Insurance contributions report to the tax office. Insurance premium reporting form

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Since 2017, the structure of administration of insurance premiums in the Russian Federation has been changing, control functions have been transferred from funds to the Federal Tax Service. In this regard, reporting on insurance contributions is changing, which forms need to be submitted in 2017, links for downloading current report forms.

The Federal Tax Service has transferred contributions to the OPS for all tariffs, contributions to compulsory medical insurance, contributions to the OSS for insurance in connection with maternity and disability. The FSS retains control over contributions to the OSS for injuries.

Reporting is simplified - previously it was necessary to submit a report for each type of contribution to a separate fund, fill out various forms of reports RSV-1, 4-FSS, RSV-2. In the new calculation form, which must be submitted to the Federal Tax Service, the data of these forms are combined into one form.

What reports do you need to submit for 2016?

RSV-1 in the FIU in relation to pension and medical contributions;
4-FSS in the FSS in relation to social contributions.

You can see the reporting on insurance premiums in 2016 and the deadlines for submitting reports and forms.

Payment of contributions in 2017 must be made to the Federal Tax Service, indicated in the payment order.

Contribution reports in 2017

Reporting on insurance premiums under the new rules must be submitted for the first quarter of 2017.

Reporting includes:

In the FIU - containing information about the insured persons, shall be submitted before the 15th day of each month for the past month. The current form is contained in the Decree of the Government of the PFR 83p dated 01.02.16;
In the FSS - 4 times a year, form 4-FSS is submitted, which provides data for calculating social deductions for injuries (NS and PF), the submission deadlines remain the same - the 20th for paper calculation, the 25th of the next month for electronic . The new form 4-FSS can be found in the annex to the order of the FSS of the Russian Federation 381 dated 09/26/16;
in the Federal Tax Service - a new form for calculating insurance premiums, form according to KND 1151111, approved by Order of the Federal Tax Service MMV-7-11 / [email protected] dated October 10, 2016, the deadline for submitting the calculation is before the 30th day of the month following the period, periods are 1 quarter, half a year, 9 months. and 1 year.

For 2017, it will also be necessary to submit a new report on the insurance period of employees, the form will be approved later, it will need to be submitted for the first time already in 2018.

Insurance premiums in 2017 will be administered by the Federal Tax Service of Russia. The forms of payment for insurance premiums and the deadlines for their delivery will change. Let's briefly describe the key changes.

From 2017, in connection with the transfer of administration of contributions to the Federal Tax Service, there will be four types of reporting on insurance premiums:

Calculation of insurance premiums to the Federal Tax Service (once a quarter);
4-FSS in the FSS (once a quarter);
SZV-M in the FIU (once a month);
SZV-STAZH in the FIU (once a year).

It should be noted that until the end of 2016, all reporting on insurance premiums of the company is submitted to the funds in the usual manner. Refined calculations for periods up to January 1, 2017 will also be accepted by funds in the old forms. And clarifications for the period, starting from the 1st quarter of the next year, will need to be submitted to the tax office.

Now more about the new types of reporting.

Calculation of insurance contributions to the tax in 2017

In the new Calculation of insurance premiums it will be necessary to reflect information on contributions to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund. The calculation deadline is quarterly, starting from the 1st quarter of 2017.

The reporting of the company will be submitted electronically if the number of employees is more than 25 people. If less, then you can report on paper.

The calculation of insurance premiums consists of 24 sheets and includes a title page, 3 sections with subsections and numerous appendices to them.

New form 4-FSS since 2017

Despite the transfer of insurance premiums under the control of the Federal Tax Service, the FSS will administer contributions for insurance against industrial accidents and occupational diseases in 2017. The Fund will continue to check whether contributions have been correctly calculated and listed and whether benefits have been paid correctly.

Companies will submit to the FSS starting from the 1st quarter of 2017, new form 4-FSS. It will need to reflect the calculation of contributions for injuries, information about medical examinations and special assessment. The draft order on the approval of the form and the procedure for filling it out has already been published.

Orders canceling the current form 4-FSS and the procedure for filling it out (FSS orders No. 59 of February 26, 2015, No. 267 of June 23, 2015, etc.) will become invalid.

Reporting on insurance premiums to the Pension Fund of the Russian Federation in 2017

Form SZV-M in 2017

The PFR in 2017 will continue to control the issues of appointment and payment of pensions. That is, to ensure the accuracy of information about wages there will be tax specialists, and about the experience - employees of the pension department.

Therefore, organizations will submit two calculations to the FIU:

SZV-M form (monthly information on insured persons);
a report on the length of service of each employee whose remuneration is accrued insurance premiums.

Form SZV-M companies and individual entrepreneurs will have to pass in the same order. Only the submission deadlines will change. They must be submitted no later than the 15th day of each month.

New form of SZV-STAZH

Report to the FIU on the length of service of employees in form SZV-STAGE will be annual and it will need to be submitted no later than March 1 of the year following the reporting year (subparagraph 10, paragraph 2, article 11 federal law dated April 1, 1996 No. 27-FZ).

Information about the length of service of the insured persons of the company will be submitted once a year no later than March 1. For the first time, a report on the experience for 2017 must be submitted no later than March 1, 2018 (clause 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ, as amended from 01/01/2017).

Deadlines for reporting on insurance premiums in 2017

It will be necessary to submit reports on insurance premiums in 2017 to the IFTS, Pension Fund and Foundation social insurance.

If the company has separate divisions, then reporting must be submitted at the location of the division, if it has its own balance sheet, current (personal) account and independently calculates salaries to employees.

Type of reporting	Deadline for reporting to INFS and funds	Where to take
Calculation of insurance premiums	Quarterly, no later than the 30th day of the month following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation) . for Q1 2017 - May 2, 2017 . for Q2 2017 - July 31, 2017 . for Q3 2017 - October 30, 2017	IFTS
New form 4-FSS	On a quarterly basis, no later than the 25th day of the month following the reporting period (in electronic form) and no later than the 20th day on paper . for the 1st quarter of 2017 - April 20 (25), 2017 . for the 2nd quarter of 2017 - 20 (25) July 2017 . for the 3rd quarter of 2017 - October 20 (25), 2017	FSS
SZV-M	Monthly, no later than the 15th day of the month following the reporting month (Clause 2.2, Article 11 of Federal Law No. 27-FZ) January 2017 - February 15, 2017 . February 2017 - March 15, 2017 . March 2017 - April 17, 2017 . for April 2017 - May 15, 2017, etc.	FIU
SZV-STAGE	Not later than March 1 of the year following the billing period (clause 2, article 11 of Federal Law No. 27-FZ). The first time you need to report for 2017 no later than March 1, 2018.	FIU

Calculation of insurance premiums is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted from the 1st quarter of 2017.

