Calculation of insurance premiums for the 3rd quarter of 2021: sample filling

The deadline for submitting the DAM is established by the Tax Code of the Russian Federation in paragraph 7 of Art. 431 – until the 30th day of the month following the reporting interval. The report is submitted by employers to the Federal Tax Service on a quarterly basis. The reporting period is considered to be a quarter, half a year, 9 months and a year. Numerical data is reflected in the document on an accrual basis and broken down over the last 3 months. To calculate insurance premiums for the 2nd quarter of 2021, the deadline expires on July 30, 2021.

The report template is presented in the Order of the Federal Tax Service No. ММВ-7-11/ [email protected] , dated 10.10.2016. The document must be completed by all types of policyholders - legal entities and individual entrepreneurs with employees. The reporting form combined information on accrued income in favor of the entire workforce, broken down by several parameters:

by type of insurance premiums;
by periods of formation of income and contributions (cumulatively from the beginning of the year, for the last three-month interval and separately for each month of the completed quarter);
for employees with personalized accounting information.

Unified calculation of insurance premiums 2018 (sample) and what it is

The rules for filling out the “Calculation of Insurance Premiums” report suggest that the specified document, in accordance with the regulated norms of domestic law, must be submitted to authorized tax authorities for assessment. The document has a unified document secured by order No. ММВ-7-11/551 dated 10.10.16. mandatory form. The report is also assigned a code in accordance with the tax document classifier KND 1151111.

The current insurance premium calculation form 2021 can be downloaded for free using the following link:

(Form) Calculation of insurance premiums 2018

The above order also considered recommendations for filling out calculations for insurance premiums.

Additional report sheets

Not all payers fill out the parts of the form discussed below. The need to include them in the report is related to certain characteristics of the insured (organizational and legal form, type of activity, taxation system, eligibility for various benefits, etc.).

The sheet “Information about an individual who is not an individual entrepreneur”, if necessary, serves as an addition to the title page. It is filled out if the form is submitted by an individual who has not indicated his TIN. The personal data this sheet contains allows you to identify such a report submitter:

Date and place of birth.
Citizenship.
Details of the identity document
Residence address in the Russian Federation (for foreigners you can indicate the address of business).

Other 1.3 App. 1 to section 1 is devoted to the calculation of pension insurance contributions at an additional tariff for insured persons working in harmful or dangerous working conditions (Article 428 of the Tax Code of the Russian Federation). The number of such persons, the basis for applying the tariff, the amount of payments, the basis for calculation and the amount of the additional contributions themselves are indicated.

Other 1.4 adj. 1 to section 1 contains the calculation of additional social contributions to provide for civilian pilots and coal miners. The category and number of such persons, the amount of payments, the basis for calculation and the amount of contributions are indicated.

Adj. 4 to section 1 is filled with information about excess payments of social benefits at the expense of the federal budget to citizens affected by radiation disasters (Chernobyl Nuclear Power Plant, Mayak Production Association and Semipalatinsk Test Site). Payments are shown separately for each accident and by type of benefit.

Adj. 5 to section 1 applies only to organizations operating in the field of information technology. In accordance with sub. 3 clause 1 and clause 5 art. 427 of the Tax Code of the Russian Federation, these companies have the right to apply reduced insurance rates. This application indicates the average number of employees (must be more than 7 people) and calculates the share of income from preferential activities in its total amount (must be more than 90%). Information about the company’s state accreditation is also indicated here.

Adj. 6 to section 1 applies to simplifiers who are engaged in certain types of activities listed in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation. Here the share of income from preferential types in the total income of the payer is calculated (must be at least 70%).

Adj. 7 to section 1 applies to non-profit organizations operating on the simplified tax system and engaged in socially significant activities (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). They can apply a benefit on contributions if the income from these types of activities, as well as from grants and targeted income, totals at least 70% of the revenue. To confirm this, fill out the Appendix. 7.

Adj. 8 to section 1 is used to confirm the right to benefits by entrepreneurs working in the patent system (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). It contains information about the patent and the amount of payments to individuals engaged in the activities specified in the patent.

Adj. 9 to section 1 contains information for the application of a special tariff of social insurance contributions for foreign workers (with the exception of highly qualified specialists and citizens of EAEU member states). Indicate the full name, INN, SNILS, citizenship and amount of payments for each such employee.

