The Pension Fund reminded what reports will still need to be submitted to the Pension Fund in 2017

Monthly reporting on insured persons

In 2021, the SZV-M report form must be submitted to the Pension Fund of Russia authorities based on the results of each month. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. You will need to report to the Pension Fund using this form starting in 2021.

Send information on the SZV-M form in 2021 for 25 or more people to the Pension Fund in electronic form with an enhanced qualified signature. If you do not comply with this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. The fine for an official may be from 300 to 500 rubles.

At the same time, keep in mind that reports in the SZV-M form must be submitted to the Pension Fund in 2021 on a new date. If previously this report was submitted no later than the 10th day of the month, then since 2021 the time has become longer. At the end of each month, reports must be submitted no later than the 15th. “SZV-M in 2017: new deadlines for submitting initial, corrective and updated reports.”

Conclusions:

• In 2021, the deadline for submitting a new monthly reporting form to the SZV-M pension fund has increased - from the 10th to the 15th.
• Annual reporting on the length of service of insured persons has been introduced - the form has not yet been finally approved.
• Canceled calculation according to f. RSV-1 – last reporting period: 4th quarter of 2021

Important! If an enterprise, for various reasons, does not carry out financial and economic activities, but it continues to have employees on the basis of existing contracts, the need to submit reports to the Pension Fund remains. “Zero” pension reports are not provided for by law.

Annual report to the Pension Fund on work experience

No later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of Russia a report on each insured person working for them (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are accrued contributions). This is a new report, the obligation to submit which has appeared since 2021 (Clause 2 of Article 11 of Federal Law No. 27-FZ dated 04/01/1996). This report is called the “experience report.” However, its form has not yet been approved. It is worth noting that the information that accountants will need to display in the experience report is listed in the legislation. The annual report will need to show:

• insurance number of an individual personal account;
• last name, first name and patronymic;
• the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
• the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
• periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;
• other information necessary for the correct assignment of an insurance pension and funded pension;
• the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;
• periods of labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
• documents confirming the right of the insured person to early assignment of an old-age insurance pension.

For the first time, you will need to submit an annual report on your experience to the Pension Fund only in 2018 (based on the results of 2021). It will need to be submitted no later than March 1, 2021.

Normative base

In accordance with Federal Laws No. 243-FZ and No. 250-FZ dated 07/03/2016 (hereinafter referred to as 243-FZ and 250-FZ), from January 1, 2021, the rules for calculating and paying insurance premiums, except for contributions to compulsory social insurance against accidents on production and occupational diseases will be regulated by the Tax Code of the Russian Federation. Federal Law No. 212-FZ of July 29, 2009 “On Insurance Contributions” will be declared invalid. Part 2 of the Tax Code of the Russian Federation in the new 34th chapter “Insurance Premiums” establishes:

• what is subject to insurance premiums;
• how the base for their calculation is determined;
• at what rates and in what order are they calculated and paid;
• what is the procedure for submitting calculations for them.

For the first time, you will need to report on insurance premiums to the Federal Tax Service for the first quarter of 2021. Failure to submit a calculation within the prescribed period will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5% of the amount of insurance premiums that was subject to payment (additional payment) based on this calculation and was not paid on time.

The calculation of insurance premiums will be subject to Art. 119 of the Tax Code of the Russian Federation. If the calculation is not submitted within the prescribed period, you will be subject to a fine of 5% of the amount of insurance premiums that was subject to payment (additional payment) on the basis of this calculation and was not paid within the period established by the legislation on taxes and fees. It will be charged for each full or partial month from the day set for submitting the calculation, but not more than 30% of the specified amount and not less than 1,000 rubles.

Report on additional contributions

In some cases, organizations have the right to pay additional insurance contributions to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” You can do this:

• if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
• if the employee filed an application for deduction from his payments and payment of additional insurance premiums.

For each payment for the transfer of additional insurance contributions, it is required to create a separate register (form DSV-3) of employees for whom additional contributions were transferred (Part 4, Article 9 of Federal Law No. 56-FZ of April 30, 2008).

In 2021, the generated registers must be submitted to the territorial divisions of the Pension Fund no later than 20 calendar days from the end of the quarter in which the DSA was paid (Parts 5, 6, 7, Article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, say, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 register form for 2021 was approved by Resolution of the Pension Fund Board of June 09, 2016 No. 482p.

