Appendix No. 2

Approved

order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/ [email protected]

PROCEDURE FOR COMPLETING THE CALCULATION OF INSURANCE PREMIUM

• IV. The procedure for filling out the sheet "Information about an individual who is not an individual entrepreneur" calculation
• V. The procedure for filling out section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation
• VI. The procedure for filling out Appendix N 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation
• VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation"
• XI. The procedure for filling out Appendix N 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation
• XII. The procedure for filling out Appendix N 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation
• XIII. The procedure for filling out Appendix N 4 "Payments made from funds financed from the federal budget" to section 1 of the calculation
• XIV. The procedure for filling out Appendix N 5 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XV. The procedure for filling out Appendix N 6 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVI. The procedure for filling out Appendix N 7 "Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
• XVII. The procedure for filling out Appendix N 8 "Information required 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" to section 1 of the calculation
• XVIII. The procedure for filling out Appendix N 9 "Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix N 10 "Information required for the application of 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 remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in student team (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households" of the calculation

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

Note: the calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and the change in report 4-FSS, 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 injury contributions, data on which are included in the 4-FSS report).

Who must submit the calculation 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 receive income subject to insurance premiums.

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 in 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 payers of insurance premiums of heads of peasant farms.
• Personalized information about insured persons.

A sample of filling out the calculation for insurance premiums in 2019

You can see a sample of filling out the calculation of insurance premiums on this page.

Deadline for the payment of insurance premiums in 2019

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

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

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

Table 1. Deadlines for submitting the calculation of insurance premiums in 2019

Where to submit insurance premiums

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

• Sole Proprietor at your 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 filing insurance premiums

Insurance premiums can be calculated 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, transfer its electronic version to a USB flash drive (in this case, a digital signature is not required) and take it to the tax office at the place of registration (location of a separate subdivision).

The inspection staff will transfer the data to themselves and give you a second copy of the calculation with a note that it was received.

note, in this way you can take the calculation only if the average number does not exceed 25 people.

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

Method 2. In electronic form with EDS

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

To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators. After that, 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 for the delivery of information in a response letter (it serves as confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.

The structure of calculation of insurance premiums in 2019

Calculation of insurance premiums contains 3 sections and annexes to them:

• Section 1. "Summary data on the obligations of the payer of insurance premiums."
• Appendix No. 1. "Calculation of the amounts of insurance premiums for mandatory pension and medical insurance."
• Appendix No. 2. "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood."
• Appendix No. 3. "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation."
• 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 rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Annex No. 6. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Annex No. 7. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Annex No. 8. "Information required 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."
• Annex No. 9. "Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation."
• Annex No. 10. “Information required for the application of 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 remuneration in favor of students in professional educational organizations, educational institutions 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) under labor 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 payers of insurance premiums of the heads of peasant (farmer) households".
• Appendix No. 1. "Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) economy."
• Section 3. "Personalized information about the insured persons".

Basic filling rules

• If errors are found, as well as non-reflection or incomplete reflection of information in the calculation submitted earlier, 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 filled out without fail by all employers (including the heads of the peasant farm).
• 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 for heads of peasant farms.
• The heads of the KFH 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 in by individuals who are not individual entrepreneurs 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 Annex No. 1 to Section 1, Annexes No. 5 - 10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
• Annexes No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.
• The document can be completed by hand or using a computer. The ink color is black, purple or blue.
• The data in the calculation is entered in capital letters, from left to right, starting from the first cell, if there are empty cells, a dash must be put in them.
• In the absence of any quantitative or sum indicator, the value “0” is indicated in the corresponding field or line, in other cases a dash is put.
• 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, therefore, when filling out, it is necessary to 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 means (putties), make corrections and allow blots.
• Stapling with a stapler or stapling the document is not allowed; you can fasten the sheets with a paper clip.
• Duplex printing is also not allowed.

Instructions for filling out the calculation of insurance premiums

You can download the official instructions for filling out the calculation of insurance premiums at 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, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint". Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision). Individual entrepreneurs do not fill this field.

Field " Correction number". It is set: “0—” (if the calculation is submitted for the first time during 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 1 quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.

Field " calendar year". This field records the year for which the calculation is provided. Those. if you pass it in 2019, then you need to write 2019.

Field " Submitted to the tax authority (code)". You can find out the IFTS 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 (accounting) (code)". The code of the location or accounting 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 lawyer's 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 KFH.
• "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 subdivision.
• "335" - at the location of a separate subdivision 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 organization, separate subdivision / last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals must fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

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

Field " Form of reorganization (liquidation) (code)" and 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 made on ____ pages» reflects the number of pages on which the calculation is made.

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

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

In other 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. The entrepreneur only needs to sign and date the calculation.
• If the organization submits the calculation, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign and date the signing of 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 field “last name, first name, patronymic in full”. After that, 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 that, 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 "name of organization" 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 “Surname __________ 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 " Citizenship country code". The country code is indicated. Citizens of Russia indicate the code "643".

Field " Document type code". The code of the type of document proving the identity of an individual is indicated. If the indicated 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 affixed, 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 " Address of residence in the Russian Federation". The full address of the place of residence of an individual in the territory of the Russian Federation is indicated on the basis of a document proving his identity, or another document confirming the address of the place of residence. If any element of the address is missing, you must put a dash.

