You need to report insurance premiums in 2017 to the Federal Tax Service, and not to extra-budgetary funds. Tax authorities have developed a new calculation form that replaces the previous 4-FSS and RSV-1 calculations; it must be applied starting with reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.

Read more about the new form, as well as the procedure for filling it out with an example, in this article.

The procedure for submitting the calculation of insurance premiums in 2017

Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.

With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that now the date for submitting the calculation of premiums from 2017 is the same for all policyholders, regardless of the method of submitting the calculation.

Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount of Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.

How to fill out the Calculation of insurance premiums in 2017

The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. All policyholders are required to submit the following parts of the Calculation:

• Title page,
• Section 1, containing summary data on insurance premiums payable to the budget,
• Subsection 1.1 of Appendix No. 1 of Section 1 – calculation of pension contributions,
• Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
• Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
• Section 3 – personalized information about insured persons.

The remaining subsections and annexes are presented if there is data to fill them out.

The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

Alfa LLC accrued in the 1st quarter of 2017 insurance premiums from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.

Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:

Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.

The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.

The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.

It will be more convenient to fill out the sections for calculating insurance premiums in 2017, the example of which we are considering, in the following sequence:

• First, let's fill in personalized information in section 3. This section is completed for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
• The next step is to fill out subsection 1.1 of appendix 1 of section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
• Next, fill in subsection 1.2 of appendix 1 of section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for health insurance are reflected only in this section of the Calculation.
• Social insurance premiums are calculated in appendix 2 section 1. If there were social insurance expenses (sick leave, benefits) during the billing period, then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 should be filled in. In our example, there were no such expenses, so Appendix 3 is not fill it out.
• Having completed the sections for each type of contribution, fill in the last summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, so in our example the codes for 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
• In conclusion, we number all completed Calculation sheets and indicate their number in a special line on the Title Page. Under each section we will put the signature of the head and the date.

Unified calculation of insurance premiums. Sample filling

Section 1. Free data on 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.

Section 3. Personalized information about insured persons.

The deadline for submitting a single calculation of contributions to the Federal Tax Service has been established - up to and including the 30th day of the month following the reporting period.

Submission deadlines for 2017:

• for 1 sq. — 05/02/17 (due to April 30 falling on a day off);
• for the half year - 07/31/17 (due to July 30 falling on a day off);
• in 9 months — 10.30.17;
• for 2017 — 01/30/18.

These deadlines are the same for both paper and electronic formats.

Payment of contributions in 2017 must be made according to the new BCC to the Federal Tax Service - details.

Forms RSV-1 and 4-FSS, valid until the end of 2016, are filled out for the last time when submitting reports on insurance premiums for 2016. Then they become invalid.

To submit reports on contributions for injuries, starting from the 1st quarter of 2017, you will need to submit an updated form 4-FSS to the Social Insurance Fund, which only contains sheets for indicating information about these contributions.

Unified calculation form for insurance premiums

The new report form for submission to the Federal Tax Service can be found in Appendix 1 to the above order.

The unified calculation has the form according to KND 1151111 and is presented:

• page 1 — title page;
• page 2 - information about an individual, not an individual entrepreneur, who uses hired labor is filled in;
• pp. 3 and 4 - section 1 - summary data for the period on the amounts of contributions indicating the corresponding BCCs subject to payment to the Federal Tax Service, broken down into pension (including additional contributions are shown separately), health insurance, and social insurance;
• page 5 - subsection 1.1 to appendix 1 to section 1, pension contributions are considered - by analogy with DAM-1;
• p.6 - subsection 1.2 to Appendix 1 are considered medical contributions;
• page 7 - subsection 1.3.1 to appendix 1 calculation of additional pension contributions paid without special assessment;
• page 8 - subsection 1.3.2 to appendix 1 calculation of additional contributions to compulsory pension insurance, paid according to a special assessment;
• page 9 - subsection 1.4 to appendix 1 calculation of additional social contributions for miners, pilots;
• pp. 10-11 - appendix 2 to section 1 - calculation of contributions for disability and maternity - by analogy with 4-FSS;
• page 12 - appendix 3 to section 1 - expenses under OSS for the payment of benefits;
• pp. 13-14 - appendix 4 to section 1 - payments from the federal budget to persons affected by the Chernobyl disaster;
• pp. 15-18 - appendices 5, 6 and 7, 8, 9 to section 1 - filled out by payers of contributions at reduced rates;
• pp. 19-20 - appendix 10 to section 1 - filled out by payers who make payments to students for activities in student groups under employment contracts and GPC;
• page 21 - section 2 - fill out the heads of peasant farms on the amounts of contributions to compulsory health insurance and compulsory medical insurance paid for themselves;
• page 22 - appendix 1 to section 2 - calculation of the amounts specified in section 2;
• p.23-24 - section 3 personalized data about employees.

