Calculation of contributions instructions. Instructions for filling out insurance premium calculations

Zero calculation for insurance premiums - section 3 in it must be completed in any case. What data will be contained in this section in the absence of digital indicators in the report itself, we will analyze in our article, and we will also look at the general nuances of filling out zeros for contributions.

Who is required to report on insurance premiums and how?

Results

A zero calculation for insurance premiums must be submitted by all organizations that do not pay wages to employees during the reporting period, and individual entrepreneurs who have concluded at least one employment contract, but for some reason also do not make payments under such contracts.

The zero will contain the title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3. All other sheets are not to be included in such calculation.

In section 3, you will have to fill in all the data about the individual with whom the organization or individual entrepreneur has concluded an agreement, but to whom the salary is not paid. In companies, this person can be the director - the only founder. His data must be included in section 3 even in the absence of an employment contract.

Failure to submit a zero calculation threatens economic entities with a minimum fine of 1,000 rubles, and in some cases, blocking of the current account.

The 3rd quarter is approaching its end, and October is just around the corner, when all employers will report to the Federal Tax Service on accrued and paid insurance premiums for 9 months of 2017. How to fill out the Calculation of insurance premiums for the 3rd quarter, an example of filling, and deadlines for submitting it to inspection - read about all this in our article.

Filling out calculations for insurance premiums: 3rd quarter 2017

Let us remind you that from 01/01/2017 all insurance premiums are administered by tax authorities, with the exception of contributions for “injuries”, which are still “in charge” of the FSS and for which you must continue to report to this Fund, but according to the updated form 4-FSS. which has changed again for current reporting. The calculation of insurance premiums is still the same as in previous reporting periods. From the first quarter of 2017, you need to report on “pension”, medical and “social insurance” contributions by filling out the Calculation of Insurance Contributions, the form of which was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

The calculation contains two sections with applications, and personalized information about insured employees (section 3). The following parts of the insurance premium calculation are required to be submitted by absolutely all policyholders (even those who have a “zero” calculation for 9 months):

• summary of contributions payable – section 1,
• calculation of “pension” contributions – subsection 1.1 of Appendix 1 to Section 1,
• calculation of contributions for health insurance – subsection 1.2 of appendix 2 to section 1,
• calculation of social insurance contributions (in case of illness and in connection with maternity) – Appendix 2 to Section 1,
• accounting information – section 3.

All other annexes to Section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and Section 2 is intended for the heads of peasant farms.

It is better to start filling out the Calculation with personalized information (section 3), on the basis of which the data on “pension” insurance contributions is filled out (subsections 1.1,1.3 of Appendix 1 to Section 1). Next, the indicators of contributions to compulsory medical insurance (subsection 1.2 of Appendix 1 to Section 1) and contributions to social insurance with expenses are reflected if sick leave, child benefits, etc. were paid. (Appendices 2, 3 and 4 to Section 1). Appendices 5-10 to Section 1 are filled out by policyholders who have the right to apply reduced tariffs and make payments excluded from the calculation base for insurance premiums. After entering all the specified information, fill out the summary section - the amount of insurance premiums payable (section 1).

After filling out all the necessary sections of the Calculation of Insurance Premiums for the 3rd quarter of 2017, number all pages where there are indicators and indicate their number in a special line of the title page.

The detailed procedure for filling out the Calculation can be found in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11/551, as well as in our previous publications.

An example of calculating insurance premiums for the 3rd quarter of 2017.

In 2017, Alpha LLC has a single employee, who is also a manager who is not a founder. Every month from January to August he received a salary of 30,000 rubles, subject to the following insurance contributions:

• “pension” – 6600 rubles. (22%),
• medical insurance – 1530 rub. (5.1%),
• social insurance – 870 rub. (2.9%).

In September, the employee was on sick leave for 4 days, and he received benefits in the amount of 4,100 rubles. Of which: 3075 rub. - the first 3 days of illness are paid at the expense of the employer, the remaining 1025 rubles. – payment at the expense of the Social Insurance Fund. In this case, how should you fill out the Calculation of insurance premiums for 9 months?