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 data of the payer making payments and other remuneration to individuals, reflecting the CCC, to which the amounts of insurance premiums calculated for the settlement (reporting) period are to be credited, or reimbursed from budget calculated for the settlement (reporting) period.

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

String "020". The corresponding CBC is indicated, to which insurance premiums for compulsory pension insurance are credited.

String "030". The amount of insurance premiums for compulsory pension insurance payable to the budget for the settlement (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines "031 - 033". The amounts of insurance premiums for compulsory pension insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the CCC specified in line 020, are indicated.

String "040"

String "050". The amount of insurance premiums for compulsory health insurance payable to the budget for the settlement (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 health insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the CCC indicated in line 080.

String "060". The CBC is indicated, to which insurance premiums for mandatory pension insurance at additional rates are credited.

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

String "070". The amount of insurance premiums for mandatory pension insurance at additional rates, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "071 - 073". The amounts of insurance premiums for compulsory pension insurance at additional rates calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the line “060 BCC”, are indicated.

String "080". The CSC is indicated, to which insurance premiums for additional social security are credited.

Note: if it is necessary to indicate several budget classification codes, the required number of sheets of section 1 of the calculation is filled in with the completed indicators in lines "080 - 093".

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

Lines "091 - 093". The amounts of insurance premiums for additional social security calculated for payment to the budget for the last three months of the settlement (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

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

String "110". The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "111 - 113". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the 100 CBC indicated in line, are indicated.

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

Lines "121 - 123". The amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the last three months of the settlement (reporting) period are indicated.

Note: line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 must not be filled in at the same time.

Appendix No. 1. Calculation of the amounts of insurance premiums for mandatory pension and medical 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 premiums for compulsory pension insurance.
• Subsection 1.2. Calculation of insurance premiums for compulsory health insurance.
• Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 for members of flight crews 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 in by all payers making payments and other remuneration to individuals insured in the system of compulsory pension and medical insurance. Subsections 1.3 and 1.4 are filled in 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 in 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 annexes N 1 to section 1 (or only individual subsections of application N 1 to section 1) as many tariffs were applied during the billing (reporting) period .

note that the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.

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

In lines 010 - 062, the amounts of insurance premiums for compulsory pension insurance are calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured in the system of compulsory pension insurance.

Line "010". The total number of insured persons in the mandatory pension insurance system is 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 (reporting) period, respectively.

String "020". The number of individuals from payments and other remunerations to which 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 months from the last three months of the settlement (reporting) period, respectively.

String "021". The number of individuals from line 020, whose payments and other remunerations have exceeded the maximum value of the base for calculating insurance premiums 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 months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030"

String "040". The amounts of payments and other remunerations that are not subject to insurance premiums 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 related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 paragraph 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 months of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory pension insurance is indicated, 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, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "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 amounts 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.

String "060". The amounts of calculated insurance premiums for compulsory pension insurance 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 (reporting) period, respectively.

String "061". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the base for calculating insurance premiums for compulsory pension insurance 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 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.

String "062". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the base for calculating insurance premiums for compulsory pension insurance in amounts 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 paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

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

On lines 010 - 060, the amount of insurance premiums for compulsory medical insurance is calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured persons in the compulsory medical insurance system.

String "010". The total number of insured persons for compulsory health insurance is 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 months of the last three months of the billing (reporting) period, respectively.

String "020". The number of individuals from payments and other remunerations to which 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 months from the last three months of the settlement (reporting) period, respectively.

String "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 settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) ) period, respectively.

String "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, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under the author's order agreement, the agreement on the alienation of the 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 paragraph 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 months of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory health insurance is indicated, calculated in accordance with paragraphs 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 months of the last three months of the settlement (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory health insurance 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 (reporting) period, respectively.

Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 at 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 payers of insurance premiums 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 payers of insurance premiums in accordance with paragraph 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" of subsection 1.3.1, the amounts of insurance premiums for compulsory pension insurance are calculated 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 from whose payments and other remunerations insurance premiums for mandatory 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 are calculated 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 months of the last three months of the settlement (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 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 ( reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance premiums 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 related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 paragraph 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 Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

String "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 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "050" subsection 1.3.1. The amounts of calculated insurance premiums for mandatory 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 months of the last three months of the settlement (reporting) period, respectively.

Lines 010 - 050 of subsection 1.3.2 calculate the amounts of insurance premiums for mandatory pension insurance 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 remuneration 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 the application of 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 basis code for filling out the subsection “Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of article 428 of the Tax Code of the Russian Federation”:

• "1" - in the presence of the results of a special assessment of working conditions.
• "2" - if there are results of certification of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of article 15 of the law of December 28, 2013 N 421-FZ.
• "3" - if there are results of a special assessment of working conditions and the results of attestation of workplaces in terms of 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 code of the class of working conditions:

• "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 for paying insurance premiums at an additional rate was applied for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then the calculation includes as many pages subsection 1.3.2 of Appendix 1, how many grounds were applied during the settlement (reporting) period.

String "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals whose payments and other remunerations are used to calculate insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons indicated in paragraph 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "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 premiums 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 related to 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 paragraph 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 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 settlement (reporting) period, respectively.

