Salary reporting for the 3rd quarter (9 months) of 2020

What you need to know about salary reporting

First, the reporting period for which you will submit salary information for your employees. The tax office requires annual reporting regarding deductions. The accountant fills out a special form 2-NDFL or 3-NDFL.

Secondly, it is necessary to accurately enter data into the salary reporting form and monitor changes in the Legislation of the Russian Federation. In order to avoid fines and reprimands from the tax service, it is necessary to carefully consider the new regulations and immediately adjust the reporting documents.

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Setting up a Universal Report

The universal report in the program is located in the Reports - Standard reports - Universal report section.

Filling out the report header

In the header of the report please indicate:

• Period —the period for compiling the report;
• Accumulation register - type of data source;
• Salary payable - the name of the register in which data on the payment of salaries by NU is stored;
• Balances and turnover - data from the Salaries payable .

Setting up the report

Open the report settings using the Settings . Select View - Advanced .

For the report Salary payment at NU, fill in the following tabs:

• Selections;
• Fields and sorting;
• Structure.

Tackles tab

On the Screenings Add Screening button to specify:

• Field - Organization , Condition - Equal , Value - not filled.

Click the Show and select the Show In report header .

Qualifications tab looks like this:

Fields and sorting tab

On the Fields and sorting in the Fields , using the up and down arrows, arrange the data in the order shown in the figure, and for a more compact report form, leave the checkboxes only on the following indicators:

• Employee;
• Beginning balance (Horizontal) : Amount to be paid ;

In the Sort Add button to specify the order in which data will be sorted in the report:

• Employee - Ascending .

Structure tab

The original report structure contains a default setting. To build your own report structure, remove the default setting by clicking the Delete .

Click the Add to set the fields to be grouped, as shown in the figure.

Reporting on personal income tax to the Federal Tax Service

When submitting one or another salary report, you must have all the information about the deadlines for its submission, as well as about the features in the certificate.

A sign is a conditional code that allows fiscal authorities to find out all the necessary information about amounts, the number of payers and other important indicators, for example, debt. Speaking about the reporting that is submitted to the Federal Tax Service, it makes sense to focus on the fact that it must be submitted before April 1 with sign 1, and no later than March 1 with sign 2.

The characteristics are indicated at the top of the certificate, in a special column. One is the code of the person from whose salary deductions are made, and two is the taxpayer code.

Calculation according to form 6-NDFL

Calculation using Form 6-NDFL has been relevant since the beginning of 2020. It must be submitted to all organizations that have hired employees. Completing salary reporting in this form does not eliminate the need to fill out 2-NDFL, in contrast to which, 6-NDFL applies to the entire organization as a whole. This type of document is also submitted to your Federal Tax Service. Please note that a new form has been approved since 2020, a sample of which can be downloaded from the official websites.

The calculation must be submitted four times a year, and the data must be presented in an accrual form:

Reporting on insurance premiums to the Federal Tax Service

Reporting on insurance premiums is provided for all employers whose organizations employ employees. KND 1151111 is a new form that is approved for reporting. The form must record information about the individual himself, as well as information about the payer of the contribution, his obligations and personalized information about officially insured persons.

Data on accrued contributions and amounts paid must be reflected in the DAM on an accrual basis. In this case, the report is required to be submitted after every 3 months on the 30th day.

Deadlines for submitting calculations for insurance premiums in 2019:

Features of the design of form 6-NDFL

A report on Form 6-NDFL must be submitted to the tax authority every quarter. The declaration in question is formed, in contrast to 2-NDFL, for all employees at once. The form of this form is standard and is fixed by Decree of the Federal Tax Service of the Russian Federation No. ММВ/7/11/ [email protected] dated 10/14/2015.

The main nuance of drawing up 6-NDFL is the fact that the first section of these reports must be filled out with an accrual total based on information from the beginning of the year, and the second section already reflects information for the last quarter.

