Calculation of insurance premiums: difficulties of filling out. Reflection of benefits in the calculation of contributions How to reflect in the calculation of insurance premiums

Calculation of insurance premiums: difficulties of filling out

Policyholders will have to submit insurance premium payments for the first time on 05/02/2017. When filling out a new form, accountants have various questions. For example, is a zero calculation needed, how to reflect sick leave and reimbursement of benefits from the Social Insurance Fund, etc. In this article we will provide answers to the most common questions about filling out the calculation.

Procedure for submitting calculations

Calculation of insurance premiums is submitted to the Federal Tax Service once every three months: based on the results of the first quarter, half a year, 9 months and a year.

The last date for sending the calculation is the 30th day of the month following the reporting period. Due to holidays and weekends, reporting deadlines are delayed.

You can submit the calculation in two ways (clause 10 of Article 431 of the Tax Code of the Russian Federation):

  • in electronic form, if the number of employees is 26 or more people;
  • on paper for 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 maternity leavers and persons on leave without pay

When calculating insurance premiums, data on all insured persons should be reflected.

Also, the policyholder must indicate in field 001 of Appendix 2 the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

There are two signs in total:

“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person. That is, the status “1” is assigned when the company participates in the FSS pilot project.

“2” is an offset system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer. This status is assigned when the policyholder independently accrues sick leave and it is offset against accrued premiums.

How to reflect compensation from the Social Insurance Fund

If the Social Insurance Fund reimburses funds to the policyholder, the amount of compensation must be reflected in the new calculation of insurance premiums. 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.

Since the new calculation of insurance premiums has been submitted since 2017, it is logical to assume that benefits paid in the current year for periods before 2017 are not included in the calculation. The procedure for filling out the calculation (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 first 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 payment on contributions

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 to submit a calculation of 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.

As part of the zero report, you must fill out the 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, Section 3 must also be completed.

Reflection in the lines of Calculation of insurance premiums the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund

Reason: Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form"

in Letter of the Federal Tax Service dated December 28, 2016 N PA-4-11/25227@ explains:

On line 070 of 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, the corresponding columns reflect the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.

These lines reflect actual expenses incurred against accrued insurance premiums for the payment of insurance coverage. Amounts paid for the first three days of temporary disability at the expense of the policyholder are not included in these lines, i.e. in Appendix 2 of the calculation of insurance premiums we reflect only benefits at the expense of the Social Insurance Fund; we do not show days at the expense of the employer for the first three days of illness, because these three days do not reduce the amount of contributions due. Also, this amount must be equal to the sum of lines 040 of subsections 1.1, 1.2 of Appendix 1.

Calculation of insurance premiums example for sick leave:

The amounts of benefits both at the expense of the Social Insurance Fund and at the expense of the employer must be reflected in the lines:
030 and 040 Subsection 1.1 and 1.2 Appendix 1 Section 1
020 and 030 Appendix 2 Section 1
210 subsection 3.2.1 Section 3

Appendix 2 Section 1 line 070 - generalized data of Appendix 3 - only at the expense of the Social Insurance Fund

Appendix 3 of Section 1 - Expenses for OSS in case of VNIM - only at the expense of the Social Insurance Fund

    2) conduct scheduled on-site inspections of the correctness of expenses for the payment of insurance coverage for VNIM - jointly with the Federal Tax Service of the Russian Federation;

    3) conduct unscheduled on-site inspections of the correctness of expenses for payment of insurance coverage for VNIM;

    4) consider complaints about inspection reports, about actions (inaction) of officials of the territorial body of the FSS of the Russian Federation.

    Reflection of benefits in the calculation of contributions

    If, at the end of the reporting period or calendar year, the amount of benefits paid exceeds the total amount of calculated contributions to VNiM, then the excess is subject to (clause 9 of Article 431 of the Tax Code of the Russian Federation):

    or offset by the tax inspectorate against upcoming payments for VNIM;

    or compensation by the territorial branch of the FSS of the Russian Federation. This case is discussed in the commented letter.

Line 080 of Appendix No. 2 to Section 1 of the calculation of insurance premiums reflects the expenses of the payer of contributions for the payment of benefits for VNIM, reimbursed by the Federal Social Insurance Fund of the Russian Federation for periods starting from the first quarter of 2017. This information is provided by:

    from the beginning of the billing period - calendar year;

    for the last three months of the billing (reporting) period;

    for the first, second and third months of the last three months of the billing (reporting) period.

Expenses reimbursed by the Federal Social Insurance Fund of the Russian Federation for reporting periods before 2017 are not reflected in the calculation of insurance premiums submitted to the tax office.

In this regard, the Federal Tax Service of Russia clarified: if the Federal Tax Service of the Russian Federation reimbursed expenses for benefits paid in the last reporting period of 2017, then these expenses must be reflected in the calculation for the reporting period in which they were reimbursed.

