January 30 the last day of the reporting period for the RSV for 2017 is coming. Practice has shown that its delivery does not always go smoothly. We will deal with the difficult places of this form and show you how to get around or fix them.
Starting from 2017, the administration of insurance premiums was transferred to the Federal Tax Service. The Federal Tax Service, by its order No. MMV-7-11 / 551, put into effect the RSV reporting form (KND 115111) for insurance premiums with its own terms, penalties and liability. This form is intended to replace the previously existing RSV-1 (information about the length of service is still transmitted to the FIU with the form).
Calculation of insurance premiums is submitted to tax office by all insurers, that is, organizations and entrepreneurs who make payments to individuals. The settlement period for filling out the RSV is recognized calendar year. The following table shows the reporting periods for this calculation, as well as the timing of its submission.
Table 1. RSV submission deadlines in 2018
Policyholders with an average number of insured persons per last year 25 people and more are required to report to electronic form. The rule also applies to new organizations with the specified number of employees. If the number of insured persons is less than 25, then the policyholder can report both electronically and in paper form.
Rules for filling out the calculation
How to fill out the form approved by order Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/551@. The following table describes which sections must be completed in which cases.
Currently, a draft order of the Federal Tax Service on changing the RSV is posted on the portal of legal acts. It appears that 2018 reporting transfers (Q1 2018 and beyond) will require a new form to be submitted.
But the report for 2017 is submitted in the same form.
Table 2. Completion of RSV sections
| Chapter | When it fills up | Notes |
|---|---|---|
|
Always (letter of the Federal Tax Service of the Russian Federation dated 12.04.2017 N BS-4-11/6940@) | |
| Annex 3 to Section 1 | When calculating and paying social benefits | The allowances accrued in reporting period. Benefits paid at the expense of the employer for the first 3 days of illness are not shown |
| Subsections 1.3.1, 1.3.2 | When accruing contributions to the OPS at additional rates | |
| Annex 5 to Section 1 | When using reduced rates | High tech organizations |
| Annex 6 to Section 1 | Subjects on the simplified tax system | |
| Appendix 9 to section 1 | If there are temporary foreign workers |
If there was no payroll in the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation of March 17, 2017 No. BS-4-11 / 4859).
Should a calculation be submitted if in the reporting period no payments were made to individuals? The Ministry of Finance believes that in this case it is necessary to submit a form with zero indicators (letter of the Ministry of Finance of the Russian Federation of March 24, 2017 No. 03-15-07 / 17273).
Some nuances of filling RSV
Reflection of non-contributory expenses
Do I need to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is the object of accrual, but according to Article 422 of the Tax Code of the Russian Federation it is exempt from contributions, then it should be reflected in the form.
At the same time, the taxable base is indicated in the calculation - this is the amount of accrued payments, which is included in the object of taxation, reduced by the amounts exempted from contributions.
Example. Let's consider two payments: payment for property rented from an individual, and allowance for caring for a child up to one and a half years. Both payments are not subject to insurance premiums. In this case, the rent will not be reflected in the RSV, and the allowance must be included in the calculation.
Explanation. Rent is not an object of accrual of insurance premiums, therefore it is not included in the RSV. But with the child care allowance, everything is different. IN general case payments in favor of individuals subject to compulsory social insurance are recognized as an object of taxation of insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation. Therefore, despite the fact that Article 422 of the Code exempts the childcare allowance from the taxation of insurance premiums, such payments are included in the RSV.
How to fill out the calculation when combining the simplified tax system and UTII
This situation was clarified by the Federal Tax Service (letter No. GD-4-11/26795@ dated December 28, 2017). The rules are:
- Annex 1 to Section 1. Line 001 indicates the tariff code that is applied by the payer of contributions. You can find the code in the procedure for filling out the RSV mentioned above (Appendix No. 5).
- Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).
These figures must match.
Which payer tariff code to choose? Companies that pay premiums general tariff and combine "imputation" and "simplification", must indicate any of the codes "01", "02", "03". Appendix 1 to section 1 of the calculation is filled in by them in one copy.
