Contributions to tax reporting with examples. New report for employees to the tax office

" № 12/2016

What are the features of filling out the calculation of insurance premiums, the form of which was approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551? What sections of the calculation are filled out by all insurance premium payers? How is the updated calculation of insurance premiums presented?

Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ approved the form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting calculations for insurance premiums in electronic form. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first time for the first settlement (reporting) period of 2017. In this article we will look at the features of filling out the new reporting form.

Calculation of insurance premiums must be submitted to insurance premium payers or their representatives who make payments and other remuneration to individuals.

Calculations are submitted to the tax authority:

• – at the location of the organization;
• – at the location of separate divisions of the organization;
• – at the place of residence of the individual making payments and other remuneration to individuals.

Payer-employers must submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period. Separate deadlines for submitting calculations on paper and electronically are not provided.

For your information

For the first time, a new calculation of insurance premiums for the first quarter of 2017 will need to be submitted to the tax office no later than May 2, 2017, since April 30 coincides with a non-working day.

Externally, the form of the report is very different from the usual calculation using the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, the new calculation will not contain information about debt at the beginning and end of the period and contributions paid.

In addition to general information about accruals, payments and contributions, the new calculation contains separate sheets and applications for calculating benefits and reduced tariffs:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section. 1;
• appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
• Appendix 4 “Payments made from funds financed from the federal budget” to section. 1;
• Appendix 5 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
• Appendix 6 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
• Appendix 7 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
• Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
• Appendix 9 “Information required for applying the insurance premium rate established in paragraph. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation” to section. 1;
• Appendix 10 “Information required for applying the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) according to labor contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services” to Section. 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) farm” to section. 2;
• Section 3 “Personalized information about insured persons.”

Calculation pages are numbered consecutively starting from the title page, regardless of the presence and number of sections to be filled out. In this case, the page number indicator, which has three familiar places, is written as follows: for the first page - “001”, for the 13th - “013”.

note

It is mandatory to submit a title page, section. 1, subsection 1.1 and 1.2 of appendix 1 to section. 1, appendix 2 to section. 1 and sec. 3. The remaining sections, subsections and appendices are included in the calculation if the employer made appropriate payments or accrued at reduced rates.

As a general rule, the following are not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing of calculations on paper;
• binding calculation sheets, leading to paper damage.

note

If any indicator is missing, quantitative and total indicators are filled in with the value “0”. In other cases, a dash is placed in all familiar places in the corresponding field.

The calculation is completed on the basis of accounting data for income accrued and paid to individuals. All values ​​of cost indicators reflected in Section. 1 – 3, appendices 1 – 10 to section. 1, appendix 1 to section. 2 calculations are indicated in rubles and kopecks.

Title page

The title page is filled out by all employers without exception.

In the table we provided information on filling out individual fields of the title page, and also gave some explanations and compared the new calculation with previously valid forms.

For your information

On the title page of the new form there are no fields “Average headcount” and “Number of insured”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to verify it with a signature.

Section 1 “Summary of the obligations of the payer of insurance premiums”

Section 1 contains information on accrued and payable insurance contributions to the budget for compulsory pension, health insurance and compulsory social insurance in case of temporary disability and in connection with maternity.

Let's look at the features of filling out individual lines of this section.

Appendices to section 1

Appendix 1 consists of several subsections.

In each subsection it is necessary to indicate the number of individuals for whose payments insurance premiums are accrued.

When filling out line 001 of Appendix 1, you must reflect the tariff code in accordance with the tariff codes of insurance premium payers in accordance with Appendix 5 to the Procedure.

What to do if the payer of insurance premiums applied more than one tariff during the billing (reporting) period? In this situation, the calculation includes as many appendices as 1 to Sec. 1 (or as many separate subsections of Appendix 1 to Section 1), how many tariffs were applied during the billing (reporting) period. In this case, payer tariff codes “21” – “29” are not used to fill out line 001 of Appendix 1.

Appendix 2 provides the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system. In this case, the following values ​​are indicated as a payment indicator:

• “1” – direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;
• “2” – credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund.

note

Line 090 shows the amounts of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

When filling out line 090 the following values ​​are given:

• “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, subject to payment to the budget;
• “2” – if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is recorded.

Appendix 3 reflects the expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity. This application contains information that was previously presented in Table 2 of Form 4-FSS.

