Filling out RSV-1 for the 4th quarter of 2021: examples and samples

Who should report for the 4th quarter of 2016

All policyholders are required to report in form RSV-1 for the 4th quarter of 2021:

• organizations and their separate divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

At the same time, policyholders need to generate RSV-1 for the 4th quarter of 2021 if they have insured persons, namely:

• employees under employment contracts;
• director is the sole founder;
• individuals - performers under civil contracts (for example, contract agreements).

If no activity was carried out

Organizations need to report in form RSV-1 for the 4th quarter of 2021, regardless of the fact of doing business from January to December 2016. It also does not matter whether there were actual wages or other payments to employees during this period. Indeed, despite this, in relation to employees, the organization is still the insurer of pension and health insurance. If you are in a similar situation, we can recommend paying attention to the article “Zero RSV-1: which sections to fill out.”

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and did not make payments or remuneration to individuals for the period from January to December 2021, then the RSV-1 for 2021 is not required, since in such a situation the individual entrepreneur is not recognized as an “insurer.” If an individual entrepreneur does not have employees, then he pays contributions only “for himself.” And you are not required to submit any reports to the funds.

Additional accrual of insurance premiums for previous periods

The basis of the legislative framework regarding insurance payments for 2021 is the following key regulations:

• Tax Code of the Russian Federation, ch. 34 (on insurance fees in the Russian Federation), art. 431, clause 8 (calculation, payment, reimbursement of insurance premiums), art. 422 (amounts not subject to insurance contributions);
• Federal Law No. 243 of 07/03/2016 and No. 250, Art. 20 in the latest edition.

The reasons for the situation when insurance premiums need to be charged additionally can be different: omission of a period, mistakes made out of ignorance, violations, deliberate evasion of timely payment of premiums over several periods. For example, the tax base was erroneously understated or contributions subject to contributions were not taken into account in past periods.

Additional insurance accruals for past periods, if such a need arises, are required to be made by the following categories of employers and responsible persons:

• all legal entities (organizations with full-time employees, as well as those working under civil contracts);
• private entrepreneurs who have employees;
• PE on a patent or those who work privately (notaries, lawyers, jurists, etc.);
• individuals working with other individuals or contractors on the basis of an employment agreement.

The tax period for insurance payments to extra-budgetary funds is the calendar year. Reporting for 2017 is generated quarterly, half-yearly or 9 months. Often many operations simply cannot be performed on the current date. But in all the proposed situations, additional accrual will be an inevitable action that will sooner or later need to be performed.

New RSV-1 form for the 4th quarter of 2016

From January 1, 2021, the RSV-1 form, approved by Resolution of the Pension Fund Board dated January 16, 2014 No. 2p, has been cancelled. Instead, there is a new form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. It must be used for reporting to the Federal Tax Service. See “Unified calculation of insurance premiums from 2021: rules for the new form.”

However, submit the report for 2021 in the form RSV-1 of the Pension Fund of Russia, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. It is necessary to use the previous format, which is used for submitting “pension” reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2021. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

Accounting for additional accrual of insurance premiums in accordance with the inspection report

All transactions for additional insurance charges are recorded in accounting records. Incorrect display of additional charges will be considered an error, but not a violation. Accordingly, sanctions are not applied to the payer here. At the same time, the very fact of additional credits for contributions based on the instructions of the inspector is not recognized as an error in accounting.

The decision based on the results of the control carried out comes into force 10 days from the date of its presentation to the person being inspected. Accounting shows additional accrual transactions on the date when the decision took effect. Credited insurance premiums are included in other expenses, which, in turn, are included in the income and damage account (

Deadline for submitting annual calculations to the Pension Fund

The deadline for submitting RSV-1 for the 4th quarter of 2021 depends on the reporting method used by the company or individual entrepreneur. In the table we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the Pension Fund. See “RSV-1 due date for 2021.”

Submit RSV-1 for the 4th quarter of 2021 to the Pension Fund of Russia, and not to the Federal Tax Service. Tax authorities will not accept reports relating to periods before 2017. See “Where to submit RSV-1 for 2021: to the Pension Fund or the tax office?”

Liability for failure to submit reports on insurance accruals and other violations

Erroneous actions when preparing reports, failure to meet deadlines for submission, evasion of contributions from legal entities and private individuals can have serious consequences. Depending on the degree of violation, the obligated person is subject to administrative liability, fined or charged a fine.

