Depending on the classes working conditions, identified by the results of a special assessment of working conditions, carried out in the manner prescribed by the legislation of the Russian Federation.
Foundation code for application :
Add. tariff, part 1 - in respect of payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of article 27 federal law dated December 17, 2001 No. 173-FZ.
Add. tariff, part 2 - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ.
Reason for filling out the section :
Special assessment results - filled in by payers insurance premiums specified in Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, subject to the results of a special assessment of working conditions.
The results of certification of workplaces - filled in by payers of insurance premiums in the presence of the results of attestation of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of article 15 of the Federal Law of December 28, 2013 No. 421-FZ.
The results of the special assessment and certification of workplaces - filled in by payers of insurance premiums in the presence of the results of a special assessment of working conditions and the results of attestation of workplaces for working conditions (taking into account the provisions of paragraph 5 of article 15 of the Federal Law of December 28, 2013 No. 421-FZ).
Click on the button Choose .
A form will open to fill in the data. It is necessary to manually enter the amounts only in the white fields. The remaining amounts will be calculated automatically if the fields are in automatic calculation mode, i.e. gray color. .
The amounts of the base for calculating insurance premiums (lines 243, 249, 255, 261, 267) and the amount of accrued insurance premiums for additional. tariff (lines 244, 250, 256, 262, 268) will be calculated automatically based on the entered amounts of payments for employees in section 6.7.
July 30, 2018 - the last day of RSV submission for the half year. The Federal Tax Service for the Tomsk Region has prepared a memo for accountants.
The Memo focuses on the positions that cause the greatest difficulties for payers of insurance premiums.
The calculation of insurance premiums was approved by the Order of the Federal Tax Service dated 10.10.2016 N ММВ-7-11 / [email protected] and submitted quarterly no later than the 30th day of the month following the reporting (calculation) periods - April 30, July 30, October 30, January 30.
In the "zero" calculation, section 3 regarding personal data (subsection 3.1) is filled in for a person who has the right to act without a power of attorney on behalf of a legal entity (director, head, chairman, etc.).Sections of the RSV, which must be completed in individual cases:
Sections of the RSV, mandatory for the heads of the KFH:
"Settlement (reporting) period (code)" of Section 3 must correspond to the value of the settlement (reporting) period in the Title Page. Similar requirements apply to the value in the "Calendar year" line.
Section 3 cannot contain two sheets with the same values of SNILS and full name indicators.
In the calculation, the personal data of the insured persons must correspond to the data specified in the information on the SZV-M forms (SZV-Experience), which are submitted to the FIU.Recommended for subsection 3.1:
Requisites "Full Name":
If no payments were accrued to the employee in the reporting period, then subsection 3.2 is not filled out.
Props "Month":
Data on payments, including non-taxable, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must comply with the data in section 3 for all employees.
For calculation with "zero" indicators, line 010 "Number of insured persons" is indicated equal to 1 (i.e. a person who has the right to act without a power of attorney on behalf of a legal entity).The requisite "Payer's tariff code" in subsection 1.1 must correspond to the requisite "Category code of the insured person" from section 3.
Recommended for payers using the main tariffs - codes "01", "02", "03": given that the payer's tariff codes "01", "02", "03" correspond to one category code of the insured person "HP", it is recommended to fill out one appendix 1 to section 1 of the calculation indicating one, any of the above, the payer's tariff code.Recommended for payers using reduced rates:
Data on payments, including non-taxable, to the tax base from section 3 for all employees should be reflected in subsection 1.2.
For example, with a reduced tariff "code 08" (CMI - 0%), the amount of payments, non-taxable payments and the tax base(lines 030, 040, 050) must contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated as equal to zero.
Similarly, when filling out Appendix 2 to section 1 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood."
That is, the initial data of the rediscount for the "erroneous" period are attached to the calculation. In this case, it is also required to fill out subsection 2.5.2 "List of document packs of corrective information for individual (personalized) accounting", in which you need to specify information about the adjustment period, the amount of additionally assessed contributions, the number of insured persons in a package of documents, file name. Subsection 6.7 must be completed for all workers who are employed in harmful or hazardous working conditions that give them the right to early retirement. At the same time, columns 4 and 5 of this subsection indicate only payments for which contributions are accrued for additional tariffs. That is, if an employee combines hazardous work and work under normal working conditions, these columns reflect only “harmful” payments.