Note: the calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and the change in the report 4-FSS, in connection with the transfer of insurance premiums to the jurisdiction of the Federal Tax Service.

The report includes information on all insurance premiums paid by the employer for its employees (except for injury contributions, data on which are included in the 4-FSS report).

Who must submit the calculation to the Federal Tax Service

The report must be submitted by individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receive income subject to insurance premiums.

Form of quarterly reporting to the Federal Tax Service for employees in 2020

note that starting from the 1st quarter of 2020, the calculation of the RSV must be submitted, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / [email protected] But the calculation for 2019 must be submitted according to the old form from the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551, which is described in this article.

Quarterly reporting to the Federal Tax Service on insurance premiums for employees is submitted in the form - KND 1151111. It is filled out for all employees and contains the following information:

Information about an individual who is not an individual entrepreneur.
Summary data on the obligations of the payer of insurance premiums.
Summary data on the obligations of payers of insurance premiums of heads of peasant farms.
Personalized information about insured persons.

Deadline for the payment of insurance premiums in 2020

Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly(according to the results of the 1st quarter, half a year, 9 months and a year).

The deadline for submission is no later than the 30th day of the month following the reporting period.

Note: if the date of delivery falls on a weekend or holiday, the deadline for submitting the calculation is postponed to the next business day.

Table 1. Deadlines for submitting the calculation of insurance premiums in 2020

Where to submit insurance premiums

The calculation of insurance premiums is submitted to the Federal Tax Service:

Sole Proprietor at your place of residence.
LLC at its location.

Note: separate divisions that accrue payments and other remuneration in favor of individuals submit reports at their location.

Methods for filing insurance premiums

Insurance premiums can be calculated in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print the calculation in 2 copies, throw off its electronic version on a USB flash drive ( digital signature in this case is not required) and take it to tax office at the place of registration (location of a separate subdivision).

The inspection staff will transfer the data to themselves and give you a second copy of the calculation with a note that it was received.

note, in this way you can take the calculation only if the average number does not exceed 10 people.

At the same time, the calculation can be submitted both by personal appeal to the Federal Tax Service Inspectorate, and by sending it by registered mail with a list of attachments and a return receipt.

Method 2. In electronic form with EDS

Individual entrepreneurs and organizations with an average number of employees more than 10 people, are required to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators. After that, you can send the calculation via the Internet.

The process of using these services is usually quite simple and intuitive, in any case, you can always seek advice from a specialist from this company.

When sending a calculation via the Internet, the Federal Tax Service sends a receipt for the delivery of information in a response letter (it serves as confirmation that you have passed the calculation). After checking the calculation, you will receive a control protocol with its results.

The structure of calculation of insurance premiums for 2019

Calculation of insurance premiums contains 3 sections and annexes to them:

Section 1. "Summary data on the obligations of the payer of insurance premiums."
Appendix No. 1. "Calculation of the amounts of insurance premiums for mandatory pension and medical insurance."
Annex No. 2. "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood."
Appendix No. 3. “Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the law Russian Federation».
Appendix No. 4. "Payments made from funds financed from the federal budget."
Appendix No. 5. "Calculation of compliance with the conditions of use reduced fare insurance premiums by the payers specified in subparagraph 3 of paragraph 1 of Article 427 tax code Russian Federation".
Annex No. 6. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
Annex No. 7. "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
Annex No. 8. "Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
Annex No. 9. "Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation."
Annex No. 10. “Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
Section 2. "Summary data on the obligations of payers of insurance premiums of the heads of peasant (farmer) households".
Appendix No. 1. "Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) economy."
Section 3. "Personalized information about the insured persons".

Basic filling rules

If errors are found, as well as non-reflection or incomplete reflection of information in the calculation submitted earlier, if this leads to an underestimation of the amount of contributions payable, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to submit clarifications on the calculation.
The title page is filled in without fail all employers (including heads of peasant farms).
Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3 are included in the calculation by all employers, except for heads of peasant farms.
The heads of the KFH include in the calculation, in addition to the title page, Section 2 and Appendix No. 1 to Section 2.
The sheet “Information about an individual who is not an individual entrepreneur” is filled in by individuals who are not individual entrepreneurs who did not indicate their TIN in the calculation (for example, lawyers, notaries).
Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Annex No. 1 to Section 1, Annexes No. 5 - 10 to Section 1 are filled in by employers who pay insurance premiums at additional or reduced rates.
Annexes No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers make expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.
The document can be completed by hand or using a computer. The ink color is black, purple or blue.
The data in the calculation is entered in capital letters, from left to right, starting from the first cell, if there are empty cells, a dash must be put in them.
In the absence of any quantitative or sum indicator, the value “0” is indicated in the corresponding field or line, in other cases a dash is put.
Cost indicators (in sections 1 - 3, appendix No. 1 - 10 to section 1, appendix No. 1 to section 2) are indicated in rubles and kopecks.
Each page must contain a serial number, specified in the format 001, 010, etc.
Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).
You can find out the OKTMO code using.
When filling out the calculation, it is not allowed to use corrective means (putties), make corrections and allow blots.
Stapling with a stapler or stapling the document is not allowed; you can fasten the sheets with a paper clip.
Duplex printing is also not allowed.

Instructions for filling out the calculation of insurance premiums

You can download the official instructions for filling out the calculation of insurance premiums at this link.

Title page

Field " TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint". Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision). Individual entrepreneurs do not fill this field.

Field " Correction number". It is set: “0—” (if the calculation is submitted for the first time during the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Settlement (reporting) period (code)". The code of the period for which the calculation is submitted is indicated:

"21" - for 1 quarter.
"31" - for half a year.
"33" - for 9 months.
"34" - at the end of the year.

Field " calendar year". This field records the year for which the calculation is provided. Those. if you are submitting it for 2019, then you need to write 2019.

Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.

Field " By location (accounting) (code)". The code of the location or accounting of the organization or individual entrepreneur is indicated:

"112" - at the place of residence individual who is not an individual entrepreneur.
"120" - at the place of residence of the individual entrepreneur.
"121" - at the place of residence of the lawyer who established the lawyer's office.
"122" - at the place of residence of a notary engaged in private practice.
"124" - at the place of residence of the member (head) of the KFH.
"214" - at the location of the Russian organization.
"217" - at the place of registration of the legal successor of the Russian organization.
"222" - at the place of registration of the Russian organization at the location of the separate subdivision.
"335" - at the location of a separate subdivision foreign organization in RF.
"222" - at the place of registration of the international organization in the Russian Federation.

