What to consider when submitting a calculation of insurance premiums for 9 months of 2017?
We will talk about the problems that arise during the execution and delivery of the calculation of insurance premiums, and how to solve them (proposed, including by regulatory authorities), in the framework of this material.

The procedure for submitting a calculation of insurance premiums

Recall the basic rules for the representation of the indicated calculation.

1. Persons making payments in favor of individuals(that is, employers) submit a calculation of insurance premiums no later than the 30th day of the month following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). Accordingly, the deadline for submitting the calculation for 9 months of 2017 is October 30, 2017.

Filing a calculation late for the employer is fraught with penalties, the amount of which is determined by Art. 119 of the Tax Code of the Russian Federation (5% of the amount of insurance premiums not paid on time, payable on the basis of this calculation, for each month of delay in payment, but not more than 30% of the amount of contributions and not less than 1,000 rubles).

In addition, for officials of the employer organization for such an offense, an administrative offense is provided for under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation (warning or fine in the amount of 300 to 500 rubles).

Note: in accordance with the current tax regulations, the tax authorities are not entitled to suspend operations on the settlement accounts of the payer of contributions in case of violation of the deadlines for submitting the calculation of insurance contributions. Such clarifications are given in the letters of the Federal Tax Service of Russia dated May 10, 2017 No. AS-4-15/8659, dated January 12, 2017 No. 03-02-07/1/556.

2. The method of submitting the calculation of insurance premiums depends on the average number of employees for the previous reporting (calculation) period.

If it is 25 people or more, then the policyholder must submit the calculation in electronic form through the TCS channels. This also applies to newly created organizations in which the named indicator exceeds the specified limit. If the staff does not exceed 25 people, then payers of contributions can submit a calculation both on paper and in electronic form (clause 10 of article 431 of the Tax Code of the Russian Federation)

For non-compliance with the procedure for submitting the calculation in electronic form, a fine is provided in accordance with Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

Note. When paying fines, it is necessary to take into account the recommendations of the Federal Tax Service made in Letter No. BS-4-11 dated June 30, 2017 / [email protected] It says that the accrued fine should be paid for each type of insurance separately to the corresponding CCC:

- 18210202010063010160 - at the OPS;

- 18210202090073010160 - at VNiM;

- 18210202101083013160 - for CHI.

For example, a minimum fine of Rs. should be distributed based on the standards for splitting the main 30% into certain types of compulsory social insurance (22% for OPS, 5.1% for CHI, 2.9% for VNiM):

- 22% / 30% x 1,000 rubles. = 733.33 rubles. - in the FIU;

- 5.1% / 30% x 1,000 rubles. = 170 rubles. - in FFOMS;

- 2.9% / 30% x 1,000 rubles. = 96.67 rubles. - in the FSS.

Control ratios to check the correctness of the calculation of insurance premiums are given in the Letter of the Federal Tax Service of Russia dated 06/30/2017 No. BS-4-11 / [email protected] It contains the formulas of the control ratios themselves, which must be fulfilled (with indication of lines and calculation sheets), and a description possible error if they are not followed.

Moreover, this is not the first version of the control ratios (and, perhaps, not the last). An earlier version of the ratios was proposed by the Federal Tax Service in Letter No. BS-4-11 dated March 13, 2017 / [email protected]

In what cases will the calculation be considered not presented?

In Letter dated 19.01.2017 No. BS-4-11/ [email protected] The Federal Tax Service named two situations in which the calculation of insurance premiums considered unrepresented .

1. If the information on the total amount of insurance premiums for the MPT does not correspond to the information on the amount of calculated contributions for each insured person for the specified period (that is, line 061 in columns 3 - 5 of Appendix 1 to Section 1 of the calculation must match the amounts of lines 240 of Section 3 for each month respectively).

Moreover, the inspectors must notify the payer of the contributions about the identified discrepancies (paragraph 2, clause 7, article 431 of the Tax Code of the Russian Federation):

no later than the day following the day of receipt of the calculation in electronic form;

within 10 days following the day of receipt of the payment on paper.

In turn, the payer of contributions must submit an updated calculation (paragraph 3, clause 7, article 431 of the Tax Code of the Russian Federation):

when sending the calculation in electronic form - within 5 days, counting from the date of sending the notification in electronic form;

when sending the settlement on paper - within 10 days from the date of sending the notification on paper.

2. If false personal data identifying insured individuals are indicated: full name, SNILS, TIN (if any).

If the organization has separate divisions

By virtue of paragraph 11 of Art. 431 of the Tax Code of the Russian Federation, policyholders must pay contributions and submit reports on them at their location and at the address of separate divisions that accrue payments and other remuneration in favor of individuals.

"Zero" calculation

Both the Ministry of Finance (see Letter No. 03-15-07/17273 dated March 24, 2017) and the Federal Tax Service (see Letter No. BS-4-11/6940 dated April 12, 2017) note that the Tax Code not provided exemption from the obligation of the payer of insurance premiums to submit settlements in the event that the organization does not carry out financial and economic activities (including in the absence of payments in favor of individuals during one or another settlement (reporting) period). In such a situation, the insured must submit a "zero" calculation. Failure to submit a zero calculation for insurance premiums will result in a fine for the payer of contributions (according to paragraph 1 of article 119 of the Tax Code of the Russian Federation) in the amount of 1,000 rubles. (see Letter of the Ministry of Finance of Russia No. 03-15-07/17273).

