Calculation of insurance premiums to the Social Insurance Fund. Calculation of accrued and paid insurance premiums. Certificate of accrued and paid insurance premiums upon dismissal

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Federal Law No. 385-FZ dated December 29, 2015 “On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts of the Russian Federation and the specifics of increasing the insurance pension, fixed payment to the insurance pension and social pensions” amended the Federal Law of 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ)” - from April 1, 2016 a new monthly reporting form “Information about insured persons” has been introduced for policyholders.

The form was approved by Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p “On approval of the form “Information about insured persons””. The format was approved by Order of the Board of the Pension Fund of the Russian Federation dated February 25, 2016 No. 70r “On approval of the format of data on information about insured persons.” The above documents are posted on the website of the Pension Fund of the Russian Federation - www.site.

In accordance with paragraph 2.2 of Article 11 of Law No. 27-FZ, the policyholder is obliged to provide information about each insured person working for him, with whom during the reporting period concluded, continue to operate or discontinued employment contracts, civil contracts, including those concluded on a collective basis.

Please note that policyholders who do not conduct financial and economic activities and submit “zero” quarterly reports to the territorial bodies of the Pension Fund of the Russian Federation are required to submit monthly reports in the SZV-M form for insured persons with whom employment contracts, civil contracts, including the founder of the organization, if he is the only leader.

Reporting deadline

Information about employees must be provided monthly, no later than the 10th day of the month , following the reporting period - month.

General rules and procedure for filling out and submitting documents

The SZV-M form is submitted for an unlimited number of insured persons and is not accompanied by an inventory.

One pack can contain documents of the same type - original, canceling or supplementing.

Conventionally, the SZV-M form “Information about insured persons” can be divided into 4 blocks:

Information about the policyholder

The policyholder's details indicate:

- policyholder registration number, under which the policyholder is registered as a payer of insurance premiums in the territorial body of the Pension Fund of the Russian Federation;

- short name of the policyholder, his TIN And checkpoint as a taxpayer.

Reporting period

The reporting period for the SZV-M form is month, which is reflected by putting the appropriate value: 01-January, etc.

The calendar year field contains the calendar year.

Form type

Only one of the values (codes) can be filled in - “out”, “add”, “cancel”.

Original - a form filed for the first time by an insured regarding insured persons for a given reporting period. If the submitted original SZV-M form is not accepted due to errors contained in it (did not pass format-logical control) and is returned to the policyholder, then the original form is also submitted in its place.

Complementary - a form submitted to supplement the information previously accepted by the Pension Fund about insured persons for whom information was not provided for a given reporting period, or to replace the accepted original forms that contained errors.

Cancelling - a form submitted to cancel previously incorrectly submitted information about insured persons for a specified reporting period. The form is submitted only for those insured persons for whom it is necessary to cancel the information accepted by the Pension Fund of the Russian Federation in the original and (or) supplementary forms. All details contained in the form are required to be filled out.

Information on insured persons

The serial number is filled in in continuous order (in ascending order without gaps or repetitions), starting with “1” (mandatory details).

Last name, first name, patronymic are indicated in the nominative case (mandatory details).

The insurance number is indicated in strict accordance with the insurance certificate of compulsory pension insurance. (Full name and SNILS must match the full name and SNILS from the insurance certificate) (mandatory details).

The TIN is filled in if the policyholder has information about the TIN of the individual.

Programs for generating and checking documents in the SZV-M form in electronic form can be obtained from the territorial office of the Pension Fund of the Russian Federation at the place of registration or on the website of the Pension Fund of the Russian Federation ( www.site)

For failure by the policyholder to provide within the prescribed period or provision of incomplete and (or) false information provided for in clause 2.2 of Art. 11 of Law No. 27-FZ, financial sanctions in the amount of 500 rubles are applied to such an insured for each insured person. The collection of the specified amount is carried out by the bodies of the Pension Fund of the Russian Federation in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ (as amended on December 29, 2015) “On individual (personalized) accounting in the compulsory pension insurance system”).

