Reporting form for calculating insurance premiums. Calculation of insurance premiums. ERSV in the Pension Fund - personalized data of employees

The calculation of insurance premiums in 2019 with zero reporting is drawn up according to certain rules. Let's figure out why this obligation cannot be avoided and what sections of the calculation need to be submitted. Our specialists have also prepared a sample for filling out the zero ERSV.

No one was paid anything - is reporting on contributions necessary?

If your company does not conduct actual activities, does not have employees and does not organize work under civil law contracts (civil contracts), it does not need to pay individuals for work performed. In such a situation, there is nothing to fill out the calculation with - the necessary data is missing.

Find out how to file a zero VAT return.

It will not be possible to completely abandon the preparation of the report - in this case, it is necessary to fill out a zero calculation for insurance premiums (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940@).

Do not ignore the opinion of controllers, as this may result:

• blocking of the account (letter of the Federal Tax Service dated January 27, 2017 No. ED-4-15/1444), although Ministry of Finance officials do not agree with this (letter dated April 21, 2017 No. 03-02-07/2/24123);
• a fine of at least 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

If you were unable to avoid the fine, use the following algorithm when paying it:

• distribute its amount to the budgets of three state extra-budgetary funds;
• issue 3 payment orders;
• transfer each part of the fine to your KBK (letter of the Federal Tax Service dated 05/05/2017 No. PA-4-11/8641).

Find out more about the procedure for transferring the fine by following the link.

The Federal Tax Service issued (and agreed with the Ministry of Finance) an explanation regarding the preparation of an insurance report in the absence of activity at the payer of contributions (letter of the Federal Tax Service dated April 2, 2018 No. GD-4-11/6190@).

According to the position expressed by officials, regardless of the presence or absence of activity, the composition of the calculation is as follows:

• title page;
• section 1: summary amounts of insurance contributions (subsections 1.1 for pension contributions, 1.2 for medical contributions, appendices No. 1 and 2 to section 1);
• section 3: personalized information about insured persons.

In the letter, the tax authorities reminded about the rules for completing the calculation (clause 2.20 of the Procedure for filling it out - read it at the link).

Apply the following algorithm:

• Fill in the cells for sum and quantity values ​​with zeros;
• Cross out the remaining blank spaces.

To avoid technical difficulties with generating a calculation file and sending it via electronic communication channels, it is better to fill out the cells for the BCC.

The nuances of connecting to an electronic reporting system are discussed in the material “How to connect electronic reporting for an LLC?” .

How to submit a zero unified calculation for insurance premiums to the tax office

To pass zero calculation of insurance premiums in 2019 , you will need:

• fill out the calculation form - download it from the link;
• check the correctness of the entered data (find out which ratios to check);
• send the calculation to the tax authorities no later than the 30th day of the month following the end of the quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Before filling out the report, please check in advance:

• passport data, full name, SNILS and TIN of the insured persons;
• when entering a surname, pay attention to the presence of the letters “e” and “e” (Soloviev, Vorobyov) - in them, “e” cannot be replaced with “e”, otherwise the inspectors will not accept the calculation.

The scheme of working with zero calculation is practically no different from filling out this report if there are payments to employees - the differences are only in the amount of data entered.

If you already have the skills to fill out RSV-1, RSV-2, RV-3 and 4-FSS, there will not be any particular difficulties, since a single calculation of contributions since 2017 combines them without unnecessary or duplicate information.

Example of zero insurance calculation

Let's look at an example of how to fill out the calculation of insurance premiums in 2019 with zero reporting.

Sigma LLC was formed at the beginning of the year. Its only founder, A.L. Kudryashov, planned to use this company to install plastic windows, which were produced by his other company, Plastic Windows LLC.

All companies were under a single management, accounting and reporting were carried out by a joint accounting department, the staff of which belonged to the company Plastic Windows LLC.

The process of recruiting window assemblers and other technical personnel dragged on, and the first employees on the staff of Sigma LLC appeared after July 1.

The accountant who keeps records for all companies of the founder of Sigma LLC has already filled out a second zero insurance report for this company, using the following scheme:

• to design the title card, he used the registration documents of Sigma LLC;
• for the cells of sections and applications, he used “0” and “-” (except for the TIN and KPP at the top of each completed page and cells with KBK).
• to draw up section 3, he used the personal data of the sole founder-general director (recognized as the insured person).

