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When filling out the calculation of insurance premiums, you need to enter information in line 020, which is included in various sections and applications.
Information about the insured persons
In line 020 you need to display information about the quantity individuals, from whose remuneration insurance premiums were calculated during the period for which the DAM is formed. When entering information, you need to take into account the order in which the information is presented:
- information on the number of insured persons is indicated in different annexes, since the breakdown is made by type of insurance;
- for pension insurance, subsection 1.1 is filled out, for medical insurance - subsection 1.2, for social insurance - the total number of insured persons is not indicated on line 020.
In the calculation of insurance premiums, the number of individuals insured in the system of compulsory pension and health insurance is indicated. This applies to those employees who received payments for the pay period from the beginning of the year, as well as for the last three months, broken down by month.
Important! If a company ceased operations during the reporting period due to liquidation, it transmits information to the DAM before submitting an interim balance sheet. The same action is provided for during the reorganization of the company.
Information about insured persons in the OPS system
To reflect this information, line 020 of subsection 1.1 is used. Information is provided here about those insured persons on whose income pension insurance contributions were accrued in the reporting period. Such individuals include full-time employees or those employees with whom GPC agreements have been concluded.
In line 020, the indicator of the number of insured persons is calculated as the list number of individuals, including those dismissed and hired in the reporting period. Also, these persons must receive remuneration, which, according to the law, is subject to insurance premiums. If an employee is included in the insurance system but has not received remuneration, then he does not need to be included in the number of insured persons on line 020.
For example, if the company does not actually operate, but there is a director on the staff who does not receive payments, then he should be included in line 010, but not in line 020. If an employee was fired and a payment was made to him in the reporting period, then it must be included in line 020. However, only if insurance premiums were calculated from this payment.
Information about insured persons in the compulsory medical insurance system
To reflect this information, line 020 of subsection 1.2 is used. It contains information about those insured persons on whose income medical insurance premiums were accrued in the reporting period. Reflection of information has some features:
- the number of insured persons on line 020 may not coincide with the information included in line 010;
- Some organizations have the right to use preferential rates when calculating insurance premiums. In this case, insurance premiums may not be charged, but employees are still included in the compulsory health insurance system.
The features of filling out line 010 of the calculation of insurance premiums are described in this article.
Information about insured persons in the OSS system
In Appendices 2 and 3 of Section 1, line 020 reflects the amounts of accrued benefits for temporary disability and maternity. Insured events include payments to insured persons, both Russian and foreign citizens. The exceptions are highly qualified foreign employees, as well as employees under GPC agreements. Social insurance is not provided for these categories.
On line 020 in Appendix 2 the amounts of payments are entered, both in total and divided by months of the last quarter. On line 020 of Appendix 3 the amounts for foreign citizens are entered - the number of insurance cases for temporary disability and maternity, as well as the number of days and the amount of benefits paid.
In Appendices 2 and 3, you need to indicate only those cases that relate to the current reporting period. If there is an excess of expenses, negative indicators are not indicated. Benefit payments from previous years are also not included in the applications.
The video contains information on how to fill out the calculation of insurance premiums:
Mainly, tax authorities will check RSV 2018 only with 6-NDFL. At the same time, one indicator is important to controllers - the total value of all payments in favor of individuals
There is not much time left before the payment of insurance premiums for 2018 is submitted. We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. The calculation for 2018 is due by January 30, 2019 (Wednesday).
Now is the time to start collecting the necessary information for a new report. By preparing all the data correctly, you will minimize the risk of controllers detecting discrepancies. Tax officials will check the information provided using a certain methodology. In total, the calculation includes 311 internal comparison control points. But, more importantly, officials will compare the Calculation with indicators from 6-NFDL. We will look at what information should converge in today’s material.
Attention! Especially for accountants, we have prepared reference books and documents that will help you fill out the DAM correctly and submit it to the tax office in a timely manner:
You can fill out the RSV online in the BukhSoft program. She will do this in 3 clicks, on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to tax office the form will be tested by all Federal Tax Service verification programs. Try it for free:
Fill out RSV online
Why might the payment not be accepted?
According to the regulatory legal provisions of the RSV 2018, the tax authorities will not accept it in two cases:
- the data from Section 1 and the total indicator of all insurance premiums for Section 3 of the new calculation do not agree;
- Errors were found in information about employees (incorrect full name, SNILS, TIN).
If other discrepancies are found, the DAM 2018 will be accepted, but inspectors will require clarification during the inspection process, which must be sent or the report corrected within 5 working days (Clause 3 of Article 88 of the Tax Code of the Russian Federation).