Rules for Completing Section 3
fields "Last name", "First name", "Citizenship (country code)" filled in without fail. At the same time, certain rules are established (Table 3).
Table 3. Rules for filling out Section 3 of the RSV form
| Field | Rules | Unacceptable |
|---|---|---|
| Surname |
|
the presence of the symbol "." (dot), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last character or only character |
| Name, Surname(in the presence of) |
|
|
| TIN in Russian Federation |
|
|
| SNILS | must be 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values from 0 to 9 | |
| Series and document number(for citizens of the Russian Federation) | should look like "XX XX XXXXXX", where X takes numeric values from 0 to 9 (space-separated series) | |
| Date of Birth |
|
|
What mistakes in the RSV should not be made
We have already mentioned that since current year. In particular, the list of critical errors has expanded. In the following table, we have collected the form fields, the errors in which will become an obstacle to the submission of the RSV.
Table 4. Critical data of the RSV form
| Information that cannot be mistaken | fields |
|---|---|
| the amount of payments and other remuneration for each of the last three months of the reporting or settlement period | 210 |
| base for calculation pension contributions within the limits for the same months | 220 |
| the amount of calculated pension contributions within the limits for the same months | 240 |
| base for calculating pension contributions at the additional rate for each of the last three months of the reporting or settlement period | 280 |
| the amount of calculated pension contributions at the additional rate for the same months | 290 |
| Relationships to be met | |
| line 061 in columns 3–5 of Appendix 1 of Section 1 of the calculation must match the amounts of lines 240 of Section 3 for each month, respectively | |
| the totals for columns 280, 290 must correspond to the data in line 300 | |
| the totals for columns 210, 220 and 240 must correspond to the data in line 250 | |
| Note. The total data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation. | |
Important! In addition, the report will not be accepted if specified false personal data, identifying the insured persons (full name, SNILS, TIN).
If the calculation is not accepted
If the RSV contains critical errors, the IFTS must send a notification to the insured the next day. The following timeframes are given for correction:
- when submitting RSV in electronic form - 5 days from the date of sending the electronic notification;
- when submitting on paper - 10 days from the date of sending the notice on paper.
If the policyholder manages to correct himself within these terms, then the fine will not follow.
Sanctions
Violators of the deadlines and procedures for submitting reports on RSV face fines.
Late submission deadlines:
- Responsibility under article 119 of the Tax Code of the Russian Federation. The penalty will be 5%
from the amount subject to additional payment based on the calculation for each full or incomplete month delays. In this case, the minimum amount of the fine will be 1 thousand rubles, and the maximum - 30% of the amount of the surcharge.
Important! If you correctly calculated the contributions and paid them on time, then you will face a fine of 1 thousand rubles for late delivery of the RSV.
- Responsibility under Article 15.5 of the Code of Administrative Offenses for officials. This is a fine of 300-500 rubles.
Serious fines are imposed on those who lower the contribution base:
- For a gross violation of accounting rules, which led to an underestimation, a fine is due under part 3 of article 120 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount, at least 40 thousand rubles.
- For non-payment or incomplete payment of insurance premiums as a result of understating the base - a fine under part 1 of Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount of contributions.
In addition, they are punished violation of the procedure for the delivery of RSV:
- if the policyholder was supposed to submit a zero calculation, but did not do this, the fine on the basis of paragraph 1 of Article 119 of the Tax Code of the Russian Federation will be 1 thousand rubles;
- for non-compliance with the reporting form (filed on paper, although they should have been according to the TCS), a fine is coming on the basis of Article 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.
Common mistakes in RSV
Incorrect employee data
The inconsistency of the data of insured persons submitted by organizations and individual entrepreneurs with the information contained in the Federal Tax Service is a common reason for refusing to accept RSV. This error occurs for two reasons:
- Incorrect information was transferred to the Federal Tax Service from the FIU. In this case, the organization must provide copies of supporting documents so that the inspectors can correct the information in their system manually.
