In connection with numerous requests from insurance premium payers on the issue of filling out the indicators of lines 070, 080 and 090 of Appendix No. 2 to Section 1 of the calculation of insurance premiums (hereinafter referred to as the calculation), the Federal Tax Service reports.

Based on the provisions of clause 11.14 of the Procedure for filling out the calculation, approved by orders of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (hereinafter referred to as the procedure), according to line 080 of Appendix No. 2 to Section 1 of the calculation of the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Tax Service of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity for periods starting from January 1, 2017, are reflected in the columns corresponding to the month in which the compensation was actually made.

The indicators of line 090 in the corresponding columns of Appendix No. 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2 to Section 1 of the calculation, and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with maternity, reflected in the corresponding columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.

In line 090 of Appendix No. 2 to Section 1 of the calculation, the amount of insurance contributions payable to the budget, or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, is always reflected in the positive meaning.

In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes on the value:

"1" - "amount of insurance premiums payable to the budget" if the amount calculated using the above formula is 0.

“2” - “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”, if the amount calculated according to the above formula< 0.

Please note that payers of insurance premiums who are registered on the territory of a constituent entity of the Russian Federation - a participant in the pilot project of the Federal Social Insurance Fund of Russia, conducted in accordance with Decree of the Government of the Russian Federation of April 21, 2011 N 294 “On the specifics of financial support, assignment and payment in 2012 - 2019 years, territorial bodies of the Social Insurance Fund of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, making other payments and reimbursement of the insurer's expenses for preventive measures for reduction of industrial injuries and occupational diseases of workers, as well as the specifics of paying insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases", line 070 of Appendix No. 2 is not filled out .

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for 9 months of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit the 9 month calculation

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service, in particular:

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

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

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Calculation deadlines

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

Reporting periods for insurance premiums

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

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

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded here.

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

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

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

• front page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

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

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

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

Filling out the calculation for 9 months: examples

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

Front page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

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

Federal Tax Service code

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

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Name

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

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2017 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the Russian citizen in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for 9 months of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.

Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Check SNILS

Some Federal Tax Service Inspectors, before submitting calculations for insurance premiums, information messages about changes in the technology for receiving reports for 9 months of 2017. In such messages, it is noted that calculations will not be considered accepted if information about individuals does not match the data in the Federal Tax Service databases. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an information message:

Dear taxpayers ( tax agents)!

Please note that starting from the reporting for the 3rd quarter of 2017, the algorithm for accepting calculations for insurance premiums will be changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ “On approval of the form of calculation for insurance premiums, its procedure filling, as well as the format for submitting calculations for insurance premiums in electronic form”).

In case of unsuccessful identification of insured individuals reflected in the section

3 “Personalized information about the insured persons”, a refusal to accept the Calculation will be generated.

Previously (Q1 and 2), when a single violation was detected - unsuccessful identification of insured individuals from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).

In order to avoid refusal to accept Calculations for insurance premiums due to a discrepancy between the information on the persons indicated in the calculation and the information available with the tax authority, we recommend that you verify the personal data of the individuals indicated in the calculation (full name, date of birth, place of birth, Taxpayer Identification Number, passport details , SNILS) for the purpose of presenting outdated data in the calculation. Also, similar data must be verified with the information contained in the information resources of the Pension Fund of the Russian Federation for unambiguous identification of the SNILS of the insured individual.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
  • in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
  • in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
  • in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff 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 contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. Cm. " ".

In the calculation for 9 months of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

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

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

Subsection 1.2: medical contributions

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

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

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

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

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

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

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

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

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

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

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for 9 months of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

• on line 110 – for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

• on line 120 – for 9 months of 2017
• on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When the calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• lines 113 and lines 123.

With this combination, the calculation for 9 months of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371. Cm. " ".

You can also find a sample of filling out the calculation of insurance premiums for 9 months of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period as a whole for the payer does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (Clause 7, Article 431 of the Tax Code of the Russian Federation).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for 9 months of 2017.

