Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not just for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for 9 months must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been used since 2017. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the citizen of the Russian Federation in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
  • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit (RUB 876,000);
  • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – payment amounts:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See.html
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

• line 010 – total number of insured persons for 9 months of 2017;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes:
  • amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for 9 months of 2017
• on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

“On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form.”

Calculation of insurance premiums is submitted quarterly no later than the 30th day of the month following the reporting (calculation) periods - April 30, July 30, October 30, January 30.

Persons making payments to individuals submit calculations of insurance premiums to the tax authority:

• organizations - at their location and at the location of separate divisions that pay payments to individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such a division to the tax authority at its location (clauses 7, 14, Article 431 of the Tax Code of the Russian Federation);
• individuals (including individual entrepreneurs) - at the place of residence (clause 7 of article 431 of the Tax Code of the Russian Federation).

Heads of peasant farms submit calculations for insurance premiums to the tax authority at the place of their registration (clause 3 of Article 432 of the Tax Code of the Russian Federation) once a year - no later than January 30.

Sections required to be completed by legal entities* and individual entrepreneurs making payments to individuals:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Subsection 1.1 of Appendix 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• Subsection 1.2 of Appendix 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
• Section 3 “Personalized information about insured persons.”

* legal entities, regardless of their activities, in the absence of payments and other remuneration in favor of individuals, submit calculations with “zero” indicators. In the “zero” calculation, section 3 regarding personal data (subsection 3.1) is filled out for a person who has the right to act without a power of attorney on behalf of a legal entity (director, manager, chairman, etc.).

Attention! You should not fill out other sections (add sections when generating a report in electronic form), except in certain cases.

Sections that must be completed in individual cases:

• if an organization or individual entrepreneur charges insurance premiums for health insurance at additional rates to employees performing work with the right to early retirement (subparagraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ), subsections 1.3.1 - 3.2 of the Appendix are filled in 1 to section 1;
• an accredited IT organization that charges contributions at a reduced rate (code 06) fills out Appendix 5 to the section. 1;
• a payer using the simplified tax system and calculating contributions at a reduced rate (code 08) fills out Appendix 6 to section 1;
• if the organization employs temporarily staying foreigners, Appendix 9 is filled out
  to section 1.
• title page;
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms.”

Section 3 “Personal Information”

• “Calculation (reporting) period (code)” of Section 3 must correspond to the value of the calculation (reporting) period in the Title Page. Similar requirements apply to the value in the “Calendar year” line.
• In Section 3, there cannot be two sheets with the same values ​​for the SNILS and full name indicators.

Attention! In the calculation, the personal data of the insured persons must correspond to the data specified in the information on the SZV-M (SZV-Experience) forms, which are submitted to the Pension Fund.

1. Details “Last name”, “First name”, “Patronymic”:

• may contain uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet. The presence of lowercase letters i, v of the Latin alphabet, as well as the use of these letters as the first or only character, is not acceptable;
• must not contain numbers or punctuation marks other than “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space);
• cannot contain the characters "." (period), “-” (hyphen), “’” (apostrophe), “ ” (space) as the first, last, or only character. Location of the "." (dot) after the symbol “-” (hyphen), as well as two or more characters “.” (dot), “-” (hyphen),
  “’” (apostrophe), “ ” (space) or combinations thereof are not allowed.

1. “TIN” details (if available):

• is filled out in accordance with the Certificate of Registration of an individual with the tax authority (Form No. 2-1-Accounting). The “TIN” details can be clarified on the official website of the Federal Tax Service of Russia using the “Find out TIN” service.

1. SNILS details:

• consists of 11 digits and is filled in the format XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9. The last two digits are indicated separated by a space.

1. Details “Document series and number” for citizens of the Russian Federation (“Identity document code” equal to “21”):

• filled in the format XX XX XXXXXX, where X takes numeric values ​​from 0 to 9 (the series and number are separated by the “ ” (space) sign.

1. Props “Date of birth”:

• should not exceed the current date (the date the calculation was completed). Year of birth: more than 1900.

1. If no payments were accrued to the employee during the reporting period, then subsection 3.2 is not completed.
2. Props “Month”:

• must be filled out in accordance with the month number in the reporting period, for example, in the calculation for the half-year, months 1, 2, 3 cannot be indicated;
• month numbers are indicated sequentially and should not be repeated, for example, in a half-year report it is unacceptable to indicate first 6, then 5 and 4 months, and it is also unacceptable to indicate 4, 4 and 6 months;
• when paying remuneration only in the first and last months of the reporting period, it is necessary to indicate all months sequentially, while in the second month of the quarter a zero indicator is indicated.

