The deadline for submitting reports on insurance premiums is from 2021

Starting next year, the administration of insurance premiums for compulsory pension, medical and social insurance (in case of disability and in connection with maternity) will be assigned to the Federal Tax Service of Russia. Starting with reporting for the first quarter of 2021, a unified form of reporting on insurance premiums to the Federal Tax Service will be introduced. The form, procedure for filling out and format for presenting the calculation were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] What is the new report? What sections does it consist of? Who should fill them out? You will find answers to these questions in the comments of 1C experts.

Unified reporting deadline

In 2021, the method of submitting reports on insurance premiums directly affected the deadline by which reports can be submitted.
Deadlines for submitting payments until 2021

From 2021, if the average number of people in whose favor the organization/individual entrepreneur made payments for the previous reporting/accounting period was 25 people or less, then a single calculation of insurance premiums to the Federal Tax Service can be submitted “on paper” (clause 10 of Art. 431 Tax Code of the Russian Federation). If the number exceeds 25 people, then the organization or individual entrepreneur is required to submit the calculation in electronic form.

At the same time, starting from 2021, the method of submitting the calculation of contributions (“on paper” or electronically) does not affect the deadlines for submitting reports. The new unified calculation of insurance premiums in 2021 must be submitted no later than the 30th day of the month following the reporting (calculation) period (clause 7 of Article 431 of the Tax Code of the Russian Federation). Regardless of the way it is presented.

Normative base

In accordance with Federal Laws No. 243-FZ and No. 250-FZ dated 07/03/2016 (hereinafter referred to as 243-FZ and 250-FZ), from January 1, 2021, the rules for calculating and paying insurance premiums, except for contributions to compulsory social insurance against accidents on production and occupational diseases will be regulated by the Tax Code of the Russian Federation. Federal Law No. 212-FZ of July 29, 2009 “On Insurance Contributions” will be declared invalid. Part 2 of the Tax Code of the Russian Federation in the new 34th chapter “Insurance Premiums” establishes:

• what is subject to insurance premiums;
• how the base for their calculation is determined;
• at what rates and in what order are they calculated and paid;
• what is the procedure for submitting calculations for them.

For the first time, you will need to report on insurance premiums to the Federal Tax Service for the first quarter of 2021. Failure to submit a calculation within the prescribed period will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5% of the amount of insurance premiums that was subject to payment (additional payment) based on this calculation and was not paid on time.

The calculation of insurance premiums will be subject to Art. 119 of the Tax Code of the Russian Federation. If the calculation is not submitted within the prescribed period, you will be subject to a fine of 5% of the amount of insurance premiums that was subject to payment (additional payment) on the basis of this calculation and was not paid within the period established by the legislation on taxes and fees. It will be charged for each full or partial month from the day set for submitting the calculation, but not more than 30% of the specified amount and not less than 1,000 rubles.

Deadlines for submitting settlements for insurance premiums in 2017

For the first time, a single calculation will need to be submitted to the Federal Tax Service based on the results of the first quarter of 2021.
The calculation form, which must be submitted starting from 2017, was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. Deadlines for submitting reports on insurance premiums to the Federal Tax Service in 2017

Composition of the Calculation...

The calculation consists of a title page and three sections.

At a glance, we note that an innovation is the appearance in the reporting of a sheet that is intended to be filled out by individuals who are not individual entrepreneurs (IP).

… Section 1

Section 1 of the Calculation is filled out by contribution payers who make payments to individuals. It contains summary data on the amounts of contributions payable (for each type of contribution).

Individual applications reflect

• calculations of the amounts of contributions for compulsory pension, medical and social insurance (number of insured persons, amount of accrued payments, amount of payments not subject to contributions, contribution base). In a separate subsection, it is necessary to reflect data on contributions for additional social security for aircraft flight crew members and coal industry workers. Before the Order came into force, the report RV-3 of the Pension Fund of Russia, approved, was used for such information. Resolution of the Board of the Pension Fund of the Russian Federation dated July 20, 2015 No. 269p;
• expenses for compulsory social insurance (benefits);
• payments financed from the federal budget (in particular, payment for additional days off provided to care for disabled children). Before the new Calculation form came into force, this information was reflected in tables 2 and 5 of form 4-FSS, approved. by order of the FSS of the Russian Federation dated February 26, 2015 No. 59.

Also, individual applications of the Calculation reflect information on compliance with the conditions for applying reduced contribution rates.

Applications with such calculations must be filled out by payers who calculate contributions at reduced rates for one reason or another.

