Control ratios (CRs) were drawn up to replace the previously sent CSs (letter No. BS-4-11/4371@ dated March 13, 2017).
In the new version of the document, tax officials, in particular, propose to reconcile the calculation data with form 6-NDFL differently: the difference between lines 020 and 025 of section 1 of 6-NDFL correlates (may be greater or equal) with the contribution base - with line 050 gr. 1 subsection 1.1 of section 1 of the calculation.
In the previous version, the difference in lines 6-NDFL was compared with the indicator on line 030 of the calculation. Which raised many questions, since this line reflects all employee income, including non-taxable income (children's benefits, daily allowances, etc.), and completely non-taxable income is not included in form 6-NDFL.
Therefore, the previous CS may not have been carried out even if the calculation for insurance premiums and 6-personal income tax was correctly filled out.
Now there should be fewer questions in this part of the Constitutional Court.
Although discrepancies are still possible due to transferable (from one quarter to another) payments, including accrued but not paid GPA remunerations, vacation pay and other amounts.
Tax authorities, having discovered non-compliance with the Tax Code, will demand an explanation of its reasons.
Control formulas have also appeared for comparing calculation data with information provided from the Federal Social Insurance Fund of the Russian Federation on the amounts allocated by the fund for the implementation (reimbursement) of expenses for the payment of benefits.
The indicators in columns 3-5 of line 80 of Appendix 2 of Section 1 of the calculation must correspond to the allocated amounts for the payment of insurance coverage. If the indicated indicators turn out to be greater than those sent from the fund, the tax authorities will send a request for explanations or corrections.
If there are none (or the explanations do not satisfy the tax authorities), an act on the identified violations of the Tax Code of the Russian Federation will be drawn up.
Editor's note:
in accordance with clause 11.14 of the Procedure for filling out the calculation on page 080 of Appendix 2 to Section 1 of the calculation, the corresponding columns reflect the amounts of expenses reimbursed by the Federal Social Insurance Fund of the Russian Federation for the payment of benefits for VNiM from the beginning of the billing period. At the same time, there is no special line in the calculation that would reflect the debt owed to the fund as of 01/01/2017.
From the specified wording it was unclear whether it was necessary to show in the calculation last year’s amounts of expenses reimbursed by the Social Insurance Fund of the Russian Federation this year.
Finally, the companies waited for official clarification. It is possible that many payers of contributions, due to the sluggishness of officials, made mistakes in the first calculation (it was submitted to the Federal Tax Service until May 2, 2017), including benefits reimbursed for the previous year.
How to pay fines for late payment of insurance premiums
Tax officials reminded that delays in submitting calculations will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid on time, subject to payment (surcharge) on the basis of this calculation, for each full or partial month from the day established for its submission. The upper fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.Therefore, if all contributions are paid on time, then for late payment the fine will be 1 thousand rubles.
The fine must be paid for each type of insurance separately to the corresponding BCC:
- 182 1 02 02010 06 3010 160 - for OPS;
- 182 1 02 02090 07 3010 160 - at VNiM;
- 182 1 02 02101 08 3013 160 - for compulsory medical insurance.
- 22:30 x 1,000 = 733.33 rub. - to the Pension Fund of Russia;
- 5.1:30 x 1,000=170 rub. — in the FFOMS;
- 2.9:30 x 1,000 = 96.67 rub. - in the FSS of the Russian Federation.
How to classify activities when applying a reduced tariff
The Federal Tax Service of the Russian Federation explained the procedure for classifying activities related to the use of computer technology and information technologies (CT and IT) for the application of preferential tariffs to simplified taxation system companies according to paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation.Since the beginning of this year, OKVED OK 029-2014 (OKVED 2) has been in force, while OKVED OK 029-2001 (OKVED) has become invalid.
Tax officials spoke about the correspondence of the codes of these classifiers to each other.
TABLE: “Codes of compliance with activities related to VT and IT in the old and new classifier”
Codes of activities related to VT and IT |
|
OKVED (class 72, includes groups of codes): | OKVED 2 compliance codes: |
| 72.10 “Consulting on computer hardware”; | 62.02 “Consulting activities and work in the field of computer technology”; |
| 72.20 “Software development and consulting in this area”; | 62.01 “Computer software development”; 62.02 “Consulting activities and work in the field of computer technology”; |
| 72.30 “Data processing”; | 63.11 “Data processing activities, provision of information placement services and related activities”; |
| 72.40 “Activities for the creation and use of databases and information resources”; | 63.11.1 “Activities for the creation and use of databases and information resources”; |
| 72.50 “Maintenance and repair of office machines and computer equipment”; | code 95.11 “Repair of computers and peripheral computer equipment”; |
| 72.60 “Other activities related to the use of computer technology and information technology” | 62.09 “Activities related to the use of computer technology and information technology, other” |
Thus, the benefit under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation applies to organizations whose main types of economic activity, in accordance with OKVED 2, are activities under codes 62.01, 62.02, 62.09, 63.11, 63.11.1 and 95.11.
