How to correctly fill out the RSV-2 PFR form for peasant farms in 2021?

RSV-2 - “Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasant (farm) farms.”

The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated September 17, 2015 No. 347p “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by the heads of peasants ( farms) and the Procedure for filling it out" (Registered with the Ministry of Justice of Russia on 10/08/2015 No. 39241).

This resolution applies starting with the submission of calculations of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and insurance contributions for compulsory medical insurance to the Federal Compulsory Health Insurance Fund by the heads of peasant (farm) farms for 2015.

Who submits the DAM for the first half of 2020?

Calculation of insurance premiums (DAM) has been introduced since 2021. It replaced several forms that were canceled after the transfer of insurance premiums to the tax authorities: RSV-1, RSV-2, RSV-3 and partially 4-FSS.

Employers making payments must submit the DAM for the first half of 2021:

• employees working under employment contracts (regardless of its validity period);
• persons with whom GPC agreements have been concluded;
• authors of works under copyright contracts;
• “physicists” under agreements on the alienation of the exclusive right to certain results of intellectual activity, publishing license agreements, license agreements on granting the right to use the results of intellectual activity.

The following employers submit RSV:

• organizations;
• separate sections of Russian organizations that independently pay income to their employees and pay contributions to the budget from it;
• separate units of foreign organizations operating in Russia;
• IP;
• heads of peasant farms;
• an individual without individual entrepreneur status.

Zero RSV is given by:

• the only founders who simultaneously work as general directors (Letter of the Ministry of Finance of the Russian Federation dated June 18, 2018 No. 03-15-05/41578);
• organizations or individual entrepreneurs, if they had no activities and no payments to employees during the reporting period (Letter of the Federal Tax Service of the Russian Federation dated 04/03/2017 No. BS-4-11/6174);
• heads of peasant farms in the absence of employees and activities (Letter of the Federal Tax Service of the Russian Federation dated December 25, 2017 No. GD-4-11 / [email protected] ).

You can find out about changes in the procedure for filling out the zero RSV in 2021 here.

Individual entrepreneurs, lawyers, private notaries who do not have employees do not submit insurance premium calculations.

What it is?

One of such documents is the calculation of accrued and paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund , compiled according to the RSV-2 form.
The report is a form filled out in the prescribed manner, containing information about the enterprise, calculation of contributions to the Pension Fund of the Russian Federation and transfers to the Federal Compulsory Medical Insurance Fund. Certified by the signature of the head and the seal of the organization. The new document was determined on September 17, 2015 by Resolution No. 347p.

With the establishment of a new standard form, the deadlines for submission, the procedure for filling out and the list of persons obliged to use this document have changed. All of these adjustments apply to reporting for 2015 and beyond.

The previously valid form was canceled by order No. 294n dated 05/07/2015. Information on this form is no longer required to be provided.

RSV form for the first half of 2021

Starting from 01/01/2020, the DAM is submitted using a new form, approved. By Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]

Compared to the previous form (approved by Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11 / [email protected] ), the new DAM has reduced the total number of indicators by a third and takes into account the latest legislative changes in the procedure for calculating insurance premiums, including :

• the “Payer type (code)” cell has been added - code 1 is entered in it (when accruing payments to individuals) or code 2 (if there were no payments in the reporting period);
• in Appendix No. 2 the line “Number of individuals from whose payments insurance premiums were calculated” was added;
• separate Appendices to Section 1 were deleted due to changes made to Art. 427 Tax Code of the Russian Federation;
• other amendments were made to the DAM form and the procedure for filling it out (certain lines in Section 3 were excluded and added, the list of codes for payers of insurance premiums at reduced rates was updated, etc.).

The 2021 DAM form
, submitted at the end of the first half of 2021, consists of 3 sections and 11 appendices to them. But you don't need to fill them all out. Required to be included in the calculation:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• subsection 1.1 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• subsection 1.2 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix No. 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1”;
• Section 3 “Personalized information about insured persons.”

The procedure for filling out the DAM sheets is as follows: title page, Section 3 (for each employee), appendices to Section 1, Section 1.

