How to fill out line 010 of Appendix No. 2 to Section 1 of the calculation of insurance premiums?

Composition of information in line 010 of the form sections

The report information on line 010 contains information about the number of persons enrolled in the compulsory insurance system for employees of the enterprise. The breakdown of data is carried out by type of insurance with indicators reflected in position 010 of separate sections of the calculation.

The number of employees is determined in accordance with the requirements established by statistical authorities. The number reflects data on all persons in the reporting period, including dismissed employees. In cases of making payments to employees after dismissal - benefits, bonuses, it is also necessary to take into account persons in the composition of persons in position 010, due to the fact that payments are made within the framework of employment contracts.

An example of accounting for a dismissed employee when making payments

An enterprise of the organizational form LLC paid the benefits according to the ballot to the dismissed employee before the expiration of 30 days. Since the payment to the employee was made within the framework of an employment contract, in the reporting the person is included in the number of insured persons on line 010 of all types of deductions. At the same time, in lines 160, 170 and 180 of section 3, the person must be indicated with the index “1”, indicating the status.

What does “Number of insured persons” mean?

Line 010 shows the total number of insured persons.
These are persons recognized as insured under the relevant type of insurance. Which persons are considered insured is specified in the relevant law for certain types of insurance. Thus, the composition of insured persons for the purposes of compulsory pension insurance is given in Art. 7 of the Federal Law of December 15, 2001 No. 167-FZ. Who is meant by the insured for the purposes of compulsory health insurance is specified in Art. 10 of the Federal Law of November 29, 2010 No. 326-FZ. A list of categories of insured persons under compulsory social insurance in case of temporary disability and in connection with maternity can be found in Art. 2 of the Federal Law of December 29, 2006 No. 255-FZ.

When filling out the indicator on line 010, you must take into account all persons who were recognized as insured in the corresponding reporting (calculation) period and regardless of whether payments were made to such persons. There is no need to calculate the average number of such employees. Moreover, if, for example, in the 1st quarter the employer had 20 insured persons, and in the second quarter 5 of them quit, line 010, column 1 “Total from the beginning of the billing period” will need to show 20 people by the end of the year, because Calculation compiled on an accrual basis. In columns 2-5, you need to indicate the number of insured persons in a specific quarter (month): if a person quit before the beginning of the corresponding quarter (month), there will be no need to reflect it on line 010.

But the number of persons from whose payments insurance premiums were calculated is shown in lines 020 of Subsections 1.1 and 1.2 to Section 1.

At the same time, the indicator reflected on line 010 does not always correspond to the indicator on line 020. For example, an employee who has been on maternity leave since the beginning of the year is included in the indicator on line 010, since she remains an insured person, but on line 020 it is shown will not happen if taxable payments were not made to her.

The form and procedure for filling out (hereinafter referred to as the Procedure) for calculating insurance premiums were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected]

In Appendix No. 2 to Section 1 of the calculation, payers provide information for calculating contributions to compulsory social insurance (OSS). So, on line 010 it is necessary to indicate the number of insured persons.

The data is indicated as a whole for the reporting period from the beginning of the year, for the last three months of the reporting period, and also 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 December 29, 2017 No. GD-4-11 / [email protected] ) the indicators in column 2 of line 010 of Appendix No. 2 of Section 1 (i.e. the number of individuals insured in the compulsory social security system insurance for the last three months of the reporting period) must be equal to the number of persons for whom attribute “1” is indicated on line 180 of Section 3 (the sign of an insured person in the compulsory social insurance system).

Persons insured in the field of OSS are listed in Art. 2 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). In particular, these include:

• persons working under an employment contract (including managers who are the only founders);
• civil and municipal employees.

Performers under a civil contract are not insured persons under OSS, therefore their number is not taken into account when filling out line 010. In addition, in section 3 of the calculation on line 180, in relation to executors under GPA, the sign “2” is indicated.

Thus, when determining the number of insured (taking into account the provisions of Law No. 255-FZ) to be reflected on line 010 for the reporting (calculation) period:

• persons with whom only civil contracts for the performance of work (rendering services) are not taken into account;
• persons with whom labor and civil law contracts are concluded at the same time are taken into account;
• Persons with whom employment contracts are valid are taken into account, but to whom no payments are made or amounts are paid that are not subject to contributions (for example, benefits to persons on parental leave).

At the same time, in line 180 of section 3 of the calculation for persons with whom only civil contracts have been concluded, the sign “2” is indicated.

For an example of filling out line 180 of section 3 in “1C: Salaries and Personnel Management 8” (edition 3), see.

