How to fill out the calculation of insurance premiums: sample

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

Starting from this year, the Federal Tax Service began to additionally administer the insurance premiums of citizens. According to this innovation, an additional chapter appeared in the Tax Code, and the procedure for filling out mandatory documents has changed.

Besides this, "tax officials" now need to provide social contributions. Officially, the new form is called the calculation of insurance premiums 2017. So far, no one really knows how to fill out the new form. However, accountants have already renamed this paper and called it a single calculation. This is due to the fact that starting this year, the described document will contain detailed information on current insurance premiums, as well as payments for occupational diseases or industrial accidents.

Also, this paper can be abbreviated as simply RSV. It was expected that "injuries" would also be included in this form, but this article is not yet included in it.

Before clarifying how to correctly fill out the calculation of insurance premiums, it is worth deciding on the time frame, since any official document must besubmitted to the NSF until a certain date.

Features of change

RSV for 2017, in accordance with the new legislation, employers are required to fill out and submit to the authorities. They can be not only legal entities, but also owners of individual entrepreneurs, as well as any entrepreneurs who hire third parties and make payments in their favor.

After the calculation of insurance premiums for 2017 is completed, you need to make sure that all the data entered in the document is correct and truthful. After that, the paper must be transferred to the NSF before the last day of the month that follows the reporting period. For example, if you need to submit reports for the 3rd quarter of the current year, then it was necessary to do this before October 30.

If we talk about other features of the RSV, then you should pay attention to the fact that in those firms that employ more than 25 people, reporting is provided in electronic form. This is convenient, since in this case you do not have to fill out a huge number of sheets manually.

If the company has less than 25 employees, then filling out the RSV is allowed in paper form.

If we talk about the method of delivery of documentation, then reporting is submitted according to the standard scheme, as well as any other form or declaration. You can bring papers in person or use the services of the post office by sending reports by registered mail.

Reporting period

If we talk about more precise terms, then for the first quarterthis year, the documents should have been completed before the end of May. If the result is submitted for half a year, then again, all the deadlines have already passed. This reporting was due in July.

Before January 30, those who prepare documents for the whole year can have time to report.

Reporting of separate divisions

Speaking about how to fill out the calculation of insurance premiums in 2017, you should pay attention to the activities of policyholders who own individual divisions. In this case, we are talking about the owners of enterprises that independently make payments to working personnel. In this case, each separate division must send reports to the tax authorities (at the place of registration).

Among other things, the owner of such an organization is obliged to warn the NSF in advance of his authority and provide a list of all branches of his company. Also, the manager must send a document that will indicate the monthly payroll.

This obligation has been introduced since the first of the current year.

Form for calculating insurance premiums

RSV consists of 25 sheets (including attachments). If we talk about the main points, then first of all you should pay attention to sections 1, 2 and 3. They are filled in the appropriate amount, based on the type of insured and the type of its activity.

If the applicant is a legal entity or individual entrepreneur (with the exception of peasant farms), then the titlesheet, section 1 (including subsections and appendices) and section 3.

If the policyholder made payments to employees in connection with social insurance in case of temporary disability or pregnancy, then in this case, appendices 3 and 4 to section 1 must be filled in.

How to fill out the calculation of insurance premiums: a sample and the nuances of filling out

First of all, you should carefully study the document, an example of which is presented below. Entrepreneurs who have long been involved in the submission of strictly reporting documents should not have serious questions about filling out the form. However, even "experienced" specialists sometimes forget very important nuances. For example, pages can only be numbered through the method. If the document is filled out not by hand, but on a computer, then only the Courier New font (size 16-18) can be used.

Many people are accustomed to rounding the total values in their work. If we are talking about how to fill out the calculation of insurance premiums, then in this case it is better not to take risks and enter not only rubles, but also kopecks. If the required indicators for the reporting period are not recorded, then you must put a dash or zeros (for missing cost indicators).

As in any other form, which is subsequently submitted to the tax authority, it is strictly forbidden to make changes or cross out incorrectly entered values.