How he did this, see the sample zero calculation for insurance premiums for 2019 .

Results

Filling out a zero calculation for insurance premiums is mandatory even if there are no indicators. To fill out the cover sheet for calculating insurance premiums in 2019 with zero reporting, standard data about the company is sufficient. Place zeros in the cells of sections 1 and 3, intended for summary and quantitative indicators, and cross out the remaining empty spaces.

It is better to fill in the fields for the BCC, otherwise difficulties may arise with the generation of an electronic insurance report.

You can read about the calculation of insurance premiums for 2017 in.

Let us provide the data for filling out the Calculation of Insurance Premiums in 2017 using an example.

Let us assume that Iris LLC is a payer of insurance premiums, subject to the general taxation system and applying the basic tariff for insurance premiums.

For 9 months of 2017, the number of insured persons is equal to the number of persons from whose payments insurance premiums were calculated, and is 1 person (CEO).

Which form to use for calculating insurance premiums in 2018? What has changed in this form and what should I pay attention to? We talk about reporting insurance premiums to the tax office.

Current calculation form

Fill out and submit the calculation of insurance premiums on the 2018 form, which is fixed by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 (Appendix No. 1):

By the way, the same order sets out the procedure and rules for filling out a unified calculation of insurance premiums (ERSV).

As you can see, the official name of this form is “Calculation of Insurance Premiums”. And the prefix “single” appeared by itself. It is usually used by accountants.

Let us remind you that this type of reporting on insurance premiums has been introduced since 2017 for all individual entrepreneurs and companies acting as policyholders. It is submitted to the tax office, and not to the Pension Fund, as before. This is due to the transfer of the administration function of most of the contributions to the tax authorities. The only exception is contributions for injuries. They remained under the control of the Social Insurance Fund.

You can download the insurance premium calculation form for 2018 for free from our website using the direct link here.

What does the calculation form consist of?

The form under consideration for a single calculation of insurance premiums for 2018 consists of:

• from the title page;
• a sheet with information about an individual who does not have the status of an individual entrepreneur;
• Section 1 (summary data on the obligations of the contribution payer) + 10 appendices to it;
• Section 2 (summary data on obligations for insurance contributions of heads of peasant farms) + 1 appendix;
• Section 3 (information about insured persons).

Let us say right away that you do not need to include absolutely all sheets and applications in the generated report. So, in most cases, employers who paid income to individuals should only fill out:

• title page;
• Section 1 (subsections 1.1 and 1.2) + Appendices No. 1 and 2 thereto;
• Section 3.

There were no changes

Let us immediately note that a new form of calculation for insurance premiums has not been introduced since 2018. Therefore, the previous form applies.

Although initially the Federal Tax Service of Russia planned to adjust it. Moreover, the changes introduced were mostly not related to changes in tax legislation. Officials simply wanted to finalize some sheets and details of the ERSV from 2018, as well as clarify its electronic version. However, this did not happen.

Thus, there is no need to wait for a new form for calculating insurance premiums in 2018.

ATTENTION

Electronic calculation format in 2018

For sending calculations of contributions to the tax office electronically, the requirements have also not changed. They are established by Appendix No. 3 to the mentioned order of the Federal Tax Service No. ММВ-7-11/551.

The developer of the software with which the policyholder generates the calculation always takes into account the format of the file with the report regulated by the Federal Tax Service of Russia and the ensuing issues.

Calculation of insurance premiums since 2017 has been provided to the Federal Tax Service. It displays accrued taxes on compulsory pension, health insurance and social insurance (for cases of temporary disability and in connection with maternity). The new form for calculating insurance premiums and recommendations for filling it out were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

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What is the purpose of calculating insurance premiums?

Based on the calculated amounts for employee insurance, these funds are transferred to the employee’s appropriate insurance account. The report indicates how much money the employer must contribute to each employee's retirement account, as well as medical contributions to the city budget. Insurance premiums are calculated from the amount of accrued wages, which is reflected in the payslip (). An accountant handles these calculations.

Frequency of filling out calculations using KND form 1151111

Insurance premiums are calculated quarterly. The deadline is no later than one month from the end of the quarter.

Note! Previously, it was required to submit calculations electronically (on removable media). The new forms contain a barcode, with which the tax inspector can easily transfer the report to his computer.

Methods for filling out the calculation

For convenience, there are several options for filling out the report. You can download the form and sample of filling out the calculation of insurance premiums on this page. You can also use the free program “Legal Taxpayer” or the paid program 1C.Accounting.

