We get acquainted with a new form: calculation of insurance premiums. Report to the pension fund Unified report on insurance premiums from

" № 12/2016

What are the features of filling out the calculation for insurance premiums, the form of which is approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/551? What sections of the calculation are filled in by all payers of insurance premiums? How is the adjusted calculation of insurance premiums presented?

Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/ [email protected] approved the form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting the calculation for insurance premiums in in electronic format. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first settlement (reporting) period of 2017 for the first time. In the article, we will consider the features of filling in a new reporting form.

Calculation of insurance premiums must be submitted to payers of insurance premiums or their representatives who make payments and other remuneration individuals.

Calculations are submitted to the tax authority:

• - at the location of the organization;
• - at the location of separate divisions of the organization;
• - at the place of residence of an individual making payments and other remuneration to individuals.

Payers-employers must submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period. Separate deadlines for submitting the calculation on paper and in electronic form are not provided.

Note

For the first time, a new calculation of insurance premiums for the 1st quarter of 2017 in tax office must be submitted no later than May 2, 2017, since April 30 coincides with a non-working (weekend) day.

Outwardly, the report form is very different from the usual calculation in the RSV-1 form, since it is built according to the rules inherent in reports submitted in tax authorities. Unlike forms 4-FSS and RSV-1, in the new calculation there will be no information about the debt at the beginning and end of the period and the contributions paid.

Except general information about accruals, payments and contributions in the new calculation there are separate sheets and applications for calculating benefits and reduced tariffs:

• title page;
• sheet "Information about an individual who is not an individual entrepreneur";
• section 1 "Summary data on the obligations of the payer of insurance premiums";
• Annex 1 "Calculation of the amount of insurance premiums for mandatory pension and health insurance» to sec. one;
• Annex 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to Sec. one;
• Appendix 3 "Costs for the mandatory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation ”to Sec. one;
• annex 4 "Payments made from funds financed from federal budget» to sec. one;
• appendix 5 "Calculation of compliance with the conditions of use reduced fare insurance premiums payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. one;
• Appendix 6 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. one;
• Annex 7 “Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 7 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. one;
• Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 p. 1 art. 427 of the Tax Code of the Russian Federation "to sec. one;
• Annex 9 “Information required for the application of the rate of insurance premiums established by par. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation ”to sec. one;
• Annex 10 “Information required for the application of the provisions of paragraphs. 1 p. 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support) on employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services ”to Sec. one;
• section 2 "Summary data on the obligations of payers of insurance premiums of the heads of peasant (farm) households";
• Annex 1 "Calculation of the amount of insurance premiums payable for the head and members of the peasant (farm) economy" to Sec. 2;
• section 3 "Personalized information about the insured persons".

The calculation pages are consecutively numbered starting from title page regardless of the presence and number of completed sections. In this case, the page number indicator, which has three familiarity, is written as follows: for the first page - "001", for the 13th - "013".

note

AT without fail title page, sec. 1, subsection 1.1 and 1.2 of Appendix 1 to Sec. 1, appendix 2 to sec. 1 and sec. 3. The remaining sections, subsections and annexes are included in the calculation if the employer made the appropriate payments or charged at reduced rates.

By general rule not allowed:

• correction of errors by means of a corrective or other similar means;
• double-sided printing of the calculation on paper;
• fastening of calculation sheets, leading to damage to paper media.

note

In the absence of any indicator, quantitative and total indicators are filled with the value "0". In other cases, a dash is put in all the familiarity of the corresponding field.

The calculation is filled out on the basis of income accounting data accrued and paid to individuals. All values ​​of cost indicators reflected in Sec. 1 - 3, appendices 1 - 10 to sec. 1, Appendix 1 to Sec. 2 calculations are indicated in rubles and kopecks.

Title page

The title page is filled in by all employers without exception.

In the table, we provided information on filling in individual fields of the title page, and also gave some explanations and compared the new calculation with the previously existing forms.

Note

The title page of the new form does not contain the fields “Average headcount” and “Number of insured persons”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to certify it with a signature.

Section 1 "Summary data on the obligations of the payer of insurance premiums"

Section 1 contains information on insurance contributions accrued and payable to the budget for mandatory pension, medical insurance and compulsory social insurance in case of temporary disability and in connection with motherhood.

Consider the features of filling in the individual lines of this section.

Annexes to section 1

Annex 1 consists of several subsections.

In each subsection, it is necessary to indicate the number of individuals for whose payments insurance premiums are accrued.