Attention
Law N 212-FZ, an updated calculation is required to be submitted if the policyholder independently discovers errors in the previously submitted calculation that led to an underestimation of the amount of contributions payable. An updated calculation is submitted to the body controlling the payment of insurance premiums in the form that was in force during the billing period for which the relevant changes are made.
Law N 212-FZ). At the same time, the Procedure for filling out the calculation provides for the possibility to reflect independently additionally assessed contributions in the calculation for the current period (clauses 3, 7.3, 24 of the Procedure). Note! If the insured makes additional payments pension contributions, for example, if it is discovered that a particular payment to an employee was not included in the base on contributions for the corresponding period, then it is necessary to submit corrective personalized accounting information for this employee.
Section data
Section 4 and lines 120 and 121 of sec. 1 form RSV-1 for 9 months of 2015 will be filled in as follows (only the lines necessary to illustrate the example are given). If you submit Form RSV-1 with completed line 120 (121) of section 1 and section 4 for adjusting pension contributions, then along with the calculation you also need to provide personalized accounting information for the employees for whom they are adjusted.
If the information has been corrected for the period: - since 2014, then in the RSV-1 form, you must fill out and submit section. 6 with the type of information “corrective” (“cancelling”) (clauses 31.2, 31.3, 35 of the Procedure for filling out the RSV-1 form); - 2010 - 2013, then information is submitted according to the forms SZV-6-1, SZV-6-2 or SZV-6-4 together with subsection 2.5.2 of the RSV-1 form for the current period (clauses 17.7 - 17.9 The procedure for filling out the RSV-1 form). No votes yet. Please wait…
Until recently, the problem was the situation when the payer of contributions during the billing period lost or, on the contrary, acquired the right to apply a reduced contribution rate. Now this situation has been fully resolved (clauses 9.8, 9.9, 9.17 of the Procedure) - when changing tariffs, the insured must fill out only one subsection 2.1, indicating in it the current tariff code applied at the time of the calculation.
The fact is that in case of loss or acquisition of the right to apply a reduced tariff, new tariffs are applied from the beginning of the calendar year. In this regard, in such situations, the indicator for column 3 of line 205 is determined by the formula: the value of column 3 of line 204 of subsection 2.1, multiplied by the applicable rate of insurance premiums.
For these purposes, lines 120 and 121 are intended. Line 120 indicates the total amount of recalculation of insurance premiums for previous reporting (calculation) periods from the beginning of the calculation period. In this case, the following relations must be satisfied:
The total amount of the recalculation "Sec. four;
The value of column 6 line 120 sec. 1 should be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values of column 13 according to the base code “1” of Sec. 4. And, finally, the meaning of column 7 of line 120 of sec. 1 should be equal to the sum of the value indicated in the line "Total recalculation amount" of column 12, and the sum of the values of column 13 according to the base code "2" of Sec.
We indicate personal data in part 3.1: the employee's TIN, SNILS, date of birth, gender and citizenship. For citizens of Russia, we set the value to “643” (line 120), the country code is set by the Decree of the State Standard of December 14, 2001 No. 529-st.
We select the document type code (p. 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / Passport code of a citizen of the Russian Federation - “21”, indicate the series and number of the passport (or information of another document).
Specify the sign of the insured person: 1 - insured, 2 - not. In our example, "1". Step 3. The end of the third section We fill in part 2.1 of the third section of the unified insurance calculation: the field "month" is set to "01" - January, "02" - February and "03" - March.
We prescribe the category code of the insured person. In accordance with app. No. 8 of the Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 /, “employee” - the meaning of “HP”. Step 4
Info
Corrections must be made within 5 working days from the date of receipt of the notice from the IFTS. After making changes, the date of the report is recognized as the day of the first sending of a single calculation of insurance premiums, form RSV-1 (para.
We calculate insurance monthly.
