Zero calculation for insurance premiums to the Federal Tax Service: is it necessary to submit it in 2021?

Who is required to submit insurance premium payments?

Persons paying benefits to employees are required to report quarterly on accrued insurance premiums (Article 431 of the Tax Code of the Russian Federation). The absence of payments to employees does not exempt the organization from submitting the DAM to the inspection. The Ministry of Finance and the Federal Tax Service explain that in this case they fill out a zero calculation for insurance premiums (letter of the Ministry of Finance No. 03-15-07/17273 dated 03.24.2017, letter of the Federal Tax Service No. GD-4-11 / [email protected] dated 02.04.2018).

The need to submit calculations is not canceled, even if the duties of the general director are performed by the sole owner without concluding an employment contract, and there are no other employees in the organization yet. In this case, section 3 of the report provides personalized information about the general director.

Use the free instructions for filling out insurance premium calculations from ConsultantPlus. Experts told us how to fill out forms correctly in different situations.

Filling out section 1

In section 1, fill in:

• page 010 - OKTMO code by which insurance premiums were transferred.

The code must be specified in accordance with the Classifier, approved. By Order of Rosstandart dated June 14, 2013 No. 159-st. You can also find out OKTMO using a free service on the website of the Federal Tax Service of the Russian Federation.

• page 020 - BCC for the payment of contributions to the OPS.

Do entrepreneurs without employees rent out the DAM?

Not only organizations, but also individual entrepreneurs are recognized as payers of social contributions. An entrepreneur has the right to hire employees, but sometimes conducts business without hiring employees. You will not have to submit calculations for insurance premiums for individual entrepreneurs without employees: in this case, tax officials have the right to demand an explanation. Explain to them in writing that you are working without hiring employees.

If an individual entrepreneur has employees, but they are not working (on leave without pay, on maternity leave), then the entrepreneur submits a zero RSV.

Do I need to submit a zero RSV?

The calculation of insurance premiums contains information about the insurance premiums calculated and paid for employees during the reporting period. The DAM, both zero and with accruals, is surrendered in relation to:

• employees with whom employment contracts have been concluded;
• citizens working under civil law contracts;
• individuals with whom agreements have been concluded on the alienation of the exclusive right to certain results of intellectual activity, publishing license agreements, as well as license agreements on granting the right to use the results of intellectual activity;
• authors of works within the framework of an author's order agreement.

Persons required to submit the DAM include:

• organizations - regardless of the presence of employees;
• separate divisions of Russian companies (OP) - if they independently transfer salaries to their employees and pay insurance premiums from them;
• OP of foreign companies - if they operate on the territory of the Russian Federation;
• Individual entrepreneur - if there are employees;
• heads of peasant farms - regardless of the presence of employees;
• individuals without individual entrepreneur status - if they have employees.

The fact of payment of income to employees and payment of insurance premiums from it does not matter for the delivery of a zero RSV. The report is always submitted when there are employees. If contributions from income have not been paid, you need to submit a zero RSV to the Federal Tax Service.

What form should I use to submit insurance premium payments?

In 2021, a new form of zero reporting for insurance premiums for the 1st quarter of 2021 is used, which was approved by Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 09/18/2019 as amended by Order No. ED-7-11/ [email protected] dated 10/15/2020. It also, in Appendix 2, describes in detail the rules and procedure for filling out the reporting form.

IMPORTANT!

Submit reports for the 1st quarter of 2021 using the updated form. The new form was approved by Federal Tax Service Order No. ED-7-11/ [email protected] dated 10/15/2020. The main change in the structure of the DAM is the inclusion of information on the average number of employees on the title page.

The RSV is submitted to the tax office at the location of the organization. In addition to this calculation, payers of insurance premiums must submit two more reports on personalized accounting to the Pension Fund of the Russian Federation:

• monthly - SZV-M;
• annually - SZV-STAZH.

Requirements for filling out the DAM for 2020

When filling out a zero RSV, you must adhere to certain requirements. They are listed in the Procedure for filling out the calculation, approved. By Order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] (as amended by the Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected] ):

• The calculation is filled out in capital block letters from left to right.
• If data is entered by hand, you can only use blue, black or purple pens. Other colors cannot be used, since the machine will not recognize the information and the report will have to be redone.
• When filling out the RSV on a computer, use Courier New font with a height of 16–18.
• Do not use any corrective or similar products. If an error is made in the calculation, it is better not to correct it, but to redo the sheet completely.
• Also, do not staple printed sheets with a stapler or paperclip if they violate the integrity of the sheet and the barcode at the top of the page. The best option is to submit the calculation for verification in a file.
• Each sheet of the report must be printed on a separate page.
• Each page must be numbered in continuous order, starting with the title page.
• In the fields where you need to indicate quantitative or total indicators, put “0”, and in all others - a dash. If the report is generated using software, then dashes can be omitted.

How to submit a zero calculation

Starting from 2021, calculations of insurance premiums are submitted to the tax office at the location of the organization. Previously, the calculation was submitted to the Pension Fund.

Here's how to send a calculation for insurance premiums to an LLC without employees (Article 431 of the Tax Code of the Russian Federation):

• by mail;
• in electronic form via TKS;
• during a personal visit to the tax office.

The DAM is submitted on paper only if the number of employees of the company does not exceed 10 people (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Example
LLC “Company” does not operate. The company has 26 employees. All of them have been on leave without pay since 01/01/2021. The manager contacted the Federal Tax Service for clarification whether it was necessary to submit the DAM if there were no payroll accruals, and the inspector confirmed the obligation to submit the zero form.

The LLC sends the payment in electronic form through the TKS operator, signing with an electronic digital signature of an authorized person. The reporting service checks how correctly the calculation is filled out. If the RSV is not unloaded after filling, you need to check the correctness.

