Calculation of insurance premiums: difficulties of filling out. The nine most common mistakes accountants make when calculating insurance premiums We reflect in the RSV reimbursement of social insurance expenses for the past year

In July, all employers will submit to the Federal Tax Service a calculation of insurance premiums for the first half of 2017. The new calculation form has been used since the 1st quarter of 2017 and policyholders still have questions about its preparation. We have already written about the procedure for filling out the calculation, and in this article we will look at the nuances of filling out a single calculation for insurance premiums for the 2nd quarter of 2017 using the example of some sections.

An example of filling out the calculation of insurance premiums for the 2nd quarter of 2017 when paying benefits to employees

If the employer paid any benefits to its employees during the reporting period, it is necessary to correctly reflect this in the calculation in order to receive reimbursement of expenses incurred from the Social Insurance Fund. Insurance premiums for compulsory social insurance in the calculation are given in appendices 2, 3 and 4 to section 1.

Example of calculation of insurance premiums with benefits

In the second quarter of 2017, the organization paid sick leave to three employees for 15 days of illness: 5,000 rubles. in April, 6000 rub. in May and 4000 rubles. in June.

These amounts include sick leave paid at the expense of the employer - 3,000 rubles each. in every month. In June, one employee was paid a one-time benefit for the birth of a child - 16,350.33 rubles.

No benefits were paid in the first quarter. Income for the six months paid to employees is 700,000 rubles, including: in April – 120,000 rubles, in May – 119,000 rubles, in June – 115,000 rubles. Number of employees – 5 people. The FSS credit system of payments is used, the tariff is 2.9%.

In Appendix 2 of the calculation, we indicate payment attribute “2” - the employer pays benefits to employees, and then a credit is made against the payment of insurance premiums.

In our example of filling out the calculation of insurance premiums with sick leave, we will distribute the amounts of income (line 020), non-taxable amounts (line 030) and calculate the base for calculating social insurance contributions (line 050). In this case, the amount of all benefits is not subject to contributions, incl. and sick leave at the expense of the employer. On line 060 we calculate contributions for six months and for each month of 2 quarters.

On line 070 we indicate all benefits paid at the expense of the Social Insurance Fund, while we do not reflect the employer’s expenses for the first 3 days of illness (letter of the Federal Tax Service dated December 28, 2016 No. PA-4-11/25227). Personal income tax is not deducted from the benefit amount.

The amount of compensation from the Social Insurance Fund, if there was one in the reporting period, is distributed on line 080.

The calculated amount of contributions on line 060 minus expenses incurred on line 070 is the amount of contributions with the sign “1” payable (line 090). If the amount of expenses is higher than the amount of accrued contributions, line 090 indicates sign “2”. The calculation of insurance premiums for the 2nd quarter, an example of which we give, contains the total amount of expenses exceeding the amount of accruals for contributions; now the organization must reimburse this difference to the Social Insurance Fund.

Expenses for the purposes of compulsory social insurance are also reflected in Appendix 3 to Section 1 of the calculation. These are the following types of benefits paid to employees:

• sick leave,
• women who registered in the early stages of pregnancy,
• at the birth of a child,
• for child care,
• payment for additional days off to care for a disabled child,
• for burial.

Appendix 3, the calculation of insurance premiums for the 2nd quarter of 2017, a sample of which is given, contains our payments. We distribute the benefits paid by type:

• line 010 – sick leave, excluding payments at the expense of the employer,
• line 050 – child birth benefit,
• line 100 – total amount of benefits.

In regions where a pilot project operates and the Social Insurance Fund pays benefits directly to employees, Appendix 3 does not need to be filled out, since the employer in this case only pays for the first 3 days of illness at his own expense, and they are not reflected in Appendix 3.

Appendix 4 is completed only if there are payments made from the federal budget.

Insurance premiums: calculation for the 2nd quarter at a reduced rate

Some insurance premium payers have the right to charge premiums at lower rates than all other insurers. This depends on the presence of certain factors - the use of a special regime, a special location, the performance of a certain type of activity, etc., all of them are listed in Art. 427 Tax Code of the Russian Federation. If usually the general insurance premium rate in 2017 is 30%, then the reduced rate can range from 0% to 20%.

