Report on insurance premiums number of insured persons. The number of insured persons in the calculation of insurance premiums. Presentation place code

Starting from 2017, a new form of reporting has appeared - calculation of insurance premiums. This reporting was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected] In this article, we will analyze who is obliged to submit the Calculation of insurance premiums, in what period, what responsibility is provided for violating the deadline for submission, and we will analyze the procedure for filling out.

Who is required to submit insurance premiums?

Article 419 of the Tax Code of the Russian Federation indicates the persons by whom the Settlement must be submitted. This category includes persons making payments and other remuneration to individuals:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs.

Where is the Calculation of insurance premiums submitted?

The calculation must be submitted to the tax authority:

• organization - at the place of registration;
• individual entrepreneur - at the place of residence;
• separate subdivisions - at the place of registration, if they are vested with the authority to calculate wages. Information about the vesting of a separate subdivision with the relevant powers must be submitted to the tax authority within a period of 1 month. If a separate subdivision does not calculate wages, then the Calculation is submitted by the parent organization at the place of registration (Letter of the Federal Tax Service of 01/23/2017 BS-4-11 / [email protected]).

When should the Calculation of insurance premiums (KND 1151111) be submitted?

The calculation must be submitted no later than the 30th day of the month following the reporting period, and at the end of the year - no later than the 30th day of the month following the reporting period.

The reporting period is recognized - 1 quarter, half a year, 9 months. The billing period is a calendar year.

It should be noted that the deadline for submitting the Calculation is the same and does not depend on the method of presentation.

What are the ways to submit the Calculation of insurance premiums (KND 1151111)?

Employers whose average number of individuals who receive payments and other remuneration for the previous settlement (reporting) period exceeds 25 people, as well as newly created organizations with more than 25 people, must submit a Calculation using an enhanced qualified electronic signature according to TCS .

If the number is 25 people or less, then the Calculation can be submitted in any of the following ways:

• by TMS using an enhanced qualified electronic signature;
• in person at the IFTS;
• sent by mail, but always with a description of the attachment.

Note! You can easily prepare and submit reports on insurance premiums using the My Business online service. The service automatically generates reports, checks them and sends them electronically. You can get free access to the service right now at the link.

The procedure for filling out the Calculation of insurance premiums (KND 1151111)?

The calculation is filled in rubles and kopecks. All cells must be filled in, in the absence of indicators put dashes.

The calculation includes a title page and three sections:

• Section 1 - "Summary data on the obligations of the payer of insurance premiums." This section includes 10 applications.
• Section 2 - "Summary data on the obligations of payers of insurance premiums - heads of peasant (farm) households." There is 1 application in this section.
• Section 3 - "Personalized information about insured persons".

All employers are required to submit:

• Title page;
• Section 1 - "Summary data on the obligations of the payer of insurance premiums";
• Subsections 1.1 and 1.2 of Appendix 1 to Section 1 - "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance";
• Appendix 2 to section 1 - "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood";
• Section 3 - "Personalized information about insured persons".

All other subsections and applications are filled in only if there is data on them.

A detailed filling procedure is given in Appendix 2 to the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11 / [email protected]

When is the Calculation of insurance premiums (KND 1151111) considered not submitted?

• discrepancies between the amount of pension contributions for each employee and the total amount of insurance contributions;
• indications of false personal data.

The tax authority sends the appropriate notification to the insured no later than the day following the day of receipt of the Calculation. If the Calculation was submitted on paper, then the notification will be received by the policyholder 10 days following the day the Calculation was received by the tax authority.

After receiving the notification, the policyholder must, within five days (notification in electronic form) or within ten days (notification on paper), eliminate all inaccuracies and submit the Calculation. In this situation, the deadline for submitting the Calculation is the deadline for submitting the initial Calculation.

What is the responsibility for violation of the deadline for submitting the Calculation of insurance premiums (KND 1151111)?

If the Calculation is submitted with a violation of the submission deadline, a penalty is provided - 5% of the amount of insurance premiums indicated in the report for each full or partial month of delay. But the fine will be at least 1000 rubles and not more than 30% of the amount of insurance premiums reflected in the statements. Penalties are regulated by paragraph 1 of paragraph 3 of Article 76 of the Tax Code of the Russian Federation.

The blocking of the current account, in case of violation of the deadline for submitting the Settlement, is not provided.

Do I need to submit the Calculation of insurance premiums (KND 1151111) with zero indicators?

The calculation must be submitted by payers of insurance premiums, i.e. organizations and persons making payments and other remuneration to individuals within the framework of labor relations and civil law contracts.

The Tax Code does not provide for an exemption upon presentation of the Settlement in case of failure to carry out financial and economic activities.

When submitting a zero Calculation, the payer, therefore, declares that there are no payments that are the object of taxation of insurance premiums.

The issue of the need to submit a Calculation with zero indicators was considered in the letter of the Federal Tax Service dated April 3, 2017 No. BS-4-11 / 6174.

