Let's get acquainted with the new form: calculation of insurance premiums. Let's get acquainted with the new form: calculation of insurance premiums Single calculation: reporting and billing periods

Calculation of insurance premiums– this is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted starting from the 1st quarter of 2017.

Note: calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and changes in the 4-FSS report, in connection with the transfer of insurance premiums to the jurisdiction of the Federal Tax Service.

The report includes information on all insurance premiums paid by the employer for its employees (except for contributions for injuries, data on which are included in the 4-FSS report).

Who should submit calculations to the Federal Tax Service?

The report must be submitted by individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receiving income subject to insurance contributions.

Form of quarterly reporting to the Federal Tax Service for employees in 2019

Quarterly reporting to the Federal Tax Service on insurance premiums for employees is submitted using a new form - KND 1151111. It is filled out for all employees and contains the following information:

• Information about an individual who is not an individual entrepreneur.
• Summary data on the obligations of the payer of insurance premiums.
• Summary data on the obligations of insurance premium payers of heads of peasant farms.
• Personalized information about insured persons.

Sample of filling out calculations for insurance premiums in 2019

You can see a sample of how to fill out a calculation of insurance premiums on this page.

Deadline for submitting calculations for insurance premiums in 2019

Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly(based on the results of the 1st quarter, half year, 9 months and year).

The deadline for submission is no later than the 30th day of the month following the reporting period.

Note: If the due date falls on a weekend or holiday, the deadline for submitting the calculation is postponed to the next working day.

Table 1. Deadlines for submitting calculations for insurance premiums in 2019

Where to submit insurance premium payments

The calculation of insurance premiums is submitted to the Federal Tax Service:

• Individual entrepreneur at his place of residence.
• LLC at its location.

Note: separate divisions that accrue payments and other remuneration in favor of individuals submit reports at their location.

Methods for submitting calculations for insurance premiums

Payments for insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print out the calculation in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the tax office at the place of registration (location of a separate division).

The inspection staff will transfer the data to them and give you a second copy of the calculation with a note of receipt.

note, this method can be submitted only if the average number of employees does not exceed 25 people.

At the same time, the payment can be submitted both by personal appeal to the Federal Tax Service, and by sending it by registered mail with a list of the contents and a receipt.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To obtain an electronic signature, you must enter into an agreement with one of the EDF operators. After this, you can send the calculation via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a calculation via the Internet, the Federal Tax Service sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the calculation). After checking the calculation, you will receive a control protocol with its results.

Calculation structure for insurance premiums in 2019

The calculation of insurance premiums contains 3 sections and appendices to them:

• Section 1. “Summary data on the obligations of the payer of insurance premiums.”
• Appendix No. 1. “Calculation of the amounts of insurance contributions for compulsory pension and health insurance.”
• Appendix No. 2. “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.”
• Appendix No. 3. “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation.”
• Appendix No. 4. “Payments made from funds financed from the federal budget.”
• Appendix No. 5. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance contributions by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 6. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 7. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 8. “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 9. “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation.”
• Appendix No. 10. “Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.”
• Section 2. “Summary data on the obligations of insurance premium payers of heads of peasant (farm) households.”
• Appendix No. 1. “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise.”
• Section 3. “Personalized information about insured persons.”

Basic filling rules

• If errors are detected, as well as non-reflection or incomplete reflection of information in the previously submitted calculation, if this leads to an underestimation of the amount of contributions payable, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to submit clarifications on the calculation.
• The title page must be completed by all employers (including heads of peasant farms).
• Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3 are included in the calculation by all employers, except heads of peasant farms.
• The heads of peasant farms include in the calculation, in addition to the title page, Section 2 and Appendix No. 1 to Section 2.
• The sheet “Information about an individual who is not an individual entrepreneur” is filled out by individuals who are not individual entrepreneurs and who did not indicate their TIN in the calculation (for example, lawyers, notaries).
• Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5 – 10 to Section 1 are filled out by employers paying insurance premiums at additional or reduced rates.
• Appendices No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers pay expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.
• The document can be completed by hand or using a computer. Ink color is black, purple or blue.
• Data in the calculation is entered in capital block letters, from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them.
• If there is no quantitative or total indicator in the corresponding field or line, the value “0” is indicated; in other cases, a dash is placed.
• Cost indicators (in sections 1 – 3, appendix No. 1 – 10 to section 1, appendix No. 1 to section 2) are indicated in rubles and kopecks.
• Each page must contain a serial number, specified in the format 001, 010, etc.
• Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
• You can find out the OKTMO code using.
• When filling out the calculation, it is not allowed to use corrective agents (putties), make corrections, or make blots.
• Stapling or stitching the document is not allowed; you can fasten the sheets with a paper clip.
• Duplex printing is also not allowed.

Instructions for filling out insurance premium calculations

You can download the official instructions for filling out insurance premium calculations from this link.

Title page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit). Individual entrepreneurs do not fill in this field.

Field " Correction number" It is entered: “0—” (if the calculation is submitted for the first time for the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Settlement (reporting) period (code)" The code of the period for which the calculation is submitted is indicated:

• “21” – for the 1st quarter.
• “31” – for half a year.
• “33” – in 9 months.
• “34” – based on the results of the year.

Field " Calendar year" This field records the year for which the calculation is provided. Those. if you take it in 2019, then you must write 2019.

Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations - in the notice of registration of a Russian organization.

Field " By location (registration) (code)" The code of the location or registration of the organization or individual entrepreneur is indicated:

• “112” – at the place of residence of an individual who is not an individual entrepreneur.
• “120” – at the place of residence of the individual entrepreneur.
• “121” – at the place of residence of the lawyer who established the law office.
• “122” – at the place of residence of a notary engaged in private practice.
• “124” – at the place of residence of the member (head) of the peasant farm.
• “214” – at the location of the Russian organization.
• “217” – at the place of registration of the legal successor of the Russian organization.
• “222” – at the place of registration of the Russian organization at the location of the separate division.
• “335” – at the location of a separate division of a foreign organization in the Russian Federation.
• “222” – at the place of registration of the international organization in the Russian Federation.

Field “Name of the organization, separate division/last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) enterprise, individual.” Individual entrepreneurs, heads of peasant farms and individuals need to fill out their last name, first name and patronymic line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of the type of economic activity according to the OKVED 2 classifier" This field indicates the activity code in accordance with the new OKVED directory.

Field " Form of reorganization (liquidation) (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number" Indicated in the format: “8”, code, number; between “8” and the code, as well as between the code and the number, the sign “ ” (“space”) is indicated.

Field " The calculation is compiled on ____ pages"The number of pages on which the calculation was compiled is reflected.

Field " with supporting documents or their copies on ____ sheets" Here you enter the number of sheets of documents that are attached to the calculation (for example, a power of attorney from a representative). If there are no such documents, then dashes are added.

Block " I confirm the accuracy and completeness of the information specified in this calculation:" In the first field you must indicate: “ 1 "(if the accuracy of the calculation is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to put a signature and the date of signing the calculation.
• If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field.

Sheet “Information about an individual who is not an individual entrepreneur”

When filling out the calculation sheet “Information about an individual who is not an individual entrepreneur” in the “Page” field. The serial number of the page is reflected, and the field “Last name __________ I. _______ O._____” is also filled in.

Field " Date of Birth". The date of birth is indicated in accordance with the passport.

Field " Place of Birth". The place of birth is indicated in accordance with the passport.

Field " Country of citizenship code". The country code is indicated. Citizens of Russia indicate the code “643”.

Field " Document type code". The code of the type of document certifying the identity of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 10 «, « 07 "if military ID and " 03

Field " Series and number". The details (series and number) of the identity document are indicated, the sign “N” is not indicated, the series and number of the document are separated by the sign “” (“space”).

Field " Issued by". The name of the authority that issued the identity document is indicated.

Field " date of issue". The date of issue of the identity document is indicated.

Fields " Residence address in the Russian Federation". The full address of the place of residence of an individual on the territory of the Russian Federation is indicated on the basis of an identification document or another document confirming the address of the place of residence. If any element of the address is missing, a dash must be added.

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

Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the payer making payments and other remuneration to individuals, reflecting the BCC to which the amounts of insurance premiums calculated for the billing (reporting) period are subject to crediting or reimbursement from budget calculated for the billing (reporting) period.

Line "010". You can find out the OKTMO code using.

Line "020". The corresponding KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “031 – 033”. The amounts of insurance contributions for compulsory pension insurance calculated for payment to the budget for the last three months of the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the BCC indicated in line 020, are indicated.