These sanctions apply to violators in 2021.

Example 1. Additional insurance charges and penalties based on an audit report in accounting

In 2021, Domino LLC underwent a desk audit by the Pension Fund of Russia, which resulted in an understatement of the taxable base for calculating insurance payments. The inspector drew up an act in which he ordered additional contributions to be calculated. In addition, the obligated person was fined for violating payment deadlines.

The accounting department of Domino LLC showed the additional insurance accrual with the entry DT 91 CT 69, penalties - DT 91 CT 69, and the offset - DT 69, CT 69 (76).

Example 2. Penalty for late insurance payments: display in accounting

Dolina LLC did not accrue insurance premiums to the Pension Fund in a timely manner. As a result, due to the delay, the company's penalties increased by the end of the reporting period. The management decided to cover the debt through the discovered overpayment of Pension Fund contributions. The accounting department of Dolina LLC made the following entries:

• DT 99 CT 69 (collection “Payments for penalties of the Pension Fund”) - penalties for late insurance payments;
• DT 69 (collection “Payments for Penal Fund Penalties”) CT 69 (collection “Insurance Contributions to the Pension Fund”) - covering penalties by overpayment of Pension Fund contributions.

The accounted overpayment completely covered the penalty.

Cover page: general information about the policyholder

On the title page, fill out all the cells, with the exception of the subsection “To be filled out by a Pension Fund employee.” Let's talk about some aspects of filling out annual indicators for 2021.

Clarification data

In the “Clarification number” field, reflect “000” if the RSV-1 calculation for the 4th quarter of 2021 is submitted for the first time. If you are clarifying the indicators of past reports, then enter the serial number of the clarification (for example, “001”, “002”, 003...).

For what period is the calculation submitted?

In the “Reporting Period” field on the title page, display “0” (zero). In the “Calendar year” field – 2021 (despite the fact that you submit the calculation in 2021). In this way, you will inform the fund that you are presenting the annual calculation of RSV-1 for 2021.

Organization name and individual entrepreneur details

In the “Name” field, indicate the full name of the insured - organization (as in the constituent documents). If the calculation is submitted by an individual entrepreneur, then his last name, first name, and patronymic are included (as in the passport).

OKVED: what classifier

Until January 1, 2021, two classifiers of OKVED codes were in effect: the old OK 029-2001 and the new OK 029-2014. Which of these classifiers should you use? Let me explain.

Organizations or individual entrepreneurs that are registered as such after July 11, 2021, indicate in the calculation of RSV-1 for the 4th quarter of 2021 the encoding from the new classifier OK 029-2014 (approved by order of Rosstandart dated January 31, 2014 No. 14-st) .

If a company or individual entrepreneur was registered with the Pension Fund of Russia before July 11, 2016, then you can mark the codes from the old classifier OK 029-2001 or the new OK 029-2014. That is, in this case, there is a choice. The fact is that the “old” classifier can be used, since it is referenced in paragraph 5.8 of Appendix No. 2 to the Resolution of the Pension Fund Board of January 16, 2014 No. 2p. This rule is still in effect. Accordingly, officials of the territorial bodies of the Pension Fund of the Russian Federation do not have the right to “force” only new codes according to the OK 029-2014 classifier to be indicated in the annual calculation. Also see “OKVED reduced tariffs of insurance premiums”.

Number of insured persons

In the “Number of insured persons” field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of sections submitted in Section 6 of the calculation with the type of information “initial” (clause 5.10 of Section II of the Procedure, approved by the Resolution of the Pension Fund Board of January 16, 2014 No. 2p). Here is an example of filling out a title page.

When filling out the “Average number of employees” field of RSV-1 for the 4th quarter of 2021, take into account the procedure for calculating the number of employees that you use when preparing statistical reporting. That is, there are no special features when filling out RSV-1.

When is it necessary to submit an updated calculation?

There are two ways to correct errors and inaccuracies made when preparing the RSV-1 calculation. The policyholder can submit an updated calculation for the period in which errors were made, or take them into account when preparing the calculation for the current reporting period. Which method should be used in this or that situation?

