Tax period UTII code 2nd quarter. Tax reporting period codes. Calculation of insurance premiums: tariff codes

Tax returns must indicate the tax period code. Digital symbols periods depend on the type of declaration. We’ll figure out what codes to use when reporting taxes in this article.

The tax period code includes two digits. In addition to declarations, such a code is placed on tax bills. Thanks to these codes, Federal Tax Service inspectors determine the reporting period for the submitted declaration. Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (during liquidation, its own code is inserted).

Types of tax periods:

month;
quarter;
half year;
9 months;

The tax period code is fixed at title page declaration or other reporting form. Usually, payers can find all the codes for a particular declaration in the order they fill out the declaration (in the appendix). For example, for income tax returns, period codes are specified in Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@.

If the tax is considered cumulative, returns are submitted in the periods listed below with codes:

quarter - 21;
first half of the year - 31;
9 months - 33;
calendar year — 34.

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If the declaration is submitted monthly, the codes will be as follows:

For consolidated groups of taxpayers, their own codes have been approved: from 13 to 16 (where code 14 corresponds to a half-year, and 16 to a year).

The coding of monthly reporting of consolidated groups begins with code 57 and ends with code 68.

When liquidating a company, you need to enter code 50.

To calculate advance payments for property tax other codes are used:

21 - I quarter;

17 - half a year;

18 - 9 months;

51 - I quarter during reorganization;

47 - half a year during reorganization;

48 - 9 months during reorganization.

For the annual property tax return, the codes are:

50 is the last tax period for liquidation.

Codes for simplifiers

Upon delivery annual declaration According to the simplified tax system, code 34 is used.

There are also special codes for the simplified tax system:

95 - the final tax period when the tax regime changes;

96 is the last tax period before the end of activities on the simplified tax system.

Codes for UTII

When filling out a UTII declaration, payers must use the following codes:

21 (51) — I quarter (I quarter upon liquidation);

22 (54) - II quarter (II quarter upon liquidation);

23 (55) — III quarter (III quarter upon liquidation);

24 (56) - IV quarter (IV quarter upon liquidation).

The code can always be checked by opening the corresponding attachment to the procedure for filling out the declaration. Usually all codes are summarized in a table.

Select category 1. Business law(239) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (29) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing entrepreneurial activity(13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability benefit (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (15) 2. Entrepreneurship and taxes (450) 2.1. General tax issues (29) 2.10. Tax on professional income (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. Personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Off-budget funds(9) 2.8. Reporting (87) 2.9. Tax benefits(71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. PERSONNEL (105) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (5)

Starting from the 1st quarter of 2020, employer-insurers fill out a new form “Calculation of insurance premiums”. It was approved by order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/470@. Part of the information is indicated on the form in an encrypted abbreviated form, when the required numerical value (code) is entered in the designated field. Let's decipher the codes for RSV 2020.

Values for the RSV title page

Most of the codes are given in the relevant appendices to the Procedure for filling out the form, approved. Order No. ММВ-7-11/470@ (hereinafter referred to as the Order). The title page of the report contains the most encrypted fields. The payer's TIN and KPP are indicated on each sheet of the form, the sheets are numbered in order.

Let's look at the codes that the policyholder fills out.

Correction number

The field shows the number of adjustment reports filed by the policyholder.

In the primary report, “0--” is entered in the cells for the adjustment number (clause 3.5 of the Procedure). When filling out the second and subsequent options for the same period, clarifying the first calculation, a number is given in order: “1--”, “2--”, etc.

Period codes for DAM 2020

A mandatory indicator in the DAM is billing period. Code depends:

from the time period for which the report was compiled;

from the person providing the form.

For convenience, we will display the possible values (approved in Appendix 3 to the Procedure) in the table below.

Table 1. Value of the billing period

An error in the period code in the RSV may lead to the blocking of the payer's accounts. This situation may arise if the tax authorities, due to incorrect the specified code will consider that the company did not send payments for the reporting period.