Letter from the Federal Tax Service
No. GD-4-11/23430@ dated November 20, 2017

The Federal Tax Service, having considered an online request on the issue of filling out calculations for insurance premiums, reports the following.

The calculation of insurance premiums (hereinafter referred to as the Calculation) is submitted in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@ "On approval of the form of calculation for insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance contributions in electronic form."

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

In accordance with the procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure), Appendix No. 2 to Section 1 of the Calculation is intended to calculate the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

According to clause 11.15 of the Procedure, it is established that in line 090 of Appendix No. 2 to Section 1 of the calculation, 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 expenses incurred by the payer are reflected in the corresponding columns for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance premiums 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 the third month of the last three months of the billing (reporting) period, respectively.

The indicators of line 090 in the corresponding columns of Appendix No. 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2 to Section 1 of the calculation, and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with maternity, reflected in the corresponding columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of the Russian Federation, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.

In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes on the value:

"1" - "amount of insurance premiums payable to the budget" if the amount calculated using the above formula is >= 0.

“2” - “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”, if the amount calculated according to the above formula< 0.

According to paragraph 2 of Article 431 of the Code, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.

Thus, payers of insurance premiums pay the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, minus the costs of this type of insurance.

The mechanism for offsetting excess expenses over calculated insurance premiums towards the payment of insurance premiums for temporary disability and in connection with maternity is provided for in the structure of the Calculation form and the Procedure for filling it out.

Due to the fact that in July 2017, the organization reimbursed expenses to the territorial bodies of the Social Insurance Fund in the amount of 69,399.1 rubles, then, accordingly, the entire amount received is reflected in line 080, column 2 of Appendix No. 2 to section 1 of the calculation. The value of this line is added to the difference between the indicators of lines 060 and 070, and, therefore, in column 2 of line 090 the amount of 19,525.23 with attribute 1 is reflected.

Acting State Advisor of the Russian Federation, 2nd class D.Yu.GRIGORENKO

How to correctly fill out the calculation of insurance premiums Section 1, lines 120-123 and Appendix 2 to Section 1, lines 070, 080, 090. Insurance premiums calculated: 1 month - 7736.41 2 month - 6717.9 3 month - 7246.39 in total the beginning of the billing period - 21700.70. Expenses incurred for payment of insurance coverage only to the Social Insurance Fund: 1 month - 70,104.41. 2nd month - 8846.19. 3 month - 26220.80 total 105171.40. Reimbursed by the FSS for expenses for payment of insurance coverage: 2 month - 2851.27 (for 2016, is it necessary in this report?) 3 month - 62368. How to fill out line 090. If as indicated in the recommendation, then the wrong amounts are obtained. As I understand it, they should agree with lines 120-123 of Section 1. They agree, if you do not add the Social Insurance Fund compensation, but in the recommendation 060-070+080.

Answer

When calculating insurance premiums on line 070 of Appendix 2, indicate insurance costs that are paid at the expense of the Social Insurance Fund. In line 080, indicate the amount of compensation from the Social Insurance Fund for benefits that have been paid since 2017. Reimbursement received for expenses before 2017 is not included in the calculation. Line 090 will be equal to the difference between lines 060 and 070 plus the value of line 080. In this case, in line 090 put code “1” if the amount of contributions is payable and code “2” if the amount is refundable. Lines 120-123 indicate the value of lines 090 with code “2” for the corresponding month. Based on the question data, line 090 “from the beginning of the year” with code “2” 17502.70 (21700.70 - 105171.40 + 62368), line 090 for 1 month with code “2” 62368.00 (7736.41 - 70104 ,41), line 090 for the 2nd month with code “2” 2128.29 (6717.90 - 8846.19), line 090 for the 2nd month with code “1” 46993.59 (7246.39 - 22620.80 + 62368 ,00). In section 1, on line 113 indicate 46993.59, on line 120 indicate 17502.70, on line 121 indicate 62368.00, on line 122 indicate 2128.29.