When filling out such a calculation, one should take into account the recommendations of the specialists of the Federal Tax Service given in Letter No. BS-4-11 / [email protected] It says that regardless from the activities carried out, payers of contributions must include in the calculation in accordance with the procedure for filling out:

title page;

sec. 1 "Summary data on the obligations of the payer of insurance premiums";

subsection 1.1 "Calculation of the amounts of insurance premiums for compulsory pension insurance" and 1.2 "Calculation of the amounts of insurance premiums for compulsory health insurance" of Annex 1 to Sec. 1;

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. 1;

sec. 3 "Personalized information about the insured persons".

At the same time, if the insured persons for the last 3 months of the reporting (settlement) period not accrued payments and other remuneration, then subsection. 3.2 sect. 3 calculations do not need to be filled out (see Letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11 / 4859).

How to clarify information about insured persons?

Errors in the personal data of insured persons, as a rule, do not lead to arrears in insurance premiums. But still similar errors needs to be corrected, since this information is distributed according to the personal cards of the insured persons.

The procedure for correcting such errors The procedure for filling out the calculation is not defined. Recommendations in this regard are available in the Letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS-4-11 / [email protected] In particular, personal data on such persons (reflected in section 3 "Personalized information about insured persons" of the calculation) in the "clarification" are given as follows:

for each insured person for whom discrepancies are revealed, in the relevant lines of subsection. 3.1 of the calculation, the personal data reflected in the initial calculation are indicated, while in lines 190 - 300 subsection. 3.2 of the calculation, “0” is indicated in all familiar spaces (to clarify: the value of “0” fills in the total indicators of the specified subsection, and a dash is put in the rest of the familiar spaces of the corresponding field);

at the same time, subsections are filled in for the same persons. 3.1 of the calculation indicating the correct (up-to-date) personal data and lines 190 - 300 subsection. 3.2 calculation, if there is a need to adjust individual indicators subsection. 3.2 calculations.

To correct (clarify) other information about insured individuals (in addition to personal data), the updated calculation is filled out taking into account the following:

if not all insured persons were included in the initial calculation, then Section 3 with data on missing persons and at the same time the indicators of Sec. 1 calculation;

if in the initial calculation errors were made in the information about the insured persons, then section 3 with information regarding such persons, in which in lines 190 - 300 subsection. 3.2 of the calculation, “0” is indicated in all familiarity, and at the same time, adjust the indicators of section. 1 calculation;

if necessary, change for individual insured persons the indicators reflected in subsection. 3.2 of the calculation, in the "clarification" you need to include Sec. 3, containing information regarding such persons with the correct indicators in subsection. 3.2, and if necessary (in the event of a change in the total amount of calculated insurance premiums) to adjust the indicators of sec. 1 calculation.

Reflection in the calculation of expenses reimbursed by the FSS

When reflecting in the calculation of insurance premiums the amounts of expenses for the payment of benefits for temporary disability and in connection with maternity reimbursed by the FSS, the recommendations given in the Letter of the Federal Tax Service of Russia dated 03.07.2017 No. BS-4-11 / should be taken into account [email protected] What did the controllers pay attention to?

Firstly , the amounts of expenses reimbursed by the FSS for the reporting periods until 2017 are not reflected in the calculation.

Secondly if the reimbursement of expenses occurs in one reporting period for expenses incurred in another reporting period, these amounts must be reflected in the calculation in the month in which the specified reimbursement is received from the FSS (in line 080 of Appendix 2 to Section 1).

Note: control ratios for checking the amount of expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in appendices 3 and 4 to sec. 1 calculations are given in the Letter of the FSS of Russia dated 06/15/2017 No. 02-09-11 / 04-03-13313.

Third , in the regions in which, according to Decree of the Government of the Russian Federation of 04.21.2011 No. 294, a pilot project of the FSS is being implemented, benefits are paid directly from the fund. Accordingly, in these regions, contributors do not bear the costs of paying social benefits. In this regard, appendices 3 and 4 to Sect. 1 of the calculation of insurance premiums, they do not fill out and are not included in the calculation.

The exception is contributors who:

during the settlement (reporting) period, the address of the location (place of residence) was changed from the territory of 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 this project;

located on the territory of the constituent entities of the Russian Federation (for example, on the territory of the republics of Altai and Buryatia), which entered the pilot project not from the beginning of the billing period.

In these cases, filling out applications 3 and 4 to Sect. 1 calculation is carried out in accordance with Sec. XII - XIII Procedure for filling out the calculation.

Note: subject to the regulation of Art. 78 of the Tax Code of the Russian Federation is a set-off or refund of amounts of overpaid tax, dues, insurance premiums, fines. And the article titled does not define the procedure for offsetting the amounts of excess expenses incurred by the payer for the payment of benefits for temporary disability and in connection with motherhood against accrued insurance premiums. Therefore, on this issue, it is necessary to be guided by the provisions of paragraph 9 of Art. 431 of the Tax Code of the Russian Federation, from which it follows that such a set-off must be carried out by the tax authorities themselves (see Letter of the Federal Tax Service of Russia dated May 31, 2017 No. GD-4-8 / 10264).

