Calculation of insurance premiums section 3 of the benefit. The procedure for filling out the calculation of insurance premiums
Zero calculation for insurance premiums - section 3 in it must be completed in any case. What data will be contained in this section in the absence of digital indicators in the report itself, we will analyze in our article, and we will also look at the general nuances of filling out zeros for contributions.
Who is required to report on insurance premiums and how?
Results
A zero calculation for insurance premiums must be submitted by all organizations that do not pay wages to employees during the reporting period, and individual entrepreneurs who have concluded at least one employment contract, but for some reason also do not make payments under such contracts.
The zero will contain the title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3. All other sheets are not to be included in such calculation.
In section 3, you will have to fill in all the data about the individual with whom the organization or individual entrepreneur has concluded an agreement, but to whom the salary is not paid. In companies, this person can be the director - the only founder. His data must be included in section 3 even in the absence of an employment contract.
Failure to submit a zero calculation threatens economic entities with a minimum fine of 1,000 rubles, and in some cases, blocking of the current account.
Section 3 is mandatory as part of the calculation of insurance premiums. How many times do I need to fill out this section? Do I need to fill it out separately for each employee? How to fill it out? The answers to these and other questions are in this article.
Who fills out section 3 of the calculation of insurance premiums
The calculation form, introduced in 2017, is still quite new, but already familiar to accountants. The Federal Tax Service approved the form, format and procedure for filling them out by order dated October 10, 2016 No. ММВ-7-11/551.
The procedure for filling out the calculation of insurance premiums
The whole form consists of three parts. One of them is section 3 “Personalized information about insured persons.”
Section 3 is filled out by organizations and individual entrepreneurs, including insured persons for the reporting period, including those to whom payments and other remunerations were accrued (clause 22.1 of the Procedure for filling out the calculation). For persons who have not received payments over the last three months of the reporting period, section 3 of the calculation is filled out without subsection 3.2 (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).
The calculation is considered not submitted if:
- The total data on the amount of contributions does not correspond to the data on contributions for each insured person;
- Incorrect information about the insured is indicated - full name, SNILS, as well as TIN.
What information does section 3 contain?
Section 3 is data on all insured persons, including those dismissed, to whom income was accrued in the reporting period (see table).
Composition of section 3
| Subsection | Line | Content |
|---|---|---|
| General information | 010 | Correction number |
| 020 | Settlement (reporting) period | |
| 030 | Number | |
| 040 | Calendar year | |
| 050 | date | |
| 3.1 Information about the individual - recipient of the income | 060 | TIN |
| 070 | SNILS | |
| 080 | Surname | |
| 090 | Name | |
| 100 | Surname | |
| 110 | Date of Birth | |
| 120 | Citizenship (country code) | |
| 130 | Floor | |
| 140 | Identity document type code | |
| 150 | Series and number | |
| 160 | Sign of a person in the pension insurance system | |
| 170 | Sign of a person in the health insurance system | |
| 180 | Item sign in the social insurance system | |
| 3.2.1 Information on payments and rewards to individuals | 190 | Month |
| 200 | Insured category code | |
| 210 | Amount of payments and other rewards | |
| 220/230/240 | The base for calculating pension contributions within the limit value/including under civil law contracts/the amount of accrued contributions from a base not exceeding the limit value | |
| 250 | ||
| 3.2.2. Information on payments and rewards to individuals for whom contributions are accrued at an additional tariff | 260 | Month |
| 270 | Tariff code | |
| 280 | The amount of payments and other remunerations for which insurance payments are accrued | |
| 290 | Amount of assessed contributions | |
| 300 | Just in the last three months |
For whom to fill out section 3 of the contribution calculation
The Tax Service provided clarifications on filling out in a letter dated March 17, 2017 No. BS-4-11/4859.
Section 3 includes all individuals for whom the organization or individual entrepreneur was the policyholder during the reporting period. It doesn't matter whether they had income. If, for example, in the reporting quarter an employee signed up under an employment contract was on vacation at his own expense, he must be included in the report. The main criterion is that the individual is in an employment relationship with an organization or entrepreneur and is insured.
