The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send via Internet!

The form and procedure for filling out the new Calculation for insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format submission of calculations for insurance premiums in electronic form."

This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11/12929@, it removed unnecessary and duplicate indicators from the contribution report.

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

Who provides insurance premium calculations and where?

Payers of insurance premiums must provide the calculation to the Federal Tax Service:

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

Which tax office should I send the Contribution Calculation to?

Organizations submit the new DAM 2018 form to the Federal Tax Service at their location. Their separate units at the location of these units. And individuals (including individual entrepreneurs) at their place of residence.

How to submit a calculation of insurance premiums

1. In electronic form.

It's convenient and fast. Therefore, everyone has the right to do this. And those who have 25 people or more take the test only according to the TKS.

Is it necessary to take into account when calculating the number of those persons to whom income is paid that is not subject to contributions? Yes need. The law does not provide for their release.

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

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

Note: For submitting a calculation of insurance premiums on paper, if it was necessary to submit it electronically, you can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal Law dated July 3, 2016 243-FZ).

Deadline for submitting calculations for insurance premiums 2018

Instructions for filling out the DAM 2018 form using the new form

All the basic rules that need to be taken into account when drawing up a report are specified in the “Procedure for filling out calculations for insurance premiums”, approved in the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Download the form for Calculation of insurance contributions to the Federal Tax Service 2018

The form of the new form of Calculation of Insurance Premiums was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (applied starting from the submission of calculations of insurance premiums for the first quarter of 2017).

Calculation form for insurance premiums on the DAM for 2018
Download a sample calculation form in MS Excel >>

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

You need to submit a new Calculation of Contributions to the Federal Tax Service. In this case, the corrective report on insurance premiums will be accepted in the form relevant for the billing period for which changes are made.

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

In what cases is the contribution clarification required?

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

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

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

Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

• IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
• V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
• VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
• VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
• VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
• IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation"
• XI. The procedure for filling out Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation
• XII. The procedure for filling out Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1 of the calculation
• XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
• XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
• XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
• XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student squad (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to section 1 of the calculation
• XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation

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

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

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

Who should submit calculations to the Federal Tax Service?

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

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

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

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

Sample of filling out calculations for insurance premiums in 2019

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

Deadline for submitting calculations for insurance premiums in 2019

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

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

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

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

Where to submit insurance premium payments

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

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

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

Methods for submitting calculations for insurance premiums

Payments for insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

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

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

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

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

Method 2. In electronic form with digital signature

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

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

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

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

Calculation structure for insurance premiums in 2019

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

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

Basic filling rules

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

Instructions for filling out insurance premium calculations

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

Title page

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In the remaining fields of this block:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "040"

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line "030"

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Subsection 1.3 consists of the following subsections:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Section 3. Personalized information about the insured persons" calculation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• “1” – male.
• “2” – female.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Payer rate codes

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

Penalty for failure to submit insurance premium payments

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

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

Zero settlement on insurance premiums

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

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

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

We have compiled instructions for filling out calculations for insurance premiums in 2017 and provided ready-made examples for each section. You can download a sample of filling out the DAM for the 2nd quarter of 2017 in the article.

Submit the calculation of insurance premiums 2017 (DAM) using the form from the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The general deadline is no later than the 30th day of the month following the reporting period. But we can report on the results of the half year later. Due to the weekend, the deadline for submitting the calculation of insurance premiums for the 2nd quarter of 2017 was postponed to July 31.

How to fill out a new calculation for insurance premiums, which sections to submit

The Federal Tax Service consists of a title page and three sections. In turn, the first section includes 10 applications, and the second section - one.

For companies and entrepreneurs who have payments in favor of individuals, it is necessary to submit to the inspection the title page, section 1, subsections 1.1 and 1.2 of the first appendix, the second appendix to section 1 and section 3. Fill out the remaining sections if there are the necessary indicators for this .

For example, if employees were paid benefits, you will need Appendix 3 to Section 1. Companies with harmful and dangerous working conditions include subsections 1.3.1 and 1.3.2 of Appendix 1 to Section 1 in the new calculation (DAM).

If the company calculated insurance premiums at reduced rates, appendices 5, 6 and 7 to section 1 must be completed, depending on the basis for paying insurance premiums at reduced rates.

General structure for calculating insurance premiums 2017

Instructions for filling out insurance premium calculations

Fill out the new calculation (DAM) in rubles and kopecks. Indicators of the amounts of payments and insurance premiums, the number of people, enter starting from the left cell.

If you submit the calculation electronically or print it out on a printer, there is no need to put dashes in unfilled cells (clause 2.21 of the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551).

• Important:
• On all pages of the new calculation, at the top, immediately after the fields for INN and KPP, there is a field “Last name __________I.___O.___”. This field is filled out only by individuals who are not registered as individual entrepreneurs and did not indicate their TIN in the calculation. Companies leave this field blank.