Year code in RSV

The report must indicate the year for which information is being submitted. Since the form begins to operate with the report for the 1st quarter of 2020, the first value reflected in the special field is “2020”. In updated reports, the year is indicated, the data for which is corrected.

Tax authority code

Each Federal Tax Service Inspectorate is assigned its own number. You can find it using ]]> service on the Federal Tax Service website ]]> - at the payer’s registration address, or by contacting personally tax office at the place of residence.

Coding according to the place of presentation of the Calculation

This indicator was introduced in order to immediately recognize the type of policyholder filing the DAM. Possible encoding values (approved in Appendix 4 to the Procedure) are reflected in Table 2.

Table 2. Place of presentation codes

Calculation provided
At the place of residence of an individual (not an individual entrepreneur), other private practitioner
At the place of residence of the individual entrepreneur
At the lawyer’s place of residence
At the notary's place of residence
At the place of residence of the member (head) of the peasant farm
At the location of the Russian organization
At the place of registration of the legal successor of the Russian organization
By location separate division Russian organization
By location legal entity- (heads) of peasant farms
At the location of the separate unit foreign organization in the Russian Federation
At the place of registration of the international organization in the Russian Federation

The selected option makes it clear who is submitting the report - a company, individual entrepreneur, peasant farm or other person.

Economic activity type code

The company declares the selected types of activities at the time of registration, selecting values from the OKVED2 classifier. You can check the assigned codes using an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. If desired, the company has the right to change them. On the title page of the RSV, the OKVED2 code is indicated by the main area of activity.

Codes for reorganization/liquidation

For companies that have submitted documents for reorganization or deregistration, a special line is allocated. The numerical value in it reflects the form of reorganization or shows what has closed - a separate division or the company itself. In the RSV, the liquidation/reorganization code can take the values given in Table 3 (from Appendix 2 to the Procedure).

Table 3. Coding of the reorganization form during liquidation, deprivation of authority, closure

The field “Deprivation of authority (closing) of a separate division” is used when submitting an updated calculation for a division that previously made accruals for individuals and submitted a calculation, but by the time the adjustment was submitted it was already deprived of such authority/closed.

Codes for RSV sections

In the remaining sections, the codes indicated do not relate to general information, but are related to payments of contributions.

KBK

Codes budget classification the policyholder affixes it in accordance with Order of the Ministry of Finance dated 06/06/2019 No. 86n (as amended on 09/17/2019). In 2020, the same 20-digit codes are used for contributions as in 2019. The company indicates the same values in field 104 of payment documents. We talked about the KBK for 2020 in this article.

OKTMO

OKTMO is assigned to the territory. In fact this is a link to municipality– city, town, etc., where the company is located. You can clarify the OKTMO of your company with your Federal Tax Service or using ]]> the Federal Tax Service ]]> .

Payer type

The type of contribution payer is indicated so that the Federal Tax Service can divide those reporting into those who paid funds to individuals in the last 3 months of the reporting period (code “1”), and those who did not make payments to citizens (code “2”). If the company did not transfer wages or pay under GPC agreements, it can submit a shortened version of the calculation (clause 4.2 of Appendix 2 to the order), consisting of:

title page;

section 1 without appendices;

section 3.

Employers who paid employees during the reporting period submit their reports in full.

Tariff code in RSV

The state provided benefits to a certain circle of payers in the form of a reduced contribution rate (Article 427 of the Tax Code of the Russian Federation). The payer code in the DAM shows whether the company enjoys the right to reduced contributions or not. Some benefits have already been canceled in 2020 and are no longer valid, so the tariff codes in the DAM for 2020 have been revised. All approved values are shown in Table 4.