The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11/4371@, which provides the control ratios of the DAM 2018 and examines some contradictory situations. If errors are identified that prevent tax authorities from accepting the calculation, officials will notify the company. After making corrections, the calculation must be sent again.
In this case, you need to submit not a “corrective” calculation, but a “primary” calculation, but with the errors corrected. On paper, the updated “primary” calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via TKS - within 5 working days (clause 7 of Article 431 of the Tax Code of the Russian Federation).
See also:
- Correct calculation of insurance premiums for the 4th quarter of 2018 (filling sample);
Reconciliation of reports on insurance premiums - what should match what?
Let's look at what information from other mandatory reports will be checked by tax inspectors with the data in the 2018 DAM for the year.
RSV 2018 and SZV-M
Tax officials will check lines 070 to 100 of Section 3 of the RSV 2018 with personalized information about employees (in the same way, the Pension Fund verifies the employee’s data in SZV-M). Inspectors will check for discrepancies in the full names of employees, SNILS numbers and, if available, TIN. The verification will be carried out from the automated information system database.
If even one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company about this.
Addition to the article: the inclusion of data from the SZV-M form in section 3 of the Calculation of insurance premiums to the Federal Tax Service is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06/22747.
Intra-settlement check
Inspectors will also be interested in the correctness of the data entered into the DAM 2018 on the number of insured persons. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 appendix 1, appendix 2 to Section 1 of the Calculation.
Controllers will review information about the number of all insured persons and check whether this number is not less than the number of employees from whose salaries insurance premiums are calculated. The number of insured persons cannot be less than the number of employees working in the company for whom contributions are paid. Reconciliation will be carried out for each reporting month and if discrepancies are identified, explanations will be required. In response, you need to send a clarifying calculation to the Federal Tax Service at the place of registration.
RSV 2018 and 6-NDFL
Mainly, tax authorities will check RSV 2018 only with 6-NDFL. At the same time, one indicator is important to controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of the 2018 RSV.
Inspectors will check this line with line 020 of Section 1 6-NFDL, which indicates the amount of income of individuals. If the data does not add up, officials will demand an explanation from the company.
Please note that if you submitted 6-NDFL for 2018 to the Federal Tax Service, then the RSV 2018 will also have to be submitted to the tax authorities. Moreover, this must be done even if in the reporting quarter all income paid to individuals was not subject to insurance premiums by law. This note was made in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@.
Since 2017, employers have been required to submit reports on accrued insurance premiums. The calculation is submitted quarterly, on an accrual basis over the annual period. The reporting combines information on all types of accrued contributions paid to the Federal Tax Service and the number of employees in the reporting period (Read also the article ⇒ How to fill out line 020 for calculating insurance premiums). Composition of information on line 010 of sections of the form Report information on line 010 contains information on the number of persons registered in the compulsory insurance system for employees of the enterprise. The breakdown of data is carried out by type of insurance with indicators reflected in position 010 of separate sections of the calculation.
Calculation of insurance premiums 2018: example of filling out
TOTAL, including for: 162360 21 402 37 638 January 54120 7134 12 546 February 53240 7018 12 342 March 55000 7250 12 750 At the additional rate for financing the insurance part of the labor pension (6%) accrued: Last name B Pension Fund RF at the additional Kukushkin tariff, total, including for: 5400 (90000 x 6%) January 1800 (30000 x 6%) February 1800 (30000 x 6%) March 1800 (30000 x 6%) In the first quarter of 2018 the company incurred expenses for compulsory social insurance (rubles): Month Type of expenses Amount Reimbursed by the Federal Social Insurance Fund of Russia January Benefit for sick leave 1500 0 February Sick leave benefit 2500 0 March Sick leave benefit 3500 0 Total for the 1st quarter 7500 0 The amount of insurance contributions to the social insurance fund payable was: Month Amount, rub.
Line 010 in the calculation of insurance premiums
It concerns only heads of farms or peasant farms.. Section 3 contains information about each insured person for whom contributions are calculated and paid by the enterprise. The data contains personal information and includes calculations for individual contributions and total amounts.
Along with the sections, a title page must also be filled out, which indicates information about the organization, the number of sheets and information about the reporting period. Each calculation page indicates the policyholder’s TIN and KPP. Filling out and submitting the calculation of insurance premiums to the Federal Tax Service in 2018 detailed instructions for filling out the calculation is given in the order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.
Damage to pages and correction of entries is not permitted. When filling in paper version You must use block letters written in black or blue ink.
Online magazine for accountants
Back in 2017, the Federal Tax Service prepared a draft order to amend the calculation form. This draft order stipulates that it will come into force on January 1, 2018 and will be applied starting with the submission of calculations for insurance premiums for the 1st quarter of 2018. However, the draft order remains only a draft and has not entered into legal force.