A sample of filling out a zero calculation for insurance premiums (KND 1151111)

Title page of the zero calculation of insurance premiums (KND 1151111)

Section 1 of the zero Calculation of insurance premiums (KND 1151111) - "Summary data on the obligations of the payer of insurance premiums"

Subsections 1.1 and 1.2 of Annex 1 to Section 1 of the Zero Calculation of Insurance Contributions (KND 1151111) - “Calculation of the amounts of insurance contributions for compulsory pension and medical insurance”;

Annex 2 to section 1 of the zero calculation of insurance premiums (KND 1151111)

- "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood";

Section 3 of the zero calculation of insurance premiums (KND 1151111) - "Personalized information about insured persons"

ART LLC (general taxation system) pays its only employee Anatoly Viktorovich Stepanenkov a salary of 13,500.00 rubles. There are no other incomes subject to insurance premiums.

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

Note: the calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and the change in the report 4-FSS, 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 injury contributions, data on which are included in the 4-FSS report).

Who must submit the calculation 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 receive income subject to insurance premiums.

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 in 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 payers of insurance premiums of heads of peasant farms.
• Personalized information about insured persons.

A sample of filling out the calculation for insurance premiums in 2019

You can see a sample of filling in the calculation of insurance premiums on this page.

Deadline for the payment of insurance premiums in 2019

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

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

Note: if the date of delivery falls on a weekend or holiday, the deadline for submitting the calculation is postponed to the next business day.

Table 1. Deadlines for submitting the calculation of insurance premiums in 2019

Where to submit insurance premiums

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

• Sole Proprietor at your 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 filing insurance premiums

Insurance premiums can be calculated 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, transfer its electronic version to a USB flash drive (in this case, a digital signature is not required) and take it to the tax office at the place of registration (location of a separate subdivision).

The inspection staff will transfer the data to themselves and give you a second copy of the calculation with a note that it was received.

note, in this way you can take the calculation only if the average number does not exceed 25 people.

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

Method 2. In electronic form with EDS

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

To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators. After that, 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 for the delivery of information in a response letter (it serves as confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.

The structure of calculation of insurance premiums in 2019

Calculation of insurance premiums contains 3 sections and annexes to them:

• Section 1. "Summary data on the obligations of the payer of insurance premiums."
• Appendix No. 1. "Calculation of the amounts of insurance premiums for mandatory pension and medical insurance."
• Annex No. 2. "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood."
• Appendix No. 3. "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood 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 rate 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 rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Annex No. 7. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
• Annex 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."
• Annex No. 9. "Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation."
• Appendix No. 10. “Information required for the application of 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 remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations that enjoy state support) under labor 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 payers of insurance premiums of the heads of peasant (farmer) households".
• Appendix No. 1. "Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) economy."
• Section 3. "Personalized information about the insured persons".

Basic filling rules

• If errors are found, as well as non-reflection or incomplete reflection of information in the calculation submitted earlier, 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 filled out without fail by all employers (including the heads of the peasant farm).
• 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 for heads of peasant farms.
• The heads of the KFH 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 in by individuals who are not individual entrepreneurs 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 Annex No. 1 to Section 1, Annexes No. 5 - 10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
• Annexes No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.
• The document can be completed by hand or using a computer. The ink color is black, purple or blue.
• The data in the calculation is entered in capital letters, from left to right, starting from the first cell, if there are empty cells, a dash must be put in them.
• In the absence of any quantitative or sum indicator, the value “0” is indicated in the corresponding field or line, in other cases a dash is put.
• 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, therefore, when filling out, it is necessary to 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 means (putties), make corrections and allow blots.
• Stapling with a stapler or stapling the document is not allowed; you can fasten the sheets with a paper clip.
• Duplex printing is also not allowed.

Instructions for filling out the calculation of insurance premiums

You can download the official instructions for filling out the calculation of insurance premiums at 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, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint". Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision). Individual entrepreneurs do not fill this field.

Field " Correction number". It is set: “0—” (if the calculation is submitted for the first time during 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 1 quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.

Field " calendar year". This field records the year for which the calculation is provided. Those. if you pass it in 2019, then you need to write 2019.

Field " Submitted to the tax authority (code)". You can find out the IFTS 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 (accounting) (code)". The code of the location or accounting 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 lawyer's 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 KFH.
• "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 subdivision.
• "335" - at the location of a separate subdivision 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 organization, separate subdivision / last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals must fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

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

Field " Form of reorganization (liquidation) (code)" and 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 made on ____ pages» reflects the number of pages on which the calculation is made.

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

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

In other 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. The entrepreneur only needs to sign and date the calculation.
• If the organization submits the calculation, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign and date the signing of 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 field “last name, first name, patronymic in full”. After that, 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 that, 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 "name of organization" 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 “Surname __________ 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 " Citizenship country code". The country code is indicated. Citizens of Russia indicate the code "643".

Field " Document type code". The code of the type of document proving the identity of an individual is indicated. If the indicated 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 affixed, 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 " Address of residence in the Russian Federation". The full address of the place of residence of an individual in the territory of the Russian Federation is indicated on the basis of a document proving his identity, or another document confirming the address of the place of residence. If any element of the address is missing, you must put a dash.

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 data of the payer making payments and other remuneration to individuals, reflecting the CCC, to which the amounts of insurance premiums calculated for the settlement (reporting) period are to be credited, or reimbursed from budget calculated for the settlement (reporting) period.

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

String "020". The corresponding CCC is indicated, to which insurance premiums for compulsory pension insurance are credited.

