What does the sign of an insured person mean in the system?

The educational teacher answers.

“Pure” GPC are persons with whom only civil law contracts (GPC) have been concluded for the performance of work or the provision of services.

Let's analyze how such employees get into the “Calculation of insurance premiums” in section 3.

The designation of an insured person in the compulsory social insurance system (OSI) for such employees is automatically marked with the number 2.

In lines 160 and 170, sign 1 is set. In line 180, for employees with whom only GPCs are concluded, sign 2 is indicated.

In this regard, such employees do not fall into the second column of line 010 of Appendix No. 2.

However, they are indicated in lines 010, 020, 030 of Appendix No. 1, subsection 1.1.

Let us note that according to the control ratios (letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11 / [email protected] ), the indicators in the second column of line 010 of Appendix No. 2 should be equal to the number of persons for whom line 180 of Section 3 indicates sign 1.

Persons insured in the field of OSS are listed in 255-FZ. In particular, these include:

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

According to paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, the object of taxation of insurance premiums is payments and other remuneration in favor of individuals insured under a specific type of insurance. GPC employees are not insured in the field of compulsory health insurance in case of disability and in connection with maternity. Accordingly, the following are not subject to taxation of OSS contributions:

• GPC remuneration;
• reimbursement of expenses incurred by individuals.

These amounts are not reflected at all in Appendix No. 2 (neither on line 020, nor on line 030). This was noted by specialists from the Federal Tax Service of Russia in a letter dated December 28, 2018 No. BS-4-11/ [email protected]

To work effectively in the 1C: Salaries and Personnel Management 8 program, edition 3.1, we recommend taking 1C courses in the “Salaries and Personnel” direction.

The training course conducts classes for both beginners and experienced 1C users.

Calculation of insurance premiums (RAV) is a quarterly reporting form that policyholders submit to the Federal Tax Service. From this article you will find out who submits the DAM and when you need to submit the calculation, and you will also find a form, sample and instructions for filling out.

What is a payout sign?

Simple and convenient calculation of insurance premiums in the online service Kontur.Accounting!

Before filling out the column of the report reserved for the payment indicator, let’s figure out what this indicator means. There are rules by which insured persons receive disability or maternity benefits. In the Procedure for filling out the calculation of contributions (hereinafter referred to as the Procedure), two mechanisms for these rules are highlighted:

The employee receives directly the following benefits from the social insurance fund:

If the organization operates under the direct system, then in field 002 of Appendix 2 it will indicate code “1”.

When using the scoring system - code “2”.

What is the difference between an offset scheme and a direct payment system?

In the first case, the employer serves as an intermediary between the state and the citizen, who receives temporary disability benefits while officially employed by him. This happens as follows - social benefits are initially paid by the employer, who can then reimburse their expenses by contacting the Social Insurance Fund. Among the advantages of such a system is its familiarity to the population and the absence of the need to control the issuance of benefits separately, but there are also disadvantages:

• benefits depend on the employer (if he does not have money for payments, the incapacitated employee will be left with nothing and will be forced to go to court);
• the offset scheme creates problems for employers, which makes them even more diligent in hiding income and the number of employees;
• the presence of an intermediary extends the payment process.

As an alternative, there is a direct payment system, according to which the employer does not participate in the distribution of benefits. Money for socially vulnerable categories of the population comes directly from the state, which is beneficial for all parties:

• the employer will not be able to appropriate the benefits to himself;
• those who are unable to work will receive their money faster, regardless of the profitability of their place of work;
• the employer will be less biased towards employees on benefits (for example, pregnant women on maternity leave).

In all respects, the direct issuance system is more beneficial for everyone - therefore, the FSS plans to transfer all subjects of the Russian Federation to it.

What does the payout attribute code depend on?

