ERSV - calculation of insurance premiums for 2021 in 2021

New ERSV form from 2021

The Federal Tax Service has approved a new form for calculating insurance premiums, the procedure for filling it out, as well as the electronic presentation format.
It applies from reporting for the first quarter of 2021. The previous form of calculation, approved by order No. ММВ-7-11/ dated October 10, 2016, is no longer valid.

In the new ERSV form, the composition of the appendices to section 1 has been reduced, and additional fields have appeared in several calculation sheets, for example:

in section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation, a new field “Type of payer (code)” appears;
subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations to section 1” in the new form became Appendix 1.1;
in Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1” below the field “Number of insured persons, total (persons)” a new field “Number of individuals from whose payments are calculated insurance premiums, total (persons)”;
in section 3 “Personalized information about insured persons”, the “Adjustment number” field has been renamed to “Indicator of cancellation of information about the insured person”.

Also excluded from the calculation are two appendices (8 and 9) to section 1, which were previously intended for information necessary for the application of reduced insurance premium rates.

Also see “New ERSV form from 2021”.

Obligation of policyholders

The employer, regardless of its legal status, type of activity and organizational and legal form, acts as an insurer in relation to its subordinates. That is, if an organization, entrepreneur or private owner uses hired labor to conduct business, then they are automatically recognized as insurers.

The type of relationship that arises between the employer and the contractor directly affects the structure and composition of contributions. If this is an employment relationship, then all types of income that are due to the employee for his work are considered taxable. All four types of contributions will have to be calculated:

OPS - payments for the formation of a future pension, from 10 to 22% of the amount of taxable earnings. The limit for 2021 is 1,150,000 rubles, for 2021 - 1,292,000 rubles.
Compulsory medical insurance - tranches for financing the healthcare system. The basic tariff is 5.1%. There are no limits set.
VNiM - transfers for maternity and disability. The funds are used to pay sickness benefits, labor and health benefits, etc. The limit for 2021 is 865,000 rubles, for 2021 - 912,000 rubles. Tariff - 2.9%.
NS and PZ - contributions for injuries. The tariff depends on the type of activity (from 0.2 to 8.5%).

Within the framework of civil legal relations (civil agreement, author's order, contract, etc.), the policyholder is obliged to pay only compulsory medical insurance and compulsory medical insurance. Contributions for injuries are by agreement of the parties.

IMPORTANT!

Certain types of workers' income are not classified as taxable. For example, pensions, benefits (periodic and one-time), certain types of compensation not related to work duties.

The basic responsibility of the policyholder is not only the timely and complete calculation and transfer of money to the state budget. Employers are also required to provide calculations of contributions on time.

When to submit the calculation in 2021: table with deadlines

The calculation of insurance premiums must be submitted no later than the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). If the date falls on a weekend or non-working holiday, then the due date is postponed to the first working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Reporting period	Deadline
4th quarter 2021	no later than January 30, 2021
1st quarter 2021	no later than April 30, 2021
2nd quarter 2021	no later than July 30, 2021
3rd quarter 2021	no later than October 30, 2021
4th quarter 2021	no later than January 30, 2021

What is a DAM report and who submits it?

Since 2021, tax authorities have been administering insurance premiums. Therefore, the DAM report is currently an analogue of a tax return, filled out for three mandatory payments at once: insurance contributions for pension, social and compulsory health insurance.

This report is submitted by all economic entities that make payments to employees (legal entities, entrepreneurs and “ordinary” individuals). An exception is made for individuals who pay for tutoring, childcare, nursing, and housekeeping services.

Responsibility

If the deadline for submitting the ERSV is violated, a fine is possible - 5% of the amount of insurance premiums from this calculation for each full and partial month of delay. However, the minimum fine is 1000 rubles, and the maximum is no more than 30% of the amount of contributions (clause 1 of Article 119 of the Tax Code of the Russian Federation). A fine for an official is from 300 to 500 rubles or a warning (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

If you violate the deadline for filing the ERSV by 10 days, then Federal Tax Service employees may block the violator’s bank account. The taxpayer will be able to carry out transactions on the account again only after submitting a calculation of insurance premiums. Also see “Tax authorities have received the right to block accounts for payment of contributions.”

Requirements for filling out the DAM for 9 months of 2020

They are indicated in the Procedure for filling out this report, approved. By order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] :

Calculation pages are numbered in continuous order, starting with the title page.
Information in the RSV is entered in capital block letters from left to right.
When filling out the calculation manually, use black, purple or blue ink.
When filling out the RSV, the Courier New font with a height of 16-18 is installed on the computer.
Correcting errors using putty and other corrective means is unacceptable.
If you are creating the RSV on paper, print each sheet on a separate page.
The printed report is not held together, not even with paper clips. It is recommended to submit it for verification in a separate file.
In fields where there are no quantitative or total indicators, indicate “0”; in the remaining empty lines and cells, enter a dash. But if the report is filled out using a program, dashes may not be placed in empty cells.

