What's new?

In printed forms for pay slips, a new document has been added - a log of the issuance of pay slips

Implemented the ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) into the program information database using electronic document management(EDO) according to approved formats (Accounting-EDO menu)

When calculating/recalculating vacation and vacation compensation, printing of a non-unified form for calculating average earnings has been added

New indicators in the "Counterparty Monitoring" section. Improved stability.

Added a new mode: "Salaries and personnel -> Calculation of dividends"

The ability to import from Bukhsoft Simplified System software has been added to the "Import from Bukhsoft programs" mode

Implemented import of data from software products BukhSoft. Menu "Settings and service", "Import, export", "Import from Bukhsoft programs"

Implemented output of form P-4 (statistics) to magnetic media

Tax return about expected income individual(Form 4-NDFL, KND 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

New form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-NDFL -> Certificates to different OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMO in different month ranges

Unified calculation of insurance premiums

Reporting to the Federal Tax Service in 2018 - news

In "Taxpayer PRO" the functionality "Reconciliation of 6-NDFL data with 2-NDFL data" has been expanded with new reporting forms. The indicators of 2-NDFL, 6-NDFL, Calculation of insurance premiums, reporting in the form SZV-M and SZV-STAZH are reconciled. Any discrepancies found are reflected in the reconciliation protocol.

PC "Taxpayer PRO": The report "Calculation of insurance premiums" is adapted to a large number of Section 3 data (Personalized information about insured persons)

PC "Taxpayer PRO": Implemented automatic filling of the calculation of insurance premiums (including corrective forms)

The calculation is implemented in the Taxpayer PRO PC

In 2017, with the reporting for the 1st quarter, a new calculation of insurance premiums must be submitted to the Federal Tax Service. A new calculation of insurance premiums to the Federal Tax Service was introduced in 2017 in connection with the transfer of administration of contributions to the Tax Service.
The calculation form was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@

And they were cancelled, this is due to the fact that contributions from January 1, 2017 were transferred to the Federal Tax Service Federal law dated 07/03/2016 No. 243-FZ. Last reporting period 4th quarter. The deadline for submitting RSV-1 is until February 15 for a paper report, until February 20 for an electronic report for the 4th quarter of 2016.
Federal Law dated July 3, 2016 No. 243-FZ

Download the program and prepare a calculation of insurance premiums. It's simple!

Deadlines for submitting calculations for insurance premiums to the Federal Tax Service in 2018

The calculation must be submitted at the end of each reporting period to the Federal Tax Service. The deadlines are the same for companies that report on paper and via the Internet - the 30th day of the month following the reporting quarter.

PC "Taxpayer PRO"

PC "Taxpayer" - designed for maintaining accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, FSRAR in in electronic format on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCC) with an electronic digital signature (EDS).

Download program

Basically, the control ratios published in the letter from the Federal Tax Service have been preserved in the same form as in the previous version (letter from the Federal Tax Service). But there are also changes. For example, in the equation of equality “The total amount of calculated CBs on the compulsory pension fund for each month from a base not exceeding the limit value for the payer as a whole ≠ the amount of calculated CBs on the compulsory pension fund for the corresponding month from a base not exceeding the limit value for each individual” is now An error is allowed, but not more than 0.5 kopecks multiplied by the number of insured persons.

In the control ratio for column 2 of line 050 of Appendix 7, a condition appeared that it should be met only for annual calculations: provided that “reporting period code” = 34 g. 2 tbsp. 050 adj. 7 rub. 1 SV ≥ 70.

The control ratio on the equality of the value of line 240 in each month to the product of the base and the tariff (item 220 × tariff = item 240), which in the first quarter caused a lot of trouble for accountants, because they calculate contributions not from the base for the month, but on an accrual basis, has been canceled the total from the beginning of the year, taking into account previously paid amounts (in accordance with clause 1 of Article of the Tax Code of the Russian Federation). And also now the meaning of Art. 030 of subsection 1.2 (payments for calculating contributions for compulsory medical insurance) with the amount in columns 210 of section 3 (discrepancies arose when making payments to temporarily staying foreigners).

But new checks have appeared for the number of insured persons. Now the tax authorities will check in the calculation the values ​​indicated in column 2 of lines 010 of subsections 1.1, 1.2 and Appendix 2, with the number of “1” (attribute of the insured person in the system) indicated in lines 160 (OPS), 170 (Compulsory Medical Insurance), 180 (OSS) subsections 3.1.

The changes also affected inter-document checks. So, for reconciliation with 6-NDFL, the calculation will now use not line 030 of subsection 1.1, but line 050 (the basis for calculating insurance premiums). In addition, the tax authorities will compare the data on line 080 of Appendix 2 (expenses reimbursed by the FSS for the payment of insurance coverage) with the information provided to the Federal Tax Service from the FSS.