The indicator of payments in the calculation of insurance premiums is indicated depending on whether your region is included in the Social Insurance Fund project “Direct Payments”, launched in 2011.
Before this, only the credit system worked; it placed the responsibility on employers for the social protection of employees. But the financial condition of the employer does not always allow paying benefits in full and then returning them from Social Security. To eliminate problems with the timeliness and completeness of social payments, the project was created. According to the rules of “Direct Payments”, employees receive benefits directly from the Social Insurance Fund, without affecting company budgets, while:

To receive benefits, the employee submits the required list of documents to the territorial social insurance fund and within ten days receives the amount due to him.

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For a sample registration of the DAM, see the material “ERSV - calculation of insurance premiums for 2021 in 2021.”

. that is, only personal data is provided for such employees.

Do fired workers fall under Section 3 of the RSV and how do they stand out? Due to the uniform rule for displaying data generated in increasing amounts during the billing period, dismissed employees are also included in the DAM. How to reflect a resigned employee in the calculation of insurance premiums If the payer of contributions did not do this, he must submit an updated calculation of contributions for the reporting (calculation) period in which payments were made.

This is exactly what is said in the Federal Tax Service Letter No. GD-4-11 dated October 4, 2021. If, after dismissal, the employee was not paid until the end of the year, then Section 3 does not need to be filled out for him for subsequent reporting periods. Data on those who quit will be included (letters from the Ministry of Finance of Russia dated October 20, 2021 No. 03-15-05/68646, dated September 21, 2021 No. 03-15-06/61030, Federal Tax Service of Russia dated October 4, 2021 No. GD-4-11/, dated March 17 .2021 No. BS-4-11/4859):

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How to find out if a region is included in the FSS pilot project

Simple and convenient calculation of insurance premiums in the online service Kontur.Accounting!

From January 1, 2021, Moscow, St. Petersburg, the Moscow, Sverdlovsk and Chelyabinsk regions, the Krasnodar and Perm territories and the Khanty-Mansi Autonomous Okrug joined the Direct Payments project. These are the constituent entities of the Russian Federation that were the last to join the project; all the others began working according to the new rules even earlier. It turns out that from 2021 all of Russia has switched to “Direct Payments”.

Now the sign “1” in field 002 of Appendix 2 of the report will be indicated by all policyholders. The exception is those who submit updated calculations for periods in which they were still on the credit system.

Dismissed employees are included in the DAM

Section 3 of the DAM is filled out by the payer for all insured persons in whose favor payments and other remunerations were accrued during the reporting period, including those dismissed in the previous reporting period.

Such explanations are given by the Federal Tax Service in a letter. At the same time, the attribute of the insured person is indicated, including for dismissed persons, “1” - is the insured person and the corresponding category code of the insured person, for example “NR”. If the personalized information about the insured persons does not contain data on the amount of payments and other remuneration accrued in favor of an individual over the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not completed.

Consequently, for insured persons who have not received payments or other remuneration for the last three months of the reporting (calculation) period, the payer fills out section 3 of the calculation, with the exception of subsection 3.2.

Filling out Appendix 2 of the report

Appendix 2 is needed to reflect contributions in case of temporary disability and maternity.

Example. In 2021, in the first quarter, the Social Insurance Fund paid sick leave benefits to three employees: in January 2,000 rubles, in February 5,000 rubles and in March 3,000 rubles. The indicated amounts include sick leave paid at the expense of the employer - 1,000 rubles per month. In March, one employee was paid a lump sum benefit for the birth of a child in the amount of 18,886.32 rubles.

In total, the company employs 4 people, who were paid 318,000 rubles in the first quarter, incl. 90,000 rubles in January, 118,000 rubles in February and 110,000 rubles in March. The rate of deductions for VNiM is reduced, since the organization belongs to SMEs. The organization operates in Moscow and uses a direct payment system.

Let's fill out Appendix 2 of the report:

The sheet with lines 070-090 is enough to fill out once; there is no need to duplicate it.

An incorrectly specified payment attribute code will not entail sanctions from regulatory authorities, since this field does not affect the amount of insurance payments. But the employer will have to correct the error and submit an updated report.