On the procedure for registration and deadlines for submitting annual reports in the form SZV-STAZH

The policyholder annually, no later than March 1 of the year following the reporting year, submits to the territorial body of the Pension Fund of the Russian Federation at the place of registration “Information about the insurance guard of the insured persons” in the form SZV-STAZH (hereinafter referred to as SZV-STAZH) accompanied by the form EDV-1 (forms are approved Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p).

The SZV-STAZH form is filled out for all insured persons who are in an employment relationship with the policyholder (including those with whom employment contracts have been concluded) or who have entered into civil law contracts with him, the subject of which is the performance of work, the provision of services, under copyright agreements order, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis in favor of the authors of works under agreements concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Software for preparing reports is available on the website of the Pension Fund of the Russian Federation www.site in the “For Policyholders” section.

General rules and procedure for filling out and submitting documents:

Reporting can be presented in the form of an electronic document signed with an enhanced qualified electronic signature of the policyholder or through an authorized representative, subject to the relevant Agreements.

Insurers with 25 or more working insured persons (including persons who have entered into civil contracts for which insurance premiums are charged in accordance with the legislation of the Russian Federation) are required to submit reports only in electronic form.

For insured persons recognized as unemployed in accordance with the legislation of the Russian Federation, information in the SZV-STAZH form is provided by the employment service authorities.

Information in the SZV-STAZH form is compiled into packages of documents. One package contains one file and is submitted at the same time as the EDV-1 form. The package may include documents of only one name and one type of information.

Features of filling out the form “Information on the insurance experience of insured persons (SZV-STAZH)”:

The SZV-STAZH form has continuous page numbering within each form, starting with the title page. The serial number of the page is entered in the field specified for numbering.

The SZV-STAZH form contains the following types of information:

Original- submitted to insured persons for the first time during the reporting period. During the reporting period, only one package of documents “SZV-STAZH” with the “Initial” type can be submitted for the organization.

Complementary- is presented for insured persons, the data for which, presented in the form with the “initial” type, is not taken into account on individual personal accounts due to errors contained in it, as well as for insured persons, information for which was not included in the previously submitted information for the reporting period period.

Assignment of pension - is submitted to insured persons who, in order to establish a pension, need to take into account the period of work of the calendar year, the deadline for submitting reports for which has not yet arrived. Submitted within 3 calendar days from the date the employee contacts the policyholder.

If it is necessary to cancel the submitted SZV-STAZH forms with any type of information, the SZV-KORR form with the “cancelling” type is submitted.

The SZV-STAZH form consists of 5 sections:

In the form SZV-STAZH with types “original” and “supplementary” filling out Sections 1-3 are subject to:

section 1“Information about the policyholder”;

chapter 2 “Reporting period” - indicates the year for which the SZV-STAZH form is submitted in the YYYY format;

section 3“Information on periods of work of insured persons.”

The data in the section is filled in by the policyholder in the nominative case. The “SNILS” column indicates the insurance numbers of the individual personal accounts of each of the insured persons on which the SZV-STAZH form is submitted.

The data in the columns “Last name”, “First name”, “Patronymic name”, “SNILS” must correspond to the data specified in the insurance certificate of compulsory pension insurance.

For forms with the “Pension assignment” type, the “Period of work” column is filled in until the date of expected retirement.

If it is necessary to reflect several periods of work for a specific insured person, each period is indicated on a separate line. The columns “Last name”, “First name”, “Patronymic name”, “SNILS” are filled in once.

The period of work of the insured person under a civil contract is filled in with the codes “AGREEMENT”, “NEOPLDOG” or “NEOPLAVT” reflected in column 11. If payment under the agreement was made during the reporting period, the code “AGREEMENT” is indicated. If there is no payment for work under the contract, the code “NEOPLDOG” or “NEOPLAVT” is indicated.

Column 14 “Information about the dismissal of the insured person / information about the periods counted in the insurance period of the unemployed” is filled in with the symbol “X” only for insured persons whose dismissal date falls on December 31 of the calendar year for which the SZV-STAZH form is being submitted. For an insured person recognized as unemployed in accordance with the legislation of the Russian Federation, the code “BEZR” is indicated in the column.

Sections 4 and 5 are not completed for SZV-STAZH with the “initial” and “supplementary” types.