Those sheets of the insurance premium calculation form to which the payer is related are filled out.

The contents of the sheets are similar to the forms RSV-1 and 4-FSS. In addition, the content of the report also includes RSV-2 indicators.

In general, the calculation form for insurance premiums to the Federal Tax Service consists of three large sections:

• the first shows data on insurance premiums for employees, including at reduced rates;
• in the second - information and calculation of peasant farm contributions;
• in the third - personalized data.

Sample of filling out the calculation of insurance premiums for the 1st quarter of 2017

When filling out the calculation form, you need to decide what information needs to be reflected in the report, whether you have the right to apply reduced tariffs, or whether there is an obligation to pay additional pension contributions for certain categories of employees.

If the payer does not pay additional contributions to compulsory health insurance, is not entitled to reduced tariffs and is not a peasant farm or individuals without the formation of an individual entrepreneur hiring workers, then the following sheets of a single calculation must be filled out in the form:

• title page;
• Section 1 - the final amounts of contributions payable for various BCCs are presented;
• appendices 1.1 and 1.2 to it according to the GPA;
• Appendix 2 to it on compulsory medical insurance;
• Appendix 3 to it - when paying benefits in connection with maternity and sick leave;
• section 3 - personalized data is filled in for all insured employees for the last three months of the period. A separate section 3 must be completed for each insured person.

When filling out the calculation for the 1st quarter, you do not need to provide personalized information.

If an organization or individual entrepreneur has employees who work in harmful or dangerous conditions, in respect of whom the payment of additional pension contributions is required, then in the calculation for the 1st quarter of 2017, you need to fill out either subsection 1.3.1 or 1.3.2 to appendix 1.

If you have the right to reduced tariffs according to the norms of the Tax Code of the Russian Federation, then one of the appendices from 5 to 9-1 to the first section can be filled out.

Below is a sample of filling out the calculation of insurance contributions to the Federal Tax Service for the 1st quarter of 2017. The completed form for the 1st quarter must be submitted by May 2, 2017 inclusive.

When filling out the calculation form, you must follow the filling procedure attached to the order of the Federal Tax Service.

The completed sample is presented for the payer of insurance premiums at basic rates, which is located on the OSN.

Making a calculation

Calculation of insurance premiums to the Federal Tax Service 2017 download the form for free in excel format -

Form for KND 1151111 (form for calculating insurance premiums)

Form for KND 1151111 (form for calculating insurance premiums)

Source/official document: Order of the Federal Tax Service No. 44141 of October 10, 2016
Where to submit: Federal Tax Service
Penalty for late submission: for late payment, a fine of five percent of the amount of contributions that must be paid or additionally paid based on calculation will be charged

Document's name: Calculation of insurance premiums (form according to KND 1151111)
Format:.xls
Size: 552 kb

The calculation form for insurance premiums under KND 1151111 is a report that is required to be submitted to the tax office. The report was approved in the Order of the Russian Tax Service under number 44141 dated October 10, 2016. The order discusses in detail how to correctly fill out the form, and attaches tables along with codes to enter them into the calculation fields. You can download the free form for KND 1151111 below.

The order became effective in the country on January 1, 2017. The new report replaced the previous 4-FSS and . As a result, the new form is larger in volume than the previous ones - it has twenty-four sheets.

The form is clear and uncomplicated. It contains sheets that reflect various information: about the income of individuals; about compulsory medical insurance, compulsory health insurance, compulsory health insurance contributions; about the possibility of using reduced rates to accrued contributions, and so on.

The deadline for downloading the form for KND 1151111 and submitting the form is the 30th day of the month following the reporting period, regardless of the method according to which the calculation is submitted. According to the law, the report must be provided for the third, sixth and ninth months (billing periods) and for twelve months (reporting period).

Heads of farm (peasant) households need to download the KND 1151111 form in Excel and submit a report to the tax office at their place of registration every year before January 30 of the calendar year that follows the expired reporting period.

