What is z in the credit card. Direct payments: a step-by-step algorithm for an accountant. RSV: presentation place codes

Could you please explain what is the OFFERING SYSTEM and DIRECT PAYMENTS in Annex 2 of the new RSV? And how can we show the excess costs of sick leave, if insurance premiums(2.9%) were paid in full? Until 2017, we ourselves regulated payments to the FSS, i.e. paid the difference between accruals and sick leave, apparently this is the credit system? Since in 2017 all insurance payments were transferred to the IFTS, they decided to play it safe and paid insurance premiums (2.9%) in full. How should we reflect this in the new report? On line 110, do we have to report the difference between the assessed insurance premiums and the costs of paying insurance or assessed premiums, or does it depend on the credit system or direct payments? And in line 120 we put the amount of sick leave payments, since we have an overpayment for this amount? In application 2 we put 1-direct payouts? In line 90, the excess amount with code 2? I filled out 3 versions of the report in the electronic reporting program ... and all without violations. I would still like to understand which option is the most correct. And how will all this move to the 2nd quarter, where we will apparently pay according to the credit system... Will line 120 decrease?

Answer

Direct benefit payments (code 1) - employee benefits are paid directly by the fund if there is a pilot project in the region. Credit system (code 2) - the institution pays benefits to employees, and then its expenses are reimbursed by the fund. Since the institution calculates and pays sick leave benefits, you have a credit system, so put code 2. When filling out the calculation of insurance premiums, it is recommended that you first fill out all the applications, and then transfer the received amounts from the applications to section 1. I note that the payment of insurance premiums is not reflected in the calculation, so proceed from the accrued amounts of insurance premiums and benefits. For social security contributions, first fill out application 2. In line 090, if the expenses for the reporting period exceed the contributions, indicate the sign - 2 and in the corresponding column the amount, do the same for each month of the reporting period. If for each month of the reporting period the amount of expenses exceeds the accrued contributions, then for all columns of line 090 indicate sign 2 and the amount of excess. If in any month the expenses did not exceed the contributions, then indicate item 1 and indicate the amount of contributions payable. Then, transfer the data from line 090 of Appendix 2 to section 1 in lines 110-113, 120-123 in the following way: - in lines 110-113 transfer amounts with attribute 1 from Appendix 2 of line 090; - in lines 120-123, transfer the amounts with attribute 2 from Appendix 2, line 090. Samples are in recommendation No. 3. Please note: you cannot fill out at the same time: - lines 110 and lines 120; – lines 111 and lines 121; – lines 112 and lines 122; - lines 113 and lines 123. This is provided for by paragraphs 5.1–5.21 of the Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Rationale

If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.

Calculation of insurance premiums: reporting/billing period codes

RSV: presentation place codes

Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected] ):

Calculation of insurance premiums: tariff codes

The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.

All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code "01" in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code "02".

Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.

In addition, it is important to note that if during the reporting / billing period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.

The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums: codes of types of documents

The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the passport of an employee - a foreign citizen is reflected, then the code "10" is put in this line.

All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected]

Calculation of insurance premiums: codes of the category of the insured person

In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of which personalized accounting information is being submitted.

The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] So, for example, if an employee belongs to the category of persons who are covered by compulsory pension insurance and for whom insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.

RSV: other codes reflected in the calculation

In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:

The line "Attribute of payments" is an innovation in Appendix 2 of the calculation of insurance premiums. Initially, its appearance is associated with the transfer of reporting on insurance premiums to the FTS. Until now, many employees of companies responsible for reporting are having difficulty deciding which sign of payments in the calculation of insurance premiums to put: 1 or 2. We analyze what this parameter means and how to fill in this column.

What is a "Payment Sign"

Before deciding to fill out this line, you need to figure out what the “Sign of payment” is: this indicator refers to the system by which payments are made when an employee becomes disabled or goes on maternity leave. Today there are 2 main mechanisms.

The first option is the offset type of payments. In this case, the disability benefit is paid immediately by the entire company, and after the payment is made, the Social Insurance Fund compensates the employer for these costs in full.

The second option is direct payment (FSS pilot project regions). In this case, the Social Insurance Fund directly acts as a source of finance for payment for temporary disability or maternity, and the company's finances are not involved.

Direct payments are in the following cases:

• payment is made on sick leave (this also includes all cases of disability associated with pregnancy and childbirth);
• payments in connection with the registration of a woman at an early stage of pregnancy;
• allowance for child care up to 1.5 years;
• payment of 4-day leave to care for a disabled child to either parent.

Thus, in Appendix 2 for calculating insurance premiums, the sign of payments is filled in with the number “1” for direct payments and “2” for using the offset system.

Last changes

Traditionally, Russia used a credit system of insurance payments. In this case, the employer organization was responsible to the employee for the fulfillment of social protection obligations. Everything sick leave were paid from the company's funds, and only then the state, represented by the FSS, compensated these expenses.