Appendix 1 to section 1

Subsection 1.1 “Calculation of contributions for compulsory pension insurance”

Subsection 1.2 “Calculation of contributions for compulsory health insurance”

1. Data on payments, including non-taxable ones, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must correspond to the data in section 3 for all employees.
2. For calculations with “zero” indicators, line 010 “Number of insured persons” is indicated equal to 1 (i.e. a person who has the right to act without a power of attorney on behalf of a legal entity).
3. The detail “Payer rate code” in subsection 1.1 must correspond to the detail “Insured person category code” from the section.

Considering that the payer rate codes “01”, “02”, “03” correspond to one category code of the insured person “NR”, it is recommended to fill out one Appendix 1 to Section 1 of the calculation indicating one, any of the above, payer rate codes.

Data on payments, including non-taxable ones, to the tax base from section 3 for all employees must be reflected in subsection 1.2.

For example, with a reduced tariff “code 08” (compulsory medical insurance - 0%), the amount of payments, non-taxable payments and the tax base (lines 030, 040, 050) must contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated equal to zero. Similarly, when filling out Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”

Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”

The corresponding columns on line 080 of the application reflect the amounts of the payer's expenses for the payment of insurance coverage reimbursed by the territorial bodies of the FSS of the Russian Federation.

When filling out line 090 for each month of the reporting period in which the amount of expenses incurred did not exceed the amount of calculated insurance premiums, code “1” is indicated in the “attribute” column, and if expenses exceed the amount of calculated insurance premiums, attribute “2” is set.

It is also indicated that if expenses exceed the amount of calculated insurance premiums as a whole for the last three months of the reporting period, column 4 of line 090 also reflects attribute “2”.

The procedure for transferring the specified data to section 1 of the calculation is reported:

on lines 110 – 113 – amounts payable to the budget (with the sign “1”);

on lines 120 – 123 – the amount of excess of expenses over contributions (with the sign “2”).

Attention is drawn to the fact that in Section 1 of the calculation, it is not allowed to simultaneously fill out line 110 “Amount of insurance premiums payable for the billing (reporting) period” and line 120 “Amount of excess expenses over calculated insurance premiums for the billing (reporting) period.”

In what cases is it necessary to resubmit the calculation to the tax authority?

The calculation of insurance premiums for 2017 and subsequent periods is considered not submitted in the following cases (clause 7 of Article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated December 13, 2017 N GD-4-11/25417):

• There are errors in the calculation:
• in the amount of payments accrued in favor of individuals;
• the basis for calculating contributions to compulsory pension insurance, which has not exceeded the limit;
• the amount of contributions to compulsory pension insurance calculated from such a base;
• the basis for calculating contributions to compulsory health insurance at an additional rate;
• the amount of contributions to compulsory health insurance at an additional rate;
• information from subsection 3.2 section. 3 contradict information from another section (appendix to the section), that is, the sums of indicators for all individuals do not correspond to the same indicators for the organization as a whole;
• The calculation contains inaccurate personal data of individuals.

In any of these cases, the inspection will send a notice of discrepancies in the calculation within the following period (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• no later than the day following the day of receipt of the payment in electronic form;
• no later than 10 days following the day the payment was received on paper.

You need to correct the errors and resubmit the calculation. The deadline for filing it is (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation):

• five working days from the date of sending the notice in electronic form;
• 10 working days from the date of sending the notice on paper.

If the calculation is submitted again within the specified period, it is considered submitted on the day of its initial submission (clause 7 of Article 431 of the Tax Code of the Russian Federation).

In order to avoid errors and inconsistencies in the calculation of insurance premiums, you should check the correctness of its completion using Control Ratios. They were sent by Letters of the Federal Tax Service of Russia dated December 13, 2017 N GD-4-11/25417 and dated December 29, 2017 N GD-4-11/, and are also given in the Appendix to the Letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 N 02-09-11/ 04-03-13313.

The calculation is completed correctly if all the equalities listed in the control ratios are met.

The check can be carried out through the “Legal Taxpayer” program. It allows you to detect, among other things, those errors in which the calculation will be considered not submitted and will need to be resubmitted.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 14 for the Krasnodar Territory

Starting in 2017, a new reporting form appeared - calculation of insurance premiums. This reporting was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. In this article, we will look at who is required to submit a calculation of insurance premiums, within what time frame, what liability is provided for violating the deadline, and we will look at the procedure for filling it out.

