Where to check the calculation of insurance premiums. Single calculation of insurance premiums. New form deadline

We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. Since April 30 falls on a Sunday and May 1 is a public holiday, we submit the calculation no later than May 2, 2017.

Now is the time to start collecting the necessary information for a new report. By properly preparing all the data, you will minimize the risk of controllers discovering discrepancies. The tax authorities will check the submitted information according to a certain method. In total, the calculation includes 311 internal matching points. But, more importantly, officials will check the Calculation with indicators from 6-NFDL. What kind of information should converge, we will analyze in today's material.

According to the regulatory legislative provisions, RSV 2017 will not be accepted by the tax authorities in two cases:

The data from Section 1 and the total indicator of all insurance premiums in Sections 3 of the new calculation do not converge;

Errors were found in information about employees (incorrect full name, SNILS, TIN).

If other discrepancies are found, the RSV 2017 will be adopted, but the inspectors during the verification process will require explanations, which must be sent or the report corrected within 5 working days (clause 3 of article 88 of the Tax Code of the Russian Federation).

The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11 / [email protected], in which the control ratios of the RSV 2017 are given and some contradictory situations are analyzed. We talked about this letter in one of our previous articles:

If errors are identified that prevent the tax authorities from accepting the calculation, officials will notify the company about this. After making corrections, the calculation must be sent again.

In this case, you need to submit not a "corrective", but a "primary" calculation, but with corrected errors. On paper, the updated "primary" calculation is submitted within 10 business days after receipt of the notification, and when sent electronically via TMS - within 5 business days (clause 7 of article 431 of the Tax Code of the Russian Federation).

Let us analyze what information from other mandatory reports will be reconciled by tax inspectors with the data in the RSV 2017 for the first quarter of 2017.

RSV 2017 and SZV-M

The tax authorities will check lines from 070 to 100 of Section 3 of the RSV 2017 with personalized information about employees (the PFR checks the employee’s data in SZV-M in the same way). Inspectors will check for discrepancies in the full names of employees, SNILS numbers and, if available, TIN. The check will be made from the database of the automated information system.

If at least one inaccuracy is found, the calculation will not be accepted. About this, as we have already noted, the tax authorities will notify the company.

Addition to the article: the inclusion of data from the SZV-M form in section 3 of the Calculation of insurance premiums in the IFTS is written in a letter from the Ministry of Finance of Russia dated 04/17/2017 No. 03-15-06 / 22747.

Intra-calculation check

The inspectors will also be interested in the correctness of the data entered in the RSV 2017 on the number of insured persons. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 Appendix 1, Appendix 2 to Section 1 of the Calculation.

Supervisors will review the information on the number of all insured persons and check whether this number is not less than the number of employees whose salaries are used to calculate insurance premiums. The number of insured persons cannot be less than the number of employees employed by the company for whom contributions are paid. Reconciliation will be carried out for each reporting month and, if discrepancies are identified, they will require explanations. In response, you need to send a clarifying calculation to the IFTS at the place of registration.

RSV 2017 and 6-NDFL

Basically, the new RSV 2017 will be checked by the tax authorities only with 6-personal income tax.

At the same time, one indicator is important for controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of RSV 2017.

The inspectors will check this line with line 020 of Section 1 of 6-NFDL, which indicates the amount of income of individuals. If the data does not converge, officials will demand clarification from the company.

Please note that if you submitted 6-personal income tax for the 1st quarter of 2017 to the IFTS, then the new RSV 2017 will also have to be submitted to the tax authorities. Moreover, this must be done even if in the reporting quarter all income paid to individuals was not subject to insurance premiums by law. Such a note was made in the letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. BS-4-11 / [email protected]

Basically, the control ratios published in the letter of the Federal Tax Service have been preserved in the same form as in the previous version (letter of the Federal Tax Service). But there are also changes. For example, in the ratio of equality “The total amount of calculated ST for the FTA for each month from a base not exceeding the limit value, in general for the payer ≠ the amount of calculated ST for the FTA for the corresponding month from the base not exceeding the limit value, for each individual” now an error is allowed, but not more than a value of 0.5 kopecks, multiplied by the number of insured persons.

In the control ratio for column 2 of line 050 of Appendix 7, a condition appeared that it should be fulfilled only for annual calculation: provided “reporting period code” = 34 gr. 2 tbsp. 050 app. 7 p. 1 SW ≥ 70.

The control ratio on the equality of the value of line 240 in each month to the product of the base by the tariff (art. 220 × tariff = art. 240), which in the first quarter caused a lot of trouble for accountants, because they calculate contributions not from the base for the month, but accruing total from the beginning of the year, taking into account previously paid amounts (in accordance with paragraph 1 of article TC RF). And now the value of Art. 030 of subsection 1.2 (payments for the calculation of contributions to compulsory medical insurance) with the amount in columns 210 of section 3 (discrepancies arose when making payments to temporarily staying foreigners).