We fill out subsection 1.1 of Appendix No. 1

Rules for filling out subsection 1.1 of Appendix No. 1 of the RSV

Line	What do they indicate?
001	Contribution payer tariff code. You can find it in Appendix No. 5 to the Filling Out Procedure.
010	From left to right - the total number of insured employees, regardless of whether they received income in the reporting period: in 9 months; for each month of the 3rd quarter separately (1st month - July, 2nd month - August, 3rd month - September)
020	From left to right - the number of employees who were paid income subject to compulsory pension contributions: in 9 months; for each month of the 3rd quarter separately (1st month - July, 2nd month - August, 3rd month - September)
021	If during the reporting quarter the employee's income exceeded the maximum base for contributions, show their number in the columns of this line. In 2021, the maximum base for contributions to compulsory pension insurance is RUB 1,292,000.
030	The amount of payments to employees subject to contributions to compulsory pension insurance: the upper left column is the amount of payments for 9 months of 2021; lower left column - payments for July; lower middle column - payments for August; lower right column - payments for September. This line does not include payments that are not subject to insurance premiums: dividends, material benefits, payments under lease agreements or upon the sale of property (Letter of the Federal Tax Service dated 08.08.2017 No. GD-4-11 / [email protected] , Letter of the Ministry of Health and Social Development dated 19.05 .2010 No. 1239-19).
040	If any payments during the year were not subject to contributions to compulsory pension insurance, they are reflected in the columns of this line in the same order as we reflected contributions on page 030
045	This line shows the amounts: actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to the results of intellectual activity, a publishing license agreement, a license agreement on granting the right to use the results of intellectual activity, specified in subparagraph. 1-12 p. 1 tbsp. 1225 of the Civil Code of the Russian Federation in accordance with paragraph 8 of Art. 421 Tax Code of the Russian Federation; amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Art. 421 of the Tax Code of the Russian Federation on a cumulative basis from the beginning of the billing period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively
050	Contribution base for 9 months and July-September 2021. It is calculated using the formula: page 030 - page 040 - page 045
051	Contribution base exceeding the maximum limit
060	The amount of calculated insurance premiums, calculated according to the formula: line 050 x tariff. Page 060 = page 061 + page 062
061	The amount of insurance premiums calculated for 9 months of 2021 from a base not exceeding the limit of RUB 1,292,000. Calculated using the formula: (050 - 051) x tariff
062	The amount of contributions calculated from a base exceeding the limit. Calculated using the formula: line 051 x per tariff

How to submit the RSV - on paper or electronically?

There are several ways to submit the DAM for 9 months of 2021:

On paper - if the number of employees is no more than 10 people.

If during the reporting period you paid income to a maximum of 10 employees, the calculation can be submitted both on paper and electronically.

In electronic form - if the number of employees is 11 people. and more.

If from January to September 2021 income was paid to more than 10 employees, the DAM is submitted exclusively in the form of an electronic document signed with an electronic signature. It is sent to the Federal Tax Service via telecommunication channels (TCC) through electronic document management operators.

Filling out the title page

The procedure for filling out the title page of the RSV

Line	What do they indicate?
TIN	TIN in accordance with the tax registration certificate. Since the TIN of legal entities is 2 digits shorter than the TIN of entrepreneurs, put dashes in the remaining cells
checkpoint	Organizations put checkpoints on the registration certificate; separate units that pay income to their employees independently install checkpoints at their location; Entrepreneurs do not have a checkpoint, so they put dashes in this line
Correction number	If you are submitting the calculation for the first time in 2021, put “0 – -”. If you are making an adjustment, put “1- -”, “2- – ”, etc. (depending on what adjustment to the account you are submitting)
Settlement (reporting) period (code)	Code of the period for which the report is submitted. For RSV for 9 months we enter the code “33”. If the calculation is submitted based on the results of 9 months, but in connection with reorganization (liquidation), when deregistering an individual entrepreneur or the head of a peasant farm - code “85”. The codes for the remaining periods are indicated in Appendix No. 3 to the Filling Out Procedure (they are presented in the table below)
Calendar year	The year of the period for which you submit the calculation is 2020
Submitted to the tax authority (code)	Code of the Federal Tax Service to which you submit the payment
By location (code)	Individual entrepreneurs enter the code “120”; Russian organizations - “214”; Russian isolation; isolation of foreign; Peasant farm (at the place of residence of the member (head)) - “124”; Peasant farm (at the location of the legal entity - head of the peasant farm) - “240”; private practicing notaries - “122”; lawyers who have established their own office - “121”; individuals who are not individual entrepreneurs - “112”; Russian legal successors; international organizations - “350”. These codes are given in Appendix No. 4 to the Filling Procedure
“Name of organization, OP...”	Organizations indicate the name in accordance with the charter; divisions of Russian companies - the name of the division, and if there is none - the name of the parent organization; divisions of foreign companies - name of the branch; Individual entrepreneurs, notaries, lawyers and persons who are not individual entrepreneurs - full name as per passport
Activity code (OKVED)	Employer's main activity code
Contact phone number	Enter in the following format: “8 space code space number.” For example: "8 917 2002010"
The calculation has been completed	The total number of sheets that make up the RSV. Blank pages are not included in the calculation.
With supporting documents attached	Fill out only if any documents are attached to the DAM: for example, a power of attorney for a representative. In other cases, dashes are placed in this line
Reliability and completeness...	“1” - indicate if the DAM is submitted by the employer; “2” - if a representative hands over
Full name	Organizations indicate the name of the head, his signature and the date of signing; Individual entrepreneurs, heads of peasant farms and persons who are not individual entrepreneurs do not fill out the “full name” line: they only sign the calculation and put the signature date; if the DAM is submitted by a representative organization, indicate the name of the head, signature and date of signing; if the payment is submitted by a representative individual, indicate the full name of the representative
Title of the document...	The name and details of the document on the basis of which the representative acts. For example: “Power of Attorney No. 1 dated 10/08/2020”

A power of attorney to sign accounting and statistical reporting does not give the authorized person the right to sign the DAM. Calculation of contributions relates to tax reporting, and as a separate type of reporting must be registered in a power of attorney (Letter of the Federal Tax Service dated November 18, 2019 No. BS-4-11 / [email protected] ).