What payment indicator should be included in Appendix 2 when calculating insurance premiums?

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The line with the attribute has become one of the latest innovations for standard forms with calculations for insurance premiums. At first, this was due to the fact that the Federal Tax Service was now responsible for the document itself, as well as for payments. Many employees still doubt which sign to use in this or that case.

In the article we will discuss which payment attribute to set in Appendix 2 of the calculation of insurance premiums.

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).

Calculations for insurance contributions to tax inspectorates (PFR bodies do not accept calculations from 2021). A specific Federal Tax Service is determined as follows:

• organizations submit calculations for the 2nd quarter of 2021 to the Federal Tax Service at their location and at the location of separate divisions that issue payments to individuals. (clauses 7, 11, 14 of Article 431 of the Tax Code of the Russian Federation);
• individual entrepreneurs submit settlements to the Federal Tax Service at their place of residence (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Sign of payments in the calculation of insurance premiums

To ensure more progressive economic mechanisms and to regulate pension provision, the Pension Fund was created on December 22, 1990. Even before the formation of the Pension Fund, the budget was replenished from the general wage fund of organizations.

Under this payment system, older and less healthy clients pay more than younger and healthier clients (27, 84).

As a rule, contributions are not taken from pensioners and people with low incomes (84). In each country where compulsory medical insurance exists, there is a list of those categories of insured who either pay a lower insurance premium or are completely exempt from it. Category of payers PFR FFOMS FSS Total Payers specified in paragraphs. 1 clause 1 art. 419 of Law No. 400-FZ in relation to payments to individuals named in paragraph 1 of paragraph 1 of Art. 30 of this law 9% — — 9% Payers specified in paragraphs. 1 clause 1 art. 419 of Law No. 400-FZ in relation to payments to individuals named in paragraphs 2-18 paragraphs.

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

Thus, you can transfer contributions in the form of 1% of the amount of excess income earlier - during the current year from the moment of excess income, without waiting for the end of the year.

The payment attribute in the calculation of insurance premiums can take only one of two values, each of which is shown by a single digit.

Insurance premiums are mandatory payments paid by employees under an employment contract, as well as by enterprises.

Which regions are included in the pilot project for direct payments?

The Russian Tax Service also focuses on the fact that in the regions participating in the pilot project of the Federal Social Insurance Fund of Russia, contribution payers do not fill out line 070 of Appendix No. 2 of Section 1 of the calculation of contributions.

Let us recall that, as part of the pilot project, the Social Insurance Fund pays social benefits directly from its budget without the participation of employers on the basis of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 “On the specifics of financial support, assignment and payment in 2012 - 2021 by the territorial bodies of the Social Insurance Fund of the Russian Federation”. Federation provides insurance coverage to insured persons for compulsory social insurance in case of temporary disability and in connection with maternity...".

Also see “FSS pilot project in 2021: which regions are included.”

However, this is far from a complete list, since from 2021 the credit system will be replaced with direct payments in a number of regions (see table).

Attention! Before filling out the payment attribute in Appendix 2 for calculating insurance premiums, be sure to check whether there is a direct payment system in your region, or whether you are working on an offset system.

This can be done on the website “Federal Portal of Draft Regulatory Legal Acts”, where you will find all the changes to the Russian Government Decree No. 294 of April 21, 2011, which, in fact, regulates the issue of direct and offset payments.

Also, the list of regions and the sequence of their introduction are contained directly in this very Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

What does it mean

First, you should understand what this indicator means and how it can be deciphered. Disability and maternity benefits are paid to insured persons based on certain rules.

There are two mechanisms for these rules, which are recorded in the Procedure for filling out contributions.

1. With direct payments and code 1, when benefits are directly paid by the FSS.
2. Credit system. The organization is responsible for transferring compensation. Expenses are reimbursed from the Social Insurance Fund. Then use code 2.

