Reimbursement from the Social Insurance Fund in the report on insurance premiums. Calculation of insurance premiums: difficulties of filling out

04.01.2024

77 Moscow city

Date of publication: 07/05/2017

Date of letter: 05.07.2017
Number: BS-4-11/12778@
Type of tax (subject): Insurance premiums
Articles of the Tax Code:

Question: On the issue of filling out the calculation for insurance premiums, in particular, reflecting in the calculation the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation, as well as filling out the calculation by payers registered in the territory of the constituent entity of the Russian Federation, where the pilot project of the Social Insurance Fund of Russia is being implemented, which provides for specific features financial support, assignment and payment of insurance coverage

Answer:

The Federal Tax Service, in connection with incoming requests from territorial tax authorities and payers of insurance premiums regarding the issue of filling out calculations for insurance premiums, reports the following.

1. On the issue of reflecting in the calculation the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS of Russia):

In connection with the adoption of the Federal Law of July 3, 2016 No. 243 - FZ “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance” (hereinafter - Federal Law No. 243-FZ) powers to administer insurance premiums from 01/01/2017 are assigned to the tax authorities.

Federal Law No. 243-FZ introduced the concept of payment of insurance premiums into Article 80 of Part 1 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), defined as a written statement or application of the payer of insurance premiums, compiled in electronic form and transmitted via telecommunication channels using enhanced a qualified electronic signature or through the taxpayer’s personal account, about the object of taxation of insurance premiums, about the base for calculating insurance premiums, about the calculated amount of insurance premiums and about other data serving as the basis for the calculation and payment of insurance premiums.

In this regard, by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@, the form of calculation for insurance premiums (hereinafter referred to as the calculation) was approved, which came into force on January 1, 2017.

Thus, the calculation includes information that serves as the basis for the calculation and payment of insurance premiums for reporting periods, starting from the 1st quarter of 2017, in particular, information on the amount of expenses of the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with with maternity, reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia for reporting periods starting from the 1st quarter of 2017.

Amounts of expenses reimbursed by territorial bodies of the Federal Social Insurance Fund of Russia for reporting periods before 2017 are not reflected in the calculation.

In addition, according to clause 11.14. the procedure for filling out the calculation on line 080 of Appendix No. 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation, the corresponding columns reflect the amounts of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity 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 month of the last three months of the billing (reporting) period, respectively.

In this regard, if reimbursement of the payer’s expenses is carried out in one reporting period for expenses incurred in another reporting period, these amounts must be reflected in the calculation for the reporting period in relation to the month in which the territorial bodies of the Federal Social Insurance Fund of Russia made the specified reimbursement.

2. On the issue of filling out the calculation by payers registered in the territory of the constituent entity of the Russian Federation, where the pilot project of the Federal Social Insurance Fund of Russia is being implemented, which provides for the specifics of financial support, assignment and payment of insurance coverage:

According to clause 2.7. procedure for filling out the calculation of Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses carried out in accordance with the legislation of the Russian Federation” and No. 4 “Payments made from funds financed from the federal budget” to section 1 calculations are included in the calculation submitted to the tax authorities when payers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.

At the same time, 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 Federal Social Insurance Fund of Russia is being implemented, providing for the specifics of financial support, assignment and payment of insurance coverage (hereinafter referred to as a participant in the pilot project), payment of benefits for mandatory social insurance in case of temporary disability and in connection with maternity is carried out directly by the territorial bodies of the FSS of Russia.

Considering that payers of insurance premiums registered on the territory of a constituent entity of the Russian Federation - a participant in the pilot project, do not pay expenses for the payment of insurance coverage in case of temporary disability and in connection with maternity, respectively, appendices No. 3 and No. 4 to section 1 of the calculation do not are filled out and are not included in the calculation submitted by them to the tax authorities.

An exception is made for payers of insurance premiums who, during the billing (reporting) period, changed their address of location (place of residence) from the territory of a constituent entity of the Russian Federation not participating in the pilot project to the territory of a constituent entity of the Russian Federation - a participant in the pilot project, as well as payers of insurance premiums located on the territory of the constituent entities of the Russian Federation that are entering into the implementation of the above pilot project not from the beginning of the billing period.

