Deadlines for submitting calculations for insurance premiums in 2021

All employers paying individuals income subject to contributions must submit quarterly calculations of insurance premiums. Among them:

• legal entity,
• Individual entrepreneurs with employed employees,
• heads of peasant farms,
• separate accounts that independently pay employees,
• individuals making payments to other citizens.

It is necessary to report to the tax office at the location of the company and its separate divisions that have bank accounts and pay payments to employees. Individual entrepreneurs submit accounts at their place of residence.

RSV: calculation composition

Calculation of insurance premiums (form KND 1151111) appeared in 2017. Then the administration of contributions for compulsory pension, social and health insurance was transferred to the tax inspectorates. At the same time, the 4-FSS form also changed. Calculations for contributions to compulsory insurance in case of disability and maternity were removed from it. Now the 4-FSS report contains only contributions for injuries. But this report is still submitted to the FSS.

The deadlines for submitting calculations for insurance premiums for the 1st quarter of 2021 are different:

• Employers send the DAM to the tax office no later than April 30, 2021,
• The deadline for submitting the calculation to the Social Insurance Fund depends on the method of preparing the report.

Calculation of insurance premiums to the Federal Tax Service

The deadline for submitting a settlement to the Federal Tax Service does not depend on the method of its execution. The report can be prepared on paper or electronically. The deadline for submission will not change: April 30, 2021.

The shipping deadline may change if the deadline falls on a weekend. Then the deadline is moved to the next working day following the weekend. But in 2021, April 30 falls on a Tuesday, which is a working day. This means that there will be no postponements, the report must be sent on time.

Calculation of insurance contributions to the Social Insurance Fund

Calculation of social insurance premiums can be prepared on paper or electronically. Their deadlines for sending will be different:

• Employers send a report on paper before April 20,
• Reports can be sent electronically until April 25.

The rule of delays also applies here. April 20, 2019 falls on a Saturday, which means the deadline is extended until Monday, April 22. And the date April 25 is Thursday, which means there are no postponements.

Let us remind you that not all employers can report “on paper”:

• If the number of employees is up to 25 people, you can report “on paper” or electronically – at the employer’s choice,
• If the staff number is more than 25 people, you can send the report only via electronic channels.

In 2021, as before, reporting on insurance premiums is submitted by employers (legal entities and individual entrepreneurs), paying amounts of monetary remuneration to employees and accruing contributions for compulsory social, medical, and pension insurance.

In 2021, the list of reporting on insurance premiums includes the following forms:

1. Calculation of insurance premiums on the DAM. The document contains generalized information on the amounts of insurance premiums accrued and paid during the reporting period (quarter). The law provides for the provision of a zero report form. This means that an employer who did not pay salaries to employees during the reporting period (for example, all employees were on leave without pay), and accordingly did not accrue or pay insurance premiums, submits a zero DAM report to the Federal Tax Service.
2. 4-FSS. Form 4-FSS consolidates data on the amounts of insurance premiums accrued and paid for compulsory insurance against industrial accidents and occupational diseases. In the text of the document, the employer calculates the base for calculating contributions, after which he indicates the amount of insurance premiums to be calculated and paid. The reporting periods of 4-FSS are 1st quarter, half-year, 9 months and calendar year. The report is submitted quarterly on an accrual basis.
3. SZV-M. The SZV-M report is compiled in order to comply with the requirements regarding the provision by the employer of information on individual (personalized) employee records. In the document, the employer provides a list of employees whose labor relations are formalized on the basis of employment contracts or GPC agreements. Personalized accounting information consists of the full name, INN and SNILS of employees. Data on income paid to employees, as well as on accrued and paid insurance premiums, are not reflected in the SZV-M report. The reporting period of SZV-M is a calendar month.
4. SZV-Experience. At the end of the calendar year, the employer submits to the Pension Fund information about the insurance coverage of employees, drawn up in the form of an SZV-Experience report. The document is a list of employees (full name, SNILS) who worked at the enterprise during the year (including those fired and hired during the year), as well as the period of their work, indicating the grounds for calculating length of service. The amounts of contributions accrued and paid by the employer for compulsory social, medical, and pension insurance are not reflected in the SZV-M report.