How to get an installment plan to pay off your dues
The court granted the district hospital a one-year payment plan for penalties for late payment of insurance premiums accrued before January 1, 2017 in the amount of 5 million rubles.Article 75 of the Tax Code of the Russian Federation prescribes: in case of payment of due amounts of taxes (contributions) later than the deadlines established by the Tax Code of the Russian Federation, penalties will be charged.
Failure to fulfill the obligation to pay taxes (contributions) is the basis for sending a tax demand to the violator to pay the tax.
This is what the Federal Tax Service did, issuing a demand dated 01/09/2017, which asked the hospital to pay the debt on penalties by 04/01/2017. However, this debt was not paid voluntarily, so the tax authorities went to court with a demand to collect the debt.
Having examined the submitted documents, the court agreed with this requirement.
The district hospital also went to court with a request to extend the execution of the court decision by installments for a period of 24 months with monthly repayment of equal amounts, starting from the moment the decision was made, citing a difficult financial situation due to the debtor's lack of funding from the budget.
The arbitrators granted this request and provided the debtor with an installment plan for the execution of the judicial act for a period of 24 months with the debt repaid in equal monthly installments (209.6 thousand rubles each).
At the same time, the court took into account the social significance of the tasks performed by the hospital and its inability to fully repay the debt collected by the court.
DECISION of the Arbitration Court of the Moscow Region dated June 13, 2017 No. A41-32636/17
Editor's note:
Since the beginning of this year, tax officials have been monitoring the timely payment of payments, reporting on contributions, and also collecting debts, penalties, fines on them, including those incurred as of 01/01/2017 (Article 4 of the Law of 07/03/2016 No. 243-FZ).
In this case, the rules of the Tax Code of the Russian Federation apply.
Examples of the practice of collecting debt on contributions by the Federal Tax Service are also disputes considered by the Arbitration Courts:
- Republic of Kalmykia (decision No. A22-1789/2017 dated June 26, 2017, the inspection collected contributions and penalties from the debtor for 9 months of 2016);
- Ivanovo region (decision No. A17-3662/2017 dated June 23, 2017, tax authorities collected last year’s penalties and contributions);
- Saratov region (decision No. A57-12093/2017 dated June 28, 2017, the court recognized similar penalties from tax authorities as lawful).
How to reduce the fine for late reporting of insurance premiums
The Pension Fund of the Russian Federation imposed a fine on the company in the amount of 254.3 thousand rubles for late submission of RSV-1 for 2016. The report was submitted to the TCS fund on 02/27/2017 instead of 02/20/2017.The company did not agree with the fund's decision and went to court.
Themis found that Law No. 212-FZ, which was in force at the time the company committed the violation, became invalid as of 01/01/2017 due to the adoption of Federal Law No. 250-FZ dated 07/03/2016.
From 01/01/2017, the procedure for calculating and paying insurance premiums is established by Ch. 34 Tax Code of the Russian Federation.
In this regard, the dates for submitting the calculation have changed: it is submitted to the tax authority no later than the 30th day of the month following the settlement (reporting) period.
But by virtue of Art. 23 of Law No. 250-FZ, calculations (updated calculations) for insurance premiums for reporting (calculation) periods expired before January 1, 2017 are submitted to the funds in the manner established by the Law on Insurance Contributions, which was in force before the entry into force of Law No. 250-FZ Federal Law.
Having examined the legislative norms, the court found that the fine under Part 1 of Art. 46 of Law No. 212-FZ was collected from the company lawfully.
However, the arbitrators, guided by the position of the Constitutional Court of the Russian Federation (Resolution No. 2-P dated January 19, 2016), reduced the penalties to 7 thousand rubles, taking into account the following facts:
- minimum delay in submitting the report - only 3 days;
- the nature of the applicant’s activity (social catering plant);
- the company has not previously been held accountable for similar violations;
- no debt on insurance premiums.
The document is included in the ATP "Consultant Plus"
Editor's note:
a fine for being late with RSV-1 in the Pension Fund was imposed according to the previously valid norm (clause 1 of Article 46 of Law No. 212-FZ) in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last 3 months of the reporting (calculation) period, for every full or partial month from the day established for submitting the calculation, but not more than 30 percent of the specified amount and not less than 1 thousand rubles.
Tax inspectors will fine you for violating the deadline for submitting a new calculation in accordance with the provisions of Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the unpaid amount of contributions for each month, the maximum that threatens is 30 percent of this amount.