Author of the article: Irina Smirnova

Send calculations for insurance premiums in the Kontur.Accounting web service. The service is suitable for small businesses: it is easy to keep records, pay taxes, calculate salaries, and send reports via the Internet. The system itself will calculate taxes and generate reports, remind you of the dates of payment and sending. Check out the capabilities of the service - work for free for the first 14 days.

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Should employees who were laid off during the year be included in the calculation?

In a letter dated March 17, 2021 No. BS-4-11/4859, tax service specialists explained that section 3 of the calculation includes all insured persons in whose favor payments and other remunerations were accrued in the reporting period, including those dismissed in the previous reporting period . In this case, the attribute of the insured person is indicated - “1” (is an insured person), in column 200 the category code of the insured person is entered (for example, “NR”).

But here another question arises: is it necessary to fill out section 3 of the calculation for those employees who were dismissed in the previous reporting period, and in the current reporting period the company did not accrue or pay anything to them? In the commented letter, the tax authorities said that in such a situation, section 3 still needs to be completed, with the exception of subsection 3.2.

Those dismissed in the previous

How to indicate the attribute of the insured person in the system with zero reporting

On March 24, 2021, the Ministry of Finance of the Russian Federation published a letter explaining the purpose of the zero calculation.
When filling out zero reporting, an organization or individual entrepreneur explains why there were no payments in a specific period and no premiums for individuals who are insured. Also, companies and individual entrepreneurs declare that they do not have the necessary financial resources for contributions to the insurance fund, which they should have paid within the same reporting period. These reports with zero indicators are necessary for the tax authorities in order to distinguish payers who do not pay remuneration to individuals and do not conduct financial activities from payers who do not meet the designated period and do not submit the corresponding calculation. All organizations, including individual entrepreneurs, that pay wages to their employees must provide mandatory insurance calculations starting from the first quarter.

This calculation is submitted either at the place of residence of the entrepreneur or at the place of registration of the organization. If within a company or enterprise there is a separate division that pays wages to employees, then the reporting is sent to the Federal Tax Service at the place of registration of such division.

Section 3 provides information about all insured persons, even those dismissed, in whose favor accruals were made in the period specified in the report. It is important to pay attention to the point “Identification of the insured person”. It is necessary to put the corresponding number in it:

After this, using the appropriate code (for example, “НР”), the category into which the insured person belongs is determined.

RSV: reorganization/liquidation form codes

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

Don't miss: reminder on how to fill out insurance premium calculations

A reminder on the procedure for filling out the Calculation of Insurance Premiums was issued by the tax authorities of Karelia.

After checking the calculations for the 1st quarter of 2021, inspectors encountered a large number of errors, so they decided to help fee payers avoid their repetition in the future. We invite you to read the memo, even if you do not work in Karelia. Maybe this will help you when preparing your calculations.

Memo on the procedure for filling out the Calculation of Insurance Premiums (form according to KND 1151111)

The procedure for filling out the calculation was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/ [email protected] “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” (hereinafter - Order).

Title page

— In the “KPP” field for a Russian organization, the KPP is indicated in accordance with the certificate of registration of the Russian organization with the tax authority. For a separate division of a Russian organization vested with the authority to accrue payments and remuneration in favor of individuals, the checkpoint is indicated in accordance with the notice of registration of the Russian organization with the tax authority.

— The field “At location (accounting) (code)” is filled in in accordance with the codes given in Appendix No. 4 to the Procedure, in particular:

— When filling out the “Submitted to the tax authority (code)” field, the code of the tax authority to which the calculation is submitted is reflected.

— The field “Code of the type of economic activity according to the OKVED2 classifier” is filled in according to the All-Russian classifier of types of economic activity OKVED2 OK 029-2014 (NACE Rev. 2), valid from 01/01/2017.

Section 1 “Summary of the obligations of the payer of insurance premiums”

— Line 010 must reflect the code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013. When filling out the “OKTMO Code” field, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which insurance premiums are paid.

