Unified calculation of insurance premiums - form. There will be a new composition of consumer services for ENVD
Since 2017 insurance premiums transferred to the Federal Tax Service of Russia. This means that since 2017, employers and entrepreneurs have been paying insurance premiums and submitting payments for contributions to the Federal Tax Service of Russia. Let's try with experts to help accountants understand the innovations regarding reporting on insurance premiums from 2017, deadlines, deadlines for paying insurance premiums and penalties.Is there a new chapter in the Tax Code?
Yes. In connection with the adoption Federal law from "On amendments to parts one and two Tax Code Russian Federation in connection with the transfer of powers to the tax authorities to administer insurance contributions for compulsory pension, social and health insurance»The Federal Tax Service of Russia is entrusted with the functions of administering insurance premiums.And what about the reports and contributions for the past tax period?
Companies must submit reports for 2016 according to the forms that are in force now, and at the same time. And the first report on contributions to the Federal Tax Service is to be submitted for the 1st quarter of 2017.Refined calculations for the periods up to January 1, 2017 will also be accepted by funds using the old forms. And the revised calculations for the period starting from the 1st quarter of the next year will have to be submitted to the tax office.
As for the payment of contributions, the overpayment as of January 1, 2017 will be returned by more funds, and the tax inspectorates will already collect the arrears on this date. Arrears, including penalties and fines, as of January 1, which cannot be withheld, are recognized by the tax authorities as hopeless and will be written off (). Please note that contributions for December will need to be paid in January at tax office on new KBK... is being registered with the Ministry of Justice. The codes for different funds will be different. Entrepreneurs are required to list fixed contributions for 2016 no later than January 9, 2017. The deadline is shifted from December 31st due to holidays. If you transfer the last payment for 2016 before January 1, 2017, then the money must be sent according to the old details to the KBK for contributions to the funds. After January 1, you will not be able to send anything to these codes, the bank will not accept the payment. Even if the money goes away, the payment will end up in the unexplained ones, and they can only be returned.
What about reporting from January 2017? Will it decrease?
Despite the fact that the old forms for contributions 4-FSS and RSV-1 will be canceled, reporting on insurance premiums in 2017 will not decrease. Since 2017, a new calculation of insurance premiums to the taxThis is a quarterly report on assessed and paid contributions to the Pension Fund of the Russian Federation, FFOMS and FSS (Article 423 of the Tax Code of the Russian Federation). It must be submitted to the tax office at the place of registration. In the new calculation, the composition of the indicators identifying the employee and the employer has been updated, and unnecessary and duplicate indicators have been reduced. The report on insurance premiums in 2017 will have to be submitted to the tax office once a quarter - no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). Separate deadlines for reports on paper and in in electronic format will not be. True, as now, with an average headcount of 25 people or less, it will be possible to present the calculation on paper, and with more than 25 people - only through electronic document management (clause 10 of article 431 of the Tax Code of the Russian Federation).
In the new year, the rate on insurance premiums will be kept at 30%. Reduced and additional rates will also remain unchanged. In 2017, the FSS will have a limit of 755 thousand rubles. Within the limits of this amount, contributions are charged at a rate of 2.9%, and in excess they are not paid. For the Pension Fund of the Russian Federation, the limit in 2017 will be 876 thousand rubles. Within the limits of this amount, contributions to the employee are charged at a rate of 22%, and in excess - at a rate of 10%. Limit bases will be reviewed annually.
The term for payment of insurance premiums will remain the same. As now, they will need to be listed no later than the 15th day of the month following the month for which they were credited. The contributions will need to be transferred to the tax office in which the company is registered either at the location of separate divisions that charge payments to employees, or at the place of residence of the individual making payments.
Will reporting on insurance premiums to the Pension Fund of the Russian Federation disappear?