String "030". The amount of insurance premiums for compulsory pension insurance payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "031 - 033". The amounts of insurance premiums for compulsory pension insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the CCC specified in line 020, are indicated.

String "040"

String "050". The amount of insurance premiums for compulsory health insurance payable to the budget for the settlement (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 health insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the CCC indicated in line 080.

String "060". The CBC is indicated, to which insurance premiums for mandatory pension insurance at additional rates are credited.

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

String "070". The amount of insurance premiums for mandatory pension insurance at additional rates, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "071 - 073". The amounts of insurance premiums for compulsory pension insurance at additional rates calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the line “060 BCC”, are indicated.

String "080". The CSC is indicated, to which insurance premiums for additional social security are credited.

Note: if it is necessary to indicate several budget classification codes, the required number of sheets of section 1 of the calculation is filled in with the completed indicators in lines "080 - 093".

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

Lines "091 - 093". The amounts of insurance premiums for additional social security calculated for payment to the budget for the last three months of the settlement (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

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

String "110". The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "111 - 113". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the 100 CBC indicated in line, are indicated.

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

Lines "121 - 123". The amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the last three months of the settlement (reporting) period are indicated.

Note: line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 must not be filled in at the same time.

Appendix No. 1. Calculation of the amounts of insurance premiums for mandatory pension and medical 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 premiums for compulsory pension insurance.
• Subsection 1.2. Calculation of insurance premiums for compulsory health insurance.
• Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 for members of flight crews 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 in by all payers making payments and other remuneration to individuals insured in the system of compulsory pension and medical insurance. Subsections 1.3 and 1.4 are filled in 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 in 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 annexes N 1 to section 1 (or only individual subsections of application N 1 to section 1) as many tariffs were applied during the billing (reporting) period .

note that the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.

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

In lines 010 - 062, the amounts of insurance premiums for compulsory pension insurance are calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured in the system of compulsory pension insurance.

Line "010". The total number of insured persons in the mandatory pension insurance system is 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 (reporting) period, respectively.

String "020". The number of individuals from payments and other remuneration to which 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 months from the last three months of the settlement (reporting) period, respectively.

String "021". The number of individuals from line 020, whose payments and other remunerations have exceeded the maximum value of the base for calculating insurance premiums for compulsory pension insurance, established by the Government of the Russian Federation in accordance with clauses 3-6 of Article 421 of the Tax Code of the Russian Federation since the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030"

String "040". The amounts of payments and other remunerations that are not subject to insurance premiums 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 related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 months of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory pension insurance is indicated, 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, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "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 amounts 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 months of the last three months of the billing (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory pension insurance 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 (reporting) period, respectively.

String "061". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the base for calculating insurance premiums for compulsory pension insurance 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 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.

String "062". The amounts of calculated insurance premiums for mandatory pension insurance from the base for calculating insurance premiums for mandatory pension insurance are indicated in amounts 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 paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

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

On lines 010 - 060, the amount of insurance premiums for compulsory medical insurance is calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured persons in the compulsory medical insurance system.

String "010". The total number of insured persons for compulsory health insurance is 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 months of the last three months of the billing (reporting) period, respectively.

String "020". The number of individuals from payments and other remunerations to which 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 months from the last three months of the settlement (reporting) period, respectively.

String "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 months of the last three months of the billing (reporting) period. ) period, respectively.

String "040". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health 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 related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 months of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory health insurance is indicated, calculated in accordance with paragraphs 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 months of the last three months of the settlement (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory health insurance 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 (reporting) period, respectively.

Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums 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 at 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 payers of insurance premiums 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 payers of insurance premiums in accordance with paragraph 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 premiums for mandatory 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 remuneration 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 from whose payments and other remunerations insurance premiums for mandatory 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 months of the last three months of the settlement (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 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 ( reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance premiums 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 related to the extraction of income received under an author's order agreement, an agreement on the alienation of an 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 Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

String "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 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "050" subsection 1.3.1. The amounts of calculated insurance premiums 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 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 months of the last three months of the settlement (reporting) period, respectively.

Lines 010 - 050 of subsection 1.3.2 calculate the amounts of insurance premiums for compulsory pension insurance 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 remuneration 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 the application of 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 clause 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 basis code for filling out the subsection “Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of article 428 of the Tax Code of the Russian Federation”:

• "1" - in the presence of the results of a special assessment of working conditions.
• "2" - if there are results of certification of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of article 15 of the law of December 28, 2013 N 421-FZ.
• "3" - if there are results of a special assessment of working conditions and the results of attestation of workplaces in terms of 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 code of the class of working conditions:

• "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 for paying insurance premiums at an additional rate was applied for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then the calculation includes as many pages subsection 1.3.2 of Appendix 1, how many grounds were applied during the settlement (reporting) period.

String "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals whose payments and other remunerations are used to calculate insurance premiums for mandatory 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons indicated in paragraph 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "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 premiums 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 related to 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 paragraph 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 paragraph 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 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 settlement (reporting) period, respectively.

String "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 3 of Article 428 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, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

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

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

• "1" - calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft.
• "2" - calculation of the amounts of insurance premiums for additional social security for certain categories of employees of coal industry organizations.