Example. Reimbursement of VNIM expenses

Let’s assume that Vector LLC in the first quarter of 2017 transferred insurance premiums to VNiM in the amount of 150,000 rubles and paid benefits for VNiM in the amount of 280,000 rubles, of which 250,000 rubles from the Federal Social Insurance Fund of the Russian Federation. The fund reimbursed expenses in April 2017.

In this case, in Appendix No. 2 to Section 1 of the calculation of insurance premiums, the following must be reflected:

    for the first quarter of 2017 - 250,000 rubles on line 070, broken down by month;

    for the first half of 2017 - 100,000 rubles on line 080, broken down by month.

Features of the pilot project

Payers of contributions to VNiM, registered in the territorial offices of the FSS of the Russian Federation in the regions participating in the pilot project, do not reduce accrued insurance premiums by the amount of benefits financed from the funds of the FSS of the Russian Federation, but pay contributions in full (clause 2 of the Regulations on the peculiarities of payment of insurance contributions in 2012 - 2019 to the Social Insurance Fund of the Russian Federation in the constituent entities of the Russian Federation participating in the implementation of the pilot project approved by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294).

This feature of paying insurance premiums affects the procedure for filling out the calculation of insurance premiums (clause 4 of the Regulations). As a general rule, payers of contributions do not submit appendices No. 3 and No. 4 to section 1 of the calculation to the tax office. In addition, they do not fill out line 070 of Appendix No. 2 to Section 1 of the calculation.

An exception to this rule are payers of contributions to VNiM who:

    moved from a constituent entity of the Russian Federation that is not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project;

    are located on the territory of a constituent entity of the Russian Federation that is not entering into the implementation of the pilot project from the beginning of the calendar year *.

Such payers of contributions fill out and submit appendices No. 3 and No. 4 to section 1 of the calculation in the general manner.

__________________

* In 2017, these are the Republic of Adygea, the Altai Republic, the Republic of Buryatia, the Republic of Kalmykia, the Altai and Primorsky Territories, the Amur, Vologda, Magadan, Omsk, Oryol, Tomsk regions and the Jewish Autonomous Region. They joined the pilot project from 07/01/2017.

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

  • organizations and their separate divisions;
  • individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

  • employees under employment contracts;
  • performers - individuals under civil contracts (for example, contracts for construction or provision of services);
  • the general director, who is the sole founder.

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not just for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for 9 months must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been used since 2017. The composition of the calculation is as follows:

  • title page;
  • sheet for individuals who do not have the status of an individual entrepreneur;
  • section No. 1 (includes 10 applications);
  • section No. 2 (with one application);
  • Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

  • title page;
  • section 1;
  • subsections 1.1 and 1.2 of Appendix 1 to section 1;
  • appendix 2 to section 1;
  • section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

Calculation for 9 months: which sections and who fills them out
Title page Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2Heads of peasant farms

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Code Where is the payment submitted?
112 At the place of residence of an individual who is not an entrepreneur
120 At the place of residence of the individual entrepreneur
121 At the place of residence of the lawyer who established the law office
122 At the place of residence of the notary engaged in private practice
124 At the place of residence of the member (head) of the peasant (farm) enterprise
214 At the location of the Russian organization
217 At the place of registration of the legal successor of the Russian organization
222 At the place of registration of the Russian organization at the location of the separate division
335 At the location of a separate division of a foreign organization in Russia
350 At the place of registration of the international organization in Russia

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the Russian citizen in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of the individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the presentation of outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

  • in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
  • In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
    • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
    • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
    • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

  • paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
  • awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

  • subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
  • subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
  • subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions specified in Article 428 of the Tax Code of the Russian Federation”;
  • subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

  • line 010 – total number of insured persons;
  • line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
  • line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions (See "");
  • line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
  • in line 040 reflect:
    • amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
    • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
  • line 050 – base for calculating pension contributions;
  • line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
  • line 060 – amounts of calculated pension contributions, including:
    • on line 061 - from a base that does not exceed the limit (RUB 876,000);
    • on line 062 - from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

  • line 010 – total number of insured persons for 9 months of 2017.
  • line 020 - the number of individuals from whose payments you calculated insurance premiums;
  • line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
  • on line 040 – payment amounts:
    • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
    • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

  • “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See.html
  • “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).
  • line 010 – total number of insured persons for 9 months of 2017;
  • line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
  • line 030 summarizes:
    • amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
    • the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
  • line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

  • on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
  • on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 – distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

  • on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
  • on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

  • on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
  • on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

  • on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
  • on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

  • on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
  • on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

  • on line 120 – for 9 months of 2017
  • on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When the calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

  • lines 110 and lines 120;
  • lines 111 and lines 121;
  • lines 112 and lines 122;
  • lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

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