Reflection in the calculation of payments not subject to contributions

The procedure for reflecting payments that are not subject to insurance premiums in the calculation depends on whether they are recognized as an object of contributions or not (see Letter of the Federal Tax Service of Russia dated 08.08.2017 No. GD-4-11 / [email protected]).

The amounts of payments and other remunerations named in paragraphs 4 - 7 of Art. 420 of the Tax Code of the Russian Federation, not recognized object of taxation insurance premiums. Accordingly, they not reflected in counting. For example, the amount of rent paid to an individual for property leased from him, by virtue of clause 4 of Art. 420 of the Tax Code of the Russian Federation is not recognized as an object of taxation of insurance premiums. Therefore, such a payment does not need to be reflected in the calculation.

But if the amounts of payments and other rewards not subject to tax insurance premiums in accordance with With v. 422 of the Tax Code of the Russian Federation, they must be reflected in the calculation. Examples of such payments are:

- in terms of contributions to the OPS - payments and other remunerations carried out in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in student groups (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services;

- in terms of contributions to the FSS - any remuneration paid to individuals under civil law contracts.

Thus, the calculation reflects the base for calculating insurance premiums, calculated in accordance with Art. 421 of the Tax Code of the Russian Federation as the difference between the accrued amounts of payments and other remuneration recognized as the object of taxation by contributions, and the amounts not subject to taxation by contributions in accordance with Art. 422 of the Tax Code of the Russian Federation.

separate division of the FSS personal data

RSV for the 3rd quarter of 2018 is submitted by all employers, even if they did not actually conduct activities. How to correctly fill out the calculation of insurance premiums and what to look for Special attention? Where can I download the form and sample of filling out the ERSV for the 3rd quarter of 2018 for free? Answers to these and other questions, and detailed instructions on entering credentials into the RSV for the 3rd quarter, we will consider in the material below.

Who submits ERSV for the 3rd quarter of 2018

ERSV is submitted to the Federal Tax Service by all employers: legal entities and individual entrepreneurs.

Attention! If there were no accruals in favor of employees, policyholders are required to submit a zero calculation, indicating the values \u200b\u200bof "0" in the mandatory sections and annexes. Entrepreneurs who do not employ hired personnel have the right not to submit this form.

RSV for the 3rd quarter of 2018, the insurers will submit to the tax authorities in the form approved by the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected](KND 1151111). Officials did not make changes to the RSV form in the 3rd quarter of this year.

For the 3rd quarter, the RSV form is filled out according to the data on insurance premiums accrued on an accrual basis from payments to workers during the first 9 months of the calendar year. The last day when an accountant can turn in the RSV for the 3rd quarter of 2018 without negative consequences for his company is 10/30/2018 - Tuesday. In case of delay, the taxpayers will impose penalties.

Important! For untimely submission of ERSV, the tax authorities also have the right to block the current account. Details

The nuances of filling out the RSV report for the 3rd quarter of 2018

For 9 months of 2018, fill in:

On the title page, when entering accounting information into the RSV for the 3rd quarter, indicate code 33 in the field "Settlement (reporting) period". Otherwise, the RSV title card for 9 months is filled in similarly to that for the half year of 2018.

The amounts of insurance premiums in a single RSV for 9 months are fixed on an accrual basis. In section 1, in lines 030, 050, 070, 090, 110, 120, the data are indicated in the total amount for January - September, and for lines 031-033, 051-053, 071-073, 091-093, 111-113, 121-123 - directly for the 3rd quarter, broken down by months.

ATTENTION! Lines in section 1 that are not allowed to be filled out at the same time:

block of lines 110 -113 - fixes the amount of social contributions to VNiM payable;
block of lines 120 -123 - contains the amount of excess social payments over social contributions to VNiM.

For lines 010-062 of subsection 1.1 and lines 010-060 of subsection 1.2 of Appendix 1 to section 1 of the RSV for the 3rd quarter, similar filling rules apply - data on assessed contributions are indicated:

cumulatively since the beginning of 2018;
in total for the last 3 months of the reporting period, in this case for July, August, September;
for each month 3 quarters separately.

Sample of filling RSV for the 3rd quarter

To help you understand the sequence and procedure for entering accounting data into a single RSV for the 3rd quarter of 2018, our experts filled out a calculation for you based on the following data:

LLC Quorum outsources accounting and tax accounting for small companies at DOS. Contribution rates are standard, there are no benefits.

There are 3 specialists in the staff with whom labor contracts are concluded, there are no contractors:

Quorum transfers social benefits to employees, and then reimburses them from the FSS.

When submitting the RSV for the 3rd quarter of 2018, the Quorum accountant will fill in the title page and all mandatory sections, subsections and annexes. Please note that Quorum will hand over the RSV with Appendix 3 of Section 1 completed, since the company has social benefits in favor of Fedorenko Alina Georgievna. In section 3, the legal entity will indicate the personal data of each member of the labor collective, as well as payments to them and accrued pension contributions.

We recommend that you familiarize yourself with the ERSV sample for 9 months of 2018 in more detail at link .

Results

RSV for the 3rd quarter of 2018 is filled in according to the same rules as in the 2nd quarter.

During this year, officials issued several important clarifications on the nuances of filling out a single calculation, as well as on the calculation of social contributions. A special section of our site will help you read about them, as well as learn about all the innovations in a timely manner.

We offer an example of filling RSV-1 for 9 months of 2016. It will help you fill out the form without problems and report back on time.