Adj. 10 to section 1 is necessary to confirm the right to exemption from insurance premiums for payments to students for work in student teams (subclause 1, clause 3, article 422 of the Tax Code of the Russian Federation). Indicate the amount of payments, full names of students, documents confirming the facts of membership in the detachment and full-time study. In addition, to apply the benefit, the detachment must be included in the state register. Information from it is also indicated in Appendix. 10.

Sec. 2 is filled out only by the heads of peasant farms. It contains personal data of each member of the peasant farm and the amount of accrued contributions: both for the peasant farm as a whole, and for each participant individually.

Procedure for filling out calculations for insurance premiums 2021

How are insurance premiums calculated? The main significance of introducing a new reporting document into the structure of the country's tax documentation was the consolidation of several reporting forms in one report and the transfer of control over the correct completion of the calculation of insurance premiums (from 2021 and earlier) into the hands of tax authorities.

Before considering the sequence of filling out the calculation of insurance premiums and answering the question of how to fill out the declaration of calculation of insurance premiums, it is necessary to determine which sections and subsections are presented in the reporting document.

A sample of filling out a single calculation for insurance premiums will be presented below.

In the structure of calculating insurance premiums (an example of filling will be discussed below), the following elements are distinguished:

Front page;
1st Section, which reflects the calculation of the amount of contributions in relation to each basis;
Section 2 is intended to disclose information about the procedure for determining the amount of contributions for companies and entrepreneurs in the agricultural sector;
Section 3 serves to personalize information regarding each individual employee.

Sections include many applications designed to provide detailed information. Let's consider line-by-line filling out the calculation of insurance premiums required for each employer in the tax report section.

Calculation of insurance premiums (KND 1151111) - sample filling - can be downloaded from the link provided below.

Procedure for registration of DAM: general requirements

The report consists of 3 sections and 24 sheets, which display information about all insurance premiums, except for “accidental” ones. But you only need to fill out those that are mandatory and for which you have indicators.

Let's consider who should fill out which sheets when preparing reports for 9 months of 2021.

Sheet	Is it necessary to fill out	Who fills it out
Title	Yes	All policyholders
Sheet “Information about an individual who is not an individual entrepreneur”	No	Only individuals who are not registered as entrepreneurs
Section 1	Yes	All
Annex 1	Yes	Subsections 1.1 and 1.2 - filled out by all policyholders, Subsections 1.3, 1.3.1., 1.3.2, 1.4 are completed only if there are payments of contributions for additional tariffs
Appendix 2	Yes	All employers indicate information about insurance premiums in case of temporary disability and maternity
Annexes 3 and 4	No	Fill out only those employers who paid sick leave benefits in the reporting period
Appendix 5	No	Filled out by IT firms that have the right to apply reduced tariffs
Appendix 6	No	They are drawn up by simplifiers who have the right to apply reduced tariffs in accordance with paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation
Appendix 7	No	NPOs engaged in activities named in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation, which allows you to pay contributions at reduced rates
Appendix 8	No	Businessmen apply for a patent, with the exception of those who work in catering, retail or rent out real estate
Appendix 9	No	Designed for those employers who pay income to foreigners and/or persons temporarily staying in the Russian Federation
Appendix 10	No	Issued only in relation to payments to students working in student teams under a GPC or labor agreement
Section 2 and Appendix 1	No	Only heads of peasant farms in relation to contributions for themselves and members of the farm
Section 3	Yes	Employers record pers. information on all hired persons

Step-by-step instructions for filling out insurance premium calculations

When answering the question of which sections to fill out in the calculation of insurance premiums, we note that the mandatory elements for calculating insurance premiums include:

1st Section, covering general information about contributions to be transferred;
Section 1, Appendix 1, Subsection 1.1 – information on pension contributions;
Section 1, Appendix 2, Subsection 1.2 – data on health insurance;
Section 1, Appendix 2 – information on social insurance contributions made;
Section 3 – personalized accounting data for each employee of the company.

An example of filling out the calculation of insurance premiums can be downloaded from the provided link:

(Sample) Calculation of insurance premiums 2018

The authorized body of the Federal Tax Service defined the procedure for filling out the declaration and calculating insurance premiums in the order that approved the reporting form in 2016.