No, it will not disappear. The Pension Fund will remain in charge of the appointment and payment of pensions. That is, the tax authorities will control the reliability of information about earnings, and the reliability of information about the length of service will be controlled by employees of the Pension Fund of the Russian Federation.V Pension Fund companies will submit two calculations: Form SZV-M (monthly information about insured persons) and a new report on the seniority of each employee of the company, on whose remuneration insurance premiums are charged. Form SZV-M will remain. Its companies and individual entrepreneurs will have to pass in the same order as now. Only the deadlines for submitting the information will shift - no later than the 15th day of the month following the reporting month, and not until the 10th, as now (clause 2.2 of article 11 of the Federal Law of 01.04.1996 No. 27 FZ). The report to the Pension Fund of the Russian Federation on the length of service of employees should become annual and it will need to be submitted no later than March 1 of the year following the reporting year (subparagraph 10, clause 2 of article 11 of the Federal Law of 01.04.1996 No. 27-FZ).
And the reporting on insurance premiums to the FSS?
Also no. The FSS will be left with the issues of administering premiums for insurance against accidents and injuries. The Fund will continue to check whether the contributions were calculated and listed correctly, and whether the benefits were paid correctly. The payment of benefits is also for the FSS. Companies will submit to the FSS a new 4-FSS 2017 form. The FSS form and the procedure for filling it out are approved by order of the FSS dated September 26, 2016 No. 381 (registered with the Ministry of Justice on October 14, No. 44045). The new form will have to be submitted starting with the reporting for the 1st quarter of 2017.And what are the penalties for insurance premiums in 2017?
Inspectors will be fined for violation of the deadline for the delivery of the calculation according to the Tax Code of the Russian Federation. For example, for being late with the submission of a new calculation, the tax authorities will be fined 5% of the unpaid amount for each month. The maximum is 30% of this amount. The minimum fine is 1000 rubles (). For failure to submit documents on contributions, the tax authorities will be able to fine 200 rubles for each document that is missing (). The tax authorities will have the right to block the bank account for being late with the check-out. Now the article only talks about the declaration, but the provisions of the article will probably apply to the new calculation of insurance premiums from 2017. Failure to pay insurance premiums, gross violation of the rules for accounting for income and expenses, if they led to an underestimation of the base for calculating contributions, threaten with a fine of 20% of the unpaid amount (,). For deliberate understatement of the contribution base or other illegal actions from January 1, 2017, the fine will be 40% of the unpaid contribution amount. There will be both fines and untimely delivery reporting to funds. So, for being late with the delivery of a new calculation to the Pension Fund of the Russian Federation with information about the seniority, the fund will be fined 500 rubles for each employee who must be indicated in the calculation.What about insurance premium audits in 2017?
Since 2017, the tax authorities will check the correctness of the calculation and payment of insurance premiums according to the rules tax audits... Accordingly, at the on-site audit, the tax authorities will immediately check both taxes and contributions. Therefore, companies that have significant discrepancies in the bases for personal income tax and insurance premiums will be at risk. Moreover, tax authorities will be able to check the contributions for the periods up to January 1, 2017 and up to 2014, since the verification period covers three years. FSS will go to on-site checks together with the tax authorities - to check the payment of benefits for temporary disability, while the tax authorities will check the payment of insurance premiums to the FSS.New base limits for 2017 have already been approved (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255):
in the FIU - 876,000 rubles;
to the Social Insurance Fund (contributions in case of temporary disability and in connection with motherhood) - 755,000 rubles.
Note. For premiums from accidents, the insured will continue to report to the FSS in accordance with the amended form 4-FSS (Order of the FSS of the Russian Federation dated September 26, 2016 No. 381). And the RSV-1 form for reporting periods 2017 not served.
Interaction with the FSS and the FIU
Despite the fact that the administration of contributions was transferred to the Federal Tax Service, the insured will continue to interact with the funds.
Traditionally until April 15 you need to send to the FSS a certificate of confirmation of the main type of activity and the corresponding application. In 2017, the deadline falls on Saturday, so you need to submit the certificate before 04/14/2017 (note that this type of report does not provide for a shift in the deadline for the next business day if the deadline fell on a weekend).