When calculating insurance premiums, it is important to comply with the deadlines for companies and individual entrepreneurs who issue taxable monetary or non-monetary remuneration to individuals. We are talking about:

• remuneration under employment contracts,
• remuneration to performers under GP contracts for work or services,
• payments to owners of exclusive rights, etc.

All these amounts form the basis for the assessment of contributions, which means that you have to make insurance payments and report on them. According to the current rules, payments from remunerations to individuals must be transferred and reported in two directions.

1. To the social insurance fund - for payments “for injuries”.
2. To the tax office - regarding payments to OSS for sick leave and maternity leave, to compulsory medical insurance and to compulsory health insurance.

You must also report to two addresses:

• to the tax office (calculation of insurance premiums),
• in social insurance (calculation 4-FSS).

Check report

Electronic reports are required to be submitted by legal entities and entrepreneurs whose average number of employees for the past year was more than 25 people. With an average staff size of 25 people or less, you can report to the tax office or social security fund on paper.

For payments “for injuries”, the deadline for submitting calculations for insurance premiums for the 1st quarter of 2021 on paper and in electronic form differs. Form 4-FSS is submitted within the following deadlines:

• on paper - by the 20th day of the month following the reporting period;
• in electronic form - by the 25th day of the month following the reporting period.

But in any case, according to Form 4-FSS, the deadline for submitting calculations for insurance premiums for the 1st quarter of 2021 is April 2021.

Reporting on pension, social and medical payments is submitted to the tax office by the 30th day of the month following the reporting period, regardless of the form in which the reporting is presented - on paper or electronically. According to the calculation of insurance premiums, the deadline for delivery for the 1st quarter of 2021 is by April 30, 2021.

As with other tax reporting, the DAM applies the rule of the Tax Code of the Russian Federation on postponing the deadline falling on a non-working day to the next working day.

According to the current rules, the frequency and deadlines for reporting and payments do not coincide. You need to report to the tax office and the social security fund quarterly, and make payments monthly. In this case, the deadlines are shifted to the future when they fall on a non-working day. To avoid wasting time tracking deadlines, it’s handy to have a reminder of reporting deadlines on hand. The memo is given in Table 2.

Table 2. Calculation of insurance premiums: deadlines for the 1st quarter of 2019 and beyond

Calculation of insurance premiums: presentation method

So, the deadlines for submitting reports in 2021 have not changed, and fines for failure to submit them have remained at the same level. According to the general rules, “lateness” in filing a declaration or “Calculation of insurance premiums” may entail a fine of 5% of the amount of tax reflected for payment, but not transferred, for each month of “delay,” incl. incomplete (Article 119 of the Tax Code of the Russian Federation).

Other forms of reporting provide for various measures of influence. Thus, failure to submit 6-NDFL is punishable by a fine of 1000 rubles. from the employer for each overdue month (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Impressive sanctions are also provided for late reporting to funds. For example, the fine according to the 4-FSS report will be 5% of the amount of contributions payable for each overdue month, but not more than 30% of contributions and not less than 1000 rubles. (Article 26.30 of the Law of July 24, 1998 No. 125-FZ). Such significant troubles can only be avoided by generating reports without violating the deadlines for their submission.

The method of presentation depends on the average number of employees and other individuals in whose favor payments were made (clause 10 of Article 431 of the Tax Code of the Russian Federation):

• if during the previous reporting/accounting period 25 or fewer people received payments, then the organization/individual entrepreneur can submit the calculation on paper;
• if more than 25 people received payments during the previous reporting/settlement period, then the employer is obliged to submit the DAM in electronic form in the format approved by the Federal Tax Service (Appendix No. 3 to the Order of the Federal Tax Service dated October 10, 2016 N ММВ-7-11/). The calculation must be signed with an enhanced qualified electronic signature.

It is important to know that if the employer was supposed to submit an electronic calculation, but submitted it on paper, then the employer will be fined 200 rubles for violating the method of submission. for each calculation submitted out of format (Article 119.1 of the Tax Code of the Russian Federation).