The remaining sheets of the RSV are filled out if necessary:

Useful information from Consultant+

To avoid errors and inconsistencies in the calculation of insurance premiums, you should check the correctness of its completion using control ratios. How to do this, see here.

Who is required to submit it?

The new RSV-2 report is submitted exclusively by the heads of peasant (farm) households .
The document is submitted to the Pension Fund even if there is no income or activity at all. Previously, the legislation established that these reports must be submitted by persons who do not make payments or remuneration. These include individual entrepreneurs who do not have employees, that is, making contributions to the Pension Fund only for themselves. Currently, all tax, accounting and other reporting for entrepreneurs has been significantly simplified, the list of required documents, their structure, content, and deadlines for submission have been reduced. In particular, now individual entrepreneurs do not submit the RSV-2 form.

How to submit the RSV - on paper or electronically?

There are several ways to submit the DAM for the first half of 2021:

• On paper - if the number of employees is no more than 10 people.

If during the reporting period you paid income to a maximum of 10 employees, the calculation can be submitted both on paper and electronically.

• In electronic form - if the number of employees is 11 people. and more.

If from January to June 2021 income was paid to more than 10 employees, the DAM is submitted exclusively in the form of an electronic document signed with an electronic signature. It is sent to the Federal Tax Service via telecommunication channels (TCC) through electronic document management operators.

In 2021, the calculation was submitted electronically if the average number of employees who received income for the previous period exceeded 25 people.

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date for submitting the calculation falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation). Therefore, it is more correct to call current reporting a calculation of insurance premiums for the half-year, rather than for the 2nd quarter of 2021. After all, the calculation includes indicators from January 1 to June 30, 2021, and not just for the 2nd quarter of 2021.

The reporting period in our case is the first half of 2021 (from January 1 to June 30). Therefore, the calculation for the six months must be submitted to the tax office no later than July 31 (since July 30 is a day off, Sunday).

Also see “Deadline for RSV-1 in 2021: table.”

In 2021, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. However, in 2021 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are due by the 30th day of the month following the reporting period.

Requirements for filling out the DAM for the first half of 2020

They are indicated in the Procedure for filling out this report, approved. By Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] :

• Calculation pages are numbered in continuous order, starting with the title page.
• Information in the RSV is entered in capital block letters from left to right.
• When filling out the calculation manually, use black, purple or blue ink.
• When filling out the RSV, the Courier New font with a height of 16-18 is installed on the computer.
• Correcting errors using putty and other corrective means is unacceptable.
• If you are creating the RSV on paper, print each sheet on a separate page.
• The printed report is not held together, not even with paper clips. It is recommended to submit it for verification in a separate file.
• In fields where there are no quantitative or total indicators, indicate “0”; in the remaining empty lines and cells, enter a dash. But if the report is filled out using a program, dashes may not be placed in empty cells.

Codes for RSV for half a year 2021

Special codes for the DAM were needed in connection with the introduction of preferential tariffs for small and medium-sized businesses (Article 6 of Law No. 102-FZ dated April 1, 2020). Changes related to the use of new codes in the Procedure for filling out the DAM, approved. By Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] , have not yet been introduced.

The procedure for applying the codes is explained in the Letter of the Federal Tax Service dated 04/07/2020 No. BS-4-11/ [email protected] :

• The first use of the codes is in the RSV for the first half of 2021.
• Apply to small and medium-sized businesses that have the right to reduced insurance rates.
• Application procedure: in field 001 “Payer's tariff code” of Appendix 1 (in relation to contributions to compulsory health insurance and compulsory medical insurance) and in Appendix 2 (for contributions to compulsory health insurance) of Section 1, the tariff code “20” is reflected;
• in column 130 of Subsection 3.2.1, to indicate the code of the category of an individual for whose payments above the minimum wage, contributions are calculated at reduced rates, the following letter codes are used:

How to fill out a half-year calculation

Most policyholders will fill out insurance premium calculations for the 2nd quarter of 2021 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Filling out the title page

The procedure for filling out the title page of the RSV

A power of attorney to sign accounting and statistical reporting does not give the authorized person the right to sign the DAM. Calculation of contributions relates to tax reporting, and as a separate type of reporting must be registered in a power of attorney (Letter of the Federal Tax Service dated November 18, 2019 No. BS-4-11 / [email protected] ).