Appendix 4 indicates the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Appendices 5 – 10 are filled out by those employers who have the right to apply reduced insurance premium rates. These appendices provide calculations of compliance with the conditions for applying reduced tariffs, and also reflect other necessary information.

Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”

This section is filled out only by peasant (farm) households.

Section 3 “Personalized information about insured persons”

This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the billing (reporting) period, including those in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In particular, in Sect. 3 must be specified:

• TIN, SNILS, full name, date of birth, numeric code of the country of which the insured person is a citizen, numeric gender code, code of the type of identification document of an individual (in accordance with Appendix 6 to the Procedure);
• sign of an insured person in the system of compulsory pension, medical, social insurance;
• category code of the insured person in accordance with Appendix 8 to the Procedure (for example, “NR”, “VZHNR”);
• information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. In this case, it is necessary to specify in detail the amounts of accrued payments and remunerations with a separate indication of payments under civil contracts.

How is the updated calculation of insurance premiums presented?

If the employer discovers in the calculation submitted to the tax office the fact that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting updated calculations is prescribed in Art. 81 Tax Code of the Russian Federation.

note

When recalculating the amounts of insurance premiums during the period of an error (distortion), the updated calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the recalculation of the amounts of insurance premiums is made.

If the detected errors did not lead to an underestimation of the amount of insurance premiums payable, submitting an updated calculation is the right and not the obligation of the payer.

The following should be included in the adjusted calculation:

sections of the calculation and appendices to them, which were previously submitted by the payer to the tax authority (with the exception of Section 3 “Personalized information about insured persons”), taking into account the amendments made to them;

other sections of the calculation and appendices to them in case of amendments (additions) to them;

Section 3 “Personalized information about insured persons” for those individuals in respect of whom changes (additions) are made.

So, in 2017, organizations and individual entrepreneurs who make payments to individuals will submit calculations of insurance premiums to the tax office. This calculation replaces the usual forms RSV-1 and 4-FSS. A single deadline for submitting calculations has been established - no later than the 30th day of the month following the billing (reporting) period. The calculation contains both sections and appendices that are mandatory for all (title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3), and sections, subsections and appendices that are filled out only if the employer made appropriate payments or calculated insurance premiums at reduced rates.

This year, legislative innovations in the field of insurance premiums will affect every accountant. Our experts tried to help figure it out and collected in the article all the amendments caused by the transfer of the administration of insurance premiums to the hands of the tax authorities.

Transfer of control function

Calculation of insurance premiums

Good news: the procedure for calculating insurance premiums, the base and tariffs are not changing this year. In fact, when the idea was to transfer the administration of contributions to the tax authorities, there were plans to make serious adjustments to the procedure for calculating these payments. However, for now everything remains the same. In addition, the sizes of preferential and additional tariffs have also been preserved. The list of non-taxable payments has not changed either. Let us remind you that the majority of companies pay contributions of 30%. Moreover, 22% of them goes to pension contributions (10% is above the maximum base), 2.9% is paid for compulsory social insurance at VNiM, and 5.1% for compulsory medical insurance.

Please note that the current tariffs for compulsory medical insurance for most payers will be maintained until 2019 inclusive (Federal Law dated December 19, 2016 No. 456-FZ)

For the next three years, insurance rates for compulsory social insurance against accidents at work will be in effect (Federal Law of December 19, 2016 No. 419-FZ). For 2017-2019, the following will remain: the previously existing payment procedure and rates of contributions for injuries from 0.2% to 8.5%, depending on the class of professional risk.

However, from 2017, companies will begin to pay more contributions to the budget. And this is due to an increase in the maximum base for calculating insurance premiums (recall that annually the Government of the Russian Federation sets a separate maximum base for social insurance contributions in case of temporary disability and in connection with maternity and for compulsory pension insurance).

So, if a company pays contributions for December 2016 in January 2017, then this will need to be done for the following BCCs:

• pension contributions - 182 1 02 02010 06 1000 160;
• medical contributions - 182 1 02 02101 08 1011 160;
• contributions in case of disability and maternity - 182 1 02 02090 07 1000 160.

Please note: in February you need to change the KBK in your payment slip again:

• pension contributions - 182 1 02 02010 06 1010 160;
• medical contributions - 182 1 02 02101 08 1013 160;
• contributions in case of disability and maternity - 182 1 02 02090 07 1010 160.