Calculation of insurance premiums for the 2nd quarter of 2017: example of filling out section 3

You need to start filling out the calculation of contributions from section 3. It reflects information about each employee, his income and insurance premiums.

Section 3 must be drawn up for each individual with whom an employment or civil contract has been concluded. It has two pages. On the first, enter your personal information, on the second, the amounts of payments and insurance premiums.

On line 010 of the initial calculation of insurance premiums for 2017 (an example of filling is below), indicate “0-”. If you adjust data for six months, then in the updated calculation you will need to put the adjustment number (for example, “1-”, “2-”, etc.).

In field 020, write down the reporting period code - 31, in field 030 put the year - 2017. In field 040, indicate the serial number of information about the employee. And in field 050 - the date of submission of the contribution report.

• For your information:
• In line 040 you can enter the employee’s personnel number. But it is more convenient to number starting from one. Since, for example, performers under contract agreements do not have a personnel number.

In lines 060-150, write down the INN, SNILS, full name, date of birth, series and number of the passport.

The control ratios for the calculation now say that tax authorities will only check SNILS and full name. But an error in the TIN and passport data is also dangerous. If your program contains incorrect data about an employee, it may go to other reports, for example 2-NDFL and SZV-M.

The fine for each certificate with an error will be 500 rubles. The fine for an incorrect TIN in SZV-M is also 500 rubles, but the fund multiplies it by the number of people in the report who have an error in this detail.

In lines 160-180, enter code 1 if the employee is insured in the system of compulsory pension, medical and social insurance. And code 2 - if he is not an insured person.

See the sample for how to fill out the calculation of insurance premiums.

Sample of filling out calculations for insurance contributions to the Federal Tax Service in 2017

There are two subsections on the second page of the section. In subsection 3.2.1 (columns 190-240 and line 250) - write down pension insurance contributions at a general or reduced rate, in subsection 3.2.2 (columns 260-290 and line 300) - contributions at additional tariffs.

Each month of the reporting quarter corresponds to its own block, columns 220, 230 and 240. Tax officials placed them one below the other.

In column 190, write down the serial number of the last three months of the reporting period. When calculating insurance premiums for the 2nd quarter of 2017 (an example of filling is below), enter 04, 05 and 06.

In column 200, indicate the category code of the insured person from Appendix 8 to the Procedure for filling out the calculation of insurance premiums. The code for employees under employment contracts is HP.

In column 210, write down the total amount of payments to the employee for the six months. In column 220, indicate the base for pension contributions within 876,000 rubles. Line 240 contains contributions from this base.

In line 230, enter payments to contractors. If you only entered into employment contracts with “physicists,” show zeros in lines 230. Column 250 for general values.

Sample of filling out the calculation of insurance premiums for the 2nd quarter of 2017

How to fill out subsections 1.1 and 1.2 of the calculation of insurance premiums

The calculation of pension insurance contributions is shown in subsection 1.1, medical - in subsection 1.2. In line 001, provide the tariff code from Appendix 5 to Order No. ММВ-7-11/551. For companies with a general tariff - code 01.

The subsection on pension contributions differs only in additional lines - 021, 051, 061 and 062. In them, include accruals above the maximum base and the number of individuals who received them.

On line 030 in both subsections show payments that relate to the subject of insurance premiums (clause 1 of Article 420 of the Tax Code of the Russian Federation), on line 030 - non-taxable payments. Show the contribution base on line 050, and the contributions themselves - on line 060.

When calculating contributions for the first half of 2017, the total amount of contributions to the Pension Fund as a whole for the company must coincide with the amount of contributions for all individuals for each month. Otherwise, the inspectors will not accept the calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation). Therefore, before sending the calculation, check the indicators of section 3 and subsections 1.1, 1.3.1 and 1.3.2.

Sample of filling out the calculation of insurance premiums

Filling out the calculation of insurance premiums in 2017 with sick leave (Appendix 2)

In the second appendix, show calculations for contributions in case of temporary disability and in connection with maternity.

If there is a pilot project in the region, enter code 1. Enter code 2 in field 001 if you pay benefits to employees yourself and then reimburse expenses through the fund.

The design algorithm for the second application is the same as in subsections 1.1 and 1.2. But there are differences. In line 010, do not show performers under GPC agreements, since they are not insured against illness and maternity. However, remuneration to performers must be shown in lines 020 and 030.

In line 070, show expenses from the Social Insurance Fund. Do not take into account sick leave for the first three days of an employee’s incapacity for work (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227@). Show the amount including personal income tax.

Calculation of insurance premiums in 2017, example of filling out sick leave

Calculation of insurance premiums 2017: example of filling out Appendix 3

If you paid employees benefits, detail the data about them in Appendix 3. If there were no expenses, do not fill out the application.