Codes for filling out the title page

What forms do I need to fill out?

Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration to individuals.

Form RSV-2 (xls, 96kb)

The procedure for filling out the form that was in force for reporting for 2013

This Procedure was developed in accordance with the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (Collection of Legislation of the Russian Federation, 2009, No. 30, Article 3738, No. 48, Article 5726) (hereinafter referred to as Federal Law No. 212-FZ).

• General requirements for filling out the RSV-2 form
• Filling out the title page of RSV-2
• Completing Section 1 “Calculation of accrued and paid insurance premiums”
• Filling out Section 2 “Data for calculating the amounts of accrued insurance premiums”
• Filling out Section 3 “Information on the status of debt (overpayment)…”

I. General requirements for filling out the RSV-2 form

1. Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration to individuals (RSV form -2, approved by order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 895n, registered with the Ministry of Justice of Russia dated December 14, 2009 No. 15581) (hereinafter referred to as the Calculation) is filled out using computer technology or a ballpoint (fountain) pen, in black or blue, block letters .
2. When filling out the Calculation, the following is taken into account. Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values ​​of monetary indicators are reflected in rubles and kopecks. If on the pages of the Calculation that must be submitted by the payer, he does not fill out any tables, then a dash is placed in the fields of these tables. To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the payer or his representative under the correction, indicating the date of correction. All corrections are certified by the seal (if any) and signature of an individual entrepreneur, lawyer, notary engaged in private practice, an individual not recognized as an individual entrepreneur, or their representatives. Errors may not be corrected by correction or other similar means. After filling out the Calculation, sequential numbering of the completed pages is entered in the “Page” field.
3. At the top of each completed page of the Calculation, the registration number of the payer assigned to him in the territorial body of the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) at the place of registration is indicated.
4. The title page and Section 1 are completed by all payers. Table 2.1 of Section 2 Calculations are filled out by all payers, with the exception of the heads of peasant (farm) farms (hereinafter referred to as peasant farms). Table 2.2 Calculations are filled out by payers - peasant farms. Section 3 is completed if there is arrears in payment of insurance premiums in the form of a fixed payment, which arose as of December 31, 2009 inclusive. The accuracy and completeness of the information specified in the Calculation is confirmed by payers or their representatives in accordance with paragraph 3 of Chapter II of this Procedure.
5. The section “To be completed by a Pension Fund employee” contains information about the submission of the Calculation (the number of pages of the calculation, the number of sheets of supporting documents or their copies attached to the Calculation, the date of submission, the surname and initials of the Pension Fund employee who accepted the calculation, his signature).
6. Payers who voluntarily entered into legal relations for compulsory pension insurance, in accordance with subparagraphs 1 and 5 of part 1 of Article 29 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” (Collected Legislation of the Russian Federation, 2001, No. 51, Article 4832; 2002, No. 22, Article 2026; 2003, No. 1, Article 2, 13, No. 52 (Part 1) Article 5037; 2004, No. 27, Article 2711, No. 30 , Art. 3088, No. 49, Art. 4854,4856; 2005, No. 1 (part 1), Art. 9, No. 45, Art. 4585; 2006, No. 6, Art. 636, No. 31 (part 1 ), Article 3436; 2007, No. 30, Article 3754; 2008, No. 18, Article 1942, No. 29 (part 1), Article 3417, No. 30 (part 1), Article 3602; 2009, No. 1, Art. 12, No. 29, Art. 3622) (hereinafter referred to as Federal Law No. 167-FZ), fill out the Calculation in the general manner.
7. Payers who have voluntarily entered into legal relations for compulsory pension insurance, in accordance with subparagraph 2 of part 1 of Article 29 of Federal Law No. 167-FZ, fill out the Calculation in the manner established for the heads of peasant farms.

