The tariff code of the payer of insurance premiums is indicated in Appendices 1 and 2 to Section 1 in the calculation of insurance premiums. Based on the code, the Federal Tax Service understands which category a particular policyholder belongs to.
Since 2021, the number of applied tariff codes has increased compared to last year (Appendix No. 5 to the Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / [email protected] ). In connection with the emergence of benefits for SMEs, industries and IT companies affected by coronavirus, the list of tariff codes has been expanded. Starting from the first quarter of 2021, they use codes: 20, 21 and 22, respectively. Strictly speaking, SMEs and affected industries used codes 20 and 21 back in 2020, but now they have been officially fixed in the order of filling out the calculation.
Starting from the reporting period of the fourth quarter of 2021, the Federal Tax Service recommends that the above-mentioned payers of insurance premiums submit calculations for insurance premiums indicating in Appendix 1 the corresponding rate code of the payer and the category code of the insured person in subsection 3.2.1 of section 3. Payers of contributions carrying out design and development activities electronic (radio-electronic) products use new codes from the report for the first quarter of 2021.
What it is
Until 2021, the vast majority of insurance premiums were collected and administered by the Russian Pension Fund. At the same time, there was some confusion associated with reporting. However, starting from 2021, it was decided that insurance premiums began to be administered by the Federal Tax Service (FTS). This allowed, among other things, to unify reporting documentation.
Reference! Social insurance premiums for injuries continue to be administered by the Social Insurance Fund.
When reporting to the Federal Tax Service for paid insurance premiums, a single DAM report form is used. The procedure for filling it out is strictly regulated. This is largely due to the fact that the way you work with reports is largely automated.
The RSV form consists of several sections, one of which contains information about the insured persons.
Insured persons are individuals from whose wages and other forms of remuneration insurance contributions are paid by employers. It should be noted that individual entrepreneurs have the obligation to pay contributions both for their employees (if any) and for themselves.
Among other things, in a separate column it is necessary to indicate the category to which the insured person belongs. It is expressed in the form of a special code.
The list of codes is not arbitrary, but is established by law .
You cannot submit a report without affixing the insured person's code.
What's the difference between stock groups?
Reserve categories are designated by numbers 1, 2 and 3, which indicate the priority of the person liable for military service during mobilization. Here's how these numbers are deciphered:
- All those who have served at least one year and participants in military conflicts are category 1 in the military ID. It is they who will be primarily affected by mobilization and they will be entrusted with the honor of protecting the territory of the country and the civilian population;
- Those liable for military service who served in the conscript army, and those who were unable to serve for any reason, fall under category 2 of the reserve. All citizens who have this group on their military ID will not be sent to the front without special training. If a summons does arrive, only after a medical examination and the conclusion of a medical commission, a civilian in the reserve can be sent to training camps and, upon completion, reserve type 2 will be replaced by 1. This will allow the soldier to be sent to the front line, to defend the Motherland;
- In rare and exceptional cases, you will have to serve citizens of the 3rd reserve group. If mobilization is introduced in the country, only when there is a serious need for people and the fighting covers the entire territory of the country and continues for more than 12 months. It consists of officers from 50 to 60 years old and ordinary soldiers from 45 to 50 years old. This includes older women with military and medical education.
Interesting: senior officers are considered the brains of the army and can only be enrolled in the 1st and 2nd reserve groups; their maximum age for service in the reserves can be 70 years.
The 1st category will definitely be the first to be mobilized to defend the Motherland. Persons liable for military service from the second group will first have to undergo a full medical examination and a commission; only with its permission the person will be transferred to group 1 to be sent to preparatory training. If all requirements are met, the person can be sent to the front.
Features of reporting on insurance premiums in 2021
In 2021, starting from the first quarter, the reporting procedure for insurance premiums has undergone some changes. Thus, the main ones concerned the need to submit it electronically.
