Explanation to the tax on insurance premiums. Checking insurance premiums for OPS and OMS Mismatch of insurance premiums for OPS

ABOUT new form We described the calculation of insurance premiums submitted to the tax office in 2017 and gave an example of filling out insurance reports. And what exist control ratios for insurance premiums?

How to check the correctness of filling out the Calculation

The procedure for filling out the Calculation of insurance premiums is given in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] However, the Procedure does not say how to check the correctness of filling out the form.

In order to tax office could control the correctness of filling in the Calculation, Control ratios were developed. The first Control ratios for the new form of Calculation were published back in March 2017 (Letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11 / [email protected]). In June 2017, the tax department updated its Control Ratios by releasing . Of course, the payer of insurance premiums can also use them for self-examination.

The control ratios in the report for the Calculation of insurance premiums are presented in the form of a table consisting of the following main columns:

• the content of the control ratio;
• a reference to an article of the Tax Code of the Russian Federation, with the norms of which a possible violation of the law is associated if the control ratio is not met;
• wording of the violation;
• actions to be taken by the tax inspectorate and the payer upon detection of such an error.

Let us present examples of intradocumentary control ratios for insurance premiums:

Control ratios (Letter of the Federal Tax Service of June 30, 2017 No. BS-4-11 / [email protected]) inter-documentary reconciliations are also provided, i.e., checking the Calculation with form 6-NDFL, as well as with information from the FSS.

So, for example, the control ratios of 6-NDFL and insurance premiums are as follows:

By the way, the FSS has released its control ratios for the calculation of insurance premiums (Letter of the FSS of the Russian Federation dated 06/15/2017 N 02-09-11 / 04-03-13313).

Control ratios: innovations-2018

From 01/01/2018, the calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains inaccurate personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to the OPS (based on a base not exceeding the limit value) in sections 3 for all employees is not equal to the amount of contributions to the OPS for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

These amendments should be borne in mind when preparing and submitting the calculation for 2017.
Taking into account the innovations, the Federal Tax Service has finalized the functionality of the program for preparing tax documents and financial statements and calculations for insurance premiums "Legal taxpayer", and also developed additional control ratios for checking the RSV (

Viewed on the public services portal information about the state of the ILS of the insured person in new edition(with coefficients, experience, salary; there is more information now than is posted in personal account on the PF website). I don’t understand why, starting from 2010, the amount of accrued insurance premiums is not taken into account in the SETTLEMENT PENSION CAPITAL? The difference is from 20-35 percent downward, and for everyone who watched. Why, with what? The difference goes to parasites, other social pensions? PS: The employer transfers the amount of insurance premiums in full and on time (I know this 100% due to my duties)

I duplicate the text of the letter (conversation):
I looked through the information on the state of the ILS of the insured person in the new edition on the public services portal (with coefficients, length of service, salary; now there is more information than posted in the personal account on the website of the Pension Fund of the Russian Federation). I don’t understand why, starting from 2010, the amount of accrued insurance premiums is not taken into account in the SETTLEMENT PENSION CAPITAL? The difference is from 20-35 percent downward, and for everyone who watched. Why, with what? The difference goes to parasites, other social pensions? PS : The employer transfers the amount of insurance premiums in full and on time (I know this 100% due to my duties).

Since 2010, the procedure for calculating insurance premiums has changed. The UST, the unified social tax, was abolished.
Until 2010, both contributions and UST were paid in federal budget, which was then transferred to the FIU, then the UST was canceled and everyone was called contributions, but personal accounts began to credit only part of the contributions. At first, these parts did not have an independent name, then (since 2012) they were called the individual part and the solidary part of the insurance premium rate.
That is, employers always paid money to the Pension Fund that was not reflected in personal accounts: until 2010, this money was called the UST, in 2010-2011 it was part of the insurance premiums without a name, since 2012 they were called the "solidarity part of the insurance premium tariff."
This money was used to pay the basic part of the pension / fixed basic amount, as well as to the costs of the PFR.

Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in Russian Federation"
Article 3. Basic concepts used in this Federal Law
...
joint and several part of the rate of insurance premiums - part of insurance premiums for compulsory pension insurance, intended to be formed in accordance with the federal law on the budget pension fund Russian Federation Money in order to make a fixed payment to the insurance pension, payment of social benefits for the burial of deceased pensioners who were not subject to mandatory social insurance in case of temporary disability and in connection with motherhood on the day of death, and for other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance, not related to the formation of funds intended for payment funded pension and other payments from the funds pension savings established by the legislation of the Russian Federation;
(the paragraph was introduced by Federal Law No. 379-FZ of December 3, 2011, as amended by federal law dated 21.07.2014 N 216-FZ)
individual part of the insurance premium rate - a part of insurance premiums for compulsory pension insurance, intended for the formation of funds and pension rights of the insured person, accounted for on his individual personal account, including for the purpose of determining the size of the insurance pension (excluding a fixed payment to the insurance pension) , funded pension and other payments at the expense of pension savings, established by the legislation of the Russian Federation.