The reporting form stipulates that the right to reduced tariffs must be confirmed by:

• IT organizations;
• insurers on the simplified tax system whose main activity is one of those listed in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• non-profit organizations on the simplified tax system.

Before the Order came into force, the listed “preferential” categories of policyholders filled out subsections 3.1, 3.2, 3.3 in the RSV-1 Pension Fund reports (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p) 3.1, 3.2, 3.3, respectively.

Also, the right to reduced tariffs must be confirmed by individual entrepreneurs using the patent tax system (PTS).

Previously, such entrepreneurs confirmed their right to reduced tariffs by filling out table 4.3 in form 4-FSS.

For other insurers (listed in Article 427 of the Tax Code of the Russian Federation) who are entitled to reduced premium rates, the new unified calculation form does not provide special sections.

As in the calculation using Form 4-FSS, the new calculation has a separate application for reflecting information about temporarily staying foreign workers (except for highly qualified specialists (HQS) and citizens of the EAEU member states). It differs in that it will need to additionally reflect information about the amount of payments in favor of such citizens.

...Section 2

Section 2 of the Calculation must be completed by the heads of peasant farms (peasant farms). Before the Order came into force, heads of peasant farms reported to the Pension Fund of the Russian Federation, submitting calculations in the RSV-2 form of the Pension Fund of the Russian Federation, approved. Resolution of the Board of the Pension Fund of the Russian Federation dated September 17, 2015 No. 347p.

Which calculation is considered not presented?

The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):

• section 3 contains false personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Fines for violations

From 2021, violations that are related to insurance premiums (except for “injuries”) will be fraught with the imposition of fines by the Federal Tax Service. It should be borne in mind that all sanctions provided for violations of tax laws will also be used in relation to contributions. For example, if the policyholder did not provide a calculation of contributions, he will be fined on the basis of Article 119 of the Tax Code of the Russian Federation, and for violation of the rules for accounting for the base of contributions, sanctions of Article 120 of the Tax Code of the Russian Federation will be applied.

For violations related to insurance premiums for injuries, employees of the Social Insurance Fund will, as before, be punished. The new edition of the Law on Compulsory Social Insurance against Accidents at Work contains all types of FSS sanctions. For example, for refusing to provide documents for verification, on the basis of Article 26.31 of the above law, the policyholder faces a fine of two hundred rubles (for each document not provided).

The pension fund has the right to apply two types of sanctions:

1. For failure to provide annual information about the length of service - 500 rubles (for each insured person).

2. For violation of the procedure for submitting reports in the form of electronic documents - 1,000 rubles.

These rules are contained in the new version of Article 17 of the Law on Personalized Accounting.

Reporting methods

1. Individuals are hired under an employment contract.

The actual recipient of such contributions is the Pension Fund of Russia, the administrator (to whom contributions are transferred and who collects them in the prescribed manner) from 2021 is the Federal Tax Service.

The actual recipient is the FSS. He is also the administrator of contributions for injuries; the rest is collected, as in the case of pension contributions, by the Federal Tax Service.

The actual recipient is the Pension Fund, the administrator is the Federal Tax Service.

1. They order work or services from individuals under civil contracts.

Within the framework of such legal relations, which are under the jurisdiction of the Civil Code of the Russian Federation, the employer must pay contributions only for pension and health insurance programs. However, the payment of social contributions for injuries can be regulated by a civil contract (Clause 1, Article 20.1 of the Law “On Compulsory Social Insurance” dated July 24, 1998 No. 125-FZ).

The payer of these contributions submits the following reports:

• unified payment (for contributions for pension, social, except for contributions to injury, medical programs) to the Federal Tax Service;
• calculation of 4-FSS (for social contributions for injuries) in the FSS;
• forms SZV-STAZH, SZV-M, ODV-1 (for pension programs) in the Pension Fund of the Russian Federation.

Let us now study the deadlines for submitting these reports to government agencies.

1. Single calculation (from now on actual deadlines are indicated, taking into account holidays and weekends):

• until January 30, 2018 - for 2021;
• before 05/03/2018 - for the 1st quarter of 2021;
• until July 30, 2018 - for the first half of 2021;
• until October 30, 2018 - for 9 months of 2021.

1. Calculation 4-FSS:

1. Form SZV-M:

1. Forms SZV-STAZH, EDV-1:

• before 03/01/2018 - for 2021;
• within 3 days after receiving the employee’s application for retirement.