In addition, you must indicate everyone to whom income was accrued during the reporting period. This applies to those who are employed under both employment and civil law contracts (clause 22.1 of the Procedure for filling out the form).
If a contract was concluded with an individual, but there were no payments under it, it must be included in the calculation. Those employed under civil law contracts are also recognized as insured (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ).
The director - the sole founder - must also be included in the report if an employment contract has been concluded with him. Even if he had no income in the reporting quarter.
That is, in accordance with clause 22.1 of the procedure, section 3 of the calculation is filled out for all insured persons for the last three months of the reporting period, including in whose favor payments and other remunerations were accrued.
According to clause 22.2 of the procedure, if the personalized information about the insured persons does not contain data on the amount of payments and other remunerations accrued in favor of the individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled out.
How to fill out section 3 of the calculation of insurance premiums
We'll tell you how to fill out the report line by line.
Total information
Line 010 . When submitting the report for the first time, put “0” here. If you are correcting and resubmitting, then indicate the correction number - "1-", "2-" - depending on the correction account.
Line 020 . Specify the reporting period code:
- 1st quarter - "21"
- 2nd quarter - "31"
- 3rd quarter - "33"
- 4th quarter (year) - "34".
Line 030 . Enter the year in which the reporting period falls.
Line 040 . Indicate the serial number of the information. The tax authorities explained the procedure for filling out field 040 in a letter dated January 10, 2017 No. BS-4-11/100@:
Appendix 1 to the Federal Tax Service order No. ММВ-7-11/551@ contains a machine-readable calculation form recommended by the Federal Tax Service for submission on paper, in which 4 characters are indicated in field 040 of Section 3. The format for transmitting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to provide information on the specified number of personnel of the PJSC.
Line 050 . Indicate the reporting submission date.
Subsection 3.1
Lines 060-150 . In this subsection, enter the personal data of the insured person.
The country code can be viewed in the All-Russian Classifier of Countries of the World (approved by Gosstandart Resolution No. 529-st dated December 14, 2001). Russia code is 643.
The document type code for a passport is "21".
- "1" - is insured;
- "2" is not.
Subsection 3.2.1
Lines 190-250 . Enter here the amounts of employee benefits and accrued pension contributions. Show in lines:
- 190 - month number "01", "02", etc. (January, February, etc.) depending on the month of payments.
- 200 - code according to Appendix 8 to the Filling Procedure. For example, HP.
- 220 - the base is not higher than the maximum value (in 2017 - 876 thousand rubles).
- 250 - the total amount of employee income within the base for the entire reporting period.
UNP Council
If you apply different insurance premium rates, fill out the required number of lines.
note
If there were no payments to insured persons during the reporting period, section 3 of the calculation is completed with the exception of subsection 3.2. The amount of data about the insured is taken into account in the corresponding columns of line 010 of subsection 1.1 of Appendix 1 to Section 1.
Subsection 3.2.2
Lines 260-300 . Show the payments from which pension contributions were calculated at additional tariffs. Namely:
- 260 - payment month number;
- 270 - tariff code;
- 280 - amounts from which contributions for additional tariffs were calculated;
- 290 - the amount of contributions for additional tariffs;
- 300 - the total amount of payments and insurance premiums.
Section 3 zero calculation of contributions
The Tax Code does not exempt policyholders from submitting a zero calculation. Section 3 is a mandatory part of the “zero”.
According to clause 2.20 of the procedure for filling out the calculation, in the absence of any indicator, quantitative and total indicators are filled in with the value “0” (“zero”).
In other cases, a dash is placed in all familiar places in the corresponding field.