If previously organizations were required to submit documentation electronically only if their staff number exceeded 25 people, now the obligation for electronic document management falls on companies with more than 10 employees. Accordingly, if an organization employs less than 10 people, then its management has the right to independently determine the form of submission of reporting documentation - electronically or on paper.
These changes apply to both DAM reports and other forms (4-FSS, SZV-M, SZV-STAZH).
In addition, there have been changes in 2021 that also affect the DAM report. Thus, additional fields have been added to Section 1 of this reporting form. In addition, the order and composition of the appendices to Section 1 were changed.
In practice, this means that using the old DAM form in 2020 is impossible. It is necessary to submit documents using the new form from the 1st quarter of 2021. The current form of the new DAM sample can be downloaded from the website of the Federal Tax Service.
Military ID
A military ID is an accounting document that makes life very easy for its owner. It is he who is issued to the conscript before serving or enlisting in other army departments. It is also received by people sent to the reserves or released from the army.
A military ID resolves all issues with the military registration and enlistment office. This is the main document of those liable for military service, and thanks to the data entered into it, such as category, registration group and military service number, it is possible to select a contingent of military personnel before the start of mobilization.
Data in section 3 of the new calculation
The section of the DAM report form is filled in with information regarding the personalized data of employees, that is, insured persons.
Thus, subsection 3.1 states the following:
- Full name of the person;
- TIN;
- SNILS;
- Date of Birth;
- floor;
- details of the identity document.
Subsection 3.2 must contain information about the amounts of payments that were made to pay insurance premiums for a specific insured person.
So, here is the following:
- amount of payments (per month);
- basis for calculating insurance premiums.
In addition, if necessary, fill in information about the payment of funds at an additional tariff, if it is accrued.
In the same subsection, payer category codes must also be indicated. Moreover, they must be registered for each period in which the insured person received income.
How categories are assigned
Exemption from military service does not save you from defending your homeland during the period of mobilization. Category 2 of the reserve is intended specifically for draft dodgers, and it is noted in the personal file and documents. After 27 years of age, they are necessarily transferred to the reserves for enrollment in the 2nd group of reservists. In peacetime, the command has the right to send summons for training to citizens who have a fitness category from A to B.
Often, after repeated checks, such persons are transferred from the second group to the first. They go to undergo training for battle. Appropriate corrections are made to the documents and personal files of these persons.
Codes with decryption
Many employees of organizations and individual entrepreneurs who are required to submit reports on insurance premiums to the Pension Fund have difficulty determining the code of the insured person. In addition, such encoding is often considered unnecessary. However, each line of documents submitted to the Federal Tax Service has practical significance for the regulatory authority.
The thing is that insurance premium rates are not the same for different categories of workers . For example, there are basic tariffs that are the same for everyone. However, individual policyholders have certain benefits when paying premiums.
In addition, a fairly large number of foreign citizens work in Russia on a permanent and temporary basis. Accordingly, for this category of workers there are also provisions that differ from the base rate.
Accordingly, the category code of the insured person makes it possible to determine the citizenship of the employee, the availability of certain benefits when calculating insurance premiums, as well as the grounds for applying a tariff different from the basic one.
Many people responsible for submitting reports on insurance premiums are wondering where they can find out what codes should be indicated in the DAM form. A complete list of codes is contained in documents published by the Federal Tax Service of Russia.
Their current nomenclature for mid-2021 contains Order of the Federal Tax Service of Russia No. MMV-7-11 / [email protected] dated September 18, 2019 , namely Appendix No. 7 to the Procedure for filling out the calculation form for insurance premiums approved by this order.
Attention! Interested parties can familiarize themselves with the document on the website of the Federal Tax Service, when visiting the tax office, as well as in online versions of reference and legal systems, for example, in “Consultant Plus” or “Garant”.
The nomenclature of codes that was established by the Resolutions of the Board of the Pension Fund of the Russian Federation in certain periods was declared invalid, and therefore they cannot be used when filling out the DAM for the Federal Tax Service.
Below we will discuss in detail the currently used encodings of the status of insured persons in accordance with the latest current order of the Federal Tax Service.