Line "040"

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “051 – 053”. The amounts of insurance premiums for compulsory medical insurance calculated for payment to the budget for the last three months of the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the BCC indicated in line 080.

Line "060". The KBK to which insurance contributions for compulsory pension insurance are credited at additional rates is indicated.

Note: if it is necessary to indicate several BCCs, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines 060 - 073.

Line "070". The amount of insurance contributions for compulsory pension insurance at additional rates, subject to payment to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines “071 – 073”. The amounts of insurance contributions for compulsory pension insurance at additional rates, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the one indicated in line “060 KBK”, are indicated.

Line "080". The KBK to which insurance contributions for additional social security are credited is indicated.

Note: if it is necessary to indicate several budget classification codes, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines “080 – 093”.

Line "090". The amount of insurance contributions for additional social security to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “091 – 093”. The amounts of insurance contributions for additional social security calculated for payment to the budget for the last three months of the billing (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

String "100". The KBK is indicated, to which insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are credited.

Line "110". The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines “111 – 113”. The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the BCC indicated in line 100, are indicated.

Line "120". The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “121 – 123”. The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (reporting) period is indicated.

Note: simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Appendix No. 1. Calculation of the amounts of insurance contributions for compulsory pension and health insurance to section 1 of the calculation

Appendix No. 1 to section 1 of the calculation consists of the following subsections:

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

Note: subsections 1.1 and 1.2 are filled out by all payers making payments and other benefits to individuals insured in the compulsory pension and health insurance system. Subsections 1.3 and 1.4 are filled out by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.

When filling out line 001 of Appendix No. 1, the tariff code is indicated (see Payer tariff codes). If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many Appendix No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1) as tariffs were applied during the billing (reporting) period .

note that the payer tariff codes “21” - “29” are not used to fill out line 001 of Appendix No. 1.

Subsection 1.1. Calculation of the amount of insurance contributions for compulsory pension insurance"

Lines 010 – 062 calculate the amounts of insurance contributions for compulsory pension insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

Line "010". The total number of insured persons in the compulsory pension insurance system 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, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.1 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 is indicated from the last three months of the billing (reporting) period, respectively.

Line "021". The number of individuals from line 020 is indicated whose payments and other remuneration exceeded the maximum base for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 of the Tax Code of the Russian Federation 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.

Line "030"

Line "040". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "050". The base for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation 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.

Line "051". The base for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 Article 421 of the Tax Code of the Russian Federation 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.

Line "060". The amounts of calculated insurance contributions for compulsory pension insurance 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, are indicated.

Line "061". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Art. 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line "062". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts exceeding for each insured person the maximum value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance

Lines 010 - 060 calculate the amounts of insurance premiums for compulsory health insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory health insurance system.

Line "010". The total number of insured persons for compulsory health insurance 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, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.2 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 is indicated from the last three months of the billing (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations specified in paragraphs 1 and 2 of Article 420 of the Code are indicated on an accrual basis 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. ) period respectively.

Line "040". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory medical insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "050". The base for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with clauses 1 and 2 of Article 421 of the Tax Code of the Russian Federation 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.

Line "060". The amounts of calculated insurance premiums for compulsory health insurance 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, are indicated.

Subsection 1.3. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation

Subsection 1.3 consists of the following subsections:

• Subsection 1.3.1. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation.”
• Subsection 1.3.2. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.”

In field 001 subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums for the additional tariff of the subsection:

• “1” – in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation.
• “2” – in accordance with clause 2 of Article 428 of the Tax Code of the Russian Federation.

If during the settlement (reporting) period both the grounds for paying insurance premiums at an additional rate for certain categories of insurance premium payers were applied in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation, and the grounds for paying insurance premiums at an additional rate for certain categories of insurance premium payers in accordance with clause 2 of Article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

In lines "010 – 050" Subsection 1.3.1 calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

Line "010" subsection 1.3.1. The number of individuals is indicated from payments and other remunerations for which insurance premiums for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to persons specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "040" subsection 1.3.1. The base for calculating insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line "050" subsection 1.3.1. The amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third month of the last three months of the billing (reporting) period, respectively.

On lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

In field 001 Subsection 1.3.2 indicates the code of the calculation basis for applying clause 3 of Article 428 of the Tax Code of the Russian Federation:

• “1” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the law of December 28, 2013 N 400-FZ.
• “2” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 2 - 18 of part 1 of article 30 of the law of December 28, 2013 N 400-FZ “On insurance pensions”.

In field 002 Subsection 1.3.2 indicates the code of the basis for filling out the subsection “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation”:

• “1” – if there are results of a special assessment of working conditions.
• “2” – if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.
• “3” - in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.

In field 003 subsection 1.3.2 indicates the working conditions class code:

• “1” – dangerous, subclass of working conditions 4.
• “2” – harmful, subclass of working conditions 3.4.
• “3” – harmful, subclass of working conditions 3.3.
• “4” – harmful, subclass of working conditions 3.2.
• “5” – harmful, subclass of working conditions 3.1.

If during the settlement (reporting) period more than one basis was applied for payment of insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then so many pages are included in the calculation subsection 1.3.2 of Appendix 1, how many grounds were applied during the billing (reporting) period.

Line "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals from whose payments and other remunerations insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation 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.

Line "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "030". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses associated with the extraction of income, received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation 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.

Line "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation 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.

Subsection No. 1.4. Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations

In field 001 the code of the basis for calculating insurance contributions for additional social security is indicated:

• “1” – calculation of the amount of insurance premiums for additional social security for flight crew members of civil aviation aircraft.
• “2” – calculation of the amounts of insurance contributions for additional social security for certain categories of employees of coal industry organizations.

Note: if during the billing (reporting) period more than one basis was applied for payment of insurance contributions for additional social security, then as many subsections 1.4 are included in the calculation as the number of grounds were applied during the billing (reporting) period.

On lines 010 - 050, the amounts of insurance contributions for additional social security are calculated in accordance with Article 429 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals in accordance with the code of the basis for calculating insurance contributions for additional social security specified in field "001".

Line "010". Indicates the number of individuals from whose payments and other remuneration insurance contributions for additional social security established by Article 429 of the Tax Code of the Russian Federation are calculated 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.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation are indicated on an accrual basis 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.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "040". The base for calculating insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The amounts of calculated insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation are indicated 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 period (reporting) period respectively.

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

In field 001 Appendix No. 2 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person.
• “2” – credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer.

Lines 010 – 070 calculate the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system.

Line "010". The total number of insured persons 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 is indicated. period accordingly.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation are indicated, cumulatively 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 calculation (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis 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.

Line "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount exceeding the size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood established by clause 3 of Article 421 of the Tax Code of the Russian Federation 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.

Line "050". The base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation 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.

Line "051". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities to individuals who, in accordance with the law dated 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are allowed to carry them out, and pay a single tax on imputed income for certain types of activities specified in paragraph 6 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, 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.

Line "052". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships, specified in paragraph 4 of paragraph 1 Article 427 of the Tax Code of the Russian Federation, 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.

Line "053". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code RF, 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.

Line "054". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of Member States of the Eurasian Economic Union (hereinafter referred to as the EAEU), 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.

Line "060". The amounts of calculated insurance contributions 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 are indicated. period accordingly.

Line "070". The amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with 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 are indicated. calculation (reporting) period, respectively.

Line "080". The amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity 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.

Line "090". The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance contributions are indicated. for this type of insurance, indicating the corresponding attribute, 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 value of the characteristic specified on line 090 takes on the following values:

• “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, are indicated.
• “2” – if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated.

Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation

Appendix No. 3 reflects the expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity.

In column 1 reflects the number of cases (number of recipients for lines 060, 061, 062) of 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, with the exception of lines 040, 050.

In column 2 lines 010 - 031, 070 indicate the number of paid days; on lines 060 - 062 - the number of payments made; on lines 040, 050, 090 - the number of benefits paid.

In column 3 the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected on an accrual basis from the beginning of the billing period.

In column 4 reflects the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period, made from funds financed from the federal budget: in excess of the established norms for persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment for additional days off to care for disabled children, as well as additional costs for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity, in accordance with Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006.

Line "010". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, are indicated, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of assignment of benefits for temporary disability.

Line "011". The costs incurred by the payer for the payment of benefits for temporary disability to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of member states, are indicated. EAEU, and the number of cases of assignment of benefits for temporary disability (without taking into account the costs of paying benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of assignment of benefits for temporary disability.

Line "020". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of assignment of benefits for temporary disability are indicated.