An example of filling out a calculation of insurance premiums for the 1st quarter of 2021

When making calculations for insurance premiums, you must provide the following information:

• INN and KPP of the employer who is the policyholder;
• full name of the company;
• code assigned to the tax service department and the place of registration and accounting of the organization;
• document correction number;
• reporting period code and indication of the exact calendar year;
• OKVED company;
• contact telephone number of the authorized person involved in drawing up the document;
• Full name of the person responsible for preparing the reports;
• OKTMO;
• KBK;
• the total amount of contributions that must be paid for pension insurance for the entire billing period and each month in particular;
• the amount of health insurance premiums for the full period and each month;
• the amount of social insurance contributions for the full period and each month;
• the amount by which expenses exceed the calculated insurance premiums for the full period and each month in particular;
• the total number of individuals who work for the company and for whom appropriate insurance contributions must be made;
• the amount of payments to individuals from which insurance premiums should be calculated;
• amount of insurance premiums;
• the amount of payments made to employees in the event of temporary disability or maternity.

RSV is given by:

• Russian companies (LLC, JSC), as well as their branches;
• foreign enterprises operating in the Russian Federation;
• entrepreneurs and heads of peasant farms-employers;
• individuals who are not registered as individual entrepreneurs, but pay income to hired employees.

The report is submitted to the Federal Tax Service based on the results of each quarter no later than 30 days after its end. If the deadline falls on a non-working date, it is moved to the next closest working day. But in 2021 there are no such transfers. See the diagram for the deadline for submitting the report in 2021.

We recommend not to delay submitting the DAM until the last reporting day, but to submit it in advance, because if you are late, the tax authorities will impose sanctions under clause 1 of Art. 119 of the Tax Code of the Russian Federation. The amount of the fine will be 5% of the amount of contributions for each overdue month. The Tax Code of the Russian Federation provides for restrictions: the minimum amount of the fine is 1 thousand rubles, the maximum is 30% of the amount of contributions from the “overdue” report.

The RSV form is still approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11 / Although the tax authorities were going to change the form of calculation, and for the 1st quarter of 2021 we would have to report on an updated form, but so far the changes have not been adopted, and we will report for 1 quarter is needed on the old, familiar form.

• those who were previously beneficiaries indicate the tariff code “01” and the corresponding code of the category of insured persons: “NR”, “VZHNR”, “VPNR”;
• tariff codes “08”, “09” and “12” are not used;
• codes of categories of insured persons are not used: “PNED”, “VZhED”, “VPED”;
• Appendices 6 and 8, where the right to use reduced tariffs was previously confirmed, are not filled out.

Fill in the calculation fields with text, numeric, code indicators from left to right, starting from the first (left) familiarity. Indicate cost indicators in rubles and kopecks.

Fill out the calculation with blue, black or purple ink. On a computer, fill out the calculation in capital printed characters in Courier New font with a height of 16-18 points.

If there are no indicators, do this:

• Enter “0” (“zero”) in the fields for quantitative and total indicators. For example, where you put the amounts of income, contributions, tax identification number, number of employees.
• Place a dash where there should be text data, but there is none. For example, an employee does not have a middle name according to his passport.
• Do not put anything in empty cells if you are filling out the calculation on the computer.

Important: there should not be negative values ​​in the calculation. The amount in the personal account of the insured person cannot be less than zero. Inspectors will not accept a report with negative values ​​(Letters of the Federal Tax Service dated 08/23/2017 No. BS-4-11/16751 and dated 08/24/2017 No. BS-4-11/16793).

In the finished calculation, put the number of each page in the “Page” field. Calculation pages have continuous numbering, starting with the title page. And it doesn’t matter how many sections you filled out, which ones you included, and which ones you skipped. The number for the first page is “001”. This is stated in clauses 2.1-2.21 of the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

The control ratios of the calculation indicators are given in Letters of the Federal Tax Service dated December 13, 2017 No. GD-4-11/25417, dated December 29, 2017 No. GD-4-11/27043 and dated February 5, 2018 No. GD-4-11/2121. Control ratios for social security expenses are in the Letter of the Social Insurance Fund dated June 15, 2017 No. 02-09-11/04-03-13313.1

Let's look at the algorithm for filling out the calculation of insurance premiums for the 1st quarter of 2021 step by step using an example.

Total accrued: RUB 350,000. and allowance.

In addition to the required sheets, the company filled out Appendix 3 to Section 1.

It should be taken into account that the deadlines for submitting such documents are clearly regulated by the norms of the current legislation, which also allows them to be shifted to take into account non-working days.

To avoid confusion and meet the allotted deadline, it is better for the accountant to prepare all the necessary documents in advance and check them for errors.

