In what cases and by what procedure are additional insurance premiums calculated in 2021?

Relatively recently, quite serious reforms have been carried out in the legislation of the Russian Federation.

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Special funds have been formed into which employers who enter into formal employment contracts with their employees make monthly contributions. At the same time, the amount of these deductions is quite strictly regulated.

Any attempts to evade, or simply mistakes entail quite serious consequences for individual entrepreneurs, as well as legal entities obligated to make appropriate contributions.

Additional accrual of insurance premiums for previous periods

Important In other words, if in the period for which additional insurance premiums are calculated, the tax base for income tax was unprofitable and the tax was not paid at all, then paragraph 1 of Article 54 of the Tax Code of the Russian Federation cannot be applied.
In this situation, you need to submit an updated tax return for the previous period with the amount of expenses increased by additional accrued insurance premiums. If last year the tax base for income tax was positive and the amount of tax was paid to the budget, then an updated declaration may not be submitted, but an additional assessment may be taken into account in the current year when the audit report was drawn up (or the organization independently identified an error in the calculation of insurance premiums) . At the same time, in the letter of the Federal Tax Service of Russia dated August 17, 2011 No. AS-4-3/13421, a different approach was voiced. Figure 38 In the second quarter, the organization calculated contributions at this “preferential” tariff and submitted the corresponding reports, while it did not have the right to apply such a tariff. Figure 39 This error was discovered in the third quarter. Corresponding changes are made to the accounting parameters setting - the correct tariff “Organizations using the simplified tax system, except those specified in paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ” is indicated, which has been in force since April. The date when changes were recorded is the date when the error was actually detected.

Figure 40 During the next calculation of insurance premiums in July, additional charges for previous periods are made. Figure 41 When generating reports for the 3rd quarter, the recalculation amount will be taken into account in section 4, and also section 2.1 will be additionally formed with the “old” tariff code 07 and filled in indicators “from the beginning of the billing period”.

Amounts of additionally accrued insurance premiums – other expenses

And the values ​​in completed line 120 in RSV-1 must be equal to the corresponding values ​​in the “Total” line in section 4. Separately, line 121 indicates contributions to compulsory pension insurance, additionally accrued from payments after exceeding the maximum base value.

How to fill out section 6.6 of RSV-1 Additional accrued amounts of contributions must be reflected not only in section 4 and in line 120 of section 1, but also in sections 6, which are issued separately for each employee. After all, additional charges appeared due to unaccounted payments in favor of specific individuals.

Info This means that unreliable personalized information was also provided on them previously. In this regard, in the calculation of DAM-1, corrective section 6 must be drawn up. In it, in subsection 6.3, the type of adjustment is noted - “corrective” and subsection 6.6 is filled in, which indicates the directly accrued amounts of contributions from payments of this individual (clause 35 of the Procedure for filling out DAM -1).

Since not all operations can be performed with the current date. Some difficulties may arise when making additional charges in 1C 8.2, since there are some peculiarities in performing this operation.

What period to take into account? The tax period for contributions to extra-budgetary funds is recognized as one calendar year. The reporting periods are:

• one block;
• half year;
• 9 months.

In this case, the rate for each period is set depending on the following factors:

• tax payer category;
• the type of fund to which transfers are made;
• the amount of income of the employee from whose salary payments are made.

Situations often arise when, for some reason, contributions are not paid not just for some individual reporting periods, but for years.

In this case, it is necessary to reflect the profits of previous years in the accounting records for the current year. In addition, a permanent negative difference is formed in accounting, as a result of which a permanent tax asset (PTA) is formed.

Changes in accounting and tax accounting at the same time are rare. Sometimes amounts are reduced only in tax accounting. For example, these include payments to unrealistic suppliers, whom inspectors considered to be fly-by-night companies.

Then there will be no changes in accounting. Example 2. In 2014, Xenon2 LLC had an on-site tax audit.

As a result, the inspectors considered that the company worked with unrealistic suppliers in 2013, and withdrew their payment for the products in the amount of 65,000 rubles. On this amount, an additional income tax of 65,000 * 20% = 13,000 rubles was assessed. In addition, a clear overestimation of depreciation in the amount of 14,000 rubles was revealed.