Note: if more than one basis for paying insurance premiums for additional social security was applied during the settlement (reporting) period, then as many subsections 1.4 are included in the calculation as the bases were applied during the settlement (reporting) period.

On lines 010 - 050, the amounts of insurance premiums 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 remuneration made in favor of individuals in accordance with the basis code for calculating insurance premiums for additional social security specified in field "001".

String "010". The number of individuals from payments and other remuneration to which insurance premiums for additional social security are calculated, established by Article 429 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 settlement (reporting) period, respectively.

String "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 respect of the 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 months of the last three months of the settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to 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 respect of 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 months of the last three months of the settlement (reporting) period, respectively.

String "040". The base for calculating insurance premiums for additional social security in respect of 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 months of the last three months of the settlement (reporting) period, respectively.

String "050". The amounts of calculated insurance premiums for additional social security in relation to the 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 (reporting) period, respectively.

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

In field 001 Appendix N 2 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

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

On lines 010 - 070, the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are calculated based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory social insurance.

String "010". The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with motherhood is 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 (reporting) period, respectively.

String "020". The amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 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 months of the last three months settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 related to 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 paragraph 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 months of the last three months of the settlement (reporting) period, respectively.

String "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated in an amount exceeding the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, established by paragraph 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.

String "050". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, 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, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and paying a single tax on imputed income for certain types of activities specified in subparagraph 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 settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "052". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships specified in subparagraph 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 months of the last three months of the billing (reporting) period, respectively.

String "053". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 subparagraph 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 months of the last three months of the billing (reporting) period, respectively.

String "054". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 months of the last three months of the billing (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 (reporting) period, respectively.

String "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 motherhood 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 months of the last three months settlement (reporting) period, respectively.

String "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 motherhood 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 settlement (reporting) period, respectively.

String "090". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget or the amount of excess of the costs 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 premiums are indicated for this type of insurance with an indication of the relevant 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 months of the last three months of the billing (reporting) period, respectively.

The value of the attribute specified in line 090 takes the following values:

• "1" - if the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget, is indicated.
• "2" - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated.

Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood 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 premiums for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood.

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 motherhood from the beginning of the billing period, with the exception of lines 040, 050.

In column 2 on lines 010 - 031, 070 the number of paid days is indicated; in lines 060 - 062 - the number of payments made; in 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 motherhood are reflected on an accrual basis from the beginning of the billing period.

In column 4 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 motherhood are reflected on an accrual basis from the beginning of the billing period, made at the expense of 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 of additional days off for the care of disabled children, as well as additional expenses for the payment of benefits for temporary disability, pregnancy and childbirth, associated with the offset 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 motherhood, in accordance with Part 4 of Article.3 of the Law of December 29, 2006 N 255-FZ.

String "010". The expenses 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 motherhood, are indicated, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily residing in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "011". The expenses 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 motherhood, including benefits paid in favor of working insured persons who are citizens of the Member States EAEU, and the number of cases of granting temporary disability benefits (excluding the costs of paying temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "020". The expenses 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 motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting temporary disability benefits are indicated.

Line "021". The expenses incurred by the payer for the payment of benefits for temporary disability, made at the expense of the funds of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working part-time and stateless persons temporarily staying In Russian federation.

String "030". The expenses incurred by the payer for the payment of benefits for pregnancy and childbirth, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "031". The expenses incurred by the payer for the payment of pregnancy and childbirth benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "040". The expenses incurred by the payer for the payment of a one-time allowance to women registered with medical organizations in the early stages of pregnancy are indicated.

String "050". The expenses incurred by the payer for the payment of a lump-sum allowance at the birth of a child are indicated.

String "060". The expenses incurred by the payer for the payment of monthly childcare allowances are indicated, reflecting the number of recipients.

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

String "062". The expenses incurred by the payer for the payment of monthly allowances for the care of the second and subsequent children are indicated, reflecting the number of recipients.

String "070". The expenses incurred by the payer for paying additional days off to care for disabled children are indicated.

String "080". The expenses incurred by the payer for the payment of insurance premiums to state non-budgetary funds, calculated from the payment of additional days off to care for disabled children, are indicated.

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

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

String "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.

Annex 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 motherhood in an amount in excess of the amount 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 the amount 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 used the right to receive additional days off to care for disabled children.

In column 3 on lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260, the number of paid days is indicated; in lines 040 - 060, 100 - 120, 180 - 200, 270 - 290 the number of payments of benefits in the billing period in excess of the amount established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off for caring 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 of additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off for caring 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 an 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 affected by 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 due to radiation accidents, except for the Chernobyl nuclear power plant.

Lines "210 - 230". Information is indicated on additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset 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 motherhood in accordance with Part 4 Article 3 of the law of December 29, 2006 N 255-FZ.

Lines "240 - 310". The final information is indicated on the payer's expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Annex No. 5. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 3, clause 1, 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 concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone) and applying the rates of insurance premiums established by subclause 1, clause 2, article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill in 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 based on the results of the 9 months preceding the current billing period - in column 2), determined in the manner established by Rosstat.

String "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 the 9 months preceding the current billing period and on the results of the current billing (reporting) period, respectively.

