Deadline for the payment of insurance premiums. Completing insurance premiums

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Since 2017, control over the payment of insurance premiums by organizations has been entrusted to the tax service. It is for this reason that a new chapter with the appropriate title was added to the current tax code. To simplify the process, the tax authorities have set certain deadlines for the submission of the calculation of insurance premiums. A single form was also introduced for filling out the calculation of current insurance premiums for a particular organization.

Updated presentation of information

Order of the Federal Tax Service of Russia officially established the name of a new type of report - RSV. But experts have already called this document a single report, since, in addition to basic information, it also includes complete information on current insurance premiums.

Moreover, the new form acted as a replacement for an outdated document that is no longer relevant: RSV-1 and part of the document sections 4-FSS. By the way, after the innovation, papers in the form of 4-FSS, as before, are submitted to the social insurance fund. Only now they reflect only the real situation on contributions for injuries.

New single settlement

In everyday life, a single calculation of insurance premiums, the deadline for which must be strictly observed, is now called the general one. It contains information on pension as well as social and he alth insurance. All organizations that pay remuneration to employees should now form calculations for insurance premiums, taking into account the due date. No exceptions are provided, both in terms of the industry and in terms of the organizational and legal form of the enterprise. The requirements are the same for everyone.

It is important to note that the deadline for submitting the calculation of insurance premiums is not relevant only for individual entrepreneurs who do not have employees. The fact is that they independently conduct commercial activities without paying money under employment contracts. They retain the need for timely deductions only for themselves, as before.

A quarterly deadline is set for the delivery of settlements on current insurance premiums. This is enshrined in federal law - the requirement is the same for all regions of the country. All papers are transferred to the territorial department of the Federal Tax Service. It is determined based on:

• residence addresses for individual entrepreneurs;
• registration addresses, if it is a legal entity.

Throughout 2017, organizations are required to generate reports based on the results of the first quarter, six months, nine months, and also at the end of the year. The relaxation was made only in relation to collective farms, which are required to submit the relevant data once a year. For everyone elsedeadlines for reporting on insurance premiums remain the same.

Where is the report to be submitted?

After organizations were required to submit calculations for insurance premiums for the 2nd quarter and subsequent ones, a lot of questions arose. One of the main ones comes down to where you need to hand over the papers.

Specialists of the Federal Tax Service gave the appropriate explanations: papers are submitted to the tax office, based on the legal address of the organization or the actual registration of the entrepreneur (for individual entrepreneurs). If there are separate divisions in the structure of the enterprise, which are given the opportunity to independently carry out all settlements with hired personnel, they need to generate their own document, taking into account the established deadlines for submitting a new calculation for insurance premiums. At the same time, having your own balance and even a bank account is not decisive in this matter.

Due dates for RSV reporting

The established reporting deadlines (that is, calculations of current insurance premiums) for an organization in 2017 are the same for all employers, apply to individual entrepreneurs and legal entities.

For quarterly reporting papers are expected to be submitted before the 30th day of the month following the end of the reporting period. In other words, the calculation of the insurance premiums made for the 2nd quarter is due no later than July 30.

For 2017, the following terms were calculated for the formation of the relevant reporting of the organization:

• 1st quarter – until 2.05.17;
• 2nd quarter - before07/31/17;
• 3rd quarter – until 07/30/17;
• 4th quarter (for a year) - until 01/30/18.

Upon closer inspection, you can see that some dates have been shifted beyond the 30th. This is due to the fact that the specified day in a particular month was a weekend or a holiday, so the reporting deadlines were extended until the next business day. This happens when calculating insurance premiums for the 2nd quarter, if some data differ from those for the previous quarter.

If during the reporting period the average number of employees exceeded the mark of 25 people, then the calculation of insurance premiums must be filled in and submitted electronically. With a smaller number of employees, it is allowed to report in paper form.

It is important to note that the methods for delivering a report to the Federal Tax Service are similar to other declarations. That is, you can hand it over personally, through a representative, or send documentation by registered mail.

Reporting for separate divisions of the organization

When there are separate divisions in an organization that make independent payments of employees' wages, they are required to form their own calculations for insurance premiums using codes used by the entire organization. Papers are submitted to the department of the Federal Tax Service, depending on the location.

At the same time, it does not matter at all whether such a unit maintains its own balance sheet, and whether a current account is registered on it, separate from the mainorganizations.

