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Calculation of insurance premiums (filling example). Sick leave in the new calculation of insurance premiums How to reflect 1 sick leave in the RSV

The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's look at the step-by-step filling out of the RSV-1 form using an example.

Fines for RSV-1 in 2019

If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.

If the deadline for submitting the RSV-1 form is violated (for the 2nd quarter - before July 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.

In 2019, a single report for the 2nd quarter must be submitted no later than July 30! No transfers are provided.

If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.

Unified calculation of insurance premiums 2019, form

Conditions for filling out unified reporting

Let's consider an example of calculating insurance premiums in 2019 for a budget organization in the 1st half of the year: GBOU DOD SDUSSHOR "ALLUR" applies OSNO; General tax rates are established for calculation. The average number of employees is 22.

For the reporting 3 months of 2019, payroll accruals amounted to:

April - RUB 253,000.00;
May - RUB 253,000.00;
June — 253,000 rub.

We calculate insurance on a monthly basis.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rub.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rub.

There was no excess of the base for insurance accruals in favor of employees for 2019.

For reference.

In the 1st quarter of 2019, wages accrued amounted to 759,300.00 rubles:

Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 2nd quarter:

Accrued salary - 759,000.00 rubles.
Contributions to the Pension - 166,980.00 rubles.
Compulsory medical insurance—RUB 38,709.00.
FSS - RUB 22,011.00.

Final data to be entered into the reporting form.

For the 1st half of 2019:

accruals - 1,518,300.00 rubles;
Pension Fund contributions - 334,026.00 rubles;
Compulsory medical insurance - 77,433.00 rubles;
FSS - 44,030.00 rubles.

Example of filling out RSV-1

The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 2nd quarter of 2019.

Step 1. Title page

On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.

Step 2. Go to the third section

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.

Let's give an example of filling out information in a single report based on the manager's data.

We reflect the adjustment number - 0, the period and date of completion.

We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).

We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".

Step 3. End of the third section

We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “04” - April, “05” - May, “06” - June. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 2nd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.

End of section 3

If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one employee.

The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation

In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for the simplified tax system, “03” - for UTII.

Then we indicate the total values of section 3.

First, we reflect the number of people:

general;
the number of those who received accruals included in the calculation base;
who has exceeded the maximum base value.

Then the amounts of accruals and insurance premiums are based on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.

Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

state benefits at the federal, regional and local levels;
compensation and reimbursement established by the state, within the limits of standards;
one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
the amount of insurance contributions, including for additional insurance;
other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill out the data for compulsory medical insurance in the same way as subsection 1.1:

010 and 020 - number;
030 - total amount of accruals;
040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
050 - difference between 030 and 040;
060 - the amount of calculated insurance premiums for compulsory medical insurance.

Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in a region participating in the FSS pilot project, “02” for all others:

010 - indicate the total number of insured persons;
020 - total amount of accruals made during the billing period;
030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
050 - base for calculating deductions;
051-054 - amounts of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation

The fields are for amounts:

060 — calculated insurance premiums;
070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
080 - expenses reimbursed by the Social Insurance Fund;
090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).

We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance separately.

Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

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Sick leave in the new Calculation of insurance premiums

Tatiana:

— I have a question about filling out the Calculation of Insurance Premiums. The organization has sick leave, but we pay contributions in case of temporary disability and in connection with maternity in full, i.e. We do not offset liabilities for the amount of these sick leaves. We reimburse expenses for sick leave later upon application. How should Section 1 be filled out on lines 110-113 and 120-123? Do you need to show the difference between the contributions payable and the amount of sick leave expenses, or is it possible to show the full amount of calculated contributions based on terms 110-113? Just like in Appendix 2 on line 090, do you need to show the difference with code 1 or 2, or can you indicate the full amount of calculated and transferred contributions?

"Main book":

— Let's start with the fact that the amount of actually transferred contributions is not shown in the calculation.

Even if you transfer the accrued amount of contributions to the budget, in the calculation you still need to show the amounts of benefits and reduce the accrued contributions by them. If you do not do this, but show only the accrued amounts of contributions, then they will automatically be considered the amounts of contributions that need to be paid to the budget. And if so, then you will not be able to demand compensation from the FSS.