Field "Name of organization, separate subdivision / last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) economy, individual". Individual entrepreneurs, heads of peasant farms and individuals must fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field " Code of the type of economic activity according to the OKVED classifier 2". This field indicates the activity code in accordance with the new OKVED reference book.

Field " Form of reorganization (liquidation) (code)" and field " TIN/KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number". Indicated in the format: "8", code, number; between "8" and the code, as well as between the code and the number, the sign "" ("space") is indicated.

Field " The calculation is made on ____ pages» reflects the number of pages on which the calculation is made.

Field " with the attachment of supporting documents or their copies on ____ sheets". Here the number of sheets of documents that are attached to the calculation is set (for example, a power of attorney of a representative). If there are no such documents, then dashes are put.

Block " I confirm the accuracy and completeness of the information specified in this calculation:". In the first field, you must specify: 1 "(if the reliability of the calculation is confirmed by the individual entrepreneur or the head of the organization)," 2 (if the representative of the taxpayer).

In other fields of this block:

If the calculation is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled. The entrepreneur only needs to sign and date the calculation.
If the organization submits the calculation, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign and date the signing of the calculation.
If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full”. After that, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
If the calculation is submitted by a representative ( entity), then in the field "Last name, first name, patronymic in full" the full name of the authorized individual of this organization is written. After that, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of organization" field.

Sheet "Information about an individual who is not an individual entrepreneur"

When filling out the calculation sheet "Information about an individual who is not an individual entrepreneur" in the "Page" field the serial number of the page is reflected, and the field “Surname __________ I. _______ O._____” is also filled in.

Field " Date of Birth". The date of birth is indicated in accordance with the passport.

Field " Place of Birth". The place of birth is indicated in accordance with the passport.

Field " Citizenship country code". The country code is indicated. Citizens of Russia indicate the code "643".

Field " Document type code". The code of the type of document proving the identity of an individual is indicated. If the indicated document is a passport of a Russian citizen, the code " 21 10 «, « 07 » if military ID and « 03

Field " Series and number". The details (series and number) of the identity document are indicated, the sign “N” is not affixed, the series and number of the document are separated by the sign “” (“space”).

Field " Issued by". The name of the authority that issued the identity document is indicated.

Field " date of issue". The date of issue of the identity document is indicated.

Fields " Address of residence in the Russian Federation". The full address of the place of residence of an individual in the territory of the Russian Federation is indicated on the basis of a document proving his identity, or another document confirming the address of the place of residence. If any element of the address is missing, you must put a dash.

Section 1. Summary data on the obligations of the payer of insurance premiums

Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the data of the payer making payments and other remuneration to individuals, reflecting the CCC, to which the amounts of insurance premiums calculated for the settlement (reporting) period are to be credited, or reimbursed from budget calculated for the settlement (reporting) period.

String "010". You can find out the OKTMO code using.

String "020". The corresponding CCC is indicated, to which insurance premiums for compulsory pension insurance are credited.

String "030". The amount of insurance premiums for compulsory pension insurance payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "031 - 033". The amounts of insurance premiums for compulsory pension insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the CCC specified in line 020, are indicated.

String "040"

String "050". The amount of insurance premiums for compulsory health insurance payable to the budget for the settlement (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines "051 - 053". The amounts of insurance premiums for compulsory health insurance calculated for payment to the budget for the last three months of the settlement (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the CCC indicated in line 080.

String "060". The CBC is indicated, to which insurance premiums for mandatory pension insurance at additional rates are credited.

Note: if it is necessary to indicate several CSCs, the required number of sheets of section 1 of the calculation is filled in with the completed indicators in lines 060 - 073.

String "070". The amount of insurance premiums for mandatory pension insurance at additional rates, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "071 - 073". The amounts of insurance premiums for compulsory pension insurance at additional rates calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the line “060 BCC”, are indicated.

String "080". The CSC is indicated, to which insurance premiums for additional social security are credited.

Note: if multiple codes are required budget classification the required number of sheets of section 1 of the calculation is filled in with the completed indicators in lines "080 - 093".

String "090". The amount of insurance premiums for additional social security to be paid to the budget for the settlement (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines "091 - 093". The amounts of insurance premiums for additional social security calculated for payment to the budget for the last three months of the settlement (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

String "100". The CBC is indicated, to which insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are credited.

String "110". The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines "111 - 113". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the 100 CBC indicated in line, are indicated.

String "120". The amount of the excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation is indicated.

Lines "121 - 123". The amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the last three months of the settlement (reporting) period are indicated.

Note: line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 must not be filled in at the same time.

Appendix No. 1. Calculation of the amounts of insurance premiums for mandatory pension and medical insurance to section 1 of the calculation

Appendix No. 1 to section 1 of the calculation consists of the following subsections:

Subsection 1.1. Calculation of insurance premiums for compulsory pension insurance.
Subsection 1.2. Calculation of insurance premiums for compulsory health insurance.
Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation.
Subsection 1.4. Calculation of the amounts of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Note: subsections 1.1 and 1.2 are filled in by all payers making payments and other remuneration to individuals insured in the system of compulsory pension and medical insurance. Subsections 1.3 and 1.4 are filled in by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.

When filling in line 001 of Appendix No. 1, the tariff code is indicated (see Payer Tariff Codes). If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many annexes N 1 to section 1 (or only individual subsections of application N 1 to section 1) as many tariffs were applied during the billing (reporting) period .

note that the payer's tariff codes "21" - "29" are not used to fill in line 001 of Appendix No. 1.

Subsection 1.1. Calculation of the amount of insurance premiums for compulsory pension insurance "

In lines 010 - 062, the amounts of insurance premiums for compulsory pension insurance are calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured in the system of compulsory pension insurance.

Line "010". The total number of insured persons in the mandatory pension insurance system is indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "020". The number of individuals from payments and other remuneration to which insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the settlement (reporting) period, respectively.

String "021". The number of individuals from line 020, whose payments and other remunerations have exceeded the maximum value of the base for calculating insurance premiums for compulsory pension insurance, established by the Government of the Russian Federation in accordance with clauses 3-6 of Article 421 of the Tax Code of the Russian Federation since the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030"

String "040". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts actually made and documented confirmed expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with paragraph 8 of Article 421 Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third months of the last three months of the settlement (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051". The base for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation in amounts exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "061". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the base for calculating insurance premiums for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Art. 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "062". The amounts of calculated insurance premiums for compulsory pension insurance are indicated from the base for calculating insurance premiums for compulsory pension insurance in amounts exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance

On lines 010 - 060, the amount of insurance premiums for compulsory medical insurance is calculated based on the amounts of payments and other remuneration made in favor of individuals who are insured persons in the compulsory medical insurance system.

