Since 2017, control over the payment of insurance premiums by organizations has been entrusted to the tax service. For this reason, a new chapter with the corresponding title was added to the current tax code. To simplify the process, the tax has established certain deadlines for the calculation of insurance premiums. A single form was also introduced to fill out the calculation of current insurance premiums for a particular organization.
Updated feed option
The order of the Federal Tax Service of Russia officially established the name of the new type of report - RSV. But experts have already nicknamed this document a single report, since it, in addition to basic information, also includes full information on current insurance premiums.
Moreover, the new form was a replacement for an obsolete document that is no longer relevant: RSV-1 and part of the sections of documents 4-FSS. By the way, after the innovation of paper in the form of 4-FSS, as before, they are submitted to the social insurance fund. Only now do they reflect the extremely real situation of injury contributions.
New single settlement
In everyday life, a single calculation of insurance premiums, the due date of which must be strictly observed, is now called the general. It contains information on pension, as well as on social and health insurance. All organizations that pay employees remuneration must now form the calculations of insurance premiums taking into account the deadline. No exceptions are provided, both in terms of the industry, and in terms of the legal form of the enterprise. The requirements are the same for everyone.
It is important to note that the deadline for calculating insurance premiums is not relevant only for individual entrepreneurs who do not have employees. The fact is that they independently conduct commercial activities without paying cash in the framework of employment contracts. They still need timely deductions only for themselves, as before.
A quarterly deadline is set for the submission of settlements on current insurance premiums. This is enshrined in federal law - the requirement is the same for all regions of the country. All papers are transferred to the territorial department of the IFTS. It is determined on the basis of:
- residential addresses for individual entrepreneurs;
- registration address, if it is a legal entity.
Throughout 2017, organizations are required to generate reports based on the results of the first quarter, six months, nine months, and also at the end of the year. The relief was made only in respect of collective farm enterprises, which are required to submit relevant data once a year. For all others, the deadlines for submitting reports on insurance premiums remain the same.
Where is the report delivered?
After the organizations were obliged to hand over calculations on insurance premiums for the 2nd quarter and subsequent, a lot of questions arose. One of the main comes down to where you want to turn in paper.
Specialists of the Federal Tax Service have given appropriate explanations: the papers are submitted to the tax inspectorate based on the legal address of the organization or the actual registration of the entrepreneur (for individual entrepreneurs). If there are separate subdivisions in the structure of the enterprise, which are given the opportunity to independently carry out all calculations with hired personnel, they need to create their own document, taking into account the established deadlines for the new calculation of insurance premiums. At the same time, having your own balance sheet and even a bank account is not decisive in this matter.
RSV reporting deadlines
The established deadlines for the submission of reports (i.e., settlements on current insurance contributions) for the organization in 2017 are the same for all employers, apply to individual entrepreneurs and legal entities.
For quarterly reporting, papers are supposed to be submitted by the 30th day of the month that follows the end of the reporting period. In other words, the calculation of perfect insurance premiums for the 2nd quarter is due no later than July 30.
For 2017, the following dates were calculated for the formation of the relevant reporting of the organization:
- 1st quarter - up to 2.05.17;
- 2nd quarter - until 07/31/17;
- 3rd quarter - until 07/30/17;
- 4th quarter (for the year) - until 01/30/18.
On closer inspection, you will notice that some dates are shifted beyond the borders of the 30th. This is due to the fact that the specified day in a particular month was a weekend or holiday, so the deadlines for accepting reports were extended until the next business day. This happens when calculating insurance premiums for the 2nd quarter, if some data differ from the same for the previous quarter.
If during the reporting period the average number of employees exceeded the mark of 25 people, then the calculation of insurance premiums and its submission must be carried out without fail in electronic form. With a smaller number of employees it is allowed to report in paper form.
It is important to note that the methods for delivering a report to the Federal Tax Service are similar to other declarations. That is, you can hand in personally, through a representative, or send the documentation by registered mail.
Reporting for separate organizational units
When an organization has separate subdivisions that make independent payments on employees' salaries, they are obliged to form their own calculations of insurance premiums using codes used by the entire organization. Papers are submitted to the department of the Federal Tax Service, depending on the location.
At the same time, it does not matter at all whether a division maintains its own balance sheet and whether a settlement account is drawn up on it, separate from the main organization.
