Control ratios in the new contribution calculation

It is necessary to submit an updated calculation of insurance premiums if...

Clarification on contributions, as well as on taxes, is required when the amount payable in the transferred calculation is understated (clauses 1, 7, article 81 of the Tax Code of the Russian Federation).
There are also special rules that require adjustments to be made to the initial calculation (Clause 7, Article 431 of the Tax Code of the Russian Federation). The calculation is considered not submitted if at least one of the following indicators in subsection 3.2 is filled out incorrectly:

• the amount of payments and other remuneration for each of the last three months of the reporting or settlement period (line 210 - in the DAM for 2019, or line 140 - in the DAM 2020-2021);
• the base for calculating pension contributions within the limit for the same months (line 220 or 150, respectively);
• the amount of calculated pension contributions within the limit for the same months (term 240 or 170);
• line 250 - totals for columns 210, 220 and 240 (in the DAM for 2021, there is no corresponding line in the new form);
• the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or settlement period (line 280 or 200);
• the amount of calculated pension contributions at the additional tariff for the same months (line 290 or 210);
• line 300 - totals for columns 280, 290 (in the DAM for 2021, it is not in the new form).

Line 061 (columns with data for months) of Appendix 1, Section 1 of the calculation should be equal to the sums of lines 240 (in the new form, lines 170) of Section 3 of the calculation (also by month).

An error in indicating the personal data of employees (full name, SNILS, INN) also leads to the fact that the report is recognized as not submitted, about which the tax authority must send a notification to the payer of contributions. At the same time, the Federal Tax Service issued an explanation according to which the indication in the report of outdated personal data of an individual does not prevent the acceptance of the report if it does not interfere with its identification (letter of the Federal Tax Service of the Russian Federation dated January 16, 2018 No. GD-4-11/574).

It should be noted that errors made when calculating contributions for compulsory health insurance do not lead to the recognition of the report as not submitted. If an error is discovered in this section, the tax authority will require clarification or an updated calculation (see letter of the Federal Tax Service of Russia dated February 19, 2018 No. GD-4-11 / [email protected] ).

In case of receiving a notification about clarification of the tax return (calculation) or refusal to accept the tax return (calculation) and (or) that the calculation is considered not submitted, the payer of contributions must submit an updated calculation (letter of the Federal Tax Service of Russia dated June 28, 2017 No. BS- 4-11/ [email protected] ).

When clarification is right and when it is obligatory, find out here.

Would you like to receive exclusive information about how a desk audit of insurance premium calculations is carried out? Detailed explanations about this are given by 2nd class adviser to the State Civil Service of the Russian Federation E. S. Grigorenko. You can view them in ConsultantPlus, trial access to which can be obtained for free.

Types of errors

It should be noted here that mistakes made are of two types.
An error leading to an understatement of the amount of insurance premiums payable to the budget and an error that did not lead to an underpayment of contributions. Moreover, if, after submitting the DAM calculation, the insured organization discovered that an inaccuracy or error was made, which led to an underestimation of the amount of insurance premiums payable to the budget, then in this case it must submit an updated calculation with corrected data.

In the event of an error that did not lead to underpayment of insurance premiums, in principle, there is no obligation to submit an updated calculation of the DAM in such a situation.

However, if an organization discovers an error that did not lead to underpayment of contributions, but wants everything in the calculation to be correct or receives a request from the Federal Tax Service Inspectorate to provide explanations or submit an updated DAM calculation, then it is better to submit a corrected DAM report to the Federal Tax Service Inspectorate.

Errors that do not lead to underpayment of insurance premiums

Such errors are made when reflecting personal data of employees in the DAM calculation.
The organization did not submit section 3 of the DAM calculation for employees.

If data on some employees was not included in the initial calculation at all, then you need to fill out section 3 in the updated DAM calculation for each “lost” person.

And if necessary, adjustments should also be made to section 1 of the calculation (see letter from the Federal Tax Service dated June 28, 2017 No. BS-4-11 / [email protected] (clause 2.1)).

When an employee's last name is changed, outdated information is indicated in the DAM calculation.

The employee changed his last name, and the accountant indicated outdated information in the DAM calculation. Having established an inaccuracy, you should submit an adjustment form in which changes must be made to subsections 3.1 and 3.2. At the same time, since the amounts of income and accrued contributions in the first copy of the DAM calculation are correct, no other corrections are made to the report.

Non-taxable payments are not reflected in the DAM calculation.

We emphasize that such non-taxable payments are shown first as part of the taxable object, and then as a separate line as non-taxable. And as a result, the amount of the base for contributions to compulsory health insurance, compulsory health insurance and VniM is not affected. (see Letter of the Federal Tax Service dated 08.08.2017 No. ГД-4-11/ [email protected] ; clauses 7.5, 7.6, 8.4, 8.5). For example, many payers do not reflect in their calculations benefits paid to women who are on maternity leave for up to one and a half years. Or, as part of the DAM calculation, the organization did not provide Section 3 for employees who do not receive payments, for example, for women who are on maternity leave between the ages of one and a half to 3 years, for employees who are on leave at their own expense.