HP
This code designation is the most common. It can be deciphered as “hired employee.” As follows from the decoding, HP is issued for employees with whom the organization or individual entrepreneur has an employment relationship.
In addition, this applies to both employees for whom insurance premiums are paid at the base rate, and personnel who work in special conditions associated with increased health risks. For the latter, the employer pays increased amounts. However, in the calculation they are calculated according to the HP code, as well as employees working under normal conditions.
This letter designation is used by payers of contributions using the simplified tax system, UTII and the general taxation system.
The HP code is entered only if contributions calculated according to the general tariff are paid for employees.
ODIT
The code abbreviation ODIT is assigned to persons who are engaged in activities in the field of modern technologies related to the transmission and storage of information. Some clarification is needed here.
Companies whose activities include information technology can use the services of individuals who perform work on the development of computer programs, databases, and so on. Regardless of the nature of their contractual relationships, organizations are required to pay insurance premiums on remunerations and payments to these individuals. Accordingly, when submitting the DAM for these persons, this code is indicated as such.
The taxation regime applied by organizations does not affect the category of the insured person. It should be noted that the ODIT code is not assigned to employees who are not directly involved in information technology work in the company.
ICS
Decoding the ICS code sounds like “Innovative. This letter designation marks individuals who have contractual relations with organizations that are official participants in the project for the implementation of R&D, development and commercialization of Skolkovo research work.
However, since 2021, activities have been launched to create other innovative scientific and technological centers, the list of which is growing. Accordingly, the ICI code is also entered by organizations participating in such projects when calculating insurance premiums for individuals who have contractual relations with them.
Important! The procedure for creating innovation centers and the participation of organizations in relevant projects is regulated by Federal Law No. 216-FZ of July 29, 2021.
ASB
The ASB code is indicated when submitting a report for insured individuals who receive wages and other remuneration for their activities in non-profit organizations that have the appropriate state registration as an NPO and carry out activities in the field of social services for citizens. In addition, this encoding is used by non-profit organizations involved in the field of mass sports.
Also, the ASB code is entered in the report by charitable foundations , including for persons for whom insurance premiums are transferred from remuneration provided for in civil law contracts.
This code in the DAM is indicated only by those NPOs and charitable organizations that apply a simplified tax system, regardless of its chosen form.
BSEC
The BSEC code is indicated by employers who pay contributions for medical, pension and social insurance for individuals who, by the nature of their activities in the organization, are crew members of river and sea vessels. In this case, the specifics of the activity of the vessel or the organization itself does not matter. The abbreviation itself stands for “ship crew member.”
The members of the ship's crew should be understood as the command staff and the ship's crew. If the ship is a passenger ship, then the crew also includes persons who are engaged in direct service to passengers, regardless of the nature of the labor relationship with its owner.
It is important to note that the BSEC code is assigned only to crew members of those ships that, in accordance with current legislation, are registered in the relevant Russian register.
Cattle
The KRS code is assigned to citizens who work in organizations in the Crimea and the city of Sevastopol.
It should be noted here that, in accordance with the legislation, the territory of these constituent entities of the Russian Federation is recognized as a special economic zone, where more favorable conditions for conducting economic activities apply.
So, among other things, this also applies to the special procedure for calculating tax payments and insurance premiums. In other words, economic entities registered in Crimea and Sevastopol have benefits when calculating the base of insurance premiums for their employees.
It has been established that the regime of a special economic zone on the territory of these two subjects of the Federation will be valid until 2040. However, if necessary, it can be extended, but such a decision must be reflected in the norms of federal legislation.
TOP
The abbreviation “TOR” stands for “territory of rapid socio-economic development”.
It should be understood as a part of the territory within a particular subject of the Russian Federation, on which a special legal regime is introduced that is favorable for the implementation of economic activity. Today there are dozens of such territories in the Russian Federation.
Companies that are interested in doing business under simplified conditions can become residents of one or another ASEZ, which gives them the right to certain benefits and concessions. Thus, the rate of insurance premiums for them is significantly lower than it is established on a general basis.