String "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of 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 (works) for the installation, testing and maintenance of these computer programs following the results of 9 months preceding the current billing period and following the results of the current settlement (reporting) period, respectively.

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

String "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 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 rate of insurance premiums by payers specified in clause 5, clause 1, 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 taxation system, as well as combining UTII and USN, or USN and PSN, the main type of economic activity, classified in accordance with OKVED, is named in clause 5, clause 1, article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

String "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 (calculation) period.

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

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

Appendix No. 7. Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers specified in clause 7, clause 1, 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 accordance with the procedure 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, health care in accordance with constituent documents , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums 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 columns 1 when submitting a calculation for each reporting period, lines 010 - 050 columns 2 when submitting a calculation for the billing period.

String "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 clause 7 of Article 427 of the Tax Code of the Russian Federation.

String "020". The amount of income in the form of targeted income for the maintenance of non-profit organizations and their conduct of statutory activities, named in subparagraph 7 of paragraph 1 of 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.

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

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

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

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

Appendix No. 8 is filled out by IP on PSN and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation in relation to payments and remuneration accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of IP , carrying out the types of entrepreneurial activities specified in paragraphs 19, 45 - 48, paragraph 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 IP during the settlement (reporting) period.

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

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

String "040". The date of commencement of the patent issued by the IP by the tax authority at the place of its registration as a taxpayer applying PSN is indicated.

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

String "060". Columns 1 - 5 reflect the amount of payments and other remunerations 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 engaged in the types of entrepreneurial 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.

String "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 engaged in the types of entrepreneurial 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 application 8, line 010 is filled in only on the first of them.

Annex No. 9. Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two 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 in by payers who have concluded employment contracts and accrue payments and other remuneration with 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 the EAEU member states are not indicated.

In lines 020 - 070, information corresponding to a foreign citizen or stateless person is indicated:

• 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 any).
• SNILS (if available).
• Citizenship (if any). In the absence of citizenship, the code "999" is indicated.

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

String "010". Columns 1 - 5 indicate the total amount of payments and other remunerations accrued by payers who have concluded 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 filled sheets, line 010 is filled only on the first of them.

Appendix No. 10 detachment (included in the federal or regional register of youth and children's associations using state support) under labor 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 making 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 using 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 vocational educational organizations, educational institutions 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 using state support), to which the payer has accrued payments under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

String "020". A unique number is indicated (in order, assigned by the payer when filling out the calculation, starting from "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations that enjoy state support).

Lines "030 - 050". The surname, name, 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 team is indicated.

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

Lines 100. Columns 1 - 5 for each individual student indicate the amount of payments and other remuneration 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 months of the last three months of the billing ( reporting) period, respectively.

String "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 using 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.

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

String "120". The name of the youth or children's association enjoying state support is indicated.

String "130". The date of entry in the register, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support, is indicated.

String "140". The number of the entry in the register is indicated, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support.

Section 2. Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households "calculation

Section 2 is filled in by the heads of the KFH.

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

String "020". The CBC is indicated, to which insurance premiums for compulsory pension insurance are credited.

String "030". The amount of insurance premiums for mandatory pension insurance payable to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

String "040". The CBC is indicated, to which insurance premiums for compulsory health insurance are credited.

String "050". The amount of insurance premiums for compulsory health insurance payable 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) economy 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 billing year) during which an individual was a member of a peasant (farm) economy.

Lines "010 - 030". The full name of the member of the peasant farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.

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

String "050". SNILS is indicated for each member of the peasant farm, including the head of the peasant (farm) economy, in accordance with the insurance certificate of compulsory pension insurance.

String "060". The year of birth of each member of the KFH, including its head, is indicated.

String "070". The date of entry (in the billing period) to the members of the KFH is indicated in accordance with the application.

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

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

String "090". Columns 1 - 2 reflect the amounts of insurance premiums payable to the budget for each member of the peasant farm, including its head, for compulsory pension insurance and compulsory medical 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 settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period under labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under copyright order agreements, 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 a work of science, literature, art, including remuneration 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 are concluded.

Note: in personalized information about insured persons, in which there is no data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 at the initial presentation of information for the settlement (reporting) period, “0—” is entered, in the updated calculation for the corresponding settlement (reporting) period, the number of the adjustment is indicated (for example, “1—”, “2—”, and so on).

Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:

• "21" - for 1 quarter.
• "31" - for half a year.
• "33" - for 9 months.
• "34" - at the end of the year.
• "51" - for 1 quarter in case of reorganization (liquidation) of the organization.
• "52" - for half a year during the reorganization (liquidation) of the organization.
• "53" - for 9 months in case of reorganization (liquidation) of the organization.
• "90" - per year in case of reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the field "Settlement (reporting period (code)" of the title page of the calculation.

Field "030". The year for the settlement (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the field "Calendar year" of 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 an individual - the recipient of income.

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

String "070". The SNILS of the insured person is indicated.

String "080". The full name of the individual is indicated in accordance with the identity document.

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

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

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

String "120". The numerical 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 has no citizenship, line 120 indicates the code of the country that issued the document proving his identity.

String "130". The numeric code of the gender of the individual is indicated:

• "1" - male.
• "2" - female.

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

String "150". The details of the document proving the identity of the individual (series and number of the document) are indicated. The sign "N" is not put down, the series and number of the document are separated by the sign "" ("space").