But there are new checks for the number of insured persons. Now the tax authorities will check in the calculation the values ​​indicated in column 2 of lines 010 of subsections 1.1, 1.2 and Appendix 2 with the number of "1" (a sign of the insured person in the system) indicated in lines 160 (OPS), 170 (CMI), 180 (OSS) subsections 3.1.

The changes also affected inter-document checks. So, for reconciliation with 6-NDFL, now not line 030 of subsection 1.1 will be involved in the calculation, but line 050 (the basis for calculating insurance premiums). In addition, the tax authorities will reconcile the data on line 080 of Appendix 2 (reimbursed by the FSS for the payment of insurance coverage) with the information provided to the Federal Tax Service from the FSS.

The rest of the indicators relating to the costs of compulsory social insurance (Appendices 3, 4) will be checked by the territorial bodies of the FSS using the control ratios published in the letter.

Answers to frequently asked questions

Features of filling in the refined calculation

Question. Sent the calculation of insurance premiums to the IFTS. In response, a notification was received that the calculation was accepted, but clarification is required, since a discrepancy between the full name and SNILS was found for one employee. How to fill in the correct calculation?

Answer. Section 1 should be included in the revised calculation with the same data as in the initial calculation, and section 3 for the specified employee should be included twice:

1. With adjustment number 1 with the same full name-SNILS that were in the initial calculation and without the amounts in subsection 3.2.
2. With the adjustment number 0 with the correct full name-SNILS and with the amounts in subsection 3.2.

Duplication of SNILS is not allowed

Question. Our organization submits the calculation of insurance premiums centrally for all divisions. We formed a single calculation, sent it to the tax office at the place of registration of civil defense and received a notification that the calculation is considered not submitted due to “failure to fulfill the condition of equality of the value of the amount of insurance premiums for the payer to the total amount of insurance premiums for insured persons” . But we have the same amounts between line 061 and columns 240. What is the reason for the refusal?

Answer. Check if SNILS is duplicated in section 3. This occurs when an employee moves between departments during the reporting period, and at the end of the period a single calculation is formed from xml files received from departments. When processing the calculation in the Federal Tax Service, the amounts in column 240 for double SNILS are excluded from the calculation for verification, since they cannot be uniquely identified, and therefore there is a discrepancy with line 061. There should be only one section 3 per individual, and the amounts accrued in different departments, it is necessary to combine. A check for duplication of SNILS can be done in Kontur.Extern.

Reconciliation of full name-SNILS

Question. When they handed over the RSV to the FIU, it was possible through the Circuit. Externally, request from the Fund a reconciliation by full name / SNILS. How to make such a request to the FTS?

Answer. Such a reconciliation of full name-SNILS can only be done in the taxpayer's personal account on the website of the Federal Tax Service. And in the Kontur.Extern system, when filling out the calculation of insurance premiums in section 3, you can create an xml file for downloading in your personal account so as not to enter personal data there manually. Such an opportunity appeared in the Kontur.Extern system in early July.

The form and procedure for filling out a new Calculation of insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]"On approval of the form of calculation of insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."

This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11 / [email protected], she removed redundant and duplicate figures from the contributions report.

Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Bukhsoft Online service.

Who and where provides Calculation of insurance premiums

The calculation must be submitted to the Federal Tax Service by payers of insurance premiums:

• persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
• heads of peasant (farm) households.

To which tax office should I send the Calculation of contributions?

Organizations submit a new RSV 2018 form to the IFTS at their location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.

How to submit the Calculation of insurance premiums

1. In electronic form.

It's convenient and fast. Therefore, everyone can do it. And those who have a staff of 25 people or more pass only by TCS.

Is it necessary to take into account when calculating the number of those persons who are paid non-contributory income? Yes need. There is no exemption for them in the law.

1. On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of attachments.

This method of submission is allowed if the average number of the contributor is less than 25 people. It is better to print the calculation, in this case, with one-sided printing, and fasten it with a paper clip. Since a report stapled or printed with double-sided printing may not be accepted.

Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it electronically, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).

Deadline for submission of Calculation of insurance premiums 2018

Instructions for filling out RSV 2018 using the new form

All the basic rules that need to be taken into account when compiling the report are spelled out in the "Procedure for filling out the calculation of insurance premiums", approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]

Download the form for calculating insurance premiums in the Federal Tax Service 2018

The form of the new form of Calculation of insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected](applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).