String "010". The total number of insured persons for compulsory health insurance is indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "020". The number of individuals from payments and other remunerations to which insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.2 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months from the last three months of the settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations specified in paragraphs 1 and 2 of Article 420 of the Code are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period. ) period, respectively.

String "040". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory health insurance is indicated, calculated in accordance with paragraphs 1 and 2 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory health insurance are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Subsection 1.3. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation

Subsection 1.3 consists of the following subsections:

Subsection 1.3.1. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation.
Subsection 1.3.2. Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

In field 001 subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums at the additional tariff of the subsection:

"1" - in accordance with clause 1 of article 428 of the Tax Code of the Russian Federation.
"2" - in accordance with clause 2 of article 428 of the Tax Code of the Russian Federation.

If during the settlement (reporting) period both the grounds for paying insurance premiums at an additional rate for certain categories of payers of insurance premiums in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation, and the grounds for paying insurance premiums at an additional rate for certain categories of payers of insurance premiums in accordance with paragraph 2 of Article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

In lines "010 - 050" subsection 1.3.1 calculates the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remuneration made in favor of individuals who are insured persons in the compulsory pension insurance system.

Line "010" subsection 1.3.1. The number of individuals from whose payments and other remunerations insurance premiums for mandatory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing ( reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "040" subsection 1.3.1. The base for calculating insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "050" subsection 1.3.1. The amounts of calculated insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third months of the last three months of the settlement (reporting) period, respectively.

Lines 010 - 050 of subsection 1.3.2 calculate the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 3 of article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remuneration made in favor of individuals who are insured persons in the compulsory pension insurance system.

In field 001 subsection 1.3.2 indicates the code of the calculation basis for the application of clause 3 of article 428 of the Tax Code of the Russian Federation:

"1" - in relation to payments and other remuneration in favor of individuals employed in relevant types works specified in clause 1 of part 1 of article 30 of the law of December 28, 2013 N 400-FZ.
"2" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 2 - 18 of part 1 of article 30 of the law of December 28, 2013 N 400-FZ "On insurance pensions".

In field 002 subsection 1.3.2 indicates the basis code for filling out the subsection “Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in clause 3 of article 428 of the Tax Code of the Russian Federation”:

"1" - in the presence of the results of a special assessment of working conditions.
"2" - if there are results of certification of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of article 15 of the law of December 28, 2013 N 421-FZ.
"3" - if there are results of a special assessment of working conditions and the results of attestation of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of article 15 of the law of December 28, 2013 N 421-FZ.

In field 003 subsection 1.3.2 indicates the code of the class of working conditions:

"1" - dangerous, subclass of working conditions 4.
"2" - harmful, subclass of working conditions 3.4.
"3" - harmful, subclass of working conditions 3.3.
"4" - harmful, subclass of working conditions 3.2.
"5" - harmful, subclass of working conditions 3.1.

If during the settlement (reporting) period more than one basis for paying insurance premiums at an additional rate was applied for certain categories of payers of insurance premiums, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then the calculation includes as many pages subsection 1.3.2 of Appendix 1, how many grounds were applied during the settlement (reporting) period.

String "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals whose payments and other remunerations are used to calculate insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons indicated in paragraph 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income, received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses , which cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation in relation to the persons specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period , as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

Subsection No. 1.4. Calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations

In field 001 the code of the basis for calculating insurance premiums for additional social security is indicated:

"1" - calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft.
"2" - calculation of the amounts of insurance premiums for additional social security of certain categories of employees of coal industry organizations.

Note: if more than one basis for paying insurance premiums for additional social security was applied during the settlement (reporting) period, then as many subsections 1.4 are included in the calculation as the bases were applied during the settlement (reporting) period.

On lines 010 - 050, the amounts of insurance premiums for additional social security are calculated in accordance with Article 429 of the Tax Code of the Russian Federation, based on the amounts of payments and other remuneration made in favor of individuals in accordance with the basis code for calculating insurance premiums for additional social security specified in field "001".

String "010". The number of individuals from payments and other remuneration to which insurance premiums for additional social security are calculated, established by Article 429 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in respect of the persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of an exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with paragraph 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Code in respect of persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "040". The base for calculating insurance premiums for additional social security in respect of persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "050". The amounts of calculated insurance premiums for additional social security in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Appendix No. 2. Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood "to section 1 of the calculation

In field 001 Appendix N 2 indicates the sign of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the insured person.
"2" - a credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the payer.

On lines 010 - 070, the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are calculated based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory social insurance.

String "010". The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "020". The amounts of payments and other remunerations named in paragraphs 1 and 2 of Article 420 of the Tax Code of the Russian Federation are indicated, on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months settlement (reporting) period, respectively.

String "030". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with paragraph 8 of article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated in an amount exceeding the value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, established by paragraph 3 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "050". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "051". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities, to individuals who, in accordance with the law of 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are admitted to its implementation, and paying single tax on imputed income for certain types of activities specified in subparagraph 6 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months settlement (reporting) period, respectively.

String "052". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships, specified in subparagraph 4 of paragraph 1 Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "053". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code RF, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "054". The base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is indicated in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of Member States of the Eurasian Economic Union (hereinafter referred to as the EAEU), from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

String "060". The amounts of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "070". Amounts are indicated expenses incurred of the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "080". The amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

String "090". The amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the budget, or the amount of excess of the costs incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance premiums are indicated for this type of insurance with an indication of the relevant attribute, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

The value of the attribute specified in line 090 takes the following values:

"1" - if the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget, is indicated.
"2" - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated.

Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation "to section 1 of the calculation

Appendix No. 3 reflects the expenses incurred by the payer of insurance premiums for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood.

In column 1 reflects the number of cases (number of recipients for lines 060, 061, 062) of payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period, with the exception of lines 040, 050.

In column 2 on lines 010 - 031, 070 the number of paid days is indicated; in lines 060 - 062 - the number of payments made; in lines 040, 050, 090 - the number of benefits paid.

In column 3 the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are reflected on an accrual basis from the beginning of the billing period.

In column 4 the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are reflected on an accrual basis from the beginning of the billing period, made at the expense of funds financed from the federal budget: in excess of the established norms for persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment of additional days off for caring for disabled children, as well as additional expenses for the payment of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, in accordance with Part 4 of Article.3 of the Law of December 29, 2006 N 255-FZ.

