Starting this year, the Federal Tax Service began to additionally administer the insurance premiums of citizens. According to this innovation, an additional chapter appeared in the Tax Code, and the procedure for filling out mandatory documents changed.
In addition, the "tax authorities" now need to provide social contributions. Officially, the new form is called calculation of insurance premiums 2017. So far, no one knows how to fill out a new form. However, accountants have already renamed this paper and called it a single calculation. This is due to the fact that starting this year, the described document will indicate detailed information on current insurance premiums, as well as on payments for occupational diseases or industrial accidents.
Also abbreviated this paper can be called simply RSV. It was expected that “injuries” would also be included in this form, but this article is not yet available.
Before clarifying how to correctly fill out the calculation of insurance premiums, it is worth deciding on the time frame, since any official document must be submitted to the NSF by a certain date.
Features of change
RSVs for 2017, in accordance with new legislation, are required to be filled out and submitted to bodies by employers. They can be not only legal entities, but also the owners of individual entrepreneurs, as well as any entrepreneurs who hire third parties and make payments in their favor.
After the calculation of the insurance premiums of 2017 is completed, you need to make sure that all the data entered in the document is correct and truthful. After this, the paper must be transferred to the NSF before the last day of the month that follows the reporting period. For example, if you need to submit reports for the 3rd quarter of the current year, then it was necessary to do this before October 30.
If we talk about other features of RSV, it is worth paying attention to the fact that in those companies where more than 25 people work, reporting is provided in electronic form. This is convenient, since in this case you do not have to fill in a huge number of sheets manually.
If less than 25 employees are registered at the enterprise, then filling in the RSV is allowed in paper form.
If we talk about the method of delivery of documentation, then reporting is submitted according to the standard scheme, as well as any other form or declaration. You can bring the paper in person or use the services of the post office by sending reports by registered mail.
Reporting period
If we talk about more precise terms, then for the first quarter of this year, the documents should have been completed before the end of May. If a half-year result is delivered, then again all the deadlines have already passed. This reporting was due in July.
Until January 30, those who prepare documents for the whole year can have time to report.
Reporting of Separate Units
Speaking about how to fill out the calculation of insurance premiums in 2017, it is worth paying attention to the activities of insurers who own separate units. In this case, we are talking about the owners of enterprises that independently make payments to working personnel. In this case, each individual unit must send reports to the tax authorities (at the place of registration).
Among other things, the owner of such an organization is obliged to notify the NSF in advance of his authority and provide a list of all branches of his company. Also, the head must send a document that will indicate the monthly payroll.
This obligation appeared from the first day of the current year.
Insurance premium calculation form
RSV consists of 25 sheets (including annexes). If we talk about the main points, then first of all it is worth paying attention to sections 1, 2 and 3. They are filled in the appropriate amount, based on the type of policyholder and the type of its activity.
If the applicant is a legal entity or individual entrepreneur (with the exception of peasant farms), then the title page, section 1 (including subsections and annexes) and section 3 are mandatory.
If the policyholder made out payments to employees in connection with social insurance for temporary disability or pregnancy, then in this case, annexes 3 and 4 to section 1 must be filled out.
How to fill in the calculation of insurance premiums: sample and details of filling
The first step is to carefully study the document, an example of which is presented below. Entrepreneurs who have long been involved in submitting documents strictly reporting should not have serious questions about filling out the form. However, even “experienced” specialists sometimes forget very important nuances. For example, pages can only be numbered using the end-to-end method. If the document is not filled out by hand, but on a computer, then only the Courier New font (size 16-18) is allowed.
Many are used to rounding off indicators of total values. If we are talking about how to fill out the calculation of insurance premiums, then in this case it is better not to take risks and enter not only rubles, but also pennies. If the necessary indicators for the reporting period are not fixed, then it is necessary to put a dash or zeros (for missing cost indicators).
As in any other form, which is subsequently submitted to the tax authority, it is strictly forbidden to make corrections or cross out incorrectly entered values.