Calculation form for RSV insurance premiums for 2018
Download a sample calculation form in MS Excel >>

Where and in what case to submit a "clarification" on insurance premiums 2018

You need to submit a new Calculation of contributions to the IFTS. At the same time, the corrective report on insurance premiums will be accepted in the form that is relevant for the billing period for which changes are made.

For example, we submit a “clarification” on insurance premiums for the 1st quarter of 2018 in the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - in the form of RSV-1 (or 4 FSS, RSV-2, RV-3 - depending on the type of contributions).

When is a Clarification of Contributions required?

As with other reports to the tax office, the obligation to submit an adjustment Calculation of insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums that must be paid; personal information is not correctly filled in the report; or the fact of non-reflection or incomplete reflection of information in the calculation is revealed.

At the same time, it is better to submit a “clarification” on contributions without waiting for a notification from the IFTS about the elimination of an error in the calculation or the appointment of an audit on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).

If other errors or omissions are found in the calculation (for example, the amount of contributions payable is overestimated), then the payer of contributions has the right to provide an updated calculation, but is not obliged to. And there will be no penalty for such errors. But when reconciling calculations and obtaining a certificate of no debt, problems may arise.

The purpose of reconciliation of contributions is to identify arrears or overpayments or to certify that contributions have been paid on time and in full.

Since 2017, the administration of insurance premiums, with the exception of “injury” contributions, has been handled by the tax authorities. Therefore, in order to go through the reconciliation procedure for contributions for periods starting January 1 from 2017, you need to contact the Federal Tax Service at the place of registration of the company or individual entrepreneur.

When is reconciliation carried out?

In general, as in the case of taxes, the purpose of reconciliation of contributions is to identify arrears or overpayments, or to certify that contributions have been paid on time and in full.

The procedure for conducting reconciliations on taxes, fees and contributions is stated in the Regulations approved by Order of the Federal Tax Service dated 09.09.2005 N SAE-3-01 / [email protected] In particular, reconciliation is carried out without fail:

• if a company or merchant changes the IFTS (due to a change in registration address);
• if the company (IP) is liquidated or reorganized, therefore, it is removed from tax records;
• if the company is among the largest taxpayers (on a quarterly basis).

In addition, reconciliation can be initiated by the tax authorities themselves in cases provided for by tax legislation, or it can be carried out at the request of the taxpayer (clause 5.1, clause 1, article 21, clause 7, article 45 of the Tax Code of the Russian Federation) and the tax authorities are not entitled to refuse. In the latter version, the company (IP) sends an application to the Tax Office for reconciliation of contributions (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation). After the procedure, the tax authorities will issue an act.

Take advantage of the opportunity to check the calculation of insurance premiums, implemented in all accounting programs 2017 from Buchsoft with the built-in module "Salary and Human Resources".

How to start reconciliation of contributions with the IFTS?

Notify the tax authorities of your desire to check the submitted information on insurance premiums should be in the form of an application. You can send it to controllers in different ways:

• On paper, bring it personally to the Tax Office (you will need to make two copies: in one, the tax authorities will put a mark on acceptance, the other they will take for themselves) or send it by mail in the form of a valuable letter with an inventory. It is worth noting that at the moment the tax authorities have not developed a unified form of a paper application.
• In electronic format via TCS or through the Taxpayer's Personal Account on the website of the Tax Service. In this case, the application is filled in the established electronic form according to the template.

It is important to note that when choosing the electronic method of sending the application, the tax authorities will also send the act electronically. However, it will be of purely informative value. This means that if discrepancies are identified, it will not be possible to return it to the tax authorities with the help of the TCS, you will have to submit a paper version of the document. In addition, when sending an electronic request, it is important to indicate in what format you need the reconciliation act (for example, in the form of an Excel document), as well as notify the tax authorities of the receipt of the electronic act.

When sending an application to the Tax Office on paper, officials form a reconciliation report within five working days and send it by mail (clause 3.4.3 of the Regulations).

Preparation of the act of reconciliation

The tax authorities form an act of reconciliation. For these purposes, a form has been developed approved by the Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-17/685. The form is used to reconcile calculations for taxes, fees, and contributions, as well as for penalties, fines and interest. The form applies from January 27, 2017 and consists of:

• title page;
• Section 1 with general information;
• Section 2 with a detailed breakdown of the reconciliation results.

If you did not find any discrepancies with your data in the reconciliation act, then in Section 1 you need to make a note: “Agreed without disagreement” and sign.

If you have found discrepancies, then in Section 1, next to the values ​​\u200b\u200bthat caused you questions, you need to write down your data that you consider correct. Below in the same Section, the mark “Agreed with disagreements” is put.