Line "021". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of benefits for temporary disability to foreign citizens and stateless persons temporarily staying are indicated. In Russian federation.

Line "030". The costs incurred by the payer for the payment of maternity benefits, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of maternity benefits are indicated.

Line "031". The costs incurred by the payer for the payment of maternity benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of maternity benefits are indicated.

Line "040". The costs incurred by the payer to pay a one-time benefit to women who registered with medical organizations in the early stages of pregnancy are indicated.

Line "050". The expenses incurred by the payer for the payment of a lump sum benefit upon the birth of a child are indicated.

Line "060". The costs incurred by the payer for the payment of monthly child care benefits are indicated, reflecting the number of recipients.

Line "061". The costs incurred by the payer for the payment of monthly benefits for the care of the first child are indicated, reflecting the number of recipients.

Line "062". The costs incurred by the payer for the payment of monthly benefits for the care of the second and subsequent children are indicated, reflecting the number of recipients.

Line "070". The costs incurred by the payer to pay for additional days off to care for disabled children are indicated.

Line "080". The costs incurred by the payer to pay insurance premiums to state extra-budgetary funds, calculated from the payment of additional days off for caring for disabled children, are indicated.

Line "090". The costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services are indicated.

String "100". The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.

Line "110". The amount of accrued and unpaid benefits is indicated, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

Appendix No. 4. Payments made from funds financed from the federal budget" to section 1 of the calculation

Appendix No. 4 reflects the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who exercised the right to receive additional days off to care for disabled children.

In column 3 lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260 indicate the number of paid days; on lines 040 – 060, 100 – 120, 180 – 200, 270 – 290 the number of benefit payments in the billing period in excess of that established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off to care for disabled children.

In column 4 lines 100 – 290 reflect the amount of the payer’s expenses for the payment of benefits; on line 300 - the amount of payment by the payer for additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off to care for disabled children.

Line “010 – 060”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens affected by the disaster at the Chernobyl nuclear power plant.

Lines “070 – 120”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of the accident at the Mayak production association.

Lines "130, 140". Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of nuclear tests at the Semipalatinsk test site.

Lines “150 – 200”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as to persons who received or suffered radiation sickness or became disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant.

Lines “210 – 230”. Information is provided on additional payments of benefits for temporary disability, pregnancy and childbirth related to the inclusion in the insurance record of the insured person of service periods during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Part 4 Article 3 of the law of December 29, 2006 N 255-FZ.

Lines “240 – 310”. The summary information on the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget is indicated.

Appendix No. 5. Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 5 is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the tariffs of insurance premiums established by paragraph 1, paragraph 2, article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill out columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill out only column 3 (lines 010 - 040 and line 050). Column 2 is not filled in by newly created organizations.

Line "010". The average number of employees for the billing (reporting) period is indicated in column 3 (the average number of employees for the 9 months preceding the current billing period is in column 2), determined in the manner established by Rosstat.

Line "020". Columns 2 and 3 indicate the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current billing period and based on the results of the current billing (reporting) period, respectively.

Line "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs based on the results of 9 months preceding the current billing period and based on the results of the current calculation (reporting) period, respectively.

Line "040". It is calculated as the ratio of the values ​​of lines 030 and 020, multiplied by 100.

Line "050". The date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register, sent by the authorized federal executive body in accordance with clause 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation of November 6, 2007 N 758.

Appendix No. 6. Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 6 is filled out by organizations and individual entrepreneurs using the simplified tax system, as well as combining UTII and simplified taxation system, or simplified tax system and PSN, the main type of economic activity classified in accordance with OKVED, named in paragraph 5 of clause 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by clause 3, clause 2, article 427 of the Tax Code of the Russian Federation.

Line "060". The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period.

Line "070". The amount of income from the sale of products and (or) services provided in the main type of economic activity, determined for the purposes of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.

Line "080". The share of income determined for the purposes of applying clause 6 of Article 427 of the Tax Code of the Russian Federation is indicated. The indicator value is calculated as the ratio of the values ​​of lines 070 and 060, multiplied by 100.

Appendix No. 7. Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in paragraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 7 is filled out by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (the activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the insurance premium rates established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill out lines 010 - 050, column 1 when submitting calculations for each reporting period, lines 010 - 050, column 2 when submitting calculations for the billing period.

Line "010". The total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in paragraph 7 of Article 427 of the Tax Code of the Russian Federation.

Line "020". The amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities, named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "030". The amount of income in the form of grants received for the implementation of activities named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14, paragraph 1, Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "040". The amount of income from carrying out the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six, paragraph 5, clause 1, article 427 of the Tax Code of the Russian Federation is indicated.

Line "050". The share of income determined for the purpose of applying clause 7 of Article 427 of the Tax Code of the Russian Federation is indicated, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.

Appendix No. 8. Information necessary for the application of a reduced rate of insurance premiums by payers specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled out by individual entrepreneurs on the PSN and applying the insurance premium rates established by paragraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in clauses 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation.

Note: the number of completed lines 020 – 060 must correspond to the number of patents received by the individual entrepreneur during the billing (reporting) period.

Line "020". The number of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer applying the patent taxation system is indicated.

Line "030". The OKVED included in the application for a patent is indicated.

Line "040". The date of commencement of validity of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer using PSN is indicated.

Line 050. The expiration date of the patent issued by the individual entrepreneur is indicated.

Line "060". Columns 1 – 5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation 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.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation 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.

Note: if there are several completed sheets of Appendix 8, line 010 is filled in only on the first of them.

Appendix No. 9. Information necessary for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 9 is filled out by payers who have entered into employment contracts and accrue payments and other remuneration to foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).

Note: the number of completed lines 020 – 080 must correspond to the number of individuals - foreign citizens or stateless persons in whose favor payments and other remunerations were accrued. Persons who are citizens of EAEU member states are not indicated.

Lines 020 - 070 indicate the information corresponding to a foreign citizen or stateless person:

• surname of a foreign citizen or stateless person.
• the name of a foreign citizen or stateless person.
• patronymic of a foreign citizen or stateless person.
• TIN of a foreign citizen or stateless person (if available).
• SNILS (if available).
• Citizenship (if available). If you do not have citizenship, the code “999” is indicated.

Line "080". Columns 1 – 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the billing (reporting) period 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.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists) in their favor.

Note: if there are several completed sheets, line 010 is filled in only on the first of them.

Appendix No. 10. Information necessary for the application of the provisions of paragraph 1, paragraph 3, Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled out by payers who make payments and other rewards in favor of students in professional educational organizations, educational institutions of higher education on full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in professional educational organizations, educational organizations of higher education on full-time study for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support), to which the payer accrued payments under employment contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

Line "020". A unique number is indicated (in the order assigned by the payer when filling out the calculation, starting with “001”) of an individual studying in professional educational organizations, educational organizations of higher education on a full-time basis for activities carried out in a student group (included in the federal or regional register youth and children's associations enjoying state support).

Lines “030 – 050”. The last name, first name, and patronymic of the student are indicated.

Lines "060 and 070". The date and number of the document confirming the student’s membership in the student’s student group is indicated.

Lines "080 and 090". The date and number of the document confirming full-time study during the period of such membership is indicated.

Lines 100. In columns 1 – 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis 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 period ( reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

If there are several completed sheets, line 010 is filled in only on the first of them.

Line "110". The unique number of the individual is indicated, reflected in line 020.

Line "120". The name of the youth or children's association that receives state support is indicated.

Line "130". The date of entry in the register maintained by the federal executive body exercising the functions of implementing state youth policy in relation to youth or children's associations receiving state support is indicated.

Line "140". The number of the entry in the register maintained by the federal executive body that carries out the functions of implementing state youth policy in relation to a youth or children's association that receives state support is indicated.

Section 2. Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms” calculation

Section 2 is filled out by the heads of peasant farms.

Line "010". The code is indicated in accordance with OKTMO. When filling out line 010, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which the payer pays insurance premiums.

Line "020". The KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Line "040". The KBK to which insurance premiums for compulsory health insurance are credited is indicated.

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Appendix No. 1. Calculation of the amount of insurance premiums payable for the head and members of a peasant (farm) enterprise to section 2 of the calculation

Lines “010 – 090” is filled out for each member of the peasant farm, including the head of the peasant farm, for each period (within the calculation year) during which the individual was a member of the peasant (farm) enterprise.

Lines “010 – 030”. The full name of the member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with identification documents.

Line "040". The TIN of each member of the peasant farm, including him, is indicated in accordance with the certificate of registration of the individual with the tax authority (if any).