The remaining indicators regarding expenses for compulsory social insurance (Appendices 3, 4) will be checked by the territorial bodies of the Social Insurance Fund using the control ratios published in the letter.

Answers to frequently asked questions

Features of filling out the updated calculation

Question. I sent a calculation of insurance premiums to the Federal Tax Service. In response, a notification was received that the calculation had been accepted, but clarification was required, since a discrepancy was found with the full name and SNILS for one employee. How to fill out the updated calculation correctly?

Answer. In the updated calculation, section 1 must be included with the same data that was in the initial calculation, and section 3 for the specified employee must be included twice:

1. With adjustment number 1 with the same full name-SNILS as in the initial calculation and without the amounts in subsection 3.2.
2. With adjustment number 0 with the correct full name-SNILS and with the amounts in subsection 3.2.

Duplication of SNILS is not allowed

Question. Our organization submits calculations for insurance premiums centrally for all departments. We generated a single calculation, sent it to the tax office at the place of civil defense registration and received a notification that the calculation is considered not submitted due to “failure to fulfill the condition that the value of the amount of insurance premiums for the payer is equal to the total amount of insurance premiums for the insured persons.” . But we have the same amounts between line 061 and columns 240. What is the reason for the refusal?

Answer. Check whether SNILS is duplicated in section 3. This occurs when an employee moves between departments during the reporting period, and at the end of the period a single calculation is generated from xml files received from the departments. When processing the calculation in the Federal Tax Service, the amounts in column 240 for double SNILS are excluded from the calculation for verification, since they cannot be identified unambiguously, and therefore a discrepancy arises with line 061. For one individual there should be only one section 3, and the amounts accrued in different departments need to be combined. A check for duplication of SNILS can be done in Kontur.Extern.

Reconciliation of full name and SNILS

Question. When you handed over the RSV to the Pension Fund, it was possible through Kontur. Externally request from the Fund a reconciliation of your full name/SNILS. How to make such a request to the Federal Tax Service?

Answer. Such a full name-SNILS reconciliation can only be done in personal account taxpayer on the Federal Tax Service website. And in the Kontur.Extern system, when filling out the calculation of insurance premiums in section 3, you can generate an xml file for uploading in your personal account, so as not to enter personal data there manually. This opportunity appeared in the Kontur.Extern system at the beginning of July.

Unified calculation of insurance premiums 2018–2019 - you can download the form of such a document on our website. Which calculation form should I use in 2018-2019? How to fill it out correctly and what to pay special attention to? Do I need to submit zero reporting on insurance premiums? We have prepared answers to the most pressing questions from readers, and also provided a visual example of filling out a single calculation for insurance premiums.

New reporting - unified calculation of insurance premiums

Since 2017, policyholders submit new reports to the Federal Tax Service - a single calculation of insurance premiums in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. The name of the document - calculation of insurance premiums - does not have an abbreviation, although accountants have already shortened it to RSV or ERSV (unified calculation of insurance premiums). The number of the unified calculation form for insurance premiums 2018-2019 is KND 1151111.

The calculation is submitted 4 times a year: based on the results of the 1st quarter, half year, 9 months and year. The exception is peasant/farm enterprises (peasant farms), they submit calculations only at the end of the year.

The deadline for submitting the calculation is the 30th day of the month following the reporting period. If it coincides with a weekend, this period is moved forward to the next weekday.

Insureds submit the calculation to the Federal Tax Service at the place of registration of the individual entrepreneur (letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11/3748@) or the location of the legal entity.

Read about where departments should submit their calculations in the article. “The Federal Tax Service has explained how to submit calculations for contributions in relation to an OP” .

The tax authority must be notified of the deprivation of authority to pay wages. Read more about this in the material “The Federal Tax Service must be notified about the transition to centralized payment of contributions” .

Ask questions on our forum! For example, you can clarify which points in filling out the ERSV most often lead to the need to submit an updated report or write explanatory letters .

Form of a single calculation for insurance premiums to the Federal Tax Service

The unified calculation of insurance premiums 2018-2019 consists of a title page and three sections. There are 24 sheets in total. It is not necessary to fill them all out.