Correction of the 4-fss form

• How are fines calculated for late submission of Form 4-FSS, No. 21?
• How to count insured persons so as not to make a mistake with the procedure for submitting RSV-1, No. 20
• Features of filling out 4-FSS based on the results of 9 months of 2015, No. 19
• How to submit an updated calculation using the RSV-1 form, No. 19
• RSV-1 for the first half of 2015: filling out in a new way, No. 15
• Complaint as a final argument, No. 15
• Competent objections = good solution to the “stock” check, No. 14
• For the first half of 2015

The TIN of an individual contains 12 characters, and of a legal entity - 10, so for an organization, zeros should be entered in the first two cells. The “Checkpoint” field is filled in only for legal entities and their separate divisions. Field name What to indicate Fields “OGRN/ORGNIP” The main state registration number of a legal entity or individual entrepreneur is indicated in accordance with the state registration certificate. The legal entity number contains two digits less than that of an individual entrepreneur. Therefore, for the organization, the first two cells of the field, similar to the TIN, will contain zeros. Field “OKVED code” The code of the type of economic activity is indicated according to the classifier OK 029-2014 (NACE Rev. 2), taking into account the assignment of this type to the corresponding class of professional risk (Resolution of the Government of the Russian Federation dated December 1, 2005 No. 713).

Attention: It contains information on payments in favor of individuals, subject to contributions and on the insurance tariff, taking into account premiums and discounts (for the period from January to September 2021).

1. Line 1 indicates all amounts of payments to employees under labor, civil or copyright contracts in accordance with Art. 20.1 of Law No. 125-FZ. Information is entered on a cumulative basis from the beginning of the reporting period (column 2) and for each of the last three reporting months, i.e. in this case – for July-September 2021. (columns 4-6). The data in lines 2 – 3, discussed below, is filled in similarly.
2. Line 2 contains information about the amounts of payments that are not subject to contributions (Art.

20.2 of Law No. 125-FZ).

• Line 5 identifies the number of victims in cases that resulted only in temporary disability.

Accidents and occupational diseases are included in the reporting period based on the date of the examination to verify these facts.

Organization of accounting for account 69

An enterprise that makes payments to employees in accordance with concluded employment contracts is obliged to record the accrual of insurance premiums for their subsequent transfer to an extra-budgetary fund. The law provides for compulsory medical, social and pension insurance for employees. The employer must also ensure payment of insurance premiums in case of occupational diseases and accidents at work.

To reflect the amounts of accrued and paid contributions to extra-budgetary funds, account 69 is used. To analyze and control the amounts of contributions, the organization can open sub-accounts in accordance with the types of transfers made.

Regulatory documents provide that account 69 can be used to reflect the following transactions:

• calculation of the amount of contributions (including fines, penalties);
• payment of the amount of contributions (fines, penalties);
• reflection of expenses for contributions to extra-budgetary funds.

It should be noted that on account 69 not only the amounts of obligations to the funds are recorded, but also credits coming from the Social Insurance Fund are made.

Subaccounts 69 accounts

• 69.01 – Social insurance payments
• 69.02.1 — Insurance part of the labor pension
• 69.02.2 — Cumulative part of the labor pension
• 69.02.3 — Contributions to supplement pensions for flight crew members
• 69.02.4 — Contributions to supplement pensions for employees of coal industry organizations
• 69.02.5 - Additional contributions to the insurance part of the pension for employees engaged in work with hazardous working conditions
• 69.02.6 - Additional contributions to the insurance part of the pension for employees employed in jobs with difficult working conditions
• 69.02.7 - Compulsory pension insurance
• 69.03.1 — Federal Compulsory Medical Insurance Fund
• 69.03.2 — Territorial Compulsory Medical Insurance Fund
• 69.04 - Unified Tax in the part transferred to the Federal Budget
• 69.05.1 - Contributions at the expense of the employer
• 69.05.2 - Contributions withheld from employee income
• 69.06.1 — Contributions to the Pension Fund (insurance part)
• 69.06.2 — Contributions to the Pension Fund (funded part)
• 69.06.3 — Contributions to the Compulsory Medical Insurance Fund
• 69.06.4 — Contributions to the Social Insurance Fund
• 69.06.5 - Compulsory pension insurance for entrepreneurs
• 69.11 — Calculations for compulsory social insurance against accidents at work and occupational diseases
• 69.12 — Calculations for voluntary contributions to the Social Insurance Fund for employee insurance in case of temporary disability
• 69.13.1 — Settlements using Social Insurance Fund funds for policyholders paying UTII
• 69.13.2 — Settlements using Social Insurance Fund funds for policyholders using the simplified tax system

Table of typical transactions for account 69

The basis for calculating the amount of insurance premiums is the amount of remuneration that is paid to the employee according to the employment contract. The amount of accrual of contributions is carried out according to Kt 69, transfers to extra-budgetary funds are reflected in Dt 69. Also, according to Kt 69 the amount of receipts of contributions credited from extra-budgetary funds in favor of the organization can be carried out.

