Extra-curricular event on Cosmonautics Day for schoolchildren....
In a situation where the employee and the employer decide to terminate the employment relationship, it is necessary to correctly calculate the average earnings for dismissal payments and the settlement period when calculating compensation.
The procedure for payments upon termination of employment
Upon termination, an employee is entitled to several types of payments:
- salary for the last calendar month before dismissal;
- compensation for unused vacation in the current working period;
- issuance of average earnings, the amount of which is calculated depending on the reason for dismissal (reduction, refusal to transfer, conscription, etc.);
- other compensations provided for by a particular employer, for example, in a collective agreement.
All types of payments must be transferred to the former employee no later than the day of dismissal. An exception may be a bonus if the internal regulatory documents of the employer establish the procedure for its payment after the period for which it is due.
For example, an employee quit in the middle of the month, according to the collective agreement he is entitled to a bonus. The same document establishes that it is calculated and paid based on the results of the implementation of the planned indicators for the month and is issued the next month. In this case, the former employee will be transferred later than the date of dismissal.
If the date of dismissal of the employee falls on a weekend, then he must receive all the money on the last working day.
Example: at the request of the employee, the employment relationship is terminated on December 12. According to the calendar, this day falls on Saturday and is a holiday. This means that all payments are supposed to be transferred on the last business day, i.e. December 11th.
If you give compensation and salary payments later than the date of dismissal, then this situation may become a reason for a complaint to the court. For an organization where an employee left, this is fraught with fines and additional costs.
For the correct calculation of all payments, initially determine the period for which they are due, and the time period for calculating the average earnings.
Settlement period upon dismissal
The duration of this time interval depends on what it will subsequently be used for. This may be the period of time for which the resigning employee is entitled to wage, the period used to calculate the average earnings or remaining vacation days.
When determining the amount of salary due to the dismissed person for the time actually worked, the billing period is equal to the number of days worked by this person in the calendar month before the date of termination of employment. In most cases, the legislation provides for the payment of salaries at least twice a month. Therefore, the amount of the advance payment received is deducted from the final settlement with the employee.
Example: an employee quits on the 25th. On the 14th he received an advance payment for work in the first half of the month. The salary is calculated for the period from the 1st to the 25th and the amount of the advance payment received on the 14th is deducted from it.
If the date of dismissal falls on the period before the advance payment, then all days in the working month are included.
Unused vacation days
To calculate unused vacation days, the billing period will be not the calendar, but the current working year. When determining vacation days in the current working period, several points should be taken into account:
- First, when calculating the actual number of months worked in the current working year, the month in which more than half of the days are worked is considered a whole month. This means that if the date of dismissal falls on the second half of the calendar month, then it is counted as fully worked out. A month in which less than half of the days worked is not taken into account.
- Secondly, if a person has worked 11 months in the current working period, then he is entitled to leave in full.
When calculating unused vacation days in a part-time year, two methods are used. One of them was proposed back in 1930 (Regulation No169 of 04/30/1930). It is used by some organizations, as well as by the courts, when deciding on the payment of compensation in disputes between an employee and an employer.
According to this method, the total number of vacation days is multiplied by the months worked in the current working year. The resulting number is then divided by 12.
The second calculation method was proposed by the Federal Service for Labor and Employment (letter No. 944-6 dated 06/23/2006).
According to it, first the number of vacation days per month is calculated, and then multiplied by the hours worked. At the same time, vacation days in one month are rounded up to two decimal places. Taking into account the error in this method of calculation, the first method is more profitable for the employee.
Example: according to the Labor Code of the Russian Federation, the duration of the vacation is set at 28 days. When calculating according to the second method, there are 2.33 vacation days per month.
The employee worked 8 months in the current working year.
According to the first method, it turns out: 8 * 28 / 12 \u003d 18.67 days.
According to the second: 2.33 * 8 = 18.64 days.
After determining the required length of vacation, the departing employee can use them in whole or in part, or receive compensation for unused days. To determine the amount of compensation, average daily earnings are calculated.
Calculation period for determining average earnings
Upon dismissal, a person is entitled to compensation payments for unused vacation and in connection with the reason for dismissal. For their calculation, the average monthly, average weekly or average daily wages are taken.
