in a regular list or table (see sample).

Sample explanations for discrepancies in SNILS

Another of the most common mistakes is the incorrect indication of the last name of employees. For example, when the initials contain the letter “е”. Companies make a mistake and write “e” instead of “e” - this is not correct, since data must be entered in section 3 of the calculation verbatim, as stated in the employee’s passport. Please enter data on foreign workers more carefully.

Errors also occur in the TIN of employees. But if you leave the field empty, the report will go to the inspectorate. In this case, inspectors can only send a demand, since the reporting data differs from the control ratios. There is no need to panic, much less submit an update. The organization has the right to simply send an explanation to the tax authorities that it does not know the employee’s TIN.

2. There are discrepancies by a penny. Tax officials reconcile reports using control ratios. One of them is in section 3:

LINE 220 x tariff = LINE 240 for each month of the billing period

If the data differs by a penny, the tax authorities will demand an explanation. There is no need to adjust the report if the penny difference arose due to rounding of indicators. Such a defect is acceptable, because the program considers contributions as a cumulative total, so it is enough to send a letter to the inspectorate explaining that the discrepancies arose due to rounding (see sample).

Sample explanations for discrepancies of a penny

3. There are no payments that are exempt from contributions. A common mistake is that companies confuse the procedure for filling out the calculation with 6-NDFL. The reason is that in 6-NDFL, organizations do not fill in payments that are not taxed. But the calculations have different rules. Non-taxable amounts must be included in your total income and then on a line item for non-taxable payments. If you violated the procedure for filling out reports, you do not have to submit an amendment. Since such a defect did not in any way affect the amount of calculated and paid contributions. Correct the error in reporting for the year.

When is it necessary to submit the DAM for the 3rd quarter of 2017?

The deadline for submitting the calculation is the same for organizations and entrepreneurs and does not depend on how it is submitted - electronically through an electronic document management operator or on paper - in person or by post.

The deadline for submitting calculations for insurance premiums for the 3rd quarter of 2017 (9 months) is no later than October 30, 2017. The reporting campaign will begin on October 1, so submit your reports in advance to avoid fines and submit clarifications if necessary.

The company submits reports to the tax office at the place of registration of the head office, as well as separate divisions that themselves accrue payments to employees (clauses 7, 11 of Article 431 of the Tax Code of the Russian Federation). If a company has given a division the authority to accrue payments and then transferred the division to another tax office, it still needs to be reported separately (letter of the Federal Tax Service of Russia dated 03/09/2017 No. BS-4-11/).

If a department moves and changes inspection, the old tax office transfers to the new Federal Tax Service all documents for a separate office, including payment cards with the budget. Therefore, you need to submit your reports to the new tax office (letter from the Federal Tax Service dated August 17, 2017 No. ZN-4-11/). A new checkpoint must be written on the title page (clause 3.4 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/). If you submit your reports to the old inspectorate, the tax authorities will not send them to the correct address. This means that if you do not report to the new tax office on time, the company will be fined at least 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

The form of delivery - paper or electronic - depends on the number of employees. If there are 25 or more employees on staff, then only electronic reporting can be submitted (clause 10 of Article 431 of the Tax Code of the Russian Federation). Otherwise, the tax authorities will consider that the calculation has not been submitted. If there are fewer employees, then you can prepare a report in paper form.

By the way, controllers may not accept the report for two more reasons, which are directly indicated in the Tax Code of the Russian Federation. Firstly, if the amount of pension payments for the last three months, based on the base, does not coincide with the amount for each insured “physician”. Secondly, if section 3 contains inaccurate information about employees.

What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New calculation of contributions

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. Cm. " ".

Reporting and settlement periods according to the Tax Code of the Russian Federation

Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:

• the billing period is a calendar year;
• The reporting period is the first quarter, half year, nine months of the calendar year.

Period codes on the cover page of the calculation

The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill in all fields except the section “To be completed by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.

In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:

In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:

Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:

• 3 – for the first quarter;
• 6 – for half a year;
• 9 – in nine months;
• 0 – per year.

Codes in section 3

Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – in nine months;
• 34 – per year.

If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:

• 51 – for the first quarter;
• 52 – for half a year;
• 53 – in nine months;
• 90 – per year.

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

Organizations and entrepreneurial employers who pay income to their employees are insurers in relation to them and are obliged to pay insurance contributions to extra-budgetary funds.

Who must take RSV-1 9 months in advance?

• organizations and their separate divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

• employees under employment contracts;
• director is the only founder;
• individuals - performers under civil contracts (for example, contracts).

