Calculation of insurance premiums is a reporting form in the Federal Tax Service Inspectorate that discloses information on the accrual of insurance coverage for workers. Let's figure out what changes Chapter 34 of the Tax Code of the Russian Federation made to the procedure for paying insurance premiums and what a new form of calculation is.

In 2017, a new chapter 34 of the Tax Code came into force, which regulates the procedure for calculating and paying insurance coverage in Russia. Policyholders submit a single report on insurance premiums in a new form of the Federal Tax Service. An exception is the 4-FSS report on accidents and occupational diseases, it should be sent to Social Insurance.

Form RSV-1 in the form approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 16.01.2014 No. 2p is no longer used. But there have been no major changes in the way information is reflected in the new reporting form. The changes affected the fact that information on insurance premiums, which previously belonged to different funds and was provided by different reports (RSV-1 and 4-FSS), is now grouped in ERSV 2020. Only insurance premiums “for injuries” are excluded.

Form for a unified calculation of insurance premiums in 2020

The form for calculating insurance premiums 2020 was approved by Order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551, code for KND - 1151111. It is called "Calculation of insurance premiums" (RSV, ERSV).

RSV contains information on payments for compulsory insurance:

• compulsory pension insurance (OPS), including at an additional rate, as well as additional social security;
• compulsory health insurance (CMI);
• compulsory social insurance in case of temporary disability and in connection with motherhood (VNiM).

Form structure

The report in the KND 1151111 form consists of the following information blocks.

1. General information about the insured (organization, individual entrepreneur or individual who is not an individual entrepreneur).

2. Section 1.

Contains basic payment information:

• amounts payable for the billing period (including for the last 3 months);
• the amount of excess expenses for contributions to VNiM.

Subsection 1.1 includes information on the OPS:

• the number of individuals to whom payments were made and contributions were accrued, including in amounts that exceed the maximum base value;
• amounts of non-taxable payments;
• the basis for calculating insurance premiums, including in amounts exceeding the limit value;
• the calculated amount, including from amounts that exceed and do not exceed the limit value of the base.

Subsection 1.2 includes information on CHI similar to subsection 1.1.

Subsection 1.3 contains:

• OPS at an additional tariff (subsection 1.3.1);
• OPS at an additional rate for certain categories of payers (“harmfulness”) specified in paragraph 3 of Art. 428 of the Tax Code (subsection 1.3.2).

Subsection 1.4 contains information on additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of a coal industry organization.

Appendix 2 (Section 1) contains information on VNiM contributions:

• total insured individuals since the beginning of the year, including for the last 3 months;
• the amount of all payments and other remuneration in favor of individuals;
• amounts of non-taxable payments;
• amounts exceeding the maximum value of the base;
• the basis for calculating insurance premiums, including other additional information;
• other additional information.

Calculation of insurance premiums 2020, Appendix 3 to Section 1 contains information on VNiM's expenses for benefits paid:

• for temporary disability (cumulatively) subject to limitations and exceptions (including external part-time workers), including for the last 3 months;
• for pregnancy and childbirth (cumulatively), including for the last 3 months, taking into account external part-time workers;
• a one-time allowance for women registered with medical organizations in the early stages of pregnancy, taking into account external part-time workers;
• a one-time allowance at the birth of a child;
• monthly allowance for child care (up to 1.5 years), including for the first child and for the second and subsequent children;
• the number of additional days off for the care of children with disabilities;
• insurance premiums calculated for additional days off for the care of disabled children;
• social benefit for burial or reimbursement of the cost of a guaranteed list of funeral services;
• for reference: accrued and unpaid benefits.

Annex 4 contains information on expenditures made at the expense of funds financed from the federal budget for section 1.

Annex 5 - on the conditions for the application of the reduced tariff for payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation (Russian organizations operating in the field of information technology).

Appendix 6 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (organizations (IP) on the USN).

Annex 7 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 7 p. 1 art. 427 of the Tax Code of the Russian Federation (NCOs, with the exception of state (municipal) institutions on the simplified tax system).

Annex 8 - on the conditions for applying the reduced tariff of payers specified in paragraphs. 9 p. 1 art. 427 of the Tax Code of the Russian Federation (IP using patent CH).