Therefore, the previous form and procedure for filling it out apply. Calculation of insurance premiums in 2018: new form The 1st quarter of 2018 has ended and it is necessary to submit a calculation of insurance premiums in 2018, the new form has not been approved, so the calculation must be submitted in the form that was introduced by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV- 7-11/551@. This form is current New reporting form The form contains three sections.
The most voluminous is the first section, devoted to calculations.
Procedure for filling out the calculation
All employees of the enterprise are included in the compulsory medical insurance system:
- Russian citizens receiving a perpetual policy. The presence or absence of contributions does not limit the rights of employees.
- Foreigners whose duration of insurance coincides with the legal period of stay in the country.
Persons who are absent for good reasons and do not receive remuneration, similar in number to those registered in the OPS, continue to remain insured and must be indicated in line 010. For employees of enterprises who do not pay contributions to compulsory medical insurance and compulsory social insurance, the same procedure remains.
If the company has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of conducting business does not mean the termination of insurance for employees.
Don't miss: reminder on how to fill out insurance premium calculations
Info
If the calculation is filled out on a computer, then when it is subsequently printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for unfilled (empty) acquaintances. In general, the rules for registration are practically no different from the preparation of other documents intended for submission to the tax service. It is allowed to submit the calculation in two versions: on paper or in electronic form.
But the first option is allowed only to organizations with up to 25 employees inclusive, as stated in Article 431 of the Tax Code of the Russian Federation. In this case, the calculation of insurance premiums can be brought in person or sent by mail by registered mail. Very important point when calculating, it is necessary that the data in section 1 and section 3 coincide. If a discrepancy is detected, the tax authorities will not accept the report. There is no difference in terms of submission deadlines in what form the report is submitted.
We fill out the calculation of contributions in unusual situations
For the written and electronic versions, one deadline is established - the 30th day of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). In 2018, these terms were distributed as follows:
- For the first quarter - May 3 (April 30 is a day off, May 1 and 2 are holidays, so the deadline is shifted to the first working day after the 30th).
- For the half year – July 30.
- For 9 months – October 30.
- For 2018 – January 30, 2019.
A sample of filling out a calculation for insurance premiums in 2018 Below is a calculation of insurance premiums in 2018: a sample of filling out for an organization on common system taxation. We will take the following as initial data for calculation: Average headcount The organization's employees amounted to 12 people. One of the employees is A.V. Kukushkin.
Line 070 of Appendix 2 reflects the amount 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 and for the last three months. — Line 080 of Appendix 2 reflects the amounts of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia 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 and for the last three months. Amounts of expenses reimbursed by territorial bodies of the Federal Social Insurance Fund of Russia for reporting periods before 2017 are not reflected in the calculation.
How to fill in the number in the calculation of insurance premiums
Download links: Sample of filling out the calculation of insurance premiums in 2018 for an organization in PDF format (for the 1st quarter of 2018). CURRENT: New form 4 FSS for the 1st quarter of 2018 Form 4 FSS for the 4th quarter of 2017 is presented. The new form can be downloaded for free at the end of the article.. KBK for personal income tax 2018 for employees. The specific KBK for personal income tax in 2018 depends on who exactly is the tax payer. In the event that... Calculation of insurance premiums for the 1st quarter of 2018. Form and example of filling The example shows in detail the calculation of insurance premiums for the 1st quarter of 2018.
Budget classification codes for 2018 - table For the transfer of tax and other payments and contributions, the new 2018 codes are used. The changes affected...
Attention
The data is indicated as a whole for the reporting period from the beginning of the year, for the last three months of the reporting period, and also separately for each of the last three months of the reporting period (clause 11.3 of the Procedure). Note that according to the control ratios (sent by letter of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@), the indicators in column 2 of line 010 of Appendix No. 2 of Section 1 (i.e., the number of individuals insured in the compulsory social insurance system for the last three months of the reporting period) must be equal to the number of persons for whom attribute “1” is indicated on line 180 of Section 3. Persons insured in the field of OSS are listed in Art. 2 Federal Law dated December 29, 2006 No. 255-FZ (hereinafter referred to as Law No. 255-FZ).
In particular, these include:
- persons working on employment contract(incl.
How to fill in the number in the calculation of insurance premiums for the year
The total number of insured persons must correspond to the number of Section 3 “Personalized information about insured persons” of the calculation. — Line 020 reflects the number of individuals for whom insurance premiums were calculated from payments and other remunerations (Subsections 1.1 and 1.2). — Information on the total amount of payments and other remunerations calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Appendices of Section 1, must correspond to information on the amount of payments and other remunerations for each insured person for the same period, specified in Section 3 Subsection 3.2.