Inspectors may impose a fine for errors in the report - five percent of the amount of insurance premiums payable. For late payments, a fine of five percent of the amount of contributions that must be paid or additionally paid based on calculation will also be charged. In this case, the total amount of penalties cannot be more than thirty percent of the amount of contributions and less than a thousand rubles.

The calculation of insurance premiums in 2017 is regulated by Chapter 34 of the Tax Code of the Russian Federation. The limits have changed, but the tariffs have not. Companies will submit new calculations for contributions to the Federal Tax Service. For an example of filling out a new calculation, see our page.

Insurance premiums in 2017: payers, object, tax base

Payers. Insurance premiums in 2017 are charged to organizations that pay benefits to citizens, as well as individual entrepreneurs. Full list payers - in Article 419 of the Tax Code of the Russian Federation.

An object. Insurance premiums are levied on payments to citizens insured in the system of compulsory pension, social and health insurance. We are talking about rewards:

• within the framework of labor relations and under civil law contracts, the subject of which is the performance of work and the provision of services;
• under copyright contracts in favor of the authors of works;
• under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

Not recognized as an object of taxation:

• payments under the GPA, according to which ownership or property rights are transferred to the customer;
• payments under contracts related to the transfer of property (property rights) for use;
• remuneration to foreigners and stateless persons who work in a separate unit abroad under an employment contract, perform work or provide services under the GPA on the territory of a foreign state.

The following are not subject to insurance premiums:

• compulsory social insurance benefits;
• compensation for expenses in connection with the performance of labor duties (performing work, providing services under the GPA), daily allowances within the limit and business trip expenses, expenses for professional training and advanced training, compensation related to dismissal (within the limit), except for compensation for unused vacation , etc.;
• financial assistance within 4000 rubles. per year, one-time financial assistance in connection with the birth of a child (if certain conditions and within the limit), in connection with natural disasters, etc.;
• contributions for compulsory insurance of employees, under voluntary personal insurance contracts and for the provision of medical services (there are special requirements for contracts), under non-state pension agreements and for the formation of additional pension savings (no more than 12,000 rubles per year for each employee);
• the cost of travel to the place of vacation and back (the cost of baggage transportation) for employees of “special” regions;
• tuition fees for employees in basic professional educational programs and additional professional programs;
• payments to temporarily staying foreigners when they are not considered insured under a specific type of compulsory social insurance.

The base for calculating contributions in case of disability and in connection with maternity also does not include benefits under the GPA.

The full list of non-taxable payments is in Article 422 of the Tax Code of the Russian Federation.

Taxable base counted every month:

• separately for each employee;
• cumulative total since the beginning of the year.

Only payments exempt from insurance premiums are not taken into account.

The maximum tax base is established:

• for contributions to compulsory pension insurance. Payments from above-limit payments are lower (this rule does not apply to contributions for additional tariffs);
• for contributions in case of disability and in connection with maternity. Contributions are not charged for payments above the limit.

In cases where payments are made in kind in the form of goods (works, services) or property, the taxable base is the market value including VAT and excise taxes (minus the cost paid by the citizen).

Insurance premium rates in 2017

Basic tariffs for insurance premiums in 2017 will be the same as in 2016 (see table below).

Reduced insurance premium rates for 2017 installed:

• for companies on the simplified tax system with a preferential type of activity, pharmacy organizations on imputation, imputed individual entrepreneurs with a license for pharmaceutical activities, charitable organizations, individual entrepreneurs on the patent system. All of them will only pay contributions to pension insurance at a rate of 20 percent (simplified - until income for the year exceeds 79 million rubles);
• for IT companies. Contributions for pension insurance will be charged from them at a rate of 8 percent, contributions in case of disability and in connection with maternity - at a rate of 2 percent, for health insurance - at a rate of 4 percent;
• for residents of Crimea, Sevastopol, zones of advanced socio-economic development and the free port of Vladivostok. For them, the contribution rates will be: 6 percent - for pension insurance; 1.5 percent - in case of disability and in connection with maternity; 0.1 percent - for health insurance.

All beneficiaries, as well as the conditions under which companies and entrepreneurs can qualify for reduced tariffs, are in Article 427 of the Tax Code of the Russian Federation.