Important information for Moscow companies:

From February 6, in connection with the upcoming transfer of bank accounts in 2017 to the Main Directorate of the Bank of Russia for the Central Federal District of Moscow, bank account details are changing to account for income distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation in the territory of Moscow:

• BIC of the recipient's bank - 044525000;
• Recipient's bank - Main Directorate of the Bank of Russia for the Central Federal District of Moscow, abbreviated name (GU of the Bank of Russia for the Central Federal District);
• Recipient's account number: 40101810045250010041 - an account for accounting for income distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation in the territory of Moscow.

Reporting

Despite the apparent optimization of insurance premiums, the accountant’s work will not decrease, but rather, it will become more. The fact is that in addition to a single calculation of contributions, which will need to be submitted to the tax office, there are also a number of forms that will have to be sent to the funds.

Single payment for contributions

From January 1, 2017, reports on insurance premiums must be submitted to the tax authorities. Reporting will be provided quarterly, no later than the 30th day of the month following the reporting quarter. The form must be sent to the Federal Tax Service at the place of registration of the company. If the company has separate divisions that accrue remuneration in favor of individuals, then the form will also have to be submitted at the location of the divisions.

The form for a single calculation of contributions, as well as the procedure for filling it out and the electronic format, were approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The new form combines reporting forms (RSV-1, RV-3, RSV-2 and 4-FSS), in which the composition of indicators is optimized and significantly reduced. At least that’s what the Ministry of Finance thinks (Letter dated November 17, 2016 N 03-04-05/68069).

The calculation includes:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums.” Section 1 contains 10 annexes;
• Section 2 “Summary data on the obligations of payers of insurance premiums of heads of peasant (farm) households.” There is one appendix to this section;
• Section 3 “Personalized information about insured persons.”

The cover page of the calculation is filled out by all payers.

Payers of contributions who pay remuneration to individuals must fill out Section 1, Subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

Section 2 and Appendix No. 1 to Section 2 are submitted to the inspection by the heads of peasant (farm) households.

Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendix No. 5 - 10 to Section 1 are included in the calculation when payers apply the corresponding insurance premium rates.

Appendices No. 3 and No. 4 to Section 1 are submitted to the inspection when paying social benefits to employees.

In the new form, the accountant will not find information about traumatic contributions. This is understandable; this type of contribution will continue to be supervised by social insurance. For these mandatory payments, companies will submit separate reports to the fund.

Form 4-FSS

Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381 approved a new calculation in form 4-FSS. This form will need to be submitted quarterly to the fund, starting with reporting for the 1st quarter of 2017. The form is section 2 of the old form 4-FSS, which provides the calculation of insurance premiums for injuries.

The deadline for submitting the form remains the same. Please remember that the deadline depends on the reporting method. On the 20th day of the month following the reporting quarter, those who report to the “old fashioned way” on paper submit, and after 5 days (25th day) 4-FSS is sent electronically to the fund.

Personal reporting

The monthly SZV-M must still be submitted to the Pension Fund. The form has not been changed. However, it should be noted that the Resolution of the Board of the Pension Fund of December 7, 2016 No. 1077p approved its new electronic format. In addition, it is not entirely clear from the reporting for which month it should be applied. The document says nothing about this. Therefore, it is better to contact your fund branch for comments. True, there is still time. Let us remind you that from 2017 the deadline for submitting this monthly form has been extended. So, if previously companies had to submit it to the fund no later than the 10th day of the next month, then since 2017 the accountant has another 5 days to fill out the form. The due date is now the 15th of next month. Moreover, this amendment also applies to the December SZV-M. Thus, taking into account the weekend, the last day for submitting SZV-M for December 2016 is January 16, 2017.

In addition, the Pension Fund will need to provide individual (personalized) accounting information about the insurance experience of employees. True, this reporting will be annual, the deadline for its submission is no later than March 1 of the next year (the first time - in 2018). At the moment, the form has not yet been approved, but there is already a draft (SZV-STAZH).

Let us recall that previously this information was included in the RSV-1 form of the Pension Fund of the Russian Federation and was provided to the fund quarterly.

Responsibility

Now, if a company violates the method of submitting reports to the Pension Fund, it will face a fine. Previously, there was no such liability in the legislation. Amendments were made by Federal Law dated July 3, 2016 No. 250-FZ. So, if a company submits, for example, SZV-M on paper instead of an electronic form, it will be charged 1,000 rubles. On the one hand, the amount is not large, but this form is submitted monthly and if the company ignores the requirements of the law for a whole year, the fine will increase significantly.