Important
Accordingly, in subsection 6.8 (it details the periods of work of the insured person for the last three months of the reporting period), in such situations, the “dangerous” length of service of the employee is singled out separately, which, in fact, gives him the right to early appointment of a pension. By the way, when filling out subsection 6.8 of Sec. 6 calculation in relation to an employee engaged in hazardous work, territorial codes and codes special conditions labor, as well as conditions for the early appointment of an insurance pension are not indicated if in a specific period (from the last 3 months of the reporting period) the employee did not work directly in these conditions.
Section 4 is filled in if the decision of the “pensioners” on additional accrual of contributions to the insured following the results of cameral and (or) on-site inspections or if the FIU authorities discovered the fact of excessive payment of contributions. The same section is also filled in in case of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods.
It also recalculates the contributions accrued for reporting period in case of adjustment of the base of previous periods (based on accounting data), which is not recognized as an error.
Tax-free payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:
Field 051 - the amount of accruals exceeding the limit value of the base. Fields 060, 061 and 062 - assessed contributions of the TSO.
That is, if, for example, vacation pay was accrued and paid in March 2015, and the employee's vacation itself began on April 1, 2015, then the insurance premiums accrued on vacation pay should be reflected in the calculation of RSV-1 PFR for the first quarter 2015. Similar explanations were given by the Ministry of Labor of Russia in the Letter of August 12, 2015 N 17-4 / OOG-1158 (see also Letter of the Ministry of Labor of Russia of June 17, 2015 N 17-4 / B-298). It should be noted that if the policyholder himself revealed an error that led to an underestimation of the base for contributions, and to correct it, he submitted an updated calculation for the corresponding period, then Sec. 4 of the calculation for the current reporting period is not completed (clause 24 of the Procedure). We recall that in the general case, in accordance with Art.
1 Clarifications have been made regarding the transfer of amounts for pension insurance 2 Amendments to accrued pension contributions 3 Amendments regarding the amounts of compulsory medical insurance
3 1st quarter 6 Half year 9 3rd quarter 0 Year
RSV is a single calculation of insurance premiums, which combines information, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by the tax authorities, so the Federal Tax Service approved a single form of the document.
The answer to the question of what RSV is is given in the order of the Federal Tax Service No. MMV-7-11 / [email protected], approved on 10.10.2016. The order contains the meaning of the abbreviation RSV: decoding - "Calculation of insurance premiums." But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - a single calculation, or simply RSV. In fact, he replaced the abolished report with the same abbreviation, but the number 1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Fund social insurance, but only "for injuries".
Note! In connection with the entry into force of the order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] instructions for filling out the calculation of insurance premiums in 2020 and the form of the document are changing. The new form is applied from the reporting for the I quarter of 2020.
In accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, a single calculation of insurance premiums 2019 must be submitted by all employers: how legal entities, and individual entrepreneurs having employees and making payments in their favor. This quarterly report is due by the 30th day of the month following the reporting period. For the fourth quarter of 2019, the date after which sanctions for late submission of the form will follow falls on 01/30/2020. The deadlines for submitting a report to the tax authorities for all reporting periods of 2020 are given in the table:
The rules for selecting the document form (electronic/paper) have been changed. From 01/01/2020, organizations where the average number of employees for the reporting period amounted to more than 10 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, must submit a single report to the Federal Tax Service (an example of filling out a calculation for insurance premiums is given in the form step by step instructions) in in electronic format. Other employers (those with 10 or fewer employees) are allowed to report in paper form - they will have to fill out, print and send the completed insurance premium calculation for the 4th quarter of 2019 as a paper document.
The methods for delivering the report to the tax authority are no different from other forms and declarations: bring it in person, send it by registered mail or send it through a representative.
If the payer of insurance premiums has separate divisions that independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit a report to the tax authority at its location. In this case, it does not matter whether the separate subdivision has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance of the powers of its separate divisions to accrue and pay employee benefits within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. Such an obligation for all payers of insurance premiums arose from 01/01/2018, and parent organizations declare themselves by submitting an application, the form of which is approved by order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14 / [email protected].
Let's look at the RSV form for the 4th quarter of 2019: new form consists of 25 sheets (including appendices). Form RSV comprises:
Which of the sections must be completed and to what extent depends on the status of the insured and the type of activity that he carries out. The table shows the categories of employers and the calculation subsections that they must fill out.