Features of filling out calculations for insurance premiums

The calculation form contains 24 sheets, from which the accountant selects only those necessary, and in section 3 sheets are added for each employee. Therefore, the final report may have fewer or more sheets. Those sections that do not apply to your organization do not need to be included in the report or printed.

Filling algorithm

Let's make a calculation of insurance premiums using the example of NAUKA LLC. Let it be a payer of insurance premiums under the simplified tax system and apply the basic tariff of insurance premiums (22% pension insurance; 5.1% medical insurance; 2.9% social insurance). NAUKA LLC has two employees on its staff. The report was compiled for the 4th quarter of 2017.

Title page

On the title page we fill out the TIN, KPP and number the page. If you are submitting a report for this period for the first time, the adjustment number is set to 0.

The following information must also be filled out on the title page:

• Tax authority code,
• code of the location of the organization of the Russian Federation,
• name of company,
• OKVED code,
• contact phone number of the manager or accountant.

We recommend recording the number of pages on which the report was published after completing the report.

Below, only the left part is filled in - information about the payer of insurance premiums. Date and signature are added.

Note! The insurance premium payer or his representative must put the date and signature not only on the title page, but also on several others where space is provided for this.

For our LLC, we include the following pages in the report:

• Section 1. Summary data of the payer of insurance premiums (on two pages)
• Appendix 1 to Section 1 (Subsection 1.2)
• Appendix 1 to Section 1 (Subsection 1.1)
• Appendix 2 to section 1 (two pages)
• Appendix 3 to section 1
• Appendix 4 to section 1 (end)
• Section 3 (on two pages) – to be filled out for each employee.

Next pages

We recommend that you start filling out the data by determining the base for calculating insurance premiums. It is calculated as follows: the total amount of payroll for all employees is taken and non-taxable amounts (sick leave payments, benefits, financial assistance, etc.) are subtracted from it.

Now we calculate the amount of insurance premiums from the calculated base. For an LLC using the simplified tax system and the basic tax rate, this is 22% pension insurance; 5.1% health insurance; 2.9% social insurance.

Enter the calculated values ​​into the report. On the sheet “Appendix 1 to Section 1” Subsection 1.1 refers to compulsory pension insurance, Subsection 1.2 to compulsory medical insurance.

In the picture in line 060

• amounts 4761.12 rubles, 5707.46 rubles, 5566 rubles. – monthly calculated insurance premiums;
• amount 16034.58 rub. – addition of the calculated contributions indicated above;
• the amount 66128.58 is an annual amount with an increase, that is, calculated from January to December.

“Appendix 2 to Section 1” refers to compulsory social insurance in case of temporary disability and in connection with maternity.

Filling out sick leave payments

Sick leave payments are completed quarterly (last 3 months). During this reporting period, one of the employees of NAUKA LLC was on sick leave for 7 days. We take this information and the amount of hospital payments from the payroll (form T-51) and enter it into our report in “Appendix 3 to Section 1” in the table.

The first column of the table indicates the total number of sick leaves taken into account, even if they were all brought by the same person. The second column contains the amount of sick days (for all employees). The third column reflects the total amount paid for all sick leave. In the fourth - the amount that is reimbursed to the organization from the federal budget. Since the first three days of sick leave are paid to the employee by the organization, and the subsequent days - from the federation. budget.

The table below reveals specific types of sick leave.

“Appendix 4 to Section 1” indicates the total amounts of compensation from the federal budget with the number of sick leaves and the sum of days for them in the corresponding paragraph of the appendix.

Completing Section 1. Summary data of the payer of insurance premiums

After we have calculated the insurance premiums, we must enter them nicely into “Section 1”. We have the calculated amounts in the Subsections, all that remains is to transfer them here.

In our case, this is Subsection 1.1, Subsection 1.2

and continuation of Appendix 2 to section 1.

Completing Section 3. Personalized information about insured persons

Section 3 is completed for each employee. It reflects only accrued contributions to compulsory pension insurance. In our case it is 22%.

The first sheet contains all information about the insured person:

• employee number in order of inclusion in the report,
• TIN, SNILS, full name, date of birth, citizenship, gender,
• type of identity document and its series with number.

It also indicates whether the person belongs to pension, health and social insurance. Usually “Yes” is always indicated, but “No” may be indicated in cases where a person, for example, was sick all year or received benefits that are not taxed.