Basic transactions on account 69 are reflected in accounting with the following entries:

Dt	CT	Description	Document
69	51	Insurance premiums are transferred to an extra-budgetary fund	Payment order
20	69	Insurance premiums accrued to an employee of the main production	Payroll
44	69	Insurance premiums have been accrued to the employee who ensures the process of selling goods	Payroll
99	69	Accrual of fines and penalties for insurance premium payments	Accounting certificate-calculation
51	69	Refund of funds overpaid to extra-budgetary funds	Bank statement

Example of postings for account 69

On January 31, 2016, Start LLC made a payment to K.R. Sazonov, an employee of the economic department:

• salary - 41,300 rubles;
• sickness benefit - 7,500 rubles. (including for the first 2 days at the expense of the organization - 2,350 rubles).

When paying Sazonov’s salary, the accountant at Start LLC calculated the amount of insurance premiums:

• Pension Fund for the insurance part of the labor pension: 41,300 rubles. x 14.0% = RUB 5,782;
• Pension Fund for the funded part of the labor pension: 41,300 rubles. x 6.0% = 2478 rub.;
• FSS for insurance premiums: 41,300 rubles. x 2.9% = 1198 rub.;
• Social Insurance Fund for contributions to insurance against accidents and occupational diseases: 41,300 rubles. x 0.2% = 83 rub.;
• FFOMS: 41,300 rub. x 1.1% = 454 rubles;
• TFOMS: 41,300 rub. x 2.0% = 826 rub.

The accountant at Start LLC reflected the payment of wages to Sazonov and the accrual of insurance premiums with the following entries:

Dt	CT	Description	Sum	Document
91.2	70	The salary of K.R. Sazonov has been accrued.	RUB 41,300	Payroll
91.2	70	Sickness benefits accrued (at the expense of Start LLC)	RUB 2,350	Payroll
69.01	70	Sickness benefit accrued (at the expense of the state)	RUB 5,150	Payroll
91.2	69.01	The amount of insurance contributions to the Social Insurance Fund has been calculated	1198 RUR	Payroll
91.2	69.01	The amount of insurance premiums accrued (accidents and occupational diseases)	83 rub.	Payroll
91.2	69.02.1	The amount of insurance premiums has been calculated (the insurance part of the pension)	5782 rub.	Payroll
91.2	69.02.2	The amount of insurance contributions has been accrued (the funded part of the pension)	2478 rub.	Payroll
91.2	69.03.1	The amount of insurance premiums accrued (FFOMS)	454 rub.	Payroll
91.2	69.03.2	The amount of insurance premiums accrued (TFIF)	826 rub.	Payroll
69.01	51	The amount of insurance contributions (accidents and occupational diseases) was transferred to the extra-budgetary fund.	83 rub.	Payment order
69.02.1	51	The amount of insurance contributions (the insurance part of the pension) was transferred to the extra-budgetary fund	5782 rub.	Payment order
69.02.2	51	The amount of insurance contributions (the funded part of the pension) was transferred to the extra-budgetary fund.	2478 rub.	Payment order
69.03.1	51	The amount of insurance contributions was transferred to the extra-budgetary fund (FFOMS)	454 rub.	Payment order
69.03.2	51	The amount of insurance contributions was transferred to the extra-budgetary fund (TFIF)	826 rub.	Payment order

Arrears on insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund: calculation of penalties." Posting penalties to the Pension Fund of the Russian Federation (to the Federal Tax Service): when to make the posting The day on which transactions to accrue the amount of penalties should be reflected is selected depending on whether the accountant paid the penalties himself or whether the obligation to pay them was discovered after an audit:

• when the accountant himself corrected the error and paid the penalty, the transactions are posted on the day of their calculation (and the day must be indicated in the calculation certificate);
• if a notice was received to remind you to pay penalties, the accountant makes an entry for the day when the decision to accrue them after the audit came into force.

