Calculations for insurance premiums (DAM) and 6-NDFL must be submitted to the Federal Tax Service by all business entities that have hired personnel and make payments to individuals. After the tax authorities transferred the functions of monitoring settlements with the budget for insurance contributions, the Federal Tax Service had the opportunity to compare reporting data on income tax and insurance contributions. Tax authority specialists have developed both internal control relationships for each type of report, as well as inter-document ones, which must be taken into account by all taxpayers when independently checking the contents of calculations submitted to the tax inspectorate. Recently, the control ratios have been supplemented; let’s look at them in more detail.
The concept of control ratios 6 personal income tax and calculation of insurance premiums
They are very easy to find and identify, since the necessary information is contained in letters of the Federal Tax Service No. BS-4-11/ [email protected] and No. BS-4-11/4371. It also provides information on what measures are used by tax inspectors to identify discrepancies.
The first letter indicates the control relationships existing between Form 6-NDFL and insurance premiums.
The basic rules that businessmen must adhere to include:
- is certainly transferred to the employees of the Federal Tax Service of the RSV when submitting 6-NDFL, but the ratio applies only to parent organizations;
- when calculating indicators in 6-NDFL, total income excluding dividends must be equal to or greater than the base used to determine insurance premiums for pension insurance.
Attention! The last ratio does not apply to taxpayers who do not have separate divisions, and also does not apply to individual entrepreneurs working under UTII or PSN.
Since 2021, new inter-document relationships regarding the 6-NDFL form have been in force, which is recorded in the letter of the Federal Tax Service N BS-4-11 / [email protected] Based on this document, one important relationship must be observed between the DAM and 6-NDFL. The total amount of income excluding dividends must be equal to or greater than payments calculated in favor of citizens. This rule applies in each reporting period entirely to the tax agent, so all divisions and branches are taken into account.
If for various reasons this condition is not met, then this becomes the basis for initiating an unscheduled tax audit, as suspicions arise about understatement of income.
It is also useful to read: Details for paying insurance premiums for individual entrepreneurs
Design features of RSV-1
RSV-1 is a specific report containing calculations of insurance premiums for each quarter of the reporting period. Thus, RSV-1 for the first quarter of 2021 must be submitted to the Federal Tax Service of the Russian Federation before 04/30/2020. The current unified form RSV-1 is regulated by Order of the Federal Tax Service of the Russian Federation No. ММВ [email protected] dated September 18, 2019. If an outdated reporting form is used, the company will be fined.
So, first of all, it is necessary to prepare the title page of the RSV-1. It reflects general information about the organization: company name, INN, KPP, OKPO, full name of the manager, as well as contact information. In the “Adjustment number” column, you must mark the corresponding number (0 – if the form is submitted for the first time, or a further number corresponding to the order in which the document is submitted). You should also note the Federal Tax Service code and the location code of the enterprise.
Then you need to immediately go to the 3rd section of the form in question. This block provides detailed information regarding each employee included in the report. So, for each employee it is required to indicate: his full name, SNILS, date of birth, gender and citizenship.
Then you should fill out part 3.2, namely, note the serial number of the month in the appropriate column, which is reserved for recording the date of accrual of income. The category code of the insured entity should also be noted. For example, the employee code is “NR”. After this, monthly details of accrued earnings are recorded.
If one of the employees exceeds the maximum base for calculating insurance premiums, block 3.2.2 must be completed. In accordance with the limit values for OPS in 2021, this mark is 1,292,000 rubles. per hired personnel.
The third block of RSV-1 is issued for each employee separately. The final volume of accruals and insurance deductions for each entity must coincide with the volumes of funds reflected in the 1st and 2nd sections. In circumstances where there are improper discrepancies, fiscal representatives may reject the report. Also, a refusal will follow if errors are identified in the preparation of personal information about employees.
Only after this is it appropriate to proceed to the design of the 1st information block. So, the information in this section is entered as follows :
- code to designate the tax system: 01 – OSNO, 02 – USN, 03 – UTII;
- amount of workers. In this case, the noted information is reflected sequentially: first, the total number of personnel is recorded, then - the number of those who received accruals included in the calculation base, and after that those persons for whom the excess of the maximum base was recorded are reflected.