If the policyholder himself reveals the error

Law No. 212-FZ provides for the only case when the policyholder is required to submit an updated calculation. This must be done if the accountant independently discovered errors or distortions in the initial calculation that led to an underestimation of the amount of contributions payable. If the error resulted in an overpayment of premiums or did not in any way affect the amount of premiums payable, then the policyholder has the right, but not the obligation, to submit an updated calculation (Part 1 and Part 2 of Article 17 of Law No. 212-FZ).

At the same time, according to the current Procedure for filling out the RSV-1, the policyholder may not submit an “update” for previous periods, but recalculate contributions in the current reporting period. Moreover, even if the errors he identified led to an underestimation of the amount of contributions. To do this, you need to reflect the additional accrued amount of contributions for previous periods in line 120 of section 1 and in section 4 of the DAM-1 calculation for the current period (clause 3, 7.3, 24 of the Procedure for filling out the DAM-1). You will also have to clarify individual information for employees (submit sections 6 of the calculation with the adjustment type “corrective” or forms SZV-6, if periods before 2014 are being specified). Unfortunately, the Procedure for filling out RSV-1 does not clearly state in what situations it is necessary to recalculate contributions in the current reporting period.

Expert of the “Kontur.Otchet PF” service Elena Kulakova (on the “Accounting Online” forum she writes under the nickname KEGa) believes that this option is more suitable for adjusting data for previous years. But it is better not to use it to correct errors in accrued contributions for previous reporting periods of the current year. After all, if the policyholder in such a situation reflects the additional accrued amount of contributions for previous periods in line 120 of section 1 and in section 4 of the calculation for the current period, then the data in column 3 of subsection 2.1. “Total since the beginning of the billing period” will differ from the organization’s accounting data. Therefore, to correct errors for previous reporting periods of the current year, it is preferable to submit an updated calculation.

If you need to adjust the database, but there was no error

If the policyholder himself has determined that it is necessary to adjust the base for insurance premiums, but he has not made any errors in calculating premiums, then there is no need to submit an updated calculation. In such a situation, according to the current Procedure for filling out the RSV-1, the necessary changes must be made to the calculation for the current reporting period. Section 4 of the calculation is intended for this (for an example of filling out this section, see the article “New form RSV-1: features of filling out and submitting the calculation for the first half of 2015”).

If the error is detected by the inspectors

If, during the check of the RSV-1 calculation, inspectors from the Pension Fund of Russia unit identified an error that resulted in underpayment of contributions, they do not have the right to require the policyholder to submit an updated calculation. Additional insurance premiums accrued based on the results of the audit must be reflected on line 120 of section 1 and in section 4 of the RSV-1 form for the next reporting period. In addition, for employees for whose benefits the inspectors have accrued additional contributions, it is necessary to provide corrective personal accounting information as part of the DAM-1 for the period in which the decision was made based on the results of the inspection.

Section 2: Amounts of payments and contributions

Section 2 summarizes the amounts of accrued remuneration (payments) and insurance premiums. It consists of the following subsections:

• 2.1 “Calculation of insurance premiums according to the tariff” - must be generated by everyone;
• 2.2 “Calculation of insurance premiums at an additional tariff” - group if there are workers employed in hazardous industries;
• 2.3 “Calculation of insurance premiums at an additional rate” - generalize if there are workers employed in heavy production.

Section 2 also reflects temporary disability benefits and “children’s” benefits (at the birth of a child, for registration in the early stages of pregnancy, for pregnancy and childbirth and for caring for a child up to 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2021 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits are not required to be reflected in Section 2. See “Participants in the FSS pilot project.”

Here is an example of filling out Section 2.1, which is mandatory for everyone. Please note: if from January to December 2021 insurance premiums were calculated at only one rate, subsection 2.1 must be completed once. If contributions were calculated at different rates, create a subsection for each rate.

Filling out the updated calculation

The general principle for filling out the updated RSV-1 calculation is as follows: it must include not only the corrected data, but also all other indicators of the form, including those that were initially correct. Next, we will consider some of the features of filling out the updated calculation, compiled according to the form that has been in effect since August 7, 2015.

Title page

In the “Adjustment number” field, you must indicate which account updated estimate is being submitted. If the primary calculation is corrected for the first time, then the clarification number will be 001, the second time - 002, etc.

In the “Reason for clarification” field, one of the following codes is entered (clause 5.1 of the Procedure for filling out the RSV-1): “1” - indicators relating to the payment of pension contributions (including additional tariffs) are specified; “2” - the amounts of accrued pension contributions are changed (including at additional tariffs); “3” - clarifications relate to medical premiums or other indicators that do not affect individual accounting information for insured persons.