On the second sheet of section 3 the table indicates:

• month number,
• category code of the insured person (NR - employee),
• the amount of payments and other remuneration,
• and in the last column there are three amounts at once (the basis for calculating insurance contributions, including civil contributions and calculated contributions).

At the end of the table, the results for three months are summed up.

Note! The amount of calculated contributions for each employee must be equal to the total amount of calculated insurance contributions specified in Appendix 1 to Section 1 in line 060.

And also do not forget to indicate on the title page the number of resulting sheets in the report. We wish you success!

Currently, tax authorities are developing the ERSV in a new form. Since the process of making changes to reporting is not quick, Order of the Federal Tax Service No. ММВ-7-11/551@ dated 10.10.16 is still in force. Consequently, the unified calculation of insurance premiums for 2018, download the Excel form below, is currently being presented in accordance with the regulations adopted back in 2017.

Let's figure out how to fill out the new Calculation of Insurance Premiums form. Indeed, for many taxpayers, the ERSV is a completely new report, since it was submitted relatively recently, that is, from 01/01/17. The changes occurred due to the adoption of chapters by officials. 34 in the Tax Code dedicated to SV (insurance premiums).

Tax calculation for insurance premiums, KND form 1151111, has replaced the long-familiar reporting documents for contributions for all types of insurance, except for injuries. Now, reporting on these payments is submitted on one form and not to the funds, but directly to the tax office. This was done to streamline the process of administration and control of the SV in connection with the entry into force of the chapters. 34 and the transfer of relevant functions to the Federal Tax Service.

New form for calculating insurance premiums 2018 – planned innovations

Since mid-2017, development of updates to the ERSV form began. However, at the moment the new form of calculation for insurance premiums has not been approved. Consequently, all taxpayers continue to use the form from Appendix 1 under Order No. ММВ-7-11/551@.

What exactly will change in ERSV? The adjustments will affect the rules for displaying information in separate sheets of the document, and the rules for generating reports will also be changed. Let us tell you in general terms what innovations await accountants.

Planned changes to the form for calculating insurance premiums from 2018:

• Changes of a general nature - separate tariff codes are excluded for those taxpayers who combine two special regimes (simplified and imputation). Thanks to this, the mechanism for reflecting data on contributions is simplified, since there will no longer be a division into basic and preferential tariffs. It is prohibited to enter indicators with a negative value into the document - this applies to all taxpayers. Another change is provided for those firms that operate in regions with a pilot project for the Social Insurance Fund. We are talking about the exclusion of adj. submitted on the previous form. 3 and 4 to section. 1. But provided that the company changed regions geographically in the past period and for some time was located in a constituent entity of the Russian Federation where the pilot project does not operate, the specified sheets will still have to be filled out.
• Changes in the formation of section. 1 – in the new ERSV form, the line with data reflecting the value of SV for the last months (three) of the period is removed. For example, in Sect. 1 is pages 030, 050, 070, 090. According to the innovation, the value of SV will be given based on general data (total for the period) and with a breakdown of indicators for the last months. The name of the adj. has been slightly modified. 1, name page 051 other 1.1 (from the amount exceeded to the amount within the limit). Officials completely excluded adj. from the form. 8 (for individual entrepreneurs with a patent) on data for the use of reduced tariffs for SV, as well as others. 1.4 adj. 1. Added adj. 1.1 (instead of subsection 1.4) to reflect additional social security contributions for individual employees. Corrected adj. 2 to sec. 1 – page 001 is now intended for entering tariff data, and the payment attribute will be entered in page 002; removed pp. 051-054. If the taxpayer used several SV tariffs during the period, the number of sheets with adj. 2 by the number of working tariffs in the period.
• Changes to entering personal data section. 3 – a new line will be added to enter data about the type of adjustment – ​​initial, canceling or correcting. In this case, corrective information for past periods must be submitted simultaneously with the original information for the period of adjustment. What form should be used in this case? The ERSV form is used, which is relevant for the period of correction. The name of page 270 has been changed - instead of the tariff code there will be the code of the insured individual (the values ​​​​are approved in Appendix 9).
• Adjustments to ERSV codes - in addition to the ERSV form itself, tax officials additionally adjusted some values ​​of the form codes. In particular, the coding values ​​for places where a document is submitted to the Federal Tax Service have been expanded (for individual entrepreneurs and legal entities-peasant farms). In addition, tariff codes have been shortened and modified. All current values ​​will be given in the relevant appendices of the updated version of the Order.