Next, specific amounts of accruals and insurance premiums are prescribed according to a similar principle.
It is also important to disclose in detail non-taxable payments in the report, if any. It must be remembered that, based on Art. 422 of the Tax Code of the Russian Federation, non-taxable payments include :
- Benefits from the state for the targeted needs of the subject;
- Amounts of compensation determined by the state budget, within the framework of standards;
- One-time financial transfers for the purpose of material support. For example, in the event of the loss of a close relative by an employee, an emergency or other disasters;
- Material assistance when a child appears on the face. The benefit is provided within the framework of 50,000 rubles. Funds issued to a subordinate in excess of the noted limit will be taxed;
- Material assistance up to 4000 rub. Similar to the previous paragraph, funds issued in excess of the established limit will be included in the taxable base;
- The volume of insurance premiums, including additional insurance and other payments.
After this, subsection 1.2 of Appendix No. 1 of the 1st section of the RSV-1 is drawn up. It records information for compulsory medical insurance in the same way. Next, fill out Appendix No. 2 of the 1st section of the form. In this block it is necessary to record information for calculating VNIM deductions. Appendix No. 3 includes information regarding compensation payments from social insurance if, during the reporting period, the company recorded facts of staff going on sick leave. The marked information blocks of the report have tooltips and names of each field. In view of this, as practice shows, drawing up the document is not difficult.
At the end of the document, fill in the summary data in section No. 1. It requires you to note all the amounts required to be paid to the budget for each type of insurance separately.
To check the correctness of the execution of the two previously discussed forms, it is recommended to use the control ratios 6-NDFL and RSV-1 for 2021.
Is it possible to do calculations online?
For reconciliation, entrepreneurs and their employees can use special online calculators. With their help, insurance premiums, personal income tax and other indicators are calculated. Thanks to the data obtained, it is possible to detect discrepancies or errors in the company's accounting department.
For the calculation, enter the following data:
- salary paid to employees monthly;
- the period during which the organization operates;
- personal income tax rates, since sometimes foreigners are employed and pay 30% of income;
- A 9% rate applies to dividends.
Using an online calculator, entrepreneurs receive information about the monthly tax burden. Some sites offer more detailed information, so you can find out not only the amount of personal income tax, but also the insurance premiums that must be paid for all employees of the organization. After such a calculation, a reconciliation is easily carried out, which allows you to make sure that the information in the DAM and 6-NDFL is the same.
Zero tariffs for SMEs from industries affected by coronavirus
Check the completion of Appendix 2:
- for each insurance premium rate, the following are now filled in: “Payer rate code”, “Payment attribute” and lines 010-060;
- lines 070 - 090 of Appendix 2 to Section 1 reflect information in general on the payer of insurance premiums;
The formula for calculating information on line 090 has changed:
How to verify data
Entrepreneurs carry out reconciliation themselves, and can also entrust this procedure to an accountant or third-party auditor. The procedure is carried out before the reports are transferred to the Federal Tax Service, which makes it possible to ensure that there are no discrepancies.
Important! When submitting 6-NDFL reports, you must immediately submit calculations for insurance premiums, which simplifies the verification process for tax inspectors.
If it turns out that the accrued income is less than the payments and rewards transferred to individuals, then this is represented by a violation of the control ratios. Therefore, the entrepreneur did not include any payments to individuals in the personal income tax tax base. Such a discrepancy requires special testing to identify the cause of the error.
It is possible not to carry out control ratios if the company paid daily allowances to employees. But under such conditions, it is necessary to provide special explanations to the tax inspectors. In this case, the calculation of contributions for 6 months of work is submitted by July 30, and the report on 6-NDFL by July 31. Discrepancies do not always indicate the presence of an error, but they require clarification from employers.
In April 2021, a review of reports received from businessmen for a year of work began. The forms are subject to verification by tax inspectors. Therefore, within a month, entrepreneurs receive letters from representatives of the Federal Tax Service when errors are discovered.