Section 1

For compulsory social insurance. On line 100, indicate the BCC for contributions to compulsory social insurance.

On lines 110-113, indicate the amount of contributions for compulsory social insurance that must be paid to the budget according to the KBK from line 100:

On line 110 - for the billing (reporting) period. That is, on a cumulative basis;
- on lines 111-113 for the last three months of the billing (reporting) period.

On lines 120-123, indicate the amount of excess social insurance expenses incurred by the payer*:
- on line 120 - for the billing (reporting) period;
- on lines 121-123 - for the last three months of the billing (reporting) period.

Please note: cannot be filled in at the same time:
- lines 110 and lines 120;
- lines 111 and lines 121;
- lines 112 and lines 122;
- lines 113 and lines 123.

This is provided for in paragraphs 5.1-5.21 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Appendix 2 to section 1

On line 060, reflect the amount of insurance contributions for compulsory social insurance.

On line 070, indicate the amount of expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. Do not take into account the amounts of sick leave benefits for the first three days of incapacity (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227@). And on line 080, indicate the amounts used by the Social Insurance Fund to pay for sick leave, maternity benefits, etc.*

The indicator for line 090 is final, calculate it using the formula:*

If you get the amount of contributions to be paid, enter code “1” in line 090 (contributions turned out to be more than social security expenses). If the amount of expenses incurred exceeds the amount of accrued contributions, reflect the indicator on line 090 with code “2”.*

The calculation of insurance premiums combines data on all types of deductions and is submitted to the Federal Tax Service in accordance with the requirements of Art. 431 Tax Code of the Russian Federation. Information about deductions for insurance for temporary disability and in connection with maternity (VNiM) is indicated in line 090 of Appendix 2 of Section 1 of the calculation. The indicator is a final one, the calculation of which takes into account the data of lines 060, 070, 080. To obtain the correct indicator of line 090, it is necessary to correctly enter into the calculation all the components of the amount involved in obtaining the total value.

The procedure for calculating the indicator on line 090

The indicator for line 090 is determined as the difference between the contributions to VNiM calculated on line 060 and the employer’s expenses for targeted payments indicated on line 070, increased by the amount of reimbursed expenses on line 080 of Appendix 2, Section 1.

Signs of amounts indicated by line

The indicator indicated on line 090 has a sign that allows you to determine the result of the calculation, which results in the amount to be paid or reimbursed and offset (excess of expenses over calculated contributions).

The amount always has a positive value; the negative indicator is not shown on the line. The condition for the mandatory indication of signs of payment or compensation is established in clause 11.15 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

Data reporting period

Calculation line 090 does not indicate reimbursement data for expenses incurred before 2017. Information is presented only for the current calendar period. The final indicator is compiled from the data in boxes 060, 070, 080. Indicators are presented for the periods:

• From the beginning of the calendar year, accepted as the billing period.
• Last 3 months of the reporting period.
• Monthly for the last quarter of the period.

For example, when calculating the total data of window 090, the amounts of reimbursement of expenses of window 080 are used, received from the beginning of the reporting year, for the last 3 months with a monthly breakdown, but declared by the employer only in the billing period. Indemnities for earlier periods, despite the actual receipt to the policyholder's bank account, are not taken into account in the calculation.

Information on contributions from participants in the pilot project

A number of regions took part in the FSS pilot project, within the framework of which benefits are paid for insured events. The creation and implementation of the conditions for a pilot project that simplifies payments is indicated in Government Decree No. 294 dated April 21, 2011.

The Social Insurance Fund pays benefits directly to insured persons, with minimal participation from employers. The task of enterprises is to cooperate in the exchange of documents and the submission of mandatory information. When using the pilot project, employers do not have to submit data:

• About expenses incurred to pay benefits in the event of insured events.
• About funds received from the Social Insurance Fund as part of the employer’s expenses that exceeded the amount of deductions.

Information about the employer's expenses is not provided due to the absence of an obligation on the enterprise to make them. Line 070 is not filled in by participants in the pilot project; line 090 reflects the indicators of calculated contributions to be paid. Participants in the pilot project submit only accrued employee benefit contributions. The procedure for accounting for reimbursed funds when changing the region is indicated in the letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11/12778@.