After all, after you submit a calculation of contributions to the Federal Tax Service, it will transfer to your FSS department Appendices 2 - 4 to Section 1 of the calculation with data on accrued contributions to VNiM and paid benefits (clause 16, article 431, clause 6, art. 6.1 of the Tax Code of the Russian Federation, clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/11@, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P dated July 22, 2016).

And the FSS will easily compare the data reflected in the calculation with the data that you showed in the documents submitted to the FSS, in particular, in the calculation certificate and in the breakdown of expenses for the payment of benefits (Part 3, Article 4.6 of Law No. 255-FZ, clause 1, 2(1), 3 of the List, approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n, Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029). The figures indicated in the calculation of contributions and in the documents submitted to the Social Insurance Fund for reimbursement of benefits must be the same.

For more information about these documents, as well as about the current procedure for offset and return of excess expenses for the payment of benefits over the accrued amount of contributions to VNiM, read the answer to the question “Offset of sick leave against contributions and return of overpayment.”

Thus, you need to show in Appendix 2 (section XI of Appendix No. 2 to the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551@):

On line 060 - accrued contributions from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 070 - accrued benefits from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 080 - the amount of compensation received from the Social Insurance Fund since the beginning of the year, for the reporting period with a monthly breakdown for the last quarter;

On line 090 - the difference between accrued contributions (line 060) and benefits (line 070), plus line 080. As a result, you will get:

Either the amount payable to the budget is sign 1;

Or the amount of expenses exceeding contributions - sign 2.

And after that, you transfer the data from line 090 of Appendix No. 2 to section 1 of the calculation (clauses 5.16 - 5.21 of Appendix No. 2 to the Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016):

Transfer amounts with attribute 1 to lines 110-113 of section 1;

Amounts with sign 2 - in lines 120-123.

In this case, at the end of the reporting period, you should have either the amount payable to the budget (line 110 is completed) or the amount of excess expenses (line 120 is completed). You cannot fill in lines 110 and 120 at the same time. It is also not allowed to simultaneously fill in lines 111 and 121, lines 112 and 122, lines 113 and 123.

All organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the first quarter of 2017 for the first time. How to create a new calculation? When should I submit it to the Federal Tax Service? How to report to organizations using the simplified tax system that apply reduced insurance premium rates? This article provides instructions for filling out a new calculation for insurance premiums, and also contains a sample DAM for the 1st quarter of 2017 filled out using a specific example.

Changes in reporting on insurance premiums since 2017

Since 2017, employers have faced serious changes: pension, medical, and contributions in case of disability and in connection with maternity (except for contributions for injuries) moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main purposes for which new reporting has been introduced:

reducing the administrative burden on business by reducing the number of regulatory authorities;
reporting optimization;
improving the quality of inspections.

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2017 is until the 30th day of the month following the reporting period:

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).

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are submitted by all until the 30th day of the month following the reporting period.

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.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:

Which sections of the calculation of insurance premiums should be filled out?
Calculation sheet (or section)	Who makes up
Title page	All policyholders
Sheet “Information about an individual who is not an individual entrepreneur”	Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the 1st quarter of 2017
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams in the 1st quarter of 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)

Filling out the calculation of insurance premiums for the 1st quarter of 2017: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premiums card, which reflects payments and rewards accrued and paid to individuals 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.

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 () in compliance with 7 fundamental rules, which are approved by the same document:

each field is intended for a specific indicator and cannot be supplemented with other information;
pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
text fields are filled in from left to right, starting from the first window;
cost indicators are indicated in rubles and kopecks, separated by a dot;
when filling out a document on a computer, use the Courier New font (16-18 point);
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.

Title page

The title page contains fields intended to be filled out by the payer and the tax authority employee. The accountant of an organization or individual entrepreneur enters information in the following lines:

TIN and checkpoint

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service of a legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):

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

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 1st quarter of 2017. The codes used 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. Leave one free cell between words.

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization finds itself. The following values can be accepted:

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.

Keep in mind

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. Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields of the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting. Most likely, no questions will arise with the design of the remaining cells of the title page. But if in doubt, refer to the completed sample:

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

The sheet “Information about an individual who is not an individual entrepreneur” comes after the title page. It must be generated by individuals who submit calculations for insurance premiums for the 1st quarter of 2017 for hired workers and who did not indicate their TIN in the calculation. Then on this sheet the employer must show his personal data (in particular, full name, date and place of birth and passport details). This sheet looks like this:

Please keep in mind that the sheet “Information about an individual who is not an individual entrepreneur” does not apply to organizations and individual entrepreneurs. As part of the calculation of insurance premiums for the 1st quarter of 2017, they do not fill it out and do not submit it.