Table 4. Tariff code

	Payers of insurance premiums
	Applying the basic tariff of insurance premiums
	Carrying out activities in the field of information technology
	Making payments to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member
	NPOs (with the exception of state (municipal) institutions) applying the simplified tax system and carrying out activities in the field of social services for the population in accordance with the constituent documents, scientific research and development, education, health care, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except professional)
	Charitable organizations registered in accordance with the procedure established in the Russian Federation and using the simplified tax system
	Project participants in accordance with the law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center” or in accordance with the law of July 29, 2017 No. 216-FZ “On innovative scientific and technological centers and on amendments to certain legislative acts Russian Federation»
	Free participants economic zone in accordance with the law of November 29, 2014 No. 377-FZ “On the development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol”
	Residents of the territory of rapid socio-economic development in accordance with the law of December 29, 2014 No. 473-FZ
	Residents of the free port of Vladivostok in accordance with the law of July 13, 2015 No. 212-FZ
	Resident organizations of the Special Economic Zone in the Kaliningrad region in accordance with the law of January 10, 2006 No. 16-FZ
	Russian organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products
	Participants in the special administrative region in accordance with the law of 03.08.2018 No. 291-FZ “On special administrative regions in the territories of the Kaliningrad region and Primorsky Krai”, making payments and other rewards to crew members of ships registered in the Russian Open Register of Ships for the performance of labor duties crew member

If in the billing period the payer had more than one tariff, then he must fill out as many appendices 1 to section 1 of the Calculation as he has applied tariffs (clause 5.4 of the Procedure).

An error in the encoding may result in the Federal Tax Service asking for clarification - the company must confirm its right to apply preferential tariffs.

Tariff code in RSV 2020 under simplified tax system

“Simplers” are excluded from the list of persons enjoying benefits when calculating contributions. They use the same tariff code for the simplified tax system when calculating insurance premiums as other organizations and individual entrepreneurs who use the basic tariff - “01”. Insurers on UTII also calculate contributions according to general tariff, so the specified encoding is also used for them.

The codes in subsections 1.3.1, 1.3.2, 1.1 are associated with special assessment and working conditions recognized as harmful or difficult. The values of the indicators are given on the form itself, so they do not require additional decoding.

Document type code

The code is indicated to identify a citizen and is used to check data on an individual. The accepted values are shown in Table 5.

Table 5. Types of documents

	Title of the document
	Passport of a citizen of the Russian Federation
	Birth certificate
	Military ID
	Temporary certificate issued in lieu of a military ID
	Foreign citizen's passport
	Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits
	Residence permit in the Russian Federation
	Refugee ID
	Temporary identity card of a citizen of the Russian Federation
	Temporary residence permit in the Russian Federation
	Certificate of provision of temporary asylum on the territory of the Russian Federation
	Birth certificate issued authorized body foreign country
	Identity card of a Russian military personnel
	Other documents recognized in accordance with the legislation of the Russian Federation or in accordance with international treaties of the Russian Federation as identity documents

Insured category code

Accepted code values are listed in Table 6.