When filling out line 001 of Appendix 1, it is necessary to reflect the tariff code in accordance with the tariff codes of payers of insurance premiums in accordance with Appendix 5 to the Procedure.

What to do if the payer of insurance premiums applied more than one tariff during the settlement (reporting) period? In this situation, the calculation includes as many applications 1 to Sec. 1 (or as many individual subsections of Appendix 1 to Section 1) as the number of tariffs applied during the settlement (reporting) period. At the same time, the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix 1.

Appendix 2 provides a calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory social insurance. In this case, the following values ​​are indicated as a sign of payments:

• "1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the FSS to the insured person;
• "2" - credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the FSS.

note

Line 090 shows the amounts of insurance premiums payable to the budget, or the excess of the costs incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with motherhood over the calculated insurance premiums for this species insurance with an indication of the relevant sign from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

When filling in line 090, the following values ​​are given:

• "1" - if the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, payable to the budget;
• "2" - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are recorded.

Appendix 3 reflects the expenses incurred by the payer of insurance premiums for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood. This appendix contains information that was previously presented in Table 2 of Form 4-FSS.

Annex 4 indicates the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Annexes 5 - 10 are filled in by those employers who are entitled to apply reduced rates of insurance premiums. These annexes provide calculations of compliance with the conditions for the application of reduced tariffs, as well as reflect other necessary information.

Section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households"

This section is filled in only by peasant (farmer) households.

Section 3 "Personalized information about insured persons"

This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the settlement (reporting) period, including those in whose favor reporting period accrued payments and other remuneration within the framework of labor relations and civil law contracts.

In particular, in sect. 3 must be specified:

• TIN, SNILS, full name, date of birth, numerical code of the country of which the insured person is a citizen, digital sex code, code of the type of document proving the identity of an individual (in accordance with Appendix 6 to the Procedure);
• sign of the insured person in the system of compulsory pension, medical, social insurance;
• category code of the insured person in accordance with Appendix 8 to the Procedure (for example, "НР", "ВЖНР");
• information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance. At the same time, it is necessary to specify in detail the amounts of accrued payments and remuneration with a separate indication of payments under civil law contracts.

How is the adjusted calculation of insurance premiums presented?

If the employer finds in the calculation submitted to the tax inspectorate the fact of non-reflection or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting revised calculations is prescribed in Art. 81 of the Tax Code of the Russian Federation.

note

When recalculating the amounts of insurance premiums in the period when the error (distortion) was made, the corrected calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the amounts of insurance premiums are recalculated.

If the detected errors did not lead to an underestimation of the amount of insurance premiums payable, the submission of an updated calculation is the right, and not the obligation of the payer.

The revised calculation should include:

calculation sections and annexes to them, which were previously submitted by the payer to the tax authority (with the exception of section 3 “Personalized information about insured persons”), taking into account the amendments made to them;

other sections of the calculation and annexes to them in case of making changes (additions) to them;

section 3 "Personalized information about the insured persons" for those individuals in respect of which changes (additions) are made.

So, in 2017 organizations and individual entrepreneurs, which make payments to individuals, will submit to the tax office a calculation of insurance premiums. This calculation replaces the usual forms of RSV-1 and 4-FSS. A single deadline for submitting the calculation has been established - no later than the 30th day of the month following the settlement (reporting) period. The calculation contains both sections and applications that are mandatory for all (title page, section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1, Section 3), and sections, subsections and applications that are filled in only if the employer made the appropriate payments or calculated insurance premiums at reduced rates.

Starting next year, the Federal tax service. From 01/01/2017, a single calculation of insurance premiums is introduced. A new form will need to be submitted to the tax inspectorates, which will combine the four existing reporting forms.

Currently, the following reports on insurance premiums are submitted to state off-budget funds:

• form RSV-1 - quarterly calculation of accrued and paid insurance premiums for mandatory pension insurance in the Pension Fund of the Russian Federation and for compulsory health insurance in the FFOMS by payers of insurance premiums making payments and other remuneration to individuals;
• form RSV-2 - annual calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the FFOMS by the heads of peasant (farmer) households;
• form РВ-3 - a quarterly calculation of accrued and paid contributions to the Pension Fund of the Russian Federation, used in monitoring the payment of contributions for employers paying contributions to additional social security;
• form 4-FSS - a quarterly calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and compulsory social insurance against industrial accidents and occupational diseases, as well as for the cost of paying insurance coverage.