Line "050". The SNILS number of each member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with the insurance certificate of compulsory pension insurance.

Line "060". The year of birth of each member of the peasant farm, including its head, is indicated.

Line "070". The date of entry (in the billing period) into members of the peasant farm is indicated in accordance with the application.

Line "080" The date of withdrawal (in the billing period) from the peasant farm in accordance with the application is indicated.

Note: if a member of a peasant farm was a member of a peasant (farm) enterprise during the entire billing period, then the start and end dates of the billing period for which the calculation is being submitted are entered in lines 070 and 080, respectively.

Line "090". Columns 1 – 2 reflect the amounts of insurance contributions payable to the budget for each member of the peasant farm, including its head, for compulsory pension insurance and compulsory health insurance, respectively.

Section 3. Personalized information about the insured persons" calculation

Section 3 is completed for all insured persons for the last three months of the billing (reporting) period, including in whose favor payments and other remunerations were accrued during the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, under copyright contracts, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Note: in personalized information about insured persons that does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 when initially submitting information for the billing (reporting) period, “0—” is entered; in the updated calculation for the corresponding billing (reporting) period, the adjustment number is indicated (for example, “1—”, “2—” and so on).

Field 020 is filled in in accordance with the codes defining the billing (reporting) period:

• “21” – for the 1st quarter.
• “31” – for half a year.
• “33” – in 9 months.
• “34” – based on the results of the year.
• “51” – for the 1st quarter during the reorganization (liquidation) of the organization.
• “52” – for six months during the reorganization (liquidation) of the organization.
• “53” – for 9 months during the reorganization (liquidation) of the organization.
• “90” – per year during reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

Field "030". The year for the billing (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the “Calendar year” field on the title page of the calculation.

Field "040". The serial number of the information is indicated.

Field "050". The date of submission of information to the tax authority is indicated.

Subsection 3.1 indicates the personal data of the individual recipient of the income.

Line "060". The TIN of the individual is indicated.

Line "070". The SNILS number of the insured person is indicated.

Line "080". The full surname of the individual is indicated in accordance with the identity document.

Line "090". The full name of the individual is indicated in accordance with the identity document.

String "100". The full middle name of the individual is indicated in accordance with the identity document.

Line "110". The date of birth of the individual is indicated in accordance with the document proving his identity.

Line "120". The numeric code of the country of which the individual is a citizen is indicated. The country code is indicated according to OKSM.

Note: if an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.

Line "130". The digital gender code of the individual is indicated:

• “1” – male.
• “2” – female.

Line "140". The code of the identity document of the individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 ", foreign citizen - " 10 «, « 07 "if military ID and " 03 » if the birth certificate.

Line "150". The details of the identity document of an individual (series and number of the document) are indicated. The “N” sign is not inserted; the series and document number are separated by the “ ” (“space”) sign.

Lines “160 – 180”. The sign of the insured person in the system of compulsory pension, medical and social insurance is indicated, respectively:

• “1” – is the insured person.
• “2” – is not an insured person.

Subsection 3.2 contains information on the amounts of payments and other remuneration accrued by payers of insurance contributions in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums, all indicators of the form, both those that need to be adjusted and those that do not require adjustment, are filled out in the corrective form.

Subsection 3.2.1 does not take into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns 190 indicate the serial number of the month in the calendar year (“01”, “02”, “03” and so on) for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Counts "200". The category code of the insured person is indicated (See Codes of the category of the insured person) for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code is filled in with capital letters of the Russian alphabet.

Columns "210". The amount of payments and other remunerations accrued by the payer in favor of an individual for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person is indicated.

Columns "220". The base for calculating insurance premiums for compulsory pension insurance is indicated in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person.

Columns "230". The amounts of payments and other remuneration accrued in favor of an individual under civil contracts for the first, second and third month of the last three months of the billing (reporting) period are indicated, respectively, separately for each month and category code of the insured person.

Columns "240". The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual separately for each month and category code of the insured person.

Line "250". The total amount of payments and other remunerations accrued by the payer in favor of an individual for the last three months of the billing (reporting) period, the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions is indicated established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual for the last three months of the billing (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are calculated, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns "260". The serial number of the month in the calendar year (“01”, “02”, “03” and so on) is indicated for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Columns "270". The tariff code applied by the payer to payments and other remuneration in favor of an individual subject to insurance contributions for compulsory pension insurance at additional tariffs established by Article 428 of the Tax Code of the Russian Federation (See Payer Tariff Codes), for the first, second and third month of the last is indicated. three months of the billing (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance contributions for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, for which insurance premiums are charged for the first, second and third month of the last three months of the billing period ( reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Columns "290". The amount of insurance premiums at additional tariffs established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and tariff applied by the payer is indicated to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Line "300". The total amount of payments and other remunerations accrued by the payer in favor of an individual, on which insurance contributions for compulsory pension insurance are calculated at additional rates for the last three months of the billing (reporting) period, as well as the amount of insurance contributions for compulsory pension insurance at additional rates, is indicated, insurance premiums calculated by the payer in favor of an individual for the last three months of the billing (reporting) period.

Payer rate codes

Code	Full name
01	Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
04	Payers of insurance premiums are business entities and business partnerships whose activities consist of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets ( know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions
05	Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster
06	Payers of insurance premiums operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial production zone)
07	Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member
08	Payers of insurance premiums applying the simplified taxation system and the main type of economic activity, which are specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation
09	Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the law of November 21, 2011 N 323-FZ
10	Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except professional)
11	Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
12	Payers of insurance premiums are individual entrepreneurs who apply PSN in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs 19, 45 - 47 paragraphs. 2 Article 346.43 of the Tax Code of the Russian Federation
13	Payers of insurance premiums who have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the law of September 28, 2010 N 244-FZ
14	Payers of insurance premiums who received the status of a participant in a free economic zone in accordance with the law of November 29, 2014 N 377-FZ
15	Payers of insurance premiums who have received the status of resident of the territory of rapid socio-economic development in accordance with the law of December 29, 2014 N 473-FZ
16	Payers of insurance premiums who received the status of resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Article 428 of the Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Article 428 of the Tax Code of the Russian Federation
23	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4
24	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
25	Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
26	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
27	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
28	Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 1 of Article 429 of the Tax Code of the Russian Federation
29	Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 2 of Article 429 of the Tax Code of the Russian Federation

Penalty for failure to submit insurance premium payments

For late submission of insurance premium payments, the following penalties are provided:

• if insurance premiums were paid on time - 1,000 rubles.
• if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation, for each full or partial month from the date established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero settlement on insurance premiums

Insurance premium calculations must be submitted by individual entrepreneurs or organizations that have at least one employee on staff. Therefore, individual entrepreneurs without employees do not submit this calculation.

Note: with regard to the need to submit calculations for organizations and individual entrepreneurs that do not actually conduct business and do not make payments to employees, the Ministry of Finance in Letter dated March 24, 2017 N 03-15-07/17273 directly indicated that these employers obliged submit a calculation with zero indicators to the tax authority at the place of registration.

The above letter does not say which sheets need to be filled out when submitting the zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation for insurance premiums should be included.

The form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting calculations for insurance premiums electronically were approved. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first time for the first settlement (reporting) period of 2017. In this article we will look at the features of filling out the new reporting form.

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

Calculations are submitted to the tax authority:

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

Payer-employers must submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period. Separate deadlines for submitting calculations on paper and electronically are not provided.

For your information

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

Externally, the form of the report is very different from the usual calculation using the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, the new calculation will not contain information about debt at the beginning and end of the period and contributions paid.

In addition to general information about accruals, payments and contributions, the new calculation contains separate sheets and applications for calculating benefits and reduced tariffs:

1. title page;
2. sheet “Information about an individual who is not an individual entrepreneur”;
3. Section 1 “Summary of the obligations of the payer of insurance premiums”;
4. Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1;
5. Appendix 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;
6. appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
7. Appendix 4 “Payments made from funds financed from the federal budget” to section. 1;
8. Appendix 5 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
9. Appendix 6 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
10. Appendix 7 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
11. Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
12. Appendix 9 “Information required for applying the insurance premium rate established in paragraph. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation” to section. 1;
13. Appendix 10 “Information necessary for applying the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) according to labor contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services” to Section. 1;
14. Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
15. Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) farm” to section. 2;
16. Section 3 “Personalized information about insured persons.”