Legislative acts on the topic It is recommended to study in advance: Document Title Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance” Norms for insurance premiums in cases of injury p.

How to correct an error in RSV-1: fill out the updated calculation according to the new rules

September 14, 2015 September 14, 2015 Denis Pokshan Expert of Online Accounting If, after submitting the RSV-1 calculation, the policyholder discovers that he made an inaccuracy or error that led to an understatement of the amount of insurance premiums payable, he must submit an updated calculation with corrected data. To help novice accountants, we have prepared an article in which we talk in detail about how to fill out the “clarification” on contributions to the PRF.

More experienced accountants will also find this material useful, since, starting with the reporting campaign for the first half of 2015, the procedure for presenting updated calculations has changed. General provisions regarding changes in the calculation of RSV-1 are contained in Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ). The rules for drawing up and submitting updated calculations are directly spelled out in the Procedure for filling out the RSV-1 form, approved by the resolution of the Pension Fund of the Russian Federation (hereinafter referred to as Resolution No. 2p).

Since August 7, 2015, this Procedure has been in effect in the wording approved by the resolution of the Pension Fund of Russia board (hereinafter referred to as Resolution No. 194p). However, in practice, the new rules have been applied since June 29, 2015, when the Pension Fund of the Russian Federation updated its verification program. The application of these documents raises numerous questions.

In what case do you need to submit a “clarification” on contributions, and what errors can be corrected in current reporting? What form should I use to make an updated calculation?

What is the procedure for making clarifications?

Can a “clarification” get rid of a fine? Let's figure it out. 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? Law No. 212-FZ provides for the only case when the policyholder is required to submit an updated calculation.

This

Basic entries when paying penalties on insurance premiums

What are penalties and how are they calculated Methods for collecting penalties and the negative consequences of their late payment Reflection of penalties on insurance premiums in accounting Results What are penalties and how are they calculated Since 2021, insurance premiums have been divided in relation to the legislative norms establishing the rules for working with them:

• the bulk of contributions (for compulsory health insurance, compulsory medical insurance, compulsory health insurance for disability and maternity) began to be subject to the Tax Code of the Russian Federation and the requirements that apply to tax payments;
• contributions for injuries remained under the provisions of the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ.

However, the requirements for their payment have remained unchanged: insurance premiums must be paid by the payer on time and in full. If due to any circumstances they are not paid or not paid in full, not only the arrears are collected from the payer, but also a sanction for late payment, which is called a penalty. Please note that arrears in contributions cannot be repaid using overpayments incurred before 2021.

Info A return of the overpayment to the current account is possible only after the arrears have been repaid. For more details, see “Offsetting overpayments on contributions for periods before 2021 is not possible.” Attention The basis for payment of penalties (if they are not paid voluntarily) are the requirements imposed on the payer by the body supervising the relevant contributions (IFTS or Social Insurance Fund). Thus, penalties are the estimated amount that must be paid by a payer who has violated the deadline for paying contributions. They are calculated as a percentage for each day of delay, starting from the day following the payment deadline, which is established by law.

Why didn’t the FSS accept benefits for credit?

Expenses for paying for certificates of incapacity for work, maternity and child benefits, as well as other measures of social support for employees are compensated by the employer from the Social Insurance Fund: either social payments are counted towards contributions for temporary disability and maternity (VNiM), or are reimbursed to the policyholder's bank account.

To accept social expenses for offset or reimbursement, the Social Insurance Fund must check them. According to sub. 4 paragraphs 1 art. 4.2 and clause 4 of Art. 4.7 of the Law “On Compulsory Social Insurance in Case of VNiM” dated December 29, 2006 No. 255-FZ, social insurance has the right not to count the costs of paying state social insurance benefits if they are incurred:

• on the basis of documents that were incorrectly executed or issued in violation of the law;
• in violation of the legislation of the Russian Federation on social insurance;
• no supporting documents at all.

See also: “Could the FSS refuse to reimburse benefits if an employee quits and the company does not have a copy of his employment record?”

The FSS may accuse the organization of creating artificial conditions for reimbursement or offset of budget funds. We have examined such cases in this article.

The FSS also refuses compensation or credit if it believes that the sick leave is fake.

Read how an accountant should act if he suspects that the certificate of incapacity for work is fake.