How to fill out the Insurance Premium Calculation form

The current rules for filling out the Calculation of Insurance Premiums form are given in Order No. ММВ-7-11/551@. The document contains a title page and three sections - according to data on the tax liability for all taxpayers, on tax records for the heads of peasant farms, and on personal (personalized) information for citizens. The form contains many subsections and applications.

Who and what pages of the ERSV must submit:

• All taxpayers form a title card, section. 1 and 3, other 1.1 and 1.2 adj. 1 section 1, adj. 2 to sec. 1.
• Employers who apply additional tariffs or use preferential reduced tariffs make up additional 1.3.1-1.3.3 and 1.4 (to appendix 1 from section 1), and also submit appendix. 2, 5-10 and the entire section. 3.
• Employers who had VNIM expenses for individuals in the previous period are required to enter data in the appendix. 3, 4 from Sect. 1.

Filling out a new form Calculation of insurance premiums - rules:

• The report should be generated quarterly – starting from the 1st quarter. and until the end of the year (calendar).
• The standard deadline is the 30th (clause 7 of Article 431). For example, for 2017 the ERSV must be submitted by 01/30/18, and for 1 sq. – until 05/03/18, etc.
• All information is entered into the calculation by increasing summation of indicators.
• If the employer does not make payments to citizens, it is necessary to submit a zero according to the ERSV with dashes or zeros on the digital lines.
• Filling out all the sheets is not required, but it is necessary to create the required pages taking into account the features indicated above.
• Cost indicators are given by accountants in rubles and kopecks, without mathematical rounding.
• An update for the ERSV is generated when the base and amounts for the SV are understated, as well as when discrepancies in the CS are identified (either independently or with the help of tax inspectors) (control ratios). The list of current CS is here.
• The ERSV regarding the income of the OP’s personnel is submitted by the division to the Federal Tax Service at the place of registration in the case when the branch independently pays off with citizens.

Form for submitting a single calculation for insurance premiums

How are the Unified Calculation of Insurance Premiums report forms submitted? The answer can be found in clause 10 of the statute. 431 Code. It is stated here that those employing companies with a workforce of 25 or more people are required to send the document only electronically. For this purpose, special services are used; it is possible to conclude a service agreement with the data operator.

All other companies, including individual entrepreneurs, that is, those with less than 25 employees, have the right to use any convenient method of submitting the form - both “on paper” and through TCS. When creating a paper form, it is allowed to enter information in block letters and capital letters using traditional ink colors. You can send such a report by mail (a valuable letter with an inventory) or through a personal visit to the Federal Tax Service (with an attached file on a flash drive).

Program for generating calculations for insurance premiums

The ERSV form for reflecting data on accrued contributions, base, expenses for VNIM and other indicators is available in all special services for generating reporting documents. This is, for example, 1C, as well as the official federal program of the Federal Tax Service called Taxpayer Legal Entity. Unlike 1C, which must be purchased for use and subsequent regular updates, Taxpayer Legal Entity is available at any time on the federal tax inspectorate portal.

The Federal Tax Service program makes it possible not only to enter data correctly, but also to clarify the presence of errors. Before sending the ERSV to your tax office, be sure to check the calculation of insurance premiums using the Federal Tax Service formulas. Recommended KS are given in Letters from tax authorities - more details about the ratios here. If you do not check, any inaccuracies will be discovered by the inspector upon acceptance, and adjustments will still have to be made in order for the report to be considered accepted.

Example of filling out the form Calculation of insurance premiums

The correct formation of the ERSV depends on how the taxpayer calculates contributions. Mandatory pages are submitted by all companies, and others - only upon payment of the appropriate amounts or reflection of costs for VNIM. After entering all the information, the accountant numbers the sheets - the first page is assigned to the title page of the document, the rest are numbered chronologically. The total quantity is indicated on the title.

If only the manager is employed in the company, data on him is also submitted. The requirement is also valid in the case where the employer does not have business activities and there are no payments to citizens. Additionally, it should be noted who exactly submits the form - the SV payer himself or his officially authorized representative. In the latter case, information about the supporting document is provided.

A sample of filling out the Calculation of Insurance Premiums form is here:

Calculation of insurance premiums 2018 – download the form for free (Adobe format):

Calculation of insurance premiums 2018, Excel form – download the form:

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