Thus, filling out the calculation of insurance premiums - the example discussed above - comes down to reflecting information about employees officially employed by the policyholder:

Completing section 1 of the calculation of insurance premiums involves disclosing all information about contributions to medical, pension and social insurance;
Completing section 2 of the calculation of insurance premiums does not fall into the category of mandatory sections, since it is used only for agricultural companies;
Many questions arise about how to fill out section 3 of the calculation of insurance premiums. Due to the fact that this element of the report is used to clarify information about each employee, filling out section 3 of the calculation of insurance premiums must reflect personalized (personal) data for each insured person, affecting pension insurance issues.

Among the questions that policyholders most often ask about the procedure for filling out the calculation of insurance premiums is the mechanism for filling out line 090 of the calculation of insurance premiums. Information in this line is entered only in a positive value, regardless of whether the amount payable to the treasury or the excess amount is reflected.

Filling out the calculation of insurance premiums, Appendix 2, relating to the first section, is mandatory for all policyholders. This element of the tax report should reflect information about expenses for sick leave and maternity expenses. Accordingly, in this case, you should pay attention to the example of filling out the calculation of insurance premiums with sick leave presented above.

Appendices No. 3, No. 2 and No. 1 to section 1

Since in 2021 one employee was on sick leave for 5 days, the accountant proceeded to fill out Appendix No. 3 to Section 1. The amount of sick leave was 8,000 rubles. The employee was sick for 5 days. The accountant recorded this information in line 010 of Appendix No. 3 to Section 1.

Next, the accountant proceeded to draw up Appendix No. 1 to Section 1, which consists of 4 subsections. Only the first 2 are required to be filled out. Subsections No. 1.3 and No. 1.4 are filled out only if insurance premiums have been accrued according to additional tariffs.

After checking the indicators in the accounting database, the accountant filled out subsection 1.1 as follows:

Line	Index	Decoding
010	3	Total number of insured employees since the beginning of the year and monthly breakdown
020	3	Number of employees from whose income insurance contributions for mandatory pension insurance (compulsory pension insurance) are calculated
021	The number of personnel whose income exceeded the limit on OPS. In 2018, the limit is 1,021 thousand rubles.
030	1 810 000	Amounts subject to insurance premiums for the year and by month for the 4th quarter
040	10 000	Income of employees exempt from contributions under Art. 422 of the Tax Code of the Russian Federation (sick leave and compensation)
050	1 800 000	The difference between taxable and non-taxable payments for the year and broken down for October, November, December
060	396 000	The amount of accrued insurance premiums for compulsory health insurance for the year + monthly
061	396 000	Since the base does not exceed the limit value

Instructions for filling out a new calculation of insurance premiums

Let's consider what basic explanations for filling out the calculation of insurance premiums are provided by the tax office in the form of a table:

p/p	Rules for filling out insurance premium calculations
1	Compiled by all insurance premium payers (legal entities, individual entrepreneurs, peasant farms);
2	If it is compiled incorrectly, an updated report must be submitted;
3	The document is compiled on an accrual basis and all values are not subject to rounding, that is, they are reflected in rubles and kopecks;
4	The report can be prepared either on paper or electronically;
5	When filling in manually, dashes are placed in empty cells.

Responsibility for violation of deadlines for filing a single calculation

When the policyholder does not comply with the approved regulations for submitting calculations of insurance premiums to the Federal Tax Service, he faces penalties under clause 1 of the statute. 119 NK. We are talking about minimum fines of 1000 rubles. when filing zeros. If, according to the calculation, the amount due is accrued, 5% is collected from unpaid contributions for each month of delay (incomplete or full). The maximum allowed recovery is 30% of the specified amount.

Note! Tax authorities do not have the right to block bank accounts for failure to submit an ERBC calculation (Letter of the Federal Tax Service No. AS-4-15/8659 dated 05.10.17, Ministry of Finance No. 03-02-07/2/24123 dated 04.21.17). According to the explanations of tax specialists, a single calculation is not a tax return, therefore, apply the norms of sub. 1 clause 3 stat. 76 in this situation, controllers should not.

Calculation of insurance premiums 2021 - online filling

Policyholders have many questions about how to fill out insurance premium calculations online. Currently, there are many services available that allow you to generate tax reports online. Calculation of insurance premiums 2021 (programs for filling out reports online) is no exception.

So where to fill out the calculation of insurance premiums? Online filling out calculations for insurance premiums is available using the programs Kontur, Bukhsoft, My Business, Elba and other similar services for business. Filling out a single calculation for insurance premiums online is mainly required for small businesses that optimize their costs and do not purchase expensive licensed computer programs for accounting and reporting.