In the form SZV-STAZH with the “pension assignment” type, all sections 1-5 are filled in:

section 4“Information on accrued (paid) insurance contributions for compulsory pension insurance”;

section 5“Information on paid pension contributions in accordance with pension agreements for early non-state pension provision.”

Features of filling out the form “Information on the policyholder transferred to the Pension Fund for maintenance

individual (personalized) accounting (EFV-1))":

EDV-1 is a document containing information in general about the policyholder, and in fact represents an inventory of the information provided by him. Can contain the information type "Original", "Correcting" or "Cancelling".

The EFA-1 form with the “Adjustment” type is submitted if it is necessary to correct the data in section 5 of the EFA-1 form with the “Original” type.

The EDV-1 form with the “Cancelling” type is submitted if it is necessary to cancel the data in section 5 of the EDV-1 form with the “Initial” type.

When submitting the SZV-STAZH form with the type of information “Pension assignment”, fill in only sections 1-3 EDV-1 forms.

Section 5 filled out only if the SZV-STAZH form (with the “Initial” information type) contains information about APs engaged in the types of work specified in clauses 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2017 No. 400-FZ .

Liability of the policyholder:

For the submission of individual (personalized) accounting information (including information in the SZV-STAZH form), in violation of the established deadlines, as well as in the case of submission of incomplete and (or) unreliable information, the following is provided:

application of financial sanctions to the policyholder in the form of a fine in the amount of 500 rubles in relation to each insured person (paragraph 3 of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”)

imposition of an administrative fine on an official of the policyholder in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of the Russian Federation on Administrative Offences).

For non-compliance by the policyholder with the procedure for submitting information in the form of electronic documents, a fine of 1000 rubles (paragraph 4 of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ)

Insurance premiums are required to be paid from almost all types of payments accrued to employees who have an employment contract concluded between them and the employer. For an employer, keeping records of payments for each employee can be difficult, especially when it comes to filling out documents such as a certificate of accrued and paid insurance premiums upon dismissal.

The resignation letter looks like this:

There are cases when just a week ago a fired employee decides to be reinstated in his position, what should an accountant do in this case with the preparation of documents related to insurance premiums? It is the responsibility of the manager to carefully maintain records for each employee. At the moment, a special card is used to maintain such records; it was developed as an alternative to the document for reflecting wages.

Is it necessary to take into account the income received by the employee before dismissal?

According to the explanations provided by the Ministry of Labor of the Russian Federation, the calculation of the base for the annual period during which the employee was first dismissed and then reinstated must be carried out for all payments of his income that were accrued by this organization. It is worth noting that this clarification applies exclusively to the situation when the period of dismissal and return to the company does not exceed 1 year.

There is information about such nuances in a certain line 1 of paragraph No. It states that insurance premiums are calculated from all types of income, which also includes remunerations paid by the organization. If no changes have been made to the company’s documentation, then the amounts of income previously issued to the employee before dismissal, as well as those received by him after returning to work, are subject to summation. The entire period subject to calculation is 1 year.

Calculation of insurance premiums when paying income upon dismissal

Calculation of accrued and paid insurance premiums in the event of dismissal and subsequent return of an employee to the company by an accountant occurs throughout the entire annual period. When calculating the employee’s income, the accountant excludes only compensation payments issued by the company, except for those issued for unused vacation. But only if other types of compensation comply with the legislation of the Russian Federation and their payment was carried out in compliance with legal norms.

Compensation amounts that are not subject to summation include:

Payments issued as severance pay due to the liquidation of a company.
Payments made in connection with the staff reduction procedure.
Payments made due to the employee’s decision to stop working at the enterprise due to changes made to the employment contract.

When concluding an employment contract, the organization has the right to establish other types of cases in which the employee, in the event of dismissal, will receive a certain amount of severance pay. These amounts are not subject to inclusion in the database used subsequently for calculating insurance premiums. But it is worth remembering the existing limits established by Russian law. Therefore, if the compensation amount paid to the employee exceeds the maximum payment amount specified in the limit, the compensation amount must be included in the calculation.

What to do if you have income from other employers

There are situations when an employee who left one organization finds a job in another and begins to earn income. But after a while he decides to return to the organization where he previously worked. The employer is faced with the question of what to do with payments that were made to the employee in another company. Do they need to be included in the employee’s income accounting or not? In fact, income received by an employee in another company should not be included in the records maintained by another organization.