No later than November 21, 2016, it is necessary to report on paper to the FIU on pension and medical contributions for the 3rd quarter of 2016. The deadline for submitting the report via the Internet is until November 25, 2016 inclusive. We have prepared a material in which you will find example of filling RSV-1 for 9 months of 2016 by main sections.

For your information: by the end of the year, the RSV-1 form will not change. Since instead of it and the 4-FSS form, from 2017 it will be necessary to submit a single report on insurance premiums to the tax office. What kind of report it is, in what terms it will need to be submitted, read in the Salary magazine. Two ways to subscribe - or .

Filling RSV-1 for 9 months of 2016: an example

LLC "Green Maple" applies common system and calculates insurance premiums at general rates. The company does not transfer additional contributions to the FIU. Since 2015, the organization has 2 employees. As of January 1, 2016, the company has an overpayment of pension contributions in the amount of 3,000 rubles. and arrears in contributions to the FFOMS in the amount of 500 rubles. Information on the salary of employees in 2016, as well as on accrued and paid contributions in the table:

Index	Amount for 9 months, rub.	Amount for half a year, rub.	Amount for the 3rd quarter, rub.	Amount for July, rub.	Amount for August, rub.	Amount for September, rub.
Accrued payments in favor of employees, including
Kasatkina Larisa Ivanovna
Shirokov Ivan Nikolaevich
Non-taxable payments, including
Kasatkina Larisa Ivanovna
Shirokov Ivan Nikolaevich
Accrued contributions to the FIU
Paid contributions to the FIU
Accrued contributions to the FFOMS
Paid contributions to the FFOMS

Step-by-step example of filling RSV-1 for 9 months of 2016 Green Maple LLC

Fill out the title page of the form. Specify the main details of the company ( registration number in the FIU, name, TIN, KPP, OKVED code, phone number).

The form is filled out for the first time, so we will put the clarification number 000. The reporting period is 9, the year is 2016. The number of insured persons is 2, the average number is 2.

Suppose that the director will hand over the RSV-1 in 9 months. Then at the bottom left title page we indicate her last name, first name, patronymic, date of submission of the report and signature.

Your colleagues are also reading:

Section 1 of the form RSV-1 for 9 months of 2016, an example of filling out which below, we will indicate the final indicators for accrued and paid contributions.

On line 100 in column 3, we will reflect the overpayment to the PFR in the amount of 3,000 rubles. This indicator will be negative. And in column 8 - debt to the FFOMS in the amount of 500 rubles.

In lines 110 - 114 we write down the indicators for assessed contributions. And in lines 140 - 144 - how much insurance premiums have been paid since the beginning of the year, broken down by months for the 3rd quarter.

In line 150, we will reflect the debt as of October 1, 2016. In column 3 for pension contributions - 11,000 rubles. (99,000 rubles - 85,000 rubles - 3,000 rubles), and in column 8 for contributions to the FFOMS - 2,550 rubles. (22,950 rubles - 20,900 rubles + 500 rubles).

In section 2.1, we will calculate insurance premiums according to the tariff.

In lines 200 and 210 we indicate the indicators for the salary of employees, in lines 201 and 211 - non-taxable payments, and in lines 204 and 213 we calculate the base for calculating contributions.

In line 205 we will reflect the accrued pension contributions, and in line 214 - the accrued contributions to the FFOMS. At the same time, line 206 will remain empty, since payments to employees have not exceeded the maximum base for contributions to the PFR. Recall that in 2016 it is equal to 796,000 rubles. (Government Decree of November 26, 2015 No. 1265).

In lines 207 and 215 we write down the number of insured persons.

In column 2 of section 2.5.1 we indicate the base for calculating pension contributions (150,000 rubles), in column 3 - accrued insurance premiums (33,000 rubles), and in column 4 - the number of insured persons (2 people). All information will be reflected for the last 3 months (July, August, September).

In section 6, we will reflect data on two employees. We need to fill in subsections 6.1 (information about the insured person), 6.2 (reporting period), 6.3 (type of adjustment), 6.4 (information on payments), 6.5 (information on accrued pension contributions), 6.8 (information on the period of work). , namely section 6, see below.

Calculation of insurance premiums for 2017 must be submitted no later than January 30. Previous reporting periods have shown vulnerable areas of calculation, where errors occur most often. The article will help to take into account these features and report on contributions to the tax authorities without any problems.

RSV submission deadlines

The deadline for submitting a calculation of contributions for persons making payments to individuals is the 30th day of the month following the reporting period. The settlement period is a calendar year, and the reporting periods are the first quarter, half a year, 9 months of the calendar year.

The calculation is submitted in the following terms:

For the 1st quarter of 2017 - no later than 05/02/2017;

For the first half of 2017 - no later than July 31, 2017;

For 9 months of 2017 - no later than October 30, 2017;

For the billing period (2017) - no later than January 30, 2018.

The calculation of insurance premiums in electronic form according to the TCS is submitted if the average number of employees for the previous reporting (calculation) period exceeds 25 people. This also applies to newly created organizations in which this indicator exceeds the specified limit.

For non-compliance with the procedure for submitting the calculation in electronic form, a fine is provided for under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

If the indicator is 25 or less people, then the payers themselves decide how to submit the calculation: in electronic form or on paper (clause 10, article 431 of the Tax Code of the Russian Federation).