Must be submitted electronically:

• reports to the Pension Fund of the Russian Federation, if the policyholder employs 25 or more people (Clause 2, Article 8 of the Law “On Personalized Accounting” dated 04/01/1996 No. 27-FZ);
• form 4-FSS and a single calculation if the policyholder employs more than 25 people (clause 1, article 24 of law No. 125-FZ, clause 10, article 431 of the Tax Code of the Russian Federation).

We have selected excellent electronic reporting services for you!

Note that the 4-FSS calculation is submitted in 2021 using a relatively new form (first used since reporting for 9 months of 2017). It will be useful to study its features.

1. Unified calculation of insurance premiums:

• a fine of 5% of the calculated contributions for the reporting period for each of the following full or partial months until the calculation is submitted or until the fine reaches 30% of the contributions (minimum fine - 1,000 rubles, clause 1 of Art. 119 of the Tax Code of the Russian Federation);
• a fine of 300–500 rubles. to an official (for example, the head of a company or individual entrepreneur as an employer, clause 2 of article 15.33 of the Administrative Code).

1. Forms SZV-M, SZV-STAZH, ODV-1 or submission of data from reporting documents with errors:

• a fine of 500 rubles. for each unsubmitted or incorrect document for an employee (Article 17 of the Law “On Accounting” dated April 1, 1996 No. 27-FZ);
• a fine of 300–500 rubles. to an official.

1. 4-FSS calculations:

• a fine determined by a similar formula as in the case of failure to submit a single payment (however, its amount is based on contributions for 3 months within the reporting period);
• a fine of 300–500 rubles. to an official.

1. Electronic reporting, when required:

• fine for reporting not in the form to the Pension Fund of the Russian Federation - in the amount of 1,000 rubles;
• fine for reporting not in the form to the Social Insurance Fund, Federal Tax Service - 200 rubles.

Let us note that there is always a chance to reduce fines from government agencies by up to several dozen times in court if the sanctions are very large (resolution of the 13th Arbitration Court of Appeal dated March 30, 2017 No. A56-68844/2016).

Employers (customers of work and services under a contract) submit insurance reports to the Federal Tax Service, Social Insurance Fund and Pension Fund. In cases provided by law - in electronic form. There are fines for failure to submit reports on time and for submitting them incorrectly.

Changes in tax base

The rules for calculating the amounts of contributions to the Social Insurance Fund, pension and medical contributions remain practically unchanged. All benefits and existing tariffs remain in effect. As before, payments and other remuneration in favor of individuals accrued in accordance with employment and civil law contracts remain a taxable object.

The taxable base, as before, is calculated separately for each individual on an accrual basis from the beginning of the year. The maximum amount of the base for contributions in case of temporary disability and in connection with maternity is also preserved. The reduced rate for pension contributions in relation to payments accrued in excess of the limit will also remain.

In this area, the only change will affect the daily allowance. At the moment, daily allowances fixed in a local regulation or collective agreement are completely exempt from insurance premiums. From January 1, according to paragraph 2 of Art. 422 of the Tax Code of the Russian Federation, only amounts up to 700 rubles for business trips within the country and amounts up to 2,500 rubles for foreign business trips will be exempt from contributions.

At the same time, the rules for determining the tax base for income in kind will change. Until January 1, the database included the prices of goods, works and services specified in the contract. Now, according to Art. 105.3 of the Tax Code of the Russian Federation, the price will be determined based on market prices. And in accordance with paragraph 7 of Art. 421 of the Tax Code of the Russian Federation, VAT is not excluded from the taxable base.

The listed changes do not apply to insurance premiums in 2021 “for injuries”. Daily allowances are completely exempt from them, and income in kind is taken into account in the taxable base at the contractual value.

Statute of limitations for prosecution - what is it?

However, one should not confuse the statute of limitations for debt collection and the statute of limitations for bringing to liability for a tax offense. In the latter case, the Federal Tax Service may punish the violator within 3 years from the date of the violation.

ATTENTION! There are exceptions to the statute of limitations for bringing to justice related to gross violations of record keeping and failure to transfer taxes and fees to the budget. Here the period is counted from the day following the end of the tax period in which such a violation was committed.

Also, starting from 2021, a three-year statute of limitations has been introduced to bring liability for violations committed when maintaining personalized records for pension insurance.

This might also be useful:

• Deadline for submitting 2-NDFL in 2021 for 2021
• How to calculate the simplified tax system?
• How to register as a UTII payer

• Payment of 1% on income over 300,000 rubles
• Fixed payments for individual entrepreneurs on UTII in 2021
• Fixed payments for individual entrepreneurs in 2021 for themselves

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