- Mistakes are made by insurers themselves. You must submit an updated invoice with correct information.
Discrepancy in the amount of contributions in general and for individual employees
If such a discrepancy is revealed, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not match the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then an updated calculation must be submitted.
Discrepancy between RSV and 6-NDFL data
Despite the fact that in many cases the data of these reports do not coincide for objective reasons, they can still request clarifications on them. If it turns out that the discrepancy arose due to an error, an updated RSV will have to be submitted.
Failure to submit a zero report
Some insurers believe that in the absence of indicators, a report does not need to be submitted. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero RSV. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals in the reporting period.
All organizations and individual entrepreneurs (insureds) will have to fill out a new calculation of insurance premiums (RSV) for the first quarter of 2017 for the first time. How to generate a new calculation? How long does it take to submit it to the IFTS? How to report to organizations on the simplified tax system that apply reduced rates of insurance premiums? This article is an instruction for filling out a new calculation for insurance premiums, and also contains a completed on specific example RSV sample for the 1st quarter of 2017.
Changes in reporting on insurance premiums since 2017
Since 2017, employers have faced major changes: pension, medical, disability and maternity contributions (except for “injury” contributions) have moved from pension fund RF under the control of the Federal Tax Service. In connection with this Order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016, a new form of calculation of insurance premiums was approved, which must be presented to the Federal Tax Service Inspectorate for all enterprises, regardless of the legal form and owners of their own business (IP) that 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. The tax authorities identify three main goals for which the new reporting has been introduced:
- reducing the administrative burden on business by reducing the number of regulatory bodies;
- reporting optimization;
- improving the quality of checks.
You can learn more about the changes in reporting since 2017 from our materials: "", "".
Methods and terms 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 before the 30th day of the month following the reporting period:
In 2016, the method of submitting the calculation of insurance premiums (RSV-1) influenced the allowable deadline for submitting reports. Those who report to in electronic format, for the delivery of RSV-1 was 5 days more. Thus, the legislators, apparently, encouraged employers to switch to electronic reporting. But in 2017, there is no such approach. For all taxpayers, a single term is determined: the calculation of insurance premiums is submitted by all before the 30th day of the month following the reporting period.
The composition of the calculation of insurance premiums
The composition of the calculation of insurance premiums in 2017 is as follows:
- title page;
- a 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 application;
- Section No. 3 - contains personal information about the persons for whom the policyholder makes deductions.
At first it may seem that the new calculation of insurance premiums is very large - there are 10 applications only for section 1! However, you should not be afraid. It is not necessary to fill out and submit all sections and annexes as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation you need to form and submit to the inspection:
| What sections of the calculation of insurance premiums to fill out | |
|---|---|
| Sheet (or section) calculation | 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 annexes 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 listing 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 in the 1st quarter of 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation |
| Appendix 10 to section 1 | Organizations and individual entrepreneurs that paid income in the 1st quarter of 2017 to students who worked in student groups |
| Annexes 3 and 4 to Section 1 | Organizations and individual entrepreneurs who in the 1st quarter of 2017 paid hospital benefits, child benefits, etc. (that is, associated with reimbursement from the FSS or payments from the federal budget) |
Completing the calculation of insurance premiums for the 1st quarter of 2017: rules
When compiling a unified calculation of insurance premiums for the 1st quarter of 2017, use the insurance premium accounting card, which reflects the payments and remuneration accrued and paid to individuals in 2017 See "".
Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. Cm. " ".
As we have already said, you need to fill out the calculation of insurance premiums in 2017 according to the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 () in compliance with 7 fundamental rules that are approved by the same document:
- each field is intended for a specific indicator, it is impossible to supplement with other information;
- pages are arranged in the corresponding cells in this way: "001", "002" ... "033";
- two fields are allocated for the decimal fraction: the integer part is entered into the first, and the remainder into the second;
- text fields are filled from left to right, starting from the first box;
- cost indicators are indicated in rubles and kopecks, separated by a dot;
- when filling out a document on a computer, the Courier New font (16-18 point size) is used;
- in the fields for quantitative and total indicators, put "0" ("zero"). In other cases, for example, when there are no textual indicators, put a dash in all character places of the field. However, when filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.