As officials assure (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11 / [email protected]), in the new form of reports on insurance premiums, the composition of indicators identifying employees and the employer has been optimized, as well as redundant and duplicate indicators have been reduced. The draft order, which will approve the form of a single calculation of contributions, has successfully passed the anti-corruption examination and the approval procedure in state non-budgetary funds.

note

Reporting for the period up to 01/01/2017 must be submitted to the territorial authorities off-budget funds(PFR and FSS RF) on time, according to the forms and formats in force in 2016.

Let's take a look at the key points.

Section 1 of the calculation "Summary data on the obligations of the payer of insurance premiums" will consist of subsections:

• the amount of contributions for compulsory pension insurance at the basic rate payable for the settlement (reporting) period;
• the amount of contributions to compulsory medical insurance payable for the period;
• the amount of contributions to pension insurance at an additional rate payable;
• the amount of contributions to additional social security payable;
• the amount of contributions for compulsory social insurance in case of temporary disability and in connection with motherhood, payable;
• the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions for social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period.

Section 1 includes the following annexes:

• calculation of the amounts of contributions for compulsory pension and medical insurance (consists of subsections "Calculation of contributions for compulsory pension insurance", "Calculation of contributions for compulsory medical insurance", "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, and others);
• calculation of the amounts of contributions for compulsory social insurance in case of temporary disability and in connection with motherhood;
• expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation;
• breakdown of payments made at the expense of funds financed from the federal budget;
• calculation of the compliance of the conditions for the right to apply the reduced rate of contributions by the payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of the compliance of the conditions for the right to apply the reduced rate of contributions by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of the compliance of the conditions for the right to apply the reduced rate of contributions by the payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for the application of the reduced rate of contributions by the payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for the application of the contribution rate established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph four of subparagraph 1 of paragraph 2 of Article 426) of the Tax Code of the Russian Federation;
• information necessary for the application of subparagraph 1 of paragraph 3 of article 422 of the Tax Code of the Russian Federation by organizations paying remuneration in favor of full-time students for activities in a student team (included in the federal or regional register of associations that use state support) under labor contracts or under civil law contracts .

This is followed by section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farm) households" with one appendix and section 3 "Personalized information about insured persons".

You will have to submit a calculation to the tax authorities in cases provided for by the new Chapter 34 tax code Russian Federation (clause 1, article 80 of the Tax Code of the Russian Federation). The procedure for making changes to the calculation is similar to the procedure for tax returns(Clause 7, Article 81 of the Tax Code of the Russian Federation).

Edition "PB"

From 2017 to report and pay. In addition to contributions for injuries. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new uniform form. See the new calculation of insurance premiums in the letter dated July 18, 2016 No. BS-4-11/12915. There is also a new form.

Control of the calculation of insurance premiums according to the formulas of the Federal Tax Service(.pdf 694Kb)

How to make a calculation of insurance premiums (ERSV), detailed instructions (.pdf 635Kb)

Examples for calculating ERSV on real numbers (more than 20 examples)(.pdf 1092Kb)

Note : Some answers to questions on filling out contributions for the 1st half of 2017

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The composition of a single new calculation for insurance premiums - ERSV

For the first quarter of 2020, you will need to submit a calculation of insurance premiums using a new form

The Federal Tax Service approved a new form for calculating insurance premiums, the procedure for filling it out and the format for submitting it in electronic form. For most contributors, there are few changes. Mostly technical amendments.

Less information will need to be entered into the calculation. So, throughout the form it will not be necessary to indicate total amount indicators for the last three months of the billing or reporting period. The columns that now reflect such data have been removed. For example, in subsection 1.1, line 030 includes 5 columns, and in the new form there are only 4. In the columns, you will need to provide information on the amount of payments and remunerations calculated to individuals from the beginning of the billing period in total and monthly for the last three months of the reporting or billing period. Next, consider the changes that relate to individual sheets of the form.

On the title page, the name of the field was specified, in which the code of the form of reorganization or liquidation of the insured is indicated. An addition appeared in it - "Deprivation of authority (closure) of a separate subdivision (code)".

Code 9 will need to be entered in this field if it is necessary to submit an updated calculation for the separation, which by the time it was submitted was deprived of the authority to accrue payments and remuneration to individuals.

In addition, the TIN and KPP of such a unit are reflected on the title page in a separate field.

In this case, it will be necessary to submit a clarification at the place of registration of the parent organization.