If insurance premiums are paid on time, then for violation of the deadline for submitting calculations for insurance premiums, a minimum fine of 1 thousand rubles will be collected.
The calculation of contributions, which companies submit to the Federal Tax Service since 2107, is subject to the rules for adjusting tax returns. If, due to an error, the policyholder underestimated the amount of contributions, then a corrective calculation must be submitted (Clause 1, 7, Article 81 of the Tax Code of the Russian Federation). If due to an error the contributions are inflated or the inaccuracy did not affect them in any way, an adjustment does not need to be submitted. That is, the company itself has the right to decide whether to submit it or not.
Adjustment of calculation of insurance premiums for the 3rd quarter of 2017: in what cases it is necessary to submit
There are errors that do not affect the amount of contributions, but which still need to be clarified. These are inaccuracies in the personal data of employees (see table).
Adjustment of calculation of insurance premiums for the 3rd quarter of 2017: when to submit
For example, the organization forgot to include an employee in the report. This means that his salary and the amount of contributions from it were not included in the report. Because of this, the company underestimated contributions. In addition, the policyholder did not transfer personal data to the employee. Therefore, an adjustment must be submitted.
An example of another error is that the company forgot to include an employee on maternity leave in the number of insured persons in subsections 1.1 and 1.2. Such an error will not affect the amount of contributions in any way. It is enough to explain it if the inspectors require it.
Let's look at an example of how to prepare a DAM adjustment.
The corrective calculation for insurance premiums is filled out in almost the same way as other updated declarations. There aren't many features. The main difference between the DAM adjustment for the 3rd quarter of 2017 and the initial calculation is filling out the “Adjustment number” field on the title page.
If an error is made in section 1 or 2, the correction number must be written in order on the title page. If this is the first reporting correction - “001”, if the second - “002”, etc.
An example of adjusting the calculation of insurance premiums for the 3rd quarter of 2017
Next, you need to fill out all the sections correctly, as in the initial calculation. There is an exception to section 3 - it must be filled out only for those employees for whom there are changes or additions (clause 1.2 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/).
Companies report benefits that they paid last year and reimbursed this year. This does not clearly follow from the filling procedure, but the Federal Tax Service believes that only this year’s benefits should be reflected in the report. If the company reflected last year's benefits in the calculation, an adjustment must be submitted.
Usually there are two types of errors in section 3, due to which it is necessary to submit a corrective calculation of contributions: the company forgot to show the employee, or made a mistake in personal data.
Forgotten employee . Many organizations did not fill out Section 3 for employees who did not receive payments at all or the employer paid non-taxable benefits: employees on vacation at their own expense, women on maternity leave, etc. But since an employment or civil contract is in force with individuals (regardless of the payment of income), then they are insured. This means that they should be reflected in section 3.
In addition, the tax authorities did not accept the report due to incorrect SNILS. In order to complete the calculation, the chief accountants excluded problem workers from reporting. Now the report is worth clarifying.
To add employees to the calculation, fill out section 3 only for new employees. The adjustment number in section 3 is “0-”. After all, this is the first time you are providing information about these employees. In section 1, write down the total contributions, taking into account new additions.
Incorrect personal data . It is safer to correct employee data if the company makes a mistake. Tax officials will transfer the data from section 3 to the pension fund. If any information is incorrect, the Pension Fund may incorrectly reflect the data on the personal cards of individuals.
If in the calculation it is necessary to clarify the personal data of the insured person, section 3 must be filled out twice (letter of the Federal Tax Service dated June 28, 2017 No. BS-4-11/).
The indicators in section 3 of the calculation are filled out in accordance with the procedure for filling out the calculation (approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/).
- In subsection 3.1 indicate the personal data reflected in the initial calculation, while in lines 190-300 of subsection 3.2 of section 3 of the calculation in the total indicators they put “0”, and in the remaining familiar places of the corresponding field - a dash (letter of the Federal Tax Service dated July 18, 2017 No. BS- 4-11/). Thus, the original incorrect data is reset to zero.
- The correct updated data is entered into subsections 3.1 and 3.2.
Fill out Section 3 only for the employees for whom you are correcting data. Correction number - 1. That is, the same as on the title page. Fill out Section 1 in the same way as originally.
To ensure that inspectors do not have questions about why the amount of contributions was not changed in the adjustment, please attach explanations in free form.
Updated calculation of insurance premiums for the 3rd quarter of 2017: what to fix
In September, the employee went on a business trip. The calculation for the 3rd quarter of 2017 does not reflect daily allowances within the norms. Contributions are not understated because payments over the limit are shown on the report.
It is necessary to include daily allowances within the norms in lines 030 and 040 of Appendix 1 to Section 1 of the calculation. You should also fill out all the other sections that were in the original report.
