Since 2017, new billing period codes have been installed in the calculation of insurance premiums. Below we have presented the new codes in the form of a convenient table and their decoding for 2017.
Settlement and reporting period for calculation of insurance premiums in 2017
What is settlement and reporting period on insurance premiums, enshrined in Art. 423 Tax Code of the Russian Federation:
These are the time periods for which the company must submit a report. As for the reporting deadlines, payers need to submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period. Separate deadlines for submitting settlements for on paper and in in electronic format not provided.
In the calculation of insurance premiums in 2017, both periods are reflected in one line, only with different codes.
For each billing period, the accountant enters his own code in the reporting. We described further how to designate the billing period when calculating insurance premiums in 2017, and what code to use.
Important: The following sections of the report must be submitted: title, section 1 with its subsections, appendix 2 relating to section 1 and section 3. The remaining sections are provided for employers who made payments and disbursements at tariffs different from the standard.
Codes of calculation periods for insurance premiums
The code for the billing period for calculating insurance premiums is indicated on the title page and in section 3. The third section is responsible for personalized information, information about it is below.
Code of the billing (reporting) period on the title page
All fields on the title must be filled in, except for the section “To be filled out by the employee.” tax authority" Also on this sheet there are fields “Calculation (reporting) period” and “Calendar year”.
In the line “Calculation (reporting) period” you need to write the code of the billing period for calculating insurance premiums for which the data is provided. All codes for the new form are presented in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. We have listed them in the table below.
Example
The accountant submits calculations of contributions for the six months. This billing period corresponds to period 31.
In a quarter, the accountant will report for 9 months - select code 33.
Table. Period codes with decoding
Important: On the title page there is no longer any need to indicate the average and payroll number of the organization, as was the case in RSV-1. There is also no space for printing; the report can be certified simply by a signature.
Period codes tax reporting is a special digital encoding that allows you to quickly and accurately set the time of submission of reporting data. Officials have provided individual designations - a special coding or codification. We will take a closer look at what tax period code 34 and other meanings mean.
For all types of fiscal reports, the legislation provides for individual coding. Remembering a complete list of values is not easy. For this reason, accountants sometimes confuse them. Depending on the type of tax return, one code sometimes has several meanings. Certain numbers are constant for different types fiscal documents.
Key value
To designate a certain time interval during which tax reporting is valid, a special codification is used. This code acts as a 2-digit number, for example, it could be tax period code 34, 22 or some other.
The presented codification conveniently groups reports according to the time of their creation. For example, this code makes it possible to quickly determine the period of time during which the payer calculated and transferred the tax to the budget.
A codification procedure has been developed for all types and codes of tax reporting. Let's take a closer look at how to determine the tax period of code 34 and other codes.
Groups and payer status do not play any role in determining the code. In other words, in 2020, the tax service approves codes personally for each form or report form, while the amount of contributions, taxes and the type of payer does not affect this. This encoding is used by organizations and individual entrepreneurs, as well as ordinary citizens and private practitioners.
VAT declaration
The current VAT reporting form and the procedure for entering data into it are approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/558@. Classification is carried out using 2-digit numbers. For example, for the personal income tax declaration for the second quarter of 2019, code 22 will be used. For the fourth quarter, code 24 will be used.
A similar classification method applies to fiscal reporting; it must be submitted every quarter. For example, when filling out reporting forms for water tax or UTII should indicate similar codes.
Profit reports
Earnings statements are classified differently than quarterly forms. For example, a profit declaration must be filled out with cumulative results from the beginning of the year.
The codes need to be set like this:
If a company submits profit reports every month, then a different codification is used. For example, the first month is designated using the code 35, the next - 36, and so on.
The basic rules for entering data into income tax reporting are established by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/572@.
Code 50 is used in the report for companies that are at the stage of reorganization or liquidation. In other words, it is applied to reflect the last tax period of the reorganization legal entity.
Consolidated group data
Often, information on corporate tax is collected not for one individual entity, but simultaneously for a group of organizations or their divisions. These associations were called a consolidated group.
When submitting a report to the tax service as a consolidated group, special codes are entered into the tax return:
Salary reports
Reports on wages, withheld taxes and insurance premiums require the use of personal coding.
For reporting 6-NDFL, a special reporting period is used - code 90, it reports the year before the reorganization or liquidation of the legal entity that submits the declaration. This code is used to develop a unified calculation of insurance premiums.
For salary reports, general code values are used:
Code 34 in the tax reporting period is almost always used in Federal Tax Service reports to indicate the full calendar year. At the same time, the status and group of the payer are not important. In other words, both companies and individual entrepreneurs, and individuals when submitting a 3NDFL certificate, as well as others tax returns and reports.
