Statement of insurance premiums upon dismissal in 2021

Filling out section 3 of the calculation of insurance premiums

Payers will submit calculations for insurance premiums to the tax authority starting in 2021.
It is he who oversees payments for compulsory pension, medical and social insurance. Section 3 of the unified calculation of contributions contains personalized accounting data. In turn, the tax authorities transfer them to the Pension Fund. The correct execution of this information determines how the data will appear on the personal accounts of individuals in the fund. The calculation form was approved by order of the Federal Tax Service of the Russian Federation dated September 18, 2019 No. ММВ-7-11/ [email protected]

IMPORTANT! For 2021 reporting, complete the calculation of insurance premiums on a form approved. by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] Read more about the innovations in our review.

The personalized information in section 3 consists of two blocks.

The first carries information about reporting: it talks about the type of calculation (it is primary or adjustment) and the submission period, reflects the information number of each employee and the date of submission of the reports. This part of the section contains personal and passport data of employees (subsection 3.1).

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The second block consists of two subsections. The first, number 3.2.1, reflects information on accrued payments for the last three months, as well as the amount of insurance contributions for pension insurance. The second subsection, numbered 3.2.2, is filled out in case of accrual of contributions at an additional tariff. When filling out section 3 of the calculation of insurance premiums, you should pay great attention to the correct reflection of personal data.

Example of filling out section 3

Even if you make a mistake in one letter of the employee’s full name, you will need to submit an updated calculation. Let's look at how to fill out the clarification if you made a mistake in Section 3.

Concept

Basic data on the rules for drawing up and submitting this document are contained in the Order of the Federal Tax Service No. ММВ7-11 / [email protected] , which was approved in October 2021. The Order contains a definition of the abbreviation RSV.

Attention! Accountants of different companies call this document a single calculation differently, since it includes almost all payments related to insurance transfers for hired employees.

This report replaces an older document with the same abbreviation . It contains much fewer sections, and it now needs to be handed over not to representatives of the FSS, but to employees of the Federal Tax Service.

Indicators of section 3 of the unified calculation of contributions for the GAP

Section 3 should be filled in with personalized information regarding individuals who worked during the reporting period under a civil law agreement (GPC).

The procedure for filling out Section 3 for individuals working under a GPC agreement is somewhat different from the usual.

Social contributions for temporary disability and in connection with maternity (VNIM) are not accrued on the income of an individual performing work under a GPC agreement, except in cases where social insurance obligations are specified in the agreement. This means that the sign of a person in the insurance system on line 180 is indicated as 2.

Also, do not forget to fill out line 230 in subsection 3.2.1.

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Let's consider the procedure for filling out section 3 for an employee under a civil contract.

Drawing up a report if there are no employees

If a company's operations are suspended or changed, employees may be laid off entirely. Sometimes all hired specialists go on vacation at their own expense, so salaries are not issued and accrued.

Companies will still have to fill out and submit DAM reports , even during suspension, if there are no accruals, activity or absence of officially employed employees. At the same time, the director, who is the only founder, remains in the company, so data on his contributions is submitted and a zero calculation is filled out.

Correction of section 3 and its features

The execution of an adjustment to section 3 of the calculation of insurance premiums depends on which subsection the error was made in. The tax authority provided explanations in a letter dated June 28, 2017 No. BS-4-11/ [email protected] Let's consider the filling options:

Error in the employee’s individual information in subsection 3.1. The information needs to be reset. We create an adjustment to section 3 of the calculation, where the data from section 1 is left unchanged. In section 3 we work only with the data of the employee who has errors. So, let's edit the information that was reflected in the calculation. To do this, we leave the information in subsection 3.1 the same, and in subsection 3.2 in lines 190–300 we put 0. We create a new block of information for this employee, where in line 010 we put the correction number - 1. In subsection 3.1 we enter the correct data about the employee. In subsection 3.2 we add similar information from the primary report.
Error in subsection 3.2. If you forgot to enter information about an employee. In this case, the adjustment to section 3 of the calculation of insurance premiums consists of adding data on the new employee and changing the indicators in section 1. If extra employees are reflected. Then in the updated calculation in section 3 we indicate information on these employees, and in lines 190–300 of subsection 3.2 we put 0 in all acquaintances. We also adjust section 1. If you just need to make changes to the indicators of the subsection, change the information and, if necessary, edit section 1 .

Who should submit reports and where?

The DAM is presented by a quarterly report containing data on insurance premiums transferred not only to social or medical, but also to pension insurance. All entrepreneurs and companies represented by policyholders must submit this document to the Federal Tax Service.

