The procedure for submitting calculations for insurance premiums. Calculation of insurance premiums: reporting deadlines Examples of filling out insurance premiums for 9 months

Payments for insurance premiums for the 2nd quarter of 2019 are submitted using the old form, but taking into account new clarifications from officials. The deadline is July 30. To avoid mistakes, download the form and a ready-made sample for calculating insurance premiums for free in the article.

Officials counted the sheets in the zero reporting on contributions:

Calculation of insurance premiums for the 2nd quarter of 2019 or ERSV must be submitted by all employers who pay income to employees (salaries, bonuses, payments under contracts and work, etc.). A single calculation of contributions is made on an accrual basis from the beginning of the year.

In addition, the Federal Tax Service has issued a number of letters on how to reflect information about employees, daily allowances, and payments to newcomers. Any mistake can result in a fine.

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The easiest way to submit a report the first time is to connect to the GlavAccountant 24/7 Program. The program makes reports on employees automatically. There is no need to manually create anything.

Calculation form for insurance premiums for the 2nd quarter of 2019

For the 2nd quarter of 2019, the calculation of contributions must be submitted using the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The same order approved the electronic format.

The calculation form consists of 24 sheets. It contains information about all contributions, except for injuries. Before sending the ERSV to the tax office, check payments from section 1 with income in 6-NDFL. During a desk inspection, inspectors will do the same. Discrepancies in calculations are possible only in two cases. The editors spoke about them in the article “”.

Should I submit a zero ERSV for the first half of the year in 2019?

Officials believe that the code does not exempt the company from submitting zero settlements. This applies even to those companies that do not operate. The Federal Tax Service has listed a minimum set of sheets that all organizations are required to submit to the tax office: the title page, sections 1 and 3, subsections 1.1 and 1.2, as well as Appendix 2 to section 1. Subsection 3.2 does not need to be filled out.

Companies submit insurance premium payments quarterly. Even if in some of the quarters they had no employees and did not pay dues for them...

Sample of filling out the calculation of insurance premiums for the 2nd quarter of 2019

In the calculation of insurance premiums there is a title page and three main sections. In turn, they consist of subsections and applications. Among these components of the report, there are those that are mandatory to fill out; the rest should be included in the report only if the company or individual entrepreneur has indicators for them.

Example of ERSV for the 2nd quarter of 2019

What sections to fill out in the ERSV for the 2nd quarter of 2019

Sample of filling out the title page

On the title page, leave the block “To be completed by a tax authority employee” blank. Fill in the remaining fields if there are indicators for them. Provide the TIN and KPP of the organization or its separate division, if it has been given the right to pay insurance premiums independently. On the title page also include the code of the period for which you are reporting and the year. For Q2 2019 the code will be 31.

In the “Submitted to the tax authority (code)” field, indicate the code of the tax office to which you are submitting the calculation. In the “Location (accounting)” field, enter the code, which depends on where you submit your reports. Check the table below.

Codes for the place of submission of calculations for insurance premiums

When filling out the title page of the single report on insurance premiums, also indicate the name of the organization, that is, its name. Provide the main OKVED code and the full name of the person who signed the ERSV. Place the date of signing next to it.

Section 1

In section 1 of the calculation, provide the BCC for the amounts for which payments were transferred. A sample form is below. The accounting program may add incorrect codes to section 1. This error is difficult to notice. After all, KBK consists of 20 characters.

For example, if you submit reports with incorrect codes, charges and payments in the inspection database will appear on different personal cards. Moreover, on the front card with the BCC for old deductions, the company will have an arrears, for which the inspectorate will automatically begin to charge penalties. And at the desired KBK there will be an overpayment. To correct the situation, you will have to submit a clarification with the correct BCC.

A special service from the Glavbukh System will help you find out the correct KBK. Take advantage now >>>

Watch the lecture about the dangerous pitfalls in calculating contributions at the Higher School of the Chief Accountant in the course “” in the program.”

Please also provide the total premiums for each type of insurance. After all, the company accrues them on an accrual basis from the beginning of the year, and in the same way they need to be shown in the new report form.