String "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 3 of Article 428 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, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

Subsection No. 1.4. Calculation of the amount of insurance premiums for additional social security for members of flight crews 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 premiums for additional social security is indicated:

• "1" - calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft.
• "2" - calculation of the amounts of insurance premiums for additional social security of certain categories of employees of coal industry organizations.

Note: if more than one basis for paying insurance premiums for additional social security was applied during the settlement (reporting) period, then as many subsections 1.4 are included in the calculation as the bases were applied during the settlement (reporting) period.

On lines 010 - 050, the amounts of insurance premiums 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 remuneration made in favor of individuals in accordance with the basis code for calculating insurance premiums for additional social security specified in field "001".

String "010". The number of individuals from payments and other remuneration to which insurance premiums for additional social security are calculated, established by Article 429 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 settlement (reporting) period, respectively.

String "020". The amounts of payments and other remunerations specified in paragraphs 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 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 months of the last three months of the settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 paragraph 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 respect of 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 months of the last three months of the settlement (reporting) period, respectively.

String "040". The base for calculating insurance premiums for additional social security in respect of 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 months of the last three months of the settlement (reporting) period, respectively.

String "050". The amounts of calculated insurance premiums for additional social security in relation to the 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 (reporting) period, respectively.

Annex No. 2. Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood "to section 1 of the calculation

In field 001 Appendix N 2 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the insured person.
• "2" - the offset system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the payer.

In lines 010 - 070, the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are calculated based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory social insurance.

String "010". The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with motherhood is 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 (reporting) period, respectively.

String "020". The amounts of payments and other remunerations named in clauses 1 and 2 of Article 420 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 months of the last three months settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 related to 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 paragraph 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 paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

String "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated in an amount exceeding the value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, established by paragraph 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.

String "050". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, 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, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and paying a single tax on imputed income for certain types of activities specified in subparagraph 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "052". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships, specified in subparagraph 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 months of the last three months of the billing (reporting) period, respectively.

String "053". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 subparagraph 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 months of the last three months of the billing (reporting) period, respectively.

String "054". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 months of the last three months of the billing (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 (reporting) period, respectively.

String "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 motherhood 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 months of the last three months settlement (reporting) period, respectively.

String "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 motherhood 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 settlement (reporting) period, respectively.

String "090". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, or the amount of excess of the costs 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 premiums are indicated for this type of insurance with an indication of the relevant 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.

The value of the attribute specified in line 090 takes the following values:

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

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

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

In column 1 the number of cases (the number of recipients for lines 060, 061, 062) of the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period is reflected, with the exception of lines 040, 050.

In column 2 on lines 010 - 031, 070 the number of paid days is indicated; in lines 060 - 062 - the number of payments made; in 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 motherhood are reflected on an accrual basis from the beginning of the billing period.

In column 4 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 motherhood are reflected on an accrual basis from the beginning of the billing period, made at the expense of 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 of additional days off for caring for disabled children, as well as additional expenses for the payment of benefits for temporary disability, for pregnancy and childbirth, related to the offset 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 motherhood, in accordance with Part 4 of Article.3 of the Law of December 29, 2006 N 255-FZ.

String "010". The expenses 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 motherhood, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily residing in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "011". The expenses 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 motherhood, including benefits paid in favor of working insured persons who are citizens of the Member States EAEU, and the number of cases of awarding temporary disability benefits (excluding the costs of paying temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "020". The expenses 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 motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting temporary disability benefits are indicated.

Line "021". The expenses 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 motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working part-time and stateless persons temporarily staying In Russian federation.

String "030". The expenses incurred by the payer for the payment of benefits for pregnancy and childbirth, made at the expense of the funds of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "031". The expenses incurred by the payer for the payment of pregnancy and childbirth benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "040". The expenses incurred by the payer for the payment of a one-time allowance to women registered with medical organizations in the early stages of pregnancy are indicated.

String "050". The expenses incurred by the payer for the payment of a lump-sum allowance at the birth of a child are indicated.

String "060". The expenses incurred by the payer for the payment of monthly childcare allowances are indicated, reflecting the number of recipients.

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

String "062". The expenses incurred by the payer for the payment of monthly allowances for the care of the second and subsequent children are indicated, reflecting the number of recipients.

String "070". The expenses incurred by the payer for paying additional days off to care for disabled children are indicated.

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

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

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

String "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.

Annex 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 motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of the amount 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 used the right to receive additional days off to care for disabled children.

In column 3 on lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260, the number of paid days is indicated; in lines 040 - 060, 100 - 120, 180 - 200, 270 - 290 the number of payments of benefits in the billing period in excess of the amount established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off for caring 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 of additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off for caring 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 an 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 affected by 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 due to radiation accidents, except for the Chernobyl nuclear power plant.

Lines "210 - 230". Information is provided on additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset 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 motherhood in accordance with Part 4 Article 3 of the law of December 29, 2006 N 255-FZ.

Lines "240 - 310". The final information is indicated on the payer's expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Annex No. 5. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 3, clause 1, 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 concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone) and applying the rates of insurance premiums established by subclause 1, clause 2, article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill in 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 based on the results of the 9 months preceding the current billing period - in column 2), determined in the manner established by Rosstat.

String "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 the 9 months preceding the current billing period and on the results of the current billing (reporting) period, respectively.

String "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of 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 (works) for the installation, testing and maintenance of these computer programs following the results of 9 months preceding the current billing period and following the results of the current settlement (reporting) period, respectively.