Information should be numbered in ascending order for the entire organization. That is, the number can be anything, either in order (1, 2, 3, etc.), or the employee’s personnel number. Accounting programs fill out Section 3 by employee in alphabetical order. And if at the end of the first quarter an employee quit, then in the calculation for the half-year the numbering of employees is already different, in contrast to the calculation for the first quarter. Is this procedure for filling out the calculation acceptable? Or should we leave the same numbers that were calculated for the first quarter? But then the numbering will not be continuous (for example, 1, 3, 5, 6, 9, etc.). — The fee payer has the right to determine the serial number of information independently. The main thing is that the numbering should be in ascending order throughout the organization as a whole. There will be no error if the payer uses the unique account number that is assigned to the employee in the organization’s accounting system.

Information on the number of employees in the calculation

The number of sections must match the number of employees specified in Section 3 for each type of insurance. Indicators about persons are reflected by periods.

Data provided: (click to expand)

• Received in the billing period from the beginning of the year.
• Available for the last reporting 3 months.
• Installed monthly during the last quarter.

Data on the number are determined in accordance with the list of employees for whose remuneration contributions are and are not accrued. For organizations with separate structures, information separation is provided.

Enterprises that submit calculations of contributions separately for the parent body and a separate division until 2021 must continue to submit reports by location. Enterprises that have changed their status since 2021 with the formation or liquidation of individual structures must report the emergence or loss of powers of divisions. These conditions are specified in the letter of the Ministry of Finance of the Russian Federation dated 05/05/2017 No. 03-15-06/27777, approved by the Deputy of the Department R.A. Sahakyan.

Number indicated in the pension insurance system

Line 010 indicates all employees registered in the OPS system. This category includes persons who have an individual SNILS certificate number. You must obtain an insurance number upon first employment or earlier. Enterprises may employ persons who do not receive wages and for whom, accordingly, contributions are not calculated. Employees include:

• Persons caring for a child on special leave.
• Performing civil military duty, while maintaining a job.
• Employees are on leave without pay.

The number of persons specified in subsection 1.1 is duplicated in the section on individual accounting. Persons registered in the OPS system are indicated in line 160 of section 3. The section is filled out for all persons based on the data of the last 3 months. Employees who do not belong to the insured, but are on the payroll, are indicated with characteristic 2.

How to fill out line 010 of subsection 1.1 in Appendix 1 to the calculation of insurance premiums?

Quote (Appendix No. 2 Procedure for filling out calculations for insurance premiums (approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected] )):VII. The procedure for filling out subsection 1.1 “Calculation of the amount of insurance contributions for compulsory pension insurance” 7.1. On lines 010 - 062, the amounts of insurance contributions for compulsory pension insurance are calculated based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system. 7.2. Line 010 in the corresponding columns indicates the total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively . 7.3. Line 020 in the corresponding columns reflects the number of individuals for whom insurance premiums are calculated from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively. Appendix No. 2 XXII. The procedure for filling out section 3 “Personalized information about insured persons” of the calculation 22.1. Section 3 of the calculation is filled out by payers for all insured persons for the last three months of the billing (reporting) period, including in whose favor during the reporting period payments and other remunerations were accrued within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, under copyright contracts, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for management of rights on a collective basis in favor of the authors of works under agreements concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded. 22.2. In personalized information about insured persons (hereinafter in this section - information), which does not contain data on the amount of payments and other remunerations accrued in favor of an individual over the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not filled out.

Number of persons in the compulsory medical insurance system

Persons registered in the compulsory medical insurance system are indicated in line 010 of subsection 1.2, which simultaneously corresponds to the indicator in line 170 with feature 1 of section on individual registration. If the indicators do not match, the reporting will not be accepted. All employees of the enterprise are included in the compulsory medical insurance system:

• Russian citizens receiving a perpetual policy. The presence or absence of contributions 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 good reasons and do not receive remuneration, similar in number to those registered in the OPS, continue to remain insured and must be indicated in line 010. For employees of enterprises who do not pay contributions to compulsory medical insurance and compulsory social insurance, the same procedure remains. If the company has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of conducting business does not mean the termination of insurance for employees.

Accounting and tax accounting

The data is indicated as a whole for the reporting period from the beginning of the year, for the last three months of the reporting period, and also 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 in column 2 of line 010 of Appendix No. 2 of 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 for whom the attribute “1” is indicated on line 180 of Section 3. Persons insured in the field of OSS are listed in Art. 2 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). In particular, these include:

• persons working under an employment contract (incl.

How many employees should be indicated in line 010 of Appendix No. 2? Only those employees who were paid wages during the reporting period and whose contributions were calculated? Or all employees, including those for whom contributions were not accrued in the reporting quarter, for example, they were on vacation at their own expense (without pay)? — Line 010 of Appendix No. 2 indicates the total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity. Line 010 of subsection 1.1 of Appendix No. 1 indicates the total number of insured persons in the compulsory pension insurance system. The indicator in this line may not coincide with line 010 of Appendix No. 2, for example, if the organization entered into civil contracts with individuals. After all, remuneration under the GPA is not subject to insurance premiums for VNiM.