Annex 9 - on information for the application of the tariff specified in paragraphs. 2 p. 2 art. 425 (paragraph 2, paragraph 2 of article 426 of the Tax Code) of the Tax Code of the Russian Federation (general rates, reduced tariffs).

Appendix 10 - about the information that is necessary for the application of the provisions of paragraphs. 1 p. 3 art. 422 of the Tax Code of the Russian Federation (payments and other remuneration under labor contracts, civil law contracts, in favor of full-time students in vocational and educational institutions of higher education, for activities carried out in a student team included in a special register).

3. Section 2 contains data on the obligations of heads of peasant (farmer) households:

• amounts payable for the billing period (including for the last 3 months) under the GPT;
• amounts payable for the billing period (including for the last 3 months) under CHI.

Annex 1 - other informative and clarifying information.

4. Section 3 - personalized information about the insured persons.

How to calculate the number of insured persons in the calculation of insurance premiums? To do this, take into account all the employees who are registered in your organization. Do not forget to include specialists working under GPC agreements, as well as maternity leave and women on parental leave. Specify this indicator in lines 010 of subsections 1.1-1.2 of Appendix 1 to Section. 1. Please note that line 020 may be less than line 010. For example, if in the reporting period the organization had employees on maternity leave or parental leave, insurance premiums are not charged for them.

Read on to find out more. It is also set out in the Order of the Federal Tax Service No. ММВ-7-11/551.

Unified calculation of insurance premiums 2020, form

What is the deadline for reporting in 2020?

For policyholders, a single deadline for reporting on insurance premiums is set - no later than the 30th day of the month following the reporting quarter, Art. 423 of the Tax Code of the Russian Federation. For 20187, you must report by 01/30/2019.

Forms of calculations now do not depend on the method of providing information, we will present the uniform terms in the table.

Each reporting period has its own code. For organizations that are undergoing reorganization (liquidation), the codes differ from the general ones. Enter the period code in the calculation of insurance premiums for 2020:

Shelf life of RSV

Art. 23 of the Tax Code of the Russian Federation establishes the duty of the taxpayer to keep accounting and tax documentation for four years. At the same time, the list approved by the Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 establishes that declarations and calculations must be kept for at least 5 years, and if the organization does not have personal accounts or payroll records for employees, it is necessary to ensure the safety of reports for at least 75 years. You can store reports not only on paper, but also in electronic form. The order of storage and responsible persons must be determined in the accounting policy.

Penalties for RSV-1 in 2020

For failure to provide reports or violation of deadlines, administrative liability and penalties are provided. So, for example, if the organization has not submitted the RSV on time, the tax authorities will charge a fine in the amount of 1,000 rubles or 5% of the calculated insurance premiums in the billing period.

If the calculation is submitted on time, but discrepancies between the amounts of personalized accounting and the total amounts of calculated insurance premiums are found in it, it is considered that the report has not been submitted. Corrections must be made within 5 working days from the date of receipt of the notice from the IFTS. After making changes, the date of the report is recognized as the day of the first dispatch of the RSV (paragraphs 2 and 3, clause 7, article 431 of the Tax Code of the Russian Federation).

Ask questions, and we will supplement the article with answers and explanations!

If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.

Calculation of insurance premiums: reporting/billing period codes

RSV: presentation place codes

Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551@):

Calculation of insurance premiums: tariff codes

The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.

All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551@. For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code “01” in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code “02”.

Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.

In addition, it is important to note that if during the reporting / billing period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.

The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums: codes of types of documents

The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the passport of an employee - a foreign citizen is reflected, then the code "10" is put in this line.

All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551@.

Calculation of insurance premiums: codes of the category of the insured person

In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of whom personalized accounting information is being submitted.

The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551@. So, for example, if an employee belongs to the category of persons who are covered by compulsory pension insurance and for whom insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.

RSV: other codes reflected in the calculation

In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:

For all those interested, we inform you about the deadlines for submitting reports for the 2nd quarter of 2017 for LLCs and individual entrepreneurs, the periods for paying taxes and contributions, the exact dates and names of the reports.

July 1, 2017 is not only the beginning of the reporting deadline for the 2nd quarter of 2017, but also the month of summer, which is traditionally considered the most convenient for holidays.