Please note: if accrued and paid pension contributions are simultaneously updated, it is also necessary to adjust individual information for insured persons. In this case, the code “2” should be entered in the “Reason for clarification” field. By indicating this code, the policyholder notifies the Pension Fund of the Russian Federation that the updated calculation includes adjusted individual information for employees.

Sections 1 and 2

These sections in the updated calculation are filled out according to the same rules as in the initial calculation (except for subsection 2.5.). Sections 1 and 2 of the updated calculation must be compiled again, indicating the correct (corrected) data. There is no need to explain the differences compared to the original calculation.

Regarding subsection 2.5. “Information on packs of documents containing the calculation of the amounts of accrued insurance premiums in relation to insured persons”, it is filled out by policyholders who have entered personalized information in sections 6 of the calculation. Let us remind you that sections 6 of the calculation are formed into packs. The list of packages containing personalized information is reflected in subsection 2.5. Therefore, if, as part of the clarification, the number of sections 6 of the calculation changes, then the content of subsection 2.5 will also need to be changed. (see below for more on this).

Section 3

This section of the calculation is filled out by policyholders who have the right to apply reduced insurance premium rates in accordance with Article 58 of Law No. 212-FZ. For example, subsection 3.2. Section 3 is intended for organizations and entrepreneurs on the simplified tax system who are engaged in “preferential” types of activities, and, accordingly, can pay contributions at a reduced rate (clause 8, part 1, article 58 of Law No. 212-FZ). If when filling out subsection 3.2. If the accountant made a mistake in the initial calculation, then in the updated calculation you need to fill out this subsection again, indicating the correct information.

Section 4

Section 4 of the calculation reflects the amounts of recalculation of insurance premiums from the beginning of the billing period. We are talking about the amounts that the policyholder must pay extra based on the decision of the Pension Fund of the Russian Federation, or in the event of an independent discovery of an error that led to an underestimation of the amount of contributions. In addition, this section is filled out if the policyholder himself has identified that it is necessary to adjust the base for insurance premiums, but has not made any errors in calculating contributions (clause 24 of the Filling Out Procedure).

However, when filling out the updated calculation, no new information needs to be entered into section 4. This section can be included in the adjusted calculation only if this section was filled out in the primary calculation for the adjusted reporting period. In such a situation, the data from section 4 of the primary calculation is simply transferred to the same section of the updated calculation.

Section 5

This section is filled out by organizations that pay remuneration to students for activities carried out in the student team under employment or civil contracts. If it is necessary to correct the content of section 5, then in the updated calculation this section must be filled out again, reflecting the correct indicators.

Section 6

Starting from reporting for the first quarter of 2014, individual accounting information for insured persons is presented as part of the DAM-1 calculation. For this purpose, the calculation form contains Section 6 “Information on the amount of payments and other remunerations and the insurance period of the insured person.” The procedure for clarifying this section raises a large number of questions. Therefore, let us dwell on the features of clarifying individual (personalized) accounting information in more detail.

Section 4: additional charges and adjustments

Section 4 is presented as part of RSV-1 for the 4th quarter of 2021 only in some cases, namely:

• The PFR division has assessed additional insurance premiums based on reports of desk or on-site inspections, for which in the 4th quarter of 2016 decisions on holding (or refusing to hold) accountable came into force, as well as if the Pension Fund has identified excessively accrued amounts of contributions.
• an organization or individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2021 and for previous periods);
• the organization independently adjusts the basis for calculating insurance premiums of previous periods based on accounting data that is not recognized as an error.

Payment of arrears and penalties

Submission of an updated calculation exempts from a fine for non-payment of contributions if the conditions listed in paragraph 1 of part 4 of article 17 of Law No. 212-FZ are met. Firstly, clarifications must be submitted before the moment when the policyholder learned that inspectors from the Pension Fund of the Russian Federation had identified an understatement of the taxable base, or that they had ordered an on-site inspection. Secondly, even before submitting the “clarification”, the policyholder must pay the missing amount of insurance premiums and the corresponding penalties. The amount of penalties payable is calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for each day of delay (Part 6, Article 25 of Law No. 212-FZ). If this is not done, the organization will be subject to a fine of 20% of the amount of contributions not paid on time (Clause 1, Part 4, Article 17, Part 1, Article 47 of Law No. 212-FZ).

