DAM: deadlines in 2021, new table for an accountant, DAM report || Deadlines for submitting RSV-1 calculations in 2021

Some nuances of filling out the RSV

According to the DAM report, in 2021 the deadlines must be observed by legal entities and individual entrepreneurs who transfer contributions from rewards issued to individuals:

• to employees - in the form of monetary and non-monetary payments within the framework of labor relations;
• to performers under GP agreements – in the form of remuneration;
• owners of exclusive rights - in the form of license payments or fees for the purchase of exclusive rights, etc.

The calculation is prepared by all insurers, as well as individuals who do not have individual entrepreneur status, but make payments to citizens - a separate sheet in the calculation form is provided for them. The heads of peasant farms submit the DAM to the Federal Tax Service once at the end of the year. The remaining policyholders report 4 times a year - based on the results of the 1st quarter, half a year, 9 months and the reporting year.

About where and in what case to submit a “clarification” for the Calculation of insurance premiums, read on the page “Calculation of insurance premiums”.

Deciding which tax office to submit the DAM 2017 report to is quite simple:

• Individual entrepreneurs and other individuals - at the place of registration;
• legal entity - by location;
• companies with separate divisions in the Russian Federation (including the largest taxpayers) - at the location of the legal entity itself and at the location of the separate division empowered to charge payments to individuals (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/). That is two reports. However, if the division does not make payments to citizens, then only one report is submitted - at the location of the parent organization;
• Russian companies with separate divisions abroad - centrally at the location of the parent organization.

Insurance premiums accrued for payments to individuals must be reported at the end of each quarter. For these purposes, a calculation is formed, approved by Order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551. The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation).

All policyholders submit calculations of insurance premiums to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP);
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

It is important to say that if an organization or individual entrepreneur does not conduct any activities and does not pay salaries, and the only employee is the director, then it is also necessary to report and submit to the Federal Tax Service the calculation of insurance premiums for the 4th quarter of 2021. In such conditions, you need to submit a zero calculation. Otherwise, a fine is possible.

Annual calculation for the founding director

If the organization has at least one employee (for example, the general director is the only founder), then the calculation of insurance premiums for the 4th quarter of 2021 must be submitted. It’s just that accruals in favor of individuals in annual calculations for 2021 will be zero.

The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation). This form includes:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• appendix 1 to section 1;
• appendix 2 to section 1;
• appendix 3 to section 1;
• appendix 4 to section 1;
• appendix 5 to section 1;
• appendix 6 to section 1;
• appendix 7 to section 1;
• appendix 8 to section 1;
• appendix 9 to section 1;
• appendix 10 to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• appendix 1 to section 2;
• Section 3 “Personalized information about insured persons.”

However, the Federal Tax Service wants to introduce a new form of calculation for insurance premiums from 2021. For these purposes, a draft order has been created containing a form for calculating insurance premiums, as well as clarifying the format and procedure for filling out the calculation.

Among the changes made to the calculation form, in particular:

• in the sheet “Information about an individual who is not an individual entrepreneur” there are no fields to indicate the place of residence in the Russian Federation;
• in some annexes (subsections), the procedure for breaking down indicators by month in the billing period is clarified;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance...” has been adjusted, including fields for indicating the payer’s tariff code (field 001) and the number of individuals from whose payments contributions are calculated (field 015), fields 051 – 054 have been excluded;
• The application for providing information on the application of the reduced tariff established for the period until 2021 has been excluded.

At the time of preparation of this material, the new form for calculating insurance premiums had not yet been approved. But as soon as this happens, the material will be corrected.

All policyholders must submit calculations of insurance premiums for 9 months of 2021 to the Federal Tax Service, in particular:

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

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• 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 activities were carried out during the reporting period (from January to September 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 3rd quarter of 2021.

Most policyholders will fill out insurance premium calculations for the 9th 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.

The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ The following table describes which sections must be filled out in certain cases.

If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.

In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the taxable object, reduced by the amounts exempt from contributions.

Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation.

This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/). The rules are:

1. Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
2. Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).

These indicators must match.

Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes “01”, “02”, “03”. Appendix 1 to Section 1 of the calculation is filled out by them in one copy.

The fields “Last name”, “First name”, “Citizenship (country code)” must be filled in. In this case, certain rules are established (Table 3).