Who should submit calculations for insurance premiums?

Article 419 of the Tax Code of the Russian Federation specifies the persons by whom the Calculation must be submitted. This category includes persons making payments and other remuneration to individuals:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs.

Where is the calculation of insurance premiums submitted?

The calculation must be submitted to the tax authority:

• organization - at the place of registration;
• individual entrepreneur - at the place of residence;
• separate divisions - at the place of registration, if they are vested with the authority to calculate payroll. Information about vesting a separate division with the appropriate powers must be transferred to the tax authority within 1 month. If a separate division does not calculate wages, then the calculation is presented by the parent organization at the place of registration (Letter of the Federal Tax Service dated January 23, 2017 BS-4-11/993@).

Within what time frame must the Calculation of Insurance Premiums be submitted (KND 1151111)?

The calculation must be submitted no later than the 30th day of the month following the reporting period, and at the end of the year - no later than the 30th day of the month following the accounting period.

The reporting period is recognized as 1st quarter, half a year, 9 months. The billing period is a calendar year.

Please note that the deadline for submitting the Calculation is the same and does not depend on the method of presentation.

What are the methods for submitting the Calculation of Insurance Premiums (KND 1151111)?

Employers whose average number of individuals to whom payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created organizations with more than 25 people, must submit a Calculation using an enhanced qualified electronic signature according to the TKS .

If the number is 25 people or less, then the Calculation can be presented in any of the following ways:

• via TKS using an enhanced qualified electronic signature;
• in person at the Federal Tax Service;
• sent by mail, but always with a description of the attachment.

Note! You can easily prepare and submit reports on insurance premiums using the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You can get free access to the service right now by following this link.

How to fill out the Calculation of Insurance Premiums (KND 1151111)?

The calculation is completed in rubles and kopecks. All cells must be filled in; if there are no indicators, put dashes.

The calculation includes a title page and three sections:

• Section 1 - “Summary data on the obligations of the payer of insurance premiums.” This section includes 10 applications.
• Section 2 - “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms.” This section contains 1 application.
• Section 3 - “Personalized information about insured persons.”

All employers are required to pass:

• Title page;
• Section 1 - “Summary of the obligations of the payer of insurance premiums”;
• Subsections 1.1 and 1.2 of Appendix 1 to Section 1 - “Calculation of the amounts of insurance contributions for compulsory pension and health insurance”;
• Appendix 2 to Section 1 - “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
• Section 3 - “Personalized information about insured persons.”

All other subsections and applications are filled out only if there is data on them.

The detailed procedure for filling out is given in Appendix 2 to the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

When is the Calculation of Insurance Premiums (KND 1151111) considered not submitted?

• discrepancies between the amount of pension contributions for each employee and the total amount of insurance contributions;
• indications of inaccurate personal data.

The tax authority sends a corresponding notification to the policyholder no later than the day following the day of receipt of the Calculation. If the Calculation was submitted on paper, the policyholder will receive the notification 10 days following the day the tax authority received the Calculation.

After receiving the notification, the policyholder must, within five days (notification in electronic form) or within ten days (notification in paper form), eliminate all inaccuracies and submit the Calculation. In this situation, the deadline for submitting the Calculation is the deadline for submitting the initial Calculation.

What is the liability for violation of the deadline for submitting the Calculation of Insurance Premiums (KND 1151111)?

If the Calculation is submitted in violation of the submission deadline, a fine is imposed - 5% of the amount of insurance premiums indicated in the report for each full or partial month of delay. But the fine will be no less than 1000 rubles and no more than 30% of the amount of insurance premiums reflected in the statements. Penalties are regulated by clause 1, clause 3, article 76 of the Tax Code of the Russian Federation.

Blocking of the current account in case of violation of the deadline for submitting the Calculation is not provided.

Is it necessary to submit the Calculation of Insurance Premiums (KND 1151111) with zero indicators?

The calculation must be submitted by the payers of insurance premiums, i.e. organizations and persons making payments and other remuneration to individuals within the framework of labor relations and civil contracts.

The Tax Code does not provide for an exemption upon submission of a Calculation in the event of failure to carry out financial and economic activities.

When submitting a zero Calculation, the payer thus declares that there are no payments that are subject to insurance premiums.

The issue of the need to submit a Calculation with zero indicators was discussed in the letter of the Federal Tax Service dated 04/03/2017 No. BS-4-11/6174.