Additional insurance premiums Pension insurance is paid for employees who are entitled to early retirement:

• at a rate of 9 percent - from payments to employees who work underground, in hazardous environments or in hot shops (subclause 1, clause 1, article 30 of Federal Law No. 400-FZ of December 28, 2013, list No. 1, approved by resolution Cabinet of Ministers of the USSR dated January 26, 1991 No. 10);
• at a rate of 6 percent - from payments to employees performing work from subparagraphs 2–18 of paragraph 1 of Article 30 of Law No. 400-FZ.

But if the company has conducted a special assessment of working conditions, the tariffs will be lower and depend on how harmful and dangerous the work is recognized.

Contribution rates for pension, social and health insurance - 2017

Income, which is subject to insurance premiums, arises on the day when the company (IP) accrues payments to citizens. However, the calculation of insurance premiums in 2017 must be done based on the results of the calendar month. The formula is:

Example. Calculation of insurance premiums in 2017 (the maximum base has been exceeded)

For the period from January to September 2017, the general director of the company received 750,000 rubles. For October he was credited with 130,000 rubles. As a result, his income since the beginning of the year (750,000 + 130,000 = 880,000 rubles) exceeded 755,000 rubles. (by 125,000 rubles), and 876,000 rubles. (for 4000 rubles). This means that the company’s accountant must accrue contributions to the Social Insurance Fund for October only from 5,000 rubles. (755,000 - 750,000), and in the Pension Fund - at a rate of 22 percent from 126,000 rubles. (876,000 - 750,000) and at a rate of 10 percent on the remaining 4,000 rubles. (880,000 – 876,000). And contributions to medical insurance and injuries must be calculated from the entire salary.

Insurance premiums in case of temporary disability and in connection with maternity can be reduced by benefits paid to employees. The FSS will check the correctness of the declared expenses. Fund officials will inform not only the company, but also the tax authorities about the decision to reimburse social insurance costs. If social insurance costs exceed accrued contributions, the difference will be counted against upcoming payments for the same type of insurance.

Example. Calculation of insurance contributions in 2017 for social insurance
Zarya LLC charges insurance premiums at general rates. In January, Zarya accrued in favor of its employees:

• salary – 500,000 rubles;
• sick leave – 10,000 rubles;
• maternity benefit – 50,000 rubles.

Insurance premiums for January - 150,000 rubles. (400,000 rubles × 30%), of which contributions in case of disability and in connection with maternity – 14,500 rubles. (RUB 500,000 × 2.9%).

Social insurance expenses for January - 60,000 rubles. (RUB 10,000 + RUB 50,000). And this is more than the accrued contributions for January (60,000 rubles > 14,500 rubles). Therefore, you will not have to pay social insurance contributions for January. Another 45,500 rubles. will be credited in subsequent months.

New form of calculation for insurance premiums from 2017

After the transfer of contributions to the control of the Federal Tax Service, there will be more reporting on them. Companies will submit four reports. The table will tell you which contribution reports to submit in 2017.

Table. All reports on contributions in 2017

Report	Where to take it	When
Calculation of insurance premiums	To the Federal Tax Service	Quarterly no later than the 30th day of the following month. Due dates in 2017: - May 2 (April 30 is a day off); - July 31 (July 30 is a day off); - October 30; - January 30, 2018
Information about experience, SZV-M	To the Pension Fund	– Information about experience - every year, no later than March 1 of the following year. For the first time, information must be submitted for 2017 by March 1, 2018; – SZV-M - monthly, no later than the 15th day of the next month
4-FSS (quarterly calculation of contributions for injuries)	In the FSS	–until the 25th day of the next month (if the report is compiled electronically); – no later than the 20th (report on paper)

Insurance premium calculation form 2017 approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/511. The new calculation is quite extensive. The form has a title page and three sections. The first section is for data on accrued contributions. The second section is not filled out by all companies, but only by peasant and farm enterprises. The third section is for personalized information about insured persons.

What personal data of employees to check

Ten appendices must be filled out for the first section. They indicate contributions to the Pension Fund, Social Insurance Fund and expenses for benefits. Three applications are needed to confirm your right to a reduced contribution rate.

How to offset or reimburse benefits from the Social Insurance Fund

You will find the new form below. You can read the procedure for filling it out in the article “Calculation of insurance contributions to the Federal Tax Service 2017”. By the way, at the forum of the Glavbukh magazine, accountants discussed the new report. Your colleagues explained what was unclear in the report and found inconsistencies in the tables and lines of the form.