In addition, the statute of limitations for prosecution in the field of accounting has finally been determined. Let us note that previously there was no such period in the law. Now, employees of the Pension Fund have the right to be held accountable only if less than three years have passed from the date when this violation became known.

Systematize your knowledge, gain practical skills and find answers to your questionson . Check your compliance with the professional standard “Accountant” and receive a confirming certificate.

Unified calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form should I use in 2018-2019? How to fill it out correctly and what to pay special attention to? Do I need to submit zero reporting on insurance premiums? We have prepared answers to the most pressing questions from readers, and also provided a visual example of filling out a single calculation for insurance premiums.

New reporting - unified calculation of insurance premiums

Since 2017, policyholders submit new reports to the Federal Tax Service - a single calculation of insurance premiums in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already shortened it to RSV or ERSV (unified calculation of insurance premiums). The number of the unified calculation form for insurance premiums 2018-2019 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half year, 9 months and year. The exception is peasant/farm enterprises (peasant farms), they submit calculations only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this period is moved forward to the next weekday.

Insureds submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11/3748@) or the location of the legal entity.

Read about where departments should submit their calculations in the article. “The Federal Tax Service has explained how to submit calculations for contributions in relation to an OP” .

The tax authority must be notified of the deprivation of authority to pay wages. Read more about this in the material “The Federal Tax Service must be notified about the transition to centralized payment of contributions” .

Ask questions on our forum! For example, you can clarify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of a single calculation for insurance premiums to the Federal Tax Service

The unified calculation of insurance premiums 2018-2019 consists of a title page and three sections. There are 24 sheets in total. It is not necessary to fill them all out.

The calculation is very detailed and includes information that policyholders previously submitted to the funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. Amounts paid and payment order numbers are no longer included in reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Inna Georgievna Fedorenko is on maternity leave for up to one and a half years, the benefit amount is 11,500 rubles. per month. A credit system of payments from the Social Insurance Fund is used.

There are no employees employed under a contract.

The accountant filled out the cover page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social payments in favor of the employee). In section 3, the data is included in subsections 3.1 and 3.2.1. In total there were 14 completed sheets.

A sample of filling out a single calculation for insurance premiums, compiled using these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project .

Zero reporting on contributions

Submitting calculations for insurance premiums is the responsibility of policyholders who pay income to individuals (clause 7 of Article 431 of the Tax Code of the Russian Federation), an exemption from which is not provided for by law (letter of the Federal Tax Service of Russia dated April 3, 2017 No. BS-4-11/6174).

In this regard, during periods of inactivity and non-payment of wages to employees, insurance premium payments will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of required sheets;
• with reflection of data about the policyholder and the necessary codes (report period, Federal Tax Service, OKTMO, KBK);
• with affixing the number 0 or a dash in the fields intended for data on accrued contributions.

Read more about the rules for registering a zero calculation for contributions here. material .

Important! In case of failure to submit the ERSV (both blank and completed) within 10 days after establishingAfter the deadline, the tax authorities will block the company’s current accounts. We talked about this in more detail.

Filing zero reporting on insurance premiums will serve as a source of information for the Federal Tax Service that:

• due to the non-accrual of payments to individuals, the policyholder has no grounds for charging contributions;
• he is not one of the policyholders who calculated payments and contributions, but did not submit the calculation on time.

Read more about the purposes of filing a zero report in the article “Why do tax authorities need a zero calculation for contributions?” .

Results

The unified calculation of insurance premiums for 2018-2019 only seems voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the Pension Fund and the Social Insurance Fund. However, the new DAM has its own nuances of filling out and requires careful attention to the reliability of the data included in it. If you are late in filing, the minimum fine will be RUB 1,000.

Read about how to clarify the ERSV.

Starting next 2017, insurance premiums (which do not include contributions for injuries) will begin to be controlled by the tax services of our state. This article will discuss where and how such reports are submitted next year.

Reports for the annual period of 2016 are submitted to the relevant funds

For 2016, annual insurance reports - RSV-1 and 4-FSS - must be submitted to the appropriate funds. RSV-1 in the Pension Fund, and 4-FSS in the FSS. The procedure for submitting documentation for 206 to these funds remains unchanged.