Sample of filling out a zero calculation for insurance premiums (KND 1151111)

Title page of the zero Calculation of insurance premiums (KND 1151111)

Section 1 of the zero Calculation of insurance premiums (KND 1151111) - “Summary data on the obligations of the payer of insurance premiums”

Subsections 1.1 and 1.2 of Appendix 1 to Section 1 of the Zero Calculation of Insurance Contributions (KND 1151111) - “Calculation of the amounts of insurance contributions for compulsory pension and health insurance”;

Appendix 2 to section 1 of the zero Calculation of insurance premiums (KND 1151111)

- “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;

Section 3 of the zero Calculation of insurance premiums (KND 1151111) - “Personalized information about insured persons”

ART LLC (general taxation system) pays its only employee Anatoly Viktorovich Stepanenkov a salary in the amount of 13,500.00 rubles. There are no other incomes subject to insurance premiums.

Almost every insurance premium payer is faced with the need to fill out Appendix 2 of Section 1 of the unified calculation of insurance premiums. After all, sooner or later, all enterprises deal with paying sick leave, as well as paying for maternity. Accordingly, the most questions accumulate about filling out this part of the reporting. Recently, the Federal Tax Service of Russia put all the dots in place and explained how to fill out Section 1 of Appendix 2.

Lines 070, 080 and 090

The calculation of insurance premiums in case of temporary illness and due to maternity is done in Section 1 of Appendix 2 of the calculation of insurance premiums. Its form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551:

At the same time, filling out Section 1 of Appendix 2 involves entering indicators in lines 070, 080 and 090. This is the calculation of contributions taking into account the payment of insurance coverage, which raises the most questions in practice.

Explanations of the Russian Tax Service dated August 23, 2017 No. BS-4-11/16751 remove a number of questions regarding filling out Appendix 2 of Section 1 of the RSV. And this is important, since Chapter 34 of the Tax Code of the Russian Federation does not cover this topic.

Line 080

Line 080 of Section 1 of Appendix 2 of the DAM since 2017 shows the amount of expenses that were reimbursed by the territorial division of the FSS of Russia for the payment of insurance coverage within the framework of compulsory insurance for illnesses and maternity. They are indicated in the columns that relate to the month in which the reimbursement was actually made. This is what clause 11.14 of the rules for filling out the calculation says (approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551).

Line 090

The indicators of line 090 of Appendix 2 to Section 1 represent the difference between the calculated contributions in the corresponding columns of line 060 of this Appendix and the costs incurred for the payment of insurance coverage in the corresponding columns of line 070 of Appendix 2 of Section 1 with an increase by the amount of expenses reimbursed by the FSS of Russia in accordance with the corresponding columns of line 080 .

Thus, we can derive the formula for line 090 of Appendix 2 to Section 1:

The Federal Tax Service explains that in line 090 the amount of contributions payable or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions is ALWAYS a positive figure. That is, the minus sign cannot be specified.

Another nuance concerns the payment attribute in Appendix 2 of Section 1. In line 090 it may have the following meaning:

Pilot project and line 070

The Russian Tax Service also focuses on the fact that in the participating regions
pilot project of the Federal Social Insurance Fund of Russia, payers of contributions do not fill out line 070 of Appendix No. 2 of Section 1 of the calculation of contributions.

Let us recall that, as part of the pilot project, the Social Insurance Fund pays social benefits directly from its budget without the participation of employers on the basis of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 “On the specifics of financial support, assignment and payment in 2012 - 2019 by the territorial bodies of the Social Insurance Fund of the Russian Federation”. Federation provides insurance coverage to insured persons for compulsory social insurance in case of temporary disability and in connection with maternity...".

Calculation of insurance premiums for the 3rd quarter of 2018: sample filling

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use an insurance premium accounting card that reflects payments and rewards accrued and paid to individuals in 2017. See “Insurance premium accounting card: what should the sample be like in 2017.”

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. See “What payments are not subject to insurance premiums since 2017.”