Moreover, it does not matter whether the employees received wages or other benefits. RSV-1 must be passed regardless of these circumstances.

If the individual entrepreneur does not have employees and he did not make payments or remuneration to individuals for the period from January to September 2016, then he does not need to submit RSV-1 for 9 months of 2016. Indeed, under such circumstances, individual entrepreneurs are not recognized as “insurers.”

Form RSV-1 FOR 9 months of 2016

That is, you should use the same form that was used when submitting reports for the first half of 2016.

Procedure for paying insurance premiums

Insurance contributions are calculated and paid separately to each state extra-budgetary fund, namely: for compulsory pension insurance - to the Pension Fund of the Russian Federation; for compulsory social insurance in case of temporary disability and in connection with maternity - in the Social Insurance Fund; for compulsory health insurance - in the FFOMS.

Insurance premiums under GPC agreements

In accordance with clause 2, part 3, art. 9 of Law No. 212-FZ, contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to the Social Insurance Fund for industrial accidents and occupational diseases - only if this is provided for in the civil process agreement (Paragraph 4, paragraph 1, Article 5 of the Law No. 125-FZ).

Reporting period for insurance premiums

Method of reporting according to the RSV-1 form

The day of submission of electronic reporting is the date of its dispatch.

Reporting on paper is submitted when the number of employees is less than 25 people. You can submit it in the following ways:

• In person or through a representative by proxy
• By mail in a valuable letter with a list of the contents.

Deadline for submitting reports in form RSV-1

Place of reporting according to the RSV-1 form

Penalties for late reporting in the RSV-1 form

Head of the organization may be fined from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Organizations faces a fine of 5% of the amount of contributions for pension and health insurance accrued for payment on a late calculation of RSV-1 for the last three months of the reporting period, for each full or partial month that has passed from the day established for submitting the calculation until the day when it was presented (Part 1, Article 46 of Law No. 212-FZ,).

In this case, the penalty cannot be:

• more than 30% of the amount of insurance premiums accrued for payment on a late payment for the last three months of the reporting period;
• less than 1000 rub.

The organization submitted the calculation in form RSV-1 for 9 months of 2016 electronically on November 25, 2016, while the last day for submitting the calculation was November 21, 2016.

Thus, the delay was less than a month.

The amount of contributions accrued according to the calculation for July - September 2016 was:

• for pension insurance - 1,960,000 rubles;
• for health insurance - 390,000 rubles.

The procedure for calculating the base for insurance contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund

• in the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund for VNiM (mandatory contributions for insurance in case of temporary disability and in connection with maternity, paid to the Social Insurance Fund) must be calculated for each employee separately (Part 3 of Article 8 of Law No. 212-FZ);
• in the Social Insurance Fund for insurance against industrial accidents, it can be calculated either separately for each employee or as a total amount for all employees at once (clause 2 of Article 20.1 of Law No. 125-FZ).

If an employee is hired by an organization in the middle of the year, then his income from his previous place of work does not need to be included in the base for calculating contributions (Letters of the Ministry of Labor dated November 12, 2015 N 17-4 / OOG-1569, Ministry of Health and Social Development dated January 17, 2011 N 76-19, clause 9 of the FSS Information Letter).

Limit base for calculating insurance premiums to the Pension Fund of the Russian Federation, Social Insurance Fund, Federal Compulsory Medical Insurance Fund

In 2016, the maximum base is (clause 1 of Government Resolution No. 1265 of November 26, 2015):

• for contributions to the Pension Fund - 796,000 rubles;
• for contributions to the Social Insurance Fund - 718,000 rubles.

Example. Calculation of the base for insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund

The base for insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from payments to the employee for January - September 2016 is calculated as shown in the table.

Calculation of contributions from employee income

Contributions to the Pension Fund of the Russian Federation

Contributions to the Pension Fund for amounts that exceed the limit (RUB 796,000) are charged at a rate of 10%.

Contributions to the Social Insurance Fund of the Russian Federation

In 2016, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation (in case of temporary disability and in connection with maternity) is 718,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265).

Social security contributions are not paid from the amount exceeding the maximum base.

Contributions to the Federal Compulsory Medical Insurance Fund of the Russian Federation

The maximum base for calculating insurance premiums to the Federal Compulsory Medical Insurance Fund has been cancelled.