Section 1: Premium Summary

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.

On lines 120-123 of section 1, display the amounts exceeding the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines empty. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2017 is shown in the figure:

For each type of insurance premium in the first section of the calculation for the 1st quarter of 2017, the BCC must be shown in separate fields. The classification of budget classification codes allows Federal Tax Service employees to correctly record cash receipts in the personal account of a company or individual entrepreneur. You indicated to KBK in your payment orders the payment of insurance premiums for January, February and March 2017. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. Cm. " ". 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.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer tariff code:

We will explain the features of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:

Filling out the lines of subsection 1.1
Subsection line 1.1	Filling
010	The total number of insured persons under compulsory pension insurance since the beginning of 2017 (broken down by January, February and March).
020	The number of individuals from whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017.
021	The number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions. In 2017, this amount is 876,000 rubles (See “The maximum value of the base for calculating insurance premiums for 2017: table”).
030	Amounts of accrued payments and rewards in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation).
040	Amounts of payments not subject to insurance contributions for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation);
050	Base for calculating pension contributions in the 1st quarter of 2017.
051	The base for calculating pension insurance contributions in amounts that exceed the maximum base value for each insured person: 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
060 (including 61 and 62)	Amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 – from a base exceeding 876,000 rubles.

Subsection 1.2: medical contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2017 in the table and give an example of filling:

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the scope of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Since 2017, these contributions have also been controlled by the Federal Tax Service.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

“1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region);
“2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.

Let's decipher the order of filling out the remaining lines of this section and give a sample:

Filling application lines 2
Application line 2	Filling
010	Total number of insured employees since the beginning of 2017.
020	Amounts of payments to employees from January to March 2017 (inclusive).
030	Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation).
040	Amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017 these are payments in excess of 755,000 rubles for each person). See “Limit value of the base for calculating insurance premiums for 2017: table”).
050	The basis for calculating insurance contributions for compulsory social insurance, formed from January 1 to March 31, 2017.
051	The indicator in this line must be entered by companies or individual entrepreneurs that have a license for pharmaceutical activities and apply UTII. In this line, they should record the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.
052	This line must be filled out by companies making payments to crew members of ships registered in the Russian International Register of Ships in 2017. In this line you need to record the basis for calculating insurance premiums in terms of payments to crew members (subclause 4, clause 1, article 427 of the Tax Code of the Russian Federation).
053	This line is filled out only by individual entrepreneurs who apply the patent taxation system (with the exception of individual entrepreneurs whose leading activities are specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation), who make payments to employees (subclause 9 clause 1 of art. 427 Tax Code of the Russian Federation). Using this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under employment contracts.
054	This line is for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. Using this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. The exception is citizens of countries from the EAEU. They do not belong to this line.
060	Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017.
070	Amounts of expenses for payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.).
080	Amounts that in the first quarter of 2017 an organization or individual entrepreneur received from the Social Insurance Fund in the form of reimbursement of expenses (for sick leave, maternity benefits, etc.).
090	The amount of insurance premiums payable for each month of the 1st quarter of 2017. If the amount of contributions to be paid is obtained, then in line 090 enter code “1” (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of accrued contributions, then reflect code “2” on line 090.

Appendix 3: Benefit Costs

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2017, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made during the period from January 1 to March 31, 2017:

temporary disability benefits;
maternity benefits;
a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
lump sum benefit for the birth of a child;
monthly child care allowance
payment for additional days off to care for disabled children;
social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services.

If such benefits were not paid in the 1st quarter of 2017, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then follow the following filling procedure:

on lines 010 - 090 - show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
on line 100 - record the total amount of expenses for the named payments (including those financed from the federal budget).

Let’s assume that in the 1st quarter of 2017, sickness benefits were paid to four employees. The total number of payment days is 16 days. The total amount is 7,500 rubles (including the first three days of illness). Then an example of completed application 3 would be like this:

Appendix 4: budget benefits

In Appendix 4 to Section 1 of the calculation for the 1st quarter of 2017, reflect information about benefits financed from the federal budget:

on lines 010–060 – payments to Chernobyl victims;
on lines 070–120 – benefits to victims of the accident at Mayak Production Association;
on lines 130–140 – payments to citizens injured as a result of tests at the Semipalatinsk test site;
on lines 150–200 – cash transfers to citizens who have suffered radiation sickness;
on lines 210–230 - information about benefits related to the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance (Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006).