String "010". The expenses incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily residing in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "011". The expenses incurred by the payer for the payment of benefits for temporary disability to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, including benefits paid in favor of working insured persons who are citizens of the Member States EAEU, and the number of cases of granting temporary disability benefits (excluding the costs of paying temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of granting temporary disability benefits.

String "020". The expenses incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of granting temporary disability benefits are indicated.

Line "021". The expenses incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for temporary disability to foreign citizens working part-time and stateless persons temporarily staying In Russian federation.

String "030". The expenses incurred by the payer for the payment of benefits for pregnancy and childbirth, made at the expense of the funds of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "031". The expenses incurred by the payer for the payment of pregnancy and childbirth benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood, and the number of cases of granting benefits for pregnancy and childbirth are indicated.

String "040". The expenses incurred by the payer for the payment of a one-time allowance to women registered with medical organizations in the early stages of pregnancy are indicated.

String "050". The expenses incurred by the payer for the payment of a lump-sum allowance at the birth of a child are indicated.

String "060". The costs incurred by the payer for the payment are indicated monthly benefits for child care, reflecting the number of recipients.

String "061". The expenses incurred by the payer for the payment of monthly benefits for the care of the first child are indicated, reflecting the number of recipients.

String "062". The expenses incurred by the payer for the payment of monthly allowances for the care of the second and subsequent children are indicated, reflecting the number of recipients.

String "070". The expenses incurred by the payer for paying additional days off to care for disabled children are indicated.

String "080". The expenses incurred by the payer for the payment of insurance premiums to state non-budgetary funds, calculated from the payment of additional days off to care for disabled children, are indicated.

String "090". The costs incurred by the payer for the payment are indicated social benefit for burial or reimbursement of the cost of a guaranteed list of burial services.

String "100". The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.

String "110". The amount of accrued and unpaid benefits is indicated, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

Annex No. 4. Payments made from funds financed from the federal budget "to section 1 of the calculation

Appendix No. 4 reflects the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who used the right to receive additional days off to care for disabled children.

In column 3 on lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260, the number of paid days is indicated; in lines 040 - 060, 100 - 120, 180 - 200, 270 - 290 the number of payments of benefits in the billing period in excess of the amount established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off for caring for disabled children.

In column 4 lines 100 - 290 reflect the amount of the payer's expenses for the payment of benefits; on line 300 - the amount of payment by the payer of additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off for caring for disabled children.

Line "010 - 060". Information is provided on payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the disaster at the Chernobyl nuclear power plant.

Lines "070 - 120". Information is provided on payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens injured as a result of an accident at the Mayak production association.

Lines "130, 140". Information is provided on payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site.

Lines "150 - 200". Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as to persons who received or suffered radiation sickness or became disabled due to radiation accidents, except for the Chernobyl nuclear power plant.

Lines "210 - 230". Provides information about additional payments benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with part 4 of article 3 of the law dated December 29, 2006 N 255-FZ.

Lines "240 - 310". The final information is indicated on the payer's expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood in an amount in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Annex No. 5. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 3, clause 1, article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 5 is filled in by organizations operating in the field information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and industrial special economic zone) and applying insurance premium rates established by paragraphs. 1 clause 2 of article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill in columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill in only column 3 (lines 010 - 040 and line 050). Column 2 is not filled in by newly created organizations.

Line "010". The average number of employees for the billing (reporting) period is indicated in column 3 (the average number of employees based on the results of the 9 months preceding the current billing period - in column 2), determined in the manner established by Rosstat.

String "020". Columns 2 and 3 indicate the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of the 9 months preceding the current billing period and on the results of the current billing (reporting) period, respectively.

String "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs following the results of 9 months preceding the current billing period and following the results of the current settlement (reporting) period, respectively.

String "040". It is calculated as the ratio of the values of rows 030 and 020, multiplied by 100.

String "050". The date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register sent by the authorized federal agency executive branch in accordance with clause 9 of the Regulation on state accreditation of organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation of November 6, 2007 N 758.

Appendix No. 6. Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in clause 5, clause 1, article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 6 is filled out by organizations and individual entrepreneurs using the simplified tax system, as well as combining UTII and the simplified tax system, or the simplified tax system and the PSN, the main type of economic activity, classified in accordance with OKVED, is named in clause 5, clause 1, article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

String "060". The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period.

String "070". The amount of income from the sale of products and (or) services rendered for the main type of economic activity, determined for the purpose of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.

String "080". The share of income determined for the purpose of applying clause 6 of article 427 of the Tax Code of the Russian Federation is indicated. The value of the indicator is calculated as the ratio of the values of rows 070 and 060, multiplied by 100.

Appendix No. 7. Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers specified in clause 7, clause 1, article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 7 is filled out by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) and applying the rates of insurance premiums established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill in lines 010 - 050 columns 1 when submitting a calculation for each reporting period, lines 010 - 050 columns 2 when submitting the calculation for the billing period.

String "010". The total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in clause 7 of Article 427 of the Tax Code of the Russian Federation.

String "020". The amount of income in the form of targeted income for the maintenance of non-profit organizations and their conduct of statutory activities, named in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, is indicated.

String "030". The amount of income in the form of grants received for the implementation of activities named in paragraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, is indicated.

String "040". The amount of income from the implementation of the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six, paragraph 5, paragraph 1, article 427 of the Tax Code of the Russian Federation is indicated.

String "050". The share of income is indicated, determined for the purposes of applying clause 7 of article 427 of the Tax Code of the Russian Federation, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.

Appendix No. 8. Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled out by IP on PSN and applying the rates of insurance premiums established by subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of IP performing types entrepreneurial activity, specified in paragraphs 19, 45 - 48, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation.

Note: the number of completed lines 020 - 060 must correspond to the number of patents received by IP during the settlement (reporting) period.

String "020". The number of the patent issued to the individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the patent taxation system is indicated.

String "030". The OKVED included in the application for a patent is indicated.

String "040". The date of commencement of the patent issued by the IP by the tax authority at the place of its registration as a taxpayer applying PSN is indicated.

Line 050. The expiration date of the patent issued by the IP is indicated.

String "060". Columns 1 - 5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

String "010". Columns 1 - 5 indicate the total amount of payments and other remunerations accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs. 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Note: if there are several completed sheets of application 8, line 010 is filled in only on the first of them.

Annex No. 9. Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 9 is filled in by payers who have concluded labor contracts and accrue payments and other remunerations with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).

Note: the number of completed lines 020 - 080 must correspond to the number of individuals - foreign citizens or stateless persons, in whose favor payments and other remunerations were accrued. Persons who are citizens of the EAEU member states are not indicated.