Depending on the taxation regime, each commercial enterprise is required to submit reports for the 1st quarter of 2021 within the deadline provided for by the Tax Code of the Russian Federation. To compile such documents, approved standard forms are used, which are freely available, and they are generated electronically using special accounting programs.

VAT declaration

Such reporting is submitted at the end of the quarter by each entity engaged in business activities. For the fourth quarter of 2021, you can report VAT until January 25, 2019. In this case, tax payments can be made in equal amounts over the next 3 months.

Let us dwell on some aspects of filling out the calculation of insurance premiums:

1. The calculation must be filled out in black, blue or purple ink (clause 2.15 of the Procedure for filling out the calculation, approved by Order of the Federal Tax Service of October 10, 2016 N ММВ-7-11/ (hereinafter referred to as the Procedure)).
2. Text fields are filled in with printed capital letters (clause 2.16 of the Procedure)
3. The pages are numbered, starting with the Title Page - it is assigned the number “001” (clause 2.10 of the Procedure).
4. Errors in the calculation cannot be corrected using a corrective or other similar means (clause 2.17 of the Procedure).
5. You cannot print the calculation two-sided (clause 2.18 of the Procedure).
6. Stapling calculation sheets, leading to damage to paper, is unacceptable (clause 2.19 of the Procedure).
7. If there are no quantitative or total indicators, “0” is placed in the corresponding field, in other cases - a dash (clause 2.20 of the Procedure).
8. If the employer submits the initial calculation, then in the “Adjustment number” field she must indicate “0—”. When submitting the first updated calculation, “1—” is indicated, the second – “2—”, etc. (Clause 3.5 of the Procedure).

You can learn more about the rules for filling out the DAM in the above-mentioned Procedure.

Check report

Filling out the title page

Rules for filling out the title page of the RSV

Codes for filling out the title page

Checking and sending RSV

You can check the correctness of filling out the calculation using the control ratios developed by the Federal Tax Service (Letter of the Federal Tax Service dated June 30, 2017 No. BS-4-11/, Letter of the Federal Tax Service of Russia dated December 13, 2017 No. GD-4-11/). In addition, the FSS also developed control ratios regarding expenses for “sickness” benefits (FSS Letter dated June 15, 2017 No. 02-09-11/04-03-13313).

Before sending the report, check it using the tester program by downloading it from the official website of the Federal Tax Service.

Submit the report electronically if the average number of employees for 2021 exceeded 25 people. If the number of employees is 25 or less, it can be presented on paper.

When will the calculation be considered not submitted?

The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• section 3 contains false personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

In the above cases, the tax authorities, no later than the day following the day of submission of the electronic calculation, notify the employer of non-acceptance of his DAM. The employer has 5 working days from the date of its notification to correct the Calculation. If the employer meets the allotted deadline, the date of submission of the calculation will be considered the date of the initial submission of the calculation.

If the calculation is presented on paper, then the Federal Tax Service has 10 working days following the day of receipt of the paper calculation to notify it of non-acceptance, and the employer has 10 working days from the date the tax authorities send a notification of errors to correct the calculation.

Filling out Section 3

To be completed for all employees who received payments under employment and civil law contracts in the 4th quarter of 2019.

Fill out Block 3.2.2 only if in 2021 you made payments subject to contributions to compulsory pension insurance at an additional tariff.

Codes for completing Section 3

Deadlines for submitting zero calculations for insurance premiums in 2021

If the company did not accrue payments and, accordingly, contributions to individuals, then you still need to submit an ERSV - both annual and interim. Only the calculations in such a situation will be zero.

The zero calculation for contributions to the Federal Tax Service must include the title page, section 1, subsections 1.1 and 1.2 of Appendix 1 to Section 1, Appendix 2 to Section 1 and Section 3 (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940) . This is the minimum for all other cases. The remaining pages do not need to be attached.

The deadline for submitting a zero ERSV is normal. There are no specifics.

If for some reason the employer did not have payments in favor of employees/other individuals in the reporting/calculation period, he must submit to the Federal Tax Service a calculation of insurance premiums with zero indicators (Letter of the Federal Tax Service dated 04/03/2017 N BS-4-11/6174) .

We fill out Appendix No. 2 to Section 1

This application calculates contributions for VNIM. Contributions for injuries do not need to be reflected in it, since they are included in the calculation of 4-FSS.