Now let's look at the procedure for filling out each section and applications using examples of calculating insurance premiums for the 1st quarter of 2017.
Title page
The title page contains fields intended for filling in by the payer and the employee of the tax authority. An accountant of an organization or individual entrepreneur enters information in the following lines:
TIN and KPP
Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service legal entity, sole proprietor or individual. Organizations have been assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):
The value of the checkpoint - write in accordance with the registration document of the legal entity. Individual entrepreneurs put dashes in the "KPP" field (or leave it empty if the calculation is filled out on a computer for delivery in electronic form).
Correction number
Correction number for title page Set the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you fill out the document and submit it to the tax office for the first time, then indicate the mark “0 - -”.
Settlement (reporting) period
In this field of the title page, enter a code that characterizes a certain period of time for which reporting is submitted. In the calculation for the 1st quarter of 2017, enter code 21.
IFTS code
In this field, you need to mark the code of the IFTS, to which you submit reports for the 1st quarter of 2017. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.
Location Code
As this code, show a numerical value indicating the affiliation of the IFTS, to which the RSV is surrendered for the 1st quarter of 2017. The codes used are presented in the table:
Name
The name of the organization or full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Leave one free space between words.
Form of reorganization or liquidation
The value of this field depends on specific situation in which the organization is located. The following values can be accepted:
OKVED codes
In the field "Type code economic activity according to OKVED2 classifier" indicate the code according to All-Russian classifier types of economic activity. Bring in the "old" OKVED codes in the calculation of the RSV for the 1st quarter of 2017 is not possible.
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 full name of the insured, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then a copy of the documentary confirmation of authority should be additionally attached to the reporting. With the design of the remaining cells of the title page, questions, most likely, will not arise. But if in doubt, be guided by the completed sample:
Annex 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 is divided into four subsections:
- subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance»;
- subsection 1.2 "Calculation of insurance premiums for compulsory health insurance";
- subsection 1.3 "Calculation of the amounts of insurance premiums for compulsory pension insurance for additional fare y for certain categories payers of insurance premiums specified in Article 428 tax code RF";
- subsection 1.4 "Calculation of insurance premiums for additional social Security members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.
The first two subsections are required to be completed by all persons providing calculation of insurance premiums in 2017. Form the indicators of subsection 1.1 and 1.2 from the beginning of 2017. Where appropriate: Break down for January, February and March 2017. Consider the features of filling in the main fields of these sections and give samples.
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 premiums for compulsory pension insurance. Also indicate the possible payer's tariff code:
We will explain the features of filling in 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 in 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 (with a “breakdown” for 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 limit value basis for calculating pension contributions. In 2017, this amount is 876,000 rubles (See ""). |
| 030 | The amounts of accrued payments and remuneration in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to taxation of insurance premiums (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). |
| 040 | Amounts of payments that are not subject to insurance premiums 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 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) | The amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 - from a base exceeding 876,000 rubles. |
Subsection 1.2: Medical Contributions
Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. The order of filling in the lines of this subsection as part of the calculation for the 1st quarter of 2017 will be explained in the table and we will give an example of filling:
| Filling in the lines of subsection 1.2 | |
|---|---|
| Subsection line 1.2 | filling |
| 010 | The total number of insured people in the health insurance system since the beginning of 2017. |
| 020 | The number of individuals from whose payments you have calculated insurance premiums since the beginning of 2017. |
| 030 | Amounts of payments in favor of individuals from January to March 2017 (inclusive). |
| 040 | Amounts of payments that are not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation). |
| 050 | Base for calculating health insurance premiums (clause 1, article 421 of the Tax Code of the Russian Federation). |
| 060 | Amounts of calculated "medical" contributions. |
The remaining sections of Appendix No. 1 are filled in in case of deduction of insurance premiums at additional rates provided for by certain categories of payers of insurance premiums. However, within the framework of this article, we will not consider filling them out.