When preparing the calculation, such policyholders fill out one of appendices 5-8 to section 1 to confirm their compliance with the conditions for applying the reduced tariff:

• Appendix 5 is formed by IT organizations (clause 3, clause 1, article 427 of the Tax Code of the Russian Federation),
• Annex 6 – “simplified workers”, whose main activity is indicated in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation,
• Annex 7 – non-profit organizations using simplified language (clause 7, clause 1, article 427 of the Tax Code of the Russian Federation),
• Appendix 8 – IP on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).

Example of filling out the calculation of insurance premiums: reduced tariff

An organization on the simplified tax system is engaged in the production of food products, the income from this activity for the first half of 2017 is 8,650,000 rubles. The total amount of income on the “simplified” system is 10,200,000 rubles. According to paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, an organization can apply a reduced tariff of 20%, of which “pension” contributions are 20%, and compulsory medical insurance and social insurance contributions are 0%.

In this case, the calculation of insurance premiums additionally contains data - you should fill out Appendix 6 to Section 1:

• on line 060 we will indicate the total amount of income on the simplified tax system for the period from 01/01/2017 to 06/30/2017,
• on line 070 we reflect only income from the main activity - food production for the same period,
• in line 080 we calculate the share of income from preferential activities:

line 070: line 060 x 100%.

If the result obtained is at least 70% of the total income, and the income from the beginning of the year does not exceed 79 million rubles, the right to a reduced tariff, as in our case, is retained.

Categories Latest notes Archive Friendly sites Secret section Search Statistics Reflection in the lines of calculation for insurance contributions of the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund Author: Methodological material Date: 2017-10-30 Reflection in the lines of Calculation for insurance contributions of the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund Reason: Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11/ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the presentation format calculation of insurance premiums in electronic form" in the Letter of the Federal Tax Service dated December 28, 2016.

How to reflect it in the calculation?

The employer's costs for paying benefits are fully financed from the Russian Social Insurance Fund. This occurs by reducing the amount of calculated social insurance contributions by the expenses incurred (Art.

3 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ). The exception is temporary disability benefits.

Attention

The employer is obliged to pay for the first three days of illness of an individual at his own expense (Part 2, Article 3 of Law No. 255-FZ). The costs of paying benefits in this part do not reduce the amount of contributions payable, therefore, when filling out Appendix No. 2 to Section 1 of the new calculation of insurance premiums, they do not need to be taken into account.

Specialists of the Federal Tax Service of Russia, in clarification dated December 28, 2016 No. PA-4-11/, clarified that on line 070 of this application it is necessary to indicate only those expenses that were incurred to pay contributions.

Error 404

N PA-4-11/ explains: According to line 070 of Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation, the amounts of the payer’s expenses incurred for the payment of insurance coverage are reflected in the corresponding columns for compulsory social insurance in case of temporary disability and in connection with maternity. These lines reflect actual expenses incurred against accrued insurance premiums for the payment of insurance coverage.

Amounts paid for the first three days of temporary disability at the expense of the policyholder are not included in these lines, i.e. in Appendix 2 of the calculation of insurance premiums we reflect only benefits at the expense of the Social Insurance Fund; we do not show days at the expense of the employer for the first three days of illness, because these three days do not reduce the amount of contributions due.

Info

How to reflect sick leave in the calculation of insurance premiums

In the 1st quarter of 2017, the organization paid temporary disability benefits in the total amount of 120,000 rubles. Expenses at the expense of the organization amounted to 70,000 rubles, and at the expense of the Russian Social Insurance Fund - 50,000 rubles.

Is it necessary to indicate on line 070 of Appendix No. 2 to Section 1 of the calculation the entire amount of benefits paid or only the part that was paid at the expense of the employer’s own funds? The form and procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ Appendix No. 2 to Section 1 of the calculation reflects the calculated contributions for compulsory social insurance in case of disability and in connection with maternity, as well as the payer's expenses for paying insurance coverage to individuals.

Such expenses must be reflected on line 070.

How to include sick leave in the calculation of insurance premiums

Thus, you need to show in Appendix 2 (section XI of Appendix No. 2 to the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/): - on line 060 - accrued contributions from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 070 - accrued benefits from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 080 - the amount of compensation received from the Social Insurance Fund since the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 090 - the difference between accrued contributions (line 060) and benefits (line 070), plus line 080. As a result, you will get: - either the amount payable to the budget - sign 1; - or the amount of excess of expenses over contributions - sign 2.
And after that, you transfer the data from line 090 of Appendix No. 2 to section 1 of the calculation (p.