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 (download the DAM form) in compliance with 7 fundamental rules, which are approved by the same document:

1. each field is intended for a specific indicator and cannot be supplemented with other information;
2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
4. text fields are filled in from left to right, starting from the first window;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, use the Courier New font (16-18 point);
7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

All policyholders must submit calculations of insurance premiums for the 2nd quarter of 2017 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

A new calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out in the reporting period (the first half of 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 2nd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Calculations for insurance contributions to tax inspectorates (PFR bodies do not accept calculations since 2017). A specific Federal Tax Service is determined as follows:

• organizations submit calculations for the 2nd quarter of 2017 to the Federal Tax Service at their location and at the location of separate divisions that issue payments to individuals. (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
• individual entrepreneurs submit settlements to the Federal Tax Service at their place of residence (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

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

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

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

DUE DATES FOR CALCULATIONS

Thus, for the first time, you must fill out and submit to the Federal Tax Service the calculation of insurance premiums for the 1st quarter of 2017 no later than May 2, 2017 (this is Tuesday). Also see “Deadline for RSV-1 in 2017: table.”

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date for submitting the calculation falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

The reporting period in our case is the first half of 2017 (from January 1 to June 30). Therefore, the calculation for the six months must be submitted to the tax office no later than July 31 (since July 30 is a day off, Sunday).

Also see “Deadline for RSV-1 in 2017: table.”

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for the 3rd quarter must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Filling out the calculation for the 3rd quarter: examples

Most policyholders will fill out insurance premium calculations for the 3rd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

MORE: How to pay individual entrepreneur insurance premiums for yourself online through Alfa-Bank?

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, six months and nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Calculation of insurance premiums for the 3rd quarter of 2018: form

It is necessary to submit a calculation of insurance premiums for the 3rd quarter of 2018 to the Federal Tax Service. The form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. This form was used previously, and it should be used now.

The Federal Tax Service of Russia planned to adjust the calculation form and posted the project on the Unified Portal for posting draft regulatory legal acts. However, this project has not yet been adopted.

In general, the calculation consists of:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• and sections from the first to the third. The first and second sections have applications.

If policyholders made payments to individuals, then the calculation of insurance premiums in accordance with clauses 2.2, 2.4 of the “Procedure for filling out calculations for insurance premiums” must necessarily include:

• title page;
• section 1 – summary information on contributions payable;
• subsections 1.1 of Appendix 1 to section 1 – “pension contributions”
• subsection 1.2 health insurance contributions of Appendix 1 to section 1;
• Appendix 2 to Section 1 – calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1;
• section 3 – personalized accounting information.

All other annexes to Section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and Section 2 is filled out by the heads of peasant farms.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• title page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions.

For example, you will fill out line 030 of section 1 in relation to pension contributions during 2017 on an accrual basis, and lines 031-033 - in relation to the months of the reporting period. In the calculation for the 1st quarter, lines 031-033 should include the amounts of insurance premiums for January, February and March 2017. A similar approach applies to other types of insurance premiums included in Section 1.

Appendix 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2017. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2017. Where necessary: ​​make a “breakdown” for January, February and March 2017. Let's look at the features of filling out the main fields of these sections and provide examples.

Appendix 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2017, show information personally for each member of the peasant farm, namely:

• in lines from 010 to 030 - full name;
• in line 040 – TIN;
• in line 050 – SNILS;
• in line 060 – year of birth;
• in line 070 – the date of joining the peasant farm in 2017 (if the joining took place from January to March inclusive);
• in line 080 - the date of exit from the peasant farm in 2017 (if the exit took place from January to March inclusive).
• in line 090 – the amount of insurance premiums payable to the budget for each member of the peasant farm based on the results of the 1st quarter of 2017.

This section is intended to reflect individuals who receive income subject to insurance premiums. Additional sections allow you to correctly distribute all the information. Let's look at them in more detail.

Start of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2017, enter “0–”. If you adjust data for the 1st quarter, then in the updated calculation you will need to indicate the adjustment number (for example, “1–”, “2–”, etc.).

MORE: Insurance when receiving a loan from Sberbank in 2019

In field 020 of sheet 3, show the code of the billing (reporting) period. The first quarter corresponds to the code “21”. In field 030, indicate the year for the billing (reporting) period of which information is being provided – “2017”.

Subsection 3.1: who received the income

Subsection 3.2: payments and pension contributions

Subsection 3.2 as part of the calculation must contain information:

• on payments in favor of individuals (for example, employees);
• on accrued insurance contributions for compulsory pension insurance.

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. The DAM contains several sheets that must be filled out by all employers, while other sheets are used only as needed.

Basic sheets to fill out:

1. Title page;
2. Section 1 (with appendices) to reflect the amount of insurance premiums;
3. Section 3 to reflect the personal data of the organization’s employees.

The remaining sheets must be completed only if they correspond to the status of the employer or the types of payments that it makes.

Let's look in more detail (line by line) at exactly how the standard DAM is filled out for most companies.