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

Bring this letter to the lower tax authorities.

Valid state
Advisor to the Russian Federation 2nd class
S.L. Bondarchuk

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of failure by tax authorities to comply with clarifications of the Federal Tax Service of Russia is not:

an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”;
a complaint against the action (inaction) of tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service to improve the quality of tax administration and work with taxpayers.

As of January 1, 2017, tax authorities finally approved a new form for reporting insurance contributions. The document was put into effect by Order No. ММВ-7-11/551@ dated 10.10.16. It also contains a detailed procedure for filling out the calculation of insurance premiums and the electronic delivery format. How to fill out a new RSV correctly? For what periods and within what time frame should I submit this form? Who is recognized as a taxpayer and is required to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.

The current form for calculating insurance premiums in 2017 was developed “from scratch” and is intended for insurers to generate data on contributions to compulsory pension, social (VNiM) and medical insurance. The appearance of a new report (KND 1151111) is due to the addition of Chapter 34 to the Tax Code, which regulates the calculation and payment of insurance premiums (IC). A significant reform of legislative norms partially returns employers to the unified social tax already applied in the 2000s.

After 8 years (UST was abolished in 2009), the control authorities considered it appropriate to transfer the administration of contributions to the tax service and approved the head. 34 NK. It is defined here that:

SV payers include all individual entrepreneurs and legal entities that make payments to individuals on the basis of employment contracts and GPA; as well as private practitioners (stat. 419 of the Tax Code).
Objects for taxation of SV are payments to individuals under GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of Article 420 of the Tax Code).
The calculation period is taken to be a year (calendar); the reporting period is a quarter, half a year, and 9 months. (stat. 423 Tax Code).
SV deductions, as well as payment, are made by policyholders independently at the end of each reporting period; the transfer of debt is carried out taking into account the amounts paid for previous reporting periods (clause 1 of Article 431 of the Tax Code).
Payment of the CB is carried out no later than the 15th (clause 3 of Article 431 of the Tax Code).
Accounting for SV in rubles and kopecks is carried out by taxpayers for each individual individually (clauses 4, 5 of Article 431 of the Tax Code).
A single calculation is filled out with a cumulative total and presented based on the results of the reporting (calculation) periods no later than the 30th day (clause 7 of Article 431 of the Tax Code).
The filing authority for the ERSV is the Federal Tax Service at the address of the legal entity (residence address of the individual entrepreneur). As for the OP, the submission of the report (KND 1151111) is carried out at the place of registration in the case of independent settlements between the unit and the personnel.

Calculation of insurance premiums - composition of the form

A typical unified calculation of insurance premiums in 2017 includes a title page and many sections. Due to the fact that the form combines summary data on various types of insurance, the document is very voluminous and consists of 3 main sections. In this case, there is no need to form all the sheets in a row, but Sect. 2 is intended only for heads of peasant farms. For the remaining sections, those pages for which there is information are also filled out. In any case (even with “zero” activity), you must submit - title page, section. 1, subsection 1.1, 1.2 from Appendix 1 to Section. 1, adj. 2 to sec. 1, sec. 3.

The new calculation of insurance premiums includes:

Title page - here the policyholder enters his registration data (TIN, KPP, name, OKVED2, Federal Tax Service Authority, contact details), and also provides information about the reorganization and the reporting period.
Information about an individual - this sheet is intended to be filled out by those individuals who are not registered as individual entrepreneurs and have not indicated the TIN code.
Sec. 1 – the most extensive section of the ERSV is intended for entering summary data on all types of SV. Filling out is carried out for each type of contribution with codes KBK, OKTMO, total amounts for the entire billing period and the last 3 months as well.
Adj. 1 to section 1 – here the SV is indicated in terms of compulsory medical insurance and compulsory medical insurance. At the same time, subsection. 1.1, 1.2 are formed without fail by all policyholders, and subsection. 1.3, 1.3.1, 1.3.2, 1.4 - only if the employer made certain types of payments.
Adj. 2 to sec. 1 – here are the SV in the VNIM part. At the same time, the employer explains what types of benefits were issued to employees, how - directly or through the Social Insurance Fund (with the participation of the region in the pilot project), indicates the number of insured individuals and the amount of the insurance base, contributions, as well as funds reimbursed from Social Insurance.
Adj. 3 to sec. 1 – expenses for VNIM and in accordance with the legislation of the Russian Federation are indicated here in total amounts and by type of cases. For reference, those benefits that have already been accrued but not yet issued to individuals are indicated.
Adj. 4 to section 1 – here are payments to various categories of individuals made from federal funds. For example, these are payments to Chernobyl victims who suffered at the Mayak production facility, at the Semipalatinsk test site and in other radioactive territories.
Adj. 5 to section 1 – this sheet is generated only by IT organizations regarding the validity of the application of reduced tariff rates for SV (subclause 3, clause 1, Article 427 of the Tax Code).
Adj. 6 to section 1 – this sheet is generated only by firms using the simplified tax system engaged in the field of construction, manufacturing and various services in terms of using the validity of reduced rates (subclause 5, clause 1, article 427 of the Tax Code).
Adj. 7 to section 1 – for similar purposes, this sheet is formed only by simplified NPOs engaged in educational, scientific, social and other spheres (subclause 7, clause 1, Article 427 of the Tax Code).
Adj. 8 to section 1 – sheet is generated only by individual entrepreneurs on the PSN (subclause 9, clause 1 of Article 427 of the Tax Code) to justify the use of reduced rates on the SV.
Adj. 9 to section 1 – sheet is formed for payments to foreign individuals and those temporarily staying in Russia.
Adj. 10 to section 1 – sheet is filled out regarding payments to full-time students for work in special student detachments (subclause 1, clause 3, Article 422 of the Tax Code).
Sec. 2 – this section of the new ERSV is intended for the generation of information on SV by the heads of peasant farms.
Adj. 1 to section 2 – here the payment amounts are calculated.
Sec. 3 – personal information for all insured individuals is provided here. At the same time, subsection. 3.2.1 is required to be formed by all taxpayers, and 3.2.2 – only by those paying additional fees for individual payments.

Note! The calculation of insurance premiums (KND 1151111) does not indicate the amounts for “injuries” that remained under the jurisdiction of Social Insurance: submission of 4-FSS reports (on a new form) and payment of fees is made to the territorial division of the Social Insurance Fund.

How to fill out insurance premium calculations in 2017

Filling out a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11/551@ dated 10.10.16. All policyholders must comply with the regulations, regardless of legal form and field of activity. The filling instructions contain rules for entering data into the title page, sections, subsections and appendices. The codes are given separately:

According to the options for submitting a report (Appendix 1 to the Procedure) – 01 – for a paper document sent via mail; 02 – for a paper form submitted in person, 04 – for a form submitted via digital signature; 09 (10) – when using barcodes.
According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
By periods (Appendix 3) - code of the billing period, that is, year - 34, quarter code - 21, half-year - 31, 9 months. – 33. Special coding has been developed for policyholders who have undergone reorganization or liquidation.
By tariffs (Appendix 5) – the payer’s tariff code differs according to the applied tax system and type of activity. For example, for a company on OSNO and the general SV tariff - 01, for a company on the simplified tax system and the general SV tariff - 02, for imputed employees - 03, etc.
Where the form is submitted (Appendix 4) - the encoding varies depending on who exactly is submitting the report. For example, if a Russian enterprise reports - 214, its legal successor - 217, OP of a Russian organization - 222, individual entrepreneur - 120, etc.
By types of certifying documents (Appendix 6) - the coding was developed according to the main types of certifying documentation. For a Russian citizen’s passport – 21, military ID – 07, birth certificate of an individual – 03, foreigner’s passport – 10, etc.
For subjects of the Russian Federation (Appendix 7) - each subject (other populated areas) of the Russian Federation has its own coding. Moscow – 77, Moscow region. – 50, Rostov region. – 61, Omsk region. – 55, etc.
By category of insured individuals (Appendix 8) - this category code is given on page 200, subsection. 3.2.1. For example, for ordinary employees you need to indicate HP.

