When to submit reports on insurance premiums in 2021

Due in 2021

Type of reporting (for the year – 2018)

January 25 (electronically)

Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage

Confirmation of the main activity for 2021

Calculation of insurance premiums for 2021

(including peasant farming (peasant farms) without hired workers)

Tax return for UTII for the fourth quarter of 2021

Unified (simplified) tax return

Unified (simplified) tax return for 2021

Single tax paid in connection with the application of the simplified tax system

Tax return for tax paid in connection with the application of the simplified taxation system for 2021

Tax return for the unified agricultural tax for 2018

Income tax

Tax return for income tax of organizations calculating monthly advance payments on actually received profit for December 2018

Organizational property tax declaration for 2021

Tax return for mineral extraction tax for November 2021 for December 2018

Tax return for water tax for the fourth quarter of 2018

Gambling tax

Tax return on gambling tax for December 2018

Information on the average number of employees

Information on the average number of employees for the previous calendar year

Tax return for transport tax for 2021

Land tax return for 2021

Accounting statements for 2021

Statistical reporting for 2021

Fines for late submission of reports in 2021

Tax return

Maximum fine – 30%

tax not paid on time, minimum -
1,000 rubles.
(Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033).

Declaration

for income tax for the reporting period
or calculation
of advance payments for property tax -
200 rubles.
(Clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692).

What is the calculation of insurance premiums in 2021

In October 2021, by order of the Federal Tax Service of Russia (No. ММВ-7-11/551), a new report was approved, which essentially replaced the previously submitted reports in the field of insurance. Since that time, the administration of insurance premiums, with the exception of contributions for injuries, which continue to be transferred to the Social Insurance Fund, is carried out by tax control authorities.

As for all other aspects of the calculation and payment of insurance premiums, starting from 2021, they are concentrated in the hands of the Federal Tax Service.

The calculation of insurance contributions to the Federal Tax Service 2021 is a document that combines information on compulsory, pension and social insurance.

The structure of this document can be presented in the form of three sections, each of which reflects certain information.

Thus, Section 1 is used to disclose information about the calculated amount of insurance premiums for various reasons. Many applications allow you to structure the presented data.

Section 2 can only be used by companies or entrepreneurs whose main activities are related to agriculture, that is, it is used only by agricultural producers. Accordingly, this section does not fall into the category of mandatory tax report elements.

As for the calculation of insurance premiums for 2021, section 3, it is used as a source of information about personalized accounting in relation to each individual employee of the organization.

The question often arises about which section should contain information about an employee who is on sick leave or on parental leave. In the calculation of insurance premiums 2018, Appendix 3 of Section 1 is intended specifically for this purpose.

Checking the calculation of insurance premiums 2018

What has changed in the calculation form and filling procedure

From the first quarter of 2021, calculations for insurance premiums must be submitted using a new form (order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / [email protected] ). Let's see what has changed.

Title page

On the title, the name and purpose of the fields “Reorganization Form” and “TIN/KPP of the reorganized organization” have changed. This will allow organizations to submit payments for OPs that are closed or deprived of the authority to charge payments.

A new code 9 has been added to the classifier (Appendix 2 to the filling procedure) - “Deprivation of authority (closing) of a separate division.”

Section 1

Section 1 is supplemented with line 001 “Payer type (code)”.

If the payer paid individuals in the last 3 months of the reporting period, then code “1” is indicated in the “Payer Type” field. If not, code “2” is indicated, and for such payers the lines for the last three months must contain zeros.

There is an exception for lines 111-113 - in case, in the absence of payments to employees, it is necessary to reflect in the calculation reimbursement of expenses from the Social Insurance Fund in the last 3 months of the reporting period.

The “zero” calculation includes only the title page, Section 1 (with payer type = 2) without attachments and section 3 without subsection 3.2.

Ten applications remain in Section 1, but the purpose of some of them has changed. Common to all applications and subsections of Appendix 1 was the exclusion of the column “Total for the last three months”.

Appendix 1 to Section 1 may still be in several copies if several tariffs were applied in the reporting period. The tariff code should be indicated taking into account changes in the classifier (Appendix 5 to the filling procedure).

Codes 02 and 03 excluded . Anyone who applies the basic tariff for insurance premiums must indicate code 01, regardless of the taxation system (OSNO, USN, UTII).

Codes 04 and 05 have been excluded , since the reduced tariffs for payers specified in subparagraphs 1 and 2 of paragraph 1 of Article 427 of the Tax Code have been terminated.

New codes introduced:

Subsection 1.1 and Subsection 1.2 of Appendix 1 are supplemented with line 045. It reflects expenses associated with generating income under the following contracts:

• author's order agreement;
• agreement on the alienation of the exclusive right to the results of intellectual activity;
• publishing license agreement;
• license agreement granting the right to use the results of intellectual activity (clause 8 of Article 421 of the Tax Code of the Russian Federation).

This line also reflects expenses that cannot be documented and are accepted for deduction in the amounts established by clause 9 of Art. 421 Tax Code of the Russian Federation.

Appendix 1.1 of Section 1 is the former subsection 1.4 of Appendix 1. It is filled out by payers who pay contributions for additional social security for flight crew members of civil aviation ships and coal industry workers.

The line “Payer tariff code” (p.001) has been added to Appendix 2. Now, by analogy with Appendix 1, it can be filled out on several pages if several tariffs were applied in the reporting period. Also in the application line 015 has appeared, which indicates the number of individuals from whose payments insurance premiums are calculated in accordance with the tariff.

Lines 001-060 are filled in for each tariff (on a separate page), and lines 070-090 are filled in with amounts for the payer as a whole - they are common to all applicable tariffs.

In addition, Appendix 2 excludes lines 051-054, which reflected the amounts from which contributions were calculated at special rates. But a new line 055 has been added: it must indicate the base from which contributions are calculated at a rate of 1.8% in favor of foreign citizens and stateless persons temporarily staying in Russia.

Appendix 5 is filled out by IT companies that apply a reduced tariff (clause 3, clause 1, article 427 of the Tax Code of the Russian Federation).

Appendix 6 in the new form is filled out by non-profit organizations (except for state and municipal institutions) that apply the simplified tax system and insurance premium rates established by paragraphs. 3 p. 2 art. 427 Tax Code of the Russian Federation.

Appendix 7 is filled out by Russian organizations that produce and sell their animated audiovisual products and apply the insurance premium rates established by paragraphs. 6 paragraph 2 art. 427 Tax Code of the Russian Federation.

Appendix 8 is filled out for temporarily staying foreigners, for whom a contribution is paid to the Social Insurance Fund at a rate of 1.8% (paragraph 2, paragraph 2, paragraph 2, Article 425 of the Tax Code), except for highly qualified specialists and citizens from the ESEC countries.

Appendix 9 is filled out by companies that pay those who study in educational organizations for work in a student team (clause 1, clause 3, article 422 of the Tax Code of the Russian Federation). Payments are not subject to Pension Fund contributions.

Section 2

Section 2 is filled out by the heads of peasant (farm) households. It has changed Appendix 1. Now in the personal data of the head and each member of the household it will be necessary to indicate the full date of birth, gender and passport data.

Section 3

Section 3 indicates personalized information about the insured persons. And this is where the most changes occur.

• The serial number, correction number, and date of completion were removed. But a new field has appeared - “Indication of cancellation of information about the insured person” (p. 010). If you need to cancel information previously submitted to the Federal Tax Service, then in the updated calculation you should put “1” in this field. This field is not filled in in the initial calculation!
• The line numbering and columns have changed, the lines for indicating the attribute of the insured person have been excluded (in the old form, pp. 160-180), the lines for reflecting the total amount for 3 months in subsections 3.2.1 and 3.2.2 have been excluded.
• The month (pages 120, 180) should not be indicated by a serial number in the year, but by the numbers 1, 2, 3 in each reporting period, that is, there is no linkage of the last three months to the reporting period.
• In subsection 3.2.2, in the column “Insured person code”, new codes must be indicated that establish a connection with the basis for calculating contributions at the additional tariff and the class of working conditions (Appendix 8 to the filling procedure).

New codes of insured persons in subsection 3.2.2

Who submits the calculation of insurance premiums 2018

In accordance with the instructions for filling out the calculation of insurance premiums, approved by the order of the Federal Tax Service discussed above, the specified document must be submitted to the authorized bodies by companies and businessmen that have employees operating on the basis of signed labor contracts. Thus, the need to generate a new tax report is not tied to the legal status of the employer.

Due to the fact that the calculation of insurance premiums is compiled on an accrual basis from the beginning of the calendar year. Accordingly, even if the employer said goodbye to all of its employees during the reporting period, the company or entrepreneur has to draw up a reporting document until the end of the year.

RSV: paper or electronic

The DAM is surrendered (clause 10 of Article 431 of the Tax Code of the Russian Federation):

1. In electronic form, if the average number of payment recipients for the year preceding the reporting year (or for the reporting year, if the payer of contributions is a newly created organization) exceeds 10 people. In this case, a qualified electronic signature from the electronic document management operator is required. The form can be submitted electronically only using software from an EDF operator. It is not yet possible to use online tools developed by the Federal Tax Service, for example the tax reporting service (https://service.nalog.ru/nbo/), for the purpose of submitting the DAM.

1. In paper or electronic form at the employer’s choice, if its average staff for the period did not exceed 10 people. A paper document can be submitted to the Federal Tax Service:
   upon a personal visit of the fee payer or his representative;
2. by mail.

Having decided on the addressee, deadlines and form of the report, the employer will have to fill out the document correctly. Let's get acquainted with the main features of reflecting information in the DAM.

Calculation of insurance premiums 2021: due date

The report "Calculation of insurance premiums" 2021 belongs to the category of quarterly reports. This means that at the end of each quarter, policyholders must generate, review and submit a single calculation of insurance premiums for 2021.

Calculation of insurance premiums 2021 - deadlines for submission to the inspection are established within the 30th day of the month following the reporting quarter.

Accordingly, the calculation of insurance premiums for the 1st quarter of 2018 must be submitted to the tax authorities by April 30, 2021. The half-year report is submitted to the Federal Tax Service by July 30, 2021, for nine months - no later than October 30, and reporting for 2021 must be done by January 30, 2021.

You can download the unified calculation of insurance premiums 2021 using the link provided:

Concept

Basic data on the rules for drawing up and submitting this document are contained in the Order of the Federal Tax Service No. ММВ7-11 / [email protected] , which was approved in October 2021. The Order contains a definition of the abbreviation RSV.

Attention! Accountants of different companies call this document a single calculation differently, since it includes almost all payments related to insurance transfers for hired employees.

This report replaces an older document with the same abbreviation . It contains much fewer sections, and it now needs to be handed over not to representatives of the FSS, but to employees of the Federal Tax Service.

Adjustment of calculation of insurance premiums 2018

Tax workers allow the opportunity to correct already submitted tax reports by providing an updated calculation of insurance premiums for 2021. The newly generated document will need to reflect the serial number of the adjustment made, as well as record the correct information on the lines of calculation for insurance premiums.

Accordingly, the corrective calculation for insurance premiums for 2018 should be provided in a manner similar to the delivery of the original version of the document.

How to report to separate departments

If a separate division (SB) pays payments to individuals and has a current account, then the calculation of insurance premiums must be submitted to the location of this SB (Clause 11, Article 431 of the Tax Code of the Russian Federation).

Having a current account has become a requirement since January 1, 2020. Legislators brought the Tax Code into compliance with the law on compulsory pension insurance, according to which OPs are registered as policyholders if they have a current account (clause 3, clause 1, article 11 of the Federal Law of December 15, 2001 No. 167-FZ) .

If your company has an OP without a current account and in 2017-2019 they had the authority to charge payments to individuals and submit DAM at their location, then in 2021 there are two options:

• or open an account for them so that they continue to report on their own;
• or submit to the Federal Tax Service a message about the deprivation of the OP’s powers and submit a single calculation from the company (including for the OP’s employees).

Calculation of insurance premiums for individual entrepreneurs in 2018

Individual entrepreneurs must calculate and pay insurance premiums for themselves even if they do not have a single employee. When calculating, you will need to focus on the current minimum wage. However, this year contributions for entrepreneurs are set at a fixed amount. Accordingly, the minimum wage for calculating insurance premiums for individual entrepreneurs 2021 is not applied.

As for the need to form an ERSV in this case, this is not required, since the calculation does not reflect information about the contributions paid for the entrepreneur.

DAM from a legal entity: there is a contract with the director

In any case, a legal entity must have a director, otherwise it will not be able to enter into any legal relations on its own behalf. If the founder of a business company and the director are different people, then an employment contract must be concluded with the latter. Without a contract, the work of a manager will be considered forced, which is prohibited by Art. 4 Labor Code of the Russian Federation.

A civil law contract with the director should not be concluded - since, due to the specifics of the manager’s position, he performs a labor function constantly, and this presupposes the conclusion of an employment contract in accordance with the Labor Code of the Russian Federation. If the labor inspectorate finds out about a different form of contract concluded with the general director, it can fine the company for not properly formalizing the employment contract - up to 100 thousand rubles. (clause 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If an employment contract has been concluded with the director, then the general rule under Art. 419 of the Tax Code of the Russian Federation - the company will be recognized as making payments to an individual and, as a result, will be required to declare on the DAM.

But if the director is the only founder, then an employment contract may not be concluded (letter of Rostrud dated 09/04/2015 No. 2065-6-1, determination of the Supreme Arbitration Court of the Russian Federation dated 06/05/2009 No. VAS-6362/09). The founder's income will be dividends, for which insurance premiums are not charged. However, this is a rather controversial position. The safest way is to conclude an employment contract with the director - the sole founder.

What to do with the delivery of the DAM in this case (if it is agreed that the director is the only founder and does not hire employees or contractors for the company)?

Questions related to filling out the form

Let's consider what questions the policyholder may have when filling out the form:

1. What tariff code should be reflected in the document? When calculating insurance premiums for 2021, the tariff code depends on which tax regime the policyholder applies: 01 – OSNO, 52 – USN, 53 – UTII.
2. How to fill out the payment attribute column? In the calculation of insurance premiums for 2021, the payment indicator suggests two possible options: 1 – direct payments, 2 – offset payments. Direct payments mean that benefits will be paid to the employee directly from the extra-budgetary fund, bypassing the employer. However, in practice, direct payments relate to a pilot project of the Federal Tax Service and are not relevant for all regions. The offset system assumes that the payment of benefits is entrusted to companies, which will later be reimbursed by the fund for the expenses incurred.

Calculation of insurance premiums in 2021 - the premium calculator is presented in various Internet resources - is one of the most important tax reports in the system for calculating and paying insurance premiums.

Similar articles

• Calculation of insurance premiums 2021 form
• Checking the calculation of insurance premiums 2018
• Procedure for filling out calculations for insurance premiums 2018
• Calculation of insurance premiums 2021 zero example
• Sample zero calculation for insurance premiums (2018)

Sample of filling out RSV-1 in 2021

1. 1000 rubles for failure to meet deadlines for payment of due amounts;

1. if the money is not transferred, the amount of penalties depends on the amount of non-payment:

• 5% of contributions due for mandatory transfer for the last quarter;
• not less than 1000 thousand rubles;

1. guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

1. On paper you need to prepare two copies:

• one remains in the fund;
• the second is marked with receipt;

1. The electronic version has the following features:

• mandatory for organizations employing more than 25 people;
• must be certified by an electronic digital signature.

What are the explanations to the tax office for the DAM?

Representatives of the Federal Tax Service conduct a desk check after receiving the documents. If inconsistencies or errors are identified, clarification is sought from the entrepreneur or company owner. They must be submitted to the Federal Tax Service within 5 working days.

If a businessman refuses to give explanations, then under Art. 129.1 of the Tax Code he will have to pay a fine of 5 thousand rubles. A repeated similar violation results in payment of a fine in the amount of 20 thousand rubles.

Sample explanations for discrepancies in data to the tax office:

Calculation of contributions for compulsory health insurance and compulsory health insurance – subsections 1.1 – 1.2 of Appendix 1 to section. 1

Complete section 3 separately for each employee. Please specify:

• in field 040 – a serial number that you define yourself. This can be either the number of personalized information in order (1, 2, 3, etc.) or the employee’s personnel number (Letter of the Federal Tax Service dated January 10, 2017 N BS-4-11/);
• in field 050 – the date of payment;
• in line 120 - for a Russian employee the code is “643”, for a foreigner - the code of his country from OKSM;
• in line 140 - code of the type of document identifying the employee. If it is a Russian passport, write “21”.

The category code of the insured person (column 200) for citizens of the Russian Federation is “NR”. Codes for foreigners: temporarily staying - VPNR, temporarily residing - VZHNR. If you pay contributions at reduced rates on the simplified tax system, the codes will be different: citizens of the Russian Federation - PNEED, temporarily staying foreigners - VPED, temporarily residing foreigners - VZhED.

In columns 210 - 250, show payments to the employee and accrued contributions to compulsory pension insurance from a base not exceeding the limit for the 4th quarter of 2018 - monthly and in total.

If payments were not accrued to the employee in the 4th quarter of 2021, then do not fill out subsection 3.2 (Letter of the Ministry of Finance dated September 21, 2017 No. 03-15-06/61030).

Payments to Potapov, a citizen of the Russian Federation, and contributions accrued from them to the compulsory pension insurance for the 4th quarter of 2021.

In Appendix 3, reflect only benefits from the Social Insurance Fund accrued in 2021. The date of payment of the benefit and the period for which it was accrued do not matter. For example, reflect a benefit accrued at the end of December and paid in January 2021 in the calculation for 2021. Reflect the sick leave benefit, which is open in December and closed in January, only in the calculation for the 1st quarter of 2021 (Letter Federal Tax Service dated June 14, 2018 N BS-4-11/11512).

Enter all data on a cumulative basis from the beginning of 2021 to December 31 (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

In column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).

In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):

• in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
• in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to two employees throughout the year, enter 24 in line 060;
• in lines 040, 050 and 090 - the number of benefits.

For 2021 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for October, November, December, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles.

The total amount of benefits accrued is RUB 44,439.90. (22,902.90 rub. 21,537.00 rub.).

Basic tariff codes (line 001):

• 01 – organization on a general regime, charging contributions according to basic tariffs;
• 02 – organization on the simplified tax system with basic tariffs;
• 08 – organization on the simplified tax system with reduced tariffs, conducting preferential activities;
• 03 – UTII payer with basic tariffs.

The number of insured persons (line 010) – all employees registered in your organization, as well as those who work under the GPA. Line 010 may be larger than line 020. After all, line 010 will take into account workers on maternity leave who do not have payments subject to contributions.

The data on payments and contributions in subsection 1.1 must correspond to the data in section. 3 for all employees (clause 7 of Article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated December 13, 2017 # GD-4-11/25417).

The organization in the general mode charges contributions at the basic tariffs. It employs 10 people, one of whom is on maternity leave. The amounts of payments and contributions for 2021 are shown in the table.

In the “Payment attribute” field, put “2” (offset system), if you calculate and pay employee benefits yourself. If employees receive benefits directly from the Social Insurance Fund, put “1” (direct payments).

In line 070, indicate accrued benefits at the expense of the Social Insurance Fund. The date of payment of the benefit and the period for which it was accrued do not matter. For example, child care benefits for December were accrued on December 29 and paid on January 9. It must be shown in column 5 of line 070.

The amount in column 1 of line 070 of Appendix 2 must be equal to the amount in column 3 of line 100 of Appendix 3 to section. 1.

If the result is with the sign “ ”, that is, contributions to VNiM exceeded benefits from the Social Insurance Fund, in column 1 of line 090, put the sign “1”. If the value of the indicator turns out to have a “-“ sign, put the sign “2” (Letter of the Federal Tax Service dated 04/09/2018 No. BS-4-11/).

In the same order, calculate and fill out columns 4, 6, 8, 10 of line 090.

There are 10 people in the organization; the organization calculates and pays benefits to them itself. The amounts of payments, contributions to VNiM and benefits accrued from the Social Insurance Fund for all employees for 2021 are shown in the table.

MORE: Topic 7. Standardization of insurance activities

Line indicator 090 of Appendix 2 to section. 1 is equal to:

• in column 2 – 14,868.33 rubles. (RUB 59,308.23 – RUB 44,439.90);
• in column 4 – 262.03 rubles. (RUB 26,401.93 – RUB 26,139.90);
• in column 6 – 1,424.08 rubles. (RUB 8,603.08 – RUB 7,179);
• in column 8 – -3,307.04 rub. (RUB 8,474.86 – RUB 11,781.90);
• in column 10 – RUB 2,144.99. (RUB 9,323.99 – RUB 7,179).

Transfer into it the data from subsections 1.1 – 1.2 of Appendix 1 and Appendix 2 to section. 1.

What to do if the director does not receive a salary

If payments are not made to the insured persons, the company still remains the insured.

She submits a zero report in which the following fields are filled in:

• title page;
• section 1 containing information about the company that pays the contributions;
• Appendix 2;
• section 3.

Since there are no quantitative and total indicators, the value “0” is indicated in all lines. Additionally, you do not need to fill in personalized information about persons who received any payments from the company.

Drawing up a report if there are no employees

If a company's operations are suspended or changed, employees may be laid off entirely. Sometimes all hired specialists go on vacation at their own expense, so salaries are not issued and accrued.

Companies will still have to fill out and submit DAM reports , even during suspension, if there are no accruals, activity or absence of officially employed employees. At the same time, the director, who is the only founder, remains in the company, so data on his contributions is submitted and a zero calculation is filled out.

Title page

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

1. Name.
2. INN/KPP.

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

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

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