Thus, in 2016, the following general tariffs were established for calculating insurance premiums:

WHICH SHEET AND SECTIONS OF THE CALCULATION FOR FORM RSV-1 SHOULD BE FILLED IN

All organizations at the end of each reporting period (1st quarter, half-year, 9 months and year) are required to fill out and submit as part of the calculation in the RSV-1 form (clauses 3, 16 of the Procedure for filling out the RSV-1 form):

• title page;
• section 1;
• subsection 2.1.

• subsection 2.5;
• section 6 per employee.

In what order should I fill out the calculation using the DAM form - 1?

1. First, data is entered into section. 6, which must be compiled for each employee.

2. Then subsection 2.5 is filled in. It indicates data on bundles of documents that are generated according to section. 6 (clause 16 of the Procedure for filling out the RSV-1 form).

3. After this, you should fill out the title page. It must indicate, in particular (clauses 5.5 - 5.11 of the Procedure for filling out the RSV-1 form):

• information about the organization (name, tax identification number, checkpoint, contact telephone number, OKVED code, registration number in the Pension Fund of Russia);
• average number of employees;
• number of insured persons. This figure must coincide with the amount in the “TOTAL” line of column 4 of subsection 2.5.1 (clause 17.5 of the Procedure for filling out the RSV-1 form, Appendix 1 to the Order of the Board of the Pension Fund of July 31, 2014 N 323R).

• subsection 2.1. If during the reporting period contributions were calculated for different tariff codes, then for each code you need to fill out a separate subsection 2.1 (clause 3, 9.1 of the Procedure for filling out the RSV-1 form);
• the remaining sections to be presented.

We will explain the features of compiling each of the sections of the current calculation, as well as the sequence of filling them out in step-by-step instructions.

STEP 1: Completing SECTION 6

This section is compiled for each employee.

Section 6 of the RSV-1 Pension Fund form for 9 months of 2016 is filled out for the period from January to September 2016 for each person:

• who was in an employment relationship;
• with whom a civil (or copyright) contract was concluded.

That is, if a person was on leave without pay, then this must also be reflected in section 6.

If the employee quit in previous reporting periods, then in RSV-1 for 9 months information about him is not included in section 6.

For example, if an employee quit in the first half of 2016 (for example, in May), then RSV-1 section 6 should not be formed for him for 9 months.

Section 6 should be divided into batches. The amount of information in each pack is no more than 200 pieces.

SUBSECTION 6.1

In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.

SUBSECTION 6.2

In the “Reporting period (code)” field of RSV-1 for 9 months of 2016, code “9” is entered, and in the “Calendar year” field - 2016.

SUBSECTION 6.3

Subsection 6.3 indicates the type of information correction.

There are three types of adjustments: “initial”, “corrective” and “cancelling”. Mark the required field with an “X”.

The “Original” field is provided for information that is being submitted for the first time.

When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 are not filled in.

The “adjusting” field in RSV-1 for 9 months is marked with the symbol “X” if previously submitted information about the employee is being clarified.

If you need to completely cancel information about it, then select the “cancelling” field.

When filling out sections 6 with the “corrective” or “cancelling” type, in the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period code and the year for which the data is being updated or canceled.

In this case, sections 6, in which “corrective” or “cancelling” are marked, are submitted together with section 6 with the “initial” type for the reporting period for which the reporting deadline has arrived.

SUBSECTION 6.4

Subsection 6.4 highlights the amounts of payments and other remuneration accrued to the employee. For these purposes

• line 400 shows all payments since the beginning of 2016 on a cumulative basis;
• lines 401 - 403 show payments for July, August and September 2016 (that is, for the 3rd quarter).

Moreover, highlight separately the amount paid within the base for calculating “pension” contributions, and the amount that exceeds this amount.

In 2016, the maximum base, we recall, is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Column 3 indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure).

The most commonly used code is “NR”, associated with employees who are subject to the basic rate for calculating insurance premiums (22 percent).

SUBSECTION 6.5

In subsection 6.5, indicate the amount of pension contributions accrued at all insurance premium rates in July, August and September 2016 from payments and other remunerations not exceeding the maximum base value (796,000 rubles).

SUBSECTION 6.7

In this subsection, show payments to employees employed in jobs with special working conditions (harmful, difficult, etc.), giving the right to early retirement. For example, in subsection 6.7 of the RSV-1 calculation for 9 months of 2016, indicate:

• in line 700 - the amount of payments on an accrual basis since 2016;
• in lines 701 - 703 - payments for July, August and September 2016 (that is, for the 3rd quarter).

