Sample of filling out the calculation of insurance premiums for the 3rd quarter of 2021

Employer reporting

Denis Pokshan

Expert in taxes, accounting and personnel records

Current as of September 30, 2018

All businessmen using hired labor are required to submit calculations for insurance premiums (DAM). The report combines information about contributions controlled by the tax service. Today, these are all off-budget mandatory payments, except for insurance premiums for injuries, which remain under the control of the Social Insurance Fund. Let's look at how to fill out and submit the calculation of insurance premiums for 9 months of 2021. We will also provide a sample of filling out the ERSV for the 3rd quarter of 2021.

Who submits the RSV

Insurance premiums are calculated by everyone who makes payments to individuals: organizations and separate divisions, individual entrepreneurs and individuals without individual entrepreneur status. Be sure to submit a calculation if you have insured persons:

employees registered under employment contracts;
employees registered under civil law contracts (contractor agreement, service agreement);
director of the organization, even if an employment contract has not been concluded with him and he is the sole founder.

If the employer did not pay wages in the reporting quarter, he is still required to submit a report in zero format - the title page and empty sections 1, 1.1, 1.2 and 3. If the report is not submitted, the tax office will impose a fine of 1,000 rubles.

Section 3 of the ERSV for the 3rd quarter. 2021 – “Personalized Information”

This part of the DAM form includes individual information on individuals who are recipients of income. A separate section 3 must be completed for each insured person.

Lines 010, 020, 030 contain the adjustment number, reporting period and reporting year. The procedure for filling them out is the same as for similar data on the title page.
Lines 040, 050 reflect the information number and the date of its formation.
Subsection 3.1 on lines 060 – 150 contains personal data:

– in line 060 – TIN;

– in line 070 – SNILS;

– in lines from 080 to 100 – full name;

– in line 110 – date of birth;

– in line 120 – the code of the country of which the person is a citizen (for stateless persons – the code of the country that issued the identity card);

– in line 130 – gender;

– in lines 140 and 150 – code and details of the identity document;

– in lines 160, 170, 180 – a sign of registration of a person in the pension, medical and social insurance systems (1 - yes, 2 - no).

Subsection 3.2.1 (lines 190 – 250) includes the information necessary to calculate pension contributions and their amount for the last three months of the reporting period (July-September):

– line 190 contains the month number (01, 02 or 03);

– Line 200 reflects the code of the insured person from Appendix 8 to the Procedure. The code shows the category of employees from the point of view of calculating pension contributions in a special manner; for “ordinary” employees, the code “NR” is indicated;

– line 210 contains the amount of payments in favor of this person by month;

– line 220 indicates the monthly basis for calculating pension contributions within the established limit (for 2021 – RUB 1,021,000);

– on line 230 from the indicator on line 220, payments under civil contracts are allocated;

– line 240 contains the monthly amount of accrued contributions;

– line 250 summarizes all data on lines 210 – 240 for three months.

Subsection 3.2.2 is used if it is necessary to accrue additional pension contributions for a given employee in connection with work in harmful or dangerous conditions (Article 428 of the Labor Code of the Russian Federation). The data is filled in similarly to subsection 3.2.1, i.e. for three months monthly and for the quarter as a whole:

– line 260 indicates the month number (01-03);

– term 270 contains the tariff code from Appendix 5 to the Procedure; for the general tax system and the basic tariff for contributions, code “01” is indicated;

– line 280 reflects the amount of payments that are subject to additional tax:

– line 290 indicates the amount of accrued “additional” contributions;

– line 300 summarizes the monthly indicators of lines 280 and 290.

When and where to submit insurance premium payments

RSV - quarterly report to the tax office. Submit your payment no later than the 30th day of the month following the reporting period. The reporting periods for insurance premiums are quarterly, half-yearly, nine months and calendar year. The calculation we submit includes indicators from the beginning of the year to the end of the reporting quarter. That is, the DAM for the second quarter includes data for six months, and for the third quarter - data for 9 months of 2021. The deadlines for submitting the calculation are as follows:

for the 4th quarter (2020) - February 1, 2021.
for the 1st quarter - April 30, 2021;
for the 2nd quarter (half of the year) - July 30, 2021;
for the 3rd quarter (9 months) - November 1, 2021;
for the 4th quarter (2021) - January 31, 2021.

If the delivery day falls on a weekend or holiday, the due date is postponed to the next closest working day. This can be seen in the 2021 report. The deadline of January 30th falls on Saturday, so the date is postponed until Monday - February 1st.

The day on which you submitted the report to the tax inspector and received the acceptance stamp on the second copy is considered the day the calculation is submitted. When sent by mail, the day the post office accepted the package and stamped it. When sending by telecommunications - the day on which your TCS operator recorded the sending of the calculation.

Individual entrepreneurs and other individuals submit calculations to the tax office at their place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Payment methods

Calculation of insurance premiums can be submitted on paper “by hand” at the tax office or by mail, but only if the average number of employees for the reporting period is no more than 10 people. Otherwise, the company faces a fine for violating the format.