Annex 2: calculation of disability and maternity contributions
In Appendix 2 to section 1 of the calculation for the 1st quarter of 2017, write down the calculation of the amounts of insurance premiums for the mandatory social insurance in case of temporary disability and in connection with motherhood. Since 2017, these contributions have also been controlled by the Federal Tax Service.
In field 001 of Appendix 2, indicate the code for payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, namely:
- "1" - if direct payments of insurance coverage are made from the budget of the FSS (if a pilot project of the FSS is implemented in the region, see "");
- "2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.
Let's decipher the order of filling in the remaining lines of this section and give an example:
| Filling in application lines 2 | |
|---|---|
| Application line 2 | filling |
| 010 | The total number of insured employees since the beginning of 2017. |
| 020 | The amount of payments in favor of employees from January to March 2017 (inclusive). |
| 030 | The amounts of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation). |
| 040 | The 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 in respect of each person). Cm. " "). |
| 050 | The base for calculating insurance premiums for compulsory social insurance, formed from January 1 to March 31, 2017. |
| 051 | The indicator in this line should be entered by companies or individual entrepreneurs who have a license for pharmaceutical activities and apply UTII. In this line, they should fix the basis for calculating insurance premiums in terms of payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it. |
| 052 | This line must be completed by companies making payments in 2017 to crew members of ships registered in the Russian International Register of Vessels. In this line, you need to fix the base 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 in only by individual entrepreneurs who apply the patent taxation system (with the exception of individual entrepreneurs, leading the activities specified in subparagraphs 19, 45–48 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation), who make payments to employees (subparagraph 9 of paragraph 1 of article 427 of the Tax Code of the Russian Federation). For this line, they need to fix the base for calculating insurance premiums in terms of payments to employees under employment contracts. |
| 054 | This is a line for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. On 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 | The amounts of calculated insurance premiums for compulsory social insurance for the 1st quarter of 2017. |
| 070 | The amount of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits etc.). |
| 080 | The amounts that in the first quarter of 2017 the organization or individual entrepreneur received from the FSS 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 you get the amount of contributions payable, then in line 090 put the 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 on line 090, reflect the code "2". |
Soon, all insured employers will have to submit to the IFTS the calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill in the calculation of the cumulative total? How to fill out the third section with personalized accounting? Which control ratios take into account that the calculation does not contradict the indicators in 6-personal income tax? How to correctly show benefits reimbursed and FSS? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.
Who must submit the calculation for 9 months
The calculation of insurance premiums for 9 months of 2017 must be submitted to the IFTS by all insurers, in particular:
- organizations and their separate subdivisions;
- individual entrepreneurs(IP).
Calculation of insurance premiums is required to be completed and submitted to all policyholders who have insured persons, namely:
- employees under labor contracts;
- performers - individuals By civil law contracts(for example, contracts for work or the provision of services);
- CEO, who is the sole founder.
Calculation deadlines
Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (billing) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day after it (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).
Reporting periods for insurance premiums
The reporting period for insurance premiums is the first quarter, six months, nine months. Billing period- calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call the current reporting the calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the 3rd quarter of 2017.
The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (RSV) for 9 months must be submitted to the IFTS no later than October 31 (Tuesday).
Calculation form in 2017: what does it include
Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The form can be downloaded here.
This form has been in use since 2017. The composition of the calculation is as follows:
- title page;
- a sheet for individuals who do not have the status of an individual entrepreneur;
- section No. 1 (includes 10 applications);
- section No. 2 (with one application);
- section No. 3 - contains personal information about the insured persons for whom the employer makes contributions.
Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):
- title page;
- section 1;
- subsections 1.1 and 1.2 of Appendix 1 to section 1;
- annex 2 to section 1;
- section 3.