According to standard control ratios, income from which personal income tax is withheld must be less than all payments transferred to employees. If the organization has separate divisions, then this rule does not apply, since the income will not converge. Therefore, representatives of the Federal Tax Service check line 030 of subsection 1.1 of section 1 of the RSV with line 020 of section 1 of 6-NDFL.
The BukhSoft program filled out two sheets of Appendix 1 and two sheets of Appendix 2 to Section 1
Indicated the correct tariff code of the insurance premium payer
In section three, the category code of the insured person is indicated correctly
Tested the report using Bukhsoft’s built-in testing
The program found no errors. The DAM report for the half-year for an organization from an industry affected by the coronavirus is ready for sending
What to do if there are discrepancies
If, during an independent check, an entrepreneur discovers inaccuracies, then along with the reports, explanations are sent to representatives of the Federal Tax Service. There are no discrepancies if employees received only wages and no other remuneration. The indicators will not converge if there are additional payments on which personal income tax is paid, but insurance premiums are not transferred.
When drawing up an explanatory note, the exact and documented reason is indicated. For example, companies often use a GPC agreement when collaborating with individuals. Payments under this agreement are subject to personal income tax, but insurance premiums are not paid from them.
Another example is severance pay, child care or maternity benefits. Personal income tax is not paid from them, so they are not indicated in 6-NDFL, but such transfers are entered into the RSV.
Due to such payments, discrepancies appear, so it is advisable to immediately draw up an explanatory note, which is attached to the reports submitted to the employees of the Federal Tax Service. But the total indicators in 6-NDFL must always be greater than or equal to the values from the DAM. Tax inspectors are confident that income subject to personal income tax should be greater than the amount from which only insurance premiums are withheld.
Reference! If the entrepreneur does not send explanations on his own, then they are requested by the inspectors after the reconciliation. To do this, the businessman receives an official letter at his registration address.
He can obtain such information through his personal account on the Federal Tax Service website. After this, explanations are given in due time. In their absence, representatives of the Federal Tax Service can hold the taxpayer accountable and assess additional tax.
The reasons for the discrepancies can be found in the video:
It is also useful to read: Additional tariffs for insurance contributions to the Pension Fund
Travel packages for employees
With vouchers, everything is generally the same as with training. There is no personal income tax if you paid for the trip at the expense of net profit (income from activities on a simplified basis or UTII) or at the expense of the Federal Social Insurance Fund of Russia.
It is also necessary that the voucher is not a tourist one and issued to a health or sanatorium-resort institution located in Russia (including in the Republic of Crimea and the city of Sevastopol).
You cannot do without documentary evidence of the intended use of the voucher.
But for insurance premiums all this is not important. They must be accrued regardless of the source of financing. Well, other conditions do not matter. That is, even vouchers at the expense of the Federal Social Insurance Fund of Russia are subject to contributions (letters from the Ministry of Labor of Russia dated January 14, 2016 No. 17-3/B-8, Federal Social Insurance Fund of Russia dated April 14, 2015 No. 02-09-11/06-5250).
A sample will help explain such discrepancies to inspectors. See sample explanations.
Free legal consultation: ON TAX ISSUES
Example: I took out loans from a microfinance organization to renovate an apartment and treat an illness.
For more information about fines related to this report, read the article “The amount of the fine for late submission of the 6-NDFL report.”
I realized late that these were unaffordable loans for me. They call and threaten with various methods of influence.
What should I do? Moscow St. Petersburg By clicking the SEND button, you accept the terms and conditions Send Send
Moscow Government
Ministry of Justice of the Russian Federation
Rospotrebnadzor Latest questions Full comprehensive service From the moment you contact us until the issue is completely resolved, we are ready to accompany our clients, providing them with the necessary services and advice. Free detailed analysis of the situation Our specialists will study your situation in detail, review all available documents, and draw up a clear picture of the problem. Working for results We are interested in the success of your business!
Your victories are our victories. We are exclusively results-oriented.
Drawing up documents If necessary, the lawyers of our company will take upon themselves the preparation of all the necessary documents for a positive resolution of the case. Free study of options Only after a detailed analysis of the available documents and immersion in the current situation will we be able to work out solutions and the feasibility of their use.
Submitting documents We take care of everything. Compilation. Collection of the necessary package of documents.