If an organization begins to carry out a procedure in one quarter and ends in another, then information about a specific procedure should be reflected in the period in which it was completed. The end date of the transaction is the date of personal income tax payment.

The form must be submitted to the fiscal structure no later than the last day of the month following the reporting period for which 6-NDFL was compiled. If the reporting filing date falls on a non-working day, the papers should be sent to the Federal Tax Service of the Russian Federation on the next working day.

As for the annual report in Form 6-NDFL, it must be submitted no later than April 1 following the reporting period.

For violation of the deadline for submitting Form 6-NDFL, the employer is subject to administrative liability in the amount of 1000 rubles. for each month of delay. Moreover, after 10 days of absence of a document, fiscal officials have the right to temporarily stop procedures with the company’s current account.

Reporting on the number of employees

The average headcount is an indicator that is familiar to entrepreneurs and owners of enterprises that employ hired workers. If you are an individual entrepreneur and you do not have employees with an employment or agency agreement, reporting will not be required.

Taxpayers with 100 employees or fewer can choose between electronic and paper filing.

In addition, the number affects the right to apply special tax regimes. For example, for simplification, the average number cannot exceed 100 people, and for PSN - 15 people.

The number must be reported annually, including when it does not change compared to the previous year.

The fine for violating the deadline for submitting the SCR is 200 rubles. They may also additionally fine the chief accountant or the head of the organization in the amount of 300 to 500 rubles. There is no penalty for providing incorrect information.

Reporting to the Pension Fund of the Russian Federation

At the end of each reporting period, all policyholders must report to the Pension Fund on contributions to compulsory health and pension insurance, calculated from payments to employees.

The report is submitted in form RSV-1.

You must submit the RSV-1 PFR form:

• organizations, including foreign ones, operating in Russia, and their separate divisions;
• individual entrepreneurs;
• lawyers, private detectives, private notaries.

This report should be submitted in relation to payments to persons for whom the organization is the insured. These are employees who are paid remuneration within the framework of labor relations under an employment contract, as well as citizens performing work or services under civil law contracts. For payments in their favor, the employer charges and transfers insurance premiums to the Pension Fund. The report is submitted regardless of the actual activity.

Finished works on a similar topic

• Coursework Reporting on labor and its payment 470 rub.
• Abstract Reporting on labor and its payment 250 rub.
• Test work Reporting on labor and its payment 190 rubles.

Get completed work or advice from a specialist on your educational project Find out the cost
Entrepreneurs, lawyers, detectives, notaries who do not make payments from which insurance premiums are calculated do not have to submit the “RSV-1 Pension Fund”.

The calculation according to the form “RSV-1 PFR” is submitted within the established time frame:

• on paper – no later than the fifteenth day of the calendar month, the second day of the reporting period;
• in electronic form - no later than the twentieth day of the calendar month, the second after the reporting period.

The reporting periods for insurance premiums are the first quarter, first half of the year, 9 months, and a year. Liquidated enterprises submit payments according to the specified form in a special order.

Submitting the RSV-1 PFR form within an unspecified time frame or distorting personalized accounting data are violations of the law and for each of them fines are applied to policyholders.

If the policyholder does not submit the payment within the prescribed period, the fine is equal to 5 percent of the amount of contributions accrued for payment for the last 3 months of the reporting period. The specified amount must be paid for each month of delay, from the day set for submitting the calculation. In this case, the total amount of the accrued fine for the period of delay in submitting reports cannot be less than one thousand rubles and more than 30% of the amount of contributions accrued for payment.

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Note 1

Employees of the territorial divisions of the Pension Fund of Russia learn about the untimely submission of the report by the employer during a desk audit and draw up a report.

For the inclusion of unreliable or incomplete information in the RSV-1 Pension Fund calculation, liability is provided in the form of a fine in the amount of 5% of the amount of pension contributions that are accrued for payment.

Salary reporting to the Federal Tax Service

Salary reporting is submitted taking into account the new form approved in 2020. You can download it from official sources. In order to avoid fines, pay attention to the deadlines for submitting this documentation.