Reflect in lines 010-090 for each type of payment the number of cases, the number of days paid, as well as the amount of expenses.

On lines 010 and 011, show benefits to Russians and citizens from EAEU countries (clauses 12.6 and 12.7 of Procedure No. ММВ-7-11/551). On lines 020 and 021 - payments from the Social Insurance Fund to temporarily staying foreigners.

Report on insurance premiums in 2017 (filling sample)

How to fill out section 1 of the calculation of insurance premiums for the first half of 2017

Section 1 of the calculation contains summary information about contributions that need to be transferred to the tax office based on the results of the first half of 2017.

If you need to indicate several BCCs, fill out the required number of sheets in section 1 with all lines from 060 to 073.

How to fill out a report (calculation) on insurance premiums for the 2nd quarter of 2017

Filling out the calculation of insurance premiums in 2017: cover page for the 2nd quarter of 2017

On the title page, indicate the name of the company, INN, KPP, type of activity code according to OKVED.

In the “Adjustment number” field, enter “0--” if this is the primary calculation for the reporting (settlement) period. Next, enter the reporting period code - 31 and the year - 2017. Then write down the code for the location: for the company - 214.

In the “Contact phone number” field, enter the phone number in the following format: 8, code, number. Between 8 and the code, as well as between the code and the number, make spaces, do not put dashes.

In the special fields of the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting.

Calculation of insurance premiums (filling example)

How the Federal Tax Service checks the calculation of insurance premiums

In the new calculation of contributions, 310 control ratios from the letter of the Federal Tax Service of Russia dated March 13, 2017 No. BS-4-11/4371 must be fulfilled. Another 186 formulas were proposed by the FSS (letter dated June 15, 2017 No. 02-09-11/04-03-13313).

Tax officials will look at whether the amount of pension contributions that the company calculated for the last quarter coincides with the accounting data for the same period. If there is a discrepancy, the inspectors will return the calculation to the company and demand that the error be corrected (clause 7 of Article 431 of the Tax Code of the Russian Federation).

In addition, inspectors will check whether the personal data of individuals in the calculation matches the information that is in the inspection database. If there are errors, you will have to redo the calculation. The inspection will also compare current and past payments.

It is important that the company calculates accruals on an accrual basis from the beginning of the year correctly. To check this, officials will add to the total amount of accrued contributions from the previous report the amount that the company accrued over the last three months. If the result is less than the total current amount, inspectors will decide that you incorrectly transferred amounts from previous statements into the calculation. Inspectors will also check whether the calculated contributions for the quarter coincide with the amount payable.

What to check before filling out a contribution calculation

What to prepare in advance	Where to show in calculations	Why is it dangerous to make a mistake?
Code of main activity OKVED2	Title page	Tax authorities will ask for clarification
New BCCs for insurance premiums		In the inspection database, payments will not conflict with accruals for insurance premiums. There will be confusion
The number of people for whom you pay contributions, including additional tariffs	First and second appendices to section 1	Control ratios do not match, tax authorities will ask for clarification
Average number of employees for 9 months of 2016 and for the first quarter of 2017, if you have an IT company at a reduced rate	Appendix 5 to section 1	If the average number is less than 7 people, tax authorities will suspect that you are illegally applying a reduced tariff. The Inspectorate will request clarification
Total simplified income, if you apply a reduced tariff, and separately from the main type of activity	Appendix 6 to section 1	If the share of income from core activities is below 70 percent, tax authorities will ask for clarification. They will doubt whether they are entitled to a reduced tariff
Personal data of employees - TIN, SNILS, passport series and number		Inspectors will ask you to redo the calculation if your personal data does not match their database

What two mistakes did accountants make in the first contribution report?

Accountants made the most mistakes in the personal data of employees. To correct such errors, it is necessary to add sections 3 to the clarification only for those people in whose personal data there were errors. Do not include other employees in the calculation.

You need to fill out not only subsection 3.1 with the correct full name, SNILS and TIN of the employee, but also subsection 3.2. It will reflect the employee’s payments and contributions from the primary calculation.

In Section 1, provide the total contributions for all employees - simply transfer them from the original calculation.

Another common mistake is mixing up employee contributions. The accountants filled out subsection 3.1 for one employee, and inadvertently included payments for another employee in subsection 3.2. As a result, the total amount of contributions for all sections 3 agreed with the amount from section 1, but the contributions between employees were mixed up.

This problem needs to be eliminated, as it leads to confusion with charges and payments in the database of tax authorities and the Pension Fund of the Russian Federation. Include only those employees whose contributions need to be adjusted.

For each employee you add to the clarification, fill out Section 3 completely. That is, it is necessary to show not only the correct contributions of these people in subsection 3.2, but also their personal data in subsection 3.1.

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 law 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/).

1. 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.
2. 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.