With the help of the calculators on this site, everyone can calculate their contribution to the "special need". Examples, so that everything is clear, I transfer to cinematography. "Moscow does not believe in tears-2015". I rejuvenate Katerina Tikhomirova so that she retires in January 2002 according to 173 FZ. (Director, contributions to the PFR 28% from 100,000 = per year). Girlfriends also, for example, retired in 2002. Katerina - maximum pension: 0.75 (for 40 years of service, assuming that in the difficult 50s she began her seniority at 15) * "very big salary, but not more than 1.2 from a very small " / average, with which, in the conditions of lawlessness, some honest people still transferred a contribution to the Pension Fund * 1671 (this is the term, it is called "average salary for the III quarter of 2001 to increase and calculate a pension") = approximately 13500 in 2015. Tonya is an average painter with average salary, also with COP = 0.75, also - ~ 13500. Luda back and forth - earned even less. And Rudik (Rudolf, Rodion) knew where the freebie was. 6 years, until he sat down, had to work, but in 1989 - amnestied: further entrepreneur: cooperative, LLC, OJSC, friends in the Duma, income from shares is not subject to insurance contributions ..., Oh, small (~ 6000) Rudikova minimum pension , pay him! - Accepted for execution. Oh, Katya and Tonka got so drunk at Tonka's dacha that it's time to impose taxes and fees on them in such a way as to survive and not dream!!!
I give the script to any brave!
How much does it cost to win a complaint to the Constitutional Court? (sorry, I'm a mathematician).

PF replied to me:

"According to Law No. 212-FZ, in 2012-2013 the self-employed population, including individual entrepreneurs, pays insurance premiums for mandatory pension insurance at the rate of 26%, of which 16% is the individual part of the insurance premium rate (part of the insurance premiums for mandatory pension insurance, intended for the formation of funds and pension rights of the insured person, accounted for on his individual personal account) and 10% - the solidary part of the insurance contribution rate (intended for a fixed payment to the insurance pension for current pensioners, payment of social benefits for the burial of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with motherhood on the day of death).

• Using the formula (minimum wage) x (%) x (12 months), you can calculate the amount of insurance premiums payable to the Pension Fund in 2012, taking into account the fact that from January 1, 2012 (minimum wage) is 4611 rubles per month:

1MMIC * 26% * 12 \u003d 4611.00 * 26% * 12 \u003d 14386.32 rubles, of which 8853.12 rubles were allocated to an individual personal account. (4611 * 16% * 12), and 10% - 5533.20 rubles. (4611*10%*12) - solidary part of the tariff.

• From January 1, 2013, the minimum wage is 5205 rubles per month and the calculation of the amount of insurance premiums for 2013 is made from 2 minimum wages:

2MROT * 26% * 12 \u003d 10410.00 * 26% * 12 \u003d 32479.20 rubles, respectively 16% - 19987.20 rubles. - falls on your personal account, and 10% - the solidary part of the tariff.

In this way, there are no violations in the distribution of insurance premiums to your individual personal account."

THOSE. IP transferred for 2012 - 14386.32, they took into account the pension - 8853.12 rubles;

In the article. In the same place, an algorithm for calculating the PC based on accrued(and not recorded on the ILS) insurance premiums.
Not so long ago, both the website of the State Services and the LC changed the form "Notice of the state of the ILS" (form SZI-6), where they began to indicate in two parallel columns both the funds accrued and accounted for the ILS (the columns "accrued" and " taken into account in the estimated pension capital"). Previously, this was not the case and they gave out generally incomprehensible to people.
The calculator uses data on accrued contributions (i.e. transferred by the employer to the PFRF). He recalculates the accrued amounts into those recorded on the ILS.
Regarding your assessments of the PFRF - we share completely.

Sincerely.
45-90

The IFTS does not accept the calculation of insurance premiums due to the fact that the amount of accrued contributions to the PF (22%) for employees does not coincide with the calculation of contributions at a rate of 22% of the total payroll. Mismatch by 0=01 in the 3rd month of the quarter due to rounding. How to be in this case?

Answer

First of all, make sure that the total amount of calculated contributions for compulsory pension insurance (CPI) as a whole for the payer for each month from a base not exceeding the limit value (line 061 of subsection 1.1 of Appendix 1) is equal to the sum of calculated contributions to CPI for the corresponding month from base, not exceeding the limit value, for all individuals (lines 240 of subsection 3.2.1; see table, block 1).

If an enterprise pays contributions to the OPS at additional tariffs, then one more equality must be fulfilled (see Table, block 2). The total amount of calculated additional tariff contributions for the payer as a whole for each month (lines 050 in subsections 1.3.1 and 1.3.2) must be identical to the amount of additional tariff contributions for each month for all individuals (lines 290 of subsection 3.2.2).

If the equalities are not met, then the Federal Tax Service no later than the next day after receiving the calculation (or within 10 days if the calculation was submitted on paper) sends a notification to the payer that the calculation has not been submitted.