So, the FSS has the authority to refuse to offset or reimburse social benefits to the policyholder. In this case, the organization can either argue with the fund in court or agree with the government agency. If it was not possible to reimburse social payments, then the accountant will have to make a number of adjustments to the accounting and reporting of expenses not accepted by the fund.

How to reflect arrears on insurance premiums in accounting

• D 26 K 69 - fear. contributions are determined for personnel belonging to general business units;
• D 28 K 69 - fear. contributions are calculated for employees involved in operations to correct defective products;
• D 29 K 69 - fear. contributions are calculated based on personnel employed in service farms;
• D 44 K 69 - fear. contributions are calculated based on personnel involved in the sale of products to consumers;
• D 70 K 69 - the cost of the voucher received from the Social Insurance Fund is deducted from the salary;
• D 51 K 69 - insurance premiums that were overpaid earlier and returned to the budget were credited to the current account;
• D 99 K 69 - reflects the amount of penalties or fines for insurance premiums.
• When carrying out any transactions on insurance premiums, the following entries are generated in the debit of the account.

Peculiarities of reflecting tax penalties in accounting To display penalties in accounting, you can use two accounts - 91 or 99. To display accrued penalties, it is recommended to use account 99, which allows you to avoid a permanent tax liability, since when generating an income tax return, the accrued penalty for insurance contributions are not included in the calculation of the tax base.

It is recommended to consolidate the use of account 99 in the accounting policy of the enterprise. List of possible entries for accrual of penalties for income taxes, VAT, personal income tax and insurance contributions Account Dt Account Kt Posting amount, rub.

How to reflect arrears on insurance premiums in budget accounting

In this case, the calculation basis is the wages and other employee benefits paid to them by the employing company. Each type of contribution has certain calculation features and an interest rate, as well as a limit on the base used for calculation. Until 2021, control over the calculation of insurance premiums was carried out directly by extra-budgetary funds, and starting from January 1, 2017, these powers were transferred to the tax authorities. Now the transfer of contributions, as well as reporting on them, must be sent to the Federal Tax Service at the place of registration of the company. However, this in no way affects the accounting and postings that are compiled in the organization, and, therefore, the correspondence and rules for calculating contributions remain the same.

Charges are generated from the next day after the delay. The penalty is accrued daily until the date of payment of the debt and penalties. If the debtor does not pay the debt in full, a fine is collected by force. That is, through the court. The debt amount is written off from bank accounts. If there are no funds, the property is seized. If a lot of time has passed, no coercive measures apply to the debtor, and the debt is considered uncollectible. In this case, it is written off. IMPORTANT! Refunds from the tax authority for overpayment of taxes can lead to the formation of arrears. Arrears on insurance premiums There are the following types of arrears on insurance premiums:

• According to the FSS. Occurs when there is a debt to the Social Insurance Fund. There is a certain procedure for calculating the amount of arrears: contributions already paid are deducted from the total amount of debt.

Arrears and its role in tax accounting

Russian Pension Fund. This structure is a financial administrator that distributes funds, which subsequently go to:

• for the payment of pensions upon reaching a certain age;
• to pay for services provided to citizens of the Russian Federation under the compulsory health insurance system.

Payment of insurance premiums is carried out in the following order: Until the 15th day of each month following the reporting month If this date falls on a non-working day, then the last day of reporting is the next working day 22% Rate for pension insurance contribution Rate increases by 10% If the size of the insurance premium base the employer has more than a certain amount 5.1% Rate of contributions to the compulsory medical insurance system There is a certain category of employers who are exempt from paying insurance contributions. They are also not subject to the increased tariff rate of 10%.

Info In order for all mandatory payments to be made on time and in the required amount, it is necessary to pay special attention to the following points:

• what exactly to consider when drawing up a report;
• information regarding inspection reports;
• the process of posting, that is, reflecting information in the financial statements;
• work in the 1C program.

Due to the fact that not all transactions can be carried out on the current date, displaying reporting in accounting programs is important. Difficulties arise when additional charges are made in 1C 8.2, since this operation has its own specifics.

Postings All entries related to the reflection of additional amounts of taxes, contributions, fines and penalties accrued based on the results of audits are made on the date when the audit decision comes into force. For what period is it taken into account? The reporting period for contributions to pension contributions is considered to be 1 year.

On this page:

• What is arrears?
• How is arrears identified?
• Collection procedure
• Statute of limitations for collection
• Summary

Arrears is a term that can be found in legal documents dating back to the 19th century. Then taxes were collected from the peasants, but most did not have the means to pay.

