Contributions at a reduced rate: how to fill out the DAM for 2021 in 2021

The submission of calculations for insurance contributions made to the Tax Service office must be submitted by the 30th day of the month following the reporting period, and this is stated in paragraph 7 of Article 431 of the Tax Code.

If the deadline for submitting this documentation falls on a weekend, then in this case it is possible to postpone it to the next working day. In this case, the reporting periods are the first quarter, half a year and nine months, after which full annual reporting is submitted.

Payments for insurance premiums can be submitted not only on paper, but also electronically. Companies and private entrepreneurs whose average number of employees exceeds 25 people must necessarily understand how to correctly submit this documentation in electronic format, while everyone else is given the opportunity to independently choose how to choose the option for submitting payments .

Thus, each of the four reports must be filed on the following dates:

Filling RSV-1

The third section of the new reporting includes information on each individual employee.

In particular, subsection 3.1 provides for the indication of personal information of employees to whom income is provided, namely, indicate them in the following lines:

Subsection 3.2 contains information on all payments in favor of employees, as well as accrued insurance premiums. It is worth noting that in column 200 of this subsection the category code of this person must be written down, indicated in accordance with Appendix No. 8 to the procedure that was approved by Order of the Tax Service No. ММВ-7-11/551.

Is it true that there is no limit on the accrual of insurance premiums in 2019? Read in our section of the site.

You can find out everything about zero SZV-M.

Do I need to undergo re-examination?

There is no need to confirm your fitness category on your military ID. Previously, regulations indicated the need to undergo a medical re-examination procedure every three years, but Decree of the Government of the Russian Federation No. 886 abolished this provision. Now the issuance of a military ID for health reasons is final. There is no need to reconfirm the diagnosis. The only opportunity to end up with fitness category “B” in the army is to voluntarily undergo re-examination and enter contract service.

Codes of categories of insured persons in 2019 with explanation

• food products;
• soft drinks;
• clothing and textile products;
• leather goods and footwear;
• products that are a product of wood processing;
• chemical products;
• products made of rubber, plastic or any non-metallic mineral materials;
• metal products;
• electronic and optical equipment, machines and vehicles;
• furniture;
• goods for sports activities;
• paper, cardboard, paper and pulp products;
• musical instruments.

This also applies to those companies that operate in the fields of transport and communications, sports and personal services. Persons conducting their activities in the field of economic activity specified in the patent.

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

When combining modes

taxation or tariffs,
change of tariff
or status of a
foreign
, difficulties often arise in filling out the calculation of insurance premiums.

Let's figure it out together.

Application of multiple tariffs

The tariff code is determined from the applicable tax regime (OSNO, UTII, simplified tax system, unified agricultural tax) and the tariff at which insurance premiums are paid.

employer-insured and
codes of categories of
employees - insured persons.

one tariff during the year

, for example, basic and reduced or several reduced tariffs, then Appendix 1 and its subsections must be filled out for
each tariff separately
.

However, do not confuse the concepts of “more than one tariff” and “more than one tariff code”. Tax authorities in Letter No. GD-4-11/26795 dated December 28, 2017 explain that if a company pays contributions only according to basic tariffs, although it combines different tax systems, then you can fill out only one Appendix 1 to Section 1 and indicate in it any applicable code tariff.

Basic tariff codes for insurance premiums:

• 01 - for a general system that applies the basic tariff,
• 02 - for simplifiers who apply the basic tariff,
• 03 - for imputed customers applying the basic tariff,

Example. How to fill out the calculation when paying contributions at the basic tariff and combining the simplified tax system and UTII.

How to fill out information about the insured person at different rates?

Information about the insured persons in the calculation of insurance premiums is filled out in Section 3. The section is filled out separately for each employee

. Information about an individual that is filled in is called personalized.

This section consists of two parts.

Subsection 3.1. Subsection 3.2.

In subsection 3.1. in addition to the employee’s personal data, the identity of the insured person

in OPS, OMS and OSS systems.

If this attribute changes over the last 3 months, if the employee was insured for at least one month, you must indicate “1 - yes”.

Example. Filling out lines 160, 170 and 180 of section 3.1. when the characteristics of the insured person change.

In subsection 3.2. information is displayed on the amounts of payments to the employee for the last three months and insurance premiums for compulsory health insurance, indicating the category code of the insured person

.

The category code depends on the insurance premium rate and the status of a foreigner.

The table shows some employee category codes

The table shows that the category code for temporary stayers begins - VP

, for temporary residents -
residence permit
.

When filling out data for different tariffs, the required number of calculation lines is filled in.

Correspondence of tariff code to category code

Table of correspondence of the tariff code for insurance premiums for compulsory insurance to the code of the category of the insured person.