In lines 020 - 070, information corresponding to a foreign citizen or stateless person is indicated:

surname foreign citizen or stateless persons.
the name of a foreign citizen or stateless person.
patronymic of a foreign citizen or stateless person.
TIN of a foreign citizen or stateless person (if any).
SNILS (if available).
Citizenship (if any). In the absence of citizenship, the code "999" is indicated.

String "080". Columns 1 - 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the settlement (reporting) period from the beginning of the settlement period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

String "010". Columns 1 - 5 indicate the total amount of payments and other remunerations accrued by payers who have concluded labor contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), in their favor.

Note: if there are several filled sheets, line 010 is filled only on the first of them.

Appendix No. 10 detachment (included in the federal or regional register of youth and children's associations using state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled out by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in vocational educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support), to which the payer has accrued payments under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

String "020". A unique number is indicated (in order, assigned by the payer when filling out the calculation, starting from "001") of an individual studying in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student team (included in the federal or regional register youth and children's associations that enjoy state support).

Lines "030 - 050". The surname, name, patronymic of the student are indicated.

Lines "060 and 070". The date and number of the document confirming the student's membership in the student team is indicated.

Lines "080 and 090". The date and number of the document confirming full-time education during the period of such membership is indicated.

Lines 100. Columns 1 - 5 for each individual student shall indicate the amount of payments and other remuneration accrued on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing ( reporting) period, respectively.

String "010". Columns 1 - 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

If there are several completed sheets, line 010 is filled in only on the first of them.

String "110". The unique number of the individual, reflected in line 020, is indicated.

String "120". The name of the youth or children's association enjoying state support is indicated.

String "130". The date of entry in the register is indicated, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support.

String "140". The number of the entry in the register is indicated, which is maintained by the federal executive body that performs the functions of implementing the state youth policy in relation to a youth or children's association that enjoys state support.

Section 2. Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households "calculation

Section 2 is filled in by the heads of the KFH.

String "010". The code is indicated in accordance with OKTMO. When filling in line 010, the code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which the payer pays insurance premiums, is indicated.

String "020". The CBC is indicated, to which insurance premiums for compulsory pension insurance are credited.

String "030". The amount of insurance premiums for mandatory pension insurance payable to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

String "040". The CBC is indicated, to which insurance premiums for compulsory health insurance are credited.

String "050". The amount of insurance premiums for compulsory health insurance payable to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Appendix No. 1. Calculation of the amount of insurance premiums payable for the head and members of a peasant (farm) economy to section 2 of the calculation

Lines "010 - 090" is filled out for each member of the peasant farm, including the head of the peasant farm, for each period (within the billing year) during which an individual was a member of a peasant (farm) economy.

Lines "010 - 030". The full name of the member of the peasant farm is indicated, including the head of the peasant (farm) economy in accordance with identity documents.

String "040". The TIN of each member of the peasant farm, including him, is indicated in accordance with the certificate of registration of an individual with the tax authority (if any).

String "050". SNILS is indicated for each member of the peasant farm, including the head of the peasant (farm) economy, in accordance with the insurance certificate of compulsory pension insurance.

String "060". The year of birth of each member of the KFH, including its head, is indicated.

String "070". The date of entry (in the billing period) to the members of the KFH is indicated in accordance with the application.

String "080" The date of withdrawal (in the billing period) from the composition of the peasant farm is indicated in accordance with the application.

Note: if a member of the peasant farm was in a peasant (farm) economy during the entire billing period, then the start and end dates of the billing period for which the calculation is submitted are entered in lines 070 and 080, respectively.

String "090". Columns 1 - 2 reflect the amounts of insurance premiums payable to the budget for each member of the peasant farm, including its head, for compulsory pension insurance and compulsory medical insurance, respectively.

Section 3. Personalized information about the insured persons" calculation

Section 3 is completed for all insured persons for the last three months of the settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period under labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under copyright order agreements, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts are concluded.

Note: in personalized information about insured persons, in which there is no data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (settlement) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 at the initial presentation of information for the settlement (reporting) period, “0—” is entered, in the updated calculation for the corresponding settlement (reporting) period, the number of the adjustment is indicated (for example, “1—”, “2—”, and so on).

Field 020 filled in in accordance with the codes that determine the settlement (reporting) period:

"21" - for 1 quarter.
"31" - for half a year.
"33" - for 9 months.
"34" - at the end of the year.
"51" - for 1 quarter in case of reorganization (liquidation) of the organization.
"52" - for half a year during the reorganization (liquidation) of the organization.
"53" - for 9 months in case of reorganization (liquidation) of the organization.
"90" - per year in case of reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the field "Settlement (reporting period (code)" of the title page of the calculation.

Field "030". The year for the settlement (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the field "Calendar year" of the title page of the calculation.

Field "040". The serial number of the information is indicated.

Field "050". The date of submission of information to the tax authority is indicated.

Subsection 3.1 indicates the personal data of an individual - the recipient of income.

String "060". The TIN of the individual is indicated.

String "070". The SNILS of the insured person is indicated.

String "080". The full name of the individual is indicated in accordance with the identity document.

String "090". The full name of the individual is indicated in accordance with the identity document.

String "100". The middle name of the individual is indicated in full in accordance with the identity document.

String "110". The date of birth of an individual is indicated in accordance with the document proving his identity.

String "120". The numerical code of the country of which the individual is a citizen is indicated. The country code is indicated according to OKSM.

Note: if an individual has no citizenship, line 120 indicates the code of the country that issued the document proving his identity.

String "130". The numeric code of the gender of the individual is indicated:

"1" - male.
"2" - female.

String "140". The code of the document proving the identity of the individual is indicated. If the indicated document is a passport of a Russian citizen, the code " 21 ", a foreign citizen -" 10 «, « 07 » if military ID and « 03 » if the birth certificate.

String "150". The details of the document proving the identity of the individual (series and number of the document) are indicated. The sign "N" is not put down, the series and number of the document are separated by the sign "" ("space").

Lines "160 - 180". The sign of the insured person in the system of compulsory pension, medical and social insurance is indicated, respectively:

"1" - is the insured person.
"2" - is not an insured person.

Subsection 3.2 contains information on the amounts of payments and other remunerations accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remuneration to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums, all indicators of the form, both adjustable and not requiring adjustment, are filled in the corrective form.

Subsection 3.2.1 does not take into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amounts of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns 190 indicate the serial number of the month in the calendar year (“01”, “02”, “03”, and so on) for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

Columns "200". The category code of the insured person is indicated (See Category codes of the insured person) for the first, second and third months of the last three months of the settlement (reporting) period, respectively. This code is filled in with capital letters of the Russian alphabet.