Calculation pages are numbered consecutively starting from the title page, regardless of the presence and number of sections to be filled out. In this case, the page number indicator, which has three familiar places, is written as follows: for the first page - “001”, for the 13th - “013”.

note

It is mandatory to submit a title page, sect. 1, subsection 1.1 and 1.2 of appendix 1 to section. 1, appendix 2 to section. 1 and sec. 3. The remaining sections, subsections and appendices are included in the calculation if the employer made appropriate payments or calculated insurance premiums at reduced rates.

As a general rule, the following are not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing of calculations on paper;
• binding calculation sheets, leading to paper damage.

note

If any indicator is missing, quantitative and total indicators are filled in with the value “0”. In other cases, a dash is placed in all familiar places in the corresponding field.

The calculation is completed on the basis of accounting data for income accrued and paid to individuals. All values ​​of cost indicators reflected in Section. 1 - 3, appendices 1 - 10 to section. 1, appendix 1 to section. 2 calculations are indicated in rubles and kopecks.

Title page

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

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

Field	Filling procedure	Note
TIN and checkpoint of the organization	Considering that the area for filling out the TIN contains 12 cells, and the TIN consists of 10 characters, a dash must be entered in the last two cells
Correction number	In the primary calculation for the billing (reporting) period, the value “0-” is indicated, and in the updated calculation for the corresponding billing (reporting) period - the adjustment number (for example, “1-”, etc.)	Previously, in forms RSV-1 and 4-FSS, this field indicated: -value “000”; - correction number “001”
Settlement (reporting) period (code)	The code defining the settlement (reporting) period is entered in accordance with Appendix 3 to the Procedure: - “21” - I quarter; - “31” - half a year; - “33” - nine months; - “34” - year; - “51” - I quarter during reorganization (liquidation) of the organization; - “52” - half a year during the reorganization (liquidation) of the organization; - “53” - nine months during the reorganization (liquidation) of the organization; - “90” - year during reorganization (liquidation) of the organization	Previously, in forms RSV-1 and 4-FSS, this field contained the following values: - “3” - I quarter; - “6” - half a year; - “9” - nine months; - “0” - year
Calendar year for which the calculation for the reporting period is presented
Code of the tax authority to which the calculation is submitted
By location (registration) (code)	The code is indicated in accordance with Appendix 4 to the Procedure: - “214” - at the location of the Russian organization;
	- “217” - at the place of registration of the legal successor of the Russian organization; - “222” - at the place of registration of the Russian organization at the location of the separate division
Name of organization or separate division	If there is no name of a separate division, the name of the organization is indicated
Code of type of economic activity according to OKVED 2	From July 11, 2016, for the purposes of state registration of legal entities, OKVED 2 OK 029–2014 (NACE Rev. 2), approved by Rosstandart Order No. 14-st dated January 31, 2014, is used (Letter of the Federal Tax Service of the Russian Federation dated June 24, 2016 No. GD-4-14/ 11306@)
Form of reorganization (liquidation) (code)	The reorganization (liquidation) code is indicated in accordance with Appendix 2 to the Procedure: - “1” - transformation; - “2” - merger; - “3” - separation; - “4” - selection; - “5” - accession; - “6” - separation with simultaneous joining; - “7” - selection with simultaneous addition; - “0” - liquidation
The calculation is drawn up on ______ pages with supporting documents attached or copies thereof on ______ sheets	The number of calculation pages and sheets of supporting documents depends, in particular, on whether the employer has the right to apply reduced insurance premium rates. Separate appendices provide calculations of compliance with the conditions for applying the reduced tariff, as well as other necessary information.

For your information

On the title page of the new form there are no fields “Average headcount” and “Number of insured”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to verify it with a signature.

Section 1 “Summary of the obligations of the payer of insurance premiums”

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

Let's look at the features of filling out individual lines of this section.

Line number	Filling procedure	Note
010	The OKTMO code of the municipal formation, inter-settlement territory, settlement included in the municipal formation, on the territory of which the reorganized organization was located, is affixed
030 - 033	The amounts of insurance contributions for compulsory pension insurance payable are indicated, which are credited to the budget classification code reflected on line 020	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are shown
050 - 053	The amounts of insurance premiums for compulsory medical insurance payable are given, which are credited to the budget classification code indicated on line 040	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are reflected.
070 - 073	The amounts of insurance contributions for compulsory pension insurance at an additional rate are reflected, which are credited to the budget classification code indicated on line 060	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are indicated.
090 - 093	The amounts of insurance contributions for additional social security are indicated, which are credited to the budget classification code reflected on line 080	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are given.
110	The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is fixed, subject to payment to the budget for the billing (reporting) period in accordance with Art. 431 Tax Code of the Russian Federation
111 - 113	The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, are credited to the budget classification code indicated on line 100
120	The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is reflected in accordance with Art. 431 Tax Code of the Russian Federation	Simultaneous filling of lines 110 and 120 is not allowed
121 - 123	The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (reporting) period is indicated.	Simultaneous filling of lines 111 and 121, 112 and 122, 113 and 123 is not allowed

Appendices to section 1
Annex 1 consists of several subsections.

Subsection number and name	Filling Features
1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”	Filled out by all payers making payments and other
1.2 “Calculation of insurance premiums for compulsory health insurance”	remuneration to individuals insured in the system of compulsory pension and health insurance
1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Art. 428 Tax Code of the Russian Federation"	Filled out by payers only on the condition that they make payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation, respectively
1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations”

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

When filling out line 001 of Appendix 1, you must reflect the tariff code in accordance with the tariff codes of insurance premium payers in accordance with Appendix 5 to the Procedure.

Code	Name
01	Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
…	…
08	Payers of insurance premiums who apply a simplified taxation system and whose main type of economic activity is specified in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation
09	Payers of insurance premiums who pay UTII for certain types of activities and have a license for pharmaceutical activities - in relation to payments and remunerations made to individuals who have the right to engage in pharmaceutical activities or are allowed to carry them out
…	…
14	Payers of insurance premiums who have received the status of participant in a free economic zone in accordance with Federal Law No. 377-FZ dated November 29, 2014 “On the development of the Crimean Federal District and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol”
15	Payers of insurance premiums who have received the status of resident of a territory of rapid socio-economic development in accordance with Federal Law dated December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation”
16	Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with Federal Law dated July 13, 2015 No. 212-FZ “On the free port of Vladivostok”
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Art. 428 Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Art. 428 Tax Code of the Russian Federation
23 - 27	Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, when establishing the class of working conditions: - dangerous, subclass 4; - harmful, subclass 3.4; - harmful, subclass 3.3; - harmful, subclass 3.2; - harmful, subclass 3.1
28 - 29	Payers of insurance premiums paying insurance premiums for additional social security specified in clauses 1 and 2 of Art. 429 Tax Code of the Russian Federation

What to do if the payer of insurance premiums applied more than one tariff during the billing (reporting) period? In this situation, the calculation includes as many appendices 21 to section. 1 (or as many separate subsections of Appendix 1 to Section 1), how many tariffs were applied during the billing (reporting) period. In this case, payer tariff codes “21” - “29” are not used to fill out line 2001 of Appendix 21.

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

“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;

“2” is a credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund.

note

Line 090 shows the amounts of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

When filling out line 090 the following values ​​are given:

“1” - if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, subject to payment to the budget;

“2” - if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is recorded.

IN Appendix 3 expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are reflected. This application contains information that was previously presented in Table 2 of Form 4-FSS.

IN Appendix 4 expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Applications 5 - 10 are filled out by those employers who have the right to apply reduced insurance premium rates. These appendices provide calculations of compliance with the conditions for applying reduced tariffs, and also reflect other necessary information.

Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”

This section is filled out only by peasant (farm) households.

Section 3 “Personalized information about insured persons”

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

In particular, in Sect. 3 must be specified:

• TIN, SNILS, full name, date of birth, numeric code of the country of which the insured person is a citizen, numeric gender code, code of the type of identification document of an individual (in accordance with Appendix 6 to the Procedure);
• sign of an insured person in the system of compulsory pension, medical, social insurance;
• category code of the insured person in accordance with Appendix 8 to the Procedure (for example, “NR”, “VZHNR”);
• information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. In this case, it is necessary to specify in detail the amounts of accrued payments and remunerations with a separate indication of payments under civil contracts.

How is the updated calculation of insurance premiums presented?

If the employer discovers in the calculation submitted to the tax office the fact that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting updated calculations is prescribed in Art. 81 Tax Code of the Russian Federation.

note

When recalculating the amounts of insurance premiums during the period of an error (distortion), the updated calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the recalculation of the amounts of insurance premiums is made.