SUBSECTION 6.8

This subsection indicates the working conditions under which the employee worked in July, August and September 2016 (that is, in the 3rd quarter), as well as data on the length of service and conditions for early assignment of a pension.

Group the columns “Beginning of period” and “End of period” in the format dd.mm.yyyy.

Please note that columns 4-9 of subsection 6.8 will be filled out using codes in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7 you need to highlight some periods of the employee’s work experience that took place in the third quarter of 2016.

The table shows some common codes that may be required when filling out RSV-1 for 9 months of 2016.

STEP 2: Completing subsection 2.5 of section 2

In it, indicate data on the bundles of documents that are formed according to sections 6 (clause 16 of the Procedure for filling out the RSV-1 form).

Section 2.5 includes two subsections: 2.5.1 and 2.5.2.

In subsection 2.5.1, indicate data on batches of documents with the “original” information correction type.

The number of completed lines in a subsection must be equal to the number of packs in section 6 with this type.

In this subsection, in particular, show the calculation base for calculating pension contributions for July, August and September for each batch of section 6 and the amount of accrued insurance contributions.

In the lines of column 4, reflect the data on the number of insured persons for whom sections 6 are completed.

As for subsection 2.5.2, fill it out if there are adjustments (subsection 6.3 of section 6).

It shows data on packs of individual (personalized) accounting information with the “corrective” or “cancelling” type.

If there are no adjustments, then enter dashes in the DAM-1 for the 9 months of 2016.

STEP 3: filling out the Cover Page

On the title page, fill out all sections, with the exception of the subsection “To be completed by an employee of the Pension Fund of Russia” (clause 4 of the Procedure).

Let us explain the peculiarities of filling out some of them.

UPDATED NUMBER

REPORTING PERIOD

OKVED

At the same time, keep in mind that until January 1, 2017, two OKVED classifiers are in force: the old OK 029-2001 and the new OK 029-2014.

If an organization or individual entrepreneur was registered before July 11, 2016, then in the RSV-1 9 months in advance, indicate the codes according to classifier OK 029-2001 (clause 5.8 of the Procedure).

Those registered on July 11 or later can indicate codes according to the OK 029-2014 classifier.

STEP 4: Completing subsection 2.1

• on payments for calculating insurance premiums within the framework of pension insurance;
• on payments for calculating insurance premiums within the framework of health insurance.

The amount of benefits paid in subsection 2.1 of the calculation for 9 months of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments).

Let's give an example of filling out the mandatory subsection 2.1.

Subsection 2.1 of the RSV-1 form of the Pension Fund of Russia

Section 2. Calculation of insurance premiums according to the tariff<*>

2.1. Calculation of insurance premiums according to tariff<*>(rub. kop.)

STEP 5: Completing the remaining sections

STEP 6: Complete Section 1

It needs to summarize the data that was reflected in sections 2, 3 and 4.

As a result, in section 1 you will have the data for all sections that you filled out first.

At the same time, to check the correctness of filling out section 1 of the RSV-1 for 9 months of 2016, you can use the ratios indicated in the table (clauses 7.1 - 7.3 of the Procedure):

Unlike organizations, entrepreneurs-employers pay contributions not only from the income of their employees, but also from their own income.

Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund and the Federal Compulsory Medical Insurance Fund in fixed amounts. As of January 1, 2014, the following rule applies:

If the entrepreneur’s annual income does not exceed 300,000 rubles, then the fixed amount of the contribution to the Pension Fund is determined as follows:

The fixed amount of the contribution to the FFOMS is determined as follows:

Thus, the fixed payment to the Pension Fund in 2016 was 19,356.48 rubles (6,204 rubles × 26% × 12), to the FFOMS - 3,796.85 rubles (6,204 rubles × 5.1% × 12).

If an entrepreneur’s income exceeds 300,000 rubles, he will pay an additional 1% to the Pension Fund on income exceeding this amount.

1% is calculated from income (income from sales and non-operating income listed in Article 346.15 of the Tax Code) without reducing them for expenses.

This opinion is expressed by the Ministry of Finance in letter dated March 27, 2015 No. 03-11-11/17197. The financiers' explanation is as follows.

When determining the object of taxation, “simplers” take into account income from sales and non-operating income in the manner established by paragraphs 1 and 2 of Article 148 of the Tax Code. The exceptions are:

• income under Article 251 of the Tax Code;
• income of individual entrepreneurs subject to personal income tax at rates of 35% and 9%.

The total amount of insurance contributions to the Pension Fund of the Russian Federation transferred for themselves by entrepreneurs with an income above 300,000 rubles is limited by a maximum amount.