This was stated in a letter from specialists of the Ministry of Health and Social Development of the Russian Federation dated January 17, 2011 No. 76-19. Even if during the year an employee, after leaving one organization, was employed for a short period in another, after which he returns to the first organization, the income received in a third-party company is entered into the records of that company. In the organization to which the employee subsequently returned, all income that was paid for the year is subject to accounting, regardless of how many months the employee was absent.

Sometimes accountants of organizations get confused with keeping records of employee income if their first employment in the company is not at the beginning of the year. It's actually simple. As in the previous situation, there is no need to take into account income received in other organizations. Accounting should start from scratch.

Payment of insurance premiums is the direct responsibility of most taxpayers.

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While their size depends on the type of activity, the amount of the insurance tariff, as well as discounts and allowances established by law.

Therefore, it is necessary to understand in more detail what the amount of insurance contributions is in 2019 for employers and how to correctly calculate the amount of payment to the Pension Fund.

General information

Enterprises that employ hired workers are required to pay not only basic taxes (personal income tax, VAT, etc.), but also mandatory payments, including insurance premiums. The procedure for calculating and paying these fees is approved by the relevant law.

When calculating the payment amount, taxpayers must take into account the main type of activity and the amount of the insurance tariff, which is determined taking into account the category of professional risk.

However, we should not forget about the possible adjustment of this indicator. Because the insurance rate can be reduced by using a discount. Its size can reach up to 40% of the tariff amount.

To reduce the payment amount, the taxpayer must submit a corresponding application. As for the object of taxation with insurance premiums, this includes:

Payments and any kind of remuneration accrued to an employee under or in accordance with the conditions.
Payments by or.

The following income is not subject to insurance premiums:

The following payments are not subject to insurance premiums:

State benefits.
Any payments that are compensatory in nature.
Amounts of one-time financial assistance provided by policyholders.
Contributions for compulsory employee insurance.
Cost of travel for personnel to the annual dismissal site.
The cost of reduced travel for certain categories of citizens.
Financial assistance provided by the employer to its employees in the amount of up to 4 thousand rubles. for 1 person.
Amounts paid by a business to its employees to compensate for the costs of paying interest on a mortgage loan.

For organizations and individual entrepreneurs making payments, the base for calculating insurance premiums is the amount of payments that act as an object of taxation.

If the recipients are individuals, then the basis is payments and any kind of remuneration accrued under the employment agreement.

In this case, calculations are made separately for each individual throughout the entire billing period on an accrual basis.

Insurance premiums must be paid separately to each extra-budgetary fund. Taxpayers are required to make monthly contributions throughout the entire billing period.

By law, payment of contributions is made no later than the 15th of each month. In this case, the calculation of the payment amount is carried out on the basis of those payments that were made to the insured person.

Previously, the calculated payment amount had to be rounded to full rubles. However, this order was abolished on the basis of. Now organizations can pay the amount that is accrued.

If contributions are paid to the Social Insurance Fund, then the payment amount can be reduced by the amount of costs incurred in connection with the payment of sick leave or child care benefits.

For notaries and lawyers who pay fixed fees, the deadline for making payments is December 31st.

Returning to the question of the size of the insurance tariff, it should be noted that its size depends on the category of taxpayers, the taxation system and the type of activity:

Payments to individuals

Organizations and individual entrepreneurs that are located on the OSN:

PF	22%
FSS	2,9%
Compulsory Medical Insurance Fund	5,1%

Organizations and individual entrepreneurs that are on the simplified tax system:

PF	20%
FSS	0%
Compulsory Medical Insurance Fund	0%

Organizations and individual entrepreneurs that are located on the Unified Agricultural Tax:

PF	21%
FSS	2,4%
Compulsory Medical Insurance Fund	3,7%

Economic societies established by budgetary scientific organizations:

Separately, it is worth noting that employers are required to report quarterly to regulatory authorities ().

Based on reporting documentation, extra-budgetary funds verify the correctness of the calculation and payment of insurance premiums.