The beginning of the holiday season, as a rule, leaves its mark on the timeliness of the fulfillment of obligations to regulatory authorities. Someone is in the lead, but there are always outsiders, so in order to reduce this category, we will try to analyze all the time stages of the reporting period using the examples of reporting to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS.

Not later than July 17, 2017, the deadline for submitting reports in the SZV-M form to the FIU for June 2017 is information about insured persons, regardless of the method of submission.

The name of the report is “Information about the insured persons”, form SZV-M.

Deadline for reporting for the 2nd quarter of 2017 to the Social Insurance Fund

No later than July 20, 2017, the deadline for submitting reports in form 4 of the FSS for the 2nd quarter of 2017 on paper, and in the form of an electronic document no later than July 25, 2017.

The name of the report is Form 4 of the FSS - Calculation of the accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as the costs of paying insurance coverage.

Deadline for submitting reports for the 2nd quarter of 2017 to the Inspectorate of the Federal Tax Service

The deadline for submitting quarterly reports to the IFTS for the 2nd quarter of 2017 depends on the type of tax return:

• Not later than July 25, a tax return for value added tax, only the submission of VAT electronically through the TCS is provided;
• Not later than July 28, a tax return for corporate income tax (reporting period quarter);
• Not later than May 29, June 28, July 28 tax return for corporate income tax (reporting period month);
• Not later than July 20, a tax return for a single tax on imputed income for certain types of UTII activities;
• Not later than July 20, a single simplified declaration;
• Not later than July 31, calculation of the amounts of personal income tax calculated and withheld by the tax agent Form 6-NDFL;
• Not later than July 31, a tax return on property tax of organizations, depending on the conditions, with the calculated tax on the cadastral or book value of the property.

Deadline for submission of monthly reports for July 2017 to the Pension Fund

Not later than August 15, 2017, the deadline for submitting reports in the SZV-M form to the Pension Fund of the Russian Federation for July 2017 "Information on insured persons" regardless of the method of submission.

Failure to submit quarterly reports on time, which is usually more than 10 days late on a calendar basis, leads to the imposition by the tax office of a ban on transactions on your current account. Eliminating the reason for blocking a current account in a short time is a possible procedure, but time is already starting to “play” against your business.

Deadlines for paying taxes and insurance premiums for the 2nd quarter of 2017 to the FSS and the Federal Tax Service

Deadlines for paying taxes and insurance premiums for the 2nd quarter of 2017 by type:

• No later than no later than May 15, June 15, July 17, insurance premiums to the FSS and the Federal Tax Service;
• Not later than July 25, an advance payment for the USN tax;
• Not later than July 25, UTII tax;
• Not later than July 25, August 25, September 25 (1/3 of the amount of tax accrued for the 2nd quarter) VAT tax;
• Not later than July 28 income tax (reporting period quarter);
• Not later than April 28, May 29, June 28 income tax (reporting period month);
• Payment for a patent - if the term of the patent is less than 6 months, then in the amount of the full amount of tax no later than the expiration date of the patent, if the term of the patent is from 6 to 12 months, then in the amount of 1/3 of the amount of tax no later than ninety calendar days after the start of the patent;
• Not later than July 25, the sales tax on the territory of Moscow;
• Not later than July 25 tax according to the Unified Agricultural Tax.

Recently, special attention on the part of tax inspectors has been paid to issues related to payroll, the timeliness of paying taxes on employee income and the timing of salary payments. These data are reflected in the reporting form 6-NDFL, it is filled out not only by legal entities, but also by individual entrepreneurs, that is, by everyone who has employees.

What reporting does LLC (legal entities) provide for the 2nd quarter of 2017

On the simplified taxation system (STS) for the 2nd quarter of 2017, LLC must submit a calculation in the form-4 of the FSS, a calculation in the form of SZV-M for the period April-May-June, declaration 6-NDFL.
On the general taxation system (OSNO) for the 2nd quarter of 2017, the LLC must submit a calculation in the form-4 of the FSS, a VAT declaration, a profit declaration, a 6-NDFL declaration, a calculation in the form of SZV-M for the period April-May-June.