Algorithm for filling out calculations for insurance premiums in 2017

It is not enough to know how to fill out a new calculation; you also need to remember the ratios of indicators both within the ERSV and in comparison with reporting to the Social Insurance Fund for injuries and to the Federal Tax Service for payments to individuals (6-NDFL). When calculating the total amounts of SV according to the OPS in Sect. Line 1 030 should reflect data for the entire period, and lines 031-033 – for the last three months; line 040 and line 020 are reserved for filling out the corresponding BCC. Line 070 of the calculation is formed only by policyholders on the additional tariff according to the compulsory insurance policy, and line 090 - by employers paying SV for additional coverage.

Regulations for drawing up the calculation form for SV:

The title page is filled in first - the data is taken from the tax registration certificates; the field allocated for the number of pages is left blank for now.
Next, fill out section 3 of the calculation of insurance premiums - here you must include personalized information for all insured persons registered in the reporting period. These include those who, for various reasons, do not receive remuneration, but remain on the employer’s staff. For example, women on maternity leave; child care providers, employees on unpaid leave, etc.
Then subsections are filled in. 1.1 and 1.2 to section. 1 – that is, contributions for compulsory health insurance and compulsory medical insurance. Remember that the data must match those entered in section. 3.
To reflect contributions for VNIM, Appendix 2 to Section. 1 – accruals are indicated here, as well as insurance costs incurred and amounts reimbursed by Social Insurance. If there were benefits during the period, additionally fill out Appendix 3 and page 070 appendix. 2. If not, adj. 3 is not required to be formed.
At the very end, the summary amounts are posted to the section. 1 – here is the OKTMO code, KBK contributions and accruals for the entire period, including for the last 3 months.
Finally, the completed pages are numbered using the chronological method, the resulting number is placed on the title page, and the head of the policyholder certifies the ERSV with a personal signature and seal.

An example of filling out a calculation for insurance premiums 2017

The following is an example of compiling an ERSV for 9 months. 2017 The sending format depends on the number of personnel of the policyholder. Employers with more than 25 people on staff are required to report only electronically (clause 10 of Article 431 of the Tax Code), others can submit calculations “on paper”. If the obligation to surrender is performed by a representative of the policyholder, a notarized power of attorney will be required.

When sending a report, you must first check the specified information, since if there are errors or inaccuracies, the ERSV will not be accepted and a negative protocol will be received. At the same time, the payer may receive from the Federal Tax Service a request to provide explanations regarding the use of reduced tariffs or the reflection of non-taxable amounts. For example, error code 0400500003 means a discrepancy in the calculation of personal information for individuals with the tax service database. Submitting an incorrect TIN, SNILS or full name for employees will result in refusal to accept reports. In order for the payment to be accepted, you must correct the information and resend the document.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

In the report on calculations of insurance premiums for the 1st quarter of 2017, is it necessary to reflect various benefits that were paid to employees in 2016 and reimbursed through the Social Insurance Fund in 2017? Where to display this amount in the report and how? Is it necessary to reflect the amount received from the Social Insurance Fund for 2016 in the Calculation of insurance premiums for the 1st quarter of 2017 on line 080?

The amount of expenses for the payment of insurance coverage for 2016, reimbursed by the Social Insurance Fund at the beginning of 2017, is not reflected in the calculation of insurance premiums for the 1st quarter of 2017.

During the billing period, based on the results of each month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and tariffs minus the amounts calculated from the beginning of the billing period to the previous calendar month inclusive. The amount of insurance premiums for VNIM is reduced by the amount of expenses incurred for the payment of insurance coverage for the specified type of compulsory social insurance. Payers submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization (clauses 1,2,7, Article 431 of the Tax Code of the Russian Federation). The calculation of insurance premiums for the first settlement (reporting) period of 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ (clause 2 of the Order).

If, at the end of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage (minus the funds allocated to the policyholder by the territorial body of the Federal Insurance Fund of the Russian Federation in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums, the resulting difference is subject to offset by the tax authorities body on account of upcoming payments on the basis of confirmation received from the territorial body of the FSS of the Russian Federation of expenses for the payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement by the territorial bodies of the FSS of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 No. 255-FZ " On compulsory social insurance in case of temporary disability and in connection with maternity (clause 9 of Article 431 of the Tax Code of the Russian Federation).