Section/application number	Section name	Compulsory completion for all policyholders	Notes
Title page			The policyholder indicates the TIN, KPP, adjustment number, the period for which the report is submitted, OKVED2, information about the tax authority receiving the report, the total number of sheets in the calculation
	Information about an individual who is not an individual entrepreneur		Filled out by policyholders who are not registered as entrepreneurs and who have not indicated their TIN
	Summary data on the obligations of the insurance premium payer		OKTMO is indicated here, KBK contribution, contribution amount for the billing period and contributions for the last 3 months of the billing period - and so on for each type of contribution
Annex 1	Calculation of insurance premiums for compulsory pension and health insurance		Consists of subsections: 1.1, 1.2 - mandatory for all policyholders; 1.3, 1.3.1, 1.3.2, 1.4 - filled in if there are appropriate payments
Appendix 2	Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM)		The policyholder specifies whether sick leave or benefits are paid directly to the employee or whether an offset system is in place. Fill in the number of insured persons in total and for each of 3 last months, the insurance base is given. The amount of reimbursement of expenses to the policyholder and the amount of contributions payable to the budget are also indicated.
Appendix 3	Expenses for compulsory social insurance in case of VNIM and expenses incurred in accordance with the laws of the Russian Federation		Here you can see cumulative payments to employees by type of insured event and the total amount of payments. Accrued but not paid benefits are recorded for reference.
Appendix 4	Payments made from the federal budget		Payments to Chernobyl victims, as well as victims at the Mayak production association, the Semipalatinsk test site and other radioactive zones are indicated
Appendix 5	Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers from sub-clause. 3 p. 1 art. 427 Tax Code of the Russian Federation		Filled by IT companies
Appendix 6	Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation		Filled out by simplified workers engaged in production, construction or providing some services (film rental, organization of museums, libraries, nature reserves, etc.)
Appendix 7	Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers from sub-clause. 7 clause 1 art. 427 Tax Code of the Russian Federation		Filled out by NPOs on the simplified tax system engaged in the social, scientific, educational, healthcare and mass sports spheres
Appendix 8	Information necessary for the application of a reduced rate of insurance premiums by payers from sub-clause. 9 clause 1 art. 427 Tax Code of the Russian Federation		Filled out by merchants on a patent (except for those employed in retail trade, catering, real estate rental)
Appendix 9	Information necessary for applying the insurance premium rate established in paragraph. 2 subp. 2 p. 2 art. 425 and para. 2 subp. 2 tbsp. 426 Tax Code of the Russian Federation		Fill in regarding payments in favor of foreigners and stateless persons temporarily staying in the Russian Federation
Appendix 10	Information necessary for applying the provisions of sub-clause. 1 clause 3 art. 422 Tax Code of the Russian Federation		Filled out in relation to remuneration in favor of university students (full-time study) for activities in student teams (included in the register of associations with state support) under a contract or employment contract
	Summary data on the obligations of insurance premium payers - heads of peasant farms		Fill in regarding insurance premiums accrued for the head and members of the peasant farm
Annex 1	Calculation of the amounts of insurance premiums payable for the head and members of the peasant farm
	Personalized information about insured persons		Includes subsections: 3.2.1 - completed by all policyholders; 3.2.2 - filled out in accordance with the provisions of Art. 428 of the Tax Code of the Russian Federation regarding payments subject to additional tariff contributions

The calculation is very detailed and includes information that policyholders previously submitted to the funds in 4 different reports: RSV-1, RSV-2, RV-3, 4-FSS.

The main difference between ERSV is that only the accrued amounts of contributions and insurance payments are indicated in the calculation. Amounts paid and payment order numbers are no longer included in reporting. Also, the calculation does not reflect the balance of the company's debt on insurance premiums at the beginning and end of the reporting period.

Let's look at an example of how to fill out a single RSV.

Example

IP Sotskaya A.A. at OSN is engaged in the production of bread. There are 3 employees on staff:

Smirnova Elena Mikhailovna - salary 30,000 rubles.

Sotskaya Anna Vyacheslavovna - salary 40,000 rubles.

Inna Georgievna Fedorenko is on maternity leave for up to one and a half years, the benefit amount is 11,500 rubles. per month. A credit system of payments from the Social Insurance Fund is used.

There are no employees employed under a contract.

The accountant filled in title page calculation, section 1, appendix 1, subsections 1.1 and 1.2, appendix 2, appendix 3 (since there are social benefits in favor of the employee). In section 3, the data is included in subsections 3.1 and 3.2.1. In total there were 14 completed sheets.

A sample of filling out a single calculation for insurance premiums, compiled using these data, see below.

Read about filling out the calculation of contributions by participants in the FSS pilot project .

Zero reporting on contributions

Submitting calculations for insurance premiums is the responsibility of policyholders who pay income to individuals (clause 7 of Article 431 of the Tax Code of the Russian Federation), an exemption from which is not provided for by law (letter of the Federal Tax Service of Russia dated April 3, 2017 No. BS-4-11/6174).

In this regard, during periods of inactivity and non-payment of wages to employees, insurance premium payments will still have to be submitted. They will be issued according to the rules of zero reporting:

• in the amount of required sheets;
• with reflection of data about the policyholder and the necessary codes (report period, Federal Tax Service, OKTMO, KBK);
• with affixing the number 0 or a dash in the fields intended for data on accrued contributions.

Read more about the rules for registering a zero calculation for contributions here. material .