Code table
Remembering the codes for each type and form of tax returns and other reports is quite difficult. Making a mistake can lead to dire consequences. For example, if an accountant enters an incorrect code into a report, then the tax service will not take into account the submitted information and will issue a fine for violating the deadline for submitting information.
Codes and ciphers in payment orders
During development payment orders for payment tax obligations in favor tax service A completely different encoding is used. The document indicates a code consisting of 10 values in the format: XX.XX.YYYY. XX means the numeric or letter value of the time interval for which the payer transfers cash to the state budget. YYYY is the value of the calendar year for which the payment is made.
Timely filing will allow you to avoid problems with the Federal Tax Service. often help to quickly and relatively accurately calculate the amount of the fiscal payment for transport. The page describes in detail how apartment tax is calculated and how you can do all this yourself.
What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.
New calculation of contributions
Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, the calculation of insurance contributions for compulsory pension (social, medical) insurance must be transferred to tax inspectorates. At the same time, the form of calculation is completely new. New form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. First time report using new form required for the first quarter of 2017. Cm. " ".
Reporting and settlement periods according to the Tax Code of the Russian Federation
Since 2017 insurance premiums governed by the provisions Tax Code RF. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:
- billing period is calendar year;
- The reporting period is the first quarter, half year, nine months of the calendar year.
Period codes on the cover page of the calculation
The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill in all fields except the section “To be completed by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.
In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:
| Code | Name |
|---|---|
| 21 | 1st quarter |
| 31 | half year |
| 33 | nine month |
| 34 | year |
| 51 | 1st quarter during reorganization (liquidation) of the organization |
| 52 | half a year during reorganization (liquidation) of the organization |
| 53 | 9 months upon reorganization (liquidation) of an organization |
| 90 | year during reorganization (liquidation) of the organization |
In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:
If the organization is not reorganized or liquidated, a dash must be placed in the corresponding calculation field.
Calculation of insurance premiums: reporting/billing period codes
RSV: performance place codes
Depending on who submits the calculation and to which Federal Tax Service Inspectorate, in the field “At location (accounting) (code)” of the title page of the calculation, you must indicate one of the following codes (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551@):
| Code meaning | Code |
|---|---|
| At the place of residence of an individual who is not an individual entrepreneur | 112 |
| At the place of residence of the individual entrepreneur | 120 |
| At the place of residence of the lawyer who established the law office | 121 |
| At the place of residence of the notary engaged in private practice | 122 |
| At the place of residence of the member (head) of the peasant farm | 124 |
| By location Russian organization | 214 |
| At the place of registration of the legal successor of the Russian organization | 217 |
| At the place of registration of the Russian organization at the location separate division | 222 |
| At the location of the OP foreign organization in the Russian Federation | 335 |
| At the place of registration of the international organization in the Russian Federation | 350 |
Calculation of insurance premiums: tariff codes
The payer of insurance premiums must indicate in the calculation the code of the tariff for insurance premiums applied by him. This code is reflected in line 001 of Appendix No. 1 to Section 1.
All tariff codes are given in Appendix No. 5 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. For example, a payer of insurance premiums who uses the OSN and pays contributions at the basic rate should reflect code “01” in this line, and payers on the simplified tax system who also use the basic rate of contributions should reflect code “02.”
Please keep in mind that tariff codes “21” - “29” are not used when filling out line 001 of Appendix No. 1 to Section 1.
In addition, it is important to note that if during the reporting/billing period the payer applied several tariffs, then in the calculation he must include as many appendices No. 1 to section 1 (or only individual subsections of appendix No. 1 to section 1) as tariffs were applied during this reporting/calculation period.
The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff applied by the payer to payments to employees subject to additional tariff contributions (Article 428 of the Tax Code of the Russian Federation).
Unified calculation of insurance premiums: codes of document types
The code of the type of identification document is indicated in line 140 of section 3 of the calculation of insurance premiums.
For example, if in your personalized accounting information you reflect the passport data of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate code “21”. If the employee’s passport data is reflected - foreign citizen, then the code “10” is put in this line.
All codes of types of identification documents are contained in Appendix No. 6 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.
Calculation of insurance premiums: category codes of the insured person
In columns 200 of Section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of whom personalized accounting information is provided.
The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. So, for example, if an employee belongs to the category of persons who are subject to mandatory pension insurance, and for whom insurance premiums are paid, then this employee is assigned the code “NR” in order to fill out the calculation of insurance premiums.