The following benefits are paid to employees directly from the social insurance fund:

• When caring for children with disabilities, four days of vacation are paid.
• In the case of caring for children under 1.5 years old.
• Benefit for women who register their pregnancy in the early stages.
• Sick leave, including due to pregnancy and childbirth.

Appendix No. 1 to section 1: what it includes

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 the 2nd quarter, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the first half of 2021 (from January to June inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

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 first half 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 (April, May and June).

Subsection 1.2: medical contributions

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 – the total number of insured foxes in the first half of 2021.
• 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.

Line 050 shows the basis for calculating contributions for health insurance (clause 1 of Article 421 of the Tax Code of the Russian Federation). In line 060 – the amounts of calculated insurance premiums.

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2021 to June 30, as well as for April, May and June 2021.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a FSS pilot project in the region, See “Participants in the FSS pilot project”);
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

Next, we will explain filling out the lines with decoding:

• line 010 – total number of insured persons in the first half of 2021;
• line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes: the amount of payments not subject to insurance contributions for compulsory social 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;

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter from the Federal Tax Service of Russia dated December 28.

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Appendix 3 to section 1: expenses for compulsory social insurance

In Appendix 3 to Section 1, you need to 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). As for the actual filling, the lines need to be formed like this:

• on lines 010–090 - indicate the number of cases of payments, the number of days paid, as well as the amount of expenses incurred)
• on line 100 – the total amount of social insurance expenses for all types of payments is entered.

Let us remind you that this subsection reflects data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance (see also “What will be the calculation of insurance contributions in 2021: the new form and rules for filling it out”).

In accordance with the procedure for filling out the calculation (approved by order of the Federal Tax Service dated 10.10.16 No. ММВ-7-11/), subsection 1.1 is filled out as follows:

• line 021 indicates the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (that is, 876,000 rubles; see “Limit base values ​​have been established for calculating contributions to the Social Insurance Fund and contributions at the “regular” rate to the Pension Fund for 2021 year");
• in line 050 - the base for calculating “pension” contributions, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months settlement (reporting) period, respectively;
• in line 051 - the base for calculating pension contributions in amounts that exceed the maximum base value for each insured person (that is, payments in excess of RUB 876,000).

The authors of the letter explained the order of filling out the lines using the following situation as an example. An employee has been transferred from one separate unit to another. During the period of activity in the new OP, the employee was paid 32,600 rubles. The base for calculating “pension” contributions for the period of activity in the new EP amounted to 32,600 rubles. This amount must be reflected in the appropriate columns of line 050 of the subsection.

At the time of transfer of this employee from another separate division, the base for calculating contributions was 850,000 rubles, and in total (850,000 32,600 rubles = 882,600 rubles) the base for the billing period exceeded the limit (876,000 rubles). Therefore, in the corresponding columns of line 051 of the subsection it is necessary to reflect the base exceeding the limit value. Namely: 6,600 rubles. (RUB 850,000 32,600 – RUB 876,000 = RUB 6,600).

This reflects the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. This application is completed as follows:

• in line 020 in the corresponding columns the amounts of payments referred to in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation are reflected in favor of employees on an accrual basis from the beginning of the year, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period;
• in line 040 - the amount of payments and other remuneration in favor of individuals who are subject to contributions for compulsory social insurance in case of temporary disability and in connection with maternity, in an amount exceeding the base established by clause 3 of Art. 421 of the Tax Code of the Russian Federation (in 2021 these are payments that exceed 755,000 rubles; see also “Limits have been established for the bases for calculating contributions to the Social Insurance Fund and contributions at the “regular” rate to the Pension Fund for 2017”);
• in line 050 - the basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for calculating insurance contributions for compulsory social insurance, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation.

Which one should you set?

The indicator of payments depends on whether the organization participates in the project from the Social Insurance Fund “Direct Payment” of 2011. Before this, only an offset system was in effect, in which all expenses were reimbursed by employers. But the financial situation of companies does not always allow them to be fully responsible for resolving this issue. The project was created to eliminate existing problems.