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

String "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 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 rate of insurance premiums by payers specified in clause 5, clause 1, 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 the simplified tax system, or the simplified tax system and the PSN, the main type of economic activity, classified in accordance with OKVED, is named in clause 5, clause 1, article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

String "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 (calculation) period.

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

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

Appendix No. 7. Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers specified in clause 7, clause 1, 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 accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums 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 columns 1 when submitting a calculation for each reporting period, lines 010 - 050 columns 2 when submitting a calculation for the billing period.

String "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 clause 7 of Article 427 of the Tax Code of the Russian Federation.

String "020". The amount of income in the form of targeted income for the maintenance of non-profit organizations and their conduct of statutory activities, named in subparagraph 7 of paragraph 1 of 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.

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

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

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

Appendix No. 8. Information required 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 to section 1 of the calculation

Appendix No. 8 is filled out by IP on PSN and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of IP , carrying out the types of entrepreneurial activities specified in paragraphs 19, 45 - 48, paragraph 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 IP during the settlement (reporting) period.

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

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

String "040". The date of commencement of the patent issued by the IP by the tax authority at the place of its registration as a taxpayer applying PSN is indicated.

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

String "060". Columns 1 - 5 reflect the amount of payments and other remunerations 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 engaged in the types of entrepreneurial 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 months of the last three months of the billing (reporting) period, respectively.

String "010". Columns 1 - 5 indicate the total amount of payments and other remunerations 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 engaged in the types of entrepreneurial 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 months of the last three months of the billing (reporting) period, respectively.

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

Annex No. 9. Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two 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 in by payers who have concluded labor contracts and accrue payments and other remunerations with 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 the EAEU member states are not indicated.

In lines 020 - 070, information corresponding to a foreign citizen or stateless person is indicated:

• 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 any).
• SNILS (if available).
• Citizenship (if any). In the absence of citizenship, the code "999" is indicated.

String "080". Columns 1 - 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the settlement (reporting) period from the beginning of the settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "010". Columns 1 - 5 indicate the total amount of payments and other remunerations accrued by payers who have concluded labor 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 filled sheets, line 010 is filled only on the first of them.

Appendix No. 10 detachment (included in the federal or regional register of youth and children's associations using state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled out by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions 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 using 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 institutions 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 that enjoy state support), to which the payer has accrued payments under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

String "020". A unique number is indicated (in order, assigned by the payer when filling out the calculation, starting from "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations that enjoy state support).

Lines "030 - 050". The surname, name, 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 team is indicated.

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

Lines 100. Columns 1 - 5 for each individual student shall indicate the amount of payments and other remuneration 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 months of the last three months of the billing ( reporting) period, respectively.

String "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 team (included in the federal or regional register of youth and children's associations using 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.

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

String "120". The name of the youth or children's association enjoying state support is indicated.

String "130". The date of entry in the register is indicated, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support.

String "140". The number of the entry in the register is indicated, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support.

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

Section 2 is filled in by the heads of the KFH.

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

String "020". The CBC is indicated, to which insurance premiums for compulsory pension insurance are credited.

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

String "040". The CBC is indicated, to which insurance premiums for compulsory health insurance are credited.

String "050". The amount of insurance premiums for compulsory health insurance payable 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) economy 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 billing year) during which an individual was a member of a peasant (farm) economy.

Lines "010 - 030". The full name of the member of the peasant farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.

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

String "050". SNILS is indicated for each member of the peasant farm, including the head of the peasant (farm) economy, in accordance with the insurance certificate of compulsory pension insurance.

String "060". The year of birth of each member of the KFH, including its head, is indicated.

String "070". The date of entry (in the billing period) to the members of the KFH is indicated in accordance with the application.

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

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

String "090". Columns 1 - 2 reflect the amounts of insurance premiums payable to the budget for each member of the peasant farm, including its head, for compulsory pension insurance and compulsory medical 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 settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period under labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under copyright order agreements, 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 a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts are concluded.

Note: in personalized information about the insured persons, in which there is no data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 at the initial presentation of information for the settlement (reporting) period, “0—” is affixed, in the updated calculation for the corresponding settlement (reporting) period, the number of the adjustment is indicated (for example, “1—”, “2—”, and so on).

Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:

• "21" - for 1 quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.
• "51" - for 1 quarter in case of reorganization (liquidation) of the organization.
• "52" - for half a year during the reorganization (liquidation) of the organization.
• "53" - for 9 months in case of reorganization (liquidation) of the organization.
• "90" - per year in case of reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the field "Settlement (reporting period (code)" of the title page of the calculation.

Field "030". The year for the settlement (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the field "Calendar year" of 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 an individual - the recipient of income.

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

String "070". The SNILS of the insured person is indicated.

String "080". The full name of the individual is indicated in accordance with the identity document.

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

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

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

String "120". The numerical 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 has no citizenship, line 120 indicates the code of the country that issued the document proving his identity.

String "130". The numeric code of the gender of the individual is indicated:

• "1" - male.
• "2" - female.

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

String "150". The details of the document proving the identity of the individual (series and number of the document) are indicated. The sign "N" is not put down, the series and number of the document are separated by the sign "" ("space").

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 remunerations accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remuneration 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 adjustable and not requiring adjustment, are filled in the corrective form.