II. Filling out the title page of RSV-2

1. The title page of the Calculation is filled out by the payer, except for the section “To be filled out by a Pension Fund employee.”
2. When filling out the title page of the Settlement, the payer shall indicate:
   registration number in the Pension Fund of Russia in accordance with the entry in the Notice of registration in the territorial body of the Pension Fund of Russia;
3. in the three-cell area reserved for filling out the “Adjustment Number” indicator, when submitting the original Calculation form, the code “000” is indicated. When submitting a Calculation to the territorial body of the Pension Fund of the Russian Federation, which reflects changes in accordance with Article 17 of Federal Law No. 212-FZ (corrective Calculation for the corresponding period), a number indicating which account is the Calculation taking into account the changes and additions made are submitted by the payer to the territorial body of the Pension Fund (for example: 001, 002-010-, etc.);
4. in the cells for filling out the “Calendar year” indicator, the calendar year is entered, based on the results of which the Calculation is presented.
5. in the “Last name, first name, patronymic of an individual” field, fill in the payer’s last name, first name, patronymic in full, without abbreviations, in accordance with the identity document;
6. registration number in the territorial compulsory health insurance fund (hereinafter referred to as TFOMS) - in accordance with the entry in the Policyholder Registration Certificate;
7. the payer identification number (hereinafter referred to as the TIN) is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation;
8. the main registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the Certificate of state registration of an individual as an individual entrepreneur;
9. codes of the All-Russian Classifier of Administrative-Territorial Division (hereinafter referred to as OKATO), the All-Russian Classifier of Conducting Economic Activities (hereinafter referred to as OKVED) - based on the relevant Notification of the state statistics body;
10. in the cells reserved for filling out the “Year of Birth” indicator, the year of birth of the payer is entered;
11. in the cell “Number of members of a peasant (farm) farm” the number of members of the peasant farm in the billing period is indicated, including the head;
12. in the “Registration Address” section, the payer’s registration address at the place of residence is indicated in accordance with the identity document. If the payer's address is different from the registration address, the actual address of residence is indicated;
13. insurance number of an individual personal account (hereinafter referred to as SNILS) - based on the corresponding insurance certificate.
14. In the section of the title page “I confirm the accuracy and completeness of the information specified in this calculation” the following is indicated:
    if the accuracy and completeness of the information is confirmed in the Calculation, the payer enters “1”; if the accuracy and completeness of the information is confirmed by the payer’s representative, “2” is entered;
15. when submitting the Calculation by the payer, in the line “last name, first name, patronymic”, the full last name, first name, and patronymic of the payer are indicated. The payer’s personal signature, certified by a seal (if available), and the date of signing are affixed;
16. when submitting the Calculation by a representative of the payer - an individual, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of the payer’s representative is indicated. The personal signature of the payer’s representative, the date of signing is affixed, and the type of document confirming the authority of the payer’s representative is also indicated;
17. when submitting the Calculation by a representative of the payer - a legal entity, in the line “last name, first name, patronymic in full” the full surname, first name, patronymic of the individual authorized in accordance with the document confirming the authority of the representative of the payer - legal entity is indicated to certify the accuracy and completeness of the information specified in Calculation. In the line “name of the organization - representative of the payer of insurance premiums” the name of the legal entity - representative of the payer is indicated. The signature of the person whose information is indicated in the line “last name, first name, patronymic in full” is affixed, certified by the seal of a legal entity - a representative of the payer, and the date of signing;
18. The line “Document confirming the authority of the representative” indicates the type of document confirming the authority of the payer’s representative. The signature of the payer or his representative and the date of signing the Calculation are also affixed at the end of each page of the Calculation.

III. Completing Section 1 “Calculation of accrued and paid insurance premiums”

In the Calculation, the payer must reflect information on the accrued and paid amounts of insurance contributions for compulsory pension and health insurance for the billing period.

Insurance premiums for the billing period are calculated by the payer for the billing period, regardless of the fact of carrying out activities and receiving income.