Method of presentation. If the average number of employees for 2016 exceeds 25 people, then the organization must submit payments for contributions electronically. Will there be a fine if the company reports on paper? Yes, the inspectorate will issue a fine of 200 rubles if the company submits a paper payment calculation for contributions instead of an electronic one (Article 119.1 of the Tax Code of the Russian Federation).

In addition, a fine is possible if the organization submits a paper payment with errors, for example in the personal data of employees. Inspectors will send the company an electronic or paper notice of errors and ask them to correct the report. To do this, the company will have five working days from the date the inspection sent the electronic notification, and ten working days from the date the paper notification was sent. If the company does not correct errors on time, the contribution calculation will be considered unsubmitted. For this, inspectors will issue a fine - 5 percent of the amount of insurance premiums payable (Article 119 of the Tax Code of the Russian Federation).

I have a question
Will tax authorities block accounts for late payments for new contributions?

Yes, they will. Amendments to Article 76 of the Tax Code are being prepared, which will give tax workers this right

Calculation of insurance premiums to the Federal Tax Service: example of filling

We will show you with an example how to fill out a new calculation with the Federal Tax Service for insurance premiums.

Example
The average number of employees of Alpha LLC for the first quarter of 2017 was five people:
– A.V. Lviv;
– A.S. Glebova;
– V.N. Zaitseva;
– A.V. Volkov;
– Yu.A. Kolesov (performs work under difficult working conditions (according to list 2, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10)).

Payments to employees in the first quarter, total / not subject to insurance contributions (RUB)

Amountsinsurance premiums,accrued in the first quarter (RUB)

IN Pension Fund RF

Lviv, total, including	57,640 (262,000 × 22%)	7,598 (262,000 × 2.9%)	13,362 (262,000 × 5.1%)
January	19,800 (90,000 × 22%)	2,610 (90,000 × 2.9%)	4,590 (90,000 × 5.1%)
February	18,040 (82,000 × 22%)	2,378 (82,000 × 2.9%)	4,182 (82,000 × 5.1%)
March	19,800 (90,000 × 22%)	2,610 (90,000 × 2.9%)	4,590 (90,000 × 5.1%)
Glebov, all, including	25,520 (116,000 × 22%)	3,364 (116,000 × 2.9%)	5,916 (116,000 × 5.1%)
January	7920 (36,000 × 22%)	1,044 (36,000 × 2.9%)	1,836 (36,000 × 5.1%)
February	8800 (40,000 × 22%)	1,160 (40,000 × 2.9%)	2040 (40,000 × 5.1%)
March	8800 (40,000 × 22%)	1,160 (40,000 × 2.9%)	2040 (40,000 × 5.1%)
Zaitsev, all, including	26,400 (120,000 × 22%)	3,480 (120,000 × 2.9%)	6,120 (120,000 × 5.1%)
January	8800 (40,000 × 22%)	1,160 (40,000 × 2.9%)	2040 (40,000 × 5.1%)
February	8800 (40,000 × 22%)	1,160 (40,000 × 2.9%)	2040 (40,000 × 5.1%)
March	8800 (40,000 × 22%)	1,160 (40,000 × 2.9%)	2040 (40,000 × 5.1%)
Wheels, total, including	19,800 (90,000 × 22%)	2,610 (90,000 × 2.9%)	4,590 (90,000 × 5.1%)
January	6600 (30,000 × 22%)	870 (30,000 × 2.9%)	1,530 (30,000 × 5.1%)
February	6600 (30,000 × 22%)	870 (30,000 × 2.9%)	1,530 (30,000 × 5.1%)
March	6600 (30,000 × 22%)	870 (30,000 × 2.9%)	1,530 (30,000 × 5.1%)
Volkov, all, including	33,000 (150,000 × 22%)	4,350 (150,000 × 2.9%)	7,650 (150,000 × 5.1%)
January	11,000 (50,000 × 22%)	1,450 (50,000 × 2.9%)	2,550 (50,000 × 5.1%)
February	11,000 (50,000 × 22%)	1,450 (50,000 × 2.9%)	2,550 (50,000 × 5.1%)
March	11,000 (50,000 × 22%)	1,450 (50,000 × 2.9%)	2,550 (50,000 × 5.1%)
TOTAL, including	162 360	21 402	37 638
January	54 120	7134	12 546
February	53 240	7018	12 342
March	55 000	7250	12 750

Contributions at an additional rate for financing the insurance part labor pension (6%)

The organization's expenses for compulsory social insurance during the first quarter of 2017

The amount of insurance premiums to be paid to the Social Insurance Fund of Russia was:

On April 27, 2017, completed and signed by director A.V. Lvov, the Alpha accountant submitted the calculation to the tax office.