How to fill out the RSV

The unified calculation of insurance premiums, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected]

In the calculation, they must be filled in (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11 / [email protected]):

title page;
section 1;
subsections 1.1 and 1.2 of Appendix 1 to Section 1;
annex 2 to section 1;
section 3.

When calculating and paying social benefits, you must also fill out Appendix 3 to Section 1. It reflects the benefits accrued in the reporting period. The benefit paid by the employer for the first 3 days of illness is not shown in this application.

If contributions were accrued to the OPS for additional tariffs, you will also have to fill out subsections 1.3.1-1.3.2.

When applying reduced rates:

Annex 5 to Section 1 is filled in by IT organizations;
appendix 6 to section 1 - "simplifiers".

If the company employs temporarily staying foreigners, then section 1 must be filled in annex 9.

If no salary was accrued to employees in the quarter, then subsection 3.2 of section 3 is not filled out (letter of the Federal Tax Service of the Russian Federation of March 17, 2017 No. BS-4-11 / 4859).

According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during one or another settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03 -15-07/17273).

Editor's note:
tax officials plan to update the calculation of insurance premiums. The adjusted form will apply for the reporting periods of 2018.
In the current form, some indicators will be corrected, the rules for filling it out will be adjusted, and the virtual format of its presentation will also change.

How to account for non-contributory expenses

The manner in which such amounts are reported in the report depends on whether they are recognized as an object of contributions or not. So, payments that are not attributable to the object of taxation should not be included in the calculation. If the payments are an object, but are not subject to contributions in accordance with the norms of Art. 422 of the Code, they should be reflected in the form.

The calculation indicates the taxable base. It is defined as the difference between the accrued payments, which are included in the object of taxation, and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.

Editor's note:
an example of non-taxable amounts are, for example, the rent paid to an individual for property rented from him, as well as allowance for caring for a child up to 1.5 years old.
However, the amount of rent is not shown in the calculation, since such payments are not subject to contributions (clause 4, article 420 of the Tax Code of the Russian Federation). Also, they are not named in Art. 422 of the Tax Code of the Russian Federation.
And the allowance paid to the employee is reflected in the calculation.

After all, the object of taxation of insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of article 420 of the Tax Code of the Russian Federation). Separately Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempted) from taxation of insurance premiums. In particular, these include monthly allowances for the care of a child up to 1.5 years old.

How to show social security costs in the calculation

1. If the reimbursement of expenses occurs in one reporting period for expenses incurred in another period, these amounts must be reflected in the calculation (page 080 of Appendix 2 to Section 1 of the calculation) in the month in which funds are received from the FSS of the Russian Federation.

Note! Last year's expenses reimbursed by the fund in 2017 are not included in the calculation.

2. In the constituent entities of the Russian Federation, where, in accordance with Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, a pilot project of the FSS of the Russian Federation is being implemented, benefits are paid directly from the fund.

Therefore, payers of insurance premiums - participants in this project do not bear the costs of VNiM, respectively, they do not fill out annexes No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.

Exceptions are contributors:

who changed during the settlement (reporting) period the address of the location (residence) from the territory of the subject of the Russian Federation, not participating in the pilot project, to the territory of the subject of the Russian Federation - a participant in the pilot project;
located on the territory of the constituent entities of the Russian Federation, entering the pilot project not from the beginning of the billing period.

In this case, the completion of Annexes No. 3 and 4 of Section 1 of the calculation is carried out in accordance with sections XII-XIII of the Procedure for filling out the calculation.

Editor's note:
The Federal Tax Service of the Russian Federation said that the offset of excess expenses against the payment of contributions occurs without the application of the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8 / 10264).
For the procedure for offsetting the amounts of excess expenses for the payment of insurance coverage for social insurance under VNiM against assessed contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.
Therefore, in this issue it is necessary to be guided by paragraph 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be made by the tax authorities themselves.

How to fill out RSV when using the simplified tax system and UTII

In line 001 of Appendix No. 1 to Section 1 of the RSV, you must indicate the tariff code used by the payer. The codes are prescribed in Appendix No. 5 to the procedure for filling out the form.

In columns 200 of section 3 of the calculation, the category code of the insured person is prescribed in accordance with Appendix No. 8 to the procedure. In this case, both indicators must correspond to each other.

The payer's tariff codes "01", "02", "03" correspond to one category code of the insured person "НР". Therefore, companies that pay contributions at the general tariff and simultaneously apply the simplified tax system and UTII fill out one Appendix 1 to Section 1 of the RSV indicating one of the payer's tariff codes of any of the above.

How to complete section 3 of the PCV

When filling out section 3 "Personalized information about the insured persons" of the calculation of insurance premiums, the following must be taken into account.

The fields "Surname" and "Name", "Citizenship (country code)" must be filled.

If the insured person is a citizen of the Russian Federation, then the full name (patronymic name (if any)) field must be filled in as follows:

the fields are filled with uppercase (large) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and uppercase (large) letters are also allowed: I, V of the Latin alphabet;
fields should not contain numbers and punctuation marks (except for "." (dot), "-" (hyphen), "'" (apostrophe), "" (space);

Inadmissible in "Surname":

the presence of the symbol "." (period), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last character or the only character;

Inadmissible in the Name, Patronymic:

the presence of the character “-” (hyphen), “‘” (apostrophe), ” ” (space) as the first, last character or the only character;
location of the "." (period) after the "-" character (hyphen);
the presence of the symbol "." (dot) as the first or only character;
the arrangement of two or more characters in a row: "." (dot), "-" (hyphen), "'" (apostrophe), "" (space);
the presence of consecutive characters: "." (dot), "-" (hyphen), "'" (apostrophe) or combinations thereof;
the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.