For a correct and uniform approach to its calculation, the legislation defines the concept of a settlement period (Labor Code of the Russian Federation, Art. 139). Features of determining the time interval and the cash payments included in the average payment are regulated by Decree of the Government of the Russian Federation No. 922 dated 12/24/2007.
By general rule the period of time for determining the amount of compensation payments upon dismissal is one year before the date of termination of employment. If an employee worked in the company for less than a year, then the billing period will be equal to the duration of his employment relationship with the company.
Labor legislation allows organizations to set a different duration of this period of time, however, such a situation should not affect the deterioration of the employee's position.
An important fact is that the time and amount of payments are excluded from the billing period when the employee retained average earnings, for example, he was on sick leave or on a business trip.
If for compensation payment it is necessary to determine the average daily earnings, then the average number of days in a month is used. By law, it is equal to 29.3 days.
Features of calculating the billing period
In practice, there is a problem of determining the settlement period upon dismissal on the last day of the month. In the time interval for calculating average earnings, the last month of work is included only if it has been fully worked out before the calendar date of its end.
Example: an employee quits on the last working day of January, which falls on the 30th. In this case, the billing period will be considered from January 01 to December 31. But if the date of dismissal was January 31, then the average earnings should be calculated from February 1 of last year to January 31 of the current year.
Questions for accountants can also be caused by a situation when a person who has previously left the organization is hired for the same position again and, having worked for less than a year, decides to terminate the employment relationship.
In this case, only the time after re-employment is taken for calculation, since at the first dismissal all due compensations were paid.
Example: the driver worked for several years in the organization, and then was fired due to staff reduction. After some time, the position appeared again, and he returned to work. However, after six months, the employee is dismissed by agreement of the parties. When calculating compensation, his salary and other income that the organization paid him over the past 6 months will be taken into account.
Settlement period upon dismissal after parental leave
Sometimes an employee has not worked days in the last 12 months, for example, all this time the employee was on maternity leave and wants to quit without leaving parental leave. In this case, for the calculation of compensation payments, the period before the settlement period is used. It is calculated from the last working day before going on sick leave for pregnancy and childbirth, if before that day there were no other grounds for calculating average earnings. This period may be less than 12 months.
For example, a woman got a job on September 1, 2016, and went on sick leave for pregnancy and childbirth in February next year. To calculate the average earnings, her earnings for 5 months will be summed up.
If the average daily earnings are calculated for the period before the calculated one, then it is increased by the coefficient of wage increase in the billing period.
V labor law a calculation algorithm is also provided in case a person does not have a period of actual work for an employer before the date of dismissal. In this situation, the average earnings are determined on the basis of the current official salary or tariff rate.
For example, a woman immediately after confinement employment contract with the employer goes to the hospital, and then she is given a sick leave for pregnancy and childbirth, after which she goes on leave to care for a child up to a year and a half.
In the event of dismissal, during such a vacation she does not actually have days worked, and all compensation payments to her will be calculated based on the salary due to her position.
An example of calculating compensation upon dismissal
The employee notified the employer of her desire to quit two weeks before leaving parental leave. She has been with the company since February 2013, and went on sick leave in June 2015. At the same time, the employer in January 2017 increased the salary for her position by 10%. The duration of the vacation is 28 days.
She has unused vacation days. To calculate compensation upon dismissal after maternity leave, the calculation period will be the time from May 2014 to April 2015. In this case, the official salary to determine the average daily earnings must be indexed with a coefficient of 1.1.
During the actual performance of work duties, her salary was 15,000 rubles a month, in addition, a bonus of a fixed amount of 5,000 was paid quarterly, and the woman received material assistance from her employer in the amount of 20,000 rubles in connection with her marriage.
The calculation of average earnings does not include the amount of social benefits paid by the employer. In this example, mat. assistance will not be included in the calculation of the average daily earnings.
The employee's working year began in February. She went on parental leave in October 2015. Vacation days remained 8 months before the start of the decree.