Calculation of insurance premiums to the Federal Tax Service: sample filling

Payments for insurance premiums for the 2nd quarter of 2019 are submitted by all organizations and individual entrepreneurs with employees. We will tell you when the calculation is due, where it is sent, whether it can be submitted on paper and whether to submit a “zero” calculation. We will also show you a sample of how to fill out the report.

Who submits the RSV

All employers submit calculations for insurance premiums: organizations and separate divisions, individual entrepreneurs with employees. Be sure to submit a calculation if you have insured persons:

• employees registered according to employment contracts;
• employees registered under civil law contracts (contractor agreement, service agreement);
• director of the organization, even if he is the only founder.

When and where to submit insurance premium payments

Submit your payment no later than the 30th day of the month following the reporting period. The reporting periods for insurance premiums are 1 quarter, half a year, nine months and a calendar year. The calculation we submit in July includes indicators from January 1 to June 31, 2019. The due date for the 2nd quarter is generally no later than July 30. In 2019, this day falls on Tuesday, so the due date has not moved anywhere.

The day on which the calculation is submitted is considered the day on which you handed over the report to the tax inspector and received the acceptance stamp on the second copy. When sent by mail, the day the post office accepted the package and stamped it. When sending by telecommunications - the day on which your TCS operator recorded the sending of the calculation.

Individual entrepreneurs submit their calculations to the tax office at their place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Payment methods

The calculation is submitted on paper “by hand” to the tax office or by mail, but only if the average number of employees for the reporting period is not more than 25 people. Otherwise, the company faces a fine for violating the format. If in the last reporting period the average number of employees was more than 25 people, submit an electronic payment via the Internet using an enhanced qualified electronic signature.

Do I have to take zero marks?

The calculation must be submitted even if there was no activity in the reporting period - the second quarter of 2019. The absence of activity and payments to individuals, the absence of movements on accounts does not cancel the obligation to submit settlements. It’s just that in such a situation a zero calculation is submitted to the tax office.

Fines for violations when submitting payments

For violation of the delivery format, when an organization with more than 25 employees submits calculations on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 business days from the date the electronic notice is sent or 10 business days from the date the paper notice is sent to send an adjusted estimate. If these deadlines are violated, the calculation will be considered unsubmitted and will result in a fine of 5% of the amount of contributions due.

If you are late with the submission of the calculation, the tax office will fine the policyholder for each full or less than a month late payments in the amount of 5% of the dues. The total amount of the fine cannot be less than 1000 rubles and more than 30% of the amount of contributions payable. For failure to submit a zero report, the fine will be 1000 rubles.

How to fill out the RSV

The calculation form for insurance premiums 2019 has the KND number - 1151111. detailed instructions for filling out the DAM is in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. Filling out the form will require accuracy and attention, since errors in the calculation can lead to fines and the need to re-submit the DAM.

Fill out the fields in the calculation from left to right, starting with the first acquaintance. Indicate monetary amounts in rubles and kopecks. If you fill out the calculation manually, use blue, black or purple ink. If there are no indicators, put zeros (for amounts) or dashes (for text) in the cells. If you fill out the calculation on a computer, use capital block letters, Courier New font size 16-18; if there are no indicators, there is no need to put dashes and zeros.

Those dismissed in the DAM report for the second quarter of 2019 are indicated in section 3 of the calculation: it lists all persons in whose favor payments were made in the reporting period and employees dismissed in the previous reporting period. The attribute of the insured person for dismissed employees “1” must also be indicated.

After filling out the calculation, number the pages consecutively, regardless of the absence of sections to be filled in or their number. At the end of the article we provide a sample of a completed calculation for an organization with two employees.

How to fill out RSV automatically

If you keep personnel records and calculate salaries in an accounting program or web service, the report will be generated automatically. Kontur.Accounting is an example of a cloud service for accounting, payroll and reporting. Here you can send the RSV to the tax office directly from the service. The calculation is checked automatically before sending.

An example of filling out the DAM for an organization with two employees