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

The following should be included in the adjusted calculation:

• sections of the calculation and appendices to them, which were previously submitted by the payer to the tax authority (with the exception of Section 3 “Personalized information about insured persons”), taking into account the amendments made to them;
• other sections of the calculation and appendices to them in case of amendments (additions) to them;
• Section 3 “Personalized information about insured persons” for those individuals in respect of whom changes (additions) are made.

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

Since 2017, insurance premiums (except for contributions for injuries) are administered by tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums 2018/2019: reporting composition

The calculation of insurance premiums consists of a title page and three sections:

• Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes calculations for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
• Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).

Employers (who are not heads of peasant farms) must submit:

Who represents	Composition of calculations for insurance premiums
All employers without exception	- title page; - section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; — section 3
Employers paying contributions at additional rates and/or applying reduced rates	Title page; Section 1; Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; — Appendix No. 2 to Section 1; — appendices No. 5-10 to section 1; — section 3
Employers who incurred expenses in connection with the payment of compulsory social insurance in case of temporary disability and in connection with maternity	Title page; - section 1; - subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; — Appendix No. 2 to Section 1; Appendix No. 3 to section 1; — Appendix No. 4 to Section 1; — section 3

Unified calculation of insurance premiums 2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. We will focus on the general requirements for filling out this calculation:

• When filling out the calculation, you must use black/violet/blue ink;
• text fields are filled in printed capital letters. If the calculation is prepared on a computer and then printed, then when filling out the calculation you must use Courier New font 16-18 points;
• Calculation pages must be numbered consecutively, starting from the title page. The page number is written as follows: for example, “001” for the first page, “025” for the twenty-fifth;
• fields are filled in from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative/sum indicator, “0” is entered in the corresponding field; in other cases, a dash is entered.

When filling out the calculation and preparing it for delivery, the following is prohibited:

• correction of calculation errors by means of a corrective or similar means;
• double-sided printing of calculations;
• fastening sheets leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, reporting/tax period code. And, as practice shows, accountants have difficulty entering certain codes. Therefore, we have dedicated codes indicated in the unified calculation of insurance premiums.

Unified calculation: reporting and billing periods

The reporting periods are the first quarter, half a year and 9 months, and the billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a single calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting/billing period (Clause 7, Article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted within the following deadlines:

In what form should a unified calculation of insurance premiums be presented in 2019?

Employers whose average number of individuals in whose favor payments were made for the previous reporting/settlement period exceeds 25 people are required to submit a single calculation of insurance premiums in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• submitting the payment in person to the Federal Tax Service (this can be done by the head of the organization/individual entrepreneur or another person with the appropriate power of attorney);
• by sending the payment by mail with a list of the contents and notification of delivery.

Responsibility for late submission of a single calculation for insurance premiums

If you fail to submit a calculation based on the results of the reporting periods or year on time, the fine will be 5% of the amount of insurance premiums not paid on time, subject to payment/additional payment based on this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for late submission of calculations, tax authorities can not only impose a fine on the policyholder, but also block bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).

The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.

As for section 3, it is included in the updated calculation only in relation to those insured persons whose information is corrected/added.

Which calculation is considered not presented?

The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• section 3 contains false personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If an organization has separate divisions vested with the authority to pay income to employees/other individuals, then these OPs must submit calculations for insurance premiums to the Federal Tax Service at their location (clause 7 of Article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the separate division has a separate balance sheet and its own current account.

Keep in mind that the OP has been vested with the above powers, it is necessary to inform the tax authorities (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated September 14, 2016 No. BS-4-11/17201, Letter of the Ministry of Finance dated 05/05/2017 No. 03-15-06/27777). The organization has a month to do this from the date the OP is vested with the appropriate powers.

You can read more about filling out insurance premium calculations.

All organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the first quarter of 2017 for the first time. How to create a new calculation? When should I submit it to the Federal Tax Service? How to report to organizations using the simplified tax system that apply reduced insurance premium rates? This article provides instructions for filling out a new calculation for insurance premiums, and also contains a sample DAM for the 1st quarter of 2017 filled out using a specific example.

Changes in reporting on insurance premiums since 2017

Since 2017, employers have faced serious changes: pension, medical, and contributions in case of disability and in connection with maternity (except for contributions for injuries) moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main goals for which new reporting has been introduced:

• reducing the administrative burden on business by reducing the number of regulatory authorities;
• reporting optimization;
• improving the quality of inspections.

You can learn more about changes in reporting since 2017 from our materials: “”, “”.

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2017 is until the 30th day of the month following the reporting period:

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are submitted by all until the 30th day of the month following the reporting period.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• title page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:

Which sections of the insurance premium calculation should be filled out?
Calculation sheet (or section)	Who makes up
Title page	All policyholders
Sheet “Information about an individual who is not an individual entrepreneur”	Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the 1st quarter of 2017
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams in the 1st quarter of 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)

Filling out the calculation of insurance premiums for the 1st quarter of 2017: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premiums card, which reflects payments and rewards accrued and paid to individuals in 2017. See "".

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. Cm. " ".

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 () in compliance with 7 fundamental rules, which are approved by the same document:

1. each field is intended for a specific indicator and cannot be supplemented with other information;
2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
4. text fields are filled in from left to right, starting from the first window;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, use the Courier New font (16-18 point);
7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

Title page

The title page contains fields intended to be filled out by the payer and the tax authority employee. The accountant of an organization or individual entrepreneur enters information in the following lines:

TIN and checkpoint

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service of a legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):

The meaning of the checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark “0 – -”.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reports are being submitted. When calculating for the 1st quarter of 2017, enter code 21.

Federal Tax Service code

In this field, you need to mark the code of the Federal Tax Service to which you are submitting reports for the 1st quarter of 2017. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Place of provision code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 1st quarter of 2017. The codes used are presented in the table:

Name

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

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization finds itself. The following values ​​can be accepted:

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities. You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2017.

Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields of the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting. Most likely, no questions will arise with the design of the remaining cells of the title page. But if in doubt, refer to the completed sample:

Sheet “Information about an individual who is not an individual entrepreneur”

The sheet “Information about an individual who is not an individual entrepreneur” comes after the title page. It must be generated by individuals who submit calculations for insurance premiums for the 1st quarter of 2017 for hired workers and who did not indicate their TIN in the calculation. Then on this sheet the employer must show his personal data (in particular, full name, date and place of birth and passport details). This sheet looks like this:

Please keep in mind that the sheet “Information about an individual who is not an individual entrepreneur” does not apply to organizations and individual entrepreneurs. As part of the calculation of insurance premiums for the 1st quarter of 2017, they do not fill it out and do not submit it.

Section 1: Premium Summary

In section 1 of the calculation for the 1st quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions.

For example, you will fill out line 030 of section 1 in relation to pension contributions during 2017 on an accrual basis, and lines 031-033 - in relation to the months of the reporting period. In the calculation for the 1st quarter, lines 031-033 should include the amounts of insurance premiums for January, February and March 2017. A similar approach applies to other types of insurance premiums included in Section 1.

On lines 120-123 of section 1, display the amounts exceeding the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines empty. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2017 is shown in the figure:

For each type of insurance premium in the first section of the calculation for the 1st quarter of 2017, the BCC must be shown in separate fields. The classification of budget classification codes allows Federal Tax Service employees to correctly record cash receipts in the personal account of a company or individual entrepreneur. You indicated to KBK in your payment orders the payment of insurance premiums for January, February and March 2017. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. Cm. " ".

Appendix 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

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

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2017. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2017. Where necessary: ​​make a “breakdown” for January, February and March 2017. Let's look at the features of filling out the main fields of these sections and provide examples.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer tariff code:

We will explain the features of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:

Filling out the lines of subsection 1.1
Subsection line 1.1	Filling
010	The total number of insured persons under compulsory pension insurance since the beginning of 2017 (broken down by January, February and March).
020	The number of individuals from whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017.
021	The number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions. In 2017, this amount was 876,000 rubles (See “”).
030	Amounts of accrued payments and rewards in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation).
040	Amounts of payments not subject to insurance contributions for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation);
050	Base for calculating pension contributions in the 1st quarter of 2017.
051	The base for calculating pension insurance contributions in amounts that exceed the maximum base value for each insured person: 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
060 (including 61 and 62)	Amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 – from a base exceeding 876,000 rubles.

Subsection 1.2: medical contributions

Subsection 1.2 of Appendix 1 to Section 1 must include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2017 in the table and give an example of filling:

Filling out the lines of subsection 1.2
Subsection line 1.2	Filling
010	Total number of insured people in the health insurance system since the beginning of 2017.
020	The number of individuals from whose payments you have calculated insurance premiums since the beginning of 2017.
030	Amounts of payments in favor of individuals from January to March 2017 (inclusive).
040	Amounts of payments that are not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation).
050	The basis for calculating contributions for health insurance (clause 1 of Article 421 of the Tax Code of the Russian Federation).
060	Amounts of calculated “medical” contributions.