How to reflect sick leave in the calculation of insurance premiums 2018

In Appendix 2 to Section 1, the calculations show the amount of insurance premiums for disability and in connection with maternity, tax officials reminded. Line 090 reflects the contributions to be paid, or the amount of excess benefits over the calculated contributions for this type of insurance.

The indicators in the columns of line 090 are defined as the difference between the calculated contributions in the columns of line 060, and the paid benefits in line 070, increased by the amount of expenses reimbursed by the Social Insurance Fund reflected in the columns of line 080. In line 090, the value 1 must be entered - if the amount according to the formula is greater or equal to 0.

Set the value to 2 if it is less than 0. Companies pay contributions in case of temporary disability and in connection with maternity, minus expenses for this type of insurance.
Home Insurance premiums How to reflect in the calculation? Sick leave for three days at the expense of the employer. How to reflect in the calculation of insurance premiums Appendix 2 to Section 1, Appendix 3 and what amount to put in column 120 of Section 1 (taking into account this tax-free amount or without it).
Offset payments. p. 070 app. 2., p. 100 app. 3 You can leave a comment on this topic after registration. Registered users have more options available.

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Let's start with the fact that the amount of actually transferred contributions is not shown in the calculation. Even if you transfer the accrued amount of contributions to the budget, in the calculation you still need to show the amounts of benefits and reduce the accrued contributions by them.

If you do not do this, but show only the accrued amounts of contributions, then they will automatically be considered the amounts of contributions that need to be paid to the budget. And if so, then you will not be able to demand compensation from the FSS.

Important

After all, after you submit a calculation of contributions to the Federal Tax Service, it will transfer to your FSS department Appendices 2 - 4 to Section 1 of the calculation with data on accrued contributions to VNiM and paid benefits (clause 16, article 431, clause 6, art. 6.1 of the Tax Code of the Russian Federation, clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P dated July 22, 2016).

And the FSS will easily compare the data reflected in the calculation with the data that you showed in the documents submitted to the FSS, in particular, in the calculation certificate and in the breakdown of expenses for the payment of benefits (Part 3, Article 4.6 of Law No. 255-FZ, clause 1, 2(1), 3 of the List, approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n, Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029).

The figures indicated in the calculation of contributions and in the documents submitted to the Social Insurance Fund for reimbursement of benefits must be the same. For more information about these documents, as well as about the current procedure for offset and return of excess expenses for the payment of benefits over the accrued amount of contributions to VNiM, read the answer to the question “Offset of sick leave against contributions and return of overpayment.”

Reflection in the lines of Calculation of insurance premiums the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund

Reason: Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form"

in Letter of the Federal Tax Service dated December 28, 2016 N PA-4-11/25227@ explains:

On line 070 of Appendix No. 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1 of the calculation, the corresponding columns reflect 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.

These lines reflect actual expenses incurred against accrued insurance premiums for the payment of insurance coverage. Amounts paid for the first three days of temporary disability at the expense of the policyholder are not included in these lines, i.e. in Appendix 2 of the calculation of insurance premiums we reflect only benefits at the expense of the Social Insurance Fund; we do not show days at the expense of the employer for the first three days of illness, because these three days do not reduce the amount of contributions due. Also, this amount must be equal to the sum of lines 040 of subsections 1.1, 1.2 of Appendix 1.

Calculation of insurance premiums example for sick leave:

The amounts of benefits both at the expense of the Social Insurance Fund and at the expense of the employer must be reflected in the lines:
030 and 040 Subsection 1.1 and 1.2 Appendix 1 Section 1
020 and 030 Appendix 2 Section 1
210 subsection 3.2.1 Section 3

Appendix 2 Section 1 line 070 - generalized data of Appendix 3 - only at the expense of the Social Insurance Fund

Appendix 3 of Section 1 - Expenses for OSS in case of VNIM - only at the expense of the Social Insurance Fund

The form for calculating insurance premiums was approved by order of the Federal Tax Service dated October 10, 2016 No. MMB-7-11/551@. This order also approved the electronic payment format.

How are negative values ​​obtained?

Negative values ​​in the calculation of insurance premiums may result if the cost of paying social benefits exceeds the amount of accrued contributions.

Negative values ​​of insurance premiums can also be obtained when recalculating the base for previous periods. But in the reporting for the current period, the amount of the recalculation of the indicators of the previous period is not reflected, but an updated calculation is submitted.