Example of filling out section 1

Appendix 1 to section 1 itself consists of subsections 1.1, 1.2, 1.3 and 1.4. Subsections 1.1 and 1.2 are mandatory; fill out the rest only if there are indicators - they relate to additional tariffs for pension payments.

In subsection 1.1, show the calculation of the base for compulsory pension insurance. On line 010, indicate the number of insured persons. On line 020 - the number of employees from whose income mandatory pension amounts were accrued. On line 021 - the number of those whose payments exceeded the limit for pension contributions.

On line 030, show payments to individuals. But do not reflect all amounts, but only those that are subject to taxation. For example. Payments under the lease agreement do not need to be included in line 030.

Line 040 should contain income that is exempt from taxation under Article 422 of the Tax Code of the Russian Federation. These are, for example, benefits and compensation.

Tips from the experts

Lyubov Kotova answers,

Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“Do not reflect payments for which you do not charge insurance premiums under paragraphs 4-7 of Article 420 of the Tax Code in line 030. For example, there is no need to show dividends and payments under lease agreements in the calculation.”

Sample of filling out subsection 1.1 of appendix 1 to section 1

Subsection 1.2 should be completed in the same manner, only for medical contributions. Some companies and individual entrepreneurs use a reduced tariff - 0 percent. This does not mean that the subsection need not be filled out. Still include employees in the number of insured persons and in the number of persons from whose payments you have accrued amounts to the FFOMS.

Tip for an accountant

A company that paid its fees on time, but submitted the bill late, will be fined 1,000 rubles. (Clause 1 of Article 119 of the Tax Code). At an accounting conference, your colleague asked for advice on how best to act if the contribution report is not accepted by the tax office due to personal data.

Sample of filling out subsection 1.2 of appendix 1 to section 1

Subsection 1.3 shows the calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate. This is relevant for certain categories of contribution payers from Article 428 of the Tax Code.

Filling out Appendix 2 to Section 1 of the calculation of contributions

Social contributions for temporary disability and in connection with maternity are reflected in Appendix 2 to Section 1 of the calculation. Set the sign right away:

• 1, if the company participates in the Social Insurance Fund pilot project for direct payments. Regions participating in the FSS pilot project for paying benefits directly >>> ;
• 2, if the company does not participate in the FSS experiment.

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. A positive result is contributions payable. Enter this amount in the appropriate column with the attribute code “1”. If the result according to the formula is negative, your expenses exceed the amount of insurance premiums. Reflect this amount with the attribute code “2”. Reflect the indicator without the minus sign.

Transfer the amounts in line 090 to section 1: with attribute code “1” - to lines 110-113, and with attribute code “2” - to lines 120-123.

Fragment of filling out Appendix 2 to Section 1

Do not include negative amounts of accrued contributions in your reports. The Pension Fund of the Russian Federation will not be able to reflect such data on the individual personal accounts of employees.

Often, company benefit costs exceed assessed contributions. Many companies reflect the difference on line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. But this is a mistake.

The tax authorities suggested how to fill out the form in this case. Specify line 090 attribute:

• “1” if the amount in line 090 is greater than or equal to 0;
• "2" if the amount is less than 0.

Companies often ignored these rules, officials said. In the calculations, they wrote negative contribution amounts with code 1. The inspectors ask that this error be corrected. Duplicate all the information from the primary report for clarification.

In line 090 of Appendix 2 to Section 1, enter the positive values ​​of the amounts with code 2. Check that lines 110-123 of Section 1 also contain positive numbers.

Filling out section 2 of the calculation of contributions

Section 2 is filled out by the heads of peasant (farm) farms (hereinafter referred to as peasant farms). The section contains data on contributions payable to the budget according to the heads of peasant farms.

In line 010, enter the OKTMO code. Take the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which you pay insurance premiums.