Errors that led to underpayment of insurance premiums

Such errors are made when reflecting total indicators in the DAM calculation.
And this happens, in particular, when:

• contributions were not accrued due to the fact that some payments were mistakenly not included in the taxable object, or section 3 was not submitted as part of the calculation for the employee receiving payments, and, as a result, his contributions did not fall into section 1;
• contributions were not calculated due to the fact that the non-taxable amounts took into account something that should not have been there. For example, non-taxable payments reflected the entire amount of daily allowance, while excess daily allowance is included in the taxable item (subclause 2, clause 1, clause 2, article 422 of the Tax Code of the Russian Federation);
• in Appendix 2, where the amount of VNiM contributions to be paid is determined, when filled out in paper form, the indicator “2” (to be reimbursed) is erroneously indicated on a monthly breakdown instead of the indicator “1” (to be paid).

Compensation for the cost of travel to the place of provision of services to the contractor, an individual not registered as an individual entrepreneur, was erroneously classified as payments subject to insurance premiums.
Has the customer organization paid compensation for the cost of travel to the place of provision of services to the contractor - an individual who is not registered as an individual entrepreneur?

The Contractor provides advertising services (sets up a stand at the exhibition in which the organization takes part). According to the contract for the provision of paid services, compensation for the cost of travel is transferred by the customer in excess of the cost of services agreed upon by the parties to the bank account of the contractor after the parties have signed the acceptance certificate for the services provided.

The compensation was classified as payments subject to insurance premiums and was reflected in the DAM calculation, which is an error based on the following provisions of current legislation:

The amount of compensation for expenses of an individual related to the provision of services under a civil contract is not subject to insurance premiums on the basis of paragraphs. 2 p. 1 art. 422 Tax Code of the Russian Federation, paragraphs. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.”

Reimbursement for the cost of utilities under a premises rental agreement concluded with an individual who is not an individual entrepreneur was erroneously classified as payments subject to insurance premiums.

The organization rents non-residential premises for production purposes.

Agreements for the provision of utility services are concluded with the relevant organizations (utility services) by the owner of the premises - the lessor.

According to the lease agreement, payment for consumed utilities is transferred by the tenant to the landlord's bank account in addition to the rent.

The amount of reimbursement for utility costs was classified as payments subject to insurance premiums and reflected in the DAM calculation, which is an error based on the following provisions of current legislation:

Since utility services are provided by specialized organizations (utility services) on the basis of relevant agreements concluded with the lessor, in this case the amounts of reimbursement for the cost of utility services paid by the tenant to the lessor (individual) do not fall within the definitions of objects subject to insurance premiums given in paragraph 1 tbsp. 420 of the Tax Code of the Russian Federation, paragraph 1 of Art. 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases.”

One-time bonuses to employees of the organization for holidays and anniversaries were not included in the taxable base of insurance premiums.

For one-time bonuses to employees for holidays and anniversaries, insurance premiums for pension, medical insurance and VNIM, according to the Ministry of Finance of Russia, should be accrued in the general manner (Letters dated 10/25/2018 N 03-15-06/76608, dated 02/07/2017 N 03 -15-05/6368).

The financiers explain their position by the fact that these premiums are not included in the list of payments not subject to insurance premiums under Art. 422 of the Tax Code of the Russian Federation.

The clarification must be submitted within the deadlines.

Payments for insurance premiums must be submitted by the 30th day of the month following the end of the quarter. An update submitted earlier than this date will mean that the calculation was submitted on the date of update, that is, on time (clause 2 of Article 81 of the Tax Code of the Russian Federation). Corrections after the reporting date may result in interest and fines if the amount of contributions has increased. To avoid being fined, you must transfer the arrears and penalties before submitting the updated calculation. As in the case of taxes, this should be done before the inspectors themselves discover the error or before an on-site audit is scheduled for the given period.

If corrections are required in section 3 of the calculation, which affects personalized accounting, the prescribed deadlines must be observed. After all, such errors make the calculation unrepresented (as discussed above).

After receiving a calculation with errors, controllers will send a notification. You have 5 days to make changes. It must be counted from the date the notification was sent electronically. If it was on paper, then the period for clarification will be 10 days (clause 7 of Article 431 of the Tax Code of the Russian Federation). The days are, as usual, working days.

Compliance with these deadlines eliminates sanctions for late submission of calculations. The reporting date will be the day the original version was submitted. Otherwise, a fine of 1,000 rubles will follow. up to 30% of the amount of contributions according to the calculation data (clause 1 of Article 119 of the Tax Code of the Russian Federation) and blocking of the account became possible.