In current reporting, the indicator on line 090 “Amount of insurance premiums payable (the amount of excess of expenses incurred over calculated insurance premiums)” of Appendix 2 to Section 1 of the calculation is calculated as follows:

Calculated amount of mandatory “social” (line 060 of Appendix 2 to Section 1) – Costs for payment of benefits (line 070 of Appendix 2 to Section 1) + Amount of reimbursement of costs for payment of benefits received from the Social Insurance Fund (line 080 of Appendix 2 to Section 1).

Even if as a result of the calculations you get a negative value, you must indicate it in line 090 without the minus. The excess of expenses over the amount of contributions will show the sign of line 090:

• “1” – if the calculated amount was greater than or equal to 0;
• “2” – if the amount is less than zero.

If the tax authorities discover that the calculation of insurance premiums contains negative values, they will require changes to be made to the report and a “clarification” must be submitted. This is stated in the Letter of the Federal Tax Service of Russia dated August 24, 2017 No. BS-4-11/16793@.

When else will they ask for clarification?

Calculations for insurance premiums must be submitted:

• to the tax authority at the location of the organization;
• to the tax authority at the location of separate divisions of organizations that are authorized to accrue payments and other remuneration in favor of individuals;
• to the tax authority at the place of residence of the individual making payments and other remuneration to other individuals.

• the amounts of insurance contributions for compulsory pension insurance, which are calculated for each of the last three months of the billing (reporting) period for the payer as a whole based on a base not exceeding the limit (line 061 of subsection 1.1 of Appendix 1 to Section 1), do not correspond to the amount of calculated contributions for all insured persons for the specified period (the amount of line 240 of subsection 3.2.1 of section 3);
• Inaccurate personal data identifying the insured persons is indicated: Full name, SNILS, Taxpayer Identification Number (if available).

If discrepancies are detected, the tax authority will send a notification to the payer. The payer is obliged to eliminate the detected inconsistencies and resubmit the payment as a primary one.

The following deadlines have been established for this:

• five days from the date of sending the notification in electronic form;
• ten days from the date of sending the notice on paper.

In the “Adjustment number” field on the title page of the clarifying calculation, when eliminating inconsistencies, you must indicate “0--”.

If the payer meets the five-day deadline (ten days for a paper report), then the date of submission of the calculation with clarifications will be considered the date of submission of the initial calculation, which was recognized as not submitted.

This procedure for providing a clarifying calculation for insurance premiums is set out in paragraph 7 of Article 431 of the Tax Code.

Update for last year

The Federal Tax Service of Russia, in a letter dated June 28, 2017 No. BS-4-11/12446@, explained the procedure for filling out updated calculations for insurance premiums for reporting periods starting from the first quarter of 2017.

Tax officials provided in the letter recommendations for payers of insurance premiums on filling out section 3 “Personalized information about insured persons” of the updated calculation. Experts recommend filling out the personalized accounting section as follows:

• for each insured individual for whom inconsistencies are identified, the personal data reflected in the initial calculation is indicated in the corresponding lines of subsection 3.1 of the calculation, while in lines 190 - 300 of subsection 3.2 of the calculation, “0” is indicated in all acquaintances;
• at the same time, for the specified insured individual, subsection 3.1 of the calculation is filled out, indicating correct (up-to-date) personal data and lines 190 - 300 of subsection 3.2 of the calculation in accordance with the established procedure.

To correct (clarify) information about insured individuals, with the exception of personal data, the updated calculation is filled out in the prescribed manner, taking into account the following:

• if any insured individuals are not included in the initial calculation, then section 3 containing information regarding these individuals must be included in the updated calculation, and at the same time the indicators in section 1 of the calculation are adjusted;
• in case of erroneous submission of information about the insured persons in the initial calculation, section 3 must be included in the updated calculation, containing information regarding such individuals, in which “0” is indicated in lines 190 - 300 of subsection 3.2 of the calculation in all acquaintances, and at the same time the indicators are adjusted Section 1 of the calculation;
• if the policyholder needs to make changes to the indicators reflected in subsection 3.2 of the calculation for individual insured persons, section 3 must be included in the updated calculation, containing information regarding such individuals with correct indicators in subsection 3.2 of the calculation, and if necessary (in case of a change in the total amount calculated insurance premiums) the indicators of section 1 of the calculation are adjusted.

We are waiting for a new form

The Federal Tax Service of Russia is working on a draft order that will make changes to the form and format of calculations for insurance premiums, as well as to the procedure for filling it out. This is a draft Order of the Federal Tax Service of Russia “On amendments to the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form "" (hereinafter referred to as the Order).