In any case, the reconciliation act should be sent back to the tax authorities. The paper version of the act is signed by both parties - the taxpayer and the authorized person of the Tax Inspectorate.

The document is compiled:

• in 2 copies, if the reconciliation was initiated by the taxpayer and during the liquidation of companies (IP);
• in 3 copies, if the company (IP) is deregistered in one Tax Office and transferred to another.

What to do if discrepancies are found?

If discrepancies are found, the reasons for their occurrence should be established. Discrepancies may appear when the company incorrectly reflects accruals on contributions, in case of errors made when processing payment orders. In this case, discrepancies are eliminated by adjusting the accounting information or by submitting an application to the tax controllers to clarify payments. Discrepancies can also arise if the tax authorities themselves make mistakes, for example, if any information is not entered into the taxpayer's settlement card in the FTS database.

As a standard, to eliminate discrepancies identified by the taxpayer, he independently submits documents to the Tax Service, which can confirm the correctness of his accounting (copies of payments, bank statements).

If a mistake was made by the tax authorities, on the day it is discovered, the officials themselves write a memo to the structural unit of the IFTS that made the mistake. The tax authorities have five working days to correct errors due to their own fault.

In any case, if there are no discrepancies, the entire reconciliation procedure lasts no more than 10 days, and if there are any, no more than 15 days, excluding the time of mailing the reconciliation acts.

Unified calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form to use in 2018-2019? How to fill it in correctly and what to pay special attention to? Do I need to file zero insurance premiums? We have prepared answers to the most pressing questions of readers, and also provided a clear example of filling out a single calculation for insurance premiums.

New reporting - a single calculation of insurance premiums

Since 2017, policyholders have submitted new reports to the IFTS - a single calculation of insurance premiums in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already reduced it to RSV or ERSV (single calculation of insurance premiums). The number of the unified calculation form for insurance premiums 2018-2019 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half a year, 9 months and a year. The exception is peasant / farm enterprises (PFH), they submit the calculation only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this deadline is shifted forward to the next weekday.

The insurers submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11 / [email protected]) or the location of the legal entity.

For information on where the units should submit the calculation, read the article. "The Federal Tax Service has explained how to submit the calculation of contributions in relation to the OP" .

The tax authority must be notified of the deprivation of the subdivision of the authority to pay salaries. More about this - in the material “The IFTS must be notified about the transition to a centralized payment of contributions” .

Ask questions on our forum! For example, you can specify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of unified calculation of insurance premiums in the Federal Tax Service

The unified calculation of insurance premiums 2018-2019 consists of a title page and three sections. There are 24 sheets in total. It is not necessary to fill them all.

The calculation is very detailed and includes information that insurers used to submit to funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. The amounts paid and the numbers of payment orders are now not given in the reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A. A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Fedorenko Inna Georgievna - on leave to care for a child up to one and a half years, the amount of the allowance is 11,500 rubles. per month. The credit system of payments from the FSS is applied.

There are no contract employees.

The accountant filled out the title page of the calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social benefits in favor of the employee). In section 3, the data are entered in subsections 3.1 and 3.2.1. There were 14 completed sheets in total.

A sample of filling in a single calculation of insurance premiums, compiled according to these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project .

Zero reporting on contributions

Submitting a calculation of insurance premiums is the responsibility of policyholders who pay income to individuals (clause 7 of article 431 of the Tax Code of the Russian Federation), exemption from which is not provided by law (letter of the Federal Tax Service of Russia dated 03.04.2017 No. BS-4-11 / 6174).

In this regard, for periods of inactivity and non-payment of salaries to employees, calculations for insurance premiums will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of mandatory sheets;
• reflecting data on the insured and the necessary codes (report period, IFTS, OKTMO, KBC);
• with the number 0 or a dash in the fields intended for data on assessed contributions.

For more information on the rules for issuing a zero calculation for contributions, read this material .

Important! In case of non-submission of EPRS (both zero and completed) within 10 days after the establishment ofterm, the tax authorities will block the company's settlement accounts. We talked about this in more detail.

The submission of zero reporting on insurance premiums will serve as a source of information for the IFTS that:

• in connection with the non-accrual of payments to individuals, the insured has no grounds for accruing contributions;
• he is not among the insurers who accrued payments and contributions, but did not submit the calculation on time.

Read more about the purposes of filing a zero report in the article. “Why do tax authorities need zero calculation of contributions?” .

Results

The unified calculation of insurance premiums for 2018-2019 only seems to be voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the PFR and the FSS. However, the new RSV has its own nuances of filling and requires careful attention to the reliability of the data included in it. If you are late with filing, the minimum fine will be 1,000 rubles.

Read about how to clarify ERSV.