This applies even to a situation where the head of the company pays contributions for employees irregularly. This does not take into account what type of contract is signed with hired specialists. Therefore, for people working on the basis of a contract, you will still have to take the DAM.

If the enterprise has branches, then reports are submitted by each branch based on the place of work or place of registration.

Since 2021, amendments have been made to the Tax Code based on the provisions of Federal Law No. 325, therefore, separate divisions submit a report at their location, but only on the condition that the company has opened a bank account for this branch, and it must also accrue and make payments to individuals.

Other rules include:

individual entrepreneurs or self-employed persons are required to submit a report to the Federal Tax Service office at their official registration address;
from 2021, payments are submitted exclusively electronically. If the company officially employs more than 10 people, then the report is not submitted on paper;
even if the management of the company did not transfer any funds to the specialists during the billing period, you still need to submit the documentation to the Federal Tax Service, and otherwise representatives of the tax service will charge a fine for late payment, so some mandatory sheets with sections and fields are filled out, after which a zero form.

Reference! According to the Tax Code, the calculation must be submitted by the 30th day of the month following the reporting quarter.

For this document, standard postponing rules apply, so if the 30th falls on a weekend or holiday, the due date is postponed to the first working day. If the head of the company is late even by one day, he will have to pay a fine, which is 5% of the amount of contributions recorded in the report. Penalties are assessed even for less than a month of delay.

The fine cannot be less than 1 thousand rubles. or more than 30% of the total contributions . Another negative aspect of delay is the imposition of a block on the company’s current account. Representatives of the Federal Tax Service have the right to block accounts for a period exceeding 10 days.

List of documents upon dismissal of an employee

Along with the usual documents that an employee receives on the day of dismissal, the organization is obliged to provide personalized accounting information. This is reflected in paragraph. 2 clause 4 art. 11 of Law 27-FZ (as amended on July 29, 2018). Read more about the documents below:

Extracting information from the SZV-STAZH form. Information from SZV-STAZH for a specific employee must be provided starting from 2021. The statement must contain personal information only of the resigning employee. The document must be dated with the date of dismissal.
Extract from the SZV-M form. It is impossible to provide copies of SVZ-M, which contain information about all employees. This is a direct violation of personal data protection requirements. It is necessary to group the information into an extract using the SZV-M form. It must be completed on the employee’s last working day.
Copies of section 3. Information in section 3 of the calculation when dismissing an employee can be copied from already submitted reports.

What to do if the director does not receive a salary

If payments are not made to the insured persons, the company still remains the insured.

She submits a zero report in which the following fields are filled in:

title page;
section 1 containing information about the company that pays the contributions;
Appendix 2;
section 3.

Since there are no quantitative and total indicators, the value “0” is indicated in all lines. Additionally, you do not need to fill in personalized information about persons who received any payments from the company.

Should a copy of section 3 of the calculation of insurance premiums be given to an employee upon dismissal?

The DAM form that is current in 2021 came into effect on January 1, 2021. This means that from now on you need to provide copies of section 3 of the calculation of insurance premiums to your employees. The employer's responsibilities on this issue are reflected in paragraph 4 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (as amended on 07/29/2018).

This procedure is of a declarative nature. An employee can contact the accounting department with a request to provide information from section 3. Based on the submitted calculations, we prepare copies for this employee. If the calculation is submitted electronically, it is enough to print it.

What should you do if you apply in the middle of the quarter? In this case, we fill out individual information in section 3 as of the date of application. The deadline for provision is 5 calendar days from the date of application.

Confirmation of document issue

The employer, in order to avoid questions from control authorities, must have documentary evidence of the fact that an extract of calculated and transferred contributions was issued. To confirm the issue, use any of the available options:

Drawing up an extract in 2 copies. The recipient puts a corresponding mark on the employer’s copy of the document upon receipt.
Maintaining a log of documents issued to an employee upon dismissal. The journal contains a column with the signature of employees confirming receipt.
Acceptance of receipts from the dismissed employee indicating the documents received by the person from the employer.

Either the employee himself or a person with a notarized power of attorney has the right to receive documents upon dismissal. Other persons do not have the right to access personal information and receive documents upon dismissal, including statements of insurance premiums.

Structure of an extract from the Unified State Register of Real Estate

An online extract from the Unified State Register of Real Estate includes data previously managed by the Unified State Register of Rights (Unified State Register of Rights) and the State Real Estate Cadastre (GKN). The updated document is identical in content to the previous form, but has significant differences in form.