Arrears arose. That difficult period for ordinary people has ended, but the term is still used now. What is arrears? According to the Tax Code, arrears are taxes or mandatory payments that have not been paid.

Simply put, it is debt. Arrears are collected from both individuals and legal entities. The funds paid are sent to the state budget. Tax arrears Tax payments require a set date for payment. If the company does not make payments, then arrears are accrued.

The following categories of employers are required to pay insurance premiums:

1. All kinds of organizations with employees who are paid wages or working with contractors who are individuals.
2. Individual entrepreneurs who work with hired employees or individual contractors.
3. Individuals who do not have the status of an individual entrepreneur, but enter into employment contracts with other individuals and contractors.
4. Individual entrepreneurs working under the patent system and conducting private practice - this category includes all kinds of notaries, lawyers, as well as other individuals.

Sometimes it happens that an employer simultaneously falls into several categories that are required to make appropriate contributions to extra-budgetary funds.

Until January 1, 2017, the Pension Fund of Russia was responsible for monitoring contributions to compulsory pension and health insurance. When a debt was incurred by the policyholder, the Pension Fund had the right to collect arrears, penalties and fines from him, in accordance with Law No. 212-FZ dated July 24, 2009. But today, insurance contributions, including “pension” ones, are supervised by the tax service, and it also has the right to collect debts. We will tell you in this article how you now need to repay the arrears in contributions that arose before and after the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation.

Working in the 1C program

Another difficulty arises when reflecting additional accruals in the electronic accounting program 1C ZUP - salary and management.

Information is entered separately for each employee. Procedure:

1. Open the application on your computer.
2. Find an employee whose contributions require additional accrual.
3. In the menu, find the “accrual” section and open it.
4. In a new window, open the “tax” tab.
5. Click on “Taxable, income code”.
6. Select the type of contributions (fund name).

Thus, data on all persons is entered into the 1C program. When performing these steps, the program will successfully cope with entering information into the reporting.

All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems. That's why FREE expert consultants work for you around the clock! right now through the form (below), and our specialists will promptly prepare the best options for solving your problem and call you back on the day you submit your application. It's free!

Pension contributions: payment of arrears in 2017

The information from the tax service “On the administration of insurance premiums from January 1, 2021” lists the functions that will be transferred to tax authorities in 2021, these are:

• control over the calculation and timely payment of contributions,
• acceptance of “insurance” reporting, starting with reports for the 1st quarter of 2017,
• offset of overpayments for insurance premiums and excessively collected amounts,
• providing deferment and installment payments,
• collection of arrears, as well as debts on penalties and fines.

This means that now debt for pension and other insurance contributions (except for contributions for “injuries”) is collected according to the rules established by tax legislation (letter of the Ministry of Finance of the Russian Federation dated October 21, 2016 No. 03-02-08/61943). Moreover, the Federal Tax Service equally collects both “insurance” debts for 2021 and previous periods.

Arrears in insurance contributions to the Pension Fund arise if an entrepreneur or organization:

• have not paid the accrued insurance premiums in full,
• violated the deadlines established for payment of contributions.

The tax office may discover arrears during an audit, or after receiving a calculation of insurance premiums for the corresponding reporting period. Transfer of pension and other insurance contributions is carried out no later than the 15th day of the month following the month of their accrual (Article 431 of the Tax Code of the Russian Federation). By comparing the Calculation indicators and the amounts received into the budget, tax authorities determine whether the payer has any arrears or overpayments.

How to fill out the corrective RSV

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

1. 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);
2. Federal Law No. 243 of 07/03/2016 and No. 250, Art. 20 in the latest edition.

We recommend reading: Sample claim for division of personal accounts for payment of utility services

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:

1. private entrepreneurs who have employees;
2. all legal entities (organizations with full-time employees, as well as those working under civil contracts);
3. PE on a patent or those who work privately (notaries, lawyers, jurists, etc.);
4. 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.

Request of the Federal Tax Service for payment of arrears on insurance premiums of the Pension Fund of Russia

Having discovered arrears, tax authorities send the debtor a demand for payment of insurance premiums.

No longer than three months from the date of detection of arrears in insurance contributions (to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund) - this period is given to the tax authorities to send a claim to the payer. But if the contribution is arrears, and the amount of penalties and fines accrued on it does not exceed 500 rubles, the tax authorities have up to 1 year from the date of discovery of the debt to issue a claim (Clause 1, Article 70 of the Tax Code of the Russian Federation).