Columns "210". The amount of payments and other remuneration accrued by the payer in favor of an individual is indicated for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and category code of the insured person.

Columns "220". The base for calculating insurance premiums for compulsory pension insurance is indicated in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the settlement (reporting) period, respectively, separately for each month and category code of the insured person.

Columns "230". The amounts of payments and other remuneration accrued in favor of an individual under civil law contracts for the first, second and third months of the last three months of the settlement (reporting) period are indicated, respectively, separately for each month and category code of the insured person.

Columns "240". The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual is indicated in amounts not exceeding for each insured person the maximum amount of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual, separately for each month and category code of the insured person.

String "250". The total amount of payments and other remuneration accrued by the payer in favor of an individual for the last three months of the settlement (reporting) period is indicated, the base for calculating insurance premiums for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums , established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual for the last three months of the settlement (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums are charged, as well as the amounts of insurance premiums accrued by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns "260". The serial number of the month in the calendar year (“01”, “02”, “03”, and so on) is indicated for the first, second and third months of the last three months of the settlement (reporting) period, respectively.

Columns "270". The tariff code applied by the payer to payments and other remuneration in favor of an individual, subject to insurance premiums for mandatory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation (See Payer Tariff Codes), for the first, second and third month of the last three months of the settlement (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance premiums for mandatory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, on which insurance premiums are charged for the first, second and third month of the last three months of the calculated ( reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of payers of insurance premiums.

Columns "290". The amount of insurance premiums is indicated at additional rates established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third months of the last three months of the settlement (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of payers of insurance premiums.

String "300". The total amount of payments and other remunerations accrued by the payer in favor of an individual, on which insurance premiums for mandatory pension insurance at additional rates are charged for the last three months of the billing (reporting) period, as well as the amount of insurance premiums for mandatory pension insurance at additional rates, calculated by the payer of insurance premiums in favor of an individual, for the last three months of the settlement (reporting) period.

Payer Fare Codes

The code	Full name
01	Payers of insurance premiums who are on common system taxation and applying the basic rate of insurance premiums
02	Payers of insurance premiums that are on a simplified taxation system and apply the basic rate of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic rate of insurance premiums
04	Payers of insurance premiums are business companies and business partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets ( know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education, which are budget institutions, autonomous institutions
05	Payers of insurance premiums that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone, as well as payers of insurance premiums that have concluded agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster
06	Payers of insurance premiums carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial production zone)
07	Payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a crew member
08	Payers of insurance premiums using the simplified taxation system and whose main type of economic activity is specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation
09	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and having a license for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with the law of November 21, 2011 N 323-FZ
10	Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare , culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional)
11	Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
12	Payers of insurance premiums - individual entrepreneurs who apply the PSN in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraphs 19, 45 - 47 of paragraphs. 2 article 346.43 of the Tax Code of the Russian Federation
13	Payers of insurance premiums who have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the law of September 28, 2010 N 244-FZ
14	Payers of insurance premiums who have received the status of a participant in a free economic zone in accordance with the law of November 29, 2014 N 377-FZ
15	Payers of insurance premiums who have received the status of a resident of the territory of rapid socio-economic development in accordance with the law of December 29, 2014 N 473-FZ
16	Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of article 428 of the Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 2 of Article 428 of the Tax Code of the Russian Federation
23	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4
24	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
25	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
26	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
27	Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
28	Payers of insurance premiums paying insurance premiums for additional social security specified in clause 1 of article 429 of the Tax Code of the Russian Federation
29	Payers of insurance premiums paying insurance premiums for additional social security specified in clause 2 of article 429 of the Tax Code of the Russian Federation

Penalty for failure to pay insurance premiums

Per late delivery The following penalties apply to insurance premiums:

if insurance premiums were paid on time - 1,000 rubles.
if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero insurance premiums

The calculation of insurance premiums must be submitted by individual entrepreneurs or organizations that have at least one employee in the state. Therefore, individual entrepreneurs without employees do not pass this calculation.

Note: regarding the need to submit the calculation by organizations and individual entrepreneurs that actually do not conduct activities and do not make payments to employees of the Ministry of Finance, in Letter N 03-15-07 / 17273 dated March 24, 2017, expressly indicated that these employers obliged submit to the tax authority at the place of registration a calculation with zero indicators.

The above letter does not say which sheets must be filled out when submitting a zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation for insurance premiums should be included.

The main change in 2017 is that the contributions of the PFR, MHIF and FSS are transferred under the administration of the Federal Tax Service (and they must be paid according to the new CCC to the Tax Office). In addition to contributions from the FSS NS.

Where to apply	What reporting	Submission deadline
since 2017
IFTS	Unified social insurance fee (ESS) (except for FSS contributions for injuries)	Quarterly no later than the 30th of the following month: I sq. - May 2, 2017; II quarter. - July 31, 2017; III quarter. - October 30, 2017; IV quarter. - January 30, 2018
FIU	SZV-M	Monthly, within 15 days (was 10 days) after the end of the month
FIU	Report on insurance experience SZV-experience	Annually no later than March 1 of the following year (until March 1, 2018)
FIU	SZV-ISH	Submission deadline not yet confirmed
FSS	(FSS NS and PZ) Calculation of contributions for injuries	Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month
for 2016
FIU	RSV-1	Not later than February 15, 2017 paper, until February 20 - electronic payment
FSS	4-FSS	Until January 20, 2017 - paper, until January 25 - electronic report

As we can see from the table: it has not become easier for anyone, the reports have only increased.

It is possible to set off contributions against future payments only within the framework of one contribution (clause 1.1 of article 78 of the Tax Code of the Russian Federation). Those. contributions for injuries cannot be credited in the contributions of the FSS, or the PFR in the FFOMS.

You can generate a zero simplified tax system and send it to the IFTS online with. And you can do it absolutely free.

minimum wage

IP payment to the FIU

From January 1, 2017, you need to pay a contribution to the FIU according to the new CCC and to the IFTS.

Also, since 2017, if reporting is late, no penalty in the form of a maximum payment will be charged (154,851.84 rubles in 2016).

Contributions to the PFR: (7500 * 26% * 12) \u003d 23400 rubles.

Contributions to the FFOMS: (7500 * 5.1% * 12) = 4590 rubles.

The total insurance premium for IP in 2017 will be: 27,990 rubles.

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 27,990 rubles (pay before December 25). With income from 300,000 rubles (cumulative for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the Pension Fund) . Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Calculator for incomplete period.