In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and applications in the composition. Let us explain in the table the composition of the calculation:
| Calculation for 9 months: which sections and who fills out | |
|---|---|
| Title page | Filled in by all organizations and individual entrepreneurs |
| Sheet "Information about an individual who is not an individual entrepreneur" | Formed by 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 annexes 1 and 2 to section 1, section 3 | Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to September 30, 2017 |
| 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 from January 1 to September 30, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation |
| Appendix 10 to section 1 | Organizations and individual entrepreneurs that paid income from January 1 to September 30, 2017 to students who worked in student groups |
| Annexes 3 and 4 to Section 1 | Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to September 30, 2017 (that is, are associated with reimbursement from the Social Insurance Fund or payments from the federal budget) |
| Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
In what order should I fill it out?
Start filling out the title page. Then form section 3 for each employee you had in the 3rd quarter. After that, fill out the Annexes to Section 1. And lastly, Section 1 itself.
Calculation methods
There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:
Completing the calculation for 9 months: examples
Most policyholders will fill out the calculation of insurance premiums for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as give examples and samples.
Title page
On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:
Reporting period
In the field "Settlement (reporting) period (code)" indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:
Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.
IFTS code
In the “Submitted to the tax authority (code)” field, enter the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.
https://service.nalog.ru/addrno.do
Presentation place code
As this code, show a numerical value indicating the affiliation of the IFTS, to which RSV is rented for 9 months quarter of 2017. Approved codes are presented in the table:
In the calculation for 9 months of 2017, you need to include as many annexes 1 to section 1 (or individual subsections of this annex) as there are tariffs applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling in the mandatory subsections.
Subsection 1.1: Pension Contributions
Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:
- line 010 - the total number of insured persons;
- line 020 - the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
- line 021 - the number of individuals from line 020, whose payments exceeded the maximum amount of the base for calculating pension contributions, (See "");
- line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
- in line 040 reflect:
- the amount of payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);
- the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
- line 050 - the basis for calculating pension contributions;
- line 051 - the basis for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of article 421 of the Tax Code of the Russian Federation).
- line 060 - amounts of calculated pension contributions, including:
- on line 061 - from a base that does not exceed the limit value (876,000 rubles);
- on line 062 - from a base that exceeds the limit value (876,000 rubles).
Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).
Subsection 1.2: Medical Contributions
Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of health insurance premiums. Here is the principle of forming lines:
- line 010 - the total number of insured persons for 9 months of 2017.
- line 020 - the number of individuals from whose payments you calculated insurance premiums;
- line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
- on line 040 - the amount of payments:
- not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
- the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.
Subsection 1.3 - fill in if you pay insurance premiums for mandatory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017 you transferred insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.
Calculation of contributions for disability and maternity: Appendix 2 to Section 1
Appendix 2 to section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following section: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:
- "1" - direct payments of insurance coverage (if there is a pilot project of the Social Insurance Fund in the region, See .html
- "2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).
- line 010 - the total number of insured persons for 9 months of 2017;
- line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
- line 030 summarizes in itself:
- the amount of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
- the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
- line 040 - the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in respect of each insured person).
On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.
Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if they have an appropriate license). If there are no such employees, enter zeros.
Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct the activities specified in subparagraphs 19, 45–48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9, paragraph 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.
Line 054 is filled in by organizations and individual entrepreneurs paying income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing of the kind, zeros.
RSV for the 1st quarter of 2019 - an example of filling out this report is given below - the first of the reports on insurance premiums, compiled on an accrual basis for the year. Consider what are the features of its design.
Calculation of insurance premiums: the essence, form and options of the report
Fiscals plan to update the calculation of insurance premiums for the 1st quarter of 2019 by the first reporting campaign of 2019.
If the updates do not take effect before the reporting date, the calculation will need to be generated according to the rules for filling out this report, approved by the same document that put its form into effect (by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551@). Both the form itself and the rules for entering data into it have been in force since the beginning of 2017, i.e. from the time when insurance premiums (except for payments for injuries) began to obey the provisions of the Tax Code of the Russian Federation. In connection with the change of the curator of contributions (which has become unified), the form of the report has also changed, which has become common for all types of contributions that have come under the control of the Federal Tax Service.