So, if the average number of employees working in a company is up to 25 people, then the policyholder himself determines the form of the report. This can be either a paper version of the report or electronic. And for companies with more than 25 employees, only an electronic version of this reporting is possible.

The main thing about SZV-M (the report has been submitted since 2017)

The SZV-M report form, which includes information about the company’s insured workers, was adopted in the current year 2016. It must be submitted in completed form to the local branch of the Pension Fund of the Russian Federation (that is, to the branch in which the policyholder is registered).

If the company also has separate branches, then the place for submitting this document directly depends on the characteristics of each division. That is, does it, separately from the parent company:

independent balance;

your personal account;

Conducting payroll calculations for workers.

If the listed conditions coincide, then the report in the SZV-M form is submitted to the Pension Fund branch at the location of this branch. Otherwise, go to the fund branch at the location of the parent company (all information about workers will be contained in one general report).

It is allowed to draw up this type of reporting documentation in two versions - paper and electronic.

Companies that include a small number of workers in their report - up to 25 people - have the opportunity to independently choose one of the options for submitting SZV-M. If the company’s reporting document contains information about more than 25 workers, then only an electronic version is provided.

Reporting documents on insurance premiums (valid since 2017)

Starting next 2017, a new type of reporting on insurance premiums will be introduced - on accrued and paid insurance premiums. It will operate instead of 4-FSS and RSV-1, which are still being commissioned this year 2016.

As in the case of SZV-M, the version of the reporting document directly depends on the total number of workers of the company:

with an average headcount of up to 25 people, two options are provided - paper and electronic;

if the number of employees is more than 25 persons - only electronic form.

The officially established deadline for submitting a completed report form is the 30th day of the month following the reporting period (in our case it is a quarter).

Another innovation in 2017 is a reporting document on insurance premiums for injuries. It is transferred directly to the Social Insurance Fund, since this fund continues to deal with injury issues (that is, it conducts on-site and office inspections, resolves issues regarding overpayments and refunds).

Also, next year you should submit a reporting document in the SZV-M form to the Pension Fund every month. Starting from 2017, it is necessary to transfer information about workers’ insurance experience to this fund; for this purpose, a special form has been created for filling out. This is necessary to control personalized reporting information for all workers of the company. Such a report is submitted to the Pension Fund once for the entire annual reporting period. Thus, for 2017, companies report information on this report in 2018.

Information table: list of all reports on insurance payments in 2017

Nuances of desk and field inspections that relate to payments of insurance premiums

Starting next 2017, the tax service will conduct on-site and office audits of reporting documentation that relates to insurance payments. They

will review all reports on contributions for insurance paid to the following funds - Pension Fund, Federal Compulsory Medical Insurance Fund, Social Insurance Fund.

Social insurance employees will assist in conducting such checks when social insurance documents for the Social Insurance Fund are reviewed.

What should you do if you identify errors in insurance payments made before 2017?

If errors are identified regarding insurance payments made before 2017, then adjustments must be made in the relevant reporting documents - 4-FSS and RSV-1.

The procedure for returning overpaid funds for insurance premium payments is controlled by the relevant funds - the Social Insurance Fund and the Pension Fund of the Russian Federation. Collection of monetary penalties and fines, including arrears, is carried out by the tax service. After which all information on debtors will be transferred to the appropriate funds.

Blank form “Calculation of insurance premiums” for the Federal Tax Service (valid in 2017)

WE ANSWER QUESTIONS

Payments for contributions with errors in the new BCC will have to be clarified yourself. Even a penny fine will have to be paid. When recalculating contributions due to a drop in reduced tariffs or, conversely, due to the emergence of the right to apply a reduced tariff, an amendment will have to be submitted. The correct course of action in these and other difficult situations will help payers save time and money.

Insurance premiums - 2017: studying together

KBK-2016 upon payment of contributions for 2017.

At the beginning of 2017, our organization erroneously transferred pension contributions for January 2017 to the inspectorate for new BCCs relating to 2016.
We wrote a statement to the Federal Tax Service about the offset. We were refused, citing the fact that the decision on the return of contributions for periods expired before 01/01/2017 is made by the authorities Pension Fund Art. 21 of the Law of July 3, 2016 No. 250-FZ. The Pension Fund refuses to accept our application for a refund: they do not see the income transferred to the Federal Tax Service. What should I do?

In the situation you described, the amount of pension insurance contributions paid has nothing to do with 2016.