If the certificate is not submitted to the FSS, the fund will independently determine the risk class of the enterprise and it will do it according to the new rules. From 2017, the FSS will choose the highest class of professional risk from the types of activities declared in the Unified State Register of Legal Entities. On the this moment the assignment of a hazard class is based on the types of activities actually carried out (Decree of the Government of the Russian Federation of June 17, 2016 No. 551).
In order to reimburse benefits from the FSS, policyholders submit a number of documents, including Form 4-FSS. In 2017, the procedure is changing - it will be possible to receive benefits on the basis of help-calculation .
Russia has pilot project on direct benefit payments to employee accounts. The project period ends in December 2016 (Decree of the Government of the Russian Federation of 21.04.2011 No. 294). However, the Ministry of Labor has presented a project to extend the "pilot" until 2019. If the changes are approved, 39 more regions will be included in the pilot project.
A positive change would be postponement for SZV-M- from the new year, the report must be submitted by the 15th day of the month following the reporting month (clause 4 of article 2 of the Federal Law of 03.07.2016 No. 250-FZ).
Until March 1 annually, policyholders must submit information on the length of service of the insured persons (including persons who have entered into a DGPH, on whose remuneration insurance premiums are charged). Until 2017, this information was submitted as part of the RSV-1 form, but in connection with its cancellation, the information will have to be indicated in a different form. The new employee seniority form has not yet been approved.
Income tax
In the new year, the income tax will be calculated by accountants at the new rates. The general rate will remain the same - 20%. But the distribution by budget will be as follows (Article 284 of the Tax Code of the Russian Federation):
- federal budget - 3%;
- budgets of the constituent entities of the Russian Federation - 17%.
Recall that in 2016 the rates are 2% and 18%, respectively.
Note, that the annual income tax return will have to be submitted in a new form.
The changes will affect the procedure for accounting for losses of previous years (Federal Law No. 401-FZ dated 30.11.2016). Between 2017 and 2020 tax base the profit can be reduced by no more than 50 percent. However, the time limit for the transfer of losses will be removed (until 2017, it was allowed to transfer losses for no more than 10 years).
Taxpayers will be able to expense even more costs. So, for example, in the list of other expenses in Art. 264 of the Tax Code of the Russian Federation was added the new kind- expenses for assessing the qualifications of employees (Federal Law dated 03.07.2016 No. 251-FZ).
In 2017, it will be necessary to determine depreciation taking into account the new classifier. The rule applies to newly acquired fixed assets and property put into operation in 2017.
Services for the carriage of passengers and baggage by rail common use in the distant message are taxed on zero rate VAT (clauses 9.3, clause 1, article 164 of the Tax Code of the Russian Federation).
In 2017, most companies will be required to submit clarifications in response to the requirements of the Federal Tax Service in electronic form. The rule is established for those who submit declarations via the Internet (clause 3 of article 88 of the Tax Code of the Russian Federation).
Penalty for late payment of taxes
If companies are late in paying taxes, they will be charged interest based on 1/300 of the refinancing rate. From 01.10.2017, penalties on debt over 30 calendar days will increase to 1/150 of the refinancing rate (clause 13 of article 1 of Federal Law No. 401-FZ of 30.11.2016).
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Responsibility for this violation of the submission deadlines tax returns provided for in article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unlisted tax amount according to the declaration and not less than 1,000 rubles.
For violation of the deadlines for submitting the company's declaration, the manager or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses make up officials tax authorities
(Clause 5, Part 2, Article 28.3 of the Administrative Code of the Russian Federation).
So that you do not get fined, observe all deadlines for submitting reports and paying taxes.
Organizations on common system taxation reports submit monthly, quarterly, based on the results of 9 months and for the year.