Section 3 needs to be completed only for the employee with the error.
In line 040 of section 3 of the clarification, you need to write down the number, as in the primary calculation - in order or an entry from the timesheet.
On the title page you should put the correction number - 001, 002, etc., depending on when you submit the correction. In the report, you must indicate the correct tariff code - 01, and rewrite the remaining information from the original calculation.
The company did not need to file a report with code 01 and reset the information to correct the error. The program reconciles the amount of contributions in section 1 and the amount of contributions for all sections 3 of the primary report only. The company probably submitted the report with zeros as a primary report and did not fill out section 3.
The information in sections 3 may not be filled out.
False information about an employee is a reason to submit adjustments for the 3rd quarter of 2017.
You need to fill out two new sections 3. In the first, duplicate the information from subsection 3.1, which contained errors. That is, fill in the erroneous TIN and other employee data again. In the total indicators of subsection 3.2, put zeros, that is, in lines 210-250, 280-300.
In the remaining indicators, put dashes or leave them blank if you completed the report on a computer. On line 010, write down the adjustment number “1—“.
In the second section 3, also put the adjustment number “1—“. In subsection 3.1, fill in personal data without errors, and in subsection 3.2 reflect payments and contributions.
You need to fill out as many applications 1 as the number of tariff codes the company used in the reporting period. The reporting period is 9 months. From the beginning of the year - simplified tax system (code 02), and from the third quarter, UTII. You must fill out two appendices 1 to section 1 of the calculation.
In Appendix 1 with code 02, you must fill in payments for the first 6 months only in columns 1 of lines 030 and 050. In Appendix 1 with code 03, reflect payments from the beginning of the 3rd quarter and for the last three months.
If in section 3 the adjustment number is incorrectly indicated for one of the employees - “1” instead of “0”, but there are no errors in the calculation due to which contributions are underestimated, the adjustment can be submitted, but not necessarily.
The company submits a clarification if it has recorded inaccurate personal data in the report. Or she lowered her insurance premiums. Since the error did not affect the contributions, the inspectors can send a demand due to this error; it is enough to provide an explanation.
To avoid mistakes, check the calculation in advance:
Control ratios for calculation
Deadlines for submitting the DAM adjustment for the 3rd quarter of 2017
The deadline for submitting corrected information depends on who discovered the error.
1. The organization found the error itself . The Code does not establish a period within which an adjustment calculation for contributions must be submitted. But there is no point in delaying clarification, because the tax authorities may also discover the incorrectness.
Correct the error as quickly as possible. Before clarification, pay the arrears of contributions and penalties (clause 4 of Article 81 of the Tax Code of the Russian Federation). So the tax authorities will not fine you 20 percent of the amount of arrears (clause 1 of Article 122 of the Tax Code of the Russian Federation).
2. The inspectors discovered the error. . Tax officials will check the calculation of contributions according to control ratios (letter of the Federal Tax Service of Russia dated March 13, 2017 No. BS-4-11/). If they find discrepancies, they will ask for clarification or clarification.
You need to react quickly - tax authorities give only five working days. If you are late, inspectors will fine the company 5,000 rubles. (clause 3 of article 88, clause 1 of article 129.1 of the Tax Code of the Russian Federation). Before clarification, also pay additional arrears and penalties - this way you will avoid a fine under Article 122 of the Tax Code of the Russian Federation.
Calculation of insurance premiums (DAC) is a single report that combines information on all insurance premiums, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by tax authorities, so the Federal Tax Service has approved a single form of the document. We will talk about what the calculation of insurance premiums for the 1st quarter of 2019 is; You will also find a sample filling in the article. We will consider filling out the calculation of insurance premiums in all details: the instructions will be as detailed as possible.
The official name of the new report, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, is “Calculation of insurance premiums”. But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - Unified Settlement, or simply RSV. In fact, this form replaced the abolished RSV-1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Social Insurance Fund, but only “for injuries.”
Deadlines for submitting calculations for insurance premiums
A unified calculation of insurance premiums for 2019 (we will show an example of filling out below), in accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, must be submitted by all employers: both legal entities and individual entrepreneurs who have employees and make payments in their favor. The deadline for submitting this quarterly report is the 30th day of the month following the reporting period. For the first quarter of 2019, the date after which sanctions for late submission of the form will follow is 04/30/2019. The deadlines for submitting the report to the tax authorities for all reporting periods in 2019 are shown in the table:
Organizations where the average number of employees during the reporting period was more than 25 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, must provide the Federal Tax Service with a unified calculation of insurance payments (an example of filling out the DAM for the 1st quarter of 2019 is given below) in electronic form. Other employers are allowed to report on paper - you will have to fill out, print and send the form “Calculation of insurance premiums for the 1st quarter of 2019” - the form of the document in this case will be paper. The methods for delivering the DAM to the tax authority are no different from other forms and declarations: it can be brought in person, sent by registered mail, or transmitted through a representative.