If the arrears are identified by tax authorities as a result of an audit, then the demand for repayment will be sent to the payer within a shorter period of time - 20 days from the moment the decision on this comes into force (clause 2 of Article 70 of the Tax Code of the Russian Federation).

The demand specifies not only the amount of debt, the amount of penalties accrued at the time of sending the demand, and the period during which the payer must fulfill this demand, but also the penalties that apply to the debtor in case of evasion of such requirements of the Federal Tax Service (Article 69 Tax Code of the Russian Federation).

If the text of the request does not indicate a longer period, then the payer must repay the debt specified in it within 8 days after receiving the document by mail, electronic communication channels, or in the taxpayer’s personal account. At the same time, a claim sent to the debtor by registered mail is automatically considered received 6 days from the date of its dispatch, which means that unscrupulous payers will not be able to avoid liability by simply ignoring the postal notification for receiving a claim for arrears (Clause 6 of Article 69 of the Tax Code of the Russian Federation ).

If the demand for payment of arrears is not fulfilled, the Federal Tax Service may send a decision to the bank to suspend operations on the debtor’s bank accounts, and then all expense transactions, except mandatory ones, will be impossible until the debt is fully repaid on demand (Article 76 of the Tax Code of the Russian Federation).

Algorithm for recording benefits not accepted by the Social Insurance Fund for credit

If the Social Insurance Fund did not accept the taxable benefit and refused to reimburse or offset social payments, then the accountant must proceed as follows:

1. Reverse the amount of unaccounted benefits in accounting.
2. Write off uncredited amounts as expenses or withhold them from the employee.
3. Calculating insurance premiums from uncredited social benefits is the safest way for the policyholder at the moment, recommended by the Federal Tax Service and the Ministry of Finance (letters dated September 22, 2017 No. ED-4-15/19093 and dated September 1, 2017 No. 03-15-07/56382, respectively) . But one can argue with this.
4. Pay additional contributions to the Federal Tax Service or the Social Insurance Fund (for periods before 2021) - if you reduce monthly social contributions to VNiM by the amount of benefits, then after the FSS refuses to offset the benefits, you need to pay additionally to the administrator of contributions to VNiM (until 2021 - FSS, from 2021 - Federal Tax Service) in the amount of social payments not accepted for offset
5. Accrue and withhold personal income tax from the employee - this paragraph does not apply to temporary disability benefits, from which personal income tax is already withheld. But with other types of social benefits the situation is more complicated. By analogy with the calculation of insurance premiums: if the Social Insurance Fund refuses to count the payment of benefits, then it ceases to be insurance coverage for compulsory social insurance. This means that it does not apply to payments from the amounts of which income tax is not withheld. Consequently, if an employee refuses to return a benefit that was not credited to the Social Insurance Fund, then such payment becomes his income, from which income tax must be withheld. However, the law does not contain a direct obligation to collect personal income tax on benefits not included in social insurance. But if you do not withhold personal income tax, but charge insurance contributions, this may raise questions among tax authorities, since there will be a difference between the base for calculating insurance contributions and the base for income tax.
6. Deal with a possible overpayment of personal income tax - if an employee has returned benefits that were previously subject to income tax, then he will have an overpayment. You must inform the employee about it (clause 1 of Article 231 of the Tax Code of the Russian Federation), and then this overpayment either be offset against future personal income tax payments, or returned to the employee based on an application exclusively to his bank account.
7. Transfer contributions and personal income tax* to the budget.
8. Calculate penalties for contributions and income tax* and also transfer to the state. At the moment social payments are recognized as non-refundable, the organization has arrears in insurance contributions and personal income tax*. And penalties are calculated for the period from the day following the established date for the transfer of insurance premiums for the month in which the benefit was paid until the day preceding the day of repayment of arrears on contributions or income tax.

A penalty calculator will help you.

1. Adjust reporting - you need to make corrections to accounting and tax reporting, including personnel reports: 2-NDFL**, 6-NDFL** (for periods from 2021), 4-FSS, RSV-1 (for periods before 2021), ERSV (for periods starting from 2017).

* If income tax has not been withheld previously and you decide to withhold it anyway.

**Adjusted if you chose to withhold income tax on amounts previously not subject to it.

Let's take a closer look at each stage.