The billing period code for 9 months is 33, we indicate it on the title page and in line 020 of section 3.

When filling out the accounting data in section 3, we take into account that the amount of hospital benefits (4,100 rubles) is not included in the base subject to insurance contributions, therefore in September the base for all insurance premiums will be less than in other months.

We transfer the accounting data from section 3 to subsection 1.1 of appendix 1 to section 1 regarding “pension” contributions. It should be remembered that the number of insured (line 010) is equal to the amount of information in section 3, and the indicators of subsection 1.1 are the summarized indicators of section 3.

In subsection 1.2 of the same appendix we reflect contributions for compulsory health insurance.

We calculate social insurance contributions in Appendix 2 to Section 1, and since the employee received disability benefits in September, we should also fill out Appendix 3. We have already talked about filling out the Calculation for the payment of sick leave benefits earlier, let us remind you that in this case in the Appendix 2, line 070 must be filled in regarding the expenses incurred by the employer to pay for benefits at the expense of the Social Insurance Fund. Expenses at the expense of the employer are not reflected in line 070.

When all insurance premiums have been calculated, we transfer the data for each contribution to the consolidated section 1, which indicates accrued and transferable insurance premiums from the beginning of the year, as well as a monthly breakdown of the last quarter of the reporting period (in this case, July, August, September). Insurance premiums paid by the employer are not reflected in the Calculation.

if their number is no more than 25, then the report can be submitted “on paper”.

For submitting the Calculation of insurance premiums for the 3rd quarter, the deadlines for 2017 are the same, regardless of the form of the document. For both “paper” and electronic Calculations, the last day for their submission will be October 30, 2017.

Calculation of insurance premiums (form) can be downloaded.

Like last year, a unified calculation of insurance premiums for 2018, an example of filling out you will find at the end of the article, submitted quarterly. How to fill out this form? Is it possible to fill out insurance premium calculations online and in what program? What form is valid in 2018? How to fill out a blank insurance premium calculation?

As you can see, when forming the ERSV, many non-standard questions arise. Some of them apply to all SV taxpayers (insurance premiums), and some will be relevant in certain situations. In this article we will try to analyze in as much detail as possible the procedure for filling out the calculation of insurance premiums for 2018. And for a clear understanding, at the bottom of the material there is a sample of filling out the Calculation of Insurance Premiums report.

The tax calculation of insurance premiums (KND 1151111), sample filling below, was approved by the control authorities in Order No. ММВ-7-11/551@ dated 10.10.16 (hereinafter referred to as the Order). Here, the tax authorities approved detailed recommendations for filling out calculations for insurance premiums, including submitting data electronically. From time to time there is talk about a quick update of the document, but at the moment the mentioned Order continues to be in effect and no cancellation is expected.

What is ERSV? This form was developed due to the transfer of SV administration functions from funds to the Federal Tax Service. Accordingly, those reports that were previously submitted to Social Insurance and the Pension Fund with data on contributions to pension, medical and social insurance were cancelled. And they were replaced by a Unified Calculation, which combined information on all listed types of contributions, with the exception of amounts for injuries.

The ERSV is submitted to the territorial branch of the Federal Tax Service by those taxpayer firms that issue remuneration to citizens. The requirement applies to individual entrepreneurs, but only to entrepreneurs-employers or hiring individuals under the GPA. If a businessman is engaged in business alone, he does not have to submit the calculation. The filing deadline is the 30th date of the billing period. Possible rescheduling due to holidays and/or weekends. In the next chapter we will figure out how to correctly fill out a new single calculation for insurance premiums. The mechanism is in accordance with legislative norms.

How to fill out calculations for insurance premiums 2018

The general rules for filling out the report Calculation of insurance premiums 2018 remained the same, since the document itself was not modified by the tax authorities. In order to report without problems and return the document, you must comply with the regulations approved by the Order. Due to the fact that the form is voluminous and includes a large number of pages, does the taxpayer have to fill out all of them or is he entitled to provide only the required ones?