Table 6. Codes of the category of insured persons

	Name
	Persons covered by compulsory health insurance, including those working under special (difficult and harmful) working conditions, for whom contributions are paid at the basic rate
	Individuals for whom contributions are calculated for organizations operating in the field of information technology
	Individuals for whom contributions are calculated by organizations participating in the Skolkovo project or project participants in accordance with Law No. 216-FZ dated July 29, 2017
	Individuals to whom contributions are calculated: Non-profit organizations (except for government/ municipal institutions), applying the simplified tax system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
	Individuals - crew members of ships registered in the Russian International Register of Ships, receiving payments and other rewards for performing the duties of a ship crew member
	Individuals for whom contributions are calculated by payers participating in the free economic zone in accordance with the law of November 29, 2014 No. 377-FZ (Crimea and Sevastopol)
	Individuals for whom contributions are calculated by resident payers of the territory of rapid socio-economic development in the Russian Federation in accordance with Law No. 473-FZ dated December 29, 2014
	Individuals for whom contributions are calculated by resident payers of the free port of Vladivostok
	Individuals for whom contributions are calculated by payers included in the register of residents of the Special Economic Zone in the Kaliningrad Region
	Individuals for whom contributions are calculated by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products
	Individuals for whom contributions are calculated by payers participating in the special administrative region for the performance of labor duties of a ship crew member in accordance with Law No. 291-FZ dated August 3, 2018
	Foreign citizens or stateless persons insured in the OPS system, temporarily residing in the territory of the Russian Federation, as well as persons temporarily staying in the Russian Federation who have been granted temporary asylum under Law No. 4528-1 of February 19, 1993
	For those insured in the OPS system foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation, as well as persons temporarily staying in the Russian Federation who were granted temporary asylum under Law No. 4528-1 of February 19, 1993:
	to which contributions are calculated by organizations operating in the field of information technology
	by which contributions are calculated by organizations participating in the Skolkovo project or by project participants in accordance with Law No. 216-FZ dated July 29, 2017
	for which contributions are calculated: NPOs (with the exception of state (municipal) institutions) that apply the simplified tax system and carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
	crew members of ships registered in the Russian International Register of Ships, receiving payments and rewards for performing the duties of a ship crew member
	for which contributions are paid by payers participating in the free economic zone according to the law of November 29, 2014 No. 377-FZ (Crimea and Sevastopol)
	for which contributions are paid by taxpayers-residents of the territory of rapid socio-economic development in the Russian Federation
	for which fees are paid by resident payers of the free port of Vladivostok
	for which contributions are paid by resident payers of the Special Economic Zone in the Kaliningrad Region
	for which contributions are paid by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products
	from payments and remunerations from which contributions for the performance of the duties of a ship crew member are calculated by payers-participants of the special administrative region, respectively. with the law of August 3, 2018 No. 291-FZ
	Foreign citizens or stateless persons (with the exception of highly qualified specialists) in accordance with the law of July 25, 2002 No. 115-FZ
	For foreign citizens or stateless persons (except for highly qualified specialists) in accordance with the law of July 25, 2002 No. 115-FZ:
	according to which contributions are calculated by organizations operating in the field of information technology
	for which contributions are calculated by organizations participating in the Skolkovo project or project participants in accordance with Law No. 216-FZ dated July 29, 2017
	for which contributions are paid: NPOs on the simplified tax system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; charitable organizations on the simplified tax system
	crew members of ships registered in the Russian International Register of Ships, receiving payments and other rewards for performing the duties of a ship crew member
	By which they are calculated insurance premiums payers-participants of the free economic zone of Crimea and the city of Sevastopol
	according to which contributions are calculated by payers-residents of the territory of rapid socio-economic development in the Russian Federation
	according to which contributions are calculated by payers-residents of the free port of Vladivostok
	According to which contributions are calculated by resident payers of the Special Economic Zone in the Kaliningrad Region
	for which contributions are calculated by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products
	for which contributions for the performance of the duties of a ship crew member are calculated by payers-participants of the special administrative region in accordance with Law No. 291-FZ dated August 3, 2018

Insured person code

In the RSV, the code of the insured person is tied to the results of the special assessment; it shows which hazard class the workplace in which the employee who received the payments worked was assigned. The code is closely related to the appointment of early pensions; The submitted information will be reflected in the personal accounts of employees.

All encodings are listed in Table 7.

Table 7. Code of the insured person

	Individuals
	employed in the types of work specified in clause 1, part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in relation to payments and other remunerations for which the additional tariff specified in clause 1 of Art. 428 Code
	employed in the types of work specified in clause 2-18, part 1, article 30 of the law dated December 28, 2013 No. 400-FZ, in relation to payments and other remuneration the additional tariff specified in clause 2 of article is applied. 428 Code
	employed in the types of work specified in clause 1, part 1, art. 30 of the Law of December 28, 2013 No. 400-FZ, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
	employed in the types of work specified in clause 1, part 1, art. 30 of Law No. 400-FZ dated December 28, 2013, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
	employed in the types of work specified in clause 1, part 1, art. 30 of Law No. 400-FZ dated December 28, 2013, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
	employed in the types of work specified in clause 1, part 1, art. 30 of the Law of December 28, 2013 No. 400-FZ, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
	employed in the types of work specified in clause 1, part 1, art. 30 of Law No. 400-FZ dated December 28, 2013, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - dangerous, subclass of working conditions - 4
	employed in the types of work specified in clause 2-18 of part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
	employed in the types of work specified in clause 2-18 of Part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
	employed in the types of work specified in clause 2-18, part 1, article 30 of the law dated December 28, 2013 No. 400-FZ, in relation to payments and other remuneration the additional tariff specified in clause 3 of article is applied. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
	employed in the types of work specified in clause 2-18 of Part 1 of Art. 30 of Law No. 400-FZ of December 28, 2013, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
	employed in the types of work specified in paragraphs. 2-18 hours 1 tbsp. 30 of Law No. 400-FZ of December 28, 2013, in relation to payments and other remunerations for which the additional tariff specified in clause 3 of Art. 428 of the Code, when establishing the class of working conditions - dangerous, subclass of working conditions - 4

