Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

• IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
• V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
• VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
• VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation"
• XI. The procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation
• XII. The procedure for filling out Appendix No. 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 of the calculation
• XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
• XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 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 study for activities carried out in student squad (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation

Has the new form for calculating insurance premiums been approved or not for submitting annual reports for the 4th quarter of 2017? If yes, should I fill out the old or new form? What has changed in the payment form? Will they accept the annual calculation for 2017 on the old form? Have they provided a new format for submitting electronic payments? We will answer such questions and tell you which form to download to generate a report.

When to submit payments for the 4th quarter of 2017

In 2017, taxpayers submitted calculations within the following deadlines:

• for the first quarter - no later than May 2 (April 30 is a day off, and May 1 is a holiday);
• for six months - no later than July 31 (July 30 is a day off);
• for nine months - no later than October 30.

How to reduce the fine if you are late

If you don’t have time to submit your contribution report for 2017, it’s better to pay off the arrears. Then the tax authorities will issue a minimal fine for late reporting.

You submit your calculation of insurance premiums for 2017 no later than January 30, 2018. If you are late by even one day, officials will fine you 5 percent of the premiums for 2017 that you did not manage to pay by January 30, for each full and partial month of delay. And if you have no debt on contributions, the tax authorities will charge a minimum fine of 1000 rubles. (Clause 1 of Article 119 of the Tax Code).

You have two weeks from January 15 to January 30 to pay the arrears if you are late with your report. Then the fine will be minimal. Reason: letter of the Federal Tax Service dated November 9, 2017 No. GD-4-11/22730.

The usual form for calculating insurance premiums

In 2017, organizations and individual entrepreneurs (insurers) submitted calculations, the form of which was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same document contains an electronic format and a procedure for filling out the form.

Accountants began using the specified form with reporting for the 1st quarter of 2017. Cm. " ". Is it possible to submit it in 2018 when submitting the calculation for the 4th quarter of 2017? Or should the annual calculation for 2017 be submitted using a new form?

A new payment form for 2018 is ready

Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2018. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.

However, the draft provides that the new order will come into force on January 1, 2018 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2018.

Thus, you need to report for the 4th quarter of 2017 using the old DAM form. Also, when submitting the annual calculation for 2017, the previous format for submitting electronic calculations is used. The new form must be used starting with reporting for the 1st quarter of 2018. It must be submitted no later than May 3, 2018. Cm. " ".

Consider new reference ratios

Keep in mind that the calculation of insurance premiums for the 4th quarter of 2017 must be completed taking into account the new control ratios. Cm. " ". The amendments expand the list of grounds for the tax authority to recognize the calculation of insurance premiums as unsubmitted.

Important: already when submitting the calculation for the 4th quarter of 2017, the tax authorities will have more reasons for not accepting the calculation using the old form. In para. 2 clause 7 art. 431 of the Tax Code of the Russian Federation, new conditions have been added for recognizing the calculation of insurance premiums as not submitted. It is stipulated that errors should not be made in the following indicators of Section 3 for each individual:

• 210 – the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
• 220 – the base for calculating pension contributions within the limit for the same months;
• 240 – the amount of calculated pension contributions within the limit for the same months;
• 250 – totals for columns 210, 220 and 240;
• 280 – the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
• 290 – the amount of calculated pension contributions at the additional tariff for the same months;
• 300 – totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

Calculation of insurance premiums 2017 - assistance in filling out reports

Calculation of insurance premiums - accountant services in filling out a new form. Declarations. Qualified assistance from a specialist from the Peterbukh company. Preparation and submission of reports for the 1st quarter of 2017 in St. Petersburg (SPb) and Leningrad region.Download the insurance premium calculation form in PDF format. Example and sample filling.

In 2017, for the first time, policyholders will have to submit reports on insurance premiums by 05/02/2017. Is it necessary zero calculation how to reflect sick leave and reimbursement of benefits from the Social Insurance Fund? Answers to these and other questions.

Procedure for submitting calculations for insurance premiums

Unified calculation of insurance premiums to the tax office (FTS) is submitted once every three months: based on the results of the 1st quarter, half year, 9 months and year. Report submission deadline- the last day of the month following the reporting period (April 30). Due to the May holidays, taking into account weekends, the period for sending documents is shifted.

Submit declaration, reporting can be done in two ways:

• electronic, if the number of employees is 26 or more people;
• on paper with no more than 25 people.