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 remunerations accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remuneration 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 adjustable and not requiring adjustment, are filled in the corrective form.

Subsection 3.2.1 does not take into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amounts 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 months of the last three months of the settlement (reporting) period, respectively.

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

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

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 paragraphs 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 settlement (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 law contracts for the first, second and third months of the last three months of the settlement (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 is indicated in amounts not exceeding for each insured person the maximum amount of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third months of the last three months of the settlement (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.

String "250". The total amount of payments and other remuneration accrued by the payer in favor of an individual for the last three months of the settlement (reporting) period is indicated, the base for calculating insurance premiums for compulsory pension insurance 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, 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 settlement (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amounts 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 months of the last three months of the settlement (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 premiums for mandatory pension insurance at additional rates 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 three months of the settlement (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance premiums for mandatory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, on which insurance premiums are charged for the first, second and third month of the last three months of the calculated ( 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 payers of insurance premiums.

Columns "290". The amount of insurance premiums is indicated at additional rates 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 months of the last three months of the settlement (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 payers of insurance premiums.

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

Payer Fare Codes

Penalty for failure to pay insurance premiums

The following fines are provided for late submission of the calculation of insurance premiums:

• 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 incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero insurance premiums

The calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in the state. Therefore, individual entrepreneurs without employees do not pass this calculation.

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

The above letter does not say which sheets must be filled out when submitting a 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.

Since 2017, employers have been required to submit reports on accrued insurance premiums. The calculation is submitted quarterly, on an accrual basis during the annual period. Reporting combines information on all types of accrued contributions paid to the IFTS and the number of employees in the reporting period (See also the article ⇒ How to fill out line 020 for calculating insurance premiums). The composition of the information in line 010 of the sections of the form The information of the report on line 010 contains information on the number of persons registered in the system of compulsory insurance of employees of the enterprise. The breakdown of data is carried out by types of insurance with the reflection of indicators in position 010 of separate sections of the calculation.

Calculation of insurance premiums for 2018: an example of filling out

TOTAL, including for: 162,360 21,402 37,638 January 54,120 7,134 12,546 February 53,240 7,018 12,342 March 55,000 7,250 12,750 Kukushkin tariff, total, including for: 5400 (90000 x 6%) January 1800 (30000 x 6%) February 1800 (30000 x 6%) March 1800 (30000 x 6%) In the first quarter of 2018, the company produced expenses for compulsory social insurance (rub.): Month Type of expenses Amount Reimbursed by the FSS of Russia January Benefit on sick leave 1500 0 February Benefit on sick leave 2500 0 March Benefit on sick leave 3500 0 Total for the 1st quarter 7500 0 Sum of insurance contributions to the social fund insurance payable amounted to: Month Amount, rub.

Line 010 in the calculation of insurance premiums

It concerns only the heads of farms or peasant households. Section 3 contains information about each insured person for whom contributions are calculated and paid by the enterprise. The data contains personal information and includes calculations for contributions for each individual and total amounts.
Along with the sections, the title page must also be filled in, which indicates information about the organization, the number of sheets and information about the reporting period. On each page of the calculation, the TIN and KPP of the insured are indicated. Filling out and submitting the Calculation for insurance premiums to the Federal Tax Service in 2018 Detailed instructions for filling out the calculation are given in the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.
Damage to pages and correction of entries is not allowed. When filling out on paper, you must use block letters written in black or blue ink.

Online journal for an accountant

Back in 2017, the Federal Tax Service prepared a draft order to amend the form of calculation. This draft order provides that it will come into force on January 1, 2018 and will be applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2018. However, the draft order still remains only a draft and has not entered into force.

Therefore, the former form and the procedure for filling it out are valid. Calculation of insurance premiums in 2018: new form The 1st quarter of 2018 has ended and it is necessary to submit the calculation of insurance premiums in 2018, the new form has not been approved, therefore, it is necessary to submit the calculation in accordance with the form introduced by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ- 7-11/ [email protected] This form is up-to-date New reporting form The form contains three sections.

The procedure for filling out the calculation

The CHI system includes all employees of the enterprise:

• Russian citizens receiving an unlimited policy. The presence or absence of deductions does not limit the rights of employees.
• Foreigners whose duration of insurance coincides with the legal period of stay in the country.

Persons who are absent for valid reasons and do not receive remuneration, similar to the number registered in the OPS, continue to be insured and must be indicated in line 010. The same procedure remains with respect to employees of enterprises that do not pay contributions to compulsory medical insurance and OSS.

If the company has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of doing business does not mean the termination of insurance for employees.

Don't Miss: Reminder for Completing Insurance Contribution Calculations

Info

If the calculation is filled out on a computer, then when it is subsequently printed out on a printer, the absence of familiarity framing and dashes for unfilled (empty) familiarity spaces is allowed. In general, the rules for registration are practically no different from the execution of other documents intended for submission to the tax service. It is allowed to submit the calculation in two versions: on paper or in electronic form.

We fill out the calculation of contributions in unusual situations

For the written and electronic versions, one deadline is set - the 30th day of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). In 2018, these terms were distributed as follows:

• For the first quarter - May 3 (April 30 is a day off, May 1 and 2 are holidays, so the deadline is shifted to the first working day after the 30th).
• For half a year - July 30.
• For 9 months - October 30.
• For 2018 - January 30, 2019.