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What to fill in the calculation |
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All insurers are payers of insurance premiums (legal entities and individual entrepreneurs, except for heads of peasant farms) |
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In addition, you must complete: |
In addition to the above: |
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Insurers who are eligible for reduced or additional rates of social payments |
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Insureds who, in the reporting period, had expenses related to the payment to individuals of the provision for compulsory social insurance in case of temporary disability and in connection with motherhood |
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Detailed explanations and the procedure for filling out the calculation of insurance premiums are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered through. When filling out a document on a computer, for its further printing, it is necessary to use only the Courier New font with a size of 16-18.
It is not necessary to round the cost indicators in the report, indicating rubles and kopecks. If there is no indicator in the field, put dashes; if there is no value indicator, zeros are put down. Any corrections, stapling of sheets with a stapler and double-sided printing of the document are strictly prohibited. Please note that you no longer need a sample of filling out the RSV-1 - the FIU does not request this document in 2020, although it has the right to fine it for not submitting the report until 2017, when this issue was under its jurisdiction (see the decision of the AC of the Volga-Vyatka District dated December 24, 2018 in case No. А29-4848/2018).
The form is quite voluminous, so let's consider a sample filling in steps. For example, let's take an organization that started operating in the first quarter of 2019. It employs two people, including the director. One specialist provides legal services under a civil law contract, payments in his favor are not included in the tax base for compulsory social insurance in case of temporary disability and in connection with motherhood.
Step 1. Title page. Here it is necessary to indicate the TIN, KPP and the full name of the organization - the payer of insurance premiums or full name. IP. Without errors, we fill in the code of the billing period in the calculation of insurance premiums. In the reporting for the 4th quarter of 2019, we indicate code 34. You should immediately write reporting year and code tax authority where the report is sent.
In addition, it should be noted who sends the RSV report: the payer of insurance premiums himself or his representative. The payer corresponds to code 1, and the representative - 2. At the end of the sheet, you must put the date, and the authorized person must certify the information entered with his signature.
Step 2. Section 1 contains summary data on the payer's obligations, so it must indicate the correct CCC code for each type of payment. The accrued amounts are given on a monthly basis, separately for pension, social and health insurance.
If there was additional insurance in the reporting period, then this is also indicated separately. The entire section 1 does not fit on one page, so you need to continue filling out on the next one. Each page must be signed and dated at the bottom. 
Step 3. Annex 1 to section 1 "Calculation of insurance premiums for compulsory pension and medical insurance". Here you should indicate separately calculated insurance payments for pension and health insurance and the number of insured persons in each month.
To fill in the payer's tariff code, one of the indicators is selected. The instruction on how to fill out the calculation of insurance premiums, given in the order of the Federal Tax Service, recommends specifying:
Subsection 1.2 "Calculation of the amount of contributions for compulsory health insurance" is filled in the same way.
Step 4. Appendix 2 to section 1 "Calculation of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", which provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again indicate the number of insured persons and the amount of remuneration paid.
On the next page, the amounts of calculated payments and the amounts spent on the payment of insurance coverage are indicated. Separately, we write the amount of contributions reimbursed by the FSS.
To fill in the "Attribute" field, select:
Step 5. Section 3. "Personalized information about insured persons" - here you need to fill in the data of each employee or person in whose favor the remuneration was paid in the reporting period. A separate sheet is filled out for each person. It indicates the code of the reporting period, the date of completion, TIN, serial number for the section. 
After that, it is necessary to enter the full name, TIN, SNILS, gender and date of birth of each person in the reporting on insurance premiums.
Information about an identity document and a sign of insurance for each type of insurance is also required.
We filled out the calculation form for insurance premiums for the 4th quarter of 2019.
Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will be punished for untimely submission of information on insurance transfers, depending on which calculation was not submitted on time. If for a quarter, six months or 9 months, then by virtue of Article 126 of the Tax Code of the Russian Federation, the fine for errors in a single calculation of contributions is only 200 rubles per reporting form, and not for the number of persons who are included in it. tax legislation Such a “per capita” type of fine has not yet been provided.