Appendix No. 2
Approved
by order of the Federal Tax Service of Russia
dated 10.10.2016 N ММВ-7-11/551@
PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS
- IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
- V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
- VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
- VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
- VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
- IX. The procedure for filling out 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"
- XI. The procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation
- XII. The procedure for filling out Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1 of the calculation
- XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
- XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
- XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
- XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
- XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
- XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
- XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student squad (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to section 1 of the calculation
- XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation
Mandatory completion of Section 3 of the calculation of insurance premiums is provided for all taxpayers paying cash remuneration to individuals. In what other cases is it necessary to generate personalized information? How is data on maternity leave included in the calculation of insurance premiums, section 3? Let's consider all the nuances in more detail.
Who should fill out section 3 of the calculation of insurance premiums in 2017
The calculation of insurance premiums, a sample of section 3 is posted below, is carried out in terms of personal personalized data for the insured persons. At the same time, submission of this report is mandatory even if there are no indicators for the period, that is, when submitting a zero form.
Who are the insured persons? First of all, these are all those employees who work in the organization. In addition, these are persons performing services within the framework of civil law relations. Formation of calculations for insurance premiums without section 3 is not allowed. If there were no actual payments to an individual during the current period, it is necessary to fill in only general data, without providing detailed indicators in the subsection. 3.2.
Based on the above and taking into account the requirements of Law No. 167-FZ dated 151.2.01, as well as the Procedure for filling out Order No. ММВ-7-11/551@ dated 10.10.16, section 3 of the calculation is required to be formed in the following cases:
- When making payments to individuals under employment contracts and civil agreements.
- During the suspension of the company's activities.
- If the company has only one employee, he is also the director.
- If there were dismissed employees during the reporting period.
- If the company has maternity leave, section 3 of the calculation of insurance premiums during maternity leave is formed without information about payments (subclause 22.2 of the Procedure). If maternity leave was issued during the current period, such amounts are reflected on page 210.
- If the employee was on unpaid leave.
How to fill out section 3 of the calculation of insurance premiums
Comprehensive instructions for drawing up calculations for insurance premiums, section 3 and other sheets, are contained in the Procedure for filling out the report, approved by the Federal Tax Service of the Russian Federation. The document is generated for the billing period - the last 3 months of the calendar year. Line-by-line data entry is carried out in accordance with the recommendations from Chapter XXII of the Procedure:
- Page 010 – used to clarify section 3 of the calculation of insurance premiums in cases of data correction (for example, 1, 2, etc.).
- Page 020, 030 – designed to reflect the period for which data is submitted.
- Line 040 for calculating insurance premiums under Section 3 is used for the purpose of serial numbering of information (Letter No. BS-4-11/100@ dated January 10, 2017 allows the use of personnel personnel numbers for such purposes).
- Other 3.1, consisting of pages 060-180, is intended for entering personal information on the insured person, and on pages 160-180 the citizen’s attribute in the insurance system is displayed, broken down by type of insurance (compulsory insurance, compulsory medical insurance, compulsory insurance).
- Other 3.2 – here in sub. 3.2.1 indicates the actual payments of remuneration amounts to an individual for the period, and the corresponding amounts of accrued pension contributions. At the same time, in other 3.2.2 displays those accruals for which the employer pays additional contributions to the state. tariffs.
A sample of section 3 of the calculation is posted here. For example, information is entered for one employee; if you need to generate data for a larger number of individuals, an equal number of sheets with serial numbering are compiled.
Note! Page 040 of section 3 of the calculation of insurance premiums can be filled out using the usual continuous numbering from the beginning of the calendar year (clause 22.6 of the Procedure).
Calculation of insurance premiums - example of filling out section 3
Let's assume that the organization has 5 employees, of which 1 sq. 2017 one person is on leave without pay; one employee quit in February, the rest receive salaries according to the staffing table. When preparing the calculation for the 1st quarter, the accountant must create 5 copies of Section 3. The following data will be used.
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.
| 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 2017Taking 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.
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.”
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
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.
| 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.
- 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).
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 service periods 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).
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.
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).
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.
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.
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.
| 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.
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