In lines 240–310 reflect the totals. If the above payments were not made, then do not create Appendix 4 and do not submit the reporting for the 1st quarter to the Federal Tax Service.

Appendix 5 of Section 1 of the calculation for the 1st quarter of 2017 is required to be generated only by IT organizations that:

develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
received a certificate of state accreditation as an organization operating in the field of IT;
have an average number of employees of at least seven people;
receive income from activities in the field of IT technologies: at least 90 percent of all their income.

The named IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation). It is worth noting that if an IT company was created recently and there is no data for 9 months of 2016 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2017 they need to show information only in column 3 of Appendix 5 .

If you are interested in filling out Appendix 5 in more detail, you may suggest relying on the following transcripts and sample:

Appendix 5: for IT organizations
Application line 5	Filling
010	Average number of employees for 9 months of 2016 and at the end of the first quarter of 2017.
020	The total amount of income determined according to the rules of Article 248 of the Tax Code of the Russian Federation (for 9 months of 2016 and based on the results of the first quarter of 2017).
030	The amount of income from activities in the field of information technology (for 9 months of 2016 and based on the results of the first quarter of 2017).
040	The share of income from activities in the IT field in the total amount of income (for 9 months of 2016 and based on the results of the first quarter of 2017).
050	The date and number of the entry in the register of accredited organizations operating in the field of IT (from the IT register of the Ministry of Telecom and Mass Communications of Russia).

On line 040 of Appendix 5, reflect the share of income from IT activities in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%. Appendix 6: for “simplers” at reduced tariffs

Appendix 6 of Section 1 of the calculation for the 1st quarter of 2017 must be completed:

organizations or individual entrepreneurs on the simplified tax system, engaged in the social or industrial sphere and entitled to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
individual entrepreneurs combining the simplified tax system and the patent taxation system (PTS).

On line 060 of Appendix 6, note the total amount of income under the simplified tax system from January 1 to March 31, 2017, and on line 070, highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity according to the simplified tax system. You can determine this share using the following formula:

Formula for calculating the share of income under the simplified tax system

For income from the main activity on the simplified tax system = line 070 / line 060 ×100%

Appendix 7: non-profit organizations on the simplified tax system

Appendix 7 of Section 1 of the calculation for the 1st quarter of 2017 is required to be formed by non-profit organizations on the simplified tax system operating in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports. Such companies also have the right to use reduced insurance premium rates (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Appendix 8: IP on the patent system

Appendix 8 of Section 1 of the calculation for the 1st quarter of 2017 applies only to individual entrepreneurs on the patent tax system. An exception is individual entrepreneurs on a patent engaged in the following business (subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

leasing of real estate owned by them;
retail trade through trading floors or retail locations;
catering services.

In Appendix 8, fill out the number of lines 020–060 equal to the number of patents the individual entrepreneur received in 2017. Let us explain the procedure for filling out and deciphering the lines of this application and introduce an example of filling out:

Appendix 9: data on foreigners

In Appendix 9 of Section 1 of the calculation for the 1st quarter of 2017, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU should not be reflected in this application.

Using lines 020 – 080 of Appendix 9, record information on all foreigners whose payments were subject to insurance premiums in the 1st quarter of 2017. Provide information about such foreigners:

lines 020–040 – full name;
line 050 – TIN;
line 060 – SNILS;
line 070 – country of citizenship code.

Appendix 10: payments to students

Please fill out Appendix 10 of Section 1 of the calculation for the 1st quarter of 2017 if you paid income to students who worked from January to March 2017 in student groups. These payments are shown separately because they are not subject to pension contributions. However, we note that for this the conditions given in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If such a benefit is available, then attach and submit to the calculation of insurance premiums for the 1st quarter of 2017 and submit to the Federal Tax Service:

student's certificate of membership in the student group;
a certificate from the educational institution about the form of study.

Section 2: heads of peasant farms

Section 2 of the calculation of insurance premiums for the 1st quarter of 2017 should be completed only for the heads of peasant (farm) households. This section is a set of indicators about the amounts of insurance premiums payable to the budget for them. Here's what information you need to enter in this section:

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.