Accordingly, the insured persons for whom contributions are paid by residents of these preferential economic zones have the code designation TOP, which is indicated in subsection 3.2 of the form for calculating insurance premiums.
SPVL
This code designation is given to persons for whom funds are paid for medical, pension and social insurance, working in organizations recognized as residents of the free port of Vladivostok.
The definition of the latter should be discussed in more detail. In accordance with federal legislation, the free port zone of Vladivostok should be understood as a part of the territory of the Primorsky Territory, which has a special law enforcement regime that is favorable for economically active activities.
Subsequently, individual municipalities of other subjects of the Federation located in the Russian Far East were also included in the territory of the free port of Vladivostok, including:
- Sakhalin region;
- Khabarovsk region;
- Kamchatka Krai;
- Chukotka Autonomous Okrug.
In the territories belonging to the free port zone, its residents enjoy benefits on fiscal payments, as well as on the payment of insurance premiums. At the same time, residents in this case can be both commercial organizations in the form of a legal entity and individual entrepreneurs.
KLN
Under the code designation KLN, insured persons are noted in the report who receive monetary rewards for performing work from insurance premium payers who are residents of a zone that has a special law enforcement regime on the territory of the westernmost subject of the Federation - the Kaliningrad region.
The Kaliningrad region is a unique region of the Russian Federation. Due to the fact that it is, in essence, the only exclave, that is, it does not have a land border with other territories of the country, a special legal regime operates here, suggesting additional benefits for organizations, enterprises and other economic entities. In addition, the Kaliningrad region is completely surrounded (except for the sea) by the territories of EU member states, which implies active international cooperation.
Organizations and individual entrepreneurs in this Baltic region have certain tax breaks, as well as a reduced tariff for paying insurance premiums. That is why Kaliningrad payers indicate the corresponding code in the DAM form for their employees.
ASM
Insured persons who are involved in the production of animated audiovisual products are indicated in the report under the code ANM.
Here we should dwell in more detail on what audiovisual products are. Federal Law No. 77-FZ of December 29, 1994 establishes that cinema, audio recordings, video materials, and photographic materials are recognized as audiovisual products. In this case, the carrier of the product does not matter for its definition as such.
Animated audiovisual production is essentially animation.
Thus, the insured persons, who are designated in the report by the ANM code, are citizens engaged in the production of cartoons and animated series , as well as the sale of their products.
It should be noted that insurance premiums are paid by organizations for these individuals, regardless of the type and type of contractual relationship between them.
SAR
The SAR code can be deciphered as “special administrative region”. It should be understood as special zones of the territory of individual regions.
Federal Law No. 291-FZ of August 3, 2021 introduced this concept into circulation. According to its norms, a special administrative region refers to territories with the most favored economic status for economic entities on Russky Island in the Far East and on Oktyabrsky Island in the Kaliningrad Region.
At the same time, not all employees of organizations are indicated under the SAR code, but only those who are members of the ship’s crew. In other words, sailors.
That is, benefits on insurance premiums apply in these territories only to ship crew members. However, it should be taken into account that the Primorsky Territory (a significant part of it) and the Kaliningrad region are themselves special economic zones. Accordingly, the remaining insured persons are also assigned a special code.
VZHNR
The VNZHR code is also extremely common . It denotes employees from among the citizens of foreign states who have been granted temporary asylum, employees for hire in organizations and registered individual entrepreneurs.
Payers of insurance premiums for foreigners who are temporarily in the territory of our country can apply any tax regime - general, simplified tax system, UTII, and so on.
In accordance with tax legislation, insurance premiums for foreigners are paid only if the employee himself is an insured person in the social insurance, compulsory health insurance and compulsory medical insurance systems.
However, it should be taken into account that foreign citizens who carry out their activities remotely while outside our country are not insured persons, therefore the corresponding contributions from their income are not paid to the Federal Tax Service, and they do not appear in the calculation itself.