In section 1, line 001 "Type of payer (code)" appeared. It will need to indicate:

• 1 - if in the last three months of the reporting or settlement period you made payments in favor of individuals;
• 2 - if there were no payments for the same period.

In the latter case, you have the right to submit a calculation that will contain only the title page, section 1 without attachments, and section 3.

In subsections 1.1 and 1.2, a new line 045 has appeared. Few will need it. The line will need to reflect expenses that reduce the taxable base, for example, when paying under an author's commission agreement. Now this information is indicated in line 040.

In subsection 1.3.2 on additional tariff contributions, it will not be necessary to indicate the basis code for filling out the subsection: the results of a special assessment, attestation, or the results of both. Now such information is entered in field 002. In the new form, it will reflect the class code of working conditions. In the current form, this information is given in field 003.

Note that the change is due to the fact that workplaces are now assigned to a certain hazard class only on the basis of the results of a special assessment. The period when it was possible to use the results of certification has ended.

Appendix 2 to Section 1

In field 001, it will be necessary to reflect the tariff code from Appendix 5 to the Procedure. A similar line is now in Appendix 1 to the same section.

Note that the codes in Appendix 5 have been corrected. For example, they removed codes 02 and 03, which are needed by insurers on the simplified tax system and UTII using the basic contribution rate. Now they will need to indicate the code 01. They are designated the basic rate of contributions. The mode of taxation of the payer of contributions does not matter.

If more than one tariff is applied during the reporting period, then you will have to fill out as many applications 2 as there were tariffs. The exception is lines 070 - 090. They will need to provide information in general on the payer of contributions.

In addition, line 015 was introduced in Appendix 2 to Section 1. It will need to reflect the number of individuals from whose payments the contributions are calculated at the rate specified in Appendix 2 to Section 1. Similar lines are now in Appendix 1.

Payments that form the base for contributions in favor of temporarily staying foreigners and stateless persons who are not citizens of the EAEU will now have to be given in line 055, and not 054.

In section 3, where personalized information about individuals is reflected, instead of line 010 "Adjustment number" there will now be field 010 "Indication of the cancellation of information about the insured person." In the initial calculation, you will not need to fill it out. And when canceling or correcting the information provided earlier in lines 020 - 060 of subsection 3.1, you will need to indicate "1" in this field.

You do not have to give the code of the settlement or reporting period, the year for which the information is submitted, the serial number of the information and the date of their submission to the inspection. There are no such lines in the new calculation. In addition, it will not be necessary to reflect whether an individual is insured for each type of insurance, as it is now. The lines for this information have been removed.

Due to technical changes, some applications have changed numbers.

So, insurers who employ foreigners temporarily staying in Russia (except for highly qualified specialists), instead of Appendix 9, will have to fill out Appendix 8 to Section 1.

Non-profit organizations on the simplified tax system that are engaged, for example, in the field of education, healthcare, culture and art, instead of Appendix 7, will need to issue Appendix 6 to Section 1.

Organizations that pay for the work of students in student teams, instead of Appendix 10, will have to submit Appendix 9.

Note: Order of the Federal Tax Service of Russia dated September 18, 2019 N MMV-7-11 / [email protected]

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Employers are required to submit the following declaration sheets

1 . All employers without exception

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• section 3

2 . Employers paying surcharge contributions and/or applying reduced rates

• subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1;
• Appendix No. 2 to Section 1;
• Annexes Nos. 5-10 to Section 1;
• section 3

3 . Employers who have incurred expenses in connection with the payment of mandatory social insurance in case of temporary disability and in connection with maternity

• Appendix No. 3 to Section 1;
• Appendix No. 4 to Section 1;

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IFTS demands to explain why contributions were paid ahead of schedule

The explanation is simple: there is no "previously established" term by law. There is a law (15th for employers) no later than which contributions must be paid (). And before this period, the law does not prohibit paying contributions. Therefore, it is possible to write this way in the explanatory note to those from whom these explanatory notes are asked. Let them legislatively introduce a period before which contributions cannot be paid if they do not like something.

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Where to submit reports for 2016

The law that approved this innovation does not contain any transitional provisions. Therefore, despite the fact that before the presentation annual reporting is still far away, already now many people are worried about where to take it: to the tax authorities or to funds.

When "transferring cases" from the funds to the tax authorities, this procedure took longer than expected, which is why many debts missed the deadlines for indisputable collection. But this does not mean that overdue debts will be forgiven and forgotten. The Federal Tax Service ordered the employees of inspections to apply for the recovery of such debts to the court. Naturally, with observance of all necessary formalities.