Section 3: personalized information about each employee

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.).

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”.

In field 040, reflect the serial number of the information. And in field 050 - the date of presentation. Here's an example:

Subsection 3.1: who received the income

In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the organization or individual entrepreneur issued payments or rewards. The explanation of filling out the lines and a sample are given below:

Lines of subsection 3.1 Filling	Filling
060	TIN
070	SNILS
080, 090 and 100	Full name
110	Date of Birth
120	Code of the country of which the individual is a citizen
130	Gender code: “1” – male, “2” – female
140	Identity document type code
150	Details of the identity document (for example, passport series and number)
160, 170 and 180	Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person

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.

In this subsection, you will be faced with the need to fill out the columns of subsection 3.2.1, indicated in the table:

Subsection graphs	3.2.1 Filling
190	The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively. That is, in calculations for the 1st quarter of 2017, you need to show: 01, 02 and 03 (January, February and March).
200	Code of the category of the insured person (from Appendix 8 to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). The code for employees under employment contracts is HP.
210	The amount of payments to employees for January, February and March 2017.
220	The base for calculating pension contributions does not exceed the maximum value - 876,000 rubles.
230	Amount of payments under civil contracts.
340	Amount of insurance premiums
250	The total amount of payments in favor of the employee, not exceeding the limit value - 876,000 rubles.

Also included in subsection 3.2 is another subsection 3.2.2. It needs to record payments from which pension contributions are calculated at additional rates. This subsection might look like this:

Responsibility: what threatens

For late submission of the calculation of insurance premiums for the 1st quarter of 2017 on time, the Federal Tax Service has the right to hold the company or individual entrepreneur accountable in the form of a fine. The amount of the fine is 5 percent of the amount of insurance premiums payable (additional payment) based on the calculation for the 1st quarter. However, keep in mind that when calculating this fine, tax authorities will remove the amount of contributions that the organization or individual entrepreneur transferred on time. A 5 percent fine will be charged for each month (full or partial) of delay in submitting the calculation. In this case, the total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. That is, if contributions for the entire 1st quarter of 2017 were paid on time, then the fine for being late in submitting the calculation will be only 1,000 rubles. If only part of the contributions is paid within the prescribed period, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually transferred to the budget (Article 119 of the Tax Code of the Russian Federation).

If the calculation for the 1st quarter of 2017 is submitted to the Federal Tax Service on time, but there are discrepancies between the total amount of insurance premiums and the amount of contributions for each employee, then the reporting will be considered not submitted at all. After receiving a notification from the Federal Tax Service, you will need to make corrections to the calculation within five working days. And then the date of submission of the calculation will be considered the date when you submitted it for the first time (paragraphs 2 and 3, paragraph 7 of Article 431 of the Tax Code of the Russian Federation). Keep in mind that timely failure to submit a single calculation of insurance premiums to the tax authority does not serve as a basis for suspending transactions on the insurance premium payer’s bank accounts. See “Accounts will not be blocked for insurance premiums.” http://buhguru.com/news/strakhovye-vznosy-scheta.html

A mistake was made: what to do

When preparing reports, there remains a risk of entering data incorrectly. What the policyholder should do in such a situation depends on the consequences:

A mistake made has reduced the amount of the payment - it is necessary to submit a “clarification” to the Federal Tax Service, which includes incorrectly filled out pages and section 3. Other sheets are attached only if it is necessary to make additions.
Incorrect information did not change the results of calculations - submission of an updated calculation is carried out at the request of the policyholder.

By complying with the registration requirements and correctly performing computational steps, the enterprise will be able to correctly calculate insurance premiums in 2017. Instructions for filling out and useful recommendations prepared for you will help you avoid accounting errors. Below, as an example, you can calculate the calculations for the 1st quarter of 2017 in Excel format.

Calculation of insurance premiums: difficulties of filling out

Policyholders will have to submit insurance premium payments for the first time on 05/02/2017. When filling out a new form, accountants have various questions. For example, is a zero calculation needed, how to reflect sick leave and reimbursement of benefits from the Social Insurance Fund, etc. In this article we will provide answers to the most common questions about filling out the calculation.

Procedure for submitting calculations

Calculation of insurance premiums is submitted to the Federal Tax Service once every three months: based on the results of the first quarter, half a year, 9 months and a year.

The last date for sending the calculation is the 30th day of the month following the reporting period. Due to holidays and weekends, reporting deadlines are delayed.