The calculation of insurance premiums (RSV) is mandatory for all employers, including those who temporarily do not have data for its compilation. In the latter case, it may be necessary to submit a report with zero indicators in the main sections (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940@).
Mandatory for most RSV compilers are the title page, Sections 1 and 3, dedicated respectively to general data on the calculation of contributions and personal information about the recipients of income to which contributions are accrued. Section 1 provides for 10 applications, the first and second of which must be filled in without fail (they are reserved for accruals at basic rates), and the rest - as needed. Section 2 is intended for heads of farms and is therefore used infrequently.
On our forum you can get an answer to any question that you have in the course of filling out and submitting reports on contributions. For example, we discuss possible reasons for the discrepancy between RSV and SZV-M data, as well as ways to correct this discrepancy.
Sample calculation for insurance premiums for the 1st quarter of 2019
RSV is a quarterly report, but its data is formed in different ways:
- in section 1 - on a cumulative basis during the year, highlighting data relating to the months of the last quarter of the reporting period;
- in section 3 - only for the last quarter of the reporting period.
Because of this, the absolute correlation of data between these sections takes place only in the report for the 1st quarter. Accordingly, the report for this period is the easiest to complete and easy enough to check.
The procedure for filling out sections of the RSV as a whole is inherited from reports previously submitted to funds (PFR and FSS), and does not contain fundamental innovations. The differences boiled down to the fact that single report excluded:
- data on the results of settlements with funds at the beginning of the year and at the end of the reporting period;
- information about the details of the documents for the payment of contributions;
- information about the work experience.
Since the publication of Order No. MMV-7-11 / 551@, no changes have been made to the procedure for registration or to the form of the report. But the Federal Tax Service of Russia repeatedly gave clarifications on certain issues of the application of this order by letters. Of these clarifications, it should be noted the latest document (letter of the Federal Tax Service of Russia dated January 22, 2018 No. GD-4-11 / 959@), which determines the procedure for indicating the payer code for a new circle of persons (residents of a special economic zone in the Kaliningrad region) applying reduced contribution rates in the period 2018-2022.
When compiling the calculation of insurance premiums for the 1st quarter of 2019, on its title page, you must indicate the period code corresponding to the 1st quarter (21).
See our website for a sample of filling out RSV for the 1st quarter of 2019.
Typical errors in the RSV and the possibility of their correction without sanctions
The deadline for submitting the report is set for the 30th day of the month following the end of the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). However, it is affected by weekend coincidences. But the deadline for submitting the calculation of insurance premiums for the 1st quarter of 2019 coincides with the generally established one and falls on 04/30/2019.
There are two delivery methods: electronic and paper. The latter is available to persons reporting for employees whose total number does not exceed 25.
However, the fact that the RSV has been sent to the IFTS does not yet allow us to consider that the report has been submitted. At the time of acceptance tax authority input control is carried out for discrepancies (clause 7 of article 431 of the Tax Code of the Russian Federation):
- in amounts calculated for each employee;
- in personal data relating to the insured person;
- in comparable figures of sections 1 and 3.
If such discrepancies are identified, the IFTS notifies the submitter of the report about the rejection of the report and the discrepancies found. Operational clarification of RSV makes it possible to consider it submitted on the date of submission of the first (which turned out to be unaccepted) report.
Results
When compiling the RSV for the 1st quarter of 2019, one should be guided by the form of this report and the rules for filling it out, applied since the beginning of 2017. It is obligatory for all employers, including those who did not pay income in the reporting period. The deadline for submitting the report for the 1st quarter of 2019 will expire on 04/30/2019.
The calculation of insurance premiums for the 2nd quarter of 2019 is submitted by all organizations and individual entrepreneurs with employees. We will tell you when the calculation is submitted, where it is sent, whether it is possible to submit it on paper and whether to submit a “zero” calculation. We will also show you a sample report.