Reporting is submitted within the following deadlines:

Basic Concepts

Name	Description
Organization	A legal entity founded within the framework of Russian legislation and having civil legal capacity
Individual entrepreneur	A citizen who has passed state registration and carries out commercial activities without establishing a legal entity
Individual	Citizen of the Russian Federation or stateless person
Policyholder	A legal entity that has entered into a contractual relationship with the insurer
Insurer	An organization that has a license to carry out insurance activities and assumes obligations to insure risks for a certain fee.
Insured person	The citizen in whose interests the agreement was concluded
Insurance fee	The amount of mandatory payment payable by the taxpayer for insurance against injuries or occupational diseases
Insurance rate	The amount of the contribution calculated by the employer in the interests of the insured person in accordance with the terms of the employment contract
Accident at work	An event that caused damage to an employee’s health while performing his or her job duties
Occupational disease	Chronic disease of the insured person, which arose under the influence of harmful production factors and caused temporary or long-term disability
Occupational risk	The likelihood of loss of health or death associated with the employee’s performance of his or her job duties
Employee earnings	Any payments or rewards that are paid in accordance with the terms of the employment agreement and are included in the base for calculating insurance premiums
Arrears	Amount of late paid insurance premium
Fiscal year	Calendar year that begins on January 1 and ends on December 31

Who is the payer

Payers of insurance premiums include:Persons making payments to employees:

organizations;
citizens who do not have the status of individual entrepreneurs.

Entrepreneurs, lawyers and notaries in private practice. As you can see, individual entrepreneurs are required to pay insurance premiums not only for hired workers, but also for themselves.

As for the recipients of contributions, these include the following institutions:

Normative base

The main regulatory act regulating the issue of compulsory insurance is. The calculation and payment of insurance premiums takes place on the basis of the Federal Law dated July 24, 2009 No. 212-FZ.

When checking calculations of assessed contributions, it is necessary to take into account the requirements set out in.

The maximum value of the base for calculating contributions has been approved.

The procedure for confirming the main type of activity of the organization is fixed.

The procedure for applying discounts (surcharges) in relation to insurance premiums has been approved.

However, taxpayers must also take into account the methodology for calculating discounts developed by.

How to calculate insurance premiums

The question of calculating contributions should be divided into separate blocks:

Reporting and billing periods.
Calculation algorithm.
Calculus example.
Determining the size of the penalty.

Reporting and billing period

The billing period is a calendar year. Whereas the reporting period is usually considered to be 3, 6, 9 and 12 months (Article 10 of the Law of July 24, 2009).

For organizations that were created in the middle of the year, the first calculation period is considered to be the period of time starting from the moment of registration and ending on December 31.

Algorithm used

To calculate the amount of mandatory payments, taxpayers must take into account that the recipients of contributions are different extra-budgetary funds. As a result, the size of insurance rates in each case differs significantly.

To calculate the amount of contributions, the employer needs to multiply the tax base by the insurance rate. The value of this indicator is enshrined in Article 58.2 of the Law of July 24, 2009.

Calculation example

Next, we need to consider an example of calculating the amount of contributions per employee. Let’s assume that V.V. Ryabokon, born in 1983, works under an employment contract at the Attribute company. The employee has a 5-year-old child.

During 2019, the employee was not on vacation or sick. Also Ryabokon V.V. owns 1% of the authorized capital of the enterprise.

The amount of dividends for the previous year amounted to 15 thousand rubles. In January, the employee received the following accruals:

After withholding taxes in the amount of RUB 2,468. The employee is entitled to payment of 22,532 rubles. The amount of income subject to contributions is 10 thousand rubles.

The amount of contributions for the specified period is calculated as follows:

PF	2200 rub. (10000×22%)
FSS	290 rub. (10000×2.9%)
Compulsory Medical Insurance Fund	510 rub. (10000×5.1%)

Thus, the employer must transfer 3 thousand rubles to extra-budgetary funds for the employee.

Determining the amount of fines

The Pension Fund and the Social Insurance Fund monitor the correctness of the calculation and payment of insurance premiums. As a result, they are authorized to conduct on-site or desk audits similar to those carried out by the tax service.