Correction of errors when paying contributions

In the event that pension contributions for the periods of 2017 are mistakenly transferred with the indication of the BCC relating to pension contributions for 2016, the policyholder must write an application to clarify the payment to the Federal Tax Service. It is necessary to correct the incorrect BCC to the correct one, relating to the periods of 2017.

Automatic offset of incorrectly transferred contributions

Should the inspection itself offset the insurance premium payments received at the beginning of 2017 with the new BCC, but relating to 2016 (the difference is only in the 16th category)? We have arrears in contributions for the months of 2017, although everything has been paid, but to the erroneous BCC.

The inspection itself (automatically) cannot make such an assessment. The amounts you paid were reflected in the payment card with the budget exactly according to the BCC that you indicated in the payment slip, and the overpayment is listed there. This is possible if you had no debts on contributions for 2016. And the card with the code for accounting for the contributions that you intended to pay shows arrears. Moreover, penalties are dripping.

To correct the situation, you need to contact the inspectorate by submitting an application to clarify the payment with a request to correct the BCC. If you have no debt for 2016, the inspectorate must make such a clarification. Penalties in this case must be reversed (if the contributions are paid on time O) pp. 7, 9 tbsp. 45 Tax Code of the Russian Federation.

The decision to clarify the payment must be made within 10 business days from the date of receipt from you or from the date of signing the act of joint reconciliation of tax calculations, if such reconciliation was carried out b clause 6 art. 6.1, paragraph 7 of Art. 45, paragraph 4, art. 78 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated July 31, 2008 No. 03-02-07/1-324. The inspection must notify you of the decision made within 5 working days after it is made. I clause 6 art. 6.1, paragraphs. 7, 8 tbsp. 45 Tax Code of the Russian Federation.

Settlement of overpayments on contributions

An entrepreneur has overpaid insurance premiums for 2017. Is it possible to offset the arrears of income tax under the simplified tax system for 2016?

No, It is Immpossible. Overpayment of insurance premiums for periods starting from 2017 can only be offset against payment of the corresponding type of contribution V clause 1.1 art. 78 Tax Code of the Russian Federation.

Request for payment of penalties on contributions

Is it reasonable for the inspectorate to send a demand for payment of penalties on insurance premiums in the amount of 1 kopeck?

The Tax Code does not establish a lower limit for penalties that must be paid by the taxpayer.

Please note: if you do not pay them, then penalties may be forcibly collected from your organization e clause 6 art. 75 Tax Code of the Russian Federation.

Arrears on old contributions, which should not exist

Once a month we do a reconciliation with the tax office. In April we saw that we had a huge arrears in pension contributions until 01/01/2017 and huge penalties. We wrote letters to the tax office, no answers. All insurance premiums were paid in full and on time. What to do?

Since the inspection does not require you to pay off these arrears and penalties clause 2 art. 69 Tax Code of the Russian Federation; clause 2 art. 4 of the Law of July 3, 2016 No. 243-FZ; Letter of the Ministry of Finance dated October 21, 2016 No. 03-02-08/61943, their appearance in your budget settlement card is apparently due to failures in the transfer of data from funds to the Federal Tax Service. Sooner or later the data will be brought into line with reality, and then the non-existent arrears should disappear from your card.

Moreover, the tax service indicates that the inspectorate itself cannot correct incorrect data on contributions in the cards until 01/01/2017.

The data will change only after the Pension Fund re-transmits it to the tax authorities.

Therefore, the Federal Tax Service invites contribution payers to send requests for incorrect contribution balances to the relevant departments of the funds.

By the way, it is to the funds that the inspectorate will forward all letters received from organizations and individual entrepreneurs on this issue at Letter of the Federal Tax Service dated May 2, 2017 No. GD-4-8/8281.

If you wait until order is restored, you cannot, because now you need a “clean” certificate from the Federal Tax Service about the fulfillment of the obligation to pay taxes V Appendix No. 1, approved. By Order of the Federal Tax Service dated January 20, 2017 No. ММВ-7-8/20@, then you can appeal first to the Federal Tax Service, and then, if necessary, to court pp. 1, 2 tbsp. 138, articles 137, 139-142 of the Tax Code of the Russian Federation:

certificate on the status of settlements for taxes, penalties, fines, interest m subp. 10 p. 1 art. 32 Tax Code of the Russian Federation;

certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest V subp. 10 p. 1 art. 32 Tax Code of the Russian Federation;

act of reconciliation of calculations with the budget.