In 2016, the specified limit is 154,851.84 rubles.

Consequently, if the income of an entrepreneur applying the simplified tax system exceeds 300,000 rubles, then he calculates the amount of insurance premiums in the above order (clause 2, clause 1.1, article 14 of Law No. 212-FZ), and then compares the resulting value with the maximum amount of insurance premiums , which can be transferred to the Pension Fund.

If the calculated fixed payment exceeds the maximum, 154,851.84 rubles are paid to the Pension Fund.

If an entrepreneur registers with the tax office in the middle of the year, he determines the amount of insurance premiums based on the cost of the insurance year in proportion to the number of calendar months starting from the month the business began.

For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example

Let's assume that the minimum wage is 6204 rubles.

The entrepreneur operated for 3 full months (October, November, December) and 8 days of September.

September has 30 calendar days.

At the end of the year he must pay:

• to the Pension Fund - 5269.26 rubles. (RUB 19,356.48: 12 months × 3 months + RUB 19,356.48: 12 months: 30 days × 8 days);
• in FFOMS - 1033.59 rubles. (RUB 3,796.85: 12 months × 3 months + RUB 3,796.85: 12 months: 30 days × 8 days).

The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send via Internet!

The form and procedure for filling out the new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format submission of calculations for insurance premiums in electronic form."

This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11/12929@, it removed unnecessary and duplicate indicators from the contribution report.

Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Bukhsoft Online service.

Who provides insurance premium calculations and where?

Payers of insurance premiums must provide the calculation to the Federal Tax Service:

• persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
• heads of peasant (farm) households.

Which tax office should I send the Contribution Calculation to?

Organizations submit the new DAM 2018 form to the Federal Tax Service at their location. Their separate units at the location of these units. And individuals (including individual entrepreneurs) at their place of residence.

How to submit a calculation of insurance premiums

1. In electronic form.

It's convenient and fast. Therefore, everyone has the right to do this. And those who have 25 people or more take the test only according to the TKS.

Is it necessary to take into account when calculating the number of those persons to whom income is paid that is not subject to contributions? Yes need. The law does not provide for their release.

1. On paper the old fashioned way, by personally bringing the calculation to the tax office or sending it by mail with a list of the contents.

This method of filing is permitted if the average number of contributors is less than 25 people. In this case, it is better to print the calculation using one-sided printing and fasten it with a paper clip. Since a report stapled or printed with double-sided printing may not be accepted.

Note: For submitting a calculation of insurance premiums on paper, if it was necessary to submit it electronically, you can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal Law dated July 3, 2016 243-FZ).

Deadline for submitting calculations for insurance premiums 2018

Instructions for filling out the DAM 2018 form using the new form

All the basic rules that need to be taken into account when drawing up a report are specified in the “Procedure for filling out calculations for insurance premiums”, approved in the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Download the form for Calculation of insurance contributions to the Federal Tax Service 2018

The form of the new form of Calculation of Insurance Premiums was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (applied starting from the submission of calculations of insurance premiums for the first quarter of 2017).

Calculation form for insurance premiums on the DAM for 2018
Download a sample calculation form in MS Excel >>

Where and in what case to submit a “clarification” on insurance premiums 2018

You need to submit a new Calculation of Contributions to the Federal Tax Service. In this case, the corrective report on insurance premiums will be accepted in the form relevant for the billing period for which changes are made.

For example, we submit a “clarification” on insurance premiums for the 1st quarter of 2018 using the Calculation of Insurance Premiums for 2018 form. And the adjustment of these payments for 9 months of 2016 is in the form of RSV-1 (or 4 FSS, RSV-2, RV-3 - depending on the type of contributions).

In what cases is the contribution clarification required?

As with other reports to the tax office, the obligation to submit an adjustment Calculation for insurance premiums arises if: an error is discovered that results in an underestimation of the amount of insurance premiums that must be paid; personal information is not filled out correctly in the report; or the fact of non-reflection or incomplete reflection of information in the calculation is revealed.

In this case, it is better to submit a “clarification” on contributions without waiting for a notification from the Federal Tax Service about the elimination of an error in the calculation or the appointment of an audit on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).

If other errors or clerical errors are identified in the calculation (for example, the amount of contributions payable is overestimated), then the payer of contributions has the right, but is not obliged, to provide an updated calculation. And there will be no fines for such mistakes. But problems may arise when reconciling accounts and obtaining a certificate of no debt.