Table: BCC for insurance premiums for employees

However, an on-site inspection of insurance premiums cannot take place more often than once every 3 years. In addition, this type of audit must be carried out simultaneously by two funds.

Fines and penalties are calculated in the following amounts:

The procedure for calculating penalties on insurance premiums is similar to that established for calculating penalties on taxes. In other words, you need to use 1/300 of the Central Bank refinancing rate for each day of delay.

To avoid unnecessary errors when calculating penalties, you can use special calculators, which are usually posted on specialized portals.

In this case, the penalty is paid regardless of the principal amount of debt on insurance premiums (Article 25 of the Law of July 24, 2009).

Video: insurance contributions to funds (PFR, Social Insurance Fund, Compulsory Medical Insurance)

However, a situation may arise where the arrears were not repaid due to the fact that the taxpayer's operations were suspended by a court decision.

In this case, the taxpayer does not have to pay a penalty for the period when the judicial restriction was in effect.

If the accrued penalty is not paid by the policyholder voluntarily, then the regulatory authorities can forcibly withhold it from the money that is in bank accounts.

Features of Calculus

To clarify the situation with final calculations, it is necessary to consider different categories of taxpayers, including:

individual entrepreneurs
organizations.

For individual entrepreneurs (IP)

If entrepreneurs use the labor of hired workers, then they must calculate the amount of insurance premiums on a general basis (see the subheading “Calculation example”).

However, to calculate the amount of contributions for themselves, individual entrepreneurs, lawyers and notaries must use other insurance rates.

Moreover, if the amount of income for the year does not exceed 300 thousand rubles, the calculation of the amount of contributions is carried out as follows:

PF	RUR 1,444.04 (5554×26%)
FSS	0 rub. (0%)
Compulsory Medical Insurance Fund	RUB 283.25 (5554×5.1%)

As you can see, the individual entrepreneur must transfer 1,723.29 rubles for himself. (1444.04+283.25) per month (20679.48 rubles/year).

If taxpayers receive income of more than 300 thousand rubles, then they are required to pay an additional 1% to the Pension Fund.

The additional contribution amount is calculated as follows:

Thus, the entrepreneur needs to pay an additional 7 thousand rubles to the Pension Fund of the Russian Federation. Payment is made no later than April 1 of the following year.

If the individual entrepreneur has not been operating since the beginning of the calendar year, then the amount of contributions can be calculated as follows:

For LLC (organizations)

The general procedure for calculating insurance premiums was discussed above (see the subheading “General Information”).

In this case, the responsibility for calculating and paying mandatory payments for employees lies entirely with the employer (see the subheading “Who is the payer”).

Frequently asked questions

what contributions are taken into account when calculating the single tax;
What is a notice of the amount of contributions from accidents?

What contributions are taken into account when calculating the simplified tax system?

If an individual entrepreneur uses income as an object of taxation, then the basis for calculating the amount of contributions is the total income of the taxpayer.

If the object of taxation is income minus expenses, then in order to calculate the amount of contributions an entrepreneur needs to take into account only his income.

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

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

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

Who should submit calculations to the Federal Tax Service?

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

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

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

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

Sample of filling out calculations for insurance premiums in 2019

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

Deadline for submitting calculations for insurance premiums in 2019

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

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

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

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

Where to submit insurance premium payments

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

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

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

Methods for submitting calculations for insurance premiums

Payments for insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

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

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

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

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

Method 2. In electronic form with digital signature

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

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

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

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

Calculation structure for insurance premiums in 2019

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

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

Basic filling rules

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

Instructions for filling out insurance premium calculations

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

Title page

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In the remaining fields of this block:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "040"

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "010". The total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, is indicated.

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

Line "021". The number of individuals from line 020 is indicated whose payments and other remuneration exceeded the maximum base for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030"

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

Line "050". The base for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "051". The base for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance contributions for compulsory pension insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, are indicated.

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

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

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

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

Line "010". The total number of insured persons for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, is indicated.

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

Line "030". The amounts of payments and other remunerations specified in paragraphs 1 and 2 of Article 420 of the Code are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period. ) period respectively.

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

Line "050". The base for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with clauses 1 and 2 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance premiums for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, are indicated.