Important! In case of failure to submit the ERSV (both blank and completed) within 10 days after establishingAfter the deadline, the tax authorities will block the company’s current accounts. We talked about this in more detail.

Filing zero reporting on insurance premiums will serve as a source of information for the Federal Tax Service that:

• due to non-accrual of payments to individuals, the policyholder has no grounds for charging contributions;
• he is not one of the policyholders who calculated payments and contributions, but did not submit the calculation on time.

Read more about the purposes of filing a zero report in the article “Why do tax authorities need a zero calculation for contributions?” .

Results

The unified calculation of insurance premiums for 2018-2019 only seems voluminous. In fact, it is similar to previous reporting forms that accountants used to submit to the Pension Fund and the Social Insurance Fund. However, the new DAM has its own nuances of filling out and requires careful attention to the reliability of the data included in it. If you are late in filing, the minimum fine will be RUB 1,000.

Read about how to clarify the ERSV.

Mainly, tax authorities will check RSV 2018 only with 6-NDFL. At the same time, one indicator is important to controllers - the total value of all payments in favor of individuals

There is not much time left before the payment of insurance premiums for 2018 is submitted. We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. The calculation for 2018 is due by January 30, 2019 (Wednesday).

Now is the time to start collecting the necessary information for a new report. By preparing all the data correctly, you will minimize the risk of controllers detecting discrepancies. Tax officials will check the information provided using a certain methodology. In total, the calculation includes 311 internal comparison control points. But, more importantly, officials will compare the Calculation with indicators from 6-NFDL. We will look at what information should converge in today’s material.

Attention! Especially for accountants, we have prepared reference books and documents that will help you fill out the DAM correctly and submit it to the tax office in a timely manner:

You can fill out the RSV online in the BukhSoft program. She will do this in 3 clicks, on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to tax office the form will be tested by all Federal Tax Service verification programs. Try it for free:

Fill out RSV online

Why might the payment not be accepted?

According to the regulatory legal provisions of the RSV 2018, the tax authorities will not accept it in two cases:

• the data from Section 1 and the total indicator of all insurance premiums for Section 3 of the new calculation do not agree;
• Errors were found in information about employees (incorrect full name, SNILS, TIN).

If other discrepancies are found, the DAM 2018 will be accepted, but inspectors will require clarification during the inspection process, which must be sent or the report corrected within 5 working days (Clause 3 of Article 88 of the Tax Code of the Russian Federation).

The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11/4371@, which provides the control ratios of the DAM 2018 and examines some contradictory situations. If errors are identified that prevent tax authorities from accepting the calculation, officials will notify the company. After making corrections, the calculation must be sent again.

In this case, you need to submit not a “corrective” calculation, but a “primary” calculation, but with the errors corrected. On paper, the updated “primary” calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via TKS - within 5 working days (clause 7 of Article 431 of the Tax Code of the Russian Federation).

See also:

• Correct calculation of insurance premiums for the 4th quarter of 2018 (filling sample);

Reconciliation of reports on insurance premiums - what should match what?

Let's look at what information from other mandatory reports will be checked by tax inspectors with the data in the 2018 DAM for the year.

RSV 2018 and SZV-M

Tax officials will check lines 070 to 100 of Section 3 of the RSV 2018 with personalized information about employees (in the same way, the Pension Fund verifies the employee’s data in SZV-M). Inspectors will check for discrepancies in the full names of employees, SNILS numbers and, if available, TIN. The verification will be carried out from the automated information system database.

If even one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company about this.

Addition to the article: the inclusion of data from the SZV-M form in section 3 of the Calculation of insurance premiums to the Federal Tax Service is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06/22747.

Intra-settlement check

Inspectors will also be interested in the correctness of the data entered into the DAM 2018 on the number of insured persons. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 appendix 1, appendix 2 to Section 1 of the Calculation.

Controllers will review information about the number of all insured persons and check whether this number is not less than the number of employees from whose salaries insurance premiums are calculated. The number of insured persons cannot be less than the number of employees working in the company for whom contributions are paid. Reconciliation will be carried out for each reporting month and if discrepancies are identified, explanations will be required. In response, you need to send a clarifying calculation to the Federal Tax Service at the place of registration.

RSV 2018 and 6-NDFL

Mainly, tax authorities will check RSV 2018 only with 6-NDFL. At the same time, one indicator is important to controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of the 2018 RSV.

Inspectors will check this line with line 020 of Section 1 6-NFDL, which indicates the amount of income of individuals. If the data does not add up, officials will demand an explanation from the company.

Please note that if you submitted 6-NDFL for 2018 to the Federal Tax Service, then the RSV 2018 will also have to be submitted to the tax authorities. Moreover, this must be done even if in the reporting quarter all income paid to individuals was not subject to insurance premiums by law. This note was made in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@.