Line 100 “Balance of debt at the beginning of the billing period” reflects the amount of insurance premiums from line 150 of the Calculation for the previous billing period (when filling out the Calculation for 2010, “0” is indicated in this line).

Line 110 “Insurance premiums accrued from the beginning of the billing period” is filled in on the basis of the payer’s own calculation based on the cost of the insurance year in accordance with Article 13 of Federal Law No. 212-FZ.

If the payer carries out entrepreneurial or other professional activities during the full billing period, the amount of insurance premiums is calculated using the following formula:

Minimum wage x tariff x 12, where:

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

tariff - the tariff of insurance contributions to the corresponding extra-budgetary fund;

12 — number of months in the billing period.

If the payer carries out entrepreneurial or other professional activities during an incomplete billing period, the amount of insurance premiums is calculated in the following order.

To determine the periods of activity of payers, the start and end dates of the activity are recognized accordingly:

• for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur in accordance with the Certificate of state registration of an individual as an individual entrepreneur and the date of state registration of the termination of activities by an individual as an individual entrepreneur in accordance with the Certificate of state registration of termination of activities by an individual in as an individual entrepreneur;
• for lawyers - the date of issue of the lawyer’s certificate and the date of termination of the lawyer’s status in accordance with the decision of the authorized body;
• for notaries engaged in private practice - the date of vesting the powers of a notary in accordance with the order of appointment to the position and the date of termination of the powers of a notary in accordance with the decision of the authorized body.

The amount of insurance premiums is calculated according to the formula:

Minimum wage x tariff x M + minimum wage x tariff / Kn x Dn + minimum wage x tariff / Ko x Do, where:

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

tariff - the tariff of insurance contributions to the corresponding extra-budgetary fund;

M - the number of full months of entrepreneurial or other professional activities carried out by the payer during the billing period;

Kn - the number of days in a calendar month when the payer begins entrepreneurial or other professional activities;

Day - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month the payer begins to carry out entrepreneurial or other professional activities;

Ko - the number of days in a calendar month when the payer ceases to carry out entrepreneurial or other professional activities;

Until - the number of calendar days the payer carries out entrepreneurial or other professional activities during the calendar month the payer ceases to carry out entrepreneurial or other professional activities.

In accordance with Part 2 of Article 4 of Federal Law No. 212-FZ, the day of commencement of entrepreneurial or other professional activities is not taken into account when calculating Day, the day of termination of activity is taken into account when calculating To.

Line 120 “Additional insurance premiums accrued since the beginning of the billing period” reflects the amounts of insurance premiums accrued by the Pension Fund of Russia.

Line 130 “Total payable” reflects data on the amounts of insurance premiums payable in the billing period.

The value of the indicators of line 130 “Total payable” for all columns is determined by summing the indicators of lines 100, 110 and 120.

Line 140 “Paid since the beginning of the billing period” reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis, taking into account the provisions of Part 5 of Article 18 of Federal Law No. 212-FZ.

The indicator for line 150 “Balance of debt at the end of the billing period” is calculated as the difference between lines 130 and 140.

IV. Filling out Section 2 “Data for calculating the amounts of accrued insurance premiums”

1. Table 2.1 “Periods of individual labor activity” Table 2.1 is filled out on the basis of documents confirming the right of an individual to carry out or terminate entrepreneurial or other professional activities, regardless of the actual start (end) of such activity. The table is not filled out by individual entrepreneurs - heads of peasant farms. The table should have as many rows as there were periods of entrepreneurial or other professional activity in the billing period. If an individual entrepreneur, a notary engaged in private practice stopped and resumed activities several times during one billing period, then for each period a separate calculation is submitted to the Pension Fund for each period according to the corresponding registration number, in which only one line is filled in.
   For lawyers, in case of suspension (resumption) of the status of a lawyer, it is allowed to fill out several lines.

   Column 2 of the table indicates the date of commencement of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD-day, MM-month, YYYY-year).

   Column 3 of the table indicates the end date of entrepreneurial or other professional activities in the billing period in the DD.MM format. YYYY (DD - day, MM - month, YYYY - year).