If in the reporting period the average number of employees is more than 10 people, submit an electronic payment via the Internet using an enhanced qualified electronic signature.

Previously, all policyholders who had no more than 25 employees could submit a paper form.

Do I have to take zero marks?

The calculation must be submitted even if no activity was carried out during the reporting period. The absence of activity and payments to individuals, the absence of movements on accounts does not cancel the obligation to submit settlements. It’s just that in such a situation a zero calculation is submitted to the tax office.

It is filled in:

Title page;
Section 1 (no appendices). In line 001 the code “2” is indicated. In the lines “including for the last three months” zeros are entered. All other lines are filled in in the standard order;
Section 3. Subsection 3.1 indicates the data of each individual. Field 010 remains empty. In the lines of subsection 3.2 of section 3, dashes are inserted.

Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to section 1

These sections of the report directly include the calculation of insurance premiums by type.

All lines of applications 1 and 2 have the same structure, each of them includes five cells reflecting indicators:

From the beginning of the billing period.
Over the last three months (July-September).
For July, August, September monthly.

At the beginning of Appendix 1, the tariff code from Appendix No. 5 to the Procedure is indicated. For a “normal” situation (general tax system and standard tariff), code “01” is indicated.

Subsection 1.1 of Appendix 1

Contains information about pension contributions:

Line 010 indicates the number of insured persons.
Line 020 – the number of persons whose benefits are included in the contribution base. It is clear that the number in line 020 cannot be more than in line 010. But it may well be less (for example, due to maternity leavers).

Line 021 indicates the number of highly paid employees whose benefits exceeded the limit (Article 421 of the Tax Code of the Russian Federation).
Line 030 contains information about all payments to insured persons.
Line 040 indicates amounts not subject to pension contributions (clauses 8, 9 of Article 421 and Article 422 of the Tax Code of the Russian Federation).
Line 050 contains the final basis for calculating pension contributions minus non-taxable amounts.
In line 051, from the indicator in line 050, “excessive” payments for individuals from page 21 are highlighted.
Line 060 contains the total amount of accrued pension contributions.
In lines 061 and 062, the indicator of line 060 is divided into amounts accrued from the “normative” and “excessive” (line 051) base.

Subsection 1.1 (end)

Subsection 1.2 of Appendix 1

It contains information on calculating health insurance premiums. It includes lines from 010 to 060 and is generally filled out in the same way as subsection 1.1. The difference is that for “medical” payments, the report does not highlight the “excess” base and contributions from it. Therefore, in subsection 1.2 there are no lines 021, 051, 061, 062.

Appendix 2

It contains information on the calculation of social security contributions, as well as payments that can be offset against these contributions.

Line 001 contains information about the category of social payments: they can be direct at the expense of the Social Insurance Fund (code 1) or carried out through the credit system (code 2).
Line 010 shows the number of insured persons.
Line 020 contains the total amount of payments in their favor.
Line 030 indicates the non-taxable amount, in accordance with clauses 8 and 9 of Art. 421 and art. 422 of the Tax Code of the Russian Federation.
Line 040 contains the amount of payments exceeding the established limit (clause 3 of Article 421 of the Tax Code of the Russian Federation).
Line 050 reflects the final base for calculating contributions minus non-taxable amounts.

Lines 051 – 054 from the database (if any) highlight payments to which special rates apply:

– in line 051 – remuneration of employees who have the right to perform pharmaceutical activities;

– in line 052 – the salary of seafarers who are part of the crew of ships registered in the international registry;

– in line 053 – payments made by individual entrepreneurs working under a patent (except for certain types of activities specified in clauses 19 and 45-48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation);

– in line 054 – income of foreigners and stateless persons (except for citizens of member states of the Eurasian Economic Union - EAEU);

Line 060 contains the amounts of accrued insurance premiums, taking into account all the above factors.
Line 070 reflects the amount of employer expenses that are offset against insurance premiums (sick leave and other social benefits).

Appendix 2 (continued)

If the FSS fully or partially reimbursed the policyholder for the costs indicated in line 070, then the amount of compensation is reflected in line 080.
Line 090 can be filled in two ways:

Fines for violations when submitting payments

For violation of the delivery format, when an organization with more than 10 employees submits calculations on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 business days from the date the electronic notice is sent or 10 business days from the date the paper notice is sent to send an adjusted estimate. If these deadlines are violated, the calculation will be considered unsubmitted, which will result in a fine of 5% of the amount of contributions due.

For failure to submit a payment within 10 working days after the deadline for its submission, account transactions may be suspended.

If the payment is late, the tax office will fine the policyholder for each full or partial month of delay in the amount of 5% of the premiums payable. The total amount of the fine cannot be less than 1,000 rubles and more than 30% of the amount of contributions payable. For failure to submit a zero report, the fine will be 1,000 rubles.

Fines are distributed to the budgets of state non-budgetary funds in the same proportions as the insurance premium rates of 30%. For example, from 1,000 rubles, 733.33 rubles (22 / 30 × 1,000) will be sent to the Pension Fund budget.