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the scope of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Since 2017, these contributions have also been controlled by the Federal Tax Service.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

• “1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region, see “ ”);
• “2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.

Let's decipher the order of filling out the remaining lines of this section and give a sample:

Filling application lines 2
Application line 2	Filling
010	Total number of insured employees since the beginning of 2017.
020	Amounts of payments to employees from January to March 2017 (inclusive).
030	Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation).
040	Amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017 these are payments in excess of 755,000 rubles for each person). Cm. " ").
050	The basis for calculating insurance contributions for compulsory social insurance, formed from January 1 to March 31, 2017.
051	The indicator in this line must be entered by companies or individual entrepreneurs that have a license for pharmaceutical activities and apply UTII. In this line, they should record the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.
052	This line must be filled out by companies making payments to crew members of ships registered in the Russian International Register of Ships in 2017. In this line you need to record the basis for calculating insurance premiums in terms of payments to crew members (subclause 4, clause 1, article 427 of the Tax Code of the Russian Federation).
053	This line is filled out only by individual entrepreneurs who apply the patent taxation system (with the exception of individual entrepreneurs whose leading activities are specified in subclause 19, 45–48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation), who make payments to employees (subclause 9 clause 1 of Art. 427 Tax Code of the Russian Federation). Using this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under employment contracts.
054	This line is for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. Using this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. The exception is citizens of countries from the EAEU. They do not belong to this line.
060	Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017.
070	Amounts of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.).
080	Amounts that in the first quarter of 2017 an organization or individual entrepreneur received from the Social Insurance Fund in the form of reimbursement of expenses (for sick leave, maternity benefits, etc.).
090	The amount of insurance premiums payable for each month of the 1st quarter of 2017. If the amount of contributions to be paid is obtained, then in line 090 enter code “1” (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of accrued contributions, then reflect code “2” on line 090.

Appendix 3: Benefit Costs

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2017, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made during the period from January 1 to March 31, 2017:

• temporary disability benefits;
• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance
• payment for additional days off to care for disabled children;
• social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services.

If such benefits were not paid in the 1st quarter of 2017, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then follow the following filling procedure:

• on lines 010 - 090 - show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - record the total amount of expenses for the named payments (including those financed from the federal budget).

Let’s assume that in the 1st quarter of 2017, sickness benefits were paid to four employees. The total number of payment days is 16 days. The total amount is 7,500 rubles (including the first three days of illness). Then an example of completed application 3 would be like this:

Appendix 4: budget benefits

In Appendix 4 to Section 1 of the calculation for the 1st quarter of 2017, reflect information about benefits financed from the federal budget:

• on lines 010–060 – payments to Chernobyl victims;
• on lines 070–120 – benefits to victims of the accident at Mayak Production Association;
• on lines 130–140 – payments to citizens injured as a result of tests at the Semipalatinsk test site;
• on lines 150–200 – cash transfers to citizens who have suffered radiation sickness;
• on lines 210–230 - information about benefits related to the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance (Part 4 of Article 3 of the Law of December 29, 2006 No. 255-FZ).

In lines 240–310 reflect the totals. If the above payments were not made, then do not create Appendix 4 and do not submit the reporting for the 1st quarter to the Federal Tax Service.

Appendix 5: for IT organizations

Appendix 5 of Section 1 of the calculation for the 1st quarter of 2017 is required to be generated only by IT organizations that:

• develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
• received a certificate of state accreditation as an organization operating in the field of IT;
• have an average number of employees of at least seven people;
• receive income from activities in the field of IT technologies: at least 90 percent of all their income.

The named IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation). It is worth noting that if an IT company was created recently and there is no data for 9 months of 2016 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2017 they need to show information only in column 3 of Appendix 5 .

If you are interested in filling out Appendix 5 in more detail, you may suggest relying on the following transcripts and sample:

Appendix 5: for IT organizations
Application line 5	Filling
010	Average number of employees for 9 months of 2016 and at the end of the first quarter of 2017.
020	The total amount of income determined according to the rules of Article 248 of the Tax Code of the Russian Federation (for 9 months of 2016 and based on the results of the first quarter of 2017).
030	The amount of income from activities in the field of information technology (for 9 months of 2016 and based on the results of the first quarter of 2017).
040	The share of income from activities in the IT field in the total amount of income (for 9 months of 2016 and based on the results of the first quarter of 2017).
050	The date and number of the entry in the register of accredited organizations operating in the field of IT (from the IT register of the Ministry of Telecom and Mass Communications of Russia).

On line 040 of Appendix 5, reflect the share of income from IT activities in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%.

Appendix 6: for “simplers” at reduced tariffs

Appendix 6 of Section 1 of the calculation for the 1st quarter of 2017 must be completed:

• organizations or individual entrepreneurs on the simplified tax system, engaged in the social or industrial sphere and entitled to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
• individual entrepreneurs combining the simplified tax system and the patent taxation system (PTS).

On line 060 of Appendix 6, note the total amount of income under the simplified tax system from January 1 to March 31, 2017, and on line 070, highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity according to the simplified tax system. You can determine this share using the following formula:

Formula for calculating the share of income under the simplified tax system

For income from the main activity on the simplified tax system = line 070 / line 060 ×100%

Appendix 7: non-profit organizations on the simplified tax system

Appendix 7 of Section 1 of the calculation for the 1st quarter of 2017 is required to be formed by non-profit organizations on the simplified tax system operating in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports. Such companies also have the right to use reduced insurance premium rates (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Appendix 8: IP on the patent system

Appendix 8 of Section 1 of the calculation for the 1st quarter of 2017 applies only to individual entrepreneurs on the patent tax system. An exception is individual entrepreneurs on a patent engaged in the following business (subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

• leasing of real estate owned by them;
• retail trade through trading floors or retail locations;
• catering services.

In Appendix 8, fill out the number of lines 020–060 equal to the number of patents the individual entrepreneur received in 2017. Let us explain the procedure for filling out and deciphering the lines of this application and introduce an example of filling out:

Appendix 8: IP on the patent system
Application line 8	Filling
010	The total amount of payments within the framework of activities in 2017 for all patents.
020	The number of the patent issued to the businessman.
030	Code of the type of business activity from the patent application.
040	Patent start date.
050	Patent expiration date.
060	Amounts of payments to employees under employment contracts since the beginning of 2017: for January, February and March 2017.

Appendix 9: data on foreigners

In Appendix 9 of Section 1 of the calculation for the 1st quarter of 2017, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU should not be reflected in this application.

Using lines 020 – 080 of Appendix 9, record information on all foreigners whose payments were subject to insurance premiums in the 1st quarter of 2017. Provide information about such foreigners:

• lines 020–040 – full name;
• line 050 – TIN;
• line 060 – SNILS;
• line 070 – country of citizenship code.

Appendix 10: payments to students

Please fill out Appendix 10 of Section 1 of the calculation for the 1st quarter of 2017 if you paid income to students who worked from January to March 2017 in student groups. These payments are shown separately because they are not subject to pension contributions. However, we note that for this the conditions given in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If such a benefit is available, then attach and submit to the calculation of insurance premiums for the 1st quarter of 2017 and submit to the Federal Tax Service:

• student's certificate of membership in the student group;
• a certificate from the educational institution about the form of study.

Section 2: heads of peasant farms

Section 2 of the calculation of insurance premiums for the 1st quarter of 2017 should be completed only for the heads of peasant (farm) households. This section is a set of indicators about the amounts of insurance premiums payable to the budget for them. Here's what information you need to enter in this section:

Appendix 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2017, show information personally for each member of the peasant farm, namely:

• in lines from 010 to 030 - full name;
• in line 040 - TIN;
• in line 050 – SNILS;
• in line 060 – year of birth;
• in line 070 – the date of joining the peasant farm in 2017 (if the joining took place from January to March inclusive);
• in line 080 - the date of exit from the peasant farm in 2017 (if the exit took place from January to March inclusive).
• in line 090 – the amount of insurance premiums payable to the budget for each member of the peasant farm based on the results of the 1st quarter of 2017.

Section 3: personalized information about each employee

This section is intended to reflect individuals who receive income subject to insurance premiums. Additional sections allow you to correctly distribute all the information. Let's look at them in more detail.