Reporting of separate divisions
If the insurer has separate divisions that independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit its report to the tax authority at its location. In this case, it does not matter whether the separate division has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance about the powers of its separate divisions to accrue and pay benefits to employees within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. This obligation for all payers of insurance payments arose from 01/01/2018, and parent organizations must also declare themselves by submitting an application, the form of which was approved by Order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14/4@. It is also important for them to know the rules for filling out the DAM for the 1st quarter of 2019: instructions for filling out are published below.
Unified calculation of insurance premiums 2019: form
So, let's see how to make a single calculation for insurance premiums: the form contains 25 sheets (together with attachments) and consists of:
- title page;
- section 1 “Summary data on the obligations of the payer of insurance premiums”;
- Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
- Section 3 “Personalized information about insured persons.”
Which section needs to be completed and to what extent depends on the status of the policyholder and the type of activity he carries out. The table shows the categories of employers and the subsections of the calculation that they must fill out.
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What needs to be filled out in the RSV |
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All insurers (legal entities and individual entrepreneurs, except heads of peasant farms) |
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In addition, you must fill out: |
In addition to the above: |
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Policyholders who are entitled to reduced or additional social security rates |
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Insurers who, during the reporting period, had expenses associated with the payment of compulsory social insurance to individuals in the event of temporary disability and in connection with maternity |
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Filling example
Directions and instructions for filling out the DAM reporting form for the 1st quarter of 2019 are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered consecutively. When filling out a document on a computer for further printing, you must use only the Courier New font with a size of 16-18.
There is no need to round the cost figures in the report; you can indicate rubles and kopecks. If there is no indicator in the field, you need to put dashes; if there is no value indicator, zeros should be entered. Any corrections, stapled sheets, or double-sided printing of the document are strictly prohibited. Next, we will show a sample of filling out the calculation of insurance premiums for the 1st quarter of 2019, we will tell you how to calculate insurance premiums in 2019 - the example was prepared taking into account the latest legal requirements.
Instructions for filling out calculations for insurance premiums in 2019
The form is quite voluminous, so we will consider the procedure for filling out the calculation of insurance premiums for 2019 in parts. For example, we will take an organization that began operating in the fourth quarter of 2018. It employs two people, including the director. One specialist provides legal services under a civil law contract. Therefore, payments in his favor are not included in the tax base for compulsory social insurance in case of temporary disability and in connection with maternity.
1. Title page. Here you must indicate the INN, KPP and the full name of the insured organization or full name. IP. We pay special attention to the reporting period code. In the reporting for the 1st quarter of 2019, we indicate the code “21”. You should also write down the reporting year, as well as the code of the tax authority to which the report was sent.
In addition, it is necessary to note who exactly is sending the document: the payer himself or his representative. The payer corresponds to the code “1”, and the representative – “2”. The date must be placed at the end of the sheet, and the authorized person must certify the entered information with his signature.
2. Section 1 contains summary data on the payer’s obligations, so it is necessary to indicate the correct BCC code for each type of payment. Accrued amounts are given monthly, separately for pension benefits. As well as social and health insurance.
If there was additional insurance during the reporting period, this must also be indicated separately. The entire section 1 does not fit on one page, so you must continue filling it out on the next one. In this case, at the bottom of each page you must put a signature and date of completion.
3. Appendix 1 to Section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance.” Here you should indicate separately calculated insurance payments for pension and health insurance, as well as the number of insured persons in each month.
Subsection 1.2 “Calculation of contributions for compulsory health insurance” is completed in the same way.
4. Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”, which accordingly provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again, you need to indicate the number of insured persons and the amount of benefits paid.
On the next page you need to indicate the amounts of calculated payments, as well as the amounts spent on the payment of insurance coverage. Separately, it is necessary to note the amount reimbursed by the Social Insurance Fund.
5. Section 3. “Personalized information about insured persons” - here it is necessary to fill in the information of each employee or person in whose favor the remuneration was paid in the reporting period. Each person fills out their own separate sheet. It must indicate the reporting period code, the date of completion, TIN, as well as the serial number for the section.
After this, you must indicate the full name, INN, SNILS, gender and date of birth of each person.
Information about an identity document and a sign of insurance for each type of insurance are also required.
So, we filled out the insurance premium calculation form for the 1st quarter of 2019.
Errors and fines for the DAM in 2019
Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will punish for untimely submission of information on insurance transfers depending on which calculation was submitted late. If for a quarter, half a year or 9 months, then, by virtue of Article 126 of the Tax Code of the Russian Federation, the fine will be only 200 rubles for the reporting form itself, and not for the number of persons included in it. Tax legislation does not yet provide for such a “per capita” type of fine.