On lines 020 and 030, indicate the BCC for pension insurance contributions and the amount of pension contributions payable. On lines 040 and 050, provide the BCC for medical contributions and the amount of contributions to be paid. This is provided for in paragraphs 20.1-20.7 of the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Filling out section 3 of the calculation of insurance premiums for the 2nd quarter of 2019

In section 3 of the calculation in 2019, reflect the individual information of employees. For each employee, fill out a separate section 3. Show here:

• SNILS;
• FULL NAME.;
• date of birth;
• numeric country code of the employee;
• details of a passport or other identification document.

In lines 160, 170 and 180 - the sign of the insured person in the system of compulsory pension, medical and social insurance: “1” - is an insured person, “2” - is not an insured person.

If you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the attribute of the insured person in lines 170 and 180 as “1”. Despite the fact that the amounts are calculated at a zero rate, employees are insured in the social and health insurance system.

Example of filling out section 3

Some colleagues recalculated employee payments and contributions for previous quarters. For example, due to employee illness. The recalculated amounts should have been reflected in the update for these quarters. But accountants showed them in the current report. That is, in the period when the accruals were recalculated.

Because of this, section 3 of the report included negative figures for employees. The Pension Fund of the Russian Federation cannot post such information on the personal accounts of individuals, so tax authorities ask that the reporting be corrected.

Where and how to submit insurance premium calculations in 2019

For the 2nd quarter of 2019, the calculation is submitted to the Federal Tax Service at the company's registration address. There are special rules for separate units. If the manager has given the department the authority to independently pay employees salaries and other amounts, as well as transfer amounts from remunerations, then the report must be submitted to the place of registration of the department (clause 7 of Article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 9, 2017 No. BS- 4-11/4211).

You can submit reports to the Federal Tax Service in 2019 in one of two ways:

• only in electronic form via the Internet, if the average number of employees exceeds 25 people;
• on paper or electronically, if the company’s average headcount for the last year was 25 people or less.

The electronic calculation format was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Responsibility for errors in calculations

Tax officials accept the paper form and only then check whether everything is in order with the account. If there are errors in personal data or contributions for all sections 3 differ from the pension amounts from section 1, companies send a notification.

The organization has ten working days from the date when the tax authorities sent such a notification (clause 7 of Article 431 of the Tax Code of the Russian Federation) to correct errors. As a general rule, any letter is considered received six working days from the day it was sent by the tax authorities.

What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New calculation of contributions

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. Cm. " ".

Reporting and settlement periods according to the Tax Code of the Russian Federation

Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:

• the billing period is a calendar year;
• The reporting period is the first quarter, half year, nine months of the calendar year.

Period codes on the cover page of the calculation

The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill in all fields except the section “To be completed by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.

In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:

In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:

Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:

• 3 – for the first quarter;
• 6 – for half a year;
• 9 – in nine months;
• 0 – per year.

Codes in section 3

Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – in nine months;
• 34 – per year.

If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:

• 51 – for the first quarter;
• 52 – for half a year;
• 53 – in nine months;
• 90 – per year.

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

This article will discuss the new procedure for presenting the calculation of insurance premiums as mandatory reporting for legal entities, as well as the new reporting deadlines from 2017.

Deadlines for the DAM in 2017 and 2018 - table

Until 2017, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

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

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

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

To make it clearer and easier to navigate this issue, all the necessary dates are included in the table:

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

Important to consider when filling out the RSV

It is important that from the beginning of 2017 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated October 10, 2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.

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

Once the employer receives an email notification of the violation, it will be required to correct the error within five days and submit a new estimate. Otherwise, a fine will be charged:

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

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

Data is entered in rubles and kopecks. All data is entered with a capital letter:

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

Calculation of insurance premiums (DAC) is a single report that combines information on all insurance premiums, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by tax authorities, so the Federal Tax Service has approved a single form of the document. We will talk about what the calculation of insurance premiums for the 1st quarter of 2019 is; You will also find a sample filling in the article. We will consider filling out the calculation of insurance premiums in all details: the instructions will be as detailed as possible.

The official name of the new report, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, is “Calculation of insurance premiums”. But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - Unified Settlement, or simply RSV. In fact, this form replaced the abolished RSV-1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Social Insurance Fund, but only “for injuries.”