The field "TIN in Russian Federation»:

verification of the capacity and correctness of the control number of the TIN (including filling in data with arbitrary technical values \u200b\u200bstarting with 0000000000, 1234567890, etc.).
the "TIN" indicator should contain only numbers;
contain 12 characters;
the value indicated in positions 1 to 4 corresponds to the code of the tax authority (according to the SOUN classifier);
check for the absence in the field "TIN in the Russian Federation" of the values from the list "00", "90", "93", "94", "95", "96", "98" in the first two digits.

SNILS indicator must be 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values from 0 to 9.

Field "Series and Document Number», if such is the passport of a citizen of the Russian Federation (code 21):

this structure should look like "XX XX XXXXXX", where X takes numeric values from 0 to 9 (space-separated series).

Date of birth field:

the date must not exceed the current one;
year of birth must not be less than or equal to 1900.

How to reflect in the calculation of insurance premiums the amount of recalculation for previous years

The Tax Service sent for information and use in the work a letter from the Ministry of Finance of the Russian Federation dated 08/21/2017 03-15-07 / 53488 on the issue of processing the calculation of insurance premiums.

From 01/01/2017, the correctness of the calculation and payment of these mandatory payments is supervised by the tax authorities. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, is submitted to the PFR and the FSS of the Russian Federation in accordance with the previous rules.

Therefore, if the company recalculates contributions for past settlement periods, then it is necessary to submit the updated forms to the appropriate funds. Recalculation amounts cannot be included in the RSV for the current year.

How to check the calculation of insurance premiums

Before handing over the calculations, check whether the control ratios are met.

Updated check tables to control the correctness of the reflection of indicators in the calculation of contributions ().

Editor's note:
it is possible to verify the declared costs of temporary disability and maternity benefits, reflected in annexes 3 and 4 to section 1 of the calculation of contributions. The relevant CCs were sent by letter to the FSS of the Russian Federation dated June 15, 2017 No. 02-09-11 / 04-03-13313.

How to report on contributions in the presence of separate divisions

From 01/01/2017, companies must pay contributions and submit reports on them at their location and at the address of separate divisions that accrue payments and other remuneration in favor of individuals.

There are no exceptions for the largest taxpayers, so they submit insurance premium calculations to the inspectorate at their location. And if they have separate subdivisions, empowered to accrue payments to employees and pay contributions, also at their location.

The algorithm of actions is as follows. Organization:

submits a calculation of contributions and pays them exclusively at the place of its location if it independently calculates payments and other remuneration in favor of all employees, including in favor of employees of the EP;
having an EP, endowed with the indicated powers, is obliged to pay insurance premiums and report at the location of the organization and at the location of the EP, while:

1) if the company has EPs that had such powers before 01/01/2017 and after the specified date did not lose them, then it is not necessary to notify the inspection about the presence of EPs authorized to make payments to employees (it is necessary to continue to maintain a separate procedure for paying contributions and submitting settlements) ;

2) if from 01/01/2017 the company endowed the EP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspection at its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 [email protected] approved a form for reporting on the empowerment of a separate subdivision with the authority to accrue payments to individuals.

Letter of the Federal Tax Service of the Russian Federation dated March 6, 2017 No. BS-4-11 / [email protected]

When the tax authorities consider the calculation not submitted

The calculation is considered not submitted if:

Information on the total amount of insurance premiums for the CPI does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation must match the amounts of lines 240 of Section 3 for each month, respectively.

Inaccurate personal data is indicated identifying the insured individuals (full name - SNILS - TIN (if any).

Note that since 2018 the list critical errors in the RSV will be more. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:

210 - the amount of payments and other remuneration for each of the last three months of the reporting or settlement period;
220 - the basis for calculating pension contributions within the limit for the same months;
240 - the amount of calculated pension contributions within the limits for the same months;
250 - totals for columns 210, 220 and 240;
280 - the basis for calculating pension contributions at an additional rate for each of the last three months of the reporting or settlement period;
290 - the amount of calculated pension contributions for the additional tariff for the same months;
300 - totals for columns 280, 290.
The total data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Editor's note:
the company will have the opportunity to improve: for this, on the next day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will present the calculation with reliable data.

The updated calculation will be considered accepted, and the date of its submission will be determined by the original date of submission, if it is submitted within the time limits established by the Tax Code of the Russian Federation:

when sending in electronic form - within 5 days, counting from the date of sending the notification in electronic form;
when sending a paper settlement - within 10 days from the date of sending a notice on paper (clause 7, article 431 of the Tax Code of the Russian Federation).

What threatens for being late with the report and payment of contributions

For delay in submitting the calculation, a fine is imposed under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid within the prescribed period, subject to payment (additional payment) on the basis of this calculation, for each full or incomplete month from the date set for its submission. The upper limit of the fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.

Therefore, if all contributions are paid on time, then a fine of 1,000 rubles for a late payment will be fined.