New form of DAM from the report for 2021

The calculation form for insurance premiums in 2021 was updated by order of the Federal Tax Service of Russia dated October 15, 2020 N ED-7-11 / [email protected] The form has a KND number - 1151111. Detailed instructions for filling out the DAM are in Appendix No. 2 to the order. Filling out the form will require accuracy and attention, since errors in the calculation can lead to fines and the need to re-submit the DAM.

The main changes in the calculation affected the design of the form. It has become simpler and reduced by almost 1/3. Let's look at the innovations in more detail:

Title page. A new field “Average headcount” has appeared; this data will need to be provided in the DAM for each reporting and billing period. A separate report on the average number of employees was deleted.
Tariff codes and category codes of insured persons . Tariff codes that were introduced in the first half of 2021 were added to the order. For SMEs that pay contributions from payments above the minimum wage at reduced rates, the payer tariff code “20” and the insured person category codes “MS”, “VZhMS”, “VPMS” have been approved. For policyholders who have a zero premium rate, the payer tariff code “21” and the insured person category codes “KV”, “VZhKV”, “VPKV” were approved.
Appendix 5.1 . It is relevant for payers from the IT sector, who, as part of the tax maneuver, have received reduced insurance premium rates from January 1, 2021. The application is completed to confirm your compliance with the conditions for applying the reduced tariff. This applies to electronics, software and database developers.
New payer rate codes and category codes of insured persons for the IT sector . Developers of electronics, programs and databases who meet the conditions for applying reduced tariffs will enter the tariff code “22”. The codes for the categories of insured persons are as follows: “EKB” - individuals; “VZhEK” - persons from among foreign citizens or stateless persons temporarily residing in the Russian Federation, as well as temporarily staying refugees; "VPEC" - foreigners or stateless persons temporarily staying in the Russian Federation.

Title page

This section includes information about the payer and the report itself:

TIN and KPP codes are taken from the certificate received from the Federal Tax Service;
By the correction number, you can understand whether corrections were made to the form. If this is the original version, then the code “0 – -” is indicated, for the updated report – “1- -”, “2- -”, etc.
The provision period includes the calendar year and the code of the billing period within it in accordance with Appendix 3 to the Procedure. The code for 9 months is “33”.
Tax office code - taken from the registration certificate.

The code in the field “At location (accounting)” is selected from Appendix 4 to the Procedure and shows why the form is submitted to this particular Federal Tax Service. For example, if a legal entity - a resident of the Russian Federation submits a report at the place of its registration, then code 214 is indicated;
Full name of the organization or full name of an individual.
Type of activity code according to OKVED.
If the report is submitted by the legal successor, then the fields “Reorganization (liquidation) form” and “TIN (KPP) of the reorganized organization” are used. The reorganization codes are in Appendix 2 to the Procedure. In this case, the billing period is coded in a special way, for which separate lines are provided in Appendix 3.
Contact phone number in the format “8 – space – area code – space – phone number”
Number of form sheets and attached documents (if any).
Confirmation of the accuracy of the report. This block includes the name and signature of the responsible person and the date of signing. If the form is submitted by a representative, then information about him and the details of the power of attorney are indicated.
Information about submitting the report. This block is filled out by an employee of the Federal Tax Service, so the payer leaves it empty.

How to fill out the RSV

Fill out the fields in the calculation from left to right, starting with the first acquaintance. Indicate monetary amounts in rubles and kopecks. If you fill out the calculation manually, use blue, black or purple ink. If you fill out the calculation on a computer, use capital block letters, Courier New font size 16-18; if there are no indicators, there is no need to put dashes and zeros. If there are no indicators, put zeros (for amounts) or dashes (for text) in the cells. When filling out, you don’t have to put anything on your computer.

Those dismissed in the DAM report are indicated in section 3 of the calculation: it lists all persons in whose favor payments were made in the reporting period and employees dismissed in the previous reporting period. The attribute of the insured person for dismissed employees “1” must also be indicated.

After filling out the calculation, number the pages consecutively, regardless of the absence of sections to be filled in or their number. At the end of the article we provide a sample of a completed calculation for an organization with two employees.

What sheets are included in the zero RSV

Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ regulates the form of the DAM, the rules for its execution and presentation in electronic format via telecommunication channels. The zero calculation for the 3rd quarter of 2021 is formed in abbreviated form by filling out the following sheets:

title (sheet 1);
summary data on the obligations of the insurance premium payer (section 1);
calculating the amounts of contributions for compulsory pension insurance (subsection 1.1 appendix 1 to section 1);
calculation of the amounts of insurance premiums for compulsory medical insurance (subsection 1.2 appendix 1 to section 1);
calculating the amount of insurance contributions for compulsory social insurance (Appendix 2 to Section 1);
personalized information about insured persons (section 3).

In these sheets it is necessary to enter values equal to zero if there are no quantitative or total indicators for any column. In addition, in other familiar places (text columns), dashes are placed in the corresponding fields (for a paper document) or empty cells are left (for an electronic document).