Thus, if the policyholder has identified an error that led to an underestimation of the amount of premiums payable, it is safer to immediately provide an “adjustment” and pay additional premiums. If the policyholder decides to recalculate contributions in the current reporting period, then it is possible that inspectors from the Pension Fund of the Russian Federation will have time to identify errors, add additional contributions and hold him accountable for non-payment of contributions. We also note that controllers will not be able to make any claims against the policyholder for the very fact of failure to submit an updated calculation if all the necessary amounts are paid.

Section 6: Personalized Reporting

Compile this section as part of RSV-1 for the 4th quarter of 2021 for each employee. Please keep in mind that section 6 of the RSV-1 Pension Fund form for 2021 is filled out for the period from January to December 2021 for each person:

• who was in an employment relationship;
• with whom a civil (or copyright) contract was concluded.

Form Section 6 both for those individuals who received payments and rewards (for example, wages) from January to December 2016 inclusive, and for those who were in an employment relationship, but payments were not accrued to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2021, then this employee must also be recorded in Section 6. Moreover, if the employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2021, do not include information about him in the sixth section of the annual reporting.

Subsection 6.1: data of an individual

In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.

Subsection 6.2: reporting period

In the “Reporting period (code)” field of RSV-1 for 9 months of 2021, enter the code “0”, and in the “Calendar year” field - 2021.

Subsection 6.3: type of information

In subsection 6.3 of the annual RSV-1, indicate the type of information adjustment:

• or "original";
• or “corrective”;
• or "cancelling".

Required field o. The “Original” field is provided for information that is being submitted for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4 quarters of 2021 are not filled in.

The “adjusting” field in RSV-1 for the 4th quarter, if you are clarifying previously submitted information about a person. If you completely eliminate information about him, then select the “cancelling” field. For any of these types of data, in the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period code and the year for which the information is being updated or canceled. At the same time, submit sections 6 in which o or “cancelling” together with section 6 with the “initial” type for the reporting period for which the reporting deadline has arrived. That is, together with RSV-1 for the 4th quarter of 2021.

Subsection 6.4: payments to the employee

In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other benefits accrued to the employee. For these purposes

• in line 400 - show all payments since the beginning of 2021 on a cumulative basis;
• in lines 401 - 403 - show payments for October, November and December 2021 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual within the framework of labor relations or under civil contracts. Moreover, highlight separately the amount paid within the base for calculating “pension” contributions, and the amount that exceeds this amount. In 2021, the maximum base, we recall, is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Column 3, as you can see, indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most frequently used code is “NR”, associated with employees who are subject to the basic tariff for calculating insurance premiums (22%).

Subsection 6.5: Payments within the Base

In subsection 6.5, indicate the amount of pension contributions accrued at all insurance premium rates in October, November and December 2016 from payments and other remunerations not exceeding the maximum base value (796,000 rubles). Let's explain with an example:

Subsection 6.6: Adjustments

Fill out subsection 6.6 in forms with the “original” information type if data submitted in previous reporting periods were adjusted in October, November or December 2021. If there is data in this subsection, then it is also required to submit corrective (cancelling) sections 6 of the calculation and (or) forms SZV-6-1, SZV-6-2, SZV-6-4 for the past. If there are no adjustments, then do not fill out this subsection and leave it blank.

Subsection 6.7: early retirement

In this subsection, show payments to employees employed in jobs with special working conditions (harmful, difficult, etc.), giving the right to early retirement. For example, in subsection 6.7 of the RSV-1 calculation for the 4th quarter of 2021, indicate:

• in line 700 - the amount of payments on an accrual basis since 2016;
• in lines 701 - 703 - payments for October, November and December 2016 (that is, for the 4th quarter).

If the organization has carried out a special assessment of working conditions, in column 3 you need to enter the special assessment code according to the code classifier (according to Appendix No. 2 to the Procedure).

Subsection 6.8: information about experience

This subsection indicates the working conditions in which the employee worked in October, November and December 2021 (that is, in the 4th quarter), as well as data on the length of service and conditions for early assignment of a pension.