Subsection 3.2.1 does not take into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amounts 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 months of the last three months of the settlement (reporting) period, respectively.

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

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

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 paragraphs 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 settlement (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 law contracts for the first, second and third months of the last three months of the settlement (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 is indicated in amounts not exceeding for each insured person the maximum amount of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third months of the last three months of the settlement (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.

String "250". The total amount of payments and other remuneration accrued by the payer in favor of an individual for the last three months of the settlement (reporting) period is indicated, the base for calculating insurance premiums for compulsory pension insurance 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, 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 settlement (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amounts 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 months of the last three months of the settlement (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 premiums for mandatory pension insurance at additional rates 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 three months of the settlement (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance premiums for mandatory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, on which insurance premiums are charged for the first, second and third month of the last three months of the calculated ( 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 payers of insurance premiums.

Columns "290". The amount of insurance premiums is indicated at additional rates 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 months of the last three months of the settlement (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 payers of insurance premiums.

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

Payer Fare Codes

The code	Full name
01	Payers of insurance premiums who are on the general taxation system and apply the basic rate of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic rate of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic rate of insurance premiums
04	Payers of insurance premiums are business companies and business partnerships whose activities consist in 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 economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education, which are budgetary institutions, autonomous institutions
05	Payers of insurance premiums that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone, as well as payers of insurance premiums that have concluded agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster
06	Payers of insurance premiums engaged in activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production zone)
07	Payers of insurance premiums making 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 crew member
08	Payers of insurance premiums using the simplified taxation system and whose main type of economic activity is specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation
09	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and having a license for pharmaceutical activities - in relation to payments and remuneration 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 accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare , culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for 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 - individual entrepreneurs who apply the PSN in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs 19, 45 - 47 of 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 the 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 have 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 a 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 have received the status of a 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 paragraph 2 of Article 428 of the Tax Code of the Russian Federation
23	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 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 paying insurance premiums at additional rates established by paragraph 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 paragraph 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 paying insurance premiums at additional rates established by paragraph 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 paying insurance premiums at additional rates established by paragraph 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 clause 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 clause 2 of article 429 of the Tax Code of the Russian Federation

Penalty for failure to pay insurance premiums

The following fines are provided for late submission of the calculation of insurance premiums:

• 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 incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero insurance premiums

The calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in the state. Therefore, individual entrepreneurs without employees do not pass this calculation.

Note: regarding the need to submit the calculation by organizations and individual entrepreneurs that actually do not conduct activities and do not make payments to employees of the Ministry of Finance, in Letter No. 03-15-07 / 17273 dated March 24, 2017, expressly indicated that these employers obliged submit to the tax authority at the place of registration a calculation with zero indicators.

The above letter does not say which sheets must be filled out when submitting a 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.

Recalculations form an integral part of the payroll calculation. Information about sick leaves, vacations or absenteeism of employees received by the accounting department with some delay entails recalculations of salaries and, accordingly, insurance premiums. 1C experts tell about the reflection of calculations and recalculations of insurance premiums in accounting and regulated reporting in the 1C: Payroll and Human Resources Management 8 program, edition 3.

When recalculating wages, it becomes necessary to recalculate insurance premiums. In addition, the reason for the recalculation of contributions may be a change in the tariff during the year or the discovery of errors, for example, the non-inclusion of the calculation in the base for insurance premiums.

In these cases, the accountant has questions about the need, obligation and right to submit updated information to the IFTS.

According to paragraph 1.2 of the Procedure for filling out the calculation of insurance premiums, given in Appendix No. 2 to the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected], the payer is obliged to make the necessary changes to the Calculation and submit an updated report to the tax authority if unreported or incomplete information is found, as well as errors that lead to an underestimation of the amount of insurance premiums payable.

When deciding whether to submit an updated calculation, the accountant should answer the following questions:

• whether all information was reflected;
• whether mistakes were made and whether they led to an underestimation of the amount of insurance premiums payable.

Submitting an updated Calculation may be an obligation, a right, and a forced necessity.

Updated Calculation of insurance premiums

The obligation to submit an updated calculation arises if, after submitting the report to the Federal Tax Service Inspectorate, it turned out that incomplete or incorrect information about employees was transmitted, or errors were found that led to an underestimation of the amount of insurance premiums payable.

Types of common errors that require the mandatory submission of an updated Calculation:

1. The employee did not report changes in his personal data in a timely manner, and the IFTS provided false information about him in Section 3 of the Calculation.

2. The employee worked in a unit that has the right to apply a reduced rate of insurance premiums. Then he was transferred to a division where the basic rate of insurance premiums is applied. Information about the transfer of an employee was received by the accounting department late. The calculation of contributions was made erroneously at a preferential rate.

3. At the initial setup stage of the 1C: Payroll and HR 8 program, a mistake was made by excluding the premium from the calculation base for insurance premiums. Correction of the error leads to additional accrual of contributions.

4. The division with a reduced rate loses the right to use it, but the information reaches the payroll agent late. The recalculation of the basic tariff leads to an increase in the amount of insurance premiums payable.

5. When calculating insurance premiums, the program did not indicate that the position was listed in the list of hazardous professions subject to taxation at additional rates. After the discovery and correction of the error, as a result of the recalculation, an underpayment of insurance premiums for additional tariffs was formed.