If the calculation for the year is not submitted on time, then you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or incomplete month of delay. The maximum amount of sanctions in this case, as defined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but not less than 1,000 rubles. This means that in the absence of obligations in the calculation, a fine of 1000 is still assigned.
In addition, Article 76 of the Tax Code of the Russian Federation tax service given the opportunity to block transactions on the settlement account of taxpayers who do not submit reports. Tax officials believe that now this rule applies to payers of social contributions. But the Ministry of Finance still claims the opposite and allows blocking accounts only for failure to provide declarations.
Errors in the form will traditionally lead to the need to submit an updated calculation. Regulates this moment, which says that only those sections of the document in which errors or inaccuracies were made will have to be re-filled. Sheets filled out without mistakes do not need to be duplicated. Particular attention should be paid to section 3, it is submitted for each insured person separately, and clarifications should be submitted only for those persons whose data have been changed.
In some cases, mistakes made by the insured lead to the fact that the calculation is recognized as not provided at all. In particular, this will happen if in a single calculation of insurance premiums for the reporting period, the total amount of insurance premiums does not match the amount for each insured person. If such a discrepancy is identified, the territorial body of the Federal Tax Service is obliged to notify the insured that his report was not accepted, no later than the day following the day the document was sent to the tax office. From this moment, the insured has 5 working days to correct his calculation. If he meets this deadline, then the date of the form will be considered the original date of its submission.
RSV is included in all accounting and tax accounting programs and services:
If you do not provide the calculation of insurance premiums or violate the deadline, administrative responsibility and penalties will follow.
If the deadlines for submitting the RSV-1 form are violated (for the 4th quarter - until 01/30/2020), a fine of 1,000 rubles or 5% of the calculated insurance premiums in the billing period for each full or incomplete month of delay will be charged.
In 2019, submit a single report for the 4th quarter no later than 01/30/2020! Transfers are not provided.
If errors or discrepancies are found in the form when filling out, then the report is not provided. Corrections are allowed to be made within 5 working days from the date of receipt of the notification from the IFTS. After the changes are made, the date of submission of the report is the day when the unified calculation form for insurance premiums 2019 was sent for the first time (paragraphs 2 and 3, clause 7, article 431 of the Tax Code of the Russian Federation).
Consider an example of calculating insurance premiums in 2019 for budget organization. GBOU DOD SDYUSSHOR "ALLURE" uses OSNO. For the calculation, general tax rates are established. The average headcount is 22 employees.
For the reporting months of 2019, payroll was (in rubles):
We calculate insurance monthly to fill RSV-1.
There was no excess of the base for insurance accruals in favor of employees in 2019.
For reference on filling out the calculation of insurance premiums: for 9 months of 2019, payroll amounted to 759,300.00 rubles:
Estimated data for the 4th quarter (in rubles):
Final data for filling out the calculation of insurance premiums for 2019:
A detailed procedure for filling out the calculation for insurance premiums in 2019 is set out in the order of the Federal Tax Service No. MMV-7-11 / 551. Taking into account the provisions of the order, we will give an example of the execution of the RSV-1 form for the 4th quarter of 2019.
On the title page a single calculation, we indicate information about the organization: TIN and KPP (reflected on all pages of the report), name, code economic activity, FULL NAME. manager, phone number. In the "Adjustment number" field, put 0 if we provide a single report for the first time in the reporting period, or set the next adjustment number. Specify the IFTS code and location code.
Here you need to fill in personalized information about all insured persons in the organization, for each employee separately. Let's give an example of filling in information in the calculation of insurance premiums for the head.
We reflect the number of the adjustment - 0, the period and date of filling.
We indicate personal data in part 3.1: the employee's TIN, SNILS, date of birth, gender and citizenship. For citizens of Russia, we set the value to 643 (line 120), the country code is set by the Resolution of the State Standard of December 14, 2001 No. 529-st. We select the document type code (p. 140) in accordance with Appendix No. 2 to the order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / [email protected] The passport code of a citizen of the Russian Federation is 21, we indicate the series and number of the passport (or information from another document).
Specify the sign of the insured person: 1 - insured, 2 - not. Our example of filling out the calculation for insurance premiums 2019 provides code 1.