Employees receive direct payments from the Social Insurance Fund faster, and there are other positive aspects:

1. Reducing litigation between parties.
2. There is no need to withdraw a lot of money from business circulation.
3. Employers must pay only for compulsory social insurance.
4. The transfer of full benefits is guaranteed regardless of the current position of management.

Attention! Government Resolution No. 294 of 2011 will be the main document to study in this case. The column is marked with 1 or 2 depending on which side the payments are coming from.

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).

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.”

What insurance premiums do individual entrepreneurs pay?

Line 090 indicates sign “2” and the amount of RUB 3,198.03. is indicated in a positive value.

Wages (employee remuneration) - remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. From these payments, the employer is obliged to make mandatory payments to the budget - insurance premiums. People often ask: What is a contribution? What are insurance premiums?

In 2021, in the second quarter, the company transferred sick leave benefits to three employees: in April 2,000 rubles, in May 5,000 rubles and in June 3,000 rubles. The indicated amounts include sick leave paid at the expense of the employer - 1,000 rubles per month.

Thus, the article fully discloses the concepts of “insurance premium” and “insurance premium”. The article also points out the differences between these two concepts. As we can see, the terms are very close in meaning, but nevertheless, the difference between them is great and is definitely worth understanding.

When filling out line 090 for each month of the reporting period in which the amount of expenses incurred did not exceed the amount of calculated insurance premiums, code “1” is indicated in the “attribute” column, and if expenses exceed the amount of calculated insurance premiums, the attribute “2” is set.

If tax is paid on dividends paid, then in field 24 you need to indicate:

• type of tax paid (income tax if dividends are paid to an organization or personal income tax if to an individual);
• date of transfer of income.

Current form: composition and required sections

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 has been used since 2017. 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 the 2nd quarter 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 the first half 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).

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.

If there is a discrepancy with the accounting data

With such discrepancies, fair doubts may arise that the document is generally filled out correctly. For example, the actual costs of the company are reimbursed by the Social Insurance Fund. But according to calculations, it turns out that there is a serious debt of the enterprise to the regulatory authorities, which is not true. Money that has already been reimbursed is added to the assessments accrued for the period.

But in such a situation they do not consider that a mistake has been made. The calculation is filled out in accordance with the general instructions from the Procedure.

The large total amount is recorded in the final line 110 of the first section and in line 090. But only the amount of the contributions themselves is paid to the Fund.

Reference! When all the information is transferred to the card for calculating the budget, the controlling services will immediately see overpayments and arrears. There will be no additional debts; everything will be recalculated automatically.

Sheet “Information about an individual”

Reporting period

Therefore, in the calculation of insurance premiums for the 2nd quarter of 2017, the reporting period code will be “31”.

Tax office 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.

Performance venue code

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.

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.

Section 3 “Personal Data”

In section 1 of the calculation for the 1st quarter of 2021, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions.

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 June inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (April, May and June).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 – distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (half-year) on an accrual basis (that is, from January to June);
• on lines 051–053 for the last three months of the reporting period (April, May and June).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

• on line 070 – for the reporting period (half-year) on an accrual basis (from January 1 to June 30);
• on lines 071 - 073 for the last three months of the first half of the year (April, May and June).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

• on line 090 – for the reporting period (half-year) on an accrual basis (from January to June inclusive);
• on lines 091–093 for the last three months of the reporting period (April, May and June).

Reimbursement from the Social Insurance Fund: how it is recorded in writing

Example - if the payment was made in May, then the information is recorded on line 080 in the column for month 2 in the second quarter.

As a result of calculations, negative or positive numbers are usually obtained. The calculation does not indicate amounts with a minus sign in front. What is needed is the difference itself, and a negative or positive value is fixed using the numbers 1 or 2. In the first case, contributions are greater than costs, in the second, vice versa.

In this case, simultaneous filling is required for the following lines:

• 110, 120.
• 113, 128.
• 112, 122.
• 111, 121.