As for programs for filling out calculations for insurance premiums that work offline, one of them includes the currently popular 1C program.

Thus, policyholders have the opportunity to use services in their activities that allow the calculation of insurance premiums for 2018 to be filled out online.

Subsection 3.1 “Data about the individual ─ income recipient”

In Subsection 3.1, show the personal data of the person who received income or other remuneration in the 1st quarter of 2021:

If you include information about foreigners in your calculations, pay attention to the explanations of the tax authorities on filling out lines 140 and 150 (letter of the Federal Tax Service dated January 29, 2018 No. GD-4-11/1550):

In lines 160 – 180 of Subsection 3.1, enter the code for the types of compulsory insurance:

“1” – if the individual for whom Section 3 is being filled out is an insured person;
“2” – the individual is not insured.

In our example, employees of Saturn LLC are insured for all three types of compulsory insurance, therefore, in all Sections 3 of the calculation, Saturn LLC specialists entered the code “1”:

Filling out calculations for insurance premiums under the simplified tax system

When answering the question of how to fill out a single calculation for insurance premiums, you need to know how the sample for filling out a calculation for insurance premiums is linked to the applicable tax regime.

The obligation to provide the Federal Tax Service with a completed unified calculation of insurance premiums for 2021 falls on all policyholders without exception, be they companies or businessmen, if they have hired personnel on their staff operating on the basis of signed employment contracts.

How to fill out a report for calculating insurance premiums under the simplified tax system? Accordingly, filling out the calculation of insurance premiums for 2018 is an integral element of providing tax documentation to all employers without exception, regardless of which tax regime they apply.

Composition of the calculation and mandatory composition

The form includes a significant number of sheets. But you are not required to fill out all of them. There are several sections that are mandatory for all employers, and everyone else uses them as needed.

The minimum composition of the report looks like this:

Title page.
Sec. 1, containing general information about accrued insurance premiums. There are 10 applications for it, each of which is dedicated to a specific payment calculation option. Only the Appendix must be completed. 1 (subsections 1.1 and 1.2), as well as App. 2 and 3, which relate to the basic options for calculating contributions.
Sec. 3, which contains personal data of all income recipients.

All other sheets of the report must be completed if they correspond to the status of the employer or the types of payments that it makes.

We will consider the rules for filling out not by numbering the sheets, but in the order of “mandatory” - first the sheets common to all, and then the rest.

A sample of the DAM registration for the 2nd quarter of 2021 can be seen and downloaded here .

How to fill out a blank insurance premium calculation

The norms of Russian tax legislation do not provide specific explanations about the need to submit a zero calculation for insurance premiums to the Federal Tax Service (instructions for filling out are reflected in Order No. ММВ-7-11/551). Thus, when answering the question of how to correctly fill out the calculation of insurance premiums, you should refer to the order that approved it. However, even if the company did not operate during the period and income was not paid to staff, filling out a new calculation for insurance premiums is a common practice.

Calculation of insurance premiums 2021 zero example

Section 1 ERSV for the 3rd quarter of 2018

Here is information about the total amount of insurance premiums of all types included in the form.

Line 010 indicates the OKTMO code by which payments are transferred.

The main part of the section includes five blocks, each of which corresponds to its own type of payment. Lines 020 – 033 reflect information about pension contributions

Line 020 indicates the KBK.
Line 030 reflects the amount payable for the billing period as a whole (in this case, for 9 months of 2021.)
In lines 031 – 033, payments for the last three months of the period (July, August, September) are highlighted separately.

Blocks dedicated to three more types of payments listed below are filled out in the same way as the “pension” block.

Medical insurance premiums (lines 040 – 053)
Pension contributions at an additional rate (pages 060 – 073).
Additional social security contributions (pages 080 – 093)

Errors when filling out insurance premium calculations

Policyholders face many difficulties when filling out insurance premium calculations. Let's look at the most typical errors in calculating insurance premiums (the 2018 example is discussed above), if identified, it will be necessary to make adjustments to the tax document.

The calculation did not include employees who are currently on parental leave for up to one and a half years;
When filling out a single calculation for insurance premiums, the employees’ SNILS is incorrectly indicated in the personalized information, or the data available to the tax authorities does not correspond to the real ones;
The total amount of insurance premiums does not coincide with the total amount of contributions for each employee.