If the payment for the year was not submitted on time, you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or partial month of delay. The maximum amount of sanctions in this case, as defined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but cannot be less than 1000 rubles. This means that if there is no obligation in the calculation, a fine of 1000 will still be imposed.
In addition, Article 76 of the Tax Code of the Russian Federation gives the tax service the right to block transactions on the current account of taxpayers who do not submit reports. Tax officials believe that now this rule will also apply to social contribution payers. However, the Ministry of Finance so far claims the opposite and allows accounts to be blocked only for failure to submit declarations.
Features of the refined calculation
Errors in the form will traditionally lead to the need to submit an updated calculation. This point is regulated, which states that only those sections of the document in which errors or inaccuracies were made will have to be filled out again. There is no need to duplicate sheets filled out without errors. Particular attention should be paid to section 3. Since it is submitted for each insured person separately, clarifications should be submitted only for those persons whose data has been changed.
In some cases, errors made by the policyholder may lead to the fact that the calculation will be considered not provided at all. In particular, this will happen if, in a single calculation of insurance premiums for the billing (reporting) period, the total amount of insurance premiums does not coincide with the amount for each insured person. If such a discrepancy is detected, the territorial body of the Federal Tax Service must notify the policyholder that his report has not been accepted no later than the day following the day the document was sent to the tax office. From this moment the policyholder has 5 working days to correct his calculation. If he meets this deadline, the date of the form will be considered the original date of its submission.
Unified calculation of contributions in accounting programs
DAM is included in all accounting and tax accounting programs and services:
Organizations;
OPs making payments to employees/other individuals;
Individual entrepreneurs making payments to employees/other individuals.
Where to rent
To the Federal Tax Service at the location of the organization/individual entrepreneur (at the place of residence of the individual entrepreneur).
Composition of the Calculation
The calculation of insurance premiums consists of a title page and three sections:
- Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes, among other things, calculations of amounts for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
- Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
- Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).
Submission of Calculations by separate divisions
If an organization has OPs that make payments to employees/other individuals, then these OPs must submit calculations for insurance premiums to the Federal Tax Service at their location (clause 7 of Article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the division has a separate balance sheet and its own current account.
From 01/01/2017, employers have an obligation to inform tax authorities about granting the OP the authority to accrue payments to employees/other individuals (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated September 14, 2016 No. BS-4-11/17201) . The organization has a month to do this from the date the OP is vested with the appropriate powers.
Who is allowed to submit a Calculation on paper?
Employers whose average number of individuals in whose favor payments were made for the previous reporting/accounting period does not exceed 25 people have the right to submit the Calculation on paper.
Errors in the unified calculation of insurance premiums
The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).
The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.
Section 3 is included in the updated Calculation only in relation to those insured persons whose information is corrected/added.
Which calculation is considered not presented?
If in the Calculation submitted by the employer, the total amount of insurance premiums for the billing/reporting period does not coincide with the amount of contributions for each insured person, then such a calculation will be considered unsubmitted (clause 7 of Article 431 of the Tax Code of the Russian Federation).
In this case, the tax authorities notify the employer no later than the day following the day the calculation is submitted that the calculation is not accepted. The employer has 5 working days from the date of its notification to correct the Calculation. In this case, in the end, the date of submission of the calculation will be considered the date of submission of the calculation that was initially recognized as not submitted.
July 31 is the deadline to submit a new calculation of insurance premiums to the tax office for the six months. The reporting campaign for the 1st quarter of 2017 showed that accountants make mistakes with this report. Read about the most common shortcomings in the article.
Let's start with some universal advice. Most accountants do not generate reports manually, but in an accounting program. Usually, the program already contains control ratios - so the calculations are generated automatically and all the necessary numbers coincide.
However, to be on the safe side, install the “Legal Taxpayer” program and check the new DAM through it again. The algorithm of actions is simple - download the free program “Legal Taxpayer” and update it to the latest version. Then enter the data of the desired organization into it. Next, download the calculation xml file from the accounting program and upload it to “Taxpayer Legal Entity”.
If everything is fine and the program does not generate errors, then the calculation can be sent - the inspection will accept it. If the program complains about errors, look at what's wrong. This article will help solve many calculation problems.