Title page

The title page information contains information about the employer himself and the immediate form of the document, namely:

• TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
• Checkpoint - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate division to one or another territorial Federal Tax Service is confirmed;
• document correction number - is intended to display information about whether the report is being submitted for the first time for a specific period or whether it is a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
• settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the six months - 31, for 9 months - 33, for the year - 34;
• calendar year - shows which year the billing period belongs to;
• submitted to the tax authority - you must indicate the Federal Tax Service code in the form of 4 characters;
• by location (registration) - used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the Russian Federation, this code is 214;
• name (full name) - you must indicate the full name of the legal entity or full name of the individual entrepreneur;
• OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company’s registration documentation;
• the reorganization (liquidation) form, as well as the TIN/KPP of the reorganized organization - are filled out if the DAM is submitted by the legal successor;
• contact phone number - indicated to contact the employee responsible for drawing up the DAM;
• number of sheets - reflects the number of transmitted sheets and accompanying documentation (if any).

Sheet “Information about an individual”

TIN and checkpoint

Meaning of checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark “0 – -”.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reporting is submitted. When calculating for the 1st quarter of 2017, enter code 21.

Federal Tax Service code

In this field, you need to mark the code of the Federal Tax Service to which you are submitting reports for the 1st quarter of 2017. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Place of provision code

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. Leave one free cell between words.

MORE: Insurance premiums for individual entrepreneurs in 2018 for themselves

Form of reorganization or liquidation

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities. You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2017.

Reliability and completeness of information

Sheet “Information about an individual who is not an individual entrepreneur”

Start of sheet 3

Reporting period

Therefore, in the calculation of insurance premiums for the 2nd quarter of 2017, the reporting period code will be “31”.

Tax office code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Performance venue code

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

The procedure for filling out calculations for insurance premiums was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

Let us remind you that the first three days of illness are paid at the expense of the employer, the subsequent ones - at the expense of the Social Insurance Fund. Both types of payments are not subject to insurance premiums.

Information about sick leave is recorded in Appendix No. 2 to Section 1 of the calculation.

On line 020 of Appendix No. 2, you must indicate all payments to individuals, including hospital benefits.

On line 030 you need to show the amount of non-contributory payments. If we are talking about hospital benefits, they must be indicated in full (parts paid both by the company and by the fund).

But on line 070 you need to reflect only that part of the benefits that was paid at the expense of the Social Insurance Fund.

If there is a pilot project in the region, according to which sick leave is paid directly to the employee, “0” must be entered in line 070 of Appendix No. 2.

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service. https://service.nalog.ru/addrno.do

Name

OKVED codes

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

How to fill out a half-year calculation

Most policyholders will fill out insurance premium calculations for the 2nd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Procedure for filling out Appendix 3:

1. Let us first clarify that in our example there are no benefits that are financed from the federal budget.

Accordingly, column 4 of the calculation is not filled in; we indicate 0.00 everywhere.

1. We indicate information on the certificate of incapacity for work.

To do this, fill in lines 010-021.

Our employee is a resident and works at his main job, so we fill out only line 010.

In column 1 we indicate 1, in column 2 - the number of days, a total of 10.

1. In lines 030-031 we record data on maternity benefits.

Column 1 indicates 1 case,

Column 2 - indicate the number of benefits, that is 1,

We enter the amount in column 3.

1. line 040 - benefits for women who registered in the early stages of pregnancy. We indicate 1 and the amount of 613.14 in columns 2 and 3, respectively.

line 050 - there were no benefits at birth, we do not fill it out.

1. lines 060-062 – we calculate the data on child care benefits. Do not forget that we fill out all the data in Appendix 3 on an accrual basis.

Column 1 lines 060-061 - one case.

Column 2 lines 060-061 - number of benefits paid on an accrual basis, total 3.

Column 3 lines 060-061 - the amount of benefits for the period under review.

1. lines 070-090 in Appendix 3 to Section 1 - do not fill out.

1. We calculate the total amount of insurance premiums in line 100 for the billing reporting period.

10,312.00 260,750.00 613.14 37,406.10 = 309,081.64 rub.

Line 110 in Appendix 3 is completed in the case of accrued and unpaid benefits, with the exception of the last month for which the established payment deadline was not missed.

Until July 31, 2017, policyholders will have to submit to the Federal Tax Service a calculation of insurance premiums for the six months. Since the report appeared quite recently, accountants still have questions about filling it out. In this article, experts will consider the most common filling problems and offer solutions to them.