Compensation is calculated as follows:
- the number of vacation days - 2.33 * 8 \u003d 18.64 days;
- total income - 15,000 * 12 * 1.1 + 5,000 * 4 \u003d 218,000 rubles;
- average daily earnings - 218,000/12/29.3 = 620.02 rubles;
- compensation for unused vacation - 620.02 * 18.64 \u003d 11,557.17 rubles.
In the event that an employee got a job in May 2015, and then immediately went on sick leave, after which a sick leave for pregnancy and childbirth was issued, payments to her will be calculated based on the current salary for the position. In this example, it will be 16,500 rubles.
Russian legislation clearly defines the periods of time that are used to calculate all types of payments upon dismissal of employees and the methodology for calculating them. In addition, the employer has the right to set other time intervals for calculating the average earnings of his employees. Such settlement periods should not contribute to a reduction in the amount of payments upon dismissal, in comparison with those established by law.
The settlement period for pension, medical and insurance contributions for disability and maternity since 2017 is a calendar year.
Question: I listened to a free seminar on reporting for the 1st half of 2017, where I heard the following explanations regarding the payment of social insurance contributions: the billing period is a QUARTER, not a YEAR. That is, if insurance premiums in the amount of 9,000.00 are accrued in the first quarter, and social insurance costs are 60,000.00, then insurance premiums are not paid. In the second quarter, 9,000.00 were accrued, and social insurance costs by 5,000.00, then it is necessary to pay the amount of the difference in the calculations of the 2nd quarter and wait for the reimbursement for the 1st quarter. In all the clarifications I found, the billing period is YEAR and the organization can set off the overpayment for 1 quarter in the second quarter. Can you clarify this position?
Answer: This report form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7-11 / 551. The settlement and reporting periods for insurance premiums are defined in Art. 423 of the Tax Code of the Russian Federation.
Billing period for pension, medical and insurance contributions for disability and maternity since 2017 is a calendar year (clause 1 of article 423 of the Tax Code of the Russian Federation). Based on its results, the formation of a base for these contributions for the year is being completed, and the amount of contributions payable is finally determined.
Reporting periods for insurance premiums are the first quarter, six months, 9 months of the calendar year and the calendar year (clause 2 of article 423 of the Tax Code of the Russian Federation).
At the end of each reporting period, you need to summarize the payment of insurance premiums - fill out and submit to the IFTS calculations for insurance premiums. At the end of the billing period, the final calculation is submitted and there is no contradiction here. These two concepts are used primarily to determine the timing of reporting to the IFTS, and not for the calculation methodology.
In particular, with regard to social insurance costs, the method of settlement with the fund, established by regulatory enactments, has changed somewhat. Thus, benefits paid at the expense of the fund can still be credited against the payment of insurance premiums to the FSS of Russia.
At the same time, the mechanism for reimbursement of benefits from the FSS in 2017 changed compared to 2016. First, you will declare the costs of paying insurance coverage in a single calculation to the Federal Tax Service of Russia. Next, the inspectors will report the data to the FSS of Russia. And the fund will decide whether to approve the offset or not.
If you are denied, specify the reason in the fund, the Federal Tax Service of Russia will not participate in these proceedings.
If the FSS approves the expenses, you can simply set them off against contributions. That is, as you did before 2017. If the amount of expenses exceeds the assessed contributions, then the difference can also be set off against future payments. But you can return.
In the calculation of insurance premiums (ERSV), employers show the income paid to citizens, which are subject to mandatory pension (social, medical) insurance contributions. The calculation form is new. It was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Starting from the reporting for the 1st quarter of 2017, the calculation is submitted to the tax office. Until 2017, compulsory insurance contributions were reported to the branches of the FSS of Russia or the Pension Fund of the Russian Federation.
This recommendation is about who and when is obliged to submit the calculation of insurance premiums, how to fill it out without errors and submit it the first time to the IFTS. Data for insurance contributions against accidents and occupational diseases is reflected in the form 4-FSS. About this report.
Settlement (reporting) period and calendar year. In the "Settlement (reporting) period" field, enter the code of the period for which you are submitting the calculation:
21 - for the I quarter;
- 31 - for half a year;
- 33 - in nine months;
- 34 - per year.
If you hand over the calculation during the reorganization or liquidation of the organization, the codes will be as follows:
51 - for the I quarter;
- 52 - for half a year;
- 53 - in nine months;
- 90 - per year.