The notice of the beginning of the development of the Order indicates that changes will be made to certain indicators for calculating insurance premiums. This initiative comes from the tax service and is not related to changes in legislation.

The planned date for entry into force of the Order is indicated - January 2018. There is no transition period provided.

The calculation must be submitted quarterly no later than the 30th day of the month following the reporting (calculation) period, taking into account the rule for postponing the date if it coincides with weekends or holidays (clause 7 of Article 431 of the Tax Code of the Russian Federation). For 2017, calculations must be submitted no later than January 30, 2018.

Contributions must be submitted every quarter. The deadline for submitting the report is 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). The reporting periods are 1st quarter, half a year and 9 months (Article 423 of the Tax Code of the Russian Federation).The reporting campaign for the first half of 2017 showed that accountants make many mistakes when filling out insurance premium calculations. This article is about the most common mistakes. The article also describes how to prevent mistakes and thereby minimize receiving a fine from the Federal Tax Service.

Error 1 - was not reflected in Section 3 of the Calculation for employees on maternity leave or child care leave.
The Calculation of Insurance Premiums in accordance with the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@ includes section 3 “Personalized information about insured persons”. This section is mandatory for all insurance premium payers.
Insured persons for the purposes of compulsory pension, health insurance and social insurance are persons working under an employment contract (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ, clause 1 of Article 10 of the Federal Law of November 29, 2010 No. 326 -FZ, clause 1, article 2 of the Federal Law of December 29, 2006 No. 255-FZ).

If employees are not accrued salaries, only subsection 3.1 will need to be filled in, because in the absence of data on the amount of payments and other remunerations accrued in favor of individuals for the last 3 months of the reporting (settlement) period, subsection 3.2 of section 3 is no longer filled out (clause 22.2 The procedure for filling out, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@). Employees who are on parental leave for up to 1.5 or 3 years during the reporting quarter, as well as on maternity leave, must be reflected in Section 3 of the Calculation - “Personalized information about insured persons.” According to these employees, it is necessary to fill out subsections 3.1
Subsection 3.2 of Section 3 of the Calculation for such employees is not completed. As stated in clause 22.2 of the Rules, in personalized information about insured persons that does not contain 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 in.

Error 2 – vacation pay for October, but paid in September was not reflected in the Calculation for 9 months.
Organizations accrue vacation pay until the employee goes on vacation, and vacation pay must be paid at least 3 days (calendar) before the start of the vacation. It happens that an employee goes on vacation from the first day (10/1), then vacation pay must be accrued and paid in September.
Accordingly, the accountant must accrue and pay vacation pay at the end of September, as well as reflect vacation pay in the taxable base for calculating insurance premiums for 9 months. To do this, reflect the contributions from them in the total amounts of Section 1. The amounts of insurance contributions from vacation pay will be included in the data on lines 030, 033, 050 and 053 of Section 1.

Error 3 - the amount of contributions for each employee does not match the amount accrued for the company as a whole
The data reflected in section 1 regarding the accrual of contributions for the company as a whole must coincide with the information from section 3, with information on accrued contributions for each employee (insured person).
Clause 7 of Art. 431 of the Tax Code directly indicates this control ratio. It will not be possible to submit such a calculation, but even if the report is accepted with this violation, then with 100% probability the tax authorities will send a request for explanations and correction of errors.
The mistake often lies in the fact that the program rounds up kopecks - for each employee the amounts are reflected with kopecks, respectively, in the final form a different amount is obtained. You need to pay attention to this and try to identify these errors yourself. The easiest option is to check the calculation through “Taxpayer Legal Entity”.

Error 4 - in appendices 3 and 4, the calculations reflected payment for the certificate of incapacity for work for the first three days
Payments allocated for social security purposes, this also applies to payments for a certificate of incapacity for work, they also need to be reflected in the calculation. If an employee is ill, the employer pays for the first three days of illness at his own expense. Accordingly, these amounts should not be included in the calculation. If you reflect these amounts in the calculation, the company will underestimate the amount of current payments for insurance premiums. As a result, this error will lead to violations and fines.
Accordingly, you will have to pay additional social insurance contributions in case of temporary disability and in connection with maternity.
The calculation with this error will pass the control ratios and there will formally be no problems with the tax authorities upon receipt. But during a desk audit, the regulatory authorities will identify this error, and the inspection will send the organization a demand for payment of arrears, as well as a demand for payment of penalties.