It is important to note that it is not enough just to comply with the deadline for the calculation of insurance premiums, for example, for six months. The organization itself must let the tax service know about the presence of units endowed with the specified powers. This is spelled out in the current tax code.
Composition of sheets for a single report
The composition of the current form contains both a title page and three main sections. Moreover, they, in turn, are also divided into smaller subsections and even applications.
The policyholder may not submit a full report. The title page must be filled out along with sections 1, 3 with subsections 1.1 and 2.1, appendix 2.
If there is no data on the remaining sections of the report, the pages may remain blank. The same rule applies to the formation of zero reports if the activities of the enterprise are suspended.
The new EPCB focuses on the details of the payment plan for individuals, the contributions paid for them. Now, the document does not indicate the outgoing and incoming balances, as well as the numbers of payments for the performed payment operations.
The third section of the report contains personalized data of the insured employees of the organization for the reporting period. It indicates both those who work on the basis of an employment contract and those with whom the GPA is issued. Information must be accurate, otherwise the paper will not be accepted by the tax service. To exclude such inaccuracies, before passing the calculation, it is imperative to check the information.
Verification of calculation data
Based on the number of employees of the organization, a suitable option is selected for transferring information to the tax office. It is possible to draw up, both on paper and on electronic media, in accordance with applicable rules. It is important to note that in order to send the prepared file to the department of the Federal Tax Service, you will have to conclude a contract with the operator. The reporting deadlines, as well as the calculation of insurance premiums themselves, must be strictly observed, otherwise measures may be taken by the Federal Tax Service.
In order to avoid trouble, before sending a report to the tax it must be carefully checked independently. In this case, one can rely on control ratios developed by the Federal Tax Service. Therefore, the deadline for the calculation of insurance premiums for six months is better to calculate in advance, however, like a quarterly.
Filling in the calculation of insurance premiums
After making changes to the current tax code, the necessary procedure for calculating insurance premiums was also agreed. As noted above, in the composition of this document, in addition to the title page, there are three information sections. The first of them draws up a dozen applications, and the second - one.
Each of the policyholders is required to provide the following securities as part of the calculation:
- first sheet (title page);
- summary information in section 1;
- pension contributions paid;
- payments under the compulsory medical insurance;
- payments under social insurance related to maternity or temporary disability;
- information on insured employees in section 3.
All other sections and subsections are filled out only if there is input data for this.
Filling example
Usually, when calculating, the following sequence of actions is followed:
- Entering information in the third section for each insured person.
- Entering data on pension payments in columns of Appendix 1 from the first section in subsection 1.1.
- Entering information in section 1 of appendix 1 for subsection 1.2, which reflects data on compulsory medical insurance for all employees.
- Filling in the information on social insurance in section one, appendix two - expenses under sick leave.
- Entering information in section 1, which reflects the total amount of contributions that must be paid by the organization in this period, taking into account the current codes of the budget classification.
- At the final stage, you need to number the completed sheets. The total and number is reflected on the title page.
The nuances of the formation
After the introduction of a new reporting form for insurance premiums, when filling out documents, organizations are encouraged to pay attention to the following features:
- It is important to pay particular attention to the issue of providing information regarding certain categories of insured. So, for women, the decree provides for subsections 3.1, 3.2. The fact is that they remain insured for the period of maternity leave, as they remain part of the organization’s staff. The total amount of the allowances put by him is transferred to 210 lines. Payment of these amounts is not significant.
- Insurance premiums are not deducted from dividends - this is prescribed in the tax code. Therefore, the amount of dividends is prescribed in subsections 1.2 and 1.2 in line 040.
- When filling in the column related to the first section of the second application as a “sign of payments”, the number 1 or 2 can be set. In addition, the unit is set for payments on pilot projects of social insurance, when lines 070 and 080 remain free in applications 2–4. A deuce is prescribed for all the usual payments of benefits paid by the employer.
When a settlement is considered unrepresented
The current legislation considers the calculation not to be submitted to the Federal Tax Service if there is a mismatch between the total amount of the contribution and the amount of contributions for each of the insured persons. Therefore, before submitting the report, it is necessary to check the equality: the value indicated in line 061 of Appendix 1 (3-5 columns) should be the same as the sum of line 240 from the third section, broken down by months.
Also, the calculation is not accepted if there is erroneous information on the insured employees, their personal data.