Recalculation of contributions due to loss of right to reduced tariffs

Individual entrepreneur on the simplified tax system is engaged in the production of food products, has employees, and applies reduced rates of insurance premiums. How will contributions be recalculated if the revenue exceeds RUB 79 million? during 2017?

Simplified workers who conduct preferential activities lose the right to reduced tariffs, If subp. 3 p. 2 art. 427 Tax Code of the Russian Federation:

or the share of income from the preferential type of activity will be less than 70% of the total income under the simplified tax system;

or income under the simplified tax system for the current year will exceed 79 million rubles.

In the month in which the simplifier loses the right to reduced tariffs, contributions must be recalculated at regular tariffs from the beginning of the year m clause 6 art. 427 Tax Code of the Russian Federation.

You will not be able to report to the Federal Tax Service on the recalculated amount of contributions without submitting an update. The current form of calculation does not provide for the possibility of reflecting adjustments to the amounts of contributions in the period of their additional accrual I calculation of insurance premiums (Appendix No. 1, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@). This is confirmed by a specialist from the Federal Tax Service.

Recalculation of contributions due to loss of right to a reduced tariff

If an individual entrepreneur who had the right to apply reduced rates of insurance premiums exceeded the income limit of 79 million rubles during the tax period, he is deprived of the right to apply reduced rates from the beginning of the calculation (reporting) period in which this discrepancy was made, that is, from 1st of January 2017 clause 6 art. 427 Tax Code of the Russian Federation And the amount of insurance premiums is subject to restoration and payment in accordance with the established procedure.

If the right to a reduced tariff is lost, for example, in May, the individual entrepreneur is obliged to submit an updated calculation for the first quarter of 2017 with a recalculation of the amounts of insurance premiums at the main tariff at clause 1 art. 81 Tax Code of the Russian Federation.

The updated calculation must include sections (including section 3, which reflects data for each employee), subsections and appendices that were previously submitted to the Federal Tax Service, with the exception of the appendix № 6clause 1.2 of the Procedure for filling out calculations for insurance premiums (Appendix No. 2, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@) (hereinafter referred to as the Procedure). After all, the right to reduced contribution rates has already been lost O clause 2.6 of the Procedure.

Please note that on line 001 of Appendix 1 to Section 1, where contributions to compulsory medical insurance and compulsory medical insurance are calculated, you need to indicate the payer's tariff code 02, and not 08, as was in the original calculation e clause 6.4 of the Procedure; Appendix No. 5 to the Order.

The deadline for additional payment of additional tax contributions accrued from the beginning of the year has not been established. There is only a general deadline for paying insurance premiums - no later than the 15th day of the month following the month of their accrual I clause 3 art. 431 Tax Code of the Russian Federation. Therefore, it is logical that additional accrued contributions must be transferred no later than the 15th day of the month following the month in which the right to reduced tariffs was lost.

The simplifier does not have to pay any penalties or fines n.

The right to a reduced tariff appeared only in April

LLC is engaged in the repair and maintenance of automobiles. From what period can reduced contribution rates be applied if the conditions for their application began to be met only from April 2017? In the first quarter of 2017, insurance premiums were paid at full rates, since revenue from preferential activities was less than 70%. Do I need to submit an update on insurance premiums for the first quarter?

Indeed, organizations on the simplified tax system, whose main activity is the maintenance and repair of vehicles, have the right to apply reduced rates of insurance premiums subject to certain conditions th subp. 5 p. 1 art. 427 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 04/05/2017 No. 03-15-06/20175. In particular, if the share of income from this type of activity is at least 70% of the organization’s total income And clause 6 art. 427 Tax Code of the Russian Federation.

This condition was fulfilled only based on the results of January - April. If you comply with other requirements of the Tax Code of the Russian Federation for the application of reduced tariffs, you have the right to apply them from the beginning of the year. That is, you can recalculate previously accrued contributions at basic rates at reduced rates. With 01.01.2017Letter of the Federal Tax Service dated March 1, 2017 No. BS-4-11/3705.

And although you did not make any mistakes and did not underestimate the amount of contributions, you will need to submit to the Federal Tax Service an updated calculation of insurance premiums for the first quarter 2017 pp. 1, 7 tbsp. 81 Tax Code of the Russian Federation

Adjustment calculation for contributions

How to fill out an adjustment calculation when making clarifications for some employees? Which sections should I present? Should there be contribution amounts there?