Deadlines for submitting calculations for insurance premiums

A unified calculation of insurance premiums for 2019 (we will show an example of filling out below), in accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, must be submitted by all employers: both legal entities and individual entrepreneurs who have employees and make payments in their favor. The deadline for submitting this quarterly report is the 30th day of the month following the reporting period. For the first quarter of 2019, the date after which sanctions for late submission of the form will follow is 04/30/2019. The deadlines for submitting the report to the tax authorities for all reporting periods in 2019 are shown in the table:

Organizations where the average number of employees during the reporting period was more than 25 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, must provide the Federal Tax Service with a unified calculation of insurance payments (an example of filling out the DAM for the 1st quarter of 2019 is given below) in electronic form. Other employers are allowed to report on paper - you will have to fill out, print and send the form “Calculation of insurance premiums for the 1st quarter of 2019” - the form of the document in this case will be paper. The methods for delivering the DAM to the tax authority are no different from other forms and declarations: it can be brought in person, sent by registered mail, or transmitted through a representative.

Reporting of separate divisions

If the insurer has separate divisions that independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit its report to the tax authority at its location. In this case, it does not matter whether the separate division has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance about the powers of its separate divisions to accrue and pay benefits to employees within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. This obligation for all payers of insurance payments arose from 01/01/2018, and parent organizations must also declare themselves by submitting an application, the form of which was approved by Order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14/4@. It is also important for them to know the rules for filling out the DAM for the 1st quarter of 2019: instructions for filling out are published below.

Unified calculation of insurance premiums 2019: form

So, let's see how to make a single calculation for insurance premiums: the form contains 25 sheets (together with attachments) and consists of:

• title page;
• section 1 “Summary data on the obligations of the payer of insurance premiums”;
• Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
• Section 3 “Personalized information about insured persons.”

Which section needs to be completed and to what extent depends on the status of the policyholder and the type of activity he carries out. The table shows the categories of employers and the subsections of the calculation that they must fill out.

Filling example

Directions and instructions for filling out the DAM reporting form for the 1st quarter of 2019 are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered consecutively. When filling out a document on a computer for further printing, you must use only the Courier New font with a size of 16-18.

There is no need to round the cost figures in the report; you can indicate rubles and kopecks. If there is no indicator in the field, you need to put dashes; if there is no value indicator, zeros should be entered. Any corrections, stapled sheets, or double-sided printing of the document are strictly prohibited. Next, we will show a sample of filling out the calculation of insurance premiums for the 1st quarter of 2019, we will tell you how to calculate insurance premiums in 2019 - the example was prepared taking into account the latest legal requirements.

Instructions for filling out calculations for insurance premiums in 2019

The form is quite voluminous, so we will consider the procedure for filling out the calculation of insurance premiums for 2019 in parts. For example, we will take an organization that began operating in the fourth quarter of 2018. It employs two people, including the director. One specialist provides legal services under a civil law contract. Therefore, payments in his favor are not included in the tax base for compulsory social insurance in case of temporary disability and in connection with maternity.

1. Title page. Here you must indicate the INN, KPP and the full name of the insured organization or full name. IP. We pay special attention to the reporting period code. In the reporting for the 1st quarter of 2019, we indicate the code “21”. You should also write down the reporting year, as well as the code of the tax authority to which the report was sent.

In addition, it is necessary to note who exactly is sending the document: the payer himself or his representative. The payer corresponds to the code “1”, and the representative – “2”. The date must be placed at the end of the sheet, and the authorized person must certify the entered information with his signature.

2. Section 1 contains summary data on the payer’s obligations, so it is necessary to indicate the correct BCC code for each type of payment. Accrued amounts are given monthly, separately for pension benefits. As well as social and health insurance.

If there was additional insurance during the reporting period, this must also be indicated separately. The entire section 1 does not fit on one page, so you must continue filling it out on the next one. In this case, at the bottom of each page you must put a signature and date of completion.

3. Appendix 1 to Section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance.” Here you should indicate separately calculated insurance payments for pension and health insurance, as well as the number of insured persons in each month.

Subsection 1.2 “Calculation of contributions for compulsory health insurance” is completed in the same way.