Error No. 1: the amounts for the company as a whole do not match the amounts for each individual
The data in Section 1 regarding accruals and pension contributions must coincide with the information from Section 3, which shows information about accruals and contributions for each insured person. This control ratio is directly laid down in paragraph 7 of Article 431 of the Tax Code of the Russian Federation. The probability of passing such a calculation is close to zero. The fact is that the format-logical control module is already installed at the special operator stage. So, upon seeing such a discrepancy, the special operator will issue a warning. Of course, you can ignore the “red flag” and force the calculation to be sent. But be prepared that the refusal will come from the inspection. This means that you will still have to correct and retake the RSV.The root of the problem may be in penny rounding - that is, for each individual there are amounts with kopecks in the accounting program, and then at the summation stage another amount comes out. You can try to identify the error yourself. But if we are talking about a company with at least a hundred employees, then such searches will definitely be tedious. The easiest option is to check the calculation through “Taxpayer Legal Entity”.
Error No. 2: SNILS do not work
The problem with crooked SNILS has already become the talk of the town, sorry for the cliche. And all because problems arose during the transfer of data from the Pension Fund and the Federal Tax Service. As a result, the data of companies and the tax office in terms of compliance with full name. and SNILS of a particular person may not match. This calculation will again not work and will have to be corrected. Unless, of course, you want to face a fine of at least 1,000 rubles and possible blocking of your account for being late with the payment.There are several solutions. To begin, take from the HR department the personal files of employees and GDP employees, for whose payments contributions were accrued in the spring-summer of 2017. Check the data from copies of SNILS with the information in the accounting program. If you find an error, download the newly generated calculation from the program and send it to the inspectorate.
It’s worse if your data seems to match, but the calculation still doesn’t work. Then the matter is a mistake in the information in the inspection. Check your full name. and SNILS through the personal account of the taxpayer or policyholder in the Pension Fund. Did the reconciliation show errors? Then get ready for a personal visit to the inspectorate and your branch of the Pension Fund. Yes, you can first send a signal about the problem through an informal document flow. But the probability that this message will be responded to is approximately 10 percent. In the general pile of such letters, no one at the Federal Tax Service catches information. Only if you first agree on this kind of message. But here’s the problem - you need to have reliable contact with your inspector, and for this you need to call in advance. By the way, getting through to the line Inspectorate of the Federal Tax Service is akin to a feat, as the author’s personal experience shows. But it will definitely be quick and effective to walk around and find out everything on the spot. There is another option to send a letter about problems with SNILS by mail or registered mail. But this is a long and thorny path with unclear prospects. If only because not every branch of the Russian Post serves legal entities. And the letter will take several days...
So the most reliable thing is to first audit the SNILS within the company, and then check it through your personal account or a special operator (if he has such an opportunity). This way you will know exactly where the error is, which means it will be faster to fix it.
Error No. 3: no SNILS or TIN
If the calculation does not include the SNILS number of the insured person, the inspection will not accept such a calculation. The solution is simple - you need to get SNILS. The easiest way is to send the employee himself to his Pension Fund branch at his place of residence. Then he will find out the treasured number on the same day when he comes to the fund. Of course, the employer can independently contact the Pension Fund. But then you have to wait at least 5 working days for the result (this is the period the fund has by law).Well, there is one more way - the most sophisticated one. Submit an application to obtain an insurance number through the MFC. The whole process will take as long as 10 working days. Perhaps the choice is obvious.
As for the TIN of each insured person, this element is optional. In other words, without a physicist taxpayer number, the calculation will pass. But it’s easier to send an employee to get a TIN from the inspectorate. Moreover, this procedure takes place online during a personal visit with a passport and you do not need to pay any money. Then the format-logical control will not issue warnings. And there will be no requests for clarification from the Federal Tax Service on the topic of “shortage of the TIN of employee Ivanov.”
Error No. 4: non-taxable payments were not shown
Excluding non-taxable payments from the calculation is fraught with a fine under Article 120 of the Tax Code of the Russian Federation for gross violations of the rules for accounting for income and expenses.The easiest and most reliable way is to do everything right from the very beginning. This is simply simpler than then going to the authorities with complaints and proving the correctness of your dissenting opinion.
Error No. 5: they showed in appendices 3 and 4 payment of sick leave for the first three days
The calculation must show payments for social security purposes, including sick leave payments. If the employee himself is sick, the employer pays for the first three days of illness at his own expense. So these payments do not need to be shown in the calculation. Otherwise, you will unlawfully underestimate current payments for insurance premiums (we are talking about regions with a traditional offset mechanism for interaction with the Federal Social Insurance Fund of Russia). As a result, you will have to pay additional social insurance contributions in case of temporary disability and in connection with maternity.The funny thing is that the calculation with such an error will pass and there will formally be no problems with the tax office. Inspectors will simply transfer the data to the Social Insurance Fund and the fund will conduct a desk audit, during which it will identify the error. It would seem that there is nothing wrong. In general, yes, it’s not critical - it seems like you don’t have to react to the FSS. Just don’t be surprised when the inspectorate comes with a demand to pay arrears on social contributions. And then you will also have to pay the fines in a separate payment.