Explanations for filling out calculations for insurance premiums (Appendix 2 to the Order) clarify that there is no need to submit all sheets. It is enough to form a title page, section. 1 and sec. 3, as well as subsection. 1.1 and 1.2 (from Appendix 1 to section 1) and Appendix. 2 (from section 1). In addition, there is a certain sequence for filling out the calculation of insurance premiums, following which will help you enter all the information correctly.

Correctly filling out the calculation of insurance premiums implies the following order:

1. First of all, the title page of the document is formed - here the company indicates the encoding of the settlement period, provides its registration data and other necessary information.
2. At the second stage, it is recommended to enter personalized information on insured citizens - for this purpose, data for the last quarter of the period is indicated by the accountant in the appropriate section. 3 broken down by individuals.
3. Finally, at the third stage, it is necessary to directly calculate the SV by type of compulsory insurance - the data is calculated in the Appendices to the first section, that is, 1.1 and 1.2, as well as 2. All accounting information is given in general figures for the entire period and broken down by recent months.
4. At the fourth stage, the SV is filled in according to the BCC (pages 020, 040, 110) and amounts (pages 030, 050, 110). If the employer applies additional tariffs in terms of compulsory industrial insurance or compulsory social insurance, or its current expenses for VNIM exceed the calculated SV, such data is indicated in separate columns.
5. At the last stage, the title page indicates how many pages the ERSV includes, after which the accuracy of the information is certified by the signatures of the company’s responsible employees and the seal (if such details are available).

We have learned which sections to fill out when calculating insurance premiums, now we will analyze in more detail the mechanism for reflecting accounting information. The presented algorithm is the same for all categories of taxpayers.

New calculation of insurance premiums - instructions for filling out 2018

In general terms, we looked at how to fill out the Calculation of Insurance Premiums report and not make mistakes. Below we present the normative meaning of each section. It is separately indicated which columns you should pay special attention to. You can find detailed line-by-line filling out the calculation of insurance premiums in the Order.

Step-by-step instructions for filling out a new calculation of insurance premiums:

• The document is formed in an incremental manner. Figures should not be rounded. Data is entered in the lines from the left edge. It is allowed to use a paper form (for taxpayer firms with up to 25 people) or use software (if the number is 25 or more people).
• Title form - take registration documentation for the employer. Indicate the coding of the period for submitting data, the serial number of the clarification (when making adjustments), the coding of the Federal Tax Service, the company’s contact phone number, etc.
• Filling out section 1 of the calculation of insurance premiums - this part of the document is intended for entering generalized indicators for SV for the entire period and the last three calendar months in particular. For each type of amount, the current BCCs are given, and if the company pays additional charges to the budget, such CBs are indicated on pages 060-093. In this case, filling out line 090 of the calculation of insurance premiums is carried out only in terms of additional social security.
• Filling out section 2 of the calculation of insurance premiums - a special section of the ERSV is intended exclusively to reflect contributions accrued and paid by the heads of peasant farms. Other categories of economic entities do not form this part of the calculation.
• Filling out the calculation of insurance premiums, Appendix 2 - the specified sheets of the updated DAM are used to reflect social contributions for VNIM. On page 001, the code for the attribute of payment of amounts (using a direct or offset system) must be given. Information is also provided on the number of insured citizens (p. 010), the amount of payments (taxable and not), the basis for calculating SV, contributions to be accrued (p. 060), etc. If the company had relevant expenses, their amounts should be listed on page 070 with the expenses reimbursed by the fund included on page 080.
• Filling out section 3 of the calculation of insurance premiums - the final part of the calculation is intended for entering personalized information on citizens. Even if the company did not have appropriate payments, but continues to have employees, this sheet must be submitted. To know how to fill out section 3 of the calculation of insurance premiums, you should understand that in the absence of payments, only additional information is formed. 3.1, without 3.2.