We fill in part 2.1 of the third section of the unified insurance calculation: the “month” field is set to 10 - October, 11 - November, 12 - December. We prescribe the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected], "employee" - the value of HP.
The director's salary was 60,000.00 rubles per month. Total for the 3rd quarter - 180,000.00 rubles. Retirement insurance deductions(60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in special lines of a single calculation for insurance premiums.
If one of the employees has exceeded the amount limit base for the calculation of insurance premiums, we fill out part 3.2.2, guided by the limit values \u200b\u200bfixed in government decree No. 1378 of November 15, 2017. For the OPS in 2019 - 1,150,000.00 rubles per employee.
The third section of the unified insurance calculation (the first sheet and the end) is filled out for each employee separately! The total amount of accruals and insurance premiums for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies in filling, the tax authorities will not accept the report! They will not accept, and if errors are found in the personal data of employees.
In subsection 1.1, we indicate the payer's tariff code. Information for filling out the calculation of insurance premiums for the 3rd quarter:
Then we indicate the total values of section 3 of the RSV-1.
First, we reflect the number of people:
Then the size of accruals and insurance premiums on the same principle as the number.
In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums were accrued), we set the value to 22 (persons). Field 021 is not filled in, it indicates the number of individuals who have exceeded the limit of the base for accrual.
Field 030 - total amount accruals, 040 - the amount of non-taxable payments, 050 - the basis for calculating insurance premiums, determined by the difference between fields 030 and 040.
Tax-free payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:
Field 051 - the amount of accruals exceeding the maximum base value.
Fields 060, 061 and 062 - assessed contributions of the TSO. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.
We fill in the data for CHI in the same way as in subsection 1.1:
Remember that the current legislation does not establish limits (limits) of excess, under which special conditions apply.
Let's analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with paragraph 2 of the government decree of 04/21/2011 No. 294 and the letter of the Federal Tax Service of 02/14/2017 No. BS- 4-11/ [email protected] We indicate 01 if the organization is located in the region - a participant in the FSS pilot project, 02 - for all others:
The fields are intended for amounts:
Specify 1 - when making payments to the budget; 2 - if the expenses incurred exceed the calculated insurance premiums.
If the organization during the reporting period made payments under sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, data are not available.
We indicate the amounts payable for each type of insurance coverage separately.
We fill in OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.
BCC in a single contribution report is reflected in accordance with the order of the Ministry of Finance dated 132n dated 06/08/2018.
If in the billing period the company's employees were sick or other types of benefits reimbursed by the FSS were accrued in their favor, then additional sheets of the report will have to be filled out. If there are payments from Social Insurance, you will also have to draw up Appendix No. 3 to the first section of the calculation of insurance premiums.
The design of the additional page of the report is carried out according to general rules. In fact, the employer details information on temporary disability. That is, reveals:
Then it is necessary to indicate the specific type of benefit that was accrued in the reporting period. If there are several of them, then the employer fills in the corresponding lines of Appendix No. 3 to the first section.
Consider a sample of how to fill out a RSV with a sick leave using an example: in the state budget institution"Budgetnik" (GBU "Budgetnik") employed only two employees, including the director of the institution. Both employees are citizens of the Russian Federation, they have employment contracts. During the nine months of 2019, the number of employees of the State Budgetary Institution did not change.
In March, one of the specialists was ill for five days. In the same month, the State Budgetary Institution "Byudzhetnik" paid him a sickness allowance in the amount of 8207.95 rubles. (including 3283.18 rubles at the expense of OSS funds in case of VNiM). Other expenses for the payment of insurance coverage for VNiM in the institution were not made.
The total amount of wages of employees was:
GBU "Byudzhetnik" did not make other payments in favor of individuals for the nine months of 2019. The limit values for insurance premiums were not exceeded for any of the employees for the reporting period of 2019. Tariffs for insurance premiums applied by the State Budgetary Institution "Byudzhetnik" in 2019:
There was no entitlement to reduced rates. There was no reason to charge additional amounts insurance. The amounts of contributions accrued by the State Budgetary Institution "Byudzhetnik" for OPS, CHI and VNiM amounted to:
This is how a sample of filling out the RSV-1 form for the 2019 FIU looks like, Appendix No. 3 to the first section.