The policyholder must carefully consider the choice of encoding. An incorrect value may result in the need to issue an explanation or submit a corrective report. In addition, an erroneous value may adversely affect employees' pension rights, which in turn will cause unnecessary conflicts.

Calculation of insurance premiums is a reporting form to the Federal Tax Service that discloses information about the accrual of insurance coverage for workers. Let's figure out what changes Chapter 34 of the Tax Code of the Russian Federation made to the procedure for paying insurance premiums and what the new form of calculation is.

In 2017, a new Chapter 34 came into force Tax Code, which regulates the procedure for calculating and paying insurance coverage on the territory of Russia. Policyholders submit unified reporting on insurance premiums for new form Federal Tax Service. An exception is the 4-FSS report on accidents and occupational diseases; it should be sent to Social Insurance.

The RSV-1 form in the form approved by the Resolution of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p is no longer used. But serious changes in the order of reflection of information in the new reporting form Did not happen. The changes affected the fact that information on insurance premiums, which previously belonged to different funds and was provided by different reports (RSV-1 and 4-FSS), is now grouped into the ERSV 2020. Only insurance premiums “for injuries” are excluded.

Form for a single calculation of insurance premiums for 2020

The calculation form for insurance premiums 2020 was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, KND code - 1151111. It is called “Calculation of insurance premiums” (DAM, ERSV).

The RSV contains information on payments for compulsory insurance:

mandatory pension insurance(OPS), including by additional tariff, as well as additional social security;
mandatory health insurance(compulsory medical insurance);
mandatory social insurance in case of temporary disability and in connection with maternity (VNiM).

Form structure

The report in KND form 1151111 consists of the following information blocks.

1. general information about the policyholder (organization, individual entrepreneur or individual who is not an individual entrepreneur).

2. Section 1.

Contains basic information for payment:

amounts payable for the billing period (including for the last 3 months);
the amount of excess expenses for VNiM contributions.

Subsection 1.1 includes information on OPS:

the number of individuals to whom payments were made and contributions were calculated, including in amounts that exceed limit value bases;
amounts of non-taxable payments;
the basis for calculating insurance premiums, including in amounts exceeding the limit;
the calculated amount, including from amounts that exceed and do not exceed the base limit.

Subsection 1.2 includes information on compulsory medical insurance similar to subsection 1.1.

Subsection 1.3 contains:

OPS at an additional tariff (subsection 1.3.1);
OPS at an additional rate for individual categories payers (“harmfulness”) specified in clause 3 of Art. 428 Tax Code (subsection 1.3.2).

Subsection 1.4 contains information about additional social security members of flight crews of civil aviation aircraft, as well as certain categories of employees of the coal industry organization.

Appendix 2 (section 1) contains information on VNiM contributions:

total insured individuals since the beginning of the year, including over the last 3 months;
the amount of all payments and other remuneration in favor of individuals;
amounts of non-taxable payments;
amounts exceeding the base limit;
basis for calculating insurance premiums, including other additional information;
other additional information.