Consider the features of the recalculation of insurance premiums in "1C: Salary and personnel management 8" edition 3 using examples.

Example 1

When calculating insurance premiums for the Warehouse division, a preferential rate of insurance premiums was applied Residents of the technology-innovative special economic zone (tariff code "05"). This tariff provides for deductions to the PFR in the amount of 13% in 2018; in the FSS 2.9%; in FFOMS 5.1%. This is how the contributions were calculated for employee V.S. Ivy. With a monthly income of 10,000 rubles. The amount of insurance deductions for the month was:

• in the FIU - 1,300 rubles;
• in FFOMS - 510 rubles;
• in the FSS - 290 rubles.

These amounts were reflected in the calculation of insurance premiums for the first quarter of 2018.

When it turned out that the unit had lost the right to apply the preferential rate of insurance premiums, then in accordance with the letters of the Federal Tax Service of Russia dated October 25, 2017 No. GD-4-11 / [email protected] and the Ministry of Finance of Russia dated December 18, 2017 No.? 03-15-06 / 84443, it became necessary to submit a clarifying Calculation. For its formation, it is necessary to recalculate insurance premiums with new rates.

In the Subdivision card, clear the Feed-in rate fear field. contributions. Now the unit is subject to the tariff used for the organization and specified in the Organization card on the Accounting policy and other settings tab by clicking the Accounting policy link in the Rate type field.

In Example 1, the basic rate of insurance premiums is set for the organization (tariff code "01"), which provides for deduction rates in 2018: in the Pension Fund of the Russian Federation in the amount of 22%; FSS 2.9%; FFOMS 5.1%. Obviously, 9% of contributions (22% - 13%) are “underpaid” in the Pension Fund of the Russian Federation, and the tariff code has changed.

In this Example 1, for the recalculation of contributions, the accounting treatment of income should be revised. To register the procedure for recording income and recalculating insurance premiums of the previous period, use the Recalculation of insurance premiums document (Taxes and contributions menu). On the Income Details tab, you must manually specify all employee incomes. At the same time, on the Calculated contributions tab, insurance premiums will be automatically recalculated.

As a result of the recalculation of insurance premiums, employee V.S. Ivy with a monthly salary of 10,000 rubles. The amount of insurance deductions for the month was:

• in the FIU - 2,200 rubles;
• in FFOMS and in the FSS - the amount has not changed and amounted to 510 rubles, respectively. and 290 rubles.

After performing the recalculations of insurance premiums for the 1st quarter, clarifying Calculations should be prepared. Using the 1C-Reporting service, it is necessary to create new reports for the corrected periods and indicate the Correction Number on the Title Page (Fig. 2). The clarifications affected all employees of the division, since the tariff code has changed for everyone. Therefore, Sections 3 in the revised Calculation are formed for all employees of the unit. In other cases, when the formation of an updated Calculation is caused by changes in the data or accruals of individual employees, Section 3 displays data only for these employees. The remaining sections of the clarifying Calculation, in any case, are filled with completely new data.

Rice. 2. Title page of the clarifying calculation of insurance premiums for the 1st quarter of 2018

The right to submit an updated Calculation of insurance premiums

Insurers can submit an updated Calculation to the inspection if they find errors that lead to an overstatement of the amount of insurance premiums. In fact, at the next calculation of contributions in the current period, a recalculation is made, and the result is reflected in the report for the next period. Variants of situations that allow to present an updated Calculation:

1. An employee was paid a salary for a full month worked. The calculation of insurance premiums was submitted to the IFTS, but later it turned out that the employee was on sick leave or on vacation at his own expense. An accrual not included in the basis for calculating premiums replaced an accrual subject to insurance premiums, resulting in premium overpayments.

2. Any recalculations of the employee's accruals, leading to the recalculation of insurance premiums in the direction of their reduction.

Example 2

When calculating wages for June, employee S.S. Gorbunkov was credited with:

• salary payment - 7,500 rubles;
• payment for a business trip (according to average earnings) for June - 2,500 rubles.

Insurance premiums are calculated at the basic rate. In June, contributions from the salary of S.S. Gorbunkov were:

• in the FIU - 2,200 rubles;
• in FFOMS - 510 rubles;
• in the FSS - 290 rubles.

These contributions were paid and included in the Calculation for the half year of 2018. The sick leave submitted to the accounting department for the period 06/25/2018-06/30/2018 does not create reasons for the formation of an updated Calculation. The sick leave document registered in the program reverses the previously accrued amount of travel allowances (Fig. 3).

Rice. 3. Recalculation of travel allowances in the document "Sick Leave"

The sick leave was received by the organization in July. This is not an erroneous situation and does not lead to underpayment of insurance premiums. Since the amount accrued on the sick leave is not subject to insurance premiums, there was an overpayment of contributions in the amount of:

• in the FIU - 550 rubles;
• in FFOMS - 127.50 rubles;
• in the FSS - 72.50 rubles.

In the program, the sick leave registered in July 2018 affects the calculation of insurance premiums in the current month, reducing the calculation base.

There are no legal requirements for submitting an updated Calculation in such a situation. All recalculations occur in the next period and are reflected in regular reports. But at the same time, the organization has the right to clarify the half-year report and notify the IFTS of the overpayment that has occurred by submitting a clarification.