Issuing SZM-M to an employee

Paragraph 4 of Article 11 of Law No. 27-FZ (as amended by Law No. 385-FZ) establishes that the employer is obliged to transfer a copy of the information to the insured person on a monthly basis.

In case of dismissal of an employee or his retirement, the organization is obliged to issue SZV-M in hand:

• employees who submitted applications for an insurance pension or insurance and funded pensions - within 10 calendar days from the date of submission of applications;
• for resigning employees - on the day of dismissal or on the day of termination of the civil contract.

In this case, you must receive written confirmation from the employee that the SZV-M form has been transferred to him. This can be a receipt of the “form received” type on the second copy, which remains in the organization.

Updated RSV-1 for periods before 2017

In 2021, updated DAM-1 calculations for periods expired before January 1, 2021 should be submitted to the Pension Fund of the Russian Federation using the previous DAM-1 forms. That is, if, for example, if in January 2021 the organization decides to clarify the RSV-1 for 2021, then the updated calculation must be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods before 2021.

Below in the table we summarize information about what reports need to be submitted to the Pension Fund in 2021.

Read also
22.11.2016

The procedure for filling out payment slips for payment of contributions

From January 1, 2021, insurance premiums (except for contributions for injuries) will need to be paid to the tax office, and not to funds. In this regard, the Pension Fund asks policyholders to fill out payment forms more carefully.

In particular, in the “TIN” and “KPP” fields of the recipient of funds, you must indicate the value of “TIN” and “KPP” of the corresponding tax authority that administers the payment.

In the “Recipient” field, the abbreviated name of the Federal Treasury authority is indicated, and in brackets - the abbreviated name of the tax authority administering the payment.

In the “budget classification code” field, indicate the BCC value, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator should take the value “182” - Federal Tax Service. When filling out field “104”, intended for the budget classification code, special attention should be paid to the codes of subtypes of income, since they will differ depending on the period for which insurance premiums are paid.

It is worth noting that when filling out payment slips for taxes and contributions, those who generate payment slips using web services feel most comfortable. All necessary updates are installed in them without user intervention. If an accountant makes a mistake (leaves a field blank or indicates an invalid value), the service reports the error and tells you how to fill out this field.

An example of applying different contribution rates for an LLC

The contribution rates established for use by persons paying income to employees have also not been changed. There are still 3 types of them:

• the main ones used by the majority of payers (Article 426 of the Tax Code of the Russian Federation);
• reduced, the use of which becomes possible if the payer meets certain conditions (Article 427 of the Tax Code of the Russian Federation);
• additional, accrued when an employee works under special conditions (Articles 428, 429 of the Tax Code of the Russian Federation).

An LLC that is not eligible for reduced rates will assess contributions using the following rates:

1. On OPS - 22%, until the income received by an individual reaches the limit established for this tariff. For income above this limit, a 10% rate applies.

2. On OSS for disability and maternity - 2.9% (1.8% for foreign workers temporarily staying in the Russian Federation) within the established income limit. Income above this limit is not subject to OSS contributions.

3. For compulsory medical insurance - 5.1% of all contributions subject to contributions. Income for tax purposes is not limited here, but the rate does not apply to the income of foreign workers temporarily staying in the Russian Federation.

Additional charges will be made on the income of employees working under special conditions in the amount of 2% to 14%, depending on specific working conditions.

An LLC may have conditions that give it the right to use reduced tariffs. For example, an LLC applies the simplified tax system and operates in the field of chemical production, has an annual income of no more than 79 million rubles, and income from the main activity is 85%. Having such indicators, the LLC will, according to subparagraph. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, classified as persons entitled to reduced tariffs established for the period 2017–2018, sub. 3 p. 2 art. 427 Tax Code of the Russian Federation:

• for OPS - 20%;
• on OSS for disability and maternity - 0%;
• for compulsory medical insurance - 0%.

That is, in 2017-2018, an LLC using reduced tariffs will pay contributions only for compulsory pension insurance, and then in a smaller amount.