Start of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2017, enter “0–”. If you adjust data for the 1st quarter, then in the adjusted calculation you will need to indicate the adjustment number (for example, “1–”, “2–”, etc.).

In field 020 of sheet 3, show the code of the billing (reporting) period. The first quarter corresponds to the code “21”. In field 030, indicate the year for the billing (reporting) period of which information is being provided – “2017”.

In field 040, reflect the serial number of the information. And in field 050 - the date of presentation. Here's an example:

Subsection 3.1: who received the income

In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the organization or individual entrepreneur issued payments or rewards. The explanation of filling out the lines and a sample are given below:

Lines of subsection 3.1 Filling	Filling
060	TIN
070	SNILS
080, 090 and 100	Full name
110	Date of Birth
120	Code of the country of which the individual is a citizen
130	Gender code: “1” – male, “2” – female
140	Identity document type code
150	Details of the identity document (for example, passport series and number)
160, 170 and 180	Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person

Subsection 3.2: payments and pension contributions

Subsection 3.2 as part of the calculation must contain information:

• on payments in favor of individuals (for example, employees);
• on accrued insurance contributions for compulsory pension insurance.

In this subsection you will be faced with the need to fill out the columns of subsection 3.2.1, indicated in the table:

Subsection graphs	3.2.1 Filling
190	The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively. That is, in calculations for the 1st quarter of 2017, you need to show: 01, 02 and 03 (January, February and March).
200	Code of the category of the insured person (from Appendix 8 to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). The code for employees under employment contracts is HP.
210	The amount of payments to employees for January, February and March 2017.
220	The base for calculating pension contributions does not exceed the maximum value - 876,000 rubles.
230	Amount of payments under civil contracts.
340	Amount of insurance premiums
250	The total amount of payments in favor of the employee, not exceeding the limit value - 876,000 rubles.

Also included in subsection 3.2 is another subsection 3.2.2. It needs to record payments from which pension contributions are calculated at additional rates. This subsection might look like this:

Responsibility: what threatens

For late submission of the calculation of insurance premiums for the 1st quarter of 2017 on time, the Federal Tax Service has the right to hold the company or individual entrepreneur accountable in the form of a fine. The amount of the fine is 5 percent of the amount of insurance premiums payable (additional payment) based on the calculation for the 1st quarter. However, keep in mind that when calculating this fine, tax authorities will remove the amount of contributions that the organization or individual entrepreneur transferred on time. A 5 percent fine will be charged for each month (full or partial) of delay in submitting the calculation. In this case, the total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. That is, if contributions for the entire 1st quarter of 2017 were transferred on time, then the fine for being late in submitting the calculation will be only 1,000 rubles. If only part of the contributions is paid within the prescribed period, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually transferred to the budget (Article 119 of the Tax Code of the Russian Federation).

If the calculation for the 1st quarter of 2017 is submitted to the Federal Tax Service on time, but there are discrepancies between the total amount of insurance premiums and the amount of contributions for each employee, then the reporting will be considered not submitted at all. After receiving a notification from the Federal Tax Service, you will need to make corrections to the calculation within five working days. And then the date of submission of the calculation will be considered the date when you submitted it for the first time (paragraphs 2 and 3, paragraph 7 of Article 431 of the Tax Code of the Russian Federation).

Keep in mind that timely failure to submit a single calculation of insurance premiums to the tax authority does not serve as a basis for suspending transactions on the insurance premium payer’s bank accounts. See “Accounts will not be blocked for insurance premiums.”.html

A mistake was made: what to do

When preparing reports, there remains a risk of entering data incorrectly. What the policyholder should do in such a situation depends on the consequences:

1. A mistake made has reduced the amount of the payment - it is necessary to submit a “clarification” to the Federal Tax Service, which includes incorrectly filled out pages and section 3. Other sheets are attached only if it is necessary to make additions.
2. Incorrect information did not change the results of calculations - submission of an updated calculation is carried out at the request of the policyholder.

By complying with the registration requirements and correctly performing computational steps, the enterprise will be able to correctly calculate insurance premiums in 2017. Instructions for filling out and useful recommendations prepared for you will help you avoid accounting errors. Below, as an example, you can calculate the calculations for the 1st quarter of 2017 in Excel format.

Every employer, be it an organization or an individual entrepreneur with employees, must pay insurance contributions to the budget for payments and remunerations to them. But it is important not only to correctly accrue and pay, but also to timely and fully report on contributions.

Since 2017, insurance premiums (except for contributions for injuries) have come under the wing of the tax authorities. For periods starting from the 1st quarter of 2017, calculations of insurance contributions for compulsory pension, social and health insurance must be submitted to the tax office. The form of calculation is completely new. It was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

The calculation of insurance premiums is submitted to the tax office at the location of the organization and separately at the location of each separate division for which a current account is opened and which makes payments to individuals (clause 7 of Article 431 of the Tax Code). The deadline for submitting the calculation is no later than the 30th day of the month following the end of the quarter (reporting period - quarter).

1. Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• title page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

In this article we will analyze two specific situations that affect the order of filling out Section 1, namely Appendices 3 and 4:

1. Payment to the employee for additional days off to care for a disabled child (at the expense of the Social Insurance Fund, including insurance premiums accrued for this payment).
2. Payment of federally funded benefits.

We will analyze the features of filling out the calculation in these situations using a practical example.

2. Example with benefits from the federal budget

Karavay LLC is on the general taxation system. Employees work in this organization under an employment contract.

Izyumov I.I.: period of incapacity due to illness from March 20 to 24. Earnings for the previous two years, for which insurance contributions to the Social Insurance Fund were calculated, amounted to 452,899.60 rubles.

Let's calculate the average daily earnings:

SDZ = 452899.60 / 730 = 620.41 rub. rub.

The employee's insurance experience is 6 years. Benefit at the expense of the organization according to the insurance period:

RUB 620.41 * 3 days * 80% = 1488.98 rub.

Benefit from the Social Insurance Fund:

RUB 620.41 * 2 days * 80% = 992.66 rub.

However, Izyumov worked in a special risk unit, so he is entitled to payment of disability benefits in the amount of 100% of average earnings.

RUB 620.41 * 3 days * 100% = 1861.23 rub.

RUB 620.41 * 2 days * 100% = 1240.82 rubles.

The resulting difference is 248.16 rubles. (1240.82 – 992.66) compensated to the Social Insurance Fund from the federal budget. For us, this figure is a reference figure, because The organization will be compensated by the FSS for the entire amount of the benefit for 2 days. But for these payments there are special lines in the calculation.

3. Example with days off for care

Employee of the organization Pirogov P.P. applied for four additional paid days off to care for a disabled child from March 20 to 23. An employee who is not the only parent is dependent on one disabled minor child.

Pirogov also provided a certificate from his wife’s place of work stating that at the time of the application in this calendar month (i.e. in January) she did not use additional paid days off to care for a disabled child.

A certificate (copy) from the bureau of medical and social examination confirming the child's disability was provided earlier, as well as copies of documents confirming the place of residence of the disabled child and a birth certificate.

The average earnings calculated by the accountant for 4 additional days off were 4,800 rubles. This payment is used to accrue insurance contributions to the Pension Fund, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund, incl. for accident insurance.

Moreover average earnings, and the insurance premiums accrued on it are paid from the Social Insurance Fund. The costs of paying for additional days off to care for disabled children and insurance premiums for them are financed from the federal budget.

The amount of insurance premiums to pay for days off will be:

4800 * 30.4% = 1459.20 rub.

4. Appendix 3 Section 1 of the calculation: benefits costs

In Appendix 3 to Section 1 of the calculation, we must indicate information about expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments, which are in our example:

• temporary disability benefits;
• payment for additional days off to care for disabled children.

On lines 010 – 090 we show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget).

On line 100 we record the total amount of expenses for the named payments (including those financed from the federal budget).

Here's how we'll fill out Appendix 3 for our example.

5. Appendix 4 Section 1 of the calculation: benefits from the budget

In Appendix 4 to Section 1 of the calculation we will reflect information on benefits financed from the federal budget:

on lines 150–200 - cash transfers to citizens who have suffered radiation sickness, as well as from special risk units

In lines 240–310 we will reflect the final indicators, including payment for additional days off (there are special lines).

If the above payments were not made, then Appendix 4 is not generated and the reporting for the 1st quarter is not submitted to the Federal Tax Service.

Here's how we'll fill out Appendix 4 for our example.

How to fill out the calculation of insurance premiums in 1C: Accounting, see the video below. Unfortunately, unlike 1C:ZUP, payment for additional days off for care in the program is not automated.

Payments from the federal budget for insurance premiums