Calculation of insurance premiums 2020, Appendix 3 to Section 1 contains information on VNiM expenses for benefits paid:

for temporary disability (cumulative total), taking into account restrictions and exceptions (taking into account external part-time workers), including for the last 3 months;
for pregnancy and childbirth (cumulative), including for the last 3 months, taking into account external part-time workers;
one-time benefit for women registered with medical organizations in early dates pregnancy, taking into account external part-time workers;
lump sum benefit for the birth of a child;
monthly allowance child care (up to 1.5 years), including the first child and the second and subsequent children;
the number of additional days off to care for disabled children;
insurance premiums calculated for additional days off to care for disabled children;
social benefit for burial or reimbursement of the cost of a guaranteed list of burial services;
for reference: accrued and unpaid benefits.

Annex 4 contains information on expenses incurred using funds financed from federal budget to section 1.

Appendix 5 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 3 p. 1 art. 427 Tax Code of the Russian Federation ( Russian organizations operating in the field of information technology).

Appendix 6 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (organizations (IP) on the simplified tax system).

Appendix 7 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation (NPOs, with the exception of state (municipal) institutions on the simplified tax system).

Appendix 8 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 9 clause 1 art. 427 of the Tax Code of the Russian Federation (individual entrepreneurs using patent SN).

Appendix 9 - about information for applying the tariff specified in paragraphs. 2 p. 2 art. 425 (paragraph 2, paragraph 2 of Article 426 of the Tax Code) of the Tax Code of the Russian Federation (general rates, reduced tariffs).

Appendix 10 - about the information that is necessary to apply the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation (payments and other remuneration under employment contracts, civil contracts, for the benefit of students in vocational education and educational organizations higher education for full-time study, for activities carried out in a student detachment included in a special register).

3. Section 2 contains data on the obligations of the heads of peasant (farm) households:

amounts payable for the billing period (including for the last 3 months) under compulsory pension insurance;
amounts payable for the billing period (including for the last 3 months) under compulsory medical insurance.

Appendix 1 - other informative and clarifying information.

4. Section 3 - personalized information about the insured persons.

How to calculate the number of insured persons when calculating insurance premiums? To do this, take into account all the employees who are registered in your organization. Don’t forget to include specialists working under GPC contracts, as well as maternity workers and women on parental leave. This indicator indicate in lines 010 of subsections 1.1-1.2 of Appendix 1 to Section. 1. Please note that line 020 may be smaller than line 010. For example, if in reporting period The organization has employees on maternity leave or on parental leave; insurance premiums are not charged for them.

To find out more, read. It is also set out in the Order of the Federal Tax Service No. ММВ-7-11/551.

Unified calculation of insurance premiums 2020, form

What is the deadline for reporting in 2020?

For policyholders, a single deadline has been established for submitting reports on insurance premiums - no later than the 30th day of the month following the reporting quarter, Art. 423 Tax Code of the Russian Federation. For 20187, you must report by January 30, 2019.

The forms of calculations now do not depend on the method of providing information; we present uniform terms in the table.

Each reporting period has its own code. For organizations that are undergoing reorganization (liquidation), the codes differ from the general ones. Enter the period code into the calculation of insurance premiums for 2020:

Shelf life of RSV

Art. 23 of the Tax Code of the Russian Federation establishes the taxpayer’s obligation to keep accounting and tax documentation within four years. At the same time, the list approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 establishes that declarations and calculations must be stored for at least 5 years, and if the organization does not have personal accounts or accrual records wages for employees, it is necessary to ensure the safety of records for at least 75 years. You can store reports not only on on paper, but also in in electronic format. Storage procedure and responsible persons must be defined in the accounting policies.

Fines for RSV-1 in 2020

For failure to provide reports or violation of deadlines, administrative liability and penalties are provided. So, for example, if an organization does not submit the DAM on time, the tax authorities will impose a fine in the amount of 1,000 rubles or 5% of the calculated insurance premiums in the billing period.

If the payment is submitted on time, but there are discrepancies between the amounts of personalized accounting and total amounts calculated insurance premiums, it is considered that the report has not been provided. 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 the day of the first dispatch of the DAM (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation).

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