What reporting does the IP submit for the 2nd quarter of 2017

On the simplified taxation system (STS) for the 2nd quarter of 2017, an individual entrepreneur must submit, if there are employees, a calculation in the form-4 of the FSS, a calculation in the form of SZV-M for the period April-May-June, a declaration 6-NDFL.
On the general taxation system (OSNO) for the 2nd quarter of 2017, an individual entrepreneur must submit a VAT return, if there are employees, calculation in form-4 of the FSS, calculation in form SZV-M for the period April-May-June, declaration 6-NDFL.
For UTII for the 2nd quarter of 2017, an individual entrepreneur must submit a UTII declaration, if there are employees, calculation in form-4 of the FSS, calculation in form SZV-M for the period April-May-June, declaration 6-NDFL.

If there are difficulties in preparing reports in this accounting company, they will help to overcome them without significant time and material costs. Up-to-date forms, a competent team and a willingness to help are essential factors for a positive result.

For information:
Deadlines for reporting and payment of taxes for the 4th quarter of 2016, 3rd quarter of 2016, 2nd quarter of 2016.

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The tax period is indicated by code 22 on the title page of VAT, UTII and water tax declarations. What quarter it is - read the article, here are important details, free guides and useful links.

The following guides will help you report taxes without any problems (you can download them):

Russian law requires that payers be identified for each tax, as well as all necessary elements of taxation. These include the object of taxation, the taxable base, the tax period, the rate of payment, the procedure for its calculation, as well as the procedure and terms for making payments to the budget. All these data are needed in order to calculate the amount to be transferred for a certain period of time.

The tax period is one of the mandatory elements that must be defined for any tax.

Depending on what payment needs to be calculated and made, the control periods have different durations - for example, a month, a quarter, a year. For the tax period, the code in the declaration is indicated on the title page, it includes two digital digits. Tax period codes are given in the orders of the Federal Tax Service on the approval of the relevant reporting and the procedure for filling it out.

There are payments with the same payment periods, but different rates and calculation rules. As a rule, for the same periods of time in various forms of reporting, digital encodings are the same. For example, you need to make a payment and report quarterly by:

water payment.

You have to report annually on:

transport payment;

Tax period code 22 in reporting templates

After reviewing the tax period code in the declaration, do not forget to look at the following sample reports:

How to submit a declaration online

Today, most firms and entrepreneurs report on taxes in electronic form - they compile a report in the form of a file and send it to the TCS inspection. In this case, the inspectorate also confirms the acceptance of the report by the TMS - a message of acceptance. However, if errors or typos have crept into the reporting that are in conflict with the control ratios approved by the Federal Tax Service, then the taxpayer will be refused acceptance, then the electronic report will not be accepted. Therefore, it is more convenient to check all reports before sending them to the inspection for control ratios. The BukhSoft program will help with this.

The BukhSoft program transfers any reporting via the Internet in automatic mode. You can send tax returns and calculations to the tax office, social. fear, pension fund, Rosstat and other government departments. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of the Russian Federation. Try it for free:

Send report

Tax period code: table

Table. Reporting period codes

Tax period: code in the declaration	Decryption	Which reports are used
	First quarter	Declarations for: "profitable" payment water payment Calculations for: "property" payment Form 6-NDFL
	Second quarter	Reporting for: water payment
	Third quarter
	half year	Declaration on "profitable" payment Calculation according to the form 6-NDFL Calculation of the "property" payment
		Declarations for: Form 3-NDFL income tax property payment transport payment land payment Calculations for: Form 6-NDFL insurance premiums for compulsory medical insurance, mandatory medical insurance and compulsory social insurance for disability and maternity

Tax period: code in the declaration

Formally, the tax period 22 is understood as the second quarter of the calendar year, at the end of which the firm or entrepreneur, according to the established rules, determines:

taxable base for the 2nd quarter;

payment amount for the 2nd quarter.

Tax period code 22 is used when filling out reports for the 2nd quarter on VAT, UTII and water tax. These taxes are paid by the following companies and entrepreneurs:

VAT - when working on the general taxation system;

UTII - if the types of business fall under this special regime in accordance with all-Russian and regional legislation;

water tax - if water facilities are used under a license.