It will also be considered that the calculation has not been submitted if, when reconciling the personalized information (lines 070-100 of subsection 3.1) with the base of the subsystem "Centralized accounting of taxpayers", a discrepancy between SNILS and full name is revealed individual. To avoid such errors, enter the data in section 3 directly from insurance certificate(or its scanned copies). Better yet, check the full name and SNILS of individuals with the FIU in advance. Failure to comply with other control ratios, which are indicated in the letter of the Federal Tax Service, cannot serve as a reason for refusing to accept the calculation.

Why the FTS will require clarification

The remaining indicators are verified after the calculation is accepted. However, if some control ratios are not met, tax authority send the payer a request for clarification. Upon receiving such a request, you must send an acceptance receipt within six business days, and within the next five business days, clarify discrepancies or correct the calculation.

Clarifications or corrections will be required in the following cases:

• The amounts of insurance premiums for all types of insurance specified in Section 1 are not equal to the sum of premiums for all applicable tariffs specified in Appendix 1 of Section 1 (see Table, block 3).
• The amount of payments and other remunerations in subsection 1.1 of Appendix 1 of Section 1 is not equal to the sum of payments in lines 210 of all subsections 3.2.1 (see Table, block 4).
• The base that does not exceed the limit value (lines 050-051 of subsection 1.1 of Appendix 1) differs from the base on which the contributions to the TSO are accrued and which is obtained by summing up all lines 220 of subsection 3.2.1 (see Table, block 4).
• The values ​​of line 060 in all columns are not equal to the sum of the values ​​of lines 061 and 062.
• Payments, base and contributions in column 2 "Total" (for the last three months) are not equal to the sum of columns 3, 4, 5 (1st month + 2nd month + 3rd month; see table, block 5) .

The Federal Tax Service will also check that the limit value is not exceeded for each individual, that is, that the amount in line 220 on an accrual basis from the beginning of the year is not more than 876,000 ₽. In the form itself, amounts from the beginning of the year are not reflected, therefore, starting from half a year, the Federal Tax Service will use the indicator for the previous reporting period from its base to calculate the limit value.

Starting from the first half of the year, the Federal Tax Service will check the cumulative total and other indicators. So, in all subsections of Appendix 1 and in Appendixes 2 and 8-10, the value of column 1 “Total from the beginning of the billing period” should be equal to the sum of the indicator of column 1 for previous period(stored in the database of the Federal Tax Service) and the values ​​of column 2 "Total" (for the last three months of the reporting period).

Table. Control ratios in the calculation of insurance premiums (letter of the Federal Tax Service )

Accountants complain that the ERSV for 2017 is not accepted by the tax authorities. Calculations don't go through new control ratios which have been installed since January 1, 2018.

Judging by the letters to our editorial office, the problem is widespread. Basically, the problems relate to rounding the amount to kopecks, different accounting programs rounded differently. In addition, refusals come due to incorrect indication of contribution rate codes.

Details

The tax program will generate an error if you incorrectly rounded contributions, applied the wrong rate, or entered the wrong insured person code on line 200.

Another common mistake is the wrong way to calculate contributions. Some accountants calculate monthly contributions using the formula:

The calculation according to this formula is valid only for one month in which the employee got a job. In other cases, if you multiply the base of a particular month by the tariff, the amount of contributions may differ by a penny from the contributions that are calculated according to the rules of the Tax Code. The difference will appear among those simplistic people who consider pension contributions according to general tariff 22 percent (see example 1).

Example. Correct and incorrect calculation of contributions

The organization on the simplified tax system considers pension contributions at the general rate (22%). The employee's income for January - November - 138,848.39 rubles, for December - 19,800.85 rubles.

Total for the year - 158,649.24 rubles. (138,848.39 + 19,800.85). From January to November, the accountant accrued contributions - 30,546.65 rubles. (138,848.39 rubles × 22%). Let's calculate the fees for December.

Correct calculation. Contributions for December = 4356.18 rubles. (158,649.24 rubles × 22% - 30,546.65 rubles).

Wrong calculation. Contributions = 4356.19 rubles. (19,800.85 rubles × 22%).

To avoid such discrepancies, consider contributions according to the rules of the Tax Code. That is, you multiply the base from the beginning of the year by the tariff and subtract the contributions that were calculated from the beginning of the year to the previous month. Then there will be no penny differences

How to check

The inspectors will check the annual calculation according to 30 new formulas from the letter of December 29, 2017 No. GD-4-11 / [email protected]

Thirty new tax formulas have already been cited in another letter dated 12/13/2017 No. GD-4-11 / [email protected] But from this clarification it was not clear what result the program would give if not only payments, base and contributions did not match, but also other indicators. For example, codes of reporting periods on the cover page and in section 3. Suppose a company submits a report for the year, put code 34 on the cover page, and code 33 in section 3. It became clear from the new letter that in this case the inspectors would also not accept ERSV .

Test

The correct answers can be found in the articles: