What is the deadline for submitting insurance premium payments for 9 months of 2021?

Calculation of insurance premiums: who pays

Since 2021, tax authorities have been administering insurance premiums.
Therefore, the DAM report is currently an analogue of a tax return, filled out for three mandatory payments at once: insurance contributions for pension, social and compulsory health insurance. This report is submitted by all economic entities that make payments to employees (legal entities, entrepreneurs and “ordinary” individuals). An exception is made for individuals who pay for tutoring, childcare, nursing, and housekeeping services.

“Reportable” insurance premiums include those paid by individual entrepreneurs and legal entities that:

1. Individuals are hired under an employment contract.

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

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

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

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

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

The payer of these contributions submits the following reports:

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

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

The following must submit calculations for insurance premiums (DAM) (clause 7, 11 of Article 431, clause 1 of clause 1 of Article 419, clause 1 of Article 420 of the Tax Code of the Russian Federation):

• organizations that make payments to individuals under employment contracts, GAP for the performance of work (provision of services), as well as within the framework of author's order agreements and contracts named in paragraphs. 3 p. 1 art. 420 Tax Code of the Russian Federation;
• OPs vested with the authority to accrue and pay remuneration to employees, as well as other individuals, within the framework of the above-mentioned agreements;
• Individual entrepreneurs making payments to individuals under employment contracts, as well as under the above-mentioned contracts.

Who must submit payments for the 3rd quarter?

All policyholders must submit calculations of insurance premiums for the 3rd quarter of 2021 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• 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 activities were carried out during the reporting period (from January to September 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 3rd 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).

Calculation of insurance premiums: presentation method

The method of presentation depends on the average number of employees and other individuals in whose favor payments were made (clause 10 of Article 431 of the Tax Code of the Russian Federation):

• if during the previous reporting/accounting period 25 or fewer people received payments, then the organization/individual entrepreneur can submit the calculation on paper;
• if more than 25 people received payments during the previous reporting/settlement period, then the employer is obliged to submit the DAM in electronic form in the format approved by the Federal Tax Service (Appendix No. 3 to the Order of the Federal Tax Service dated October 10, 2016 N ММВ-7-11/). The calculation must be signed with an enhanced qualified electronic signature.

It is important to know that if the employer was supposed to submit an electronic calculation, but submitted it on paper, then the employer will be fined 200 rubles for violating the method of submission. for each calculation submitted out of format (Article 119.1 of the Tax Code of the Russian Federation).

Deadlines for the DAM in 2021 and 2021 - table

The general deadline for sending the quarterly report on the DAM is indicated in paragraph. 1 clause 7 art. 431 of the Tax Code of the Russian Federation is the 30th day of the month following the reporting quarter. Thus, the DAM deadline for the 1st quarter of 2021 is set to 04/30/2018. But in this case, a number of factors that influence the rules for submitting the form should be taken into account:

• Despite the fact that 04/30/2018 is Monday, it is a non-working day. This is due to the postponement of days off this year to optimize the use of working time (Resolution of the Government of the Russian Federation No. 1250 of October 14, 2017). For the same reasons, 05/02/2018 will also be a day off.
• May 1 is a non-working (holiday) day in any year, since it is included in the list of non-working days given in Art. 112 Labor Code of the Russian Federation.
• According to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, any deadlines (including deadlines for submitting all types of reports) are transferred from a non-working day to the next working day.

It turns out that the nearest working day after April 30, 2021 will be May 3, 2021. This date will be the answer to the question: when should insurance premiums be calculated for the 1st quarter of 2021?

Until 2021, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

https://www.youtube.com/watch?v=9beVvKBrtTk

Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.

Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.

Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.

Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

The employer (customer of work and services under a civil contract in cases provided for by law) in 2021 shall pass:

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

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

1. Calculation 4-FSS:

1. Form SZV-M:

1. Forms SZV-STAZH, EDV-1:

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

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

We have selected excellent electronic reporting services for you!

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

For violating the deadline for submitting the DAM, the employer faces a fine (clause 1 of Article 119 of the Tax Code of the Russian Federation). But tax officials cannot block an account for “overdue” payment of insurance premiums (Letter of the Federal Tax Service dated May 10, 2017 No. AS-4-15/8659).

Our Calculator will help you calculate the amount of the fine for late delivery of the RSV.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, 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).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2021 in the calculation for the 3rd quarter. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• 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 during the entire 3rd quarter you paid benefits to one employee, enter the number 9 in line 060; – in lines 040, 050 and 090 – the number of benefits.

An example of reflecting benefits. For 9 months of 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 July, August, September, 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. (RUB 22,902.90 + RUB 21,537.00).

RSV: calculation composition

The calculation of insurance premiums consists of:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes, among other things, calculations of amounts for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
• Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).

Sections include subsections. In addition, there are appendices to the sections.

Title page

On the cover page of the calculation of insurance premiums for the 3rd quarter of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2021, the reporting period code will be “33”.

Federal Tax Service 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. https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 3rd quarter of 2021. Approved codes are presented in the table:

Filling out the RSV

It is important that from the beginning of 2021 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated 10.10.2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.

The form will be considered not submitted if in the reporting to the Pension Fund:

• for each employee, pension contributions will not coincide with the total amount of contributions;
• Incorrect information about the insured persons was entered.

The new form has three important sections and a title page. For each section, in turn, appendices can be compiled. The following are required to be filled out:

• title page;
• Section 1 - data on accrued insurance premiums is entered;
• subsection 1, appendix 1 – procedure for calculating contributions;
• subsection 1.2, appendix 1 – calculation of contributions to compulsory medical insurance;
• Section 1, Appendix 2 – calculation of contributions to the Social Insurance Fund due to temporary disability and maternity leave;
• section 2 - data on contributions from peasants and farms;
• Section 3 – personalized accounting for each employee.

The procedure for filling out the calculation of insurance premiums is specified in the special instructions. The person responsible for drawing up the form can use the form in Excel format, which can be easily downloaded on the Internet, or fill out the calculation using a special program that can be downloaded on the official portal of the tax service or obtained upon a personal visit to the Federal Tax Service of Russia.

Updated in 2021 and relevant from the first reporting period of 2018, the 4-FSS form is characterized by the fact that:

• a column appeared on its title page where information about the budget level at which the employer operates in the status of a budget organization is recorded;
• in table 2 of the form, line 1.1 appeared, which should reflect data on the debts of employers who have undergone the reorganization procedure (or on the debts of a former separate division of the company);
• In Table 2, line 14.1 appears, which reflects the debt of the Social Insurance Fund to the employer or a former separate division of the company.

As a result, the rows in Table 2 that depend on the specified elements of the 4-FSS form have changed, namely:

• line 8 (the formula given in it now takes into account the indicators for the new line 1.1);
• line 18 (the indicators on line 14.1 are now taken into account there).

Of course, the rules for filling out the form have also changed.

Let us dwell on some aspects of filling out the calculation of insurance premiums:

1. The calculation must be filled out in black, blue or purple ink (clause 2.15 of the Procedure for filling out the calculation, approved by Order of the Federal Tax Service of October 10, 2016 N ММВ-7-11/ (hereinafter referred to as the Procedure)).
2. Text fields are filled in with printed capital letters (clause 2.16 of the Procedure)
3. The pages are numbered, starting with the Title Page - it is assigned the number “001” (clause 2.10 of the Procedure).
4. Errors in the calculation cannot be corrected using a corrective or other similar means (clause 2.17 of the Procedure).
5. You cannot print the calculation two-sided (clause 2.18 of the Procedure).
6. Stapling calculation sheets, leading to damage to paper, is unacceptable (clause 2.19 of the Procedure).
7. If there are no quantitative or total indicators, “0” is placed in the corresponding field, in other cases - a dash (clause 2.20 of the Procedure).
8. If the employer submits the initial calculation, then in the “Adjustment number” field she must indicate “0—”. When submitting the first updated calculation, “1—” is indicated, the second – “2—”, etc. (Clause 3.5 of the Procedure).

You can learn more about the rules for filling out the DAM in the above-mentioned Procedure.

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

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. In the calculation for the 3rd quarter of 2021, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2021 (from January to September 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 reporting period (for the 3rd quarter of 2021);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions;
• 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:

– amounts 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 author’s order agreements (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;

• line 050 – base for calculating pension contributions;
• line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2021, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
• line 060 – amounts of calculated pension contributions, including:

– on line 061 – from a base that does not exceed the limit (RUB 876,000); – on line 062 – from a base that exceeds the limit (RUB 876,000).

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 (July, August and September).

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 – total number of insured persons for the 3rd quarter of 2017.
• 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 – payment amounts:

– not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation); – the amount of expenses that the contractor has documented, for example, under author’s order agreements (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.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2021, you transferred insurance contributions for additional social security for flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

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 September 30, as well as for July, August and September 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 pilot social insurance project in the region);
• “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 for the 3rd quarter of 2017;
• 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:

– amounts 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 author’s order agreements (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 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

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 of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they concern 2021.

As for line 090, it is logical to use the formula to determine the value of this line:

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.

Some calculations for insurance premiums submitted to the Federal Tax Service in 2021 indicate negative amounts of accrued contributions. Such data cannot be reflected on the individual personal accounts of insured persons. In this regard, policyholders who have made such an error must submit an updated calculation. The Federal Tax Service reported this in letters dated 08/23/17 No. BS-4-11/ [email protected] , dated 08/24/17 No. BS-4-11/ [email protected] Also in these letters it is reported that in line 090 the amount is always reflected in a positive value (that is, you cannot put a minus). How, then, can you report that benefit costs have exceeded assessed contributions? To do this, you need to specify the corresponding line attribute. Namely:

• “1” - “amount of insurance premiums payable to the budget”, if the amount calculated using the above formula is greater than or equal to 0;
• “2” - “the amount of excess of expenses for payment of benefits over calculated insurance premiums”, if the amount calculated according to the above formula is less than 0.

If the calculation contains negative values, the inspectors will require the necessary changes to be made and an updated calculation to be submitted to the inspection.

When will the calculation be considered not submitted?

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

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

In the above cases, the tax authorities, no later than the day following the day of submission of the electronic calculation, notify the employer of non-acceptance of his DAM. The employer has 5 working days from the date of its notification to correct the Calculation. If the employer meets the allotted deadline, the date of submission of the calculation will be considered the date of the initial submission of the calculation.

If the calculation is presented on paper, then the Federal Tax Service has 10 working days following the day of receipt of the paper calculation to notify it of non-acceptance, and the employer has 10 working days from the date the tax authorities send a notification of errors to correct the calculation.