Calculation form in 2021: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The form can be downloaded from this link.

This form applies from 2021. The composition of the calculation is as follows:

• title page;
• sheet for individuals who do not have the status of an individual entrepreneur;
• section No. 1 (includes 10 applications);
• section No. 2 (with one application);
• Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must include in the calculation of insurance premiums for 9 months of 2021 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• appendix 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2021 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940). In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

What form should I use to submit the calculation: new or old?

Starting from 2021, the administration of insurance premiums has been transferred to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about length of service is still transferred to the Pension Fund of the Russian Federation with the form SZV-STAZH).

Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.

Policyholders with an average number of insured persons over the past year of 25 people or more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.

From 2021, policyholders must submit a unified calculation of insurance premiums (USC) to the tax inspectorate (and not to the Pension Fund). The form for calculating insurance premiums, used from 2021, was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. See “A new form for calculating insurance premiums has been registered since 2021.”

Title page

On the cover page of the calculation of insurance premiums for 9 months of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service. https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 9-month quarter of 2017. Approved codes are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2021, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2021, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for 9 months of 2017.

Here is an example of how to fill out the title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2021:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Calculation of insurance premiums: reporting deadlines

Employers must submit a single calculation for insurance premiums no later than the 30th day of the month following the billing/reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). For the first time, these reports are submitted based on the results of the first quarter of 2021.

Calculation of insurance premiums for 2021 must be submitted already in 2021 - no later than 01/30/2018.

To the Pension Fund of the Russian Federation, employers last reported on insurance premiums at the beginning of 2021, submitting RSV-1 for 2021 in February (no later than February 15 - on paper, no later than February 20 - in electronic form). In 2021, you no longer need to submit any reports on insurance contributions to the Pension Fund.

However, do not forget about other reporting that employers are required to submit to the Pension Fund. So, in 2021, they must submit monthly information about insured persons (SZV-M). A separate article is devoted to the deadlines for submitting SZV-M.

This article will discuss the new procedure for presenting the calculation of insurance premiums as mandatory reporting for legal entities, as well as the new reporting deadlines from 2021.

Until 2021, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.

Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.

Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.

Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

It is important that from the beginning of 2021 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated 10.10.2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.

The form will be considered not submitted if in the reporting to the Pension Fund:

• for each employee, pension contributions will not coincide with the total amount of contributions;
• Incorrect information about the insured persons was entered.

The new form has three important sections and a title page. For each section, in turn, appendices can be compiled. The following are required to be filled out:

• title page;
• Section 1 - data on accrued insurance premiums is entered;
• subsection 1, appendix 1 – procedure for calculating contributions;
• subsection 1.2, appendix 1 – calculation of contributions to compulsory medical insurance;
• Section 1, Appendix 2 – calculation of contributions to the Social Insurance Fund due to temporary disability and maternity leave;
• section 2 - data on contributions from peasants and farms;
• Section 3 – personalized accounting for each employee.

Current as of: March 6, 2021

Organizations and individuals (including individual entrepreneurs) that make payments and other remuneration to individuals must submit a calculation of insurance premiums (clause 7 of article 431 of the Tax Code of the Russian Federation). We will tell you about the form of the Calculation and the timing of its submission in 2021 in our consultation.

The form for calculating insurance premiums, which is also used in 2018, was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ and has not changed since then.

The calculation of insurance premiums in 2021 must be submitted 4 times, linking its submission with the completion of each quarter. And the first on this list is the report generated at the end of the 4th quarter of 2021. Let's consider the nuances that are significant for its preparation and presentation.

What is insurance premium calculation?

Rules for drawing up and submitting the DAM in 2021

Deadline for filing RSV-2018 for the 4th quarter of 2021

The procedure and deadlines for submitting reports on insured persons to the Federal Tax Service, the Social Insurance Fund and the Pension Fund of Russia in 2021 will be discussed in our article.