RSV: other codes reflected in the calculation
In addition to the above information, the calculation of insurance premiums reflects the following information in encoded form:
| Code type | Where to indicate the code in the calculation of insurance premiums | Comments |
|---|---|---|
| Tax authority code | Title page | You can find your Federal Tax Service code in our |
| Type code economic activity according to OKVED2 classifier | Title page | You must specify the code corresponding to your type of activity. The code is taken from the Classifier OK 029-2014 (NACE Rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-st |
| Country code of citizenship/Citizenship (country code) | p.070 Appendix 9 to section 1 | You will find the country code in OKSM, approved. Resolution of the State Standard of Russia dated December 14, 2001 No. 529-st |
| p.120 section 3 | ||
| OKTMO code | p.010 section 1 | The code is reflected municipality/inter-settlement territory/settlement, part of the municipality, on the territory of which the payer pays insurance premiums. OKTMO are contained in the Classifier, approved. By Order of Rosstandart dated June 14, 2013 No. 159-st |
| p.010 section 2 | ||
| KBK | p.020 section 1 | You must indicate the budget classification code to which the following are credited: — contributions to compulsory pension insurance |
| p.020 section 2 | ||
| p.040 section 1 | — contributions to compulsory medical insurance | |
| p.040 section 2 | ||
| p.060 section 1 | — contributions to compulsory pension insurance additional tariffs | |
| p.080 section 1 | - contributions for additional social Security | |
| page 100 section 1 | — contributions to compulsory social insurance in case of temporary disability due to maternity (contributions to VNiM) | |
| Sign of the basis for calculating insurance premiums at additional rates | p.001 subsection 1.3.1 | This line indicates: — “1”, if contributions in the amount of 9% are charged on payments to employees engaged in work with hazardous working conditions (clause 1 of Article 428 of the Tax Code of the Russian Federation, 400-FZ); - “2”, if contributions in the amount of 6% are charged on payments to employees engaged in work with difficult working conditions (clause 2 of Article 428 of the Tax Code of the Russian Federation,) |
| Base code | p.001 subsection 1.3.2 | The choice of code depends on the basis for calculating contributions for additional tariffs established by clause 3 of Art. 428 Tax Code of the Russian Federation: - “1”, if the fees established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, are accrued for payments to employees engaged in work with hazardous working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ); - “2”, if the fees established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, are accrued for payments to employees engaged in work with difficult working conditions (clause 2 of Article 428 of the Tax Code of the Russian Federation, clauses 2-18, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ) |
| Filling base | p.002 subsection 1.3.2 | The code corresponding to the basis for establishing the additional tariff is reflected: — “1” — based on the results of a special assessment; — “2” — based on the results of certification of workplaces; — “3” — based on the results of a special assessment and the results of workplace certification |
| Working conditions class code | p.003 subsection 1.3.2 | You must indicate one of the codes corresponding to the working conditions: — “1” — dangerous, subclass of working conditions - 4; — “2” — harmful, subclass of working conditions - 3.4; — “3” — harmful, subclass of working conditions - 3.3; — “4” — harmful, subclass of working conditions - 3.2; — “5” — harmful, subclass of working conditions - 3.1; |
| Code of basis for calculating insurance contributions for additional social security | p.001 subsection 1.4 | Reflected: — “1” when calculating the amounts of contributions for additional social security for members of flight crews of aircraft and civil aviation; — “2” — when calculating the amounts of contributions for additional social security individual categories employees of coal industry organizations |
| Payout sign | p.001 Appendix 2 to section 1 | It is necessary to indicate the sign of insurance payments for compulsory social insurance at VNiM: — “1” — for direct payments by the territorial body of the Social Insurance Fund to the insured person; — “2” — credit system of payments by the territorial body of the Social Insurance Fund to the payer of contributions |
| Sign | p.090 Appendix 2 to section 1 | Please indicate: — “1”, if line 090 reflects the amounts of contributions to VNiM subject to payment to the budget; — “2”, if line 090 reflects the excess of expenses incurred over calculated contributions to VNiM |
| Type code entrepreneurial activity established by the legislation of the subject of the Russian Federation, specified in the application for a patent | p.030 Appendix 8 to section 1 | This code is taken from the patent application |
| Identification of the insured person | p.160 section 3 | The code depends on whether the person for whom the information is being submitted is insured in the OPS system: — “1” — yes; - “2” - no |
| p.170 section 3 | The code depends on whether the person for whom the information is being submitted is insured in the compulsory medical insurance system: — “1” — yes; - “2” - no |
|
| p.180 section 3 | The code depends on whether the person for whom the information is submitted is insured in the mandatory insurance system. social insurance: — “1” — yes; - “2” - no |