VZHIT
The code designation VZHIT is used to identify in the DAM insured persons who have foreign citizenship, who have received temporary asylum in the territory of the Russian Federation, from whose payments contributions are paid by Russian organizations conducting their main activities in the field of information technology.
Activities in the field of information technology should be understood as the development and implementation of computer programs and databases on any material or electronic medium.
Attention! The status of a foreign person in this case does not matter.
VZhTS
The VZHS code designates insured persons from among foreigners who are in Russia in accordance with the norms of the Federal Law of February 19, 1993 “On Refugees”, from whose income contributions are paid by organizations participating in the Skolkovo state project.
In accordance with the Federal Law of September 28, 2010, the innovative one was created in order to attract residents carrying out activities in the field of innovative scientific and technical developments and research, as well as the commercialization of their results.
Economic entities participating in the Skolkovo project have a number of concessions in taxation and payment of other mandatory payments, including insurance premiums.
In addition, the VZhTS code is used when filing DAM for insured persons from among foreigners by organizations that are participants in projects of innovation and technology centers.
The latter, in accordance with Federal Law No. 216-FZ of July 29, 2017, refers to a set of economic entities whose work is aimed at carrying out scientific and technical activities.
These organizations also have benefits related to the payment of taxes and other mandatory payments.
VZSB
The VZHSB code is used to designate foreign citizens insured in the compulsory insurance system, who are in Russia for the period of provision of temporary asylum, for whom mandatory payments are made by non-profit organizations whose activities are aimed at medical and social services for the population, as well as the implementation of statutory goals in the field of art , culture and mass sports.
In addition, the VZHSB code in the calculation is indicated by charitable organizations that transfer insurance premiums for foreigners if they have income not related to their statutory activities.
It should be noted that these non-profit organizations must make tax payments within the framework of the simplified taxation system. This is true for all types of similar organizations.
VZhES
The code designation VZhES identifies citizens insured in the OPS and Compulsory Medical Insurance systems who, being foreigners or stateless persons, are crew members of ships registered in the corresponding Russian registry. The legal status of foreign persons designated by this code is regulated by the Federal Law “On Refugees”.
It should be noted that current Russian legislation provides for fairly strict rules regarding the minimum crew size and requirements for it.
Thus, responsible persons from among the command staff and the ship's crew must have the qualifications corresponding to their position, and the number of crew members must be sufficient to ensure that the working hours on the ship are strictly observed, and they are not allowed to be overloaded with certain duties.
Foreign citizens who are members of the crews of Russian ships have the same rights and bear the same responsibilities as citizens of the Russian Federation in accordance with the Labor Code of the Russian Federation, the Merchant Shipping Code of the Russian Federation and other legal acts.
VZhKS
This code designation is for insured citizens of foreign countries who have received temporary asylum on the territory of the Russian Federation , for whom compulsory insurance premiums are paid by organizations and companies located and duly registered in the territory of the city of Sevastopol and the Republic of Crimea.
By virtue of Federal Law No. 377-FZ dated November 29, 2014, a special legal regime operates on the territory of these constituent entities of the Federation, providing preferential taxation, as well as economic benefits for business entities. Part of the preferences in accordance with this regulatory act involves a reduction in the basic tariff for the payment of insurance premiums.
The special legal regime in the territory of Crimea and Sevastopol is valid for 25 years after the entry into force of the legal act (from January 1, 2015).
VZhTR
If the payer of insurance premiums, that is, an organization or individual entrepreneur, is a resident of a territory of rapid socio-economic development, the legal regulation of which is carried out by the norms of the relevant federal law, then he has the right to apply a preferential tariff for their calculation.
The VZhTR code is entered by such organizations in calculations for individuals who have received temporary asylum in the Russian Federation . It should be noted that the form and type of work performed by a foreigner is not of fundamental importance. The defining feature in this case is only the fact that the organization is a resident of a priority development area.