Filling out a new calculation for insurance premiums 2018 online

We looked at how the calculation of insurance premiums is completed in accordance with regulatory rules. Is it possible to use software to generate a document? Of course, you can fill out a single calculation for insurance premiums 2018 online using a computer. If the company’s accounting is not done manually, which is now very rare, but, for example, in 1C, a special data filling program will help you calculate insurance premiums for 2018. This possibility is also provided in web services for sending reports to control authorities.

Note! In mid-2017, many accountants, trying to calculate insurance premiums, saw that there was no “fill in” button in the regulated reporting. In this case, you have to manually enter information into the appendices to section. 1, which is quite difficult with a large number of staff. However, later the developers corrected the flaw. If you encounter a similar problem, try updating the program.

Filling out calculations for insurance premiums under the simplified tax system

The use of special regimes in the course of business activities does not give companies the right to be exempt from submitting an ERSV report. But when a simplifier calculates SV at reduced tariffs (Chapter 34 of the Tax Code), he must reflect these data accordingly. For those types of contributions that are not paid at all, 0 (zero) is entered, and for others that are paid on the same basis as other enterprises, information is entered in the general manner.

Calculation of insurance premiums - filling out adjustments

No one is immune from errors when filling out insurance premium calculations. If you discovered a flaw before you had time to send the document to your Federal Tax Service office, simply make clarifications and send off the already corrected data. If inaccuracies were identified later, after the ERSV was submitted to the control authorities, an amendment should be submitted.

When creating a clarifying form, be sure to indicate the correction number on the title, starting with “1–”, etc. The algorithm for drawing up the document is absolutely identical to the rules for filling out the primary ERSV, but all data should be provided exactly in accordance with the corrections. A special procedure is applied when clarifying the information in Section. 3 (Letter of the Federal Tax Service No. BS-4-11/12446@ dated June 28, 2017):

• The adjustment is made for those citizens for whom incorrect information has been submitted.
• Filling out section 3 is carried out by submitting 2 copies - the 1st is submitted with old (incorrect) data in sub. 3.1, and on pp. 190-300 etc. 3.2 “0” (zeros) are entered to clear erroneous information. At the same time, 2nd copy. submitted with correct information in sub. 3.1, and pp. 190-300 are filled out in the general order.

How to fill out 0 calculation for insurance premiums

If the employer did not make payments to citizens for the corresponding billing period, the 2018 pension report. Calculation of insurance premiums, a sample zero below, is submitted with zero indicators. The provisions of the Tax Code do not provide for taxpayers an exemption from the obligation to provide an ERSV during a temporary suspension of business activities. When filling out a blank report, the required sheets are generated according to the list above, but in the columns with digital indicators of SV, “0” or dashes are indicated.

Sample of filling out a single calculation for insurance premiums 2018

Despite the fact that most companies today work with special software that allows you to instantly fill out any report, every accountant must clearly understand whether the indicators are reflected correctly or not. For your convenience, we have provided a completed sample of ERSV for 1 sq. 2018. After reading the example, you will be able not only to draw up a document, but also to independently check whether the information is entered correctly or not.

An example of clarifying the calculation of insurance premiums and an example of filling out the calculation of insurance premiums with sick leave are also available on the Internet.

Calculation of insurance premiums 2018 – download a free completed sample here:

Conclusion - in this article we described in detail how to fill out the declaration Calculation of insurance premiums in 2018. The procedure takes into account legal requirements. We separately consider what to do if there were no accruals of remuneration to citizens in the billing period. An algorithm for making adjustments in the presence of errors in personalized information is given.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

“On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form.”

Calculation of insurance premiums is submitted quarterly no later than the 30th day of the month following the reporting (calculation) periods - April 30, July 30, October 30, January 30.

Persons making payments to individuals submit calculations of insurance premiums to the tax authority:

• organizations - at their location and at the location of separate divisions that pay payments to individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such a division to the tax authority at its location (clauses 7, 14, Article 431 of the Tax Code of the Russian Federation);
• individuals (including individual entrepreneurs) - at the place of residence (clause 7 of article 431 of the Tax Code of the Russian Federation).