In support of an application for recovery, the court must submit:

• documents confirming the grounds for the emergence of obligations for the payer of contributions,
• the expiration date,
• as well as compliance with the collection procedure (calculation of insurance premiums, the decision of the relevant fund based on the results of the audit, the requirement for payment, etc.).

An application for recovery may be filed with the court within six months after the expiration of the term for the execution of the claim for payment. If the IFTS employees did not have time to go to court in time, then the deadline for filing an application can be restored only for a good reason. Moreover, as noted by the Federal Tax Service, the transfer of powers on contributions to tax authorities is not in itself a good reason.

How to clarify the payment of "pension" contributions if a mistake is made in the payment order

If the policyholder has made a mistake in payment order for the transfer of "pension" contributions, how in this case to clarify the erroneous details? The answer was given in a joint letter of the Federal Tax Service of Russia No. ZN-4-22 / 10626a and the Russian Pension Fund No. NP-30-26 / 8158 dated 06.06.17.

When checking calculations, tax inspectors must deduct dividends from the personal income tax base. And only then compare the result with the base on insurance premiums. This rule is laid down in the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852). But it happens that the IFTS employees forget about this rule and demand clarification from the organization.

Controllers may have questions for you if the bases for calculating personal income tax and contributions for submitted reports are different. Those. Personal income tax withheld, but insurance premiums were not paid. You can prove that your company does not have salary in envelopes with the help of explanations

Explanations must be sent to the inspection within five days from the date the request was received.

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Sample, example of filling out the RSV 2020 declaration form for the quarter, half year, year

VIDEO on reporting insurance premiums

ERSV for half a year. New on insurance premiums

In a programme:

• How to calculate insurance premiums now: what payments to tax, tariffs, additional tariffs, reduced tariffs.
• Calculation of insurance premiums for the six months: what to consider when filling out.
• How to check the report against the new control ratios.
• Frequent mistakes in the calculation.
• How to pay insurance premiums: new details in payments.
• What to do if insurance premiums were transferred using erroneous details.
• How arrears are collected on "old" contributions until 2017 and how to return overpayments for past periods.
• What's left of the funds.

Watch the video

Reporting for the half year-2017. Errors in ERSV and 6-NDFL

• frequent mistakes in the new calculation of insurance premiums for the first quarter: what to check for the calculation for the half year;
• what has changed in 6-NDFL: a change in the positions of the Federal Tax Service to fill in some lines, new dates for the occurrence of income and payment of tax;
• how to reconcile 6-NDFL and the calculation of insurance premiums for the six months according to the methodology of inspectors so that they do not have any questions during the check;

Watch the video

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Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force

Despite the fact that from 01.01.2017 the Federal Tax Service will deal with the issues of calculating and paying contributions, it will still be possible to be guided by the explanations of the Ministry of Labor that came out before this date.

According to the new chapter of the Tax Code "Insurance Contributions" that comes into force in 2017, the Ministry of Finance will give written explanations on issues that arise for payers of insurance premiums. Now the Ministry of Labor is engaged in this.

At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, the written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

Reporting on insurance premiums will change from 2017. It will need to be handed over to the IFTS, since control over the timely payment and calculation of contributions is entrusted to the tax authorities.

But this does not mean that there will be fewer reports, since the reporting to the funds will remain the same. Those. in 2017, 4 reports on insurance premiums will need to be submitted: one to the Federal Tax Service, the second to the FSS, the third and fourth to the FIU ( the federal law dated July 3, 2016 No. 243-FZ).

Reporting on contributions in 2017 to the tax office

Reporting on insurance premiums to the tax office since 2017 has been a single calculation of insurance premiums. It will replace the two forms 4-FSS and . Moreover, contributions to injuries remained under the control of the FSS.

Deadlines for submission of these reports - quarterly no later than the 30th day of the month following the reporting period. The report is provided both in paper and electronic form.

Table of payment of insurance premiums in 2017

1 quarter 2017 - until May 2, 2017 (April 30 - day off)
2 quarters (semesters) of 2017 - until July 31 (July 30 is a day off)
3 quarter (9 months) 2017 - until October 30 inclusive.
Q4 2017 - until January 30, 2018.

The reporting form for contributions in 2017 and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

The new 2017 premium report consists of a title page and three sections. Section 2 is defined for the heads of peasant farms, so we fill out the first and third sections. The Ministry of Labor proposes to make a single report on insurance premiums monthly from 2018, making appropriate changes to the chapter of the Tax Code of the Russian Federation on insurance premiums.