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

Subsection 1.3 consists of the following subsections:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals from whose payments and other remunerations insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

Line "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period , as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

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

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

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

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

Line "010". Indicates the number of individuals from whose payments and other remuneration insurance contributions for additional social security established by Article 429 of the Tax Code of the Russian Federation are calculated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

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

Line "050". The amounts of calculated insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing period (reporting) period respectively.

Appendix No. 2. Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" to section 1 of the calculation

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

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

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

Line "010". The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period is indicated. period accordingly.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation are indicated, cumulatively from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months calculation (reporting) period, respectively.

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

Line "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount exceeding the size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood established by clause 3 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

Line "052". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships, specified in paragraph 4 of paragraph 1 Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "053". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code RF, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "054". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of Member States of the Eurasian Economic Union (hereinafter referred to as the EAEU), from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period are indicated. period accordingly.

Line "070". The amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months are indicated. calculation (reporting) period, respectively.

Line "080". The amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

The value of the characteristic specified on line 090 takes on the following values:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "060". Columns 1 – 5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

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

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

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

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

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

surname of a foreign citizen or stateless person.
the name of a foreign citizen or stateless person.
patronymic of a foreign citizen or stateless person.
TIN of a foreign citizen or stateless person (if available).
SNILS (if available).
Citizenship (if available). If there is no citizenship, the code “999” is indicated.

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

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

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

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

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

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

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

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

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

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

Lines 100. In columns 1 – 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing period ( reporting) period, respectively.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Section 3. Personalized information about the insured persons" calculation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

“1” – male.
“2” – female.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Payer rate codes

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

Penalty for failure to submit insurance premium payments

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

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

Zero settlement on insurance premiums

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

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

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

Calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds (hereinafter referred to as compulsory medical insurance) by payers of insurance contributions making payments and other rewards to individuals persons. Form RSV-1, approved by Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 N 894n, registered with the Ministry of Justice of Russia dated December 18, 2009 N 15761. With amendments approved by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2011.

Go to valid from the 1st quarter of 2012.

Calculation of RSV-1 PFR, filled out using computer technology or a ballpoint (fountain) pen, in black or blue, in block letters. The calculation is submitted in electronic form, accompanied by paper, or in established formats in electronic form with an electronic digital signature in accordance with Article 15 of Federal Law N 212-FZ. Compiled and submitted quarterly (on an accrual basis) no later than the 15th day of the second calendar month following the reporting period to the territorial body of the Pension Fund of the Russian Federation at the place of registration.

The basis for filling out the Calculation is accounting data.

When filling out the RSV-1 Calculation, the following is taken into account:

Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values of monetary indicators are reflected in rubles. Indicator values of less than 50 kopecks are discarded, and indicator values of 50 kopecks or more are rounded to the nearest ruble. Rounding to whole rubles the base for calculating insurance premiums, as well as the calculated amounts of insurance premiums and other indicators that have a monetary value, which are indicated in the Calculation, is carried out after summing up all individual accounting data as a whole for the payer of insurance premiums.
If on the pages of the Calculation that must be submitted by the payer, he does not fill out any tables, then a dash is placed in the fields of these tables.
To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.
Errors may not be corrected by correction or other similar means.
After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.

At the top of each completed page of the Calculation, the registration number of the payer assigned to him in the territorial body of the Pension Fund of the Russian Federation at the place of registration is indicated.

Title page, Sections 1, 2 of the Calculations are filled out by all payers, Sections 3 and 4 of the Calculations are filled out by payers applying reduced tariffs for payments accrued in favor of individual employees in accordance with Part 2 of Article 57 and Article 58 of Federal Law N 212-FZ, Section 5 is filled in if there is arrears (overpayments) on insurance premiums at the beginning of the billing period, resulting as of December 31, 2009 inclusive.

Reliability and completeness of the information specified in Calculation of RSV-1, are confirmed by payers or their representatives in accordance with paragraph 2.3 of Chapter II of this Procedure.

The section “To be completed by a Pension Fund employee” contains information about the submission of the Calculation (method of presentation, number of pages of the calculation, number of sheets of supporting documents or their copies attached to the Calculation, date of submission, surname and initials of the Pension Fund employee who accepted the Calculation, his signature).

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