For officials for this offense, a warning or the imposition of an administrative fine in the amount of 300 to 500 rubles is provided (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no reason to block an account in case of violation of the deadlines for submitting reports on contributions (letter of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. AC-4-15 / 8659).

Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation rely on non-payment of insurance premiums due to an underestimation of the base for them. If the company correctly calculated insurance premiums, but is in no hurry to pay them, then only penalties will be charged for the delay.

The penalty under Art. 120 of the Tax Code of the Russian Federation for gross violation of objects of taxation, income and expenses also applies to the base for contributions. Accordingly, for these gross violations that led to an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles

How to pay fines for late reporting

If there is still a delay in submitting the report, and a fine has been accrued, then you need to pay it

for each type of insurance separately for the corresponding CBC:

182 1 02 02010 06 3010 160 - at the OPS;
182 1 02 02090 07 3010 160 - at VNiM;
182 1 02 02101 08 3013 160 - for CHI.

A minimum fine of 1,000 rubles also threatens for an unsubmitted zero calculation of contributions. This amount should be distributed to the budgets based on the norms for splitting the main tariff of 30 percent into certain types of compulsory social insurance (22 percent for the OPS, 5.1 percent for compulsory medical insurance, 2.9 percent for VNiM), namely:

22:30 x 1,000 = 733.33 rubles - in the PFR;
5.1:30 x 1,000 = 170 rubles - in the FFOMS;
2.9:30 x 1,000 = 96.67 rubles - in the FSS of the Russian Federation.

How to fill in the "clarification"

Clarification of personal data.

Personal data reflected in section 3 “Personalized information about insured persons” of the calculation is specified on the basis of notifications received from the tax authorities: on the clarification of the calculation, on the refusal to accept it, on the fact that the calculation is considered not submitted or the requirement to provide explanations.

The specified section (3) of the calculation is drawn up as follows:

For each individual for whom inconsistencies have been identified, the appropriate lines of subsection 3.1 of the calculation shall indicate the personal data reflected in the initial calculation. At the same time, in lines 190-300 of subsection 3.2, “0” is put in character places: the value of “0” is used to fill in the total indicators of the specified subsection, and a dash is put in the remaining character places of the corresponding field;

For the same insured individuals, subsection 3.1 of the calculation is filled in with the indication of correct (up-to-date) personal data and lines 190-300 of subsection 3.2 of the calculation, if it becomes necessary to adjust individual indicators of subsection 3.2 of the calculation.

Clarification of other information.

Here it is necessary to take into account the following nuances:

If not all insured individuals were included in the initial calculation, then section 3 with data on absent individuals is included in the revised calculation and at the same time the indicators of section 1 of the calculation are adjusted;

If errors crept into the initial calculation according to the reflected information about the insured persons, then section 3 is again included in the “clarification” with information regarding such individuals, in which “0” is indicated in lines 190-300 of subsection 3.2 of the calculation in all sign-places, and at the same time, the indicators of section 1 of the calculation are adjusted.

If it is necessary to make adjustments for individual insured persons of the indicators reflected in subsection 3.2 of the calculation, then section 3 is included in the revised calculation with information regarding such individuals with the correct indicators in subsection 3.2 of the calculation, and if necessary (in the event of a change in the total amount of calculated contributions) it is necessary correct the data of section 1 of the calculation.

Errors that inspectors find

1. Inconsistencies in employee data

Many refusals to accept calculations occur due to inconsistencies in SNILS, passport data and full name. workers. If distorted data is detected, the program automatically refuses to accept the calculation, sending a notification of errors to the taxpayer.

Some incorrect information on SNILS was transferred from the PFR database. The companies reported such errors to the tax inspectorate in writing within 5 days, with copies of supporting documents attached, and the inspectors manually made corrections to the database.

In other cases, enterprises themselves made mistakes when specifying information on insured persons. In the event of this situation, an updated calculation is submitted, there is no penalty for incomplete or inaccurate information.

2. Inconsistency in the amount of contributions in general and for each employee

Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively. In this case, it is also necessary to pass refined calculations.

3. Errors when comparing indicators for calculating contributions and form 6-NDFL

In most cases, the amounts of these reports should not be the same (for example, when paying dividends, paying for spa treatment).

In any case, the inspector has the right to demand clarification on the fact of discrepancies between these calculations, and the accountant is obliged to provide them. If discrepancies arose due to an error, then an updated calculation must be submitted.

4. Problems with zero settlement

Questions arose about the delivery of a zero calculation. There are no rules in the Tax Code of the Russian Federation that exempt payers of contributions from this obligation.

By submitting a zero calculation, the payer notifies the tax authorities that in the reporting period he did not make payments to individuals that are the object of taxation of insurance premiums. Failure to submit a zero calculation for insurance premiums will result in a fine of 1 thousand rubles for the organization and individual entrepreneur (clause 1 of article 119 of the Tax Code of the Russian Federation).

ARTICLE Selyanina Zh. S., Counselor of the State Civil Service of the Russian Federation of the 3rd class

Employers are required to inform employees about what constitutes the amount of their earnings. To do this, you need to issue a payslip. We will tell you how to draw it up correctly and how many times a month to issue it, taking into account the latest clarifications from the Ministry of Labor.

In accordance with the labor legislation of the Russian Federation, employers are required to inform all their employees about the accruals of earnings. To do this, employees are sent or given a pay slip.