Taxable object, taxable base and amount of contributions

The rules by which you need to calculate the amount of pension, medical contributions, as well as contributions to the Social Insurance Fund (except for contributions for injuries) will remain virtually unchanged. Thus, the taxable object will continue to be payments and other remuneration in favor of individuals accrued under employment and civil law contracts. The taxable base, as now, will be determined separately for each individual on an accrual basis from the beginning of the year. The maximum amount of the base for contributions in case of temporary disability and in connection with maternity will also remain (the size of the maximum amount is indexed annually). For pension contributions, a reduced rate will remain in relation to payments accrued in excess of the limit. All tariffs and benefits will remain the same.

The only innovation is provided for daily allowances. Now the entire amount of daily allowance fixed in the collective agreement or in a local regulation is exempt from these contributions. From January 2021 the situation will change. It will be possible not to pay contributions only for amounts not exceeding 700 rubles for domestic business trips, and for amounts not exceeding 2,500 rubles for foreign trips. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation (see “Excessive daily allowances will be subject to insurance contributions”).

Plus, there will be clarification on how to determine the taxable base for income in kind. According to the current rules, the base includes the cost of goods, work or services specified in the contract. Starting next year, we will determine the price according to the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. It is separately stipulated that VAT is not excluded from the taxable base (clause 7 of Article 421 of the Tax Code of the Russian Federation).

With regard to contributions “for injuries” everything will remain the same. Daily allowances will be released in full, and income in kind will be taken into account in the database at negotiated prices.

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

Annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ.

The deadline for submitting annual reports for 2021 is 03/31/2017.

The deadline for submitting annual reports for 2021 is 04/02/2018*.

What are the consequences of administering contributions according to the rules of the Tax Code of the Russian Federation?

The consequence of classifying insurance premiums as payments subject to the rules of the Tax Code of the Russian Federation was the creation for them of the same conditions as for taxes, in relation to:

• preparation of documents for payment;
• reporting;
• procedures for conducting desk and on-site inspections;
• requesting data confirming the information included in the reporting;
• taking measures to ensure receipt of payments. Thus, amendments to Art. 76 of the Tax Code of the Russian Federation, according to which failure to submit calculations of contributions will officially become the basis for blocking the policyholder’s accounts;
• refund of overpaid amounts;
• applying penalties for violations.

From 01/01/2017, payments for contributions (still made separately for each type of insurance) began to be processed in the same way as tax transfers, and BCCs were acquired that correspond to the codes of budget payments. Moreover, 2 types of KBK were put into circulation:

• transitional, applied to contributions accrued before 2021, but paid already in 2021;
• final, valid for contributions accrued after 01/01/2017.

Read more about these KBK in the article “Deciphering the KBK in 2021 - 18210102010011000110, etc.”

The deadlines for payment of contributions have not changed (clause 3 of Article 431, clause 2 of Article 432 of the Tax Code of the Russian Federation). But the possibilities for making payments have changed due to the extension to contributions of the rule allowing payment for a third party (Clause 1 of Article 45 of the Tax Code of the Russian Federation).

Payments of contributions received to the budget are subsequently transferred to the accounts of each fund. Therefore, the return of overpaid contributions will occur, albeit according to the rules of the Tax Code of the Russian Federation, but at the expense of the fund. In this regard, the Pension Fund of the Russian Federation has been given the right not to make a refund if the corresponding amounts, according to the submitted reports, have already been accounted for in the individual accounts of the insured persons (clause 6.1 of Article 78 of the Tax Code of the Russian Federation).

The transfer of contributions to the tax service did not relieve payers from control by extra-budgetary funds, although it led to a reduction in the scope of these checks:

• the Pension Fund remained in control of information about the length of service;
• The Social Insurance Fund continues to control social insurance costs in terms of payments for disability and maternity.

The funds will conduct checks on the correctness of the calculation and payment of contributions scheduled after 01/01/2017 for periods up to 2021, but the tax authorities will punish based on the results of these checks, applying for this purpose the rules of the Tax Code of the Russian Federation established by Art. 119, 119.1, 120, 122, 126.

The funds also have the right to punish:

1. The Pension Fund of the Russian Federation (Article 17 of Law No. 27-FZ dated April 1, 1996):

• for failure to submit information about the length of service of the insured person (500 rubles);
• for failure to comply with the electronic reporting format (RUB 1,000).