The Procedure for filling out the calculation and the explanations of the Federal Tax Service say that the clarification must include sections, subsections and applications that were in the erroneous calculation, except for “personalized” sections 3. But sections 3 of the calculation for all employees do not need to be submitted again. The clarification should include only those for which the data has changed after the adjustment. And pp. 1.2, 22.22 Order; Letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/100@ (clause 3).

However, many employers were unable to submit a clarification with this section 3 to the Federal Tax Service. The program generated an error. Indeed, in the control ratios approved by the Federal Tax Service for checking the calculation of contributions, it is stipulated that the total amount of insurance premiums for compulsory health insurance for all individuals, calculated for each of the last 3 months of the reporting (calculation) period based on a base not exceeding the maximum value, must be equal to the amount of contributions for each insured person for the same period d Letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11/4371@. And if this equality is not satisfied, then the calculation is not considered presented. m clause 7 art. 431 Tax Code of the Russian Federation.

Consequently, until inspections remove the check of such a control ratio for updated calculations from the program, when updating data for even one employee, it will be necessary to include data for all employees in Section 3. We hope everything will be fixed soon.

In the updated calculation on the title page in the “Adjustment number” field and in section 3 for each employee on line 010, put the number 1 - if you are submitting the first updated calculation, number 2 - if the second, and so on e pp. 3.5, 22.3 Order.

Reporting contributions when closing a company

How are insurance premiums calculated and insurance premiums submitted if the director decides to close the company, for example, on 06/09/2017?

In your case, June 9, 2017 - the date of the decision to close the company - will be the starting point of a long process of liquidation of the company, which will end with the entry of liquidation into the Unified State Register of Legal Entities. And One of the stages of this process will be the preparation of an interim balance sheet. This will happen no earlier than 2 months from the moment the liquidation commission publishes a message about the liquidation of the organization in the media..

pp. 1, 2 tbsp. 63 Civil Code of the Russian Federation An organization that ceases its activities must submit a final calculation of insurance premiums before drawing up an interim liquidation balance sheet. In this case, the calculation period will be the period from the beginning of the year to the day the calculation is submitted A.

If you submit your last calculation for insurance premiums, say, in the third quarter of 2017, then the billing period code will be 53, and if in the fourth quarter of 2017 - 90Appendix No. 3 to the Order. On the title page in the field “Form of reorganization (liquidation) (code)”, in case of liquidation of the company, you must put 0clause 3.12 of the Procedure; Appendix No. 2 to the Order.

In the last calculation, it is necessary to take into account all payments that the organization made in favor of the insured from the beginning of the year to the day the calculation was submitted, and the amount of accrued contributions. Therefore, it makes sense to draw up the final calculation for insurance premiums after dismissing employees and accruing all severance payments to them.

The amount of insurance premiums payable according to the latest calculation will need to be transferred within 15 calendar days from the date of its submission And A.

Calculation of contributions upon conversion

When transforming, a new organization - LLC - arises from the moment of its state registration, in your case - from 05/11/2017. On this day, the LLC begins its payment period for insurance premiums. m pp. 2, 7 tbsp. 55 Tax Code of the Russian Federation. Therefore, no later than 07/31/2017, the LLC must submit the DAM for the period from 05/11/2017 to 06/30/2017; clause 5 art. 58 Civil Code of the Russian Federation. m clause 7 art. 431 Tax Code of the Russian Federation. There is no special deadline for submitting the DAM for such cases in the Tax Code. Therefore, you need to focus on the general period - no later than the 30th day of the month following the billing period

In your case - no later than 06/30/2017. An organization that ceases its activities must submit a final calculation of insurance premiums before drawing up an interim liquidation balance sheet. In this case, the calculation period will be the period from the beginning of the year to the day the calculation is submitted When filling out this calculation:

pp. 2.22, 3.12, 3.13 Order

on the title page, in the field “At location (registration) (code)”, indicate code 217, and in the upper part of the field - the TIN and KPP of the legal successor organization, that is, LLC;

in the “name of organization...” field, put the name of the reorganized organization, that is, CJSC;

in the fields “TIN/KPP of the reorganized organization” write, respectively, the TIN and KPP of the closed joint-stock company; in the “Form of reorganization (liquidation) (code)” field, put code 1.