However, before the end of the month, you should not make hasty adjustments to the Calculation. After all, various documents are registered during the month. At some point, the Sick leave document can indeed reverse the income of the previous month, and based on the results of calculating the salary for the month, another document, for example, Payroll and Contributions, will make additional accruals that exceed the reversal income of the previous period. As a result, the income of the current month will decrease by the amount of the reversal of the business trip, there will be no minuses for the previous month, and the corrective report will not show any changes.

The need to submit an updated Calculation of insurance premiums

In some cases, despite the absence of the obligation to submit an updated Calculation, the insured has no other way to report his overpayment of contributions, except for submitting an update:

1. As a result of the recalculation of contributions in the current period, the employee has a negative amount. A report with a negative amount cannot be submitted to the IFTS. Therefore, there is only one way out - to generate an updated report for the previous period.

2. The employee worked in hazardous production. Insurance premiums were calculated at an additional rate. Information about the transfer of an employee to work with normal working conditions was received by the accounting department late. As a result of the recalculation, it is impossible to reduce the calculated contributions at an additional rate, because the employee's accruals in the current period are no longer subject to contributions at an additional rate.

Example 3

In this case, in contrast to the previous Example 2, the negative amount of insurance premiums resulting from the cancellation of a business trip will not be compensated by accruals. Despite the fact that due to the accruals of other employees, the total amount of insurance premiums will be positive, in Section 3 the employee will have negative values, and this is unacceptable. And therefore, the accountant will have to create a document Recalculations of insurance premiums, recalculate the premiums for June, generate and submit an updated Calculation to the Federal Tax Service Inspectorate.

The program "1C: Salary and personnel management 8" automates the process of recalculating insurance premiums. With the help of the 1C-Reporting service, the initial and clarifying calculations for insurance premiums are generated automatically. However, the decision to prepare a clarifying Calculation remains with the accountant. After analyzing the consequences of registering a document that changes calculations in the period for which a report has already been submitted, the accountant either recalculates insurance premiums for the previous period, or the calculation automatically takes place in the current month.

From the editor. In the article “Calculation of insurance premiums: the mechanism for checking control ratios has changed in 1C”, read about the mechanism for checking control ratios for calculating insurance premiums, implemented in 1C: Enterprise 8, which takes into account the data of adjustment Calculations.

RSV for the 1st quarter of 2019 - an example of filling out this report is given below - the first of the reports on insurance premiums, compiled on an accrual basis for the year. Consider what are the features of its design.

Calculation of insurance premiums: the essence, form and options of the report

Fiscals plan to update the calculation of insurance premiums for the 1st quarter of 2019 by the first reporting campaign of 2019.

If the updates do not take effect before the reporting date, the calculation will need to be generated according to the rules for filling out this report, approved by the same document that put its form into effect (by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]). Both the form itself and the rules for entering data into it have been in force since the beginning of 2017, i.e. from the time when insurance premiums (except for payments for injuries) began to obey the provisions of the Tax Code of the Russian Federation. In connection with the change of the curator of contributions (which has become unified), the form of the report has also changed, which has become common for all types of contributions that have come under the control of the Federal Tax Service.

The calculation of insurance premiums (RSV) is mandatory for all employers, including those who temporarily do not have data for its compilation. In the latter case, it may be necessary to submit a report with zero indicators in the main sections (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / [email protected]).

Mandatory for most RSV compilers are the title page, Sections 1 and 3, dedicated respectively to general data on the calculation of contributions and personal information about the recipients of income to which contributions are accrued. Section 1 provides for 10 applications, the first and second of which must be filled in without fail (they are reserved for accruals at basic rates), and the rest - as needed. Section 2 is intended for heads of farms and is therefore used infrequently.

On our forum you can get an answer to any question that you have in the course of filling out and submitting reports on contributions. For example, we discuss possible reasons for the discrepancy between RSV and SZV-M data, as well as ways to correct this discrepancy.

Sample calculation for insurance premiums for the 1st quarter of 2019

RSV is a quarterly report, but its data is formed in different ways:

• in section 1 - on a cumulative basis during the year, highlighting data relating to the months of the last quarter of the reporting period;
• in section 3 - only for the last quarter of the reporting period.

Because of this, the absolute correlation of data between these sections takes place only in the report for the 1st quarter. Accordingly, the report for this period is the easiest to complete and easy enough to check.

The procedure for filling out sections of the RSV as a whole is inherited from reports previously submitted to funds (PFR and FSS), and does not contain fundamental innovations. The differences were reduced to the fact that the following were excluded from the single report:

• data on the results of settlements with funds at the beginning of the year and at the end of the reporting period;
• information about the details of the documents for the payment of contributions;
• information about the work experience.

From the moment of issuing order No. ММВ-7-11/ [email protected] No changes were made to the format or format of the report. But the Federal Tax Service of Russia repeatedly gave clarifications on certain issues of the application of this order by letters. Of these clarifications, the latest document should be noted (letter of the Federal Tax Service of Russia dated January 22, 2018 No. GD-4-11 / [email protected]), which determines the procedure for specifying the payer code for a new group of persons (residents of the special economic zone in the Kaliningrad region) using reduced contribution rates in the period 2018-2022.

When compiling the calculation of insurance premiums for the 1st quarter of 2019, on its title page, you must indicate the period code corresponding to the 1st quarter (21).