If one or more violations are detected, the correctness of filling out the calculation of insurance premiums is called into question. In this case, tax officials will require the provision of correct data. An example of clarifying the calculation of insurance premiums will be to reflect the serial number of the adjustment, as well as the current data indicated earlier with an error.

Information on how to fill out adjustments when calculating insurance premiums is contained in Order No. ММВ-7-11/551 dated 10.10.16.

Procedure for filling out the title page

The main fields of the title include “standard” information about the policyholder:

Name.
INN/KPP.

Separate divisions that independently pay income to employees indicate their checkpoint.

Correction number (001, 002, etc.). For the initial calculation, enter 000 in this field.
The reporting period code is 33 for a 9-month report.
Federal Tax Service code where the calculation is submitted.
In the “location” field, enter the code corresponding to where the payment is being submitted. Our table will help with this:

OKVED code.
Full name of the person signing the report and date of signing.
Leave the field “to be filled in by a tax authority employee” blank.

Sample of filling out a declaration, calculation of insurance premiums: checking the report

A sample of filling out the “Calculation of Insurance Premiums” report by policyholders requires checking for control ratios, namely the coincidence (compliance) of certain lines of the tax document.

After all, it is not enough to know how to fill out a calculation for insurance premiums; you will need to compare the generated single calculation for insurance premiums (the filling procedure is presented above) with the 4-FSS report form provided by social insurance, as well as the tax report in the 6-NDFL form.

Thus, the procedure for filling out a new calculation for insurance premiums suggests that determining the total amount of contributions to pension insurance (Section 1, p. 030) should reflect information for the entire period of compilation of the reporting form, while p. 031-033 are used to detail information on months. Regarding line 040 and line 020, certain budget classification codes apply.

Algorithm for filling out section 3

Here you should display individual information for each employee:

FULL NAME;
SNILS;
TIN;
day, month and year of birth;
country of citizenship code, for Russians - 643;
floor;
details of the employee's identity document.

On pages 160-180, enter the value “1” if the employee is insured in the compulsory insurance system, or “2” if he is not insured.

Enter the value “1” even if you calculate insurance premiums at a 0% rate, since employees are insured in the insurance system.

On page 190, write down the month number. In the 3rd quarter it is July - 07, August - 08, September - 09.

On page 200, indicate the code of the insured person by selecting it from Appendix 8 to the procedure for filling out the calculation. For hired workers, this is the value of “HP”.

On pp. 210-240, record the amount of income accrued to the employee and the amount of insurance premiums for mandatory pension insurance.

If you recalculated payments to employees for previous periods, reflect all recalculations in the updated calculation. If you show them in the current calculation and section 3 includes negative values, then the pension fund specialists will not be able to post the information to individual accounts of individuals and the tax authorities will require you to submit an updated calculation.

You can fill out the RSV here .

Calculation of insurance premiums 2021 (sample) and the procedure for submitting it to the Federal Tax Service

It is important for policyholders not only to prepare a calculation of insurance premiums for 2021 (and a sample can be found using the links provided above), but also to submit it to the authorized tax authorities in a timely manner.

Companies and entrepreneurs with no more than 25 employees are allowed to submit a 2021 pension report “Calculation of insurance contributions” - a sample in paper format. As for larger insurers, only an electronic system for transmitting a single calculation of insurance premiums 2021 is provided for them (the example was discussed above).

The sample for completing the calculation of insurance premiums 2021 belongs to the category of quarterly tax reports. In this regard, it is necessary to submit an example of filling out a single calculation for insurance premiums before the 30th day of the month following the end of the reporting quarter.

The instructions for filling out the calculation of insurance premiums for 2018 assume that the receiving body of the tax report is the territorial branch of the Federal Tax Service in which the organization is registered.

The procedure for submitting a single calculation to the tax control authorities

The provision of a single calculation for insurance premiums (the form can be downloaded from the link below) is carried out at the end of each quarter, no later than the 30th day of the month following the expired reporting period. Accordingly, the form for calculating insurance premiums from 2021 will need to be submitted to the Federal Tax Service inspection 4 times: for 2017, for the 1st quarter of 2021, half a year and 9 months. Reporting for 2021 is required by January 30, 2021.

A sample of filling out the form “Calculation of insurance premiums” is provided by policyholders to the territorial fiscal control authorities. It is typical for organizations to submit a report to the Federal Tax Service at the place of actual registration, while individual entrepreneurs submit the reporting document to the tax authorities at the place of registration.