From 01/01/2017, employers submit calculations for insurance premiums at the place of registration with the tax authorities. The deadline for submitting the calculation is one day later than the 30th day of the month following the reporting period, which are 1st quarter, half-year, 9 months, year (clause 7 of Article 431 of the Tax Code of the Russian Federation). In 2021, it will be necessary to submit calculations for insurance premiums (taking into account the rule on postponing reporting dates if the deadline coincides with a weekend or a non-working holiday) within the following deadlines:

• May 3, 2021 (reporting deadline postponed due to weekends) - for the first quarter of 2021;
• July 30, 2021 - for the first half of 2021;
• October 30, 2021 - for 9 months of 2021;
• January 30, 2021 - for 2021.

The obligation to submit monthly information about insured persons (SZV-M) to the Pension Fund remains. The form must be submitted no later than the 15th day of the month following the reporting month (clause 2.3 of Article 11 of the Federal Law on Personalized Accounting No. 27-FZ). Thus, the SZV-M form will need to be submitted no later than:

• January 16, 2021 for December 2021;
• February 15 for January 2021;
• March 15 for February 2021;
• April 16 (since April 15 is a Sunday) for March 2018;
• May 15 for April 2021;
• June 15 for May 2021;
• July 16 (July 15 - Sunday) for June 2021;
• August 15 for July 2021;
• September 17 for August 2021;
• October 15 for September 2021;
• November 15 for October 2021;
• December 17 for November 2021.

And also, policyholders, in accordance with the amendments made to Article 11 of the Federal Law on Personalized Accounting No. 27-FZ, annually no later than March 1 of the year following the reporting year must submit to the Pension Fund information about the length of service for each insured person working for them. Policyholders will have to submit SZV-STAZH for the first time by 03/01/2018 for 2021.

You must submit Form 4-FSS to the Social Insurance Fund quarterly.

• April 20, 2021 (until April 25, 2018 in electronic form) - for the first quarter of 2021;
• July 20, 2021 (until July 25, 2018 in electronic form) - for the first half of 2021;
• October 22, 2021 (until October 25, 2018 in electronic form) - for 9 months of 2021;
• January 21, 2021 (until January 25, 2019 in electronic form) - for 2018.

After legislative control over the payment and reporting of insurance premiums was given to the Internal Revenue Service, the form and timing of filing changed significantly.

In particular, this affected the RSV-1 form, which was mandatory for all persons who have the status of individual insurers. Now, instead of it, a single calculation is filled out, which includes a large number of different reporting documentation at once.

Many people today do not know what the deadline for submitting the RSV-1 for 2021 is and how to correctly fill out the documents, taking into account the adjustments made.

A single calculation of insurance premiums, which is filled out in the form RSV-1, is mandatory for all policyholders, that is, any private entrepreneur or legal entity that operates with the help of hired employees. If for a full year the policyholder did not conduct any activity and was not involved in calculating remuneration for employees, this does not deprive him of the need to complete the RSV-1 calculation for 2021, and he will need to submit reports with zero indicators.

It is worth noting the fact that if a private entrepreneur did not hire employees during the reporting period and, accordingly, did not pay remuneration to individuals, they are not required to submit this report.

Annual reporting on calculated and accrued pension contributions must be submitted in the form that was approved by the Pension Fund back in 2021, issuing Resolution No. 2p, since no new forms were adopted during 2021.

Do not forget that the standard format of such reporting necessarily includes a title page, the first section and subsection 2.1. These sections are mandatory for filling out zero reporting, and in line 100 you will in any case need to indicate the indicators of line 150 of the calculation drawn up based on the results of 2021, while in all other lines it is enough to put dashes.

The remaining sections need to be completed only if the company paid any benefits to its employees and, accordingly, calculated insurance premiums from them.

All companies need to submit reports to the Pension Fund office located at their place of registration, while those individuals who conduct private practice will need to submit documentation at their place of residence.

Submission of the 4-FSS report

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months.

Before submitting your report, make sure you have made no mistakes. If you generate a report in the Kontur.Extern system, the reports will be checked automatically. The external expert will find all the formal mistakes that policyholders most often make and show them. This means you won't have to resend reports.

Payment methods

Filling out the calculation for 9 months: examples

Most policyholders will fill out insurance premium calculations for the 9th 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.

First presentation of the new calculation

The Federal Tax Service of the Russian Federation, in its letter dated December 13, 2017 No. GD-4-11/25417, provided new control ratios for checking calculations of insurance premiums. It is clarified that Federal Law No. 335-FZ dated November 27, 2017 amended Article 431 of the Tax Code of the Russian Federation, which will come into force on January 1, 2021. The amendments expand the list of grounds for the Federal Tax Service to recognize calculations for insurance premiums as unsubmitted.