What is the new premium form? It includes 24 sheets containing information from two combined reports - RSV-1 and 4-FSS.

Reporting on insurance premiums in 2017 to the Pension Fund of the Russian Federation.

Despite the innovations, two reports will need to be submitted to the Pension Fund (and a new report on the length of service of employees).

SZV-M has been rented since April 2016. This report is submitted by all organizations and entrepreneurs with employees working under labor contracts or GPC contracts, for the payments of which contributions to the Pension Fund are accrued. SZV-M is rented in 2017 no later than the 15th day of each month.

The second report is a report on the length of service of employees. This report is provided by companies and individual entrepreneurs once a year until March 1st. That is, the first report on the insurance experience is submitted before March 1, 2018. The report form has not yet been officially approved.

Reporting on contributions in 2017 to the FSS.

A new form of calculation of contributions for injuries is being submitted to the FSS. The deadline for submitting this report has not changed. Those. a paper report on contributions for injuries in 2017 is submitted before the 20th day of the month following the reporting period, electronic reporting - inclusively until the 25th day of the month following the reporting period. The report form has not yet been approved.

Contribution reporting in 2017: table

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From January 1, 2017, the powers of extra-budgetary funds to control the payment of insurance premiums, accept reporting forms and collect debts will be transferred to the jurisdiction of the Federal Tax Service of the Russian Federation

What has been talked about so much will soon become a reality: from January 1, 2017, the powers of extra-budgetary funds to control the payment of insurance premiums, accept reporting forms and collect debts will be transferred to the Federal Tax Service of the Russian Federation. Appropriate amendments have already been made to the existing legislative acts. Thus, legal relations in terms of insurance premiums from the new year will be regulated by the provisions of Chapter 34 of the Tax Code of the Russian Federation. Together with the adopted amendments, the Law of July 24, 2009 No. 212-FZ becomes invalid.

As before, the reporting periods for reporting on insurance premiums will remain the first quarter, six months, 9 months and the calendar year for the billing period following the results of the year. Such requirements are now spelled out in Article 423 of the Tax Code of the Russian Federation. Article 419 of the Tax Code of the Russian Federation establishes the payers of insurance premiums, as before - these are companies and individual entrepreneurs, as well as persons paying contributions "for themselves" (lawyers, notaries and other persons with private practice). In its entirety, from the Law No. 212-FZ of July 24, 2009, which became invalid, claims for those payments that are objects of taxation by the corresponding contributions “moved” to Article 420 of the Tax Code of the Russian Federation. In addition, Article 421 of the Tax Code of the Russian Federation contains the same requirements as before, according to which the basis for calculating contributions is determined.

What has changed? First of all, the tax authorities have already developed and implemented a new RSV 2017 report, according to which the payers of contributions from next year will submit their calculations to the tax authorities. The deadlines for paying insurance premiums and reporting on them have been changed.

On the new deadlines for the payment of contributions from 2017

The provisions of paragraph 3 of Article 431 of the Tax Code of the Russian Federation indicate the requirements for the timing of payment of the amounts of assessed contributions. According to them, the transfer should be made no later than the 15th day of the next month. Paragraph 6 of the same article says that insurance premiums should be transferred in rubles and kopecks, generating payment orders separately for contributions to the PFR, FSS and CHI.

Calculations on insurance premiums with generalized indicators of the amounts of accrued payments and insurance premiums separately for each insured person are now required to be submitted to the tax authorities on a quarterly basis, no later than the 30th day of the month following the reporting period. Such requirements are spelled out in paragraph 7 of Article 431 of the Tax Code of the Russian Federation and the Letter of the Federal Tax Service dated July 19, 2016 No. BS-4-11 / [email protected]

But in PFR reporting workers will also need to be filed. The deadline for providing such personalized accounting information: no later than March 1 of the year following the billing period.

Insurance premium rates established for 2017-2018

Article 426 of the Tax Code of the Russian Federation establishes insurance premium rates for 2017-2018. They make up:

• Insurance contributions to the PFR - 22% for amounts of remuneration not exceeding limit value, 10% - for amounts exceeding this indicator.
• Insurance premiums for CHI - 5.1% without limits on amounts.
• Insurance contributions to the FSS - 2.9% for amounts not exceeding the limit, and 1.8% - for the amount of remuneration paid to foreign employees (with the exception of highly qualified specialists) temporarily staying in the territory of the Russian Federation.