Tax reporting in 2017 to the Federal Tax Service and funds
| Reporting | Where to take | Frequency of submission of reports and deadlines |
| VAT declaration | In the Federal Tax Service | The tax period for VAT is a quarter. Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments during The deadlines and procedure for filing a declaration, as well as the deadlines for paying VAT are established by the Tax Code of the Russian Federation: article 163, article 174. |
| Income tax declaration | In the Federal Tax Service | Income tax returns are submitted on a quarterly basis. In 2017, the income tax return must be submitted: Organizations that make advance payments of income tax on a monthly basis are required to submit declarations on a monthly basis no later than The deadlines and procedure for filing the declaration, as well as the deadlines for the payment of advance payments and tax are established in Articles 287 and 289 of the Tax Code of the Russian Federation. |
| Property tax declaration | In the Federal Tax Service | The tax period for property tax is a calendar year. For property tax, which is calculated from cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual cost, reporting periods are the first quarter, six months and nine months of the calendar year. The reporting deadlines, the procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property tax is regulated by the Tax Code of the Russian Federation: Article 386, Article 383. |
| Transport tax declaration | In the Federal Tax Service | Procedure and terms of payment transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. The reporting and procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 357, article 363. |
| Land tax declaration | In the Federal Tax Service | The procedure and terms for payment of the land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 388, article 397. |
| Form 6-NDFL | In the Federal Tax Service | Tax period for income tax individuals a calendar year is recognized. Reporting on personal income tax in 2017 in the form of 6-NDFL is submitted on a quarterly basis. Form 6-NDFL must be submitted in 2017: Annual settlement in the form 6-NDFL shall be submitted no later than
|
| Single calculation of insurance premiums | In the Federal Tax Service | A single calculation of insurance premiums is submitted to the Federal Tax Service on a quarterly basis, starting from the first quarter of 2017: based on the results of the first quarter, six months, nine months and a calendar year. All organizations that have employees submit reports. A single calculation of insurance premiums is submitted to the Federal Tax Service This calculation has almost completely replaced reporting |
| Form 2 - personal income tax | In the Federal Tax Service | Personal income tax report according to the form Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service by 03.04.2017. * Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 02.04.2018. * If the number of employees is more than 25 people, reporting is submitted in electronic form. If less than 25 - in paper form. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230. |
| Information about the average headcount | In the Federal Tax Service | Organizations need to provide information |
| Form 4-FSS | In the FSS | In 2016, all LLCs with employees in the state reported to the FSS at the end of the quarter, six months, In 2017, the 4-FSS report must be submitted once. The report on the 4-FSS form for 2016 is submitted: Instead of a report in the 4-FSS form, a Unified calculation of insurance premiums for employees was introduced, which must be submitted to the IFTS, starting from the 1st quarter of 2017. |
| Calculation of contributions for compulsory insurance from industrial accidents and occupational diseases | In the FSS | In 2017, the FSS must submit a quarterly calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. The calculation must be submitted to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation does not need to be provided, since it is submitted as part of the 4-FSS form (see above). |
| Confirmation of the main activity | In the FSS | To confirm the main type of economic activity, documents are provided: Statement; Confirmation help; A copy explanatory note To balance sheet per prior year other than small businesses; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55. |
| Report on the RSV-1 form | In the FIU | In 2017, a report on the RSV-1 form must be submitted to the Pension Fund of Russia only 1 (one) time in 2016. Deadline for delivery of RSV-1 for 2016: no later than 15.02.2017 in paper form; No later than 02/20/2017 in electronic form. In 2017, there is no need to submit quarterly reports on the RSV-1 form to the Pension Fund of Russia. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Premiums to the Federal Tax Service. |
| Reporting in the form SZM-M | In the FIU | Reporting to the FIU in 2017 form SZV-M for rent no later than the 15th day of the month following the reporting month. |
* If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the day of the end of the term is the next working day following it.
Financial statements in 2017 with the Federal Tax Service and Rosstat
** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the day of the end of the term is the next working day following it.
Terms of delivery of reports of LLC on the simplified taxation system in 2016
Companies under the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit the VAT return.