How to submit a zero DAM for 2020

The delivery of a regular RSV is directly tied to the number of employees to whom income is paid. If there are more than 10 of them, then the report is submitted only in electronic form; if there are 10 or less, submission of the DAM on paper is allowed.

The zero RSV is not tied to the number of employees, since the reason for its presentation is the lack of payments in general. This means that you can submit it:

• On paper.

You can submit the report to the Federal Tax Service in person, through a representative, or by sending a registered letter with a list of attachments.

• In electronic form.

The DAM in the form of an electronic document is sent to the Federal Tax Service via telecommunication channels through electronic document management operators. Before this, the report is signed with an electronic signature.

The employer chooses the delivery method at his own discretion.

When to take the RSV

The calculation is submitted to the tax office no later than the 30th day of the month following the reporting quarter. If the last day of delivery falls on a non-working weekend or holiday, then the deadline is postponed to the next first working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Deadlines for submitting the zero DAM in 2021 (clause 7 of Article 431 of the Tax Code of the Russian Federation):

Filling out section 3

Fill out Section 3 of the zero RSV for each employee you have (Letter of the Ministry of Finance dated September 2, 2020 No. 03-15-06/76812).

Sample zero DAM for 2021

If you have any unresolved questions, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

What are the sanctions for failure to submit the DAM?

The DAM is submitted in paper or electronic form (Article 431 of the Tax Code of the Russian Federation). If an organization violates the deadline, procedure or form of submission, tax authorities will issue a fine. The Tax Code of the Russian Federation does not directly indicate whether it is necessary to submit the DAM for individual entrepreneurs without employees, but according to legislative logic, entrepreneurs without hired employees do not submit reports. To avoid fines, send a written explanation to the territorial Federal Tax Service.

Despite the fact that a company that does not carry out activities reflects zero indicators in its reporting, tax authorities have the right to apply the following sanctions to it:

• The minimum fine for failure to submit a report is 1000 rubles. (Article 119 of the Tax Code of the Russian Federation);
• administrative fine for an official of an organization - from 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation);
• suspension of transactions on bank accounts (clause 6 of Article 6.1, clause 3.2 of Article 76 of the Tax Code of the Russian Federation);
• fine for failure to comply with the electronic form for submitting a report - 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

Let's sum it up

• Zero RSV for 2021 will need to be submitted if income was not paid to employees during the year, but employment and civil law contracts with them continued to be valid.
• It is also necessary to submit a zero RSV to the heads of peasant farms that do not have employees and organizations with a single founder-general director, even if an employment contract has not been concluded with him and his salary is not paid.
• The zero RSV for 2021 must be sent to the Federal Tax Service no later than 02/01/2021 (transferred from non-working Saturday 01/30/2021).
• In the zero RSV you need to fill out the title page, sections 1 and 3.

How to fill out the RSV correctly

Order No. ММВ-7-11/ [email protected] lists the mandatory sections of the zero RSV in 2021 for taxpayers:

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

The report must indicate the name, INN and KPP of the organization, the period for which the calculation is submitted, and the tax authority code. Enter zeros in all fields with amount indicators. Section 3 indicates the data of the organization’s employees (at least the general director). Due to the lack of accruals, subsection 3.2 does not need to be filled out.

In what cases is a zero RSV surrendered?

Zero RSV for 2021 is handed over to:

• Organizations with a single founder-CEO.

At the same time, it does not matter whether an employment contract has been concluded with him and whether his salary is paid (Letter of the Ministry of Finance of Russia dated June 18, 2018 No. 03-15-05/41578).

• Organizations and individual entrepreneurs that have suspended their activities.

Employers submit a report even if no activity was carried out in 2021 and no income was paid to employees at all (Letter of the Federal Tax Service of Russia dated 04/03/2017 No. BS-4-11/6174).

• Heads of peasant farms in the absence of employees.

Tax reporting of individual entrepreneurs using the simplified tax system

The main document by which a “simplified” person reports to the tax office on the results of his work is a declaration according to the simplified tax system. It should be formed according to data from the book of income and expenses.

Declaration according to the simplified tax system

Depending on what type of simplified tax system is chosen (“Income” or “Income minus expenses”), the completion of sections of the document will depend:

• Everyone fills out the title page;
• sections 1.1, 2.1.1 and 2.1.2 are filled out by individual entrepreneurs using the “Income” version of the simplified tax system;
• sections 1.2, 2.2 are filled out by individual entrepreneurs using the simplified tax system “Income minus expenses” option;
• Section 3 is completed only by those who receive targeted funding.

The declaration is submitted to the Federal Tax Service annually before April 30; you can submit a paper or electronic version of the document. It is important not to miss this deadline, since delay threatens to block the entrepreneur’s current account.

Book of income and expenses

Every entrepreneur on the simplified tax system is required to keep a book of income and expenses. The register reflects the income and expenses of the individual entrepreneur in chronological order and records the details of supporting documents. Based on the results of the tax period, financial results are summed up.

There is no need to submit KUDiR to the Federal Tax Service, but the document may be required for any verification or discrepancy between the data in the reporting. For the absence of a book, a fine will be imposed on the individual entrepreneur. The law does not prohibit keeping this type of accounting electronically in Excel or accounting programs, but at the end of the year, the book of income and expenses will need to be printed, stapled and signed by the individual entrepreneur.

Other tax reporting

Some entrepreneurs are required to submit to the simplified tax system:

• VAT return - if over the past tax period the individual entrepreneur made deductions for this type of tax;
• declaration on indirect taxes - when importing goods from the countries of the Eurasian Economic Union.

The VAT declaration is submitted at the end of the quarter, and for indirect taxes - at the end of the month when the imported goods were capitalized.