See our website for a sample of filling out RSV for the 1st quarter of 2019.

Typical errors in the RSV and the possibility of their correction without sanctions

The deadline for submitting the report is set for the 30th day of the month following the end of the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). However, it is affected by weekend coincidences. But the deadline for submitting the calculation of insurance premiums for the 1st quarter of 2019 coincides with the generally established one and falls on 04/30/2019.

There are two delivery methods: electronic and paper. The latter is available to persons reporting for employees whose total number does not exceed 25.

However, the fact that the RSV has been sent to the IFTS does not yet allow us to consider that the report has been submitted. At the time of acceptance by the tax authority, input control is carried out for discrepancies (clause 7 of article 431 of the Tax Code of the Russian Federation):

• in amounts calculated for each employee;
• in personal data relating to the insured person;
• in comparable figures of sections 1 and 3.

If such discrepancies are identified, the IFTS notifies the submitter of the report about the rejection of the report and the discrepancies found. Operational clarification of RSV makes it possible to consider it submitted on the date of submission of the first (which turned out to be unaccepted) report.

Results

When compiling the RSV for the 1st quarter of 2019, one should be guided by the form of this report and the rules for filling it out, applied since the beginning of 2017. It is mandatory for all employers, including those who did not pay income during the reporting period. The deadline for submitting the report for the 1st quarter of 2019 will expire on 04/30/2019.

Soon, all insured employers will have to submit to the IFTS the calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill in the calculation of the cumulative total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-personal income tax? How to correctly show benefits reimbursed and FSS? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the calculation for 9 months

The calculation of insurance premiums for 9 months of 2017 must be submitted to the IFTS by all insurers, in particular:

• organizations and their separate subdivisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums is required to be completed and submitted to all policyholders who have insured persons, namely:

• employees under labor contracts;
• performers - individuals under civil law contracts (for example, contracts for work or services);
• CEO, who is the sole founder.

Calculation deadlines

Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (billing) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day after it (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, six months, nine months. The settlement period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call the current reporting the calculation of insurance premiums for 9 months, and not for the 3rd quarter of 2017. After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the 3rd quarter of 2017.

The reporting period in our case is 9 months of 2017 (from January 1 to September 30). Therefore, the calculation (RSV) for 9 months must be submitted to the IFTS no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. The form can be downloaded here.

This form has been in use since 2017. The composition of the calculation is as follows:

• title page;
• a sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• section No. 3 - contains personal information about the insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

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

In this composition, the calculation for 9 months of 2017 should be received by the IFTS, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and applications in the composition. Let us explain in the table the composition of the calculation:

Calculation for 9 months: which sections and who fills out
Title page	Filled in by all organizations and individual entrepreneurs
Sheet "Information about an individual who is not an individual entrepreneur"	Formed by 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 annexes 1 and 2 to section 1, section 3	Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to September 30, 2017
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 from January 1 to September 30, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income from January 1 to September 30, 2017 to students who worked in student teams
Annexes 3 and 4 to Section 1	Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to September 30, 2017 (that is, are associated with reimbursement from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill it out?

Start filling out the title page. Then form section 3 for each employee you had in the 3rd quarter. After that, fill out the Annexes to Section 1. And lastly, Section 1 itself.

Calculation methods

There are two ways to transfer the calculation of insurance premiums for 9 months of 2017 to the territorial tax service:

Completing the calculation for 9 months: examples

Most policyholders will fill out the calculation of insurance premiums for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as give examples and samples.

Title page

On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:

Reporting period

In the field "Settlement (reporting) period (code)" indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

IFTS code

In the “Submitted to the tax authority (code)” field, enter the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.
https://service.nalog.ru/addrno.do

Presentation place code

As this code, show a numerical value indicating the affiliation of the IFTS, to which RSV is rented for 9 months quarter of 2017. Approved codes are presented in the table:

In the calculation for 9 months of 2017, you need to include as many annexes 1 to section 1 (or individual subsections of this annex) as there are tariffs applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling in the mandatory subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:

• line 010 - the total number of insured persons;
• line 020 - the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 - the number of individuals from line 020, whose payments exceeded the maximum amount of the base for calculating pension contributions, (See "");
• line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect:
  • the amount of payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 050 - the basis for calculating pension contributions;
• line 051 - the basis for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of article 421 of the Tax Code of the Russian Federation).
• line 060 - amounts of calculated pension contributions, including:
  • on line 061 - from a base that does not exceed the limit value (876,000 rubles);
  • on line 062 - from a base that exceeds the limit value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: Medical Contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of health insurance premiums. Here is the principle of forming lines:

• line 010 - the total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
• on line 040 - the amount of payments:
  • not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 - fill in if you pay insurance premiums for mandatory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017 you transferred insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following section: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage (if there is a pilot project of the Social Insurance Fund in the region, See .html
• "2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).

• line 010 - the total number of insured persons for 9 months of 2017;
• line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes in itself:
  • the amount of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
  • the amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
• line 040 - the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in respect of each insured person).

On line 050 - show the basis for calculating insurance premiums for compulsory social insurance.

Line 051 includes the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if they have an appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct the activities specified in subparagraphs 19, 45–48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) - (subparagraph 9, paragraph 1 article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled in by organizations and individual entrepreneurs paying income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing of the kind, zeros.