   If the payer carried out entrepreneurial or other professional activities during the full billing period, then “01.01. YYYY" and "31.12. YYYY”, where “YYYY” is the calendar year for which the Calculation was compiled.

   If the payer began and (or) completed entrepreneurial or other professional activities during the billing period, then the following is entered in columns 2 and 3:

   • for individual entrepreneurs - the date of state registration of an individual as an individual entrepreneur (column 2) from the Unified State Register of Individual Entrepreneurs and (or) the date of submission of the Calculation in accordance with Part 6 of Article 16 of Federal Law No. 212-FZ (column 3);

   for notaries engaged in private practice - the date of appointment to the position of a notary (column 2) and (or) termination of the powers of a notary (column 3) in accordance with the orders of the authorized body;

2. for lawyers - the date of issue of the lawyer's certificate (column 2). If during the billing period the status of a lawyer was suspended (column 3), renewed (column 2), terminated (column 3), then the dates are filled in based on the dates specified in the relevant decisions of the bar association.
3. Table 2.2 “Calculation of insurance premiums payable for the head and members of a peasant farm.”
   The table is filled out only by individual entrepreneurs - heads of peasant farms.

   For each member of the peasant farm, including the head, and each period (within the calculation year) during which the individual was a member of the peasant farm, a separate line is filled in.

   In column 2, for each line, the full last name, first name, and patronymic of a member of the peasant farm, including the head of the peasant farm, are indicated in accordance with identification documents.

   In column 3, for each line, the insurance number of the individual personal account in the compulsory pension insurance system (SNILS) is indicated in accordance with the corresponding insurance certificate.

   In column 4, for each line, the year of birth of a member of the peasant farm, including the head of the peasant farm, is indicated in the format (YYYY).

   Column 5 indicates the date of joining the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

   Column 6 indicates the date of withdrawal from the peasant farm in the format DD.MM.YYYY (DD - day, MM - month, YYYY - year).

   If a member of the peasant farm was a member of the peasant farm during the entire billing period, then “01.01. YYYY" and "31.12. YYYY”, where YYYY is the calendar year for which the Calculation is presented.

   Columns 7-8, 9-10 are filled out in a manner similar to filling out line 110 of Section 1 “Calculation of accrued and paid insurance premiums.”

Filling out Section 3

To be completed in relation to all employees who received payments under employment and civil law contracts in the reporting period of 2021.

Procedure for filling out Section 3 of the DAM

Block 3.2.2 is filled out only if in the reporting period of 2021 payments were made that were subject to contributions to compulsory pension insurance at an additional tariff.

Codes for completing Section 3

We fill out subsection 1.1 of Appendix No. 1

Rules for filling out subsection 1.1 of Appendix No. 1 of the RSV

Codes for filling out subsection 1.1 of Appendix No. 1

INSURANCE PAYER TARIFF CODES

Taxpayer liability

For late submission of calculations for insurance premiums for the 2nd quarter of 2021, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for the 2nd quarter of 2021, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period for the payer as a whole does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Inconsistencies must be eliminated within five working days from the date the Federal Tax Service Inspectorate sends the relevant notification in electronic form, or within ten working days if the notification is sent “on paper”. The date of submission of the calculation for insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

Keep in mind that the Ministry of Finance of the Russian Federation, in its letter dated April 21, 2017 No. 03-02-07/2/24123, indicated that calculations for insurance premiums not submitted to the Federal Tax Service on time are not grounds for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking your account for late payment for the 2nd quarter of 2021.

We fill out Appendix No. 2 to Section 1

In this application, contributions for VNiM are calculated. Contributions for injuries are not reflected in it, since they are included in the calculation of 4-FSS.

Procedure for filling out Appendix No. 2 to Section 1

We fill out Appendix No. 3 to Section 1

This application is optional and must be completed only if benefits were paid during the reporting period:

• for temporary disability;
• for pregnancy and childbirth;
• for child care;
• for early pregnancy registration;
• at the birth of a child;
• for caring for a disabled child (payment for additional days off);
• for burial.