A sample of filling out a calculation for insurance premiums in 2018 Below is a calculation for insurance premiums in 2018: a sample filling for an organization on the general taxation system. We will take the following as initial data for calculation: The average number of employees of the organization was 12 people. One of the employees - Kukushkin A.V.
Line 070 of Annex 2 reflects the amounts of the payer's expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period and for the last three months. - Line 080 of Appendix 2 reflects the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period and for the last three months. The amounts of expenses reimbursed by the territorial bodies of the FSS of Russia for the reporting periods up to 2017 are not reflected in the calculation.

How to fill in the number in the calculation of insurance premiums

Download links: A sample of filling out the calculation of insurance premiums in 2018 for an organization in PDF format (for the 1st quarter of 2018). ACTUAL: New FSS form 4 for the 1st quarter of 2018 Form 4 of the FSS for the 4th quarter of 2017 is presented. The new form can be downloaded for free at the end of the article .. CCC personal income tax 2018 for employees The specific CCC for personal income tax in 2018 depends on who exactly is the tax payer. In the event that ... Calculation of insurance premiums for the 1st quarter of 2018. Form and example of filling In the example, the calculation of insurance premiums for the 1st quarter of 2018 is considered in detail.

Budget classification codes for 2018 - table For the transfer of tax and other payments and contributions, new 2018 kbk are used. The changes affected…

Attention

The data are indicated as a whole for the reporting period from the beginning of the year, for the last three months of the reporting period, as well as separately for each of the last three months of the reporting period (clause 11.3 of the Procedure). Note that, according to the control ratios (sent by letter of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11 / [email protected]) the indicators of column 2, line 010 of Appendix No. 2, Section 1 (i.e., the number of individuals insured in the compulsory social insurance system for the last three months of the reporting period) must be equal to the number of persons in respect of whom the sign “1” is indicated in line 180 of Section 3 ". Persons insured in the field of OSS are listed in Art. 2 of the Federal Law of December 29, 2006 No. 255-FZ (hereinafter - Law No. 255-FZ).

• persons working under an employment contract (incl.

How to fill in the number in the calculation of insurance premiums for the year

The total number of insured persons must correspond to the number of submitted Section 3 "Personalized information about the insured persons" of the calculation. - Line 020 reflects the number of individuals from payments and other remuneration to which insurance premiums are calculated (Subsections 1.1 and 1.2). — Information on the total amount of payments and other remunerations calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Annexes of Section 1, must correspond to the information on the amount of payments and other remunerations for each insured person for the same period, specified in Section 3 Subsection 3.2.

Instead of forms "RSV-1", "RSV-2" and "RV-3", which until 2017 were represented in FIU, and the forms “must be submitted to the tax inspectorates with a single calculation, approved Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. It needs to reflect accrued insurance contributions to the Pension Fund, FFOMS and the Social Insurance Fund.

Who reports on the RSV

The calculation of insurance premiums is filled in by payers of insurance premiums or their representatives (hereinafter referred to as payers): persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs).

According to the RSV, not only legal entities and individual entrepreneurs report, but also individuals and mediators.

Individuals using services under a contract of employment (having a gardener, a nurse, etc.).

Mediators - an independent legal entity engaged by the parties as mediators in the settlement of a dispute to develop a decision on the merits of the dispute.

When should the form be submitted?

In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit a calculation of insurance premiums once a quarter no later than the 30th day of the month following the settlement (reporting) period. Thus, in 2017, the deadline for submitting a new calculation for the first quarter will be on May 2, for half a year - on July 31, for nine months - on October 30, for a year - on January 30, 2018.

How is the calculation presented?

Settlements to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels in accordance with paragraph 10 of Article 431 of the Tax Code of the Russian Federation are submitted by payers:

• in which the average number of individuals in whose favor payments and other remuneration are made exceeds 25 people for the previous settlement (reporting) period;
• as well as newly created (including during reorganization) organizations, in which the number of individuals exceeds 25 people.

In accordance with clause 4 of Article 80 of the Tax Code, payers are entitled to submit settlements in electronic form via telecommunication channels, in person or through a representative on paper, or in the form of a postal item with a list of attachments:

• in which the average number of individuals in whose favor payments and other remuneration are made for the previous settlement (reporting) period is 25 people or less;
• as well as newly created (including during reorganization) organizations, in which the number of individuals does not exceed 25 people.

What sections need to be completed

The title page is filled in by all payers without exception.

Section 1 (“Summary data on the obligations of the payer of insurance premiums”) contains summary data on the amounts payable for the settlement (reporting) period for pension contributions, medical contributions and contributions for compulsory insurance in case of temporary disability and in connection with maternity. Also in this section reflect the amount of contributions to the Pension Fund at an additional rate and contributions to additional social security. These indicators should be indicated first in their entirety for the reporting period, and then broken down by months. For each type of insurance premiums, the CCC to which the premiums are credited is indicated.

Also in the first section there are fields in which you need to reflect the amount of the excess of compulsory social insurance costs over the amount of contributions to the Social Insurance Fund (except for “injury” contributions).