You can submit the calculation in two ways (clause 10 of Article 431 of the Tax Code of the Russian Federation):

in electronic form, if the number of employees is 26 or more people;
on paper for no more than 25 people.

If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service the title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The remaining sheets are filled out in the presence of certain circumstances (payment of benefits from the Social Insurance Fund, contributions at an additional tariff, etc.).

How to reflect maternity leavers and persons on leave without pay

When calculating insurance premiums, data on all insured persons should be reflected.

Also, the policyholder must indicate in field 001 of Appendix 2 the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

There are two signs in total:

“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person. That is, the status “1” is assigned when the company participates in the FSS pilot project.

“2” is an offset system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer. This status is assigned when the policyholder independently accrues sick leave and it is offset against accrued premiums.

How to reflect compensation from the Social Insurance Fund

If the Social Insurance Fund reimburses funds to the policyholder, the amount of compensation must be reflected in the new calculation of insurance premiums. According to the Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ the amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected in line 080 of Appendix 2 of Section 1 of the calculation.

Since the new calculation of insurance premiums has been submitted since 2017, it is logical to assume that benefits paid in the current year for periods before 2017 are not included in the calculation. The procedure for filling out the calculation (clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the Social Insurance Fund:

from the beginning of the billing period - from 01/01/2017;
for the last three months of the reporting (calculation) period;
for each of the last three months of the reporting (calculation) period.

If in the first quarter of 2017 the company’s current account received compensation for benefits for 2016, it is better to clarify the procedure for reflecting such payments with the Federal Tax Service.

Zero calculation on contributions

If the payer of insurance premiums does not conduct business in a specific reporting period and does not make payments to individuals, he is obliged to submit a calculation of insurance premiums to the tax office.

Thus, the policyholder declares that there are no payments to individuals and that there are no insurance premiums.

Failure to submit zero reporting is subject to a fine of 1,000 rubles. The Russian Ministry of Finance warned about this in a letter dated March 24, 2017 No. 03-15-07/17273.

As part of the zero report, you must fill out the title page, Section 1, subsections 1.1 and 1.2, Appendix 1 and Appendix 2 to Section 1. If the company has employees, but no payments were made to them during the reporting period, Section 3 must also be completed.

Is it necessary to indicate in reporting to the Pension Fund - in RSV-1 (section 2, line 201) and individual information (section 6.4): - amounts of temporary disability benefits at the expense of the Organization? - amounts of temporary disability benefits at the expense of the Social Insurance Fund? - accrual amounts under a vehicle rental agreement without a crew? - monthly compensation for mothers on maternity leave to care for a child under 3 years old in the amount of 50 rubles

A compensation payment in the amount of 50 rubles is included in the object, but is exempt from contributions as compensation (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, letter of the Pension Fund of the Russian Federation dated October 18, 2010 No. 30–21/10970) . This means that this amount must be written down in line 201.

When filling out subsection 6.8 of the RSV-1 form for an employee on maternity leave, in column 7 you must indicate the code: “CHILDREN” - if this is maternity leave from one and a half to three years.

Section 2 also reflects temporary disability benefits. Benefits for temporary disability in accordance with clause 1, part 1, art. 9 No. 212-FZ, state benefits accrued in accordance with the legislation of the Russian Federation are exempt from insurance premiums. Accordingly, reflect sick leave paid in the billing period on lines 200 and 201 of subsection 2.1 of section. 2 forms RSV-1 PFR.

Periods of illness must also be reflected in section 6, even if the employee has normal working conditions. Each period in column 7 of subsection 6.8 must be marked with a special code. For illness - code VRNETRUD.

Payment for car rental is not included in the object of taxation of insurance premiums, so it does not need to be reflected in the calculations of indicators required to fill out the RSV-1 Pension Fund calculation.

The rationale for this position is given below in the materials of the Glavbukh System

1.Article:Where in RSV-1 to reflect benefits paid by the employer

3.Article:Periods of sickness and vacation at your own expense must be shown in RSV-1

“...The employee was on sick leave in August, and in September he took a week of vacation at his own expense. In Section 6 of RSV-1 we did not reflect these periods separately. Do I need to submit a clarification?..”*

- From a letter from chief accountant Kristina Strogina, Omsk

Christina, it’s safer to clarify the information.

Oleg Horoshiy, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

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