If an inspection by tax officials reveals irregularities in the preparation of a document, they contact the policyholder with a request for clarification. Updated forms for calculating insurance premiums for 2021 must reflect correct information, as well as the serial number of the update contained on the title page of the document.

You can generate a report in either paper or electronic format. For companies with more than 25 employees, only transfer of the document through TKS is allowed.

Sample calculation of insurance premiums in 2018: fines for late submission

In the event that the completion of the calculation of insurance premiums in 2018 and its submission to the tax authorities were not completed on time, the policyholders are obligated to pay the amount of fines established by the tax authorities.

The rules for filling out the calculation of insurance premiums 2021 determine that for each full (or partial) month of delay, the amount of penalties is 5% of the amount of insurance premiums not transferred to the budget. If the calculation of insurance premiums (in 2021, the example will be similar to the sample discussed above) was not submitted on time, but the contributions were transferred in full to the tax control authorities, a fine of one thousand rubles is provided for failure to submit a sample of filling out a new calculation of insurance premiums.

The Federal Tax Service also establishes the possibility of accruing penalties if the payment of insurance premiums was made in violation of the deadlines established by law.

Summarizing the information presented above, we note that the question of how to fill out a new calculation for insurance premiums arises in almost every company acting as an employer. Accordingly, to answer it, you will need to refer to the Order of the Federal Tax Service, which approved the unified calculation.

Where and how to submit the RSV for 2021

The calculation of insurance premiums is submitted to the Federal Tax Service at the registration address of the employer company or at the place of residence of the individual entrepreneur. “Osoboki”, which independently calculate and pay remunerations to employees, submit it at the place of their registration and indicate their checkpoint and OKTMO codes (clause 7 of article 431 of the Tax Code RF).

The calculation can be submitted:

In electronic form according to TCS - if the average number of personnel (ASN) for 2021 was 26 people or more.
On paper or by TKS - if the SSC has 25 employees or less.

For violating the method of submitting the calculation (on paper instead of electronic format), the policyholder will be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

Section 1 “Summary of the obligations of the payer of insurance premiums”

Here we summarize the results of all preliminary calculations for insurance premiums:

Fill out 3 blocks with data on the amounts of contributions by type - compulsory health insurance, compulsory medical insurance and compulsory social insurance. Take the data from the appendices to Section 1. Pay attention to the design features of individual fields in the appendices:

Also see “Contributions for compulsory health insurance: correspondence of the rate code to the insured person’s code - Federal Tax Service table”, as well as “How to correctly indicate the codes of additional insurance premium rates in the calculation.”

Payments that are not considered subject to insurance premiums (clauses 4 - 7 of Article 420 of the Tax Code of the Russian Federation) do not need to be shown in line 030. For example, payments to individuals such as dividends and rent (letter of the Federal Tax Service dated 08.08.2017 No. GD-4-11/15569).

You can download a complete sample of the completed calculation here.

What to consider when filling out the RSV

Each calculation indicator corresponds to one field, consisting of a certain number of familiar places. Each field contains only one indicator.

Calculation pages are numbered consecutively, starting from the title page, regardless of the presence (absence) and number of sections to be filled out. The serial number of the page is entered in the field specified for numbering.

The text fields of the calculation form must be filled out in capital printed characters.

If you decide to take the RSV on paper, here’s what you need to know:

When filling out the fields of the calculation form, you can use black, purple or blue ink;
errors cannot be corrected by correction or other similar means;
Double-sided printing of calculations on paper is not allowed;
You cannot fasten calculation sheets with a stapler or in any other way that leads to damage to the paper.

In the absence of any indicator, quantitative and total indicators are filled in with the value “0” (“zero”); in other cases, a dash is placed in all familiar places in the corresponding field.

Please note: from January 1, 2021, information on the average number of employees must be reflected in the DAM. Tax inspectors note that information is calculated based on the number of employees of the organization’s head unit and its separate divisions. Therefore, when filling out the DAM, separate divisions of organizations need to:

in the field “Average headcount (persons)” for 2021, the value “0” is indicated;

The field “Average headcount (persons)” is not filled in starting from the reporting calculation (reporting) period of the 1st quarter of 2021.

How to fill out the calculation of insurance premiums for 9 months of 2021: example