The difficult financial situation often resulted in the company being unable to meet its payment obligations in full. To compensate for these difficulties, a pilot project "Direct Payout" was launched. This happened in 2011.

Since this year, systematically more and more regions have been connected to the program by adding to the Decree of the Government of the Russian Federation No. 294 of 04/21/2011.

REFERENCE

Initially, the master plan of the campaign provided for the transfer of all regions of the country exclusively to the production of direct payments by 2021. However, based on Decree No. 1514, the expansion of the pilot project of direct payments from the FSS has been suspended.

Today, you can put the code "1" in the "Sign of payment" column only in the region that participates in the FSS program. A complete list of them participating in the program for 2018 can be found on our website at the link above.

As a result, insurers can fill in the sign of payments in the calculation of insurance premiums for 2018 with the number “1” in 33 regions.

Appendix 2 is part of the ERSV, filled out for submission to the IFTS. It is worth emphasizing that an error in filling in the “Payment sign” field will not cause a company or employee to be fined. However, incorrectly completed positions will need to be redone and resubmitted. To avoid this, you need to clarify in advance whether your region is a participant in the Direct Pay project and how to fill out this column.

In July, all employers will submit to the IFTS the calculation of insurance premiums for the first half of 2017. The new calculation form has been applied since the 1st quarter of 2017, and policyholders still have questions about its preparation. We already wrote about the procedure for filling out the calculation earlier, and in this article we will consider the nuances of filling out a single calculation for insurance premiums for the 2nd quarter of 2017 using some sections as an example.

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 in the reporting period, it is necessary to correctly reflect this in the calculation in order to receive reimbursement of expenses incurred from the FSS. Insurance premiums for compulsory social insurance in the calculation are assigned appendices 2, 3 and 4 to section 1.

An example of calculating insurance premiums with benefits

The organization in the second quarter of 2017 paid sick leave to three employees for 15 days of illness: 5,000 rubles. in April, 6000 rubles. 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 allowance for the birth of a child - 16,350.33 rubles.

No benefits were paid in the first quarter. Half-year income paid to employees - 700,000 rubles, including: in April - 120,000 rubles, in May - 119,000 rubles, in June -115,000 rubles. The number of employees is 5 people. The credit system of payments of the FSS is applied, the tariff is 2.9%.

In Appendix 2 of the calculation, we indicate the sign of payments "2" - the employer pays benefits to employees, and then a offset is made against the payment of insurance premiums.

In our example of filling in 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 (p. 050). In this case, the amount of all benefits, incl. and sick leave at the expense of the employer. On line 060, we accrue contributions for the six months and for each month for 2 quarters.

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

The amount of reimbursements from the FSS, if they were in the reporting period, we distribute on line 080.

The calculated amount of contributions on line 060, minus the 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 assessed contributions, line 090 indicates the attribute "2". The calculation of insurance premiums for the 2nd quarter, an example of which we give, contains a total amount of expenses that exceeds the amount of accruals on contributions, now the FSS must reimburse the organization for this difference.

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 registered in early pregnancy,
• at the birth of a child,
• for child care,
• paid extra days off to care for a disabled child,
• for burial.

In 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 from the employer,
• line 050 - childbirth allowance,
• line 100 - the total amount of benefits.

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

Appendix 4 is filled out only if there are payments made at the expense of the federal budget.

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

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

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

• appendix 5 is formed by IT organizations (clause 3 of clause 1 of article 427 of the Tax Code of the Russian Federation),
• Appendix 6 - "simplifiers", the main activity of which is indicated in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation,
• appendix 7 - non-profit organizations on the "simplified" (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).

An example of filling out the calculation of insurance premiums: reduced tariff

The 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" - 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 rate of 20%, of which "pension" contributions are 20%, and compulsory medical insurance and FSS contributions are 0%.

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

• on line 060 we 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 privileged 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, remains.

The need to form and transfer to tax inspectors the calculation of insurance premiums for 2018 is the responsibility of those companies and entrepreneurs that are recognized as insurers. Introduced into Russian practice relatively recently, the unified calculation of insurance premiums for 2018 still causes many difficulties for accountants. In this article, we will consider what the report “Calculation of insurance premiums” is in 2018, how its revised version is formed, as well as the timing and procedure for submitting a tax report to the authorized authorities.

What is the calculation of insurance premiums in 2018

In October 2016, the order of the Federal Tax Service of Russia (No. ММВ-7-11/551) approved a new report, which essentially replaced the previously submitted insurance reports. Since that time, the administration of insurance premiums, with the exception of contributions for injuries, which are still transferred to the Social Insurance Fund, is carried out by the tax control authorities.

As for all other aspects of the calculation and payment of insurance premiums, starting from 2017, they are concentrated in the hands of the Federal Tax Service.

The calculation of insurance premiums in the Federal Tax Service 2018 is a document that combines information on compulsory, pension and social insurance.

The structure of this document can be presented in the form of three sections, each of which reflects certain information.