Error 5 - the organization did not reflect non-taxable payments
Not reflecting payments that are not subject to taxation in the calculation is dangerous for the company and can lead to a fine under Article 120 of the Tax Code of the Russian Federation for gross violations of the rules for accounting for income and expenses.

Error No. 6 – the SNILS data of the organization and the inspection do not match
When transferring data from the Pension Fund to the Federal Tax Service, problems arose with information on individuals. It happens that the data of the organization and the tax office in terms of compliance with SNILS and the employee’s full name do not match. A calculation with such an error will not work; the control relations will have to be corrected.
And since organizations often submit reports on the last day, you can get fined in accordance with Art. 119 of the Tax Code of the Russian Federation - a minimum of 1000 rubles and possible blocking of the account for late payment.
If the organization’s data is correct and matches the data provided by employees, but the calculation is still not sent, then there is an error in the information in the inspection. To do this, it is necessary to check with the inspectorate about the full name. and SNILS employees.
To minimize this error, it is recommended to first check the SNILS in the organization, and then check with the controllers. This will save the organization from unnecessary fines.

Error 7 – the calculation reflected only the paid salary to employees, but forgot to reflect the accrued salary.
The fact of payment of wages for the purposes of the DAM is not important, since insurance premiums are calculated from payments that are accrued.
For example, an advance payment (payment for the first half of the month) for September was paid in September, and the final salary payment was transferred to employees in October, then the calculation of contributions must reflect the entire amount of contributions from the September salary.
The amount of contributions from the September salary will be included in the data on lines 030, 033, 050 and 053 of Section 1.
If this is not done, the tax authorities will consider that the organization is deliberately underestimating the base for insurance premiums. And this may lead to the accrual of fines or you will have to submit an updated calculation, pay arrears, penalties and a fine.

Error 8 – information about the participant - the general director - was not reflected in Section 3 of the calculation.
Information about the sole founder, who is also the general director of the organization, must be shown in the calculation, even if the director does not receive a salary. All employees of the organization are the insured person, even if it is the general director - a participant.
Accordingly, regardless of whether his salary was calculated, fill out Section 3 for the director and include him in the number of insured employees (clauses 22.1–22.36 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Even if the organization does not conduct activities and does not pay salaries, the calculation must still be submitted with zero indicators. Failure to submit a calculation will result in a fine.

The composition of the zero calculation is as follows:
title page,
section 1,
subsections 1.1 and 1.2 of appendix 1 to section 1,
appendix 2 to section 1 and section 3 (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

In a letter from the Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07/17273, the financial department reported that the Tax Code does not provide for an exemption from the obligation of the payer of insurance premiums to submit Calculations in the event that the organization does not carry out financial and economic activities.
By submitting Calculations with zero indicators, the payer declares to the tax authority that in a specific reporting period there are no payments and remunerations in favor of individuals who are subject to insurance premiums, and, accordingly, the absence of amounts of insurance premiums payable for the same reporting period. If you do not submit a zero calculation for insurance premiums, the employer faces a fine (the minimum amount of which is set at 1000 rubles).
Thus, if the payer of insurance premiums does not have payments in favor of individuals during a particular settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period.

Error 9 – the employer does not have information about the employee’s SNILS or TIN
If the organization does not reflect the SNILS of the employee (the insured person) in the calculation, then with a 100% probability the inspectorate will not accept such a calculation.
It is very easy to solve this problem - you need to obtain SNILS. Send the employee to the Pension Fund office at his place of residence. The employee will receive a SNILS number on the day of application. The employer can independently contact the Pension Fund, but in this case the result will have to wait 5 working days.
If the organization does not reflect the TIN of the insured person in the calculation, then the calculation will go through, since such an element (TIN) is optional.
Now let’s turn to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. This document, among other things, defines the conditions for the mandatory presence of the TIN of individuals as part of the calculation.
Thus, it turns out that the official regulatory documents stipulate that the TIN of an individual as part of the calculation of insurance premiums is indicated only if it is available. If an individual does not have a TIN, then it is not necessary to indicate the taxpayer identification number when calculating contributions.
But local inspectors may think differently.

In this article, we examined the most common mistakes made by organizations in previous reporting periods. Knowing this, you can minimize your risks by checking these aspects again when preparing the calculation. You will spend time, but will get rid of fines from the tax office, as well as from receiving requests from the inspectorate to provide explanations or submit updated calculations. For each error described, inspectors often issue demands.