Insurance premiums of persons who changed a region not participating in the pilot project to a participant region are reflected in the calculation in the reporting period. The condition is true for deductions and expenses, regardless of the moment of their occurrence during the accounting year.

Acting State Advisor of the Russian Federation 2nd class. S.L. Bondarchuk

Common mistakes when generating data

In the process of generating line 090 indicator data, inaccuracies are sometimes allowed. The total indicator may be incorrect due to incorrectly entered data on lines 060, 070, 080.

In some cases, the error is identified by the taxpayer. If an error is detected by the Federal Tax Service, the company notifies the tax authority about the discrepancy in the data. The organization is obliged to provide updated data within 5 days after the Federal Tax Service Inspectorate sends a notification for an electronic reporting form or 10 days for calculations submitted on paper. If the deadlines for submitting clarifications are met, the date of submission of the calculation is considered to be the day of submission of the primary document.

Adjusting indicators when an error is detected

When submitting an updated calculation, the presence of errors in section 3 is taken into account. Data on the movement of contributions is composed of the amounts of each employee, so the reason for erroneous data may be in personal indicators. If incorrect data is not included in the employee information, section 3 will not be submitted. The remaining sections, even if there are no errors, are submitted in the adjusted calculation.

The adjustment number is entered in an incremental manner, taking into account previously submitted clarifications. Submission of updated data is carried out at the place of registration of the enterprise.

The determination of the territorial body for submitting the calculation is indicated in the letter of the Federal Tax Service dated August 17, 2017 No. ZN-4-11/16329@.

If a separate structure of the organization has changed its location during the billing period, having registered the change of address in the prescribed manner, the calculation is submitted at the new location. There is no need to confirm the data; information about data changes is transmitted by the territorial offices of the Federal Tax Service. The calculation indicates a new checkpoint assigned by the Federal Tax Service to a separate division.

Acting State Advisor of the Russian Federation, 2nd class N.S. Zavilova.

Example of indicator calculation

When calculating, data on payments to employees, the base received, accrued contributions, and benefits provided are used.

The company Smena LLC was registered in March 2017. In March, the enterprise made contributions to VNiM in the amount of 8,600 rubles, expenses amounted to 2,450 rubles. In the reporting period for the 1st quarter of Smena LLC, data on the movement of contributions is indicated by the lines:

1. 060 – 8,600 rubles;
2. 070 – 2,450 rubles;
3. There is no value in line 080.
4. In 090, the difference between data 060 and 070 is 6,150 rubles.

Window indicator 090 is set to “1”, confirming the amount calculated for payment. The amount is transferred to section 1 of the calculation.

Movement of the indicator reflected in line 090

The total values ​​presented in detail in the reporting are reflected in section 1 of the calculation. When specifying data:

• Amounts are indicated for the billing period and the last 3 months, broken down by month.
• Contributions paid by the enterprise are not reflected in the section. The indicators reflect the amounts accrued for payment or reimbursement.
• Based on these indicators in window 090, lines 110-113 and 120-123 are filled in in strict accordance with the month of filling and the characteristic obtained during the calculation.
• If sign “1” appears in window 090, the amount is transferred to lines 110-113, if there is “2”, the amount is reflected in 120-123. Filling out lines in the same period with different characteristics is excluded. The indicator at the end of the period can either be due or indicate an excess of expenses and debt to the Social Insurance Fund.

Question No. 1. Is it necessary to submit a calculation of insurance premiums for an organization registered in December?

The date of registration of the enterprise does not matter when considering the need to submit the calculation. The calculation is submitted by all organizations and individual entrepreneurs, regardless of the duration of activity in the reporting period.

Question No. 2. Is it possible, instead of submitting an updated calculation for the half-year, to recalculate the indicators in the current period for 9 months?

The indicators are not recalculated; enterprises must provide updated data for the period in which errors were identified.