— The amounts of insurance premiums payable must correspond to the amounts of calculated insurance premiums specified in the relevant Appendices to Section 1.

— Lines 120 (121-123) reflect the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period.

Simultaneous completion of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed

Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation

— When filling out line 001, the tariff code used by the payer in accordance with Appendix No. 5 to this Procedure must be indicated.

— Line 010 indicates the total number of insured persons in the system of compulsory pension and compulsory health insurance (Subsections 1.1 and 1.2). The total number of insured persons must correspond to the number of Section 3 “Personalized information about insured persons” of the calculation.

— Line 020 reflects the number of individuals for whom insurance premiums were calculated from payments and other remunerations (Subsections 1.1 and 1.2).

— Information on the total amount of payments and other remunerations calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Appendices of Section 1, must correspond to information on the amount of payments and other remunerations for each insured person for the same period, specified in Section 3 Subsection 3.2.

Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation

— Field 001 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

A characteristic with the value “1” can be indicated in the Calculation only in those regions of the Russian Federation where a pilot project is operating, implemented in accordance with the Decree of the Government of the Russian Federation of April 21, 2011. No. 294.

RSV: performance place codes

Reporting in 2020 on insurance premiums

In 2021, tax inspectorates continue to monitor insurance premiums (Chapter 34 of the Tax Code of the Russian Federation). Therefore, calculations of insurance contributions for compulsory pension (social, medical) insurance must be sent to the Federal Tax Service. Moreover, you need to report using a new form for calculating insurance premiums, which was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

The new form for calculating insurance premiums consists of the following:

As you can see, section 3 of the new calculation is personalized information about the insured persons. Note that until 2021, a similar section was contained in the RSV-1 calculation. This was section 6 “Information on the amount of payments and other remunerations and the insurance experience of the insured person.”

RSV - what is this form? Who should submit the report and when?

RSV is a quarterly report on insurance contributions of all types: pension, social and medical insurance.

The report is submitted by all organizations and entrepreneurs who are policyholders, even if they do not regularly pay contributions for their employees. The type of contract is not important: employees under a contract are accountable for in the same way as employees under an employment contract.

Organizations, separate divisions and branches report to the tax office at the place of business or accounting.

Please note that from January 1, 2021, amendments to the Tax Code introduced by Federal Law No. 325-FZ of September 29, 2019 are in effect. According to the new edition of paragraph 7 of Article 431 of the Tax Code, separate divisions submit calculations at the location of the separate divisions of the organization for which the organization has opened bank accounts and which accrue and make payments and other remuneration in favor of individuals.

Individual entrepreneurs and self-employed citizens submit calculations to the tax office at their registration address.

It is also important to know that from January 1, 2021, insurers with more than 10 people are required to submit calculations electronically (amendments to Article 431 of the Tax Code of the Russian Federation were introduced by Federal Law No. 325-FZ of September 29, 2019).

Even if you did not make contributions for employees during the reporting period, still submit the calculation to the tax office. This is necessary so that you are not considered late and are not charged a fine. To do this, fill out the required sections of the calculation and submit the tax zero form.

The deadline for submission is established by the Tax Code of the Russian Federation - the 30th day of the month following the reporting period. In 2021, the DAM must be submitted within the following deadlines:

On the DAM, general transfer rules apply. Therefore, if the last day of delivery falls on a weekend or holiday, the deadline is extended to the next working day. There will be no such shifts in 2021.

Prepare and send a calculation of insurance premiums via Kontur.Extern.

If the policyholder submits the report later than the due date, he will be fined. The fine is equal to 5% of the contributions reflected in the report. It is charged for each full and partial month of delay. At the same time, you will not be able to pay a fine of less than 1,000 rubles, but you will not be punished for more than 30% of the contributions.

Another trouble that awaits latecomers is the blocking of their current account. The tax office has the right to block it for being late by more than 10 working days.

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