• Insurance premium rates
• Tariffs for temporary stays and residents
• Correction of errors in the calculation of insurance premiums

Center for Accounting Services Comprehensive accounting support for organizations and individual entrepreneurs, registration and liquidation of legal entities, legal advice, etc. 353925 Russia Krasnodar region Novorossiysk st. Volgogradskaya, 47 8 (8617) 67-04-31 Center for Accounting Services Comprehensive accounting support for organizations and individual entrepreneurs, registration and liquidation of legal entities, legal advice, etc. 353925 Russia Krasnodar region Novorossiysk st. Volgogradskaya, 47 8 (8617) 67-04-31

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

Filling out calculations for insurance premiums for different categories and tariffs

Tsuprekov Artem

Head of the human rights department of the Assistance Service for Conscripts in St. Petersburg

178 588 .12.2019 Fitness category “B” - limited fit for military service - means that the conscript is exempt from conscription into the army, but can be called to military training or called up in the event of a declaration of war.

Where is the code of the insured person indicated?

Since the beginning of 2021, tax inspectorates have taken over the administration of insurance premiums. This means that all calculations for insurance premiums must be sent to the tax service. However, from the beginning of 2018 it is necessary to report using a new form.

One of the sections of the new form is the third section, which contains personalized information about insured employees. It is here that you must indicate the category code of the insured person.

Previously, codes had to be entered in the sixth section of the calculation using the RSV-1 form.

How is fitness for service determined?

The category of suitability for military service is an indicator that determines the possibility of serving in the army by a conscript or military personnel.

Fitness for service is determined based on the results of a medical examination and additional examination. In order for the military registration and enlistment office to determine your health indicator most objectively, you must take with you to the medical examination all certificates, extracts and any other medical documents that indicate health problems. In addition, before the medical examination it is necessary to take blood and urine tests, undergo fluorography and an ECG. Without the results of these studies, assigning a suitability category will be considered illegal.

Reminder of the Help Service for Conscripts

According to the law, all tests for the military registration and enlistment office must be taken before the medical board and before the fitness category is assigned, and not after the draft board.

Where to find codes of insured persons

All codes of insured employees that may be required when calculating insurance premiums can be found in the classifier, which is approved by Pension Fund Resolution No. 2p. This classifier is a table that contains the code, its decoding, as well as the necessary notes.

In addition to the codes of insured employees, this classifier includes:

• Codes of special working conditions and territorial conditions;
• Special codes assessment of working conditions;
• Codes of grounds for calculating the length of service and for calculating early pensions.

Why do you need Spu_orb software?

This software is developed and provided free of charge by the Pension Fund of the Russian Federation. It is intended for preparing reporting data to the Pension Fund:

• statements (ADV-1, ADV-2, ADV-3);
• individual information (SZV-STAZH, SZV-KORR, SZV-ISKH);
• information about additional contributions (DSV-1, DSV-3);
• documents for assigning a pension and others.

Previously, before the transfer of the administration of insurance premiums to the Federal Tax Service, the program was used to fill out the calculation of insurance premiums (RSV-1, RSV-2, RV-3).

Determining the category code of the insured person

The code that must be entered in the calculation depends on two factors:

• Whether the employee is a foreign citizen;
• At what rates does the company calculate insurance premiums?

Let's look at the most commonly used codes:

The most common category code for the insured person is HP. Its decoding is an employee.

PNED: decoding

The category of the insured person PNED is found in simplified RSV-1 calculations. It is they who must indicate in sections 6 the codes PNEED, VZHED, VPED, if, being on the simplified tax system, they conduct a preferential type of activity and apply reduced contribution rates (clause 8, part 1, part 3.4, article 58 of the Law of July 24, 2009 N 212- Federal Law). The requirements for filling out RSV-1 are as follows:

• the PNED code is applied to employees and persons with whom the GPA is concluded - citizens of the Russian Federation;
• VZhED code – in relation to foreign citizens and stateless persons temporarily residing in Russia;
• VPED code – in relation to foreigners and stateless persons temporarily staying in the Russian Federation.

Simplificationists who do not have the right to apply reduced tariffs, naturally, cannot indicate the category of PNEED in the RSV-1.

Other codes

There are other codes that are not as common as the ones above:

• FL – individual;
• VZHSH – manufacturers of agricultural products;
• VZhEN – unified agricultural tax;
• VZHOI – organizations of disabled people;
• VZHHO - household. societies, as well as households. partnerships;
• VZhTZ - companies that are engaged in technical innovation activities;
• VZHIT – companies that carry out activities in the field of information technology;
• VZhES – ship crew members;
• VZHMN – organizations of folk arts and crafts;
• VJSI – mass media;
• VZhTS - persons taking part in the Skolkovo project.