2. For the Social Insurance Fund - in relation to “unfortunate” contributions (Articles 26.29–26.31 of Law No. 125-FZ of July 24, 1998).

Read about how the functions of tax authorities and funds are differentiated in the material “Attention - a reminder for payers of contributions from the Federal Tax Service.”

Deadlines and procedure for submitting reports to the Federal Tax Service

For the first time, calculations of insurance premiums will need to be submitted to the Federal Tax Service for the first quarter of 2021. It will be submitted to the tax office at the location of the organization and its separate divisions, which accrue payments and other remuneration in favor of individuals, as well as at the place of residence of the individual who pays remuneration to individuals (clause 7 of Article 431 of the Tax Code of the Russian Federation as amended by 243-FZ ).

Insurance premium payments will need to be submitted no later than the 30th day of the month following the billing (reporting) period - quarter. Thus, it will need to be submitted to the Federal Tax Service:

• for the first quarter of 2021 - from April 1 to April 30;
• for the half-year - from July 1 to July 30;
• for 9 months - from October 1 to October 30;
• for 2021 - from January 1 to January 30, 2021, etc.

Organizations with more than 25 employees are required to submit calculations via telecommunication channels (TCC) in electronic form with an enhanced qualified electronic signature. Failure to comply with this requirement will result in a fine of 200 rubles. Payers with less than 25 people have the right to submit calculations to the tax authority either in person or in the form of a postal item with a list of attachments, or via TKS in electronic form.

Administration of insurance premiums passes to the Federal Tax Service, and you can go to Kontur.Extern and receive a 50% discount

To learn more

Results

The main change for insurance premiums in 2021 was the change in the body administering them.
The inclusion of contributions in the Tax Code of the Russian Federation led to the emergence of an attitude towards them as tax payments. The rules for determining the base for contributions, their tariffs, and payment terms have been preserved. But the reporting form and its deadlines have changed. The obligation to submit a number of reports to extra-budgetary funds has also been retained. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What has changed for individual entrepreneurs and other “individuals”

Citizens who work for themselves will continue to pay fixed payments for health insurance. Premiums for temporary disability and maternity insurance will remain voluntary for them. As now, they will not pay “injury” contributions. There is one change regarding pension contributions. It applies to “individuals” who received income over 300,000 rubles. As now, they will add 1% of the amount of income exceeding 300,000 rubles to the fixed amount of contributions. As now, information about income will be received by inspectors from tax returns. But they will cancel the rule according to which, in case of failure to submit a declaration, auditors charge contributions in the maximum amount. In other words, starting next year, a failed declaration will not result in an increase in contributions “for oneself” for individual entrepreneurs.

As for reporting, there are not many changes. Entrepreneurs and other “individuals” will still not submit payments for fixed contributions. But for the heads of peasant (farm) households, new deadlines are provided. They will submit payments no later than January 30 of the year following the billing period (currently the deadline for submission is the last day of February).

What will change for separate divisions

Significant innovations are provided for organizations and individual entrepreneurs that have opened separate divisions. Let us remind you that now it is necessary to pay fees and submit reports at the location of the unit only if it has its own current account and a separate balance sheet.

Starting next year, the requirement to have an account and balance will be abolished. This means that in 2021 and beyond, separate divisions located in Russia and accruing remuneration and other payments in favor of individuals will begin to transfer contributions (except for contributions “for injuries”) and submit calculations at the place of their registration. This is stated in paragraph 11 of Article 431 of the Tax Code of the Russian Federation.

Also, from 2021, policyholders will have a new obligation - to report to the Federal Tax Service at the location of the parent organization that the Russian division is vested with the authority to calculate payments and rewards to individuals. This must be done within one month from the date of vesting of powers (newly created sub-clause 7, clause 3.4 of Article of the Tax Code of the Russian Federation). True, the new obligation applies only to units that began making payments to individuals in 2017 and later. If the reward was accrued before, no messages need to be made.

Submit a message via the Internet about vesting a separate division with the authority to calculate payments to individuals Submit for free

There are no changes to “injury” contributions. Simply put, segregated units in 2021 and beyond will only pay and report these fees if they have an account and balance.