4. Appendix 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”, which accordingly provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again, you need to indicate the number of insured persons and the amount of benefits paid.

On the next page you need to indicate the amounts of calculated payments, as well as the amounts spent on the payment of insurance coverage. Separately, it is necessary to note the amount reimbursed by the Social Insurance Fund.

5. Section 3. “Personalized information about insured persons” - here it is necessary to fill in the information of each employee or person in whose favor the remuneration was paid in the reporting period. Each person fills out their own separate sheet. It must indicate the reporting period code, the date of completion, TIN, as well as the serial number for the section.

After this, you must indicate the full name, INN, SNILS, gender and date of birth of each person.

Information about an identity document and a sign of insurance for each type of insurance are also required.

So, we filled out the insurance premium calculation form for the 1st quarter of 2019.

Errors and fines for the DAM in 2019

Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will punish for untimely submission of information on insurance transfers depending on which calculation was submitted late. If for a quarter, half a year or 9 months, then, by virtue of Article 126 of the Tax Code of the Russian Federation, the fine will be only 200 rubles for the reporting form itself, and not for the number of persons included in it. Tax legislation does not yet provide for such a “per capita” type of fine.

If the payment for the year was not submitted on time, you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or partial month of delay. The maximum amount of sanctions in this case, as defined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but cannot be less than 1000 rubles. This means that if there is no obligation in the calculation, a fine of 1000 will still be imposed.

In addition, Article 76 of the Tax Code of the Russian Federation gives the tax service the right to block transactions on the current account of taxpayers who do not submit reports. Tax officials believe that now this rule will also apply to social contribution payers. However, the Ministry of Finance so far claims the opposite and allows accounts to be blocked only for failure to submit declarations.

Features of the refined calculation

Errors in the form will traditionally lead to the need to submit an updated calculation. This point is regulated, which states that only those sections of the document in which errors or inaccuracies were made will have to be filled out again. There is no need to duplicate sheets filled out without errors. Particular attention should be paid to section 3. Since it is submitted for each insured person separately, clarifications should be submitted only for those persons whose data has been changed.

In some cases, errors made by the policyholder may lead to the fact that the calculation will be considered not provided at all. In particular, this will happen if, in a single calculation of insurance premiums for the billing (reporting) period, the total amount of insurance premiums does not coincide with the amount for each insured person. If such a discrepancy is detected, the territorial body of the Federal Tax Service must notify the policyholder that his report has not been accepted no later than the day following the day the document was sent to the tax office. From this moment the policyholder has 5 working days to correct his calculation. If he meets this deadline, the date of the form will be considered the original date of its submission.

Unified calculation of contributions in accounting programs

DAM is included in all accounting and tax accounting programs and services:

In order to submit reports on insurance premiums for the 2nd quarter of 2019, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.

Deadline for submitting the DAM for 2019

Before looking at the document form, let us remind you of the deadlines for submitting calculations for insurance premiums in 2019:

• until January 30, 2019 - for the 4th quarter of 2018;
• until April 30, 2019 - for the 1st quarter of 2019;
• until July 31, 2019 - for the first half of 2019;
• until October 30, 2019 - for 9 months of 2019;
• until January 30, 2020 - for 12 months of 2019.

The deadlines for submitting calculations for insurance premiums in different years may be postponed to other days due to the fact that the deadlines fall on holidays (weekends).

As for the calculation of insurance premiums for all periods of 2019, there are no postponements, and the deadlines for submitting reports are not shifted to other days.

Deadlines for the DAM submission for the 2nd quarter of 2019

As already mentioned, the calculation of insurance premiums for the 2nd quarter of 2019 must be submitted no later than July 31, 2019. This day falls on Wednesday.

Failure to comply with the deadline for submitting the document may result in a fine of 5% of the amount of insurance premiums for the period 2019 (for each month of late payment, full or incomplete). Such liability will arise if the organization or individual entrepreneur fails to pay the fees by December 31, 2019.

However, this does not mean that there is no need to pay insurance premiums accrued on employees' wages. The deadline for payment of insurance premiums is the 15th day of the month following the month in which wages are accrued.