VZHVL
The VZHVL code in the calculation is assigned to citizens of persons with foreign citizenship located on the territory of the Russian Federation on the basis of the Federal Law “On Refugees”. Moreover, in their calculations it is indicated only by those organizations that are duly registered as residents of the free port of Vladivostok.
Reference! The free port of Vladivostok is not limited to just the seaport of the city of Vladivostok. It includes a significant part of the Primorsky Territory of the Russian Federation, the city of Petropavlovsk-Kamchatsky, Vaninsky and Sovetsko-Gavansky districts of the Khabarovsk Territory, the cities of Korsakov and Uglegorsk of the Sakhalin Region, as well as the city of Pevek of the Chukotka Autonomous Okrug.
Residents of the free port of Vladivostok, among other things, have the right to receive tax benefits and other economic preferences . The same applies to relaxations in the payment of mandatory payments, including in terms of insurance premiums for their employees.
VZHKL
The code designation VZHKL is given to those insured persons from among foreigners and stateless persons who have temporary asylum on the territory of the Russian Federation, for whom insurance premiums are paid by organizations registered in the Kaliningrad region of Russia.
The Kaliningrad region, due to its unique geographical location, has been a territory since 2006 that has a special legal regime that provides maximum favorable conditions for the economic activities of business entities. First of all, the creation of a special economic zone on the territory of this region is necessary to attract foreign investors, taking into account the border status of the subject of the Federation.
The special legal regime in the Kaliningrad region implies certain relaxations for organizations in terms of paying taxes and other obligatory payments.
VZHAN
The VZhAN code is assigned to insured persons who, being foreigners, have received temporary asylum on the territory of the Russian Federation. Moreover, this designation is indicated in the report only by those organizations that produce animated audiovisual products.
It should be added that the VZhAN code is assigned to foreigners who are in the country on the basis of the Federal Law “On Refugees” by organizations that not only produce animated audiovisual products, but also sell their own.
VZHAR
The designation VZHAR in the calculation submitted to the tax office in 2020 is given to persons from among foreign citizens who arrived in Russia to obtain temporary asylum, and who are crew members of ships for whom insurance premiums are paid by organizations recognized as participants in special administrative entities in the Kaliningrad region and Primorsky Krai.
VPNR
Legal entities and individual entrepreneurs indicate the VPNR code in the RSV when paying insurance premiums for their employees with whom they have an employment relationship. Moreover, this code is entered only if the employees of organizations and individual entrepreneurs themselves are citizens of foreign countries. This code designation is one of the most common.
VPIT
The VPIT code is indicated by those organizations that operate in the field of information technology and pay insurance premiums for persons who are in the country temporarily and do not have citizenship of the Russian Federation.
VPCS
Organizations that are participants in the Skolkovo project, as well as other projects to create innovation and technical centers, paying insurance premiums for foreigners, indicate the code of the insured person VPCS in the corresponding calculation.
VPSB
In this way, insured persons are identified from among citizens temporarily staying on the territory of the Russian Federation, for whom contributions for compulsory insurance are paid by non-profit organizations with a socially oriented orientation, as well as charitable foundations, provided that these NPOs use a tax regime such as a simplified taxation system.
VPES
The VPES code is indicated in calculations for persons who are foreign citizens who are members of the crews of ships registered in the relevant register, when paying contributions for compulsory state insurance for them.
VPKS
There are insured persons temporarily located in the territory of the Russian Federation, for whom contributions are paid by organizations conducting their main activities in the territory of Crimea and the city of Sevastopol.
VPTR
The VPTR code is indicated by organizations that were residents of territories of rapid socio-economic development when submitting payments for citizens of foreign countries.
VPVL
This code is assigned to insured persons from among foreigners for whom contributions are paid by residents of the special economic zone of the free port of Vladivostok.
VPKL
The code is indicated in calculations when paying contributions for compulsory insurance of foreign citizens by economic entities registered in the Kaliningrad region.
VPAN
The VPAN code is entered in the DAM as a designation of the category of payers from among foreigners by organizations whose field of activity is the production and sale of animated audiovisual products.