Mistake No. 6: regions with a pilot project do not show expenses for social insurance purposes
The essence of the pilot project is that the organization does not calculate benefits, but only transmits data to the Social Insurance Fund of Russia. Next, the fund itself assigns and pays money directly to people. Many people, out of habit, believe that if there is a pilot project in the region, there is no need to fill out Annexes 3 and 4 at all. Yes, such a rule was laid down in the features of filling out the old 4-FSS form (and the new 4-FSS about contributions for injuries also has this).With the new RSV you need to act like this. Participants in the pilot project of the FSS of Russia put the code “1” in field 001. At the same time, they must fill out lines 070 and 080 in Appendix 2 - usually this is “0”.
There is no need to reflect anything in Appendices 3 and 4. The fact is that these applications show the amount of benefits that were paid to the employee and the amount of expenses that social insurance later reimbursed them. Participants in the pilot project do not pay benefits to employees. This is done directly by the FSS. Therefore, there is no need to reflect benefits in the calculation of insurance premiums.
However, it happens that lines 070 and 080 of Appendix 2 may contain other values rather than zeros. For example, if the location or place of residence of the payer of insurance premiums changed from a region that is not participating in the pilot project to the region of the pilot project. Then fill out lines 070 and 080 of Appendix 2 along with Appendixes 3 and 4.
Error No. 7: they showed only the paid salary, not the accrued one
Insurance premiums are calculated from accrued payments. And they do this monthly. Salaries are also calculated every month. The fact of salary payment is not important for the purposes of the new DAM.For example, an advance payment for June was issued in June, and the final salary payment will be issued in July. In the calculation of contributions, the full amount of contributions from the June salary must be reflected. The amount of contributions from the March salary will be included in the data on lines 030, 033, 050 and 053 of Section 1.
A different algorithm will lead to tax authorities seeing an understatement of the contribution base. So you will have to submit an amendment, pay arrears, penalties and a fine. Just in case, check whether your accounting program generates these indicators correctly - do this in early July. Contributions for June must be transferred by July 17 inclusive. So if you identify an inaccuracy earlier, then transfer the contributions in the correct amount. So no penalties or fines. Yes, and you’ll have time to correct the calculation.
Error No. 8: July vacation pay that was paid in June was not reflected
Vacation pay is accrued before the employee goes on vacation. Vacation pay is paid at least three calendar days before the vacation. By the time of payment, vacation pay has already been accrued. The most problematic scenario is that an employee goes on vacation at the beginning of the month, almost from the first day. So the accrual occurs in the previous month.Let's explain with an example. The employee will go on vacation on July 3. The accountant calculated and paid him vacation pay at the end of June. Such vacation pay must be reflected in the calculation of insurance premiums for the six months. Vacation pay is included in the taxable base for insurance premiums in June. Therefore, show the contributions from them in the total amounts of Section 1. The amounts of insurance contributions from vacation pay will fall into the data on lines 030, 033, 050 and 053 of Section 1.
Error No. 9: Section 3 of the calculation does not contain information about the founding CEO
Information about the sole founder director must be shown, even if he does not receive a salary. The sole founder director is the insured person. Therefore, regardless of whether his salary was calculated, fill out section 3 for the director and include him in the number of insured employees. These conclusions follow from paragraph 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, paragraph 1 of Part 1 of Article 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 1 of Article 10 of the Law of November 29, 2010 No. 326-FZ, paragraphs 22.1 -22.36 Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.By the way, from the same series the question “is it necessary to submit a zero calculation.” Like, we don’t conduct any activities at all, there is only a founding general director, to whom we don’t accrue anything. If there is not enough adrenaline, you can conduct an experiment and not submit a zero calculation - then the tax authorities will automatically consider that the company is not showing signs of life and will include it in the list for removal from the Unified State Register of Legal Entities according to a simplified procedure, and the general director himself will be sent a black mark so that he no longer produces companies -ghosts.
The composition of the zero calculation is as follows: title page, section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1 and Section 3 (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
Error No. 10: women on maternity leave were not shown in Section 3
Employees who were on maternity or child care leave during the quarter are reflected in section 3. Complete subsections 3.1 and 3.2 for them. In this case, in subsection 3.2, fill out lines 190, 200 and 210. In line 210, reflect the amount of benefits. Place zeros on lines 220-240. In subsection 1.1 of Appendix 1 to Section 1, include payment data in line 030 and line 040.In conclusion, a few words about employees who were on leave without pay during the quarter. The personal data of such employees is reflected in subsection 3.1 of section 3. If no other payments were made to them, in subsection 3.2 fill in lines 190 and 200. In lines 210-240 put zeros.