Group the columns “Beginning of period” and “End of period” in the format dd.mm.yyyy. Here is a sample of filling out columns 2 and 3 of subsection 6.8 of the RSV-1 for 2021, if the employee works in October, November and December 2016.

Please note that columns 4-9 of subsection 6.8 will be filled out using codes in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7 you need to highlight some periods of the employee’s work experience that took place in the fourth quarter of 2021. Let us explain some common codes that may be required when filling out RSV-1 for the 4th quarter of 2021.

How to fill out SZV-KORR with the “Special” type

On the main screen of the service, select “PFR” and click “Fill out a report or adjustment” . Next, select the “SZV-KORR” :

1. Form type - "Special" (choose from three possible):

2. The system will open the section “Information about the policyholder” (EDV-1). The data is filled in based on the payer’s details and information from the section “PFR Registration Information” .

In the “Data in general for the policyholder” , the fields are filled in with amounts for the period in which the information is submitted:

To add a period in which an employee is not included, you must click on the “Add period with information about employees” , and then select the period itself:

add an employee by clicking on the button of the same name. In Sections 2, 3 , fill in your full name and SNILS, and select a category code:

In Section 4 , use the drop-down list and select the desired months, and then add the amounts:

Section 5 is completed if necessary. The month is selected from the list:

Section 6 provides information about periods of service. After clicking on the add period button, you need to select the dates of the period in which the employee was not included. In the example described, this will be the period from January 1, 2014 to March 31, 2014 (Q1). The length of service cannot exceed the current period:

When the employee’s information is filled in, you can print his card. To do this, just select it and click on the “Print” item “Actions” :

After pressing the button, the printed form SZV-KORR will be saved.

When work with the document is completed, you can click the check button, and then “Send to the Pension Fund” :

Control ratios

Next, we present the control ratios on the basis of which the programs of the Pension Fund of the Russian Federation will begin to check the calculation of DAM-1 for the 4th quarter of 2016.

Next, you can complete the RSV-1 calculation for the fourth quarter of 2016.

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22.06.2017

Reporting year error

The error was discovered before the end of the reporting year . An error in the reporting year identified before its end is corrected by entries in the relevant accounting accounts in the month of the reporting year in which it was identified (clause 5 of PBU 22/2010).

Example 3. We use the conditions of examples 1 and 2. Based on them, it is necessary to reflect the correction of the error in the accounting records.

Solution. The accountant reflected the accrual and transfer of insurance contributions to extra-budgetary funds, additionally accrued on the cost of gifts, and also reversed the excessively accrued amount of income tax in November 2010. At the same time, the following entries were made in the accounting records:

Debit 20 Credit 69

— 25,620 rub. — reflects the amount of insurance premiums added to the cost of gifts;

Debit 69 Credit 51

— 25,620 rub. — the organization transferred insurance contributions to extra-budgetary funds that were additionally accrued in November;

Debit 99 Credit 68, subaccount “Calculations for income tax”,

— 5124 rub. — the amount of excessively accrued income tax was reversed.

The error was discovered after the end of the year, but before the signing of the financial statements for this year . Such an error can be corrected by making the appropriate entries in December of the reporting year.

When to make corrections and how to do it

Since the procedure for paying insurance premiums from 2021 is regulated by the Tax Code in Chapter 34, the procedure for making corrections complies with the rules of tax legislation.

Thus, Article 81 of the Tax Code of the Russian Federation provides for the mandatory submission of a corrective report in the event of an error being discovered that led to an underestimation of the tax amount. If the error did not lead to non-payment of tax, then the payer has the right not to submit an adjustment, but to make corrections in the current period.

The procedure for making corrections to the DAM is prescribed in clause 1.2 of Appendix 2 to Order MMV-7-11 / [email protected] The updated calculation is drawn up in the same form in which the primary one was provided. The serial number of the correction must be indicated on the title page.

The correct data from the primary one is transferred to the updated DAM and corrections are made to the incorrect ones.

A special procedure has been established for filling out section 3, intended to reflect information about accruals in relation to each individual employee. It is filled out only for those employees for whom changes are made. For other employees, Section 3 does not need to be filled out in the adjusting report.

To avoid a fine for incomplete payment of social contributions (Article 122 of the Tax Code of the Russian Federation), it is necessary to pay the arrears and late fees to the budget before submitting the updated DAM. Penalties must be calculated in accordance with Article 75 of the Tax Code of the Russian Federation.