Companies under the simplified taxation system are not exempt from filing reports with the Pension Fund of the Russian Federation, the FSS and the Federal Tax Service.
The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2016 in the 4-FSS form, and then in 2017 you need to submit a Unified calculation of insurance premiums to the FSS.
The reporting of simplified persons in the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.
In addition, an organization on the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.
The company submits its accounting statements on the simplified taxation system in the same way as the company does on OSNO.
| Reporting | Where to take | Terms and procedure for reporting |
| Declaration on the simplified tax system | In the Federal Tax Service | The declaration under the simplified taxation system for 2016 must be submitted no later than 03/31/2017 either in paper or in electronic form. The deadline has been postponed to April 2, 2018, since if the last day of the deadline falls on a weekend and (or) a non-working, holiday, the next working day is considered the end of the deadline. The procedure and deadline for the submission of the declaration under the simplified taxation system is established in article 346.23 The tax for 2016 must be transferred to the budget by 31.03.2017. The deadline for payment of advance payments by the company on the simplified tax system: The deadlines for making advance payments are established in clause 7 of Article 346.21 of the Tax Code of the Russian Federation. |
On behalf of the President, the Federal Tax Service began to develop new reporting, which will be called the unified social insurance premium, the abbreviated name - ESSC. In fact, this contribution will combine payments in social funds, which each organization now pays, and these are contributions to the Social Insurance Fund, the Pension Fund of the Russian Federation and the FFOMS. This measure is inevitable, since a decree was signed earlier, according to which control over these contributions will be transferred to the Federal Tax Service. Of course, all the subtleties are not yet known, but something is already known.
Who will pay the Unified Social Insurance Tax from January 1, 2017?
By and large for payer companies social contributions that are paid from remuneration to employees under civil and labor contracts in terms of payments, nothing will change much. But apparently such an innovation will be useful, since it will be necessary to pay contributions not to 3 organizations, but to one. Also, the reporting will now be unified.
On behalf of the President, the Federal Tax Service should develop a roadmap for creating a unified mechanism for administering contributions to social and pension insurance citizens. This measure is necessary to implement changes in payments and receipt control. Money, and reporting on ESSS, which will replace FFOMS, FSS and PFR. The corresponding amendments to the legislation should be made already before March 1, 2016.
ECCC rates in 2017
At the moment, the portly card does not yet contain information about the size of the future single tax, but it is known that general rate will not exceed the existing ones for the above three taxes. However, there is a possibility that the ECCC rate will be even less, at the suggestion of the president it will be reduced by 2.5-3%. Earlier, on the promise of the president, a proposal was made not to raise taxes until 2018.
Terms of payment of ECCC in 2017
At the moment, the deadlines for the payment of this insurance fee have not yet been established, however, it is tentatively planned that the terms will be the same as in the case of payment of insurance premiums, that is, no later than the 15th. The KBK for payment of this tax will be known later - after December 1, 2016. By this date, the details for the payment of tax, fines and penalties for the ESSC will be known.
Reporting on a single fee
The tax reporting form will be developed by October 1, 2016, it will take into account all necessary information for administration of the expenditure part, as well as fields for personalized accounting. Most likely, the report will be provided on a quarterly basis and it will be filled in on an accrual basis from the beginning of the year. It will be necessary to report on tax to the Federal Tax Service at the place of registration of the organization.
If there are separate subdivisions, reporting will be provided at their location if they have a separate balance sheet, current account and provided that they independently calculate wages employees.
Carrying out inspections
Field and office audits will be carried out by tax officials from January 1, 2017. Therefore, the funds will have to prepare lists of payers by May 15 of this year, as well as carry out reconciliation of calculations. The databases of the Pension Fund and the Federal Tax Service will have to synchronize by August 15, 2016 and compare information about the insured persons. On-site and office audits on contributions paid until 2017 will be carried out jointly by two structures - the Federal Tax Service and the Pension Fund of the Russian Federation. At the same time, the depth of verification can be up to 3 years.