An example of filling out UTII reporting with tax period code 22, see the window below, this document can be downloaded:

When putting down the "quarterly" coding, it is important to take into account the following features when a company or entrepreneur is registered in the middle of a quarter.

1. If registration took place 10 days before the end of a quarter or more, the first reporting period for a company or entrepreneur for which tax must be calculated, paid and reported is the period from the date of registration to the end of the same quarter.
2. If the registration is dated 9 days before the end of the quarter or less, then the first reporting period for the firm or entrepreneur is the period of time from the date of registration to the end of the next quarter after the quarter in which the day of registration falls.

In addition to the coding "22", the code in the declaration is also used for the tax period "21" and "23". The digital coding "23" denotes the 3rd quarter in reporting on VAT, UTII and water payment.

The numeric code "21", denoting the first quarter, is used much more often.

It is necessary to calculate and make a payment for the first quarter, as well as report on it, not only for payers of VAT, UTII and water tax, but also for payers of "profitable" and "property" payments, as well as mandatory insurance premiums administered by the Federal Tax Service. In addition, the coding "21" is used when filling out a quarterly calculation in the form of 6-NDFL.

Tax Period 31

The digital two-digit tax period code 31 in tax reporting indicates a half year. The tax period code 31 is affixed during the execution of income tax returns for the first half of the year, calculation in the form 6-NDFL and calculation of property tax.

Tax Period 34

The digital code of the tax period 34 in the tax reporting means that the reporting is completed at the end of the year. The tax period code 34 is affixed when filling out at the end of the year declarations in the form 3-NDFL, for income tax, for property, transport and land taxes, for special regimes - ESHN, simplified tax system, as well as calculations - in the form 6-NDFL and for insurance premiums for OPS, OMS and OSS for disability and maternity.

When putting down the tax period code 34, it is important to take into account the following features when a company or entrepreneur is registered in the middle of the calendar year. If the registration took place from January 1 to November 30, then the first annual period for a company or entrepreneur is the period from the date of registration until the end of the same year, that is, until December 31. If the registration is dated from December 1 to December 31, then the first annual period for a firm or entrepreneur is the period from the date of registration to the end of the next calendar year.

This is a time period of the financial, economic and operational activities of the institution, which is reflected by the accountant in the accounting and final reports.

The only legally recognized interval is the calendar year, which begins on January 1 and ends on December 31 inclusive (clause 6 of article 15 402-FZ), the code for such a reporting period is 34 in the financial statements. Sometimes it has an annual duration (365 days), but starts from another date, it is called financial.

There is also an intermediate one, which is limited to a month or a quarter - for monthly and quarterly registers, respectively.

Since accounting is annually submitted to the IFTS once (during the first 3 working months), the calendar year, which begins on January 1, is still considered the main one. Thus, the reporting period in the financial statements of 2017. started on 01/01/2017.

Codes of reporting periods of the financial statements of 2019

The annual report, which consists of the final balance sheet and its appendices, is submitted by accountants to the territorial tax inspectorates by the end of March of the next year. But there are situations when organizations submit intra-annual reports to INFS: monthly and quarterly.

Due to the large number of financial documents processed by specialists, a special periodicity coding was introduced to avoid confusion. Codes of reporting periods of financial statements 2016 were changed by Appendix 3 (as amended on December 20, 2016) to the order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3 / 558@, and to determine the time interval for which you need to report, in 2017-2018. the following notation applies:

• 21 - first quarter;
• 31 - 6 months (half a year);
• 33 - 9 months;
• 34 - year;
• 50 - the last reporting period in the financial statements and in tax reports during the reorganization (liquidation) of the institution.

Submission of interim accounting

According to paragraph 5 of Art. 13 402-FZ, accounting is considered intermediate, which is compiled for an interval of less than one calendar year. These can be monthly or quarterly registers.

Interim reports are submitted only when the organization is obliged to submit it in accordance with the current legislation of the Russian Federation, by-laws and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of article 13 402-FZ). In such cases, the dates of the EP must be fixed in the accounting policy of the institution.

The deadlines for the submission of intermediate forms are not established by the current legislation. The terms and time intervals for which you need to report are determined by internal and external users of accounting.