According to the procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation, line 060 reflects the amounts calculated insurance premiums, line 070 - the amount incurred by the payer for the payment insurance coverage for VNIM, on line 080 - the amount of the payer's expenses reimbursed by the FSS for the payment of insurance coverage, on line 090 - the amount of insurance contributions payable to the budget or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively (clauses 11.12-11.15 of the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form”).

Thus, the amounts on line 090 will be calculated as follows: line 060 - line 070 + line 080. According to tax legislation and the Procedure for filling out Appendix No. 2 to Section 1 of the calculation of insurance premiums (valid from 01/01/2017), line 080 will be reflected the amount of payer expenses reimbursed by the Social Insurance Fund that have occurred since the beginning of 2017 (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 month of the last three months of the billing (reporting) period, respectively) . The legislation of the Russian Federation does not provide for the offset of overpayments on insurance premiums and expenses for the payment of insurance coverage for VNiM for 2016 against upcoming payments; they can only be returned (Part 1 of Article 21 of Law No. 250-FZ). To do this, the policyholder must submit to the Federal Insurance Fund of the Russian Federation calculations of insurance premiums (form 4-FSS) for 2016, submit an application to the Federal Insurance Fund of the Russian Federation for a refund of the overpayment of insurance premiums transferred and received as payment of insurance premiums for VNIM (money) for the period until December 31 .2016, submit an application to the FSS of the Russian Federation for reimbursement of expenses for the payment of insurance coverage for VNIM (Information of the FSS of the Russian Federation “Interaction of the policyholder with the FSS of the Russian Federation and the Federal Tax Service of Russia on legal relations that arose before December 31 and from January 1, 2017”).

Return back to

Beginning with reporting for the 1st quarter of 2017, contribution payers must submit calculations of insurance premiums to the territorial tax authorities. The calculation form and the procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Line 080 of Appendix 2 to Section 1 of the calculation reflects the amount of funds received from the fund in the form of reimbursement of expenses for the payment of insurance coverage (in particular, benefits).

According to clause 11.14 of the Procedure, on line 080 it is necessary to indicate the amount of compensation:

For the last three months of the reporting (calculation) period;

For each of the last three months of the reporting (calculation) period.

The calculation of contributions includes information that is the basis for the calculation and payment of contributions for reporting periods from the 1st quarter of 2017. In this regard, the amounts of payments and contributions that relate to periods before 01/01/2017 do not need to be reflected in it.

Consequently, the organization should not indicate on line 080 of Appendix 2 the amount of expenses reimbursed by the fund for periods before 2017, even if such reimbursement was received in 2017. On this line you need to reflect the compensation received from the Federal Social Insurance Fund of Russia for expenses incurred starting from 01/01/2017 and later.

Specialists of the Federal Tax Service of Russia drew attention to this in a letter dated 07/05/2017 No. BS-4-11/12778@.

The tax service also clarified that the amount of compensation must be shown on line 080 of the calculation for the reporting period in which funds from the fund were received into the payer’s account, and not for the reporting period when the expenses were actually incurred.

If, at the end of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage (minus the funds allocated to the policyholder by the territorial body of the Federal Insurance Fund of the Russian Federation in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums, the resulting difference is subject to offset by the tax authorities body on account of upcoming payments on the basis of confirmation of expenses received from the territorial body of the FSS of the Russian Federation for the payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement by the territorial bodies of the FSS of the Russian Federation in accordance with the procedure established by Federal Law No. 255-FZ “On compulsory social insurance for case of temporary disability and in connection with maternity (clause 9 of Article 431 of the Tax Code of the Russian Federation).

According to the procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation, line 060 reflects the amounts of calculated insurance contributions, line 070 - the amount of expenses incurred by the payer for payment insurance coverage for VNIM, on line 080 - the amount of the payer's expenses reimbursed by the FSS bodies for the payment of insurance coverage, on line 090 - the amount of insurance contributions payable to the budget or the amount of excess of expenses incurred by the payer for the payment of insurance coverage from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively (clauses 11.12-11.15 of the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form”).

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

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

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

Reflection of benefits in the calculation of contributions

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

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

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

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

from the beginning of the billing period - calendar year;

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

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

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

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

Example. Reimbursement of VNIM expenses

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

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

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

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

Features of the pilot project

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

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

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

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

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

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

__________________

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