Read more about the deadlines for submitting mandatory clarifications and their consequences here.

NOTE! The fine for an overdue ERSV is paid in three installments .

Format-logical control

In this case, if during verification the Calculation file contains fatal errors and comments, or the Calculation file has not passed format and logical control, no later than one working day after the receipt and registration of the Calculation in the territorial body of the Pension Fund of the Russian Federation, the applicant is sent a notification about the impossibility of accepting the Calculation and its reasons .

We believe that due to the fact that the Calculation dated 02/20/2015 for 2014 submitted by the organization did not pass format and logical control during the audit, the controlling body sent the organization a negative reporting control protocol dated 02/24/2015.

Please note that the specific deadline for re-submitting amended reporting is not defined by the current legislation of the Russian Federation and if the updated repeated Calculation is submitted by the organization outside the general deadline for filing reports, it is not considered submitted in violation of such deadline (Part 2 of Article 17 of Law No. 212-FZ) . Thus, within the meaning of Law N 212-FZ, the deadline for submitting a report (clause 1, part 9, article 15 of Law N 212-FZ) applies specifically to the initially submitted Calculation.

How can I clarify my insurance premiums?

To decide how to make an updated calculation of insurance premiums, first use the same form as the reporting with an error.

Thus, the form valid for the annual DAM 2021 inclusive is given in the order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 / [email protected]

And from the periods of 2021, a new form is used, approved by order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11 / [email protected]

For 2021, submit your calculations using the form updated by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] . The form has changed due to the abolition of annual reporting on the average headcount. Now this information is transmitted as part of the ERSV. In addition, the form has undergone other changes.

Which ones exactly, ConsultantPlus experts told. Get free demo access to K+ and go to the review material to find out all the details of the innovations.

When filling out the clarification, indicate the serial number of the correction on the title page: 1,2,3…. To fill out the updated calculation, you need to transfer from the original all data that does not require correction, as well as indicators in which errors have been corrected. The exception is section 3. When making adjustments, only those for whom errors were made are filled in with data. Information on individuals for whom all data was initially filled out correctly does not need to be resubmitted. In this case, the serial number of the “corrected” individual must be indicated the same as it was in the initial calculation (see letter dated January 10, 2017 No. BS-4-11 / [email protected] ).

In the new DAM form (from 2021), in section 3 of the clarification, you need to fill out the field “Sign of cancellation of information about the insured person” (line 010). When canceling previously submitted information on an individual or when adjusting data about the recipient of income on lines 020-060, code 1 must be entered here. In the old form, on line 010 of Section 3, the correction number must be indicated.

ConsultantPlus experts provided step-by-step instructions for entering corrective information into Section 3 of the DAM. If you do not have access to the K+ system, get trial online access and switch to the Ready Solution for free.

See also:

• “When dismissing an employee, excess vacation pay is withheld - how to reflect it in the ERSV and 2-NDFL?”;
• “RSV: error in OKTMO requires clarification?”.

If employee data does not need to be adjusted

In this case, the report includes only data on the organization with the adjustment number on the title page. There is no need to include employee data in the report. To remove employees from the report, uncheck them in Section 3.

If Section 1 is in automatic calculation mode, be sure to update the list of employees. For example, Kontur.Extern calculates amounts for all employees in the list, regardless of whether they are selected or unchecked. Check the box only for those employees who should be included in the adjustment report.

Also, in some systems, for example in Externa, amounts for employees and for the organization are reconciled only in the original report. To check the adjustment, use the following algorithm.

Algorithm for checking a corrective report

1. Remove the correction number from the title page, if it is there.
2. Update the list of employees in Section 3.
3. Set the fields in Section 1 applications to automatic mode.
4. Check the relevance of the data in previous periods if the calculation is not for the first quarter.
5. If the data is not up to date, download the reports in pre-import mode into the service.
6. Run the scan. Correct errors if any.
7. Put the correction number on the title page.
8. Generate and send a report.

If you report through Kontur.Extern, the task is simpler. The system will warn you if you try to send a report with the details of a previously sent report. Here are some tips:

• If the Federal Tax Service has accepted the initial report and you want to send an adjustment, the system will tell you which number you need to indicate.
• If the initial report has not yet been accepted, Extern will inform you that it is too early to send an adjustment and advise you to wait for a response from the Federal Tax Service.
• If the initial report is rejected, Extern will warn you that before sending the correction you must submit the primary report with number = 0.

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Results

If you find an error in the submitted contribution calculations due to which they were underpaid, please submit a clarification. It should be done on the same form as the reporting that needs to be corrected, indicating the correction number on the title page. How to submit an updated calculation of insurance premiums? The number of employees plays a role here: if there are more than the limit provided for by the Tax Code of the Russian Federation - in electronic form, if equal or less - either on paper or according to the TKS.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]
• Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

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