In the "Calendar year" field, specify the year for the settlement (reporting) period of which you are submitting the calculation. For example, if you are submitting a calculation for the first quarter of 2017, enter “2017” in the “Calendar year” field.
For compulsory social insurance. On line 100, indicate the CCC for contributions to compulsory social insurance.
- Excess spending on benefits can be set off or reimbursed in the FSS. The rules are like this. If the FSS agrees with the expenses, it sends confirmation to the tax authorities. Based on it, the inspectors read the overpayment into future payments. If the company managed to apply for a refund, the fund will not issue a confirmation, but will inform the tax authorities that it has reimbursed the overspending. So, is there a deadline for a company to apply for a refund?
- No, there is no deadline. The company is entitled to apply for a refund even if the fund has submitted tax proof of expenses. Just next, the FSS specialists will transfer the decision on reimbursement to the inspection. Based on these papers, the tax will not read out the overspending. There is no need to communicate in advance how the company wants to dispose of the money.
in the individual conditions of working with the bank, the settlement period was defined as a “calendar month”, so when I made the calculation, I finished it on the last day of the current month, although it did not start from the 1st, but from the 5th, but the bank I counted from the 5th to the 4th, so we got different numbers that influenced the percentages that appeared on their part in my address.
Is there a prospect to challenge the illegality of these accruals, or is it logical that a calendar month should be at least 28 days long and then the truth is on their side?
Hello, if in your agreement with the bank the settlement period is set exactly as a “calendar month”, then in accordance with paragraph 3 of Art. 192 of the Civil Code of the Russian Federation, the billing period in your case will expire on the corresponding date of the last month of the established period. Those. for January 2016 - this is the period from January 1 to 31, for February 2016 - this is the period from February 1 to February 29, for March 2016 - this is the period from March 1 to March 31 inclusive. But it’s not clear why your billing period starts on the 5th, if the billing period is a calendar month, i.e. from the 1st day of the month to the last day inclusive, therefore, they cannot judge the legitimacy of the bank's requirements without seeing the contract and working conditions.
< НазадВперёд >
How to calculate vacation days
The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the legislation may grant the employee the right to additional holidays, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include extra days leave for work in harmful (dangerous) working conditions, irregular working hours, etc. The right to extended leave is also separate categories workers: military personnel, medical workers, miners, etc.
The calculation of the employee's vacation days when granting the next vacation is based on the number of unused vacation days in the previous and current working year.
Calculation of vacation pay: for what period to produce
The calculation of the vacation period (or billing period) is necessary for the correct calculation of the average daily earnings, on the basis of which the payment of vacation pay and compensation for unused vacation is carried out (compensation can be paid both upon dismissal and when replacing part of the vacation with monetary compensation to a working employee).
According to the general rule of Article 139 of the Labor Code of the Russian Federation, the billing period is defined as 12 calendar months before the month in which the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period.
To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the legally established average number of calendar days in a month. This formula is used to calculate holiday pay in calendar days.
The billing period includes only the time during which the employee actually performed work functions. Periods excluded from the calculation of vacation pay:
- periods of temporary disability, including maternity leave for employees;
- leave without pay, absenteeism;
- periods for which the employee was paid the average wage or part of it (vacation under a collective agreement, downtime) and others.
The calculation of vacation pay for past periods is carried out in the same manner as the calculation of vacation for the current working year. If an employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his vacation will be taken to calculate vacation pay.
To calculate vacation pay, it is necessary to determine the period for which the employee will calculate the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.
What is the period of vacation pay? The determining factor for this is the duration of the employee's work with this employer before going on vacation. The settlement period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If the employer has more than a year of experience before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee goes on vacation. The period for calculating vacation pay is calculated according to the actual duration of the month - from the 1st to the last day of the month inclusive (for example, in August on the 31st, in February on the 28th or 29th, etc.)
What period should I take to calculate vacation pay when giving leave to an employee who has not completed a full year with this employer? In this situation, the billing period must include all the time he worked for the employer before going on vacation. All days of work are subject to inclusion in the calculation - from the first day of employment to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will also apply when part of the billing period falls on the current calendar year, and part on the previous one (for example, from November 1, 2014 to July 15, 2015).