If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service the title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The remaining sheets are filled out in the presence of certain circumstances (payment of benefits from the Social Insurance Fund, contributions at an additional tariff, etc.).

How to reflect employees who are on maternity leave or vacation

In the insurance premium reporting form data for all insured persons should be reflected. In accordance with the laws, employees on maternity leave, leave at their own expense (without pay) and parental leave are insured persons, so they must also be included in calculation of insurance premiums.

Section 3 of the calculation must be completed by payers for all insured persons for the last three months of the billing (reporting) period (clause 22.1 of the Procedure for filling out the calculation).

If the employee was on leave without pay during the entire reporting period, section 3 must be completed, but section 3.2 is not completed. This follows from paragraph 22.2 Procedure for filling out the calculation.

How to reflect sick leave in reporting on insurance premiums

The amount of accrued sick leave benefits in the form you need to reflect in line 070 of Appendix 2 calculations for insurance premiums. The corresponding columns reflect the amounts of expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity. Indicated 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 month of the last three months of the billing (reporting) period, respectively.

Also to the policyholder you must specify in field 001 of Appendix 2, an indication of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

Signs of insurance payments

• direct 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 to the insured person. That is, the status “1” is assigned when the company participates in the FSS pilot project
• credit insurance payment system 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 payer. This status is assigned when the policyholder independently accrues sick leave and it is offset against accrued premiums.

How to reflect a refund from the Social Insurance Fund

In the new form of calculation/reporting of insurance premiums the policyholder needs reflect the amount of reimbursement from the Social Insurance Fund(if any). According to the Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@, the amounts of the payer’s expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected in line 080 of Appendix 2 of Section 1 of the calculation .

Because new calculation of insurance premiums rented from 2017, it is logical to assume that benefits paid in the current year for periods before 2017 are not included in the calculation. Procedure for filling out reports(clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the Social Insurance Fund:

• from the beginning of the billing period - from 01/01/2017;
• for the last three months of the reporting (calculation) period;
• for each of the last three months of the reporting (calculation) period.

If in the 1st quarter of 2017 The company's current account received compensation for benefits for 2016; it is better to clarify the procedure for reflecting such payments with the Federal Tax Service.

Zero settlement on insurance premiums

If the payer of insurance premiums does not conduct business in a specific reporting period and does not make payments to individuals, he is obliged submit zero reporting on insurance premiums to the tax office.

Thus, the policyholder declares that there are no payments to individuals and that there are no insurance premiums.
Failure to submit zero reporting is subject to a fine of 1,000 rubles. The Russian Ministry of Finance warned about this in a letter dated March 24, 2017 No. 03-15-07/17273.

It is necessary to fill out as part of the zero report title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1. If the company has employees, but no payments were made to them during the reporting period, you must also fill out section 3. Zero calculation for insurance premiums for the 1st quarter of 2017 must be passed until May 2 .

Calculation of insurance premiums for individual entrepreneurs without employees

Already on January 1, 2018, quite a few changes to tax and accounting legislation came into force, which we discussed in ours. The changes also affected insurance premiums, namely, the form of the single calculation and the procedure for filling it out were changed. An example of filling out the calculation of insurance premiums for 2018 can be found in this article.

In 2018, there is a list of those who must form and submit calculations for fear. contributions remained unchanged:

• Firms in which employees work in accordance with employment contracts and receive income;
• Companies in which employees work in accordance with the GPA;
• Branches of companies that have hired personnel working under labor agreements or GPC agreements;
• Private businessmen operating with hired staff;
• Farms that use hired labor in their activities.

Changes in the payment form in 2018

The form of a single calculation for insurance premiums 2018 has been changed. An absolutely new form was not developed. It’s just that the current form was slightly adjusted and supplemented with new columns.

Let's look at what exactly has changed in the single calculation form for insurance premiums:

Second application, in which the amounts of contributions for mandatory social services are calculated. insurance

The lines (from 051 to 054) that relate to payments have been completely removed:

• Employees of pharmacies and pharmaceutical companies;
• Citizens on the patent system;
• For foreigners;
• Ship crews.

Also, the following columns will be added to this application:

• Code value of the payer's tariff;
• The number of employees on whose income contributions were accrued.

Third section

There were two changes to this section of the calculation of insurance premiums in 2018:

1. The line that indicated the place of residence of a citizen (who is not a private businessman) in Russia has been removed.
2. A column has appeared in which the type of adjustment is indicated.