The heads of peasant farms submit calculations for insurance premiums to the tax authority at the place of their registration (clause 3 of Article 432 of the Tax Code of the Russian Federation) once a year - no later than January 30.

Sections required to be completed by legal entities* and individual entrepreneurs making payments to individuals:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Subsection 1.1 of Appendix 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• Subsection 1.2 of Appendix 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
• Section 3 “Personalized information about insured persons.”

* legal entities, regardless of their activities, in the absence of payments and other remuneration in favor of individuals, submit calculations with “zero” indicators. In the “zero” calculation, section 3 regarding personal data (subsection 3.1) is filled out for a person who has the right to act without a power of attorney on behalf of a legal entity (director, manager, chairman, etc.).

Attention! You should not fill out other sections (add sections when generating a report in electronic form), except in certain cases.

Sections that must be completed in individual cases:

• if an organization or individual entrepreneur charges insurance premiums for health insurance at additional rates to employees performing work with the right to early retirement (subparagraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ), subsections 1.3.1 - 3.2 of the Appendix are filled in 1 to section 1;
• an accredited IT organization that charges contributions at a reduced rate (code 06) fills out Appendix 5 to the section. 1;
• a payer using the simplified tax system and calculating contributions at a reduced rate (code 08) fills out Appendix 6 to section 1;
• if the organization employs temporarily staying foreigners, Appendix 9 is filled out
  to section 1.
• title page;
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms.”

Section 3 “Personal Information”

• “Calculation (reporting) period (code)” of Section 3 must correspond to the value of the calculation (reporting) period in the Title Page. Similar requirements apply to the value in the “Calendar year” line.
• In Section 3, there cannot be two sheets with the same values ​​for the SNILS and full name indicators.

Attention! In the calculation, the personal data of the insured persons must correspond to the data specified in the information on the SZV-M (SZV-Experience) forms, which are submitted to the Pension Fund.

1. Details “Last name”, “First name”, “Patronymic”:

• may contain uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet. The presence of lowercase letters i, v of the Latin alphabet, as well as the use of these letters as the first or only character, is not acceptable;
• must not contain numbers or punctuation marks other than “.” (dot), “-” (hyphen), “’” (apostrophe), “ ” (space);
• cannot contain the characters "." (period), “-” (hyphen), “’” (apostrophe), “ ” (space) as the first, last, or only character. Location of the "." (dot) after the symbol “-” (hyphen), as well as two or more characters “.” (dot), “-” (hyphen),
  “’” (apostrophe), “ ” (space) or combinations thereof are not allowed.

1. “TIN” details (if available):

• is filled out in accordance with the Certificate of Registration of an individual with the tax authority (Form No. 2-1-Accounting). The “TIN” details can be clarified on the official website of the Federal Tax Service of Russia using the “Find out TIN” service.

1. SNILS details:

• consists of 11 digits and is filled in the format XXX-XXX-XXX XX, where X takes numeric values ​​from 0 to 9. The last two digits are indicated separated by a space.

1. Details “Document series and number” for citizens of the Russian Federation (“Identity document code” equal to “21”):

• filled in the format XX XX XXXXXX, where X takes numeric values ​​from 0 to 9 (the series and number are separated by the “ ” (space) sign.

1. Props “Date of birth”:

• should not exceed the current date (the date the calculation was completed). Year of birth: more than 1900.

1. If no payments were accrued to the employee during the reporting period, then subsection 3.2 is not completed.
2. Props “Month”:

• must be filled out in accordance with the month number in the reporting period, for example, in the calculation for the half-year, months 1, 2, 3 cannot be indicated;
• month numbers are indicated sequentially and should not be repeated, for example, in a half-year report it is unacceptable to indicate first 6, then 5 and 4 months, and it is also unacceptable to indicate 4, 4 and 6 months;
• when paying remuneration only in the first and last months of the reporting period, it is necessary to indicate all months sequentially, while in the second month of the quarter a zero indicator is indicated.