Since 2017, insurance premiums have been transferred to the Federal Tax Service of Russia. This means that since 2017, employers and entrepreneurs have been paying insurance premiums and submitting contributions to the Federal Tax Service of Russia. Let's try with experts to help accountants understand the innovations regarding reporting on insurance premiums since 2017, due dates, deadlines for paying insurance premiums and penalties.

Is there a new chapter in the Tax Code?

Yes. In connection with the adoption of the Federal Law dated “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer tax authorities authority to administer insurance premiums for mandatory pension, social and medical insurance» The Federal Tax Service of Russia is entrusted with the functions of administering insurance premiums.

And what about reports and contributions for the past tax period?

Companies must submit their financial statements for 2016 in accordance with the forms that are currently in force and within the same time frame. And the first report on contributions to the Federal Tax Service is to be submitted for the 1st quarter of 2017.

Refined calculations for periods up to January 1, 2017 will also be accepted by funds in the old forms. And the updated calculations for the period, starting from the 1st quarter of the next year, will have to be submitted to the tax office.

As for the payment of contributions, the overpayment as of January 1, 2017 will be returned by more funds, and the tax inspectorates will collect the arrears on this date. Arrears, including penalties and fines, as of January 1, which cannot be withheld, the tax authorities recognize as hopeless and write off (). Please note that December contributions will need to be paid in January to the tax office for the new CBC. is registered with the Ministry of Justice. Codes for different funds will be different. Entrepreneurs are required to transfer fixed contributions for 2016 no later than January 9, 2017. The deadline is moved from December 31 due to holidays. If you transfer the last payment for 2016 before January 1, 2017, then the money must be sent to the old bank details for contributions to the funds. After January 1, nothing can be sent to these codes, the bank will not accept the payment. Even if the money is gone, the payment will fall into the unexplained, and they can only be returned.

And what about the reporting since January 2017? Will it get smaller?

Despite the fact that the old forms for contributions 4-FSS and RSV-1 will be canceled, reporting on insurance premiums in 2017 will not decrease. Since 2017, a new calculation has been introduced for insurance contributions to the tax

This is a quarterly report on accrued and paid contributions to the PFR, FFOMS and FSS (Article 423 of the Tax Code of the Russian Federation). It must be submitted to the tax office at the place of registration. The composition of the indicators identifying the employee and the employer has been updated in the new calculation, as well as redundant and duplicate indicators have been reduced. The report on insurance premiums in 2017 will have to be submitted to the tax office once a quarter - no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). There will be no separate deadlines for reports on paper and in electronic form. True, as now, with an average headcount of 25 people or less, it will be possible to present the calculation on paper, and with a headcount of more than 25 people - only through electronic document management (clause 10, article 431 of the Tax Code of the Russian Federation).

In the new year, the rate on insurance premiums will be maintained and will be 30%. Reduced and additional rates will also remain unchanged. For the FSS in 2017, there will be a limit of 755 thousand rubles. Within this amount, contributions are charged at a rate of 2.9%, and in excess they are not paid. For the PFR, the limit in 2017 will be 876 thousand rubles. Within this amount, contributions are charged to the employee at the rate of 22%, and in excess - at the rate of 10%. Limit bases will be reviewed annually.

The term for paying insurance premiums will remain the same. As now, they will have to be transferred no later than the 15th day of the month following the month for which they are accrued. It will be necessary to transfer contributions to the tax office in which the company is registered or at the location of separate divisions that accrue payments in favor of employees, or at the place of residence of the individual making payments.

Will reporting on insurance premiums to the Pension Fund disappear?

No, it won't disappear. The FIU will remain in charge of assigning and paying pensions. That is, the tax authorities will control the reliability of information about earnings, and the employees of the PFR will control the accuracy of information about experience.

Companies will submit two calculations to the Pension Fund: Form SZV-M (monthly information about insured persons) and a new report on the length of service of each employee of the company, on the remuneration of which insurance premiums are accrued. The SZV-M form will remain. Its companies and individual entrepreneurs will have to pass in the same order as now. Only the deadlines for submitting information will be shifted - no later than the 15th day of the month following the reporting one, and not until the 10th, as it is now (clause 2.2, article 11 of the Federal Law of 04/01/1996 No. 27 FZ). A report to the FIU on the length of service of employees should become annual and must be submitted no later than March 1 of the year following the reporting year (subparagraph 10, paragraph 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ).

And reporting on insurance premiums to the FSS?

Also no. The FSS will remain responsible for the administration of contributions for insurance against accidents and injuries. The Fund will continue to check whether contributions are correctly calculated and listed, whether benefits are paid correctly. The payment of benefits is also for the FSS. Companies will submit to the FSS a new form 4-FSS 2017. The FSS form and the procedure for filling it out were approved by order of the FSS dated September 26, 2016 No. 381 (registered with the Ministry of Justice on October 14, No. 44045). The new form will have to be submitted starting with the reporting for the 1st quarter of 2017.

And what are the penalties for insurance premiums in 2017?

Inspectors will be penalized for violation of the deadline for submitting the calculation according to the Tax Code of the Russian Federation. For example, for late submission of a new calculation, the tax authorities will be fined 5% of the unpaid amount for each month. The maximum is 30% of this amount. The minimum fine will be 1000 rubles (). For non-delivery of documents on contributions, the tax authorities will be able to fine 200 rubles for each document that is missing (). The tax authorities will have the right to block a bank account for late payment. Now the article refers only to the declaration, but it is likely that the provisions of the article will also apply to the new calculation of insurance premiums from 2017. Non-payment of insurance premiums, gross violation of the rules for accounting for income and expenses, if they led to an underestimation of the base for calculating contributions, threaten with a fine of 20% of the unpaid amount (,). For deliberate understatement of the contribution base or other illegal actions, from January 1, 2017, the fine will be 40% of the unpaid contribution amount. There will also be penalties for late submission of reports to the funds. So, for a delay in submitting a new calculation to the FIU with information about the length of service, the fund will fine 500 rubles for each employee who must be indicated in the calculation.

What about insurance premium checks in 2017?

From 2017, tax authorities will check the correctness of the calculation and payment of insurance premiums according to the rules of tax audits. Accordingly, at the on-site audit, the tax authorities will immediately check both taxes and contributions. Therefore, companies with significant discrepancies in the bases for personal income tax and insurance premiums will fall into the risk zone. Moreover, the tax authorities will be able to check the contributions for the periods until January 1, 2017 and up to 2014, since the verification period covers three years. The FSS will go on field audits together with the tax authorities - to check the payment of temporary disability benefits, while the tax authorities will check the payment of insurance premiums to the FSS.