Third and fourth applications

Participants in the FSS pilot project will not need to complete these applications, except for:

• Project members who became such during the reporting period;
• Companies that are located in the region that became a member of the project during the reporting period.

New form for calculating insurance premiums 2018 is given below:

Filling out the calculation

Since the form of calculation of insurance premiums has not changed that much, the procedure for filling out calculations for insurance premiums 2018 remains the same:

1. The calculation must be completed using the cumulative total method from the beginning of the year.
2. You must fill out the document very carefully, since making corrections to it using corrective means is not allowed.
3. Indicators must be entered in lines starting from the first cell.
4. When filling, you can use blue, black or purple pens.
5. All pages must be numbered in order, even if there is no information on a page.
6. In the absence of verbal data, dashes are placed in empty cells, and in the absence of numerical data, zeros are placed.

Sample filling

Other changes to insurance premiums

Let's look at some more changes in terms of insurance premiums:

1. Some companies under the simplified tax system must now calculate a share of income to take advantage of the reduced premium rate. This amendment adjusted the principles for calculating the share of income to recognize the company's main activity. The amount of such income, as before, must be divided by the total amount of income received. However, now the total amount of income must include those that do not form the tax base.
2. Contributions from private entrepreneurs are no longer related to the minimum wage and tariff rate. Now the legislation has established specific amounts of contributions:

• If your income is less than 300 thousand rubles, contributions for pension insurance will be 26,545 rubles, and for medical insurance – 5,840 rubles;

If your income for the year is more than 300 thousand rubles, you will need to make additional deductions in the amount of 1%.

Since 2017, insurance premiums (except for contributions for injuries) are administered by tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums 2018/2019: reporting composition

The calculation of insurance premiums consists of a title page and three sections:

• Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes calculations for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
• Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).

Employers (who are not heads of peasant farms) must submit:

Unified calculation of insurance premiums 2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. We will focus on the general requirements for filling out this calculation:

• When filling out the calculation, you must use black/violet/blue ink;
• text fields are filled in printed capital letters. If the calculation is prepared on a computer and then printed, then when filling out the calculation you must use Courier New font 16-18 points;
• Calculation pages must be numbered consecutively, starting with the title page. The page number is written as follows: for example, “001” for the first page, “025” for the twenty-fifth;
• fields are filled in from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative/sum indicator, “0” is entered in the corresponding field; in other cases, a dash is entered.

When filling out the calculation and preparing it for delivery, the following is prohibited:

• correction of calculation errors by means of a corrective or similar means;
• double-sided printing of calculations;
• fastening sheets leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, reporting/tax period code. And, as practice shows, accountants have difficulty entering certain codes. Therefore, we have dedicated codes indicated in the unified calculation of insurance premiums.

Unified calculation: reporting and billing periods

The reporting periods are the first quarter, half a year and 9 months, and the billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a single calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting/billing period (Clause 7, Article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted within the following deadlines:

In what form should a unified calculation of insurance premiums be presented in 2019?

Employers whose average number of individuals in whose favor payments were made for the previous reporting/settlement period exceeds 25 people are required to submit a unified calculation of insurance premiums in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• submitting the payment in person to the Federal Tax Service (this can be done by the head of the organization/individual entrepreneur or another person with the appropriate power of attorney);
• by sending the payment by mail with a list of the contents and notification of delivery.

Responsibility for late submission of a single calculation for insurance premiums

If you fail to submit a calculation based on the results of the reporting periods or year on time, the fine will be 5% of the amount of insurance premiums not paid on time, subject to payment/additional payment based on this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for late submission of calculations, tax authorities can not only impose a fine on the policyholder, but also block bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).

The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.

As for section 3, it is included in the updated calculation only in relation to those insured persons whose information is corrected/added.

Which calculation is considered not presented?

The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• section 3 contains false 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 will 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 mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If an organization has separate divisions vested with the authority to pay income to employees/other individuals, then these OPs must submit calculations for insurance premiums to the Federal Tax Service at their location (clause 7 of Article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the separate division has a separate balance sheet and its own current account.

Keep in mind that the OP has been vested with the above powers, it is necessary to inform the tax authorities (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated September 14, 2016 No. BS-4-11/17201, Letter of the Ministry of Finance dated 05/05/2017 No. 03-15-06/27777). The organization has a month to do this from the date the OP is vested with the appropriate powers.

You can read more about filling out insurance premium calculations.