So, in particular, the calculation is considered not submitted if the information for each individual:

• on the amount of payments and other remuneration,
• on the basis for calculating insurance contributions for compulsory pension insurance within the established limit,
• on the amount of insurance contributions for compulsory pension insurance, calculated on the basis of the base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum amount,
• on the basis for calculating insurance contributions for compulsory pension insurance at an additional rate,
• about the amount of insurance contributions for compulsory pension insurance at an additional rate for the reporting period or for each of the last three months of the reporting period contain errors, as well as if the amounts of the same indicators for all individuals do not correspond to the same indicators for the employer as a whole.

In addition, the calculation is considered unsubmitted if it contains inaccurate personal information identifying employees.

In this regard, from January 1, 2021, the Federal Tax Service will introduce new control ratios to verify calculations of insurance premiums. For more information about this, see “Control ratios for the DAM from 2018.” The new control ratios will be applied by tax authorities when accepting payments for insurance premiums for the 4th quarter of 2017.

If you find an error, please highlight a piece of text and press Ctrl Enter.

For the first time, the calculation of contributions using the new form must be submitted to your Federal Tax Service based on the results of the first quarter of 2021. The unified calculation of insurance premiums (RSC), approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, does not apply to reporting for 2021 and earlier periods. Primary and updated calculations for 2021 and earlier should be submitted to the funds using the “previous” forms and formats. In particular, you need to report for 2021 using the RSV-1 form, and not a new calculation.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for 9 months 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 9 months 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 calculation (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).

Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of 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).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis 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 9 months of 2021.

Deadlines for the DAM in 2019: table

According to the DAM, the deadline for submission in 2021, as usual, is no later than the 30th day of the month following the end of the reporting period. That is, contributions must be submitted four times a year - at the end of the 1st quarter, half-year, 9 months and the year as a whole.

It is important to remember that according to the DAM report in 2021, due dates are postponed according to the rules of the Tax Code if they fall on non-working days. In such cases, the deadline for reporting is shifted to a future working day.

This might also be useful:

• KBC for insurance premiums for 2021
• How to reduce the simplified tax system for insurance premiums?
• Individual entrepreneur insurance premiums for employees in 2021

• Insurance premiums for injuries in 2021
• Details for paying insurance premiums in 2021
• Insurance premiums for individual entrepreneurs “for themselves” in 2021

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Section 1 “Summary data on insurance premiums”

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2021 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2021 within the framework of labor relations and civil law contracts. Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2021 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• in column 2, reflect (clause 12.3 of the Procedure for filling out the calculation): in lines 010 – 031 and 070 – the number of days for which the benefit was accrued at the expense of the Social Insurance Fund;
• in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
• in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2021 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (22,902.90 rub. 21,537.00 rub.).

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. See “Insurance premium rate codes in 2021: table with explanation.”

In the calculation for 9 months of 2021, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2021 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2021);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2017”);
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect: the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

Record the data in subsection 1.1 as follows: provide data from the beginning of 2021, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – amounts of payments: not subject to insurance contributions for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

WHO SHOULD TAKE THE DAM FOR THE 2nd QUARTER OF 2021 (6 months)

All employers - individual entrepreneurs, legal entities, heads of peasant and farm enterprises - are required to submit calculations of insurance premiums (DAM).

When hiring an employee, individual entrepreneurs and LLCs enter into an employment contract with him, which must necessarily indicate that the employer is the employee’s insurer. This means that the employer, at his own expense, transfers insurance premiums to the budget for each of his working employees. Thus, an individual entrepreneur or organization is the policyholder, the employee, in turn, is the insured person.

Insured persons include:

• employees with whom employment contracts have been concluded (fixed-term or without specifying a period);
• individuals with whom individual entrepreneurs or LLCs have entered into contract agreements or service agreements;
• director of the organization, if he is the sole founder of the enterprise.

It is necessary to submit the DAM even if no activity was carried out during the reporting period, wages to employees and payments to individuals were not made. In this case, a calculation is provided with zero indicators in section 3, and the remaining sections are filled in with a cumulative total from the beginning of the year.