Who submits RSV
Calculation of insurance premiums is submitted by all employers: organizations and separate divisions, individual entrepreneurs with employees. Be sure to submit the calculation if you have insured persons:
- employees under employment contracts;
- employees drawn up under civil law contracts (work contract, service contract);
- director of the organization, even if he is the sole founder.
When and where to submit the calculation of insurance premiums
Submit the invoice no later than the 30th day of the month following the reporting period. Reporting periods for insurance premiums are 1 quarter, half a year, nine months and a calendar year. The calculation we submit in July includes figures from January 1 to June 31, 2019. The deadline for submitting the calculation for the 2nd quarter in the general case is no later than July 30. In 2019, this day falls on a Tuesday, so the deadline does not move anywhere.
The date of delivery of the calculation is the day on which you submitted tax inspector report and received a stamp of acceptance on the second copy. If mailed, the day the post office accepted the package and stamped it. When sending by means of telecommunications, the day when your TCS operator recorded the sending of the calculation.
Individual entrepreneurs submit calculations to the tax office at the place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.
Calculation methods
The calculation is submitted on paper "by hand" in the tax office or by mail, but only if the average number of employees for the reporting period is not higher than 25 people. Otherwise, the company faces a fine for violating the format. If in the last reporting period the average number of employees is more than 25 people, submit an electronic calculation via the Internet using an enhanced qualified electronic signature.
Do I need to pass zeros?
The calculation is supposed to be submitted even if there was no activity in the reporting period - the second quarter of 2019. The absence of activities and payments to individuals, the absence of account movements - does not cancel the obligation to submit the calculation. It's just that in such a situation, a zero calculation is submitted to the tax office.
Penalties for violations during the delivery of the calculation
For violation of the delivery format, when an organization with more than 25 employees submits a calculation on paper, the tax office imposes a fine of 200 rubles.
If there are errors in the calculation (incorrect personal data or discrepancy between indicators) tax will send notification of errors with a request to correct the calculation. The policyholder has 5 working days from the date of sending the electronic notification or 10 working days from the date of sending the paper notification to send the adjusted calculation. In case of violation of these terms, the calculation will be considered not submitted, this threatens with a fine of 5% of the amount of contributions payable.
If the calculation is late, the tax authority will fine the insured for each full or partial month of delay in the amount of 5% of the contributions payable. total amount the fine cannot be less than 1000 rubles and more than 30% of the amount of contributions payable. For failure zero report the fine will be 1000 rubles.
How to fill out the RSV
The calculation form for insurance premiums 2019 has a KND number - 1151111. detailed instructions for filling out the RSV is in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11 / 551. Filling out the form will require accuracy and attention, as errors in the calculation can lead to fines and the need to retake the RSV.
Fill in the fields in the calculation from left to right, starting with the first familiarity. Indicators sums of money indicate in rubles and kopecks. If filling out the calculation manually, use blue, black or purple ink. In the absence of indicators, put zeros in the cells (for amounts) or dashes (for text). If you are filling out the calculation on a computer, use capital block letters, the Courier New font, the font size is 16-18, if there are no indicators, you do not need to put dashes and zeros.
Those laid off in the RSV report for the second quarter of 2019 are indicated in section 3 of the calculation: it lists all persons in favor of whom payments were made in the reporting period and employees dismissed in the previous reporting period. The sign of the insured person for dismissed employees “1” must also be indicated.
After completing the calculation, number the pages through, regardless of the absence of sections to be filled or their number. At the end of the article, we provide a sample of a completed calculation for an organization with two employees.
How to fill out RSV automatically
If you keep personnel records and pay salaries in accounting program or web service, the report will be generated automatically. Kontur.Accounting is an example of a cloud service for accounting, payroll and reporting. Here you can send RSV to the tax office directly from the service. Checking the calculation before sending is done automatically.
An example of filling out the RSV of an organization with two employees