For each payment indicate:

• the number of cases that are the basis for the payment or their recipients;
• number of paid days of incapacity (number of payments or benefits);
• the amount of expenses incurred (including from the federal budget).

On page 100 indicate the total amount of expenses (sum of lines 010-090).

On page 110, for reference, they reflect the amount of accrued but unpaid benefits (except for benefits accrued for March, for which the payment deadline has not been missed).

The insurer attributes the amounts received from the Social Insurance Fund in the report for the period when the fund reimbursed the costs of paying sick leave benefits. The period in which the days of incapacity for work are paid to the employee does not matter (Letter of the Federal Tax Service dated November 19, 2019 No. BS-4-11 / [email protected] ).

Filling out Section 1

Section 1 includes summary data for each type of insurance premium paid to the Federal Tax Service and is completed last.

Procedure for filling out Section 1 of the RSV

In Section 1, fill out either block pp. 110-113 (indicating the amount of contributions payable) or block pp. 120-123 (indicating the amount of excess of benefits issued over accrued contributions). These blocks cannot be filled at the same time.

Sample DAM for half-year 2020

Payment methods in 2021

There are two ways to transfer the calculation of insurance premiums for the 2nd quarter of 2021 to the territorial tax service:

Fines for DAM 2021

The type of liability and the amount of the fine depends on the offense:

It is quite possible to reduce the size of the fine (including the minimum) if there are mitigating circumstances. For example, if you are late with the submission of the DAM by only 1 day (Letter of the Ministry of Finance dated June 18, 2015 No. 03-02-08/35141).

The list of mitigating circumstances is given in Art. 112 of the Tax Code of the Russian Federation, but is aimed at “physicists” (personal and family problems, difficult financial situation, etc.). This list is open, so prepare your arguments in advance to convince controllers to reduce the fine.

If the arguments do not work, you can go to court (see, for example, Resolution of the Administrative Court of the West Siberian District dated March 21, 2018 No. F04-644/2018), although it will not be possible to reduce the fine to zero (Determination of the Armed Forces of the Russian Federation dated February 5, 2019 No. 309 -KG18-14683).

Updated control ratios for the DAM

When accepting calculations for the first half of 2021, inspectors will check them using updated control ratios (Letter of the Federal Tax Service dated 02/07/2020 No. BS-4-11 / [email protected] ).

The updated KS allow you to compare the monthly amounts of payments received by employees within the framework of labor relations, not only with the regional minimum wage, but also with the average salary in the region for a given sector of the economy for the previous billing period. This allows tax authorities to identify “shadow” wages.

Compared to the previous ones, the updated control ratios have changed slightly. Their list has been shortened and a check for new RSV lines has been added:

• page 045 subsection 1.1. and 1.2 of Appendix No. 1 to Section 1;
• page 015 of Appendix No. 2 to Section 1.

Most DAM indicators are assessed for each payer tariff code. If control ratios are violated, inspectors will send a notification. This will happen no later than the day following the day the inspection received the DAM.

If you still have questions about filling out the RSV, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

You can also download a sample of filling out the DAM for the first half of 2021 on the K+ website.

Let's sum it up

• The calculation of insurance premiums (DAM) for the six months of 2021 must be submitted to the Federal Tax Service no later than July 30, 2020.
• It is possible to submit a calculation on paper only if the number of employees to whom the income was paid did not exceed 10 people. For 11 or more employees, the DAM is issued exclusively in electronic form.
• Mandatory for completion by all employers: title page, Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1 and Section 3.
• NSR entities, affected by the worsening situation with coronavirus and entitled to reduced tariffs, used special codes for the first time in the DAM in the first half of the year.

Who must submit payments for the 2nd quarter?

All policyholders must submit calculations of insurance premiums for the 2nd quarter of 2021 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

A new calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out in the reporting period (the first half of 2021) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 2nd quarter of 2021. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

You can also see an example of calculation of insurance premiums for the 1st quarter of 2021.