Example of a completed form
Although the document is different in size, the main points are clear to most policyholders. However, there are fields that cause questions even for experienced entrepreneurs. Therefore, it is worth considering in more detail how to fill out the calculation of insurance premiums using an example.
Suppose an insurer of an organization that started its business in the third quarter of this year wants to fill out a document. Moreover, only two people officially work in the organization, one of which is the owner of the company. This means that his salary is not included in the standard tax base, taking into account social insurance in the event of disability. In this case, most of the questions may arise on filling out the title page and sections 1 and 2. Let us consider in more detail.
Title page
Here it is necessary to enter the full name of the registered organization, as well as the personal data of its owner. In addition, the TIN and PPC of the enterprise fit in. It is also necessary to fill in the code of the reporting period. If we are talking about the third quarter, then enter “33”.
In addition, data on the tax authority to which the papers will be sent should be on the cover page.
Below is the contact phone number of the organization, OKVED2 and the volume of the document (in pages). It is also necessary to indicate who filled out and submitted the document: the payer himself or his official representative. In the first case, enter the code "1", in the second - "2".
At the bottom of the title page is the date the document is filled out and the signature of the authorized person.
How to fill out section 1 of the calculation of insurance premiums
This part contains the basic data of the payer. Here it is necessary to enter the correct BSC, and these data should differ depending on the type of contribution. Amounts must be considered for each month separately. At the same time, there will also be a division into social, pension and medical insurance. If any additional type of insurance premium is expected, then it is also indicated in a separate paragraph.
Also, speaking about how to fill out the calculation of insurance premiums, many are faced with the fact that it is almost impossible to completely place section 1 on one sheet, especially when it comes to a large organization involving multiple payments. Therefore, the information is divided into several parts, each of which must be signed by the applicant. Also, do not forget to put the date sheets at the bottom.
In addition, many have difficulties with how to fill out Appendix 1. It is necessary to separately enter the accrual of contributions for medical and pension insurance. The number of employees for each individual month is indicated.
Appendix 2 of the calculation of insurance premiums is filled in the same way. In this case, there should be no difficulties.
Next, it is worth considering Appendix 2, which deals with insurance premiums in connection with the employee’s pregnancy or temporary disability. Calculations for the reporting period are indicated here. In this case, you need to clarify the type of payment, it can be offset or direct.
Fill in section 3
These fields indicate the personal data of an individual employee (name, date of birth, data of SNILS and TIN), who received certain payments or remuneration during the reporting period, which are also taxed. Moreover, for each employee you need to fill out a separate sheet and assign him a number. It is also necessary to enter the date and put a signature.
This is the basic information you need to know to figure out how to complete section 3 of the calculation of insurance premiums. The remaining items should not be questioned.
Errors and penalties
Before filling out the calculation of insurance premiums for a half-year or a year, it is worth considering the punitive measures provided for non-compliance with all stages of the procedure. If the information was submitted to the tax service on time, then in this case a fine of 200 rubles is provided for the non-submitted form. However, one should not rejoice ahead of time, the sanctions do not end there.
If the policyholder has not provided a one-year report, you will have to fork out for each month of delay. In this case, the overpayment will be 5% of all insurance premiums. However, this is not the limit. The Tax Code also provides for a maximum fine of 30% of insurance premiums. Moreover, the fine may not be less than 1 thousand rubles. But, this is what concerns finance. It is also scary that operations on the settlement accounts of the owner of the organization can be frozen for an indefinite period.
Refined Calculation
If the policyholder made a mistake or made a correction to the document, this may confuse the tax officer. In this case, as a rule, an updated calculation is required. According to this document, the weaver must re-fill the documents, but only in this case you need to enter only those points in which blots were allowed.
If the errors are deemed serious, then in this case the documents are “rejected”. This means that for the tax authority everything will look as if the policyholder has not provided the necessary documents at all. However, as a rule, when errors are detected, the applicant is given 5 days extra. During this time, he must clarify and provide additional documents, if any. If the owner of the organization or his authorized representative does not meet the deadline, this can lead to additional problems and fines. Therefore, it is better to do everything in a timely manner and not provide only real data.