Example of completed form

Although the document differs in size, the main points are clear to most policyholders. However, there are fields that raise questions even for experiencedentrepreneurs. Therefore, it is worth considering in more detail how to fill out the calculation of insurance premiums using an example.

Let's say the insurer of an organization that started its business in the third quarter of this year wants to fill out a document. At the same time, only two people officially work in the organization, one of which is the owner of the company. This means that his salary is not included in the standard base of assessments, taking into account social insurance in a situation of incapacity for work. In this case, most questions may arise on filling out the title page and sections 1 and 2. Let's take a closer look.

Title page

Here you must enter the full name of the registered organization, as well as the personal data of its owner. In addition, the TIN and KPP of the enterprise fit in. It is also necessary to fill in the reporting period code. If we are talking about the third quarter, then you must enter "33".

In addition, the title page must contain information about the tax authority itself, to which the papers will be sent.

The contact phone number of the organization, OKVED2 and the volume of the document (in pages) fit below. It is also necessary to indicate who filled out and submitted the document: the payer himself or his official representative. In the first case, enter the code "1", in the second - "2".

The date of filling out the document and the signature of the authorized person are put at the bottom of the title page.

How to complete section 1 of the premium calculation

This part contains the basic data of the payer. Here it is necessary to enter the correct BCC, and these data should differ depending on the type of contribution. The amounts must be calculated for each month separately. At the same time, there will also be a division into social, pension and medical insurance. If any additional type of insurance premium is expected, then it is also indicated as a separate item.

Also, speaking of how to fill out the calculation of insurance premiums, many are faced with the fact that it is almost impossible to completely place Section 1 on one sheet, especially when it comes to a large organization that involves making many payments. Therefore, the information is divided into several parts, each of which must be signed by the applicant. Also, do not forget to put dates at the bottom of the sheets.

In addition, many people have difficulties with how Appendix 1 is filled out. It is necessary to enter separately the accrual of contributions for medical and pension insurance. This indicates the number of employees for each individual month.

Appendix 2 for calculating insurance premiums is filled in the same way. This should not be difficult.

Next, it is worth considering Appendix 2, which deals with insurance premiums due to pregnancy or temporary disability of an employee. Here are the estimates for the reporting period. In this case, you need to specify the type of payment, it can be credit or direct.

Fill out section 3

These fields indicate the personal data of an individual employee (full name, date of birth, SNILS and TIN data) who received certain payments or remuneration during the reporting period, which are also taxed. At the same time, for each employee, you need to fill out a separate sheet and assign him a number. It is also necessary to enter the date and sign.

This is the basic information you need to know in order to figure out how to complete section 3 of the premium calculation. The remaining points should not raise questions.

Errors and pen alties

Before filling out the calculation of insurance premiums for six months or a year, it is worth considering the punitive measures provided for non-compliance with all stages of the procedure. If the information was provided to the tax service late, then in this case a fine of 200 rubles is provided for the non-submission of the form. However, do not rejoice ahead of time, the sanctions do not end there.

If the insured does not submit the annual report, you will have to fork out for each month of delay. In this case, the overpayment will be 5% of all insurance premiums. However, this is not the limit. The Tax Code also provides for a maximum fine of 30% of insurance premiums. In this case, the fine cannot be less than 1 thousand rubles. But, this is about finance. It is also terrible that operations on the settlement accounts of the owner of the organization can be frozen for an indefinite period.

Refined calculation

If the policyholdermade a mistake or made a correction to the document, this may confuse the tax officer. In this case, as a rule, it is required to provide an updated calculation. According to this document, the weaver must re-fill out the documents, but only in this case, only those points in which blots were made should be entered.

If the errors are recognized as serious, then in this case the documents are "rejected". This means that for the tax authority everything will look as if the insured did not provide the necessary documents at all. However, as a rule, if errors are detected, the applicant is given 5 additional days. During this time, he must clarify and provide additional documents, if any. If the owner of the organization or his authorized representative does not meet the deadline, then this may entail additional problems and fines. Therefore, it is better to do everything in a timely manner and not provide only real data.