However, since the procedure for notifying an employee about the components of the salary of the Labor Code of the Russian Federation is not regulated, questions often arise regarding the issuance of sheets - their correct execution and the procedure for providing employees. We will tell you how to properly issue notices to employees.

How to issue a pay slip

For non-issuance of pay slips to employees, the organization faces a fine in the amount of 30 to 50 thousand rubles, and an employer-individual entrepreneur (an official of the company) - from 1 to 5 thousand rubles (clause 1 of article 5.27 of the Code of Administrative Offenses). See below how to properly issue pay slips in 2019:

Issue pay slips to employees at least once a month. Employers do not need to issue pay slips to employees twice a month. There is no such obligation in TC. To inform the employee about the components of the salary, it is enough to issue a payslip once a month. This conclusion was reached by the Ministry of Labor in a letter dated May 24, 2018 No. 14-1 / OOG-4375

The form of the payslip must be approved by local regulations. The form of the sheet is not normatively approved, therefore, the employer has the right to approve it independently by a separate order. You can use the help form from accounting program or develop your own. The main thing is to approve the applicable form in the manner established for the adoption of local regulations. The use of an unapproved form is the basis for collecting a fine for violating labor laws.

Pay slip are issued for the relevant period only with an indication of all amounts accrued to the employee and withheld from income. Incomplete filling is a violation of the Labor Code of the Russian Federation.

The pay slip indicates (Article 136 of the Labor Code of the Russian Federation):

Components of the salary for the relevant period (salary, allowances, bonuses, coefficients, etc.);
Other accruals (sick leave, compensation for delayed wages or other payments);
Deductions from wages and their grounds (personal income tax, alimony, etc.);
The total amount to be paid.

Pay slips can be issued both in paper and electronic form. The Labor Code does not contain norms that would determine the procedure for issuing pay notices to employees, therefore, leaflets can be issued in printed (paper) form or sent by e-mail if such a procedure is enshrined in an employment contract, collective agreement or other local regulatory act (letter from the Ministry of Labor dated February 21, 2017 No. 14-1 / OOG-1560).

Use normal email not safe. The employer transfers the personal data of the employee. To prevent leakage, it is safer to use special programs. True, they are not free.

It is not necessary to certify pay slips with a seal and signature. In the Labor Code there is no requirement to affix a seal and signatures on them. However, if the employee asks or you present documents as evidence in court, then you can assure. This is not a violation.

You do not need to issue a pay slip when paying vacation pay. Vacation pay is not a salary, so the employer is not required to issue a notice. But upon dismissal, the employee is paid all the due amounts, including salary, so it is necessary to draw up a sheet on the day of dismissal without fail.

The fact of issuing pay slips must be documented. There are three options here:

keep a journal of issuing pay slips, where employees will sign;
make a separate column in the payroll for employees to sign for receipt;
make a sheet form in two parts - one of them with the signature of the employee remains with the organization.

UNP Council

It is safer to immediately prescribe the procedure for working with payslips in a local regulatory act, for example, in the regulation on wages. In it, you can approve the form of the notice, the frequency and method of issuance.

How to confirm the issuance of pay slips in 2019

The company in which our reader works was fined 50,000 rubles by a labor audit for not issuing pay slips. In fact, the chief accountant gave them out, but did not record this anywhere. We asked colleagues how they confirm that they inform employees about accruals.

15%
We leave a tear-off part of the sheet with the signature of the employee

“We added a tear-off part to the sheet form, on which employees sign that they received the document,” says Marina Zhideleva, chief accountant of NordStar LLC, Moscow. “We store the tear-off spines with signatures in a separate folder in the archive.”

39 %
Keeping a leaf journal

“We have started a special journal of sheets,” Elena Vladimirova, chief accountant of Tekhno-Krona LLC, Perm, shares her experience. “Employees sign it when they take their sheets from the accountant. If the employee was sick or on vacation on the day of issuance , from the log it is immediately evident. As soon as the employee returns, we ask him to pick up the sheet and sign it. "

46 %
Employees sign payroll

“We pay our employees in cash,” says Anna Soboleva, chief accountant of ElElektroniks LLC, St. Petersburg. “Therefore, a special column was added to the payroll. Employees sign it when they come for a salary.”

How are the second copies of the sheets stored?

The Ministry of Finance clarified that institutions are not required to keep second copies of pay slips (letter No. 02-06-05/21573 dated April 14, 2016). But commercial companies can apply the same rules. After all, the Labor Code of the Russian Federation does not oblige employers to make two copies of documents. We decided to ask our colleagues how they store duplicates.

10% We keep the second copies with the employee's signature "We make two copies of the sheet and ask employees to sign on the second one," says Valentina Kirillova, chief accountant of Ascension LLC, Ufa. "The signature confirms that we have notified the employee about the components of the salary" .

26% We store copies without signatures "We print two sheets. We give one to the employee, and the other is filed into personal accounts," says Ekaterina Fadeeva, chief accountant of TorgSib LLC, Naro-Fominsk. "Inspectors may require duplicates, so we are always ready give them."

64% We do not store duplicate sheets "We make one copy of the sheet and give it to the employee, - Anfisa Samoilova, chief accountant of Raduga LLC, Omsk, shares her experience. - We can always print copies from the program."