Appendix 1 to section 1

Subsection 1.1 “Calculation of contributions for compulsory pension insurance”

Subsection 1.2 “Calculation of contributions for compulsory health insurance”

1. Data on payments, including non-taxable ones, tax base, insurance premiums, as well as the number of insured persons in subsection 1.1 must correspond to the data in section 3 for all employees.
2. For calculations with “zero” indicators, line 010 “Number of insured persons” is indicated equal to 1 (i.e. a person who has the right to act without a power of attorney on behalf of a legal entity).
3. The detail “Payer rate code” in subsection 1.1 must correspond to the detail “Insured person category code” from the section.

Considering that the payer rate codes “01”, “02”, “03” correspond to one category code of the insured person “NR”, it is recommended to fill out one Appendix 1 to Section 1 of the calculation indicating one, any of the above, payer rate codes.

Data on payments, including non-taxable ones, to the tax base from section 3 for all employees must be reflected in subsection 1.2.

For example, with a reduced tariff “code 08” (compulsory medical insurance - 0%), the amount of payments, non-taxable payments and the tax base (lines 030, 040, 050) must contain similar indicators for all employees from section 3, and the calculated amount of insurance premiums (line 060) is indicated equal to zero. Similarly, when filling out Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”

Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”

The corresponding columns on line 080 of the application reflect the amounts of the payer's expenses for the payment of insurance coverage reimbursed by the territorial bodies of the FSS of the Russian Federation.

When filling out line 090 for each month of the reporting period in which the amount of expenses incurred did not exceed the amount of calculated insurance premiums, code “1” is indicated in the “attribute” column, and if expenses exceed the amount of calculated insurance premiums, attribute “2” is set.

It is also indicated that if expenses exceed the amount of calculated insurance premiums as a whole for the last three months of the reporting period, column 4 of line 090 also reflects attribute “2”.

The procedure for transferring the specified data to section 1 of the calculation is reported:

on lines 110 – 113 – amounts payable to the budget (with the sign “1”);

on lines 120 – 123 – the amount of excess of expenses over contributions (with the sign “2”).

Attention is drawn to the fact that in Section 1 of the calculation, it is not allowed to simultaneously fill out line 110 “Amount of insurance premiums payable for the billing (reporting) period” and line 120 “Amount of excess expenses over calculated insurance premiums for the billing (reporting) period.”

In what cases is it necessary to resubmit the calculation to the tax authority?

The calculation of insurance premiums for 2017 and subsequent periods is considered not submitted in the following cases (clause 7 of Article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated December 13, 2017 N GD-4-11/25417):

• There are errors in the calculation:
• in the amount of payments accrued in favor of individuals;
• the basis for calculating contributions to compulsory pension insurance, which has not exceeded the limit;
• the amount of contributions to compulsory pension insurance calculated from such a base;
• the basis for calculating contributions to compulsory health insurance at an additional rate;
• the amount of contributions to compulsory health insurance at an additional rate;
• information from subsection 3.2 section. 3 contradict information from another section (appendix to the section), that is, the sums of indicators for all individuals do not correspond to the same indicators for the organization as a whole;
• The calculation contains inaccurate personal data of individuals.

In any of these cases, the inspection will send a notice of discrepancies in the calculation within the following period (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• no later than the day following the day of receipt of the payment in electronic form;
• no later than 10 days following the day the payment was received on paper.

You need to correct the errors and resubmit the calculation. The deadline for filing it is (clause 6 of article 6.1, clause 7 of article 431 of the Tax Code of the Russian Federation):

• five working days from the date of sending the notice in electronic form;
• 10 working days from the date of sending the notice on paper.

If the calculation is submitted again within the specified period, it is considered submitted on the day of its initial submission (clause 7 of Article 431 of the Tax Code of the Russian Federation).

In order to avoid errors and inconsistencies in the calculation of insurance premiums, you should check the correctness of its completion using Control Ratios. They were sent by Letters of the Federal Tax Service of Russia dated December 13, 2017 N GD-4-11/25417 and dated December 29, 2017 N GD-4-11/, and are also given in the Appendix to the Letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 N 02-09-11/ 04-03-13313.