The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective agreement (agreement), regulation on remuneration or a local act, the employer may establish that the settlement period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of a deterioration in the situation of employees. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out in accordance with the rules established by labor legislation.
Some periods established by law are excluded from the billing period when calculating vacation pay. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.
Estimated term
C page 1
The estimated period for the design of transport facilities is set according to the year of completion of the construction of the last of the considered group of enterprises.
Estimated terms for water pipelines of industrial enterprises are set in accordance with the terms of commissioning of the main equipment and expansion of production.
The estimated period for which the background is requested, the timing of the commissioning of the first stage of construction and the development of the enterprise at full capacity.
Estimated time for blowing out the sorbent is approximately 2 years.
The estimated term of using the loan is 177 days.
The estimated delivery time for the unloading station is calculated on the basis of the technological processes of the station and the current train schedule.
Estimated shelf life of containers at the site is assumed to be 1 day for departure and 15 days for arrival.
The estimated shelf life of indicator tubes in an unopened (sealed) state is 2 years.
The estimated payment term for payment documents is determined based on the time of the document flow between the bank of the supplier and the payer. It is taken into account when forecasting the implementation of the plan in terms of the volume of products sold and for managing the implementation process.
Estimated validity period sewer networks set based on their depreciation. Therefore, given that the sewer network is in the ground, under variable humidity conditions, in the presence of various media (acidic, alkaline, etc.), as well as in some cases, stray currents (the sewage liquid itself can be aggressive) to the material of the pipes and their joints connections are subject to a number of requirements. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.
The estimated period of operation of sewer networks is established taking into account their depreciation. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.
The estimated period of sewerage is the period of full development of the settlement according to the planning project, and industrial enterprise according to the project of its construction or reconstruction.
The estimated period of sewerage is the period of full development of a populated area according to a planning project, and an industrial enterprise - according to a project for its construction or reconstruction.
Pages: 1 2 3 4
According to Art. 10 of Law No. 212-FZ, the billing period for
insurance premiums are recognized as a calendar year. It means,
that insurance premiums are calculated on an accrual basis
year to date.
Reporting periods for insurance premiums - I quarter, semi-
year, 9 months of the calendar year, calendar year. This is oz-
begins that calculations for insurance premiums are made on a monthly basis
quarterly cumulative total.
At the end of the reporting period, you must submit two
calculation:
1) to the Pension Fund of the Russian Federation for insurance premiums in PRF,
FFOMS and TFOMS. It must be submitted by the 15th.
second calendar month following the reporting period
house, i.e. until May 15, August 15, November 15, February 15;
2) in the FSS of the Russian Federation for social insurance contributions for
case of temporary disability and in connection with maternity
property. The deadline for its submission is until the 15th day of the calendar
month following the reporting period (until April 15,
July 15, October 15, January 15).
If the reporting date falls on a weekend or holiday
day, it is transferred to the first working day.
Organizations and entrepreneurs whose average
the juicy number of employees exceeds 50 people,
we provide calculations in electronic form.
5.3.2. PROCEDURE OF CALCULATION AND TERMS OF PAYMENT
INSURANCE PREMIUM
The amount of insurance premiums is calculated separately in each
state off-budget fund.
The amount of insurance premiums for compulsory social security
insurance in case of temporary disability and in connection with
with motherhood, payable to the FSS of the Russian Federation, decreases
on the amount of expenses incurred by the employer for these
fees.
The employer is required to keep a record of the amount of accrued payments
and other remuneration, amounts of insurance premiums related to -
against them, in respect of each natural person, in favor of
which payments were made.
Each calendar month, the employer must calculate
pay all contributory payments made by each
specific home to an individual cumulative total,
and multiply the amounts of these payments by the corresponding tariffs
insurance premiums. The result is a value
cumulatively from the beginning of the year. The difference between
this amount and the amount previously accrued from the beginning of the calculation
period for the previous calendar month, including
In addition to insurance premiums, the employer must pay up to
15th date of the next month.