It is important to note that it is not enough just to meet the deadline for submitting the calculation of insurance premiums, for example, for six months. The organization itself must let the tax service know about the presence of units endowed with the indicated powers. This is spelled out in the current tax code.

Composition of sheets for a single report

The current form contains both a title page and three main sections. Moreover, they, in turn, are also divided into smaller subsections and even applications.

The insured may not submit a report in a continuous form. The title page must be filled in along with sections 1, 3 with subsections 1.1 and 2.1, appendix 2.

In the case when there is no data for other sections of the report, the pages may remain blank. The same rule applies to the generation of zero reports if the activity of the enterprise is suspended.

Within the new EPRS, special attention is paid to the details in terms of payments for individuals, contributions paid for them. Now the document does not indicate outgoing and incoming balances, as well as the numbers of payment orders for completed contributions payment transactions.

The third section of the report contains personalized data of insured employees of the organization for the reporting period. It indicates both those who work on the basis of an employment contract, and those with whom the GPA is issued. The information must be accurate, otherwise the papers will not be accepted.tax service. To eliminate such inaccuracies, it is imperative to check the information before submitting the calculation.

Checking calculation data

Based on the number of employees of the organization, the appropriate option for transferring information to the tax office is selected. It is possible to draw up both on paper and on electronic media, in accordance with the current rules. It is important to note that in order to send the prepared file to the FTS department, you will have to conclude an agreement with the operator. The deadlines for reporting, as well as the calculation of insurance premiums, must be strictly observed, otherwise measures may be taken by the Federal Tax Service.

In order to avoid trouble, before sending the report to the tax office, you need to carefully check it yourself. In this case, you can rely on the control ratios developed by the Federal Tax Service. Therefore, it is better to calculate the deadline for submitting the calculation of insurance premiums for six months in advance, however, as well as quarterly.

Filling out the calculation of insurance premiums

After making changes to the current tax code, the necessary procedure for calculating insurance premiums was also agreed. As noted above, this document, in addition to the title page, has three information sections. A dozen applications are issued for the first of them, and one for the second.

Each of the insurers is obliged to provide the following papers as part of the calculation:

• first page (title);
• summary in section 1;
• paidpension contributions;
• payments under compulsory he alth insurance;
• payments under social insurance related to maternity or temporary disability;
• information about insured employees in section 3.

All other sections and subsections are filled in only if there are initial data for this.

Filling example

Usually, when forming a calculation, the following sequence of actions is followed:

1. Entering information in the third section for each insured person.
2. Entering data on pension payments in the columns of Appendix 1 from the first section in subsection 1.1.
3. Entering information in section 1 of Appendix 1 for subsection 1.2, which reflects the data on compulsory medical insurance for all employees.
4. Filling out information on social insurance in the first section, the second appendix - expenses under sick leave.
5. Entering information in section 1, which reflects the total amount of contributions that must be paid by the organization in this period, taking into account the current budget classification codes.
6. At the final stage, it is necessary to number the completed sheets. The total and number is reflected on the title page.

Nuances of formation

After the introduction of a new reporting form for insurance premiums, when filling out documents, organizations are advised to pay attention to the following features:

1. It is important to pay special attentionthe issue of providing information on certain categories of insured persons. So, for women, the decree provides for subsections 3.1, 3.2. The fact is that they remain insured for the period of maternity leave, as they remain part of the staff of the organization. The total amount of benefits due to them is transferred to line 210. Payment of these amounts is not significant.
2. Insurance contributions are not deducted from dividends - this is spelled out in the tax code. Therefore, the amount of dividends is written in subsections 1.2 and 1.2 in line 040.
3. When filling out the column related to the first section of the second annex, the number 1 or 2 can be set as a "sign of payments". In this case, the unit is set for payments for social insurance pilot projects when lines 070 and 080 remain free in applications 2 -four. A 2 is written for all regular employer-paid benefit payments.

When a settlement is considered not submitted

The current legislation considers the calculation not submitted to the Federal Tax Service if there is a discrepancy between the final amount of the contribution and the amount of contributions for each of the insured persons. Therefore, before submitting the report, it is necessary to check the equality: the value indicated in line 061 of Appendix 1 (columns 3-5) should be similar to the amount of line 240 from the third section, broken down by months.

Also, the calculation is not accepted if there are erroneous information on insured employees, their personal data.