So, Section 1 is used to disclose information about the calculated amount of insurance premiums for various reasons. Many applications allow you to structure the presented data.

Section 2 can only be used by companies or entrepreneurs whose main activity is related to agriculture, that is, it is used only by agricultural producers. Accordingly, this section does not belong to the category of mandatory elements of the tax report.

As for the calculation of insurance premiums 2018 section 3, it is used as a source of information on personalized accounting in relation to each individual employee of the organization.

The question often arises as to which section should reflect information about an employee who is on sick leave or on parental leave. In the calculation of insurance premiums 2018, Appendix 3 of the 1st Section is intended for this purpose.

Who submits the calculation of insurance premiums 2018

In accordance with the instructions for filling out the calculation of insurance premiums, approved by the order of the Federal Tax Service discussed above, companies and businessmen who have employees who operate on the basis of signed labor contracts must submit this document to the authorized bodies. Thus, the need to generate a new tax report is not tied to the legal status of the employer.

Due to the fact that the calculation of insurance premiums is compiled on an accrual basis from the beginning of the calendar year. Accordingly, even if the employer said goodbye to all his employees during the reporting period, the need to draw up a reporting document is present for the company or entrepreneur until the end of the year.

Where to submit the calculation of insurance premiums 2018

The body responsible for accepting the tax document on insurance premiums is the Federal Tax Service. Organizations must transfer the calculation to the territorial Federal Tax Service at the place of their registration. As for individual entrepreneurs, they should report to the tax authorities at the place of residence.

Calculation of insurance premiums 2018: due date

The report "Calculation of insurance premiums" 2018 belongs to the category of quarterly reports. This means that at the end of each quarter, policyholders must generate, verify and submit a single calculation of insurance premiums in 2018.

Calculation of insurance premiums 2018 - the deadlines for submission to the inspection are set within the 30th day of the month following the reporting quarter.

Accordingly, the calculation of insurance premiums for the 1st quarter of 2018 must be submitted to the tax authorities before April 30, 2018. A half-year report is submitted to the Federal Tax Service by July 30, 2018, for nine months - no later than October 30, and a report for 2018 must be submitted by January 30, 2019.

You can download the unified calculation of insurance premiums 2018 at the link provided:

Adjustment of the calculation of insurance premiums 2018

Tax employees allow the possibility of correcting already submitted tax reports by providing an updated calculation of insurance premiums 2018. The newly generated document will need to reflect the serial number of the adjustment made, as well as fix the correct information on the lines of calculation of insurance premiums.

Accordingly, the corrective calculation for insurance premiums 2018 must be provided in the same manner as the submission of the original version of the document.

Calculation of insurance premiums of a separate division 2018

A lot of questions among accounting workers arise if the company has separate divisions. If there are divisions, the payment of insurance premiums and the provision of tax reporting should be carried out at the place of direct payment of income in favor of individuals, that is, at the location of a separate subdivision.

Calculation of insurance premiums for individual entrepreneurs in 2018

Individual entrepreneurs must calculate and pay insurance premiums for themselves even if they do not have a single employee. When calculating, you will need to focus on the current value of the minimum wage. However, this year the contributions for entrepreneurs are set at fixed size. Accordingly, the minimum wage for the calculation of insurance premiums for IP 2018 is not applied.

As for the need to form an ERSV in this case, this is not required, since information on the contributions paid for the entrepreneur is not reflected in the calculation.

Dividends calculated on insurance premiums 2018

A lot of questions arise about whether it is necessary to reflect the paid dividends in the calculation of insurance premiums in 2018 (the deadlines were discussed above). Dividends are not included in the ERSV as non-taxable income. Accordingly, if only dividends were paid to the personnel, then dashes must be put in the columns of the report. In the same case, if dividends were among other payments for the period, it is necessary to reflect income in the usual manner.

Control ratios for calculating insurance premiums 2018

In order to submit a correct report to the tax office, it is necessary to check it on the basis of the control ratios of the calculation before submission. In this case, policyholders need to focus on the orders of the Federal Tax Service No. BS-4-11/4371, BS-4-11/12678.

Questions related to filling out the form

Consider what questions the policyholder may have when filling out the form:

1. What tariff code should be reflected in the document? In the calculation of insurance premiums in 2018, the tariff code depends on which tax regime the insured applies: 01 - OSNO, 52 - USN, 53 - UTII.
2. How to fill in the payment sign column? In the calculation of insurance premiums in 2018, the sign of payments suggests two possible options: 1 - direct payments, 2 - offset payments. Direct payments mean that the benefits will be paid to the employee at the expense of the off-budget fund directly, bypassing the employer. However, in practice, direct payments are related to the pilot project of the Federal Tax Service and are not relevant for all regions. The credit system assumes that the payment of benefits is entrusted to companies, which will later be reimbursed by the fund for the costs incurred.

The calculation of insurance premiums in 2018 - the premium calculator is presented in various Internet resources - is one of the most important tax reports in the system of calculation and payment of insurance premiums.

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