Insurance premiums are paid four separate
payment orders to the Pension Fund of the Russian Federation, the Fund
social insurance of the Russian Federation, Federal and territorial funds of obligatory medical insurance. Listed-
should be done no later than the 15th months next-
go for spent. If the payment order allows
for an error - there is an incorrect account number of the Federal
Treasury or KBK, wrong bank name-
recipient - and this led to incorrect crediting of money,
the obligation to pay contributions is not considered fulfilled.
Penalties are charged for late payment of fees.
Overpayment of insurance premiums can be set off or ver-
nut. At the same time, the overpayment can only be set off against the future
overpayments or arrears for the same fund. For example, not
it will be possible to set off overpaid contributions to the PRF in the account
arrears on payments to the FSS of the Russian Federation.
Law No. 212-FZ does not provide for the obligation to pay
advance payments.
Example5.5. Payment of insurance premiums
The amount of insurance premiums accrued and paid by the organization for January amounted to (conditionally):
in the PRF - 2000 rubles, in the FSS of the Russian Federation - 300 rubles, in the FFOMS - 600 rubles,
For January-February, insurance premiums were accrued: in the PRF -
5000 rubles, in the FSS of the Russian Federation - 700 rubles, in the FFOMS - 800 rubles. At the same time, 150 rubles were drawn out on sick leave in February.
Not later than March 15, the organization must transfer in four separate payment orders:
14. in the PRF the amount of 3000 rubles. (5000 rubles - 2000 rubles);
15. in the FSS of the Russian Federation the amount of 250 rubles. (700 rubles - 300 rubles - 150 rubles);
16. in the FFOMS the amount of 200 rubles. (800 rubles - 600 rubles).;
5.3.3. CALCULATION AND PAYMENT OF INSURANCE PREMIUM
BRANCHES OF LEGAL ENTITIES
Branches and structural divisions legal entities,
referred to in the RF Tax Code as separate subdivisions, may
have a separate balance sheet and current account. In this case they
pay insurance premiums accrued on payments to their
to their employees, as well as provide settlements for insurance
contributions to off-budget funds directly on their own
location.
If the branch does not have a separate balance sheet and settlement
accounts, the payment of insurance premiums and reporting is made
(compiled) centrally at the location of heads
noah organization.
A similar rule applies to the separation
military units located outside the territory
Russian Federation, regardless of the presence or absence of
they have a separate balance sheet and current account.
Since 2017, new codes for the billing period have been established in the calculation of insurance premiums. Below we have given the new codes in the form of a convenient table and their decoding in 2017.
Settlement and reporting period in the calculation of insurance premiums in 2017
What is the settlement and reporting period for insurance premiums, is enshrined in Art. 423 of the Tax Code of the Russian Federation:
These are the periods of time for which the company must submit a report. As for the reporting deadlines, payers need to submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period. Separate deadlines for submitting the calculation on paper and in electronic form are not provided.
In the calculation of insurance premiums in 2017, both periods are reflected in one line, only with different codes.
For each billing period, the accountant puts his own code in the reporting. How to designate the billing period in the calculation of insurance premiums in 2017, and what code to put, we told further.
Important: The following sections of the report must be submitted: title, section 1 with its subsections, annex 2, related to section 1 and section 3. The remaining sections are provided for employers who made payments and payments at different rates from the standard.
Codes of periods for calculating insurance premiums
The code for the calculation period for calculating insurance premiums is indicated on the title page and in section 3. The third section is responsible for personalized information, information about it is below.
Code of the settlement (reporting) period on the title page
On the title, you need to fill in all the fields, except for the section "To be completed by an employee of the tax authority." Also on this sheet there are fields "Settlement (reporting) period" and "Calendar year".
In the line "Settlement (reporting) period" you need to write the code of the settlement period for calculating insurance premiums for which data is provided. All codes according to the new form are presented in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. We have listed them in the table below.
Example
The accountant submits the calculation of contributions for the six months. This billing period corresponds to period 31.
In a quarter, the accountant will report for 9 months - select code 33.
Table. Period codes with decoding
Important: On the title page, there was no need to indicate the average payroll and payroll number of the organization, as was the case in RSV-1. There is also no place for printing, the report can be certified simply with a signature.