VPAR
The VPAR code is prescribed in reports to designate the category of citizens of foreign states temporarily staying in the territory of the Russian Federation from among the crew members of sea and river vessels of the organization who are residents of special administrative regions in the territory of the Kaliningrad Region and Primorsky Territory.
Advantages and features of the reserve
The main task of creating a reserve contingent is to reduce the cost of maintaining soldiers in non-war times. It is the system of distribution into groups and categories of all men liable for military service that simplifies the maintenance of all military personnel. Persons in the reserve continue to be prepared for the fact that at any moment they must go to defend their country. The first to be mobilized will be those who have an entry on their ticket: reserve category - 1.
It should be noted that the reserve is not a group of soldiers of reserve formations who do not participate in hostilities by decision of the command; these are people who should not be involved in military conflicts in peacetime.
Category 2 includes all citizens who did not serve in the army, and this data is noted in the personal file and on the military ID. During the period of mobilization, they are required to come to the military registration and enlistment office to register for re-examination or training.
Filling out a military ID
Competently filling out military documents greatly simplifies accounting. The main document for every citizen of the Russian Federation is a military ID. Because there are several very important points that are included in this document:
- Reserve category;
- Accounting group;
- VUS number.
As for the military specialty code, it cannot be deciphered on your own; it is classified information.
The reserve category will mean how soon after the outbreak of hostilities a citizen will be called up for war. The first category means that immediately after the announcement of mobilization, he will be the first to be given a weapon and sent to the front, which cannot be said about the subsequent ones - they will have to undergo a year of training before being sent.
Many citizens who avoided military service have reserve category 2 on their documents, the bulk of them are group B conscripts, but this fact does not give them the right to be removed from reservist status. Repeated checks and collections were specially made for army evaders so that they could be caught in deception and still be sent to repay their debt to the Motherland.
Attention: every citizen who receives a military ID is automatically sent to the reserve.
Only a meeting of the medical commission can release a reservist from service to deregister him. If a person liable for military service has the 2nd category of reserve, when mobilization is announced, he urgently needs to report to the military registration and enlistment office so that special authorities can decide on his future position. Considering that all the conscripts of the second group do not have experience in military service, no one will send them to the front line immediately, only after undergoing training and combat training.
The third category is called upon extremely rarely, only when the fighting has dragged on, to make up for human losses. This group includes ordinary soldiers from 45 to 50 years old, and senior officers up to 60 years old.
Important: women with military or medical education also belong to the third reserve group.
Results
The payer's tariff codes are recorded in a special reporting form for insurance payments KND 115111. Their list is established in Appendix No. 5 to the Procedure for filling out this form and was supplemented by the Federal Tax Service in connection with the coronavirus epidemic.
Sources:
- tax code
- Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Resolution of the board of the Pension Fund of October 13, 2008 296p about
N 97p on approval of the procedure for registration with the territorial bodies of the pension fund of the Russian Federation of insurers making payments to individuals (registered with the Ministry of Justice of the Russian Federation. In the section you can fill out an application for deregistration of an individual entrepreneur from the register with the FSS using the sample and download the form. In case of deregistration registration of an individual-employer due to a change in place of residence, the territorial body of the Pension Fund at the place of registration of this person sends the necessary documents to the territorial body of the Pension Fund at the new place of residence of the individual-employer to register him as an insurer.
Application for deregistration with the Pension Fund of an insured who makes payments to individuals. On registration and deregistration of policyholders c. Applications for information about deregistration with the territorial body of the Pension Fund are filled out by an employee of the territorial body of the Pension Fund, indicating his position, surname and initials. The section of the application for information about deregistration with the territorial body of the Pension Fund is filled out by an employee of the territorial body of the Pension Fund, indicating his position, surname and initials. L— — the head of the peasant (farm) enterprise carrying out reception for —. A consolidated plan for inspections of organizations and individual entrepreneurs scheduled for 2021 is posted on the official website of the Prosecutor General's Office.
08 Feb 2021 juristsib 3297
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