There are ten appendices in Section 1. They show how the policyholder received summary data on the amounts of contributions payable and on the amounts of excess costs over contributions to the FSS (except for “injury” contributions):

Annex 1 "Calculation of insurance premiums for compulsory pension and medical insurance".

It can be in several copies if the organization has several tariffs.

• Subsection 1.1 of Annex 1, Subsection 1.2 of Annex 1 and Annex 2 are filled in by payers making payments and other remuneration to individuals.

Subsections 1.1 and 1.2 correspond to Section 2.1 in the form "RSV-1 PFR".

• • Subsection 1.3.1 of Appendix 1 is filled in by payers applying additional tariffs without a special assessment of working conditions (SUT) in accordance with paragraphs 1 and 2 of Article 428 of the Tax Code.

Corresponds to Subsections 2.2 and 2.3 in the form "RSV-1 PFR".

• • Subsection 1.3.2 of Appendix 1 is filled in by payers applying additional tariffs for classes of working conditions in accordance with paragraph 3 of Article 428 of the Tax Code.

Corresponds to Subsection 2.4 in the form "RSV-1 PFR".

• • Subsection 1.4 of Appendix 1 is filled in by payers paying contributions for additional social security for members of flight crews of civil aviation ships and workers in the coal industry.

Corresponds to the form "РВ-3".

If Appendix 1 is completed in multiple copies, subsections 1.3 and 1.4 must be completed in the first copy of Appendix 1.

• Annex 2 filled in by payers making payments and other remuneration to individuals.

Corresponds to Table 3 in the form"4-FSS".

• Appendix 3 and Appendix 4 are included in the calculation when the payer makes expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.

Correspond to Tables 2 and 5 in the form "4-FSS".

• Annex 5 is filled out by IT companies applying a reduced tariff in accordance with subparagraph 3 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.1 in the form "RSV-1 PFR".

• Appendix 6 is filled out by payers on the simplified tax system, whose main types of economic activity are indicated in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.2 in the form "RSV-1 PFR".

• Appendix 7 is filled out by non-profit organizations that apply a reduced tariff in accordance with subparagraph 7 of paragraph 1 of Article 427 of the Tax Code.

Corresponds to P subsection 3.3 in the form "RSV-1 PFR".

• Appendix 8 for individual entrepreneurs applying the patent system of taxation and a reduced tariff under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code.
  Exceptions:

  • They rent out the property they own.

    Engaged in retail trade through salesrooms/places.

    Provide catering services.

• Appendix 9 is filled out for temporarily staying foreigners, in respect of whom a contribution is paid to the FSS at a rate of 1.8% in accordance with paragraph 2 of subparagraph 2 of paragraph 2 of Article 425 of the Tax Code, except for highly qualified specialists and citizens of states from the EKES.
• Appendix 10 is filled out by organizations that make payments and other remuneration in favor of students in educational organizations for activities carried out in a student group for use in accordance with subparagraph 1 of paragraph 3 of Article 422 of the Tax Code. Payments are not subject to PFR contributions.

Corresponds to Section 5 in the form "RSV-1 PFR".

Section 2 is filled in by payers-heads of peasant (farmer) households. They must indicate the amount of pension and medical contributions accrued for the billing period, that is, for the year. Appendix 1 of Section 2 fills in information about the head and about each member of the household.

Completed for the reporting period - year.

Section 3 is personalized information about insured persons. It is filled in for each insured person working for the payer of insurance premiums under an employment contract or a GPC agreement during the last three months of the reporting (calculation) period.

If nothing has been accrued to the insured person for the last three months, then subsection 3.2 “Information on the amounts of payments and other remunerations accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance” is not filled in for him.

Corresponds to Section 6 in the form "RSV-1 PFR".

What date is considered the date of submission of the report

• When transferring the calculation via telecommunication channels in accordance with the Order of the Ministry of Taxes and Taxes dated 02.04.2002 N BG-3-32/169, the day of submission is the date of sending, recorded in the confirmation of a specialized communications operator.
• When sending the calculation by mail in accordance with paragraph 4 of Article 80 of the Tax Code, the date of submission is the date of sending the postal item with a description of the attachment.

What date is considered the date of submission of the report

• If the FTS does not find any errors in the submitted report (that is, information on the total amount of insurance premiums coincides with the amount of calculated insurance premiums for compulsory pension insurance for each insured individual), the date of its submission will be considered the date of submission.
• If errors are found in the presented calculation (that is, information on the total amount of insurance premiums does not coincide with the amount of calculated insurance premiums for compulsory pension insurance for each insured individual, or there are errors in the personal data of employees), then in accordance with paragraph 7 of Article 431 of the Tax Code not later than the day following the day of submission of the calculation (10 days following the day of receipt of the calculation on paper), the payer is sent a corresponding notification.

Within five days from the date of sending the notification in electronic form (10 days if the notification was sent on paper), the payer is obliged to submit a corrective calculation in which the errors are corrected. If the policyholder corrects everything on time, then the date of delivery of the calculation will be the day of delivery of the original, that is, uncorrected version.

Where to report to affiliates

• If a separate subdivision (OP) is authorized to accrue payments to individuals, then the calculation is submitted at its location. At the same time, the fact that the branch has its own current account and a separate balance sheet does not matter.