The logical and simple structure of the extract from the Unified State Register is formed from 5 sections, including data:

about technical characteristics,
about real rights,
about the location of the site,
about the location of real estate,
object location diagram.

The data indicated in the extract from the Unified State Register is reliable. Their challenge is possible only through the courts.

Section No. 1

Title: “Information on the main characteristics of the property.”

It is given only in the extract, the object of which is the “structure”. Information about the length, volume, height and other technical parameters of the property is entered.

The level of readiness of the object (only for construction in progress) is indicated as a percentage.
The designed purpose of an object whose construction has not been completed.
Purpose.

If real estate is recognized as the common property of the owners in an apartment building or is used to service other objects, then a note to this effect is placed in the appropriate column.

Designed purpose.
Name.
Number of floors.

The total number of floors is included. If there are underground floors (basement levels), then their number is indicated in the corresponding line.

The floor number on which the object is located.
Category of residential premises.
Year of commissioning (at the end of construction work).
Year of completion of construction work.
Cadastral value (fits into rubles).

Data on the size of the cadastral value of a specific object is entered. When issuing an extract for an organization considered as a property complex, the cost is entered on the basis of entries from the Unified State Register of Real Estate (if they are absent, this line indicates that the cost has not been determined).

Other cadastral numbers are assigned:
premises and parking spaces within the boundaries of the development,
objects that make up the real estate complex of the enterprise.
Category of the land plot, type of its permitted use.
Data on the inclusion of residential premises in a specialized fund, its
classified as houses having a social or commercial purpose.
Record status.
Special o - if there is no data on the coordinates of the boundaries or when they are determined with an accuracy that does not correspond to the indicators for the territories of the intended purpose in question.
“Common property of premises owners in an apartment building” - when receiving data on objects classified as common property of premises owners.
“The right is registered for an object with (assigned characteristic) with the status “current” - when the data on the characteristics of the territory, building or other object with the “current” status is noted in section No. 1.
Recipient's name.

Section No. 2

Title: “Information on registered rights.”

Section No. 3

Name - “Description of the location of the land plot.”

The diagram of the boundaries of the land plot is drawn up in any way: “by hand,” technically, or using copying equipment. The contents of the plan include terrain features required to determine the boundaries of the territory.

To ensure document readability, some portions of the borders may be displayed in a simplified manner. A mandatory requirement is to display part of the boundary on an enlarged scale on a separate leader.

If the plan cannot be placed on one sheet of paper, it is allowed to be drawn up on several sheets (within this section). It is allowed to use callouts (clippings) to ensure readability of information.

Section No. 4

Title - “Description of the location of the property.”

Section No. 5

The title of the section is “Plan of the location of the premises, parking spaces on the floor (floor plan).”

The extract contains various symbols that apply directly to the property in question. The section includes a graphic image containing the boundaries of existing premises, stairs, walls, windows, doors. The scale of the image and the full name of the leading technologist are separately noted.

How to fill out the statement

The statement must be filled out in blue, purple or black ink. The corrector cannot be used to correct statement data. The form indicates the last three months of the reporting period in which the employee resigned. Thus, information is indicated from the beginning of the quarter until the day the employee is dismissed. Such a statement is issued to all dismissed employees, including employees with whom GPC agreements were concluded to perform certain works or provide any services.

How to fill out SZV-M and SZV-STAZH for a dismissed person

In the event of termination of an employment contract with an employee, he is given the following personalized accounting information in the Pension Fund:

SZV-STAZH – for the current year ;
SZV-M – for the current month .

Important
Both forms are issued only with data on the resigning employee.

The SZV-STAZH form is filled out according to the usual rules - in accordance with the resolution of the Pension Fund Board of December 6, 2018 No. 507p. It must contain sections 1, 2, 3. Blocks 4 and 5 are completed only in case of a pension.

The registration procedure is as follows:

Section 1 provides the policyholder’s identification data – TIN, KPP, registration number in the Pension Fund of the Russian Federation, company name;
in section 2 indicate the year for which the form is submitted;
in section 3 in the table indicate full name. the dismissed person, his SNILS, the period of work in the current year - starting from January 1 and ending with the date of dismissal.

In the SZV-M form, in accordance with the resolution of the Pension Fund Board dated 02/01/2016 No. 83p, all sections are filled out. It states:

Section 1 – identification information about the policyholder;
section 2 – month number and year for which the report was compiled;
form type code in section 3 – ISHD;
in section 4, in the tabular section, the full name, SNILS and TIN of the dismissed person are given.