In May 2018, the issue of imposing fines and penalties for late payment of insurance premiums was considered in the Supreme Court of the Russian Federation.

The main argument in favor of abolishing fines and penalties for late payment of insurance premiums was that insurance premiums, which must be paid monthly, act as advance payments. But according to the law, the policyholder is obliged to pay all insurance payments for a year. If advance payments are not made on time, penalties and interest will not be charged. In this regard, the Supreme Court determined that there is no violation of the law in case of late payment of fees. Consequently, policyholders cannot be held liable. The final date for payment of all contributions is the last day of the billing year. This means that the full amount of contributions calculated in 2019 must be paid by December 31, 2019.

If there are no debts on insurance premiums, but the payment for insurance premiums is not submitted within the deadline established by law, then tax inspectors can charge a minimum fine of 1,000 rubles. This is stated in Article 119 of the Tax Code of the Russian Federation (clause 1).

If you are late in submitting your report for the 2nd quarter of 2019, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 9, 2017).

New control ratios in the DAM for the 2nd quarter of 2019

Filling out the DAM for the 4th quarter of 2018 involves taking into account new control ratios. Let us recall that the list of grounds has been expanded, according to which the Federal Tax Service has the right to recognize the calculation of insurance premiums as not provided. New conditions for a document to be considered unsubmitted are contained in Article 431 of the Tax Code of the Russian Federation (paragraph 2, paragraph 7).

The adjustments boil down to the fact that errors in Section 3 for each individual are not acceptable in some indicators. For convenience, we present them in the form of a table:

Please note that the summary information in the columns listed above in the table regarding all individuals must correspond to the summary data that is reflected in subsections 1.1 and 1.3.

What form should I use to submit calculations for insurance premiums for the 2nd quarter of 2019?

Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are policyholders. This form is used starting from the submission of the DAM for the 1st quarter of 2017.

This form must be filled out to submit calculations for all periods of 2019. Order No. ММВ-7-11/551 contains the procedure for filling out the document and its electronic form.

In what form should I submit the RSV in 2019: new or old?

The new form of the DAM has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified Portal for posting draft legal acts. It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not require a new form, but a new edition of the existing DAM form.

We can highlight some of the main adjustments made by the Federal Tax Service to the updated DAM form, namely:

1. New fields have been added to Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”.

2. There is no application containing data on the use of the reduced tariff established for the period until 2018.

3. The “Payer tariff code” field has been added to Appendix 2 to Section 1.

4. A new attribute called “Adjustment Type” has been added to Section 3 of the document (for personalized data of individuals). You will need to indicate which calculation is being submitted:

• original;
• corrective;
• canceling.

In addition to these changes, the updated version of the DAM form should not contain digital indicators with a minus sign.

In accordance with the draft, the order of the Federal Tax Service of the Russian Federation was supposed to come into force starting from 01/01/2018. The updated DAM form should have been used to submit payments for the 1st quarter of 2018 (that is, before May 3, 2018).

To submit a calculation for the 2nd quarter of 2019 by July 31, 2019, you must use the old document form. This rule applies to both paper and electronic report formats.

Important form changes

Despite the fact that the old DAM form is being filled out and submitted for the 2nd quarter of 2019 (half of 2019), policyholders can expect several changes when filling it out. Since 2019, policyholders operating under special taxation regimes (STS, PSN and UTII) have not applied reduced preferential tariffs, but standard ones.

• tariff codes “08”, “09”, “12” have been cancelled;
• Instead of the above tariff codes, you must indicate “01”"
• Appendices 6 and 8, which contained data confirming the application of reduced tariffs, are not filled out;
• the codes of the categories of insured persons “PNED”, “VZhED” and “VPED” have been cancelled;
• instead of the canceled category codes of insured persons, the following category codes are indicated: “NR” - employee; “VZHNR” - temporary resident employee; “VPNR” is a temporary hired worker.

In general, the report is filled out with a cumulative total from the beginning of the year, so it is more correct to say “calculation of insurance premiums for 12 months.” Information for the fourth quarter only will be presented in section 3 of the report.