The calculation is completed correctly if all the equalities listed in the control ratios are met.

The check can be carried out through the “Legal Taxpayer” program. It allows you to detect, among other things, those errors in which the calculation will be considered not submitted and will need to be resubmitted.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 14 for the Krasnodar Territory

From the article you will learn why you fill out Appendix 3 of the calculation of insurance premiums in 2019. Using an example, we will show how to line-by-line the application and tell you what mistakes accountants make.

Why fill out Appendix No. 3 for calculating contributions?

Calculation of insurance premiums is reporting that employers in 2019 will submit quarterly on an accrual basis to the Federal Tax Service. The reporting deadline is the thirtieth day of the month following the reporting quarter. If the deadline falls on a holiday or weekend, the standard transfer rule applies.

The form (KND 1151111) and the procedure for filling it out were approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@.

It is mandatory for everyone to provide a Title Page, Section 1 with Appendices 1 and 2, Section 3.

The remaining sections are taken as the appropriate situation arises. This is especially true for Appendix 3 of Section 1 of the Calculation of Insurance Premiums 2019. We will talk about it below; you will find a detailed example of filling out this Appendix.

Appendix 3 Calculations for insurance premiums reflects social benefits related to sick leave, maternity, funerals, child care payments and disabled people. The basic principles of filling are as follows:

• All data is cumulative;
• Empty quantitative lines are crossed out, where there are no amounts, put 0;
• Foreign workers are persons who are not citizens of the Russian Federation or the EAEU. Lines 020 and 021 were entered for them;
• In the second column of lines 010 – 031 and 070, enter the number of days, and in the remaining lines the number of benefits issued.

An example of filling out Appendix 3 of the RSV in 2019

The following types of benefits were paid to Udacha LLC, which were then reflected in Appendix 3 of the Calculation of Insurance Premiums for 2019 (all benefits were paid in the 1st quarter of the year).

Now you need to record all these payments in Appendix 3 of the Calculation of Insurance Premiums for 2019. Let's start with sick leave.

• Column 1 – we write 1, since this is the only case we have in the reporting period;
• Column 2 – 21 (this is the number of days of illness);
• Column 3 (line 010) – 45,960.00

If sick leave was paid to an external part-time worker, it must be allocated separately. To do this, the cells of line 011 are additionally filled in. In our example, there are no such cells.

Now let’s include sick leave for pregnancy and childbirth in the RSV. This will be line 030. Everything is filled out in the same way as sick leave, but instead of the number of days we indicate the number of benefits.

• Column 1 - we write 1, since this is the only case we have in the reporting period;
• Column 2 – enter 1, because this is the only benefit of this kind;
• Column 3 – 301,186.00 – payment amount.

Further, Appendix 3 suggests entering data on women who registered in the early stages of pregnancy. In our example, there is such an employee. In the second column of line 040 we will write 1 (we have one woman who registered early), and in the third we will indicate the amount.

The next payment that needs to be reflected in the third schedule is the monthly child care allowance. To do this, we will use lines 060 and 061, since according to the conditions of the example, the baby is our first. Column 1 is formatted similarly to all previous ones; we will not dwell on it.

• Column 2 – put the number 3. This figure reflects three benefits to one person: for January, February and March 2019;
• Column 3 – reflect the total amount issued over three months – 41,200.00;
• Line 061 completely repeats 060;
• Line 062 is not filled in, since in the example there are no payments for caring for a second child.

The only benefit we have left is the funeral benefit. This data must be included in the last line of Appendix 3 - 090. This is done in exactly the same way as in the above cases. In columns 1 and 2 we write one, since there was one person and there was one payment, in column three - the amount.

To summarize, for this we add all the benefits:

45,960 + 301,186 + 613.14 + 41,200 + 5071.31 = 394,030.45 rubles. This figure must be entered in line 100, column 3. Line 110 in our case remains empty, because all payments were transferred in person.