If an employee requests in writing copies of other reports (for example, for earlier periods), the employer does not have the right to refuse him and is obliged to provide them.

Example

Petrova O.P. worked at Continent LLC from May 1, 2015 to October 20, 2021. Upon dismissal of Petrova, you must issue a SZV-STAZH certificate, which will reflect the employee’s length of service and insurance premiums for the period from January 1 to October 20, 2021.

SZV-STAZH is issued to the employee only upon signature. This can be done in one of two ways: make a copy of the document, which the employee will sign, last name and date, or you can create a separate journal. It would be safer for the employer to make a copy, since the organization will retain a copy of the issued document. If disputes arise, this will protect the company. SZV-STAZH is issued necessarily; if the employee suddenly refuses to receive it, it is better to record this fact in front of witnesses in a specially drawn up act.

Most often, an accountant must fill out the SZV-STAZH form, since the responsibility for its preparation falls on the employee submitting reports to the Pension Fund of Russia. However, a different order may be established within the organization. For example, when preparing dismissal documents, an HR employee sends a request to the accounting department to prepare the SZV-STAZH form for the dismissed employee. Having prepared the document, the accountant submits it to personnel. And the personnel employee will issue the SZV-STAZH to the dismissed person, make a copy of it and receive the employee’s signature.

The form for filling out is approved by the resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017. This regulation also contains instructions for completing the form. This document must contain information about the employee’s insurance experience since the beginning of 2021, as well as the registration number of the employing company in the Pension Fund of the Russian Federation, INN, KPP and data on the dismissed employee, including his full name, SNILS, insurance experience, etc. As a rule, the document is filled out electronically form, but you can also fill it out with a pen. Please note that the form should be filled out in blue, purple or black ink and in block letters only.

DAM adjustment for the 1st quarter of 2021

> > > Tax-tax February 13, 2021 All materials for the story will be required if in the original version of this report sent to the Federal Tax Service, the tax authority or the report submitter himself discovers errors in calculations or inaccuracies in information about employees.

Read about how to make and submit a DAM with corrective data without negative consequences in our material. Errors of all kinds may occur in the reporting submitted to the tax authority: from typos that do not interfere with understanding what exactly was meant when writing, to data not taken into account in calculations that affect the total of tax payments due.

We recommend reading: Is the owner’s consent required when registering a child?

Insurance premiums, the calculation process of which is reflected in the DAM report, are also included in the latter category starting from 2021. The extension of the provisions of the Tax Code of the Russian Federation to contributions led to the fact that Art.

How to issue a certificate of earnings for 2 years

Another document that is provided to the leaving employee is a certificate in the Social Insurance Fund form upon dismissal about earnings for 2 years. It is drawn up on a form approved by Order of the Ministry of Labor dated April 30, 2013 No. 182n. It is necessary to calculate disability benefits for maternity leave at the next place of work.

It indicates in sections 1 the identification data of the policyholder and the insured (dismissed), respectively. In addition, section 3 provides the total amount of income from which contributions to VNiM are calculated. And in section 4 - information about periods of release from work with and without preservation of earnings, which are excluded from the calculation of average earnings for benefits.

What are the explanations to the tax office for the DAM?

Representatives of the Federal Tax Service conduct a desk check after receiving the documents. If inconsistencies or errors are identified, clarification is sought from the entrepreneur or company owner. They must be submitted to the Federal Tax Service within 5 working days.

If a businessman refuses to give explanations, then under Art. 129.1 of the Tax Code he will have to pay a fine of 5 thousand rubles. A repeated similar violation results in payment of a fine in the amount of 20 thousand rubles.

Sample explanations for discrepancies in data to the tax office:

General data on the extract from the Unified State Register of Real Estate

An extract from the Unified State Register of Real Estate, formed from 5 sections, includes comprehensive information about the real estate in question. The document contains only public data. Information of a confidential nature is provided personally to the owner.

The document includes all cadastral numbers, even those that were previously assigned or are conditional. For example, if the object you are interested in was built in 1950-1955, and was included in the cadastre only after 1998, then this information must also be indicated.

Filling out all sections of the USRN extract on paper is done “by hand” or using technical means. Handwriting is done legibly using blue ink.

Attention! A document is invalidated if ink marks, strikethroughs (words/phrases) and other corrections are detected.

Each section is located on a separate A4 sheet. Printing of graphic images is permitted on paper sheets in an enlarged format. All sheets are subject to continuous numbering.