Generating a report

In the report header, indicate the organization for which the report will be generated.

By clicking the Generate , the report will be built according to the form specified by the settings.

The report shows that in August 2020 Kuznetsova A.V. less was paid out than accrued. The employee's debt will be transferred to September 2020: when generating the statement, we will get the following result:

If the result obtained is a mistake, and there is no debt for the employee Kuznetsova A.V. no, then perhaps this is the result of manual adjustment of salary data or opening balances.

In this case, you will have to create an entry in the Salary payable for the month , which shows the error.

To avoid having to configure the report from the beginning each time, BukhExpert8 advises saving the report settings in 1C by clicking the Save report option .

After entering the name of the setting, for example, Payment of salaries to NU, we will not have to set up the report again each time. Select settings button to access the saved setting.

Settings can be downloaded or sent by mail. More details:

• How to send settings by email
• How to upload and download settings

Salary reporting to the Pension Fund of Russia

Salary reporting to the Pension Fund of the Russian Federation is submitted in two forms. The SZV-M form requires the submission of documentation by the 15th day of the month following the reporting month. It is filled out every month for those employees who are employed by the company on the basis of an employment or civil contract. If the company has more than 25 employees, the form must be filled out electronically. Completing salary reporting can be done quickly and without wasting time - for this you can use online services or the help of a specialist from an outsourcing company.

The SZV-STAZH form is submitted by the specialist before March 1 of the year following the reporting year. It is important to know that the form is submitted even if no payments have been made.

These reports are mandatory due to the fact that thanks to them, the fund monitors the work of pensioners (and limits indexation) and learns all the information about the length of service of the insured persons. It is on the basis of these data that the pension will be formed.

Reports to the Pension Fund must be submitted within the following deadlines:

Calculation of insurance premiums for the 3rd quarter: where to submit

Another salary reporting submitted to the Federal Tax Service is the unified calculation of insurance premiums (ERSV). Previously, it was accepted by the Pension Fund, but since 2020, control over social insurance contributions has passed to the tax authorities. Chapter 34 of the Tax Code of the Russian Federation began to regulate the calculation and payment of contributions for pension and health insurance, as well as insurance against temporary disability and in connection with maternity.

The report form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. It must be completed for the 3rd quarter and submitted to the tax authorities by October 30, 2020.

The full composition of the report is quite voluminous - this is the title page, the sheet “Information about an individual who is not an individual entrepreneur,” section 1, 10 appendices to section 1, section 2, appendix to section 2 and section 3. However, many appendices and sections are filled out only if there is the necessary data for this.

The calculation contains data on accrued contributions:

• on OPS;
• Compulsory medical insurance;
• VNiM.

This calculation does not include information on contributions for insurance against accidents at work and occupational diseases (NS and PE). Why? We'll talk about this in the next section.

Is it necessary to submit a zero RSV if the individual entrepreneur does not have employees? Let’s look into this forum topic

Salary reporting to the Social Insurance Fund

In 2020, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2020, the first quarter, half a year and nine months. Salary reporting to the Social Insurance Fund is provided electronically or in paper form .

Reporting to the Social Insurance Fund in 209: what's new?

Since January 1, 2020, the 4-FSS report has not changed in any way (when compared with the 2020 version of the form). Therefore, we can say with confidence that in 2020 the “old” form 4-FSS is used. The procedure for filling it out is prescribed in the Order of the Social Insurance Fund dated September 26, 2016 No. 381 and as amended by the Order dated June 7, 2017 No. 275. The only thing is that in the new form, entrepreneurs need to indicate the code only according to the OKVED2 classifier. The level of insurance premiums in 2020 remains the same - 30%, but benefits are canceled from 01/01/19.

What personal income tax reports are submitted to the tax authorities for the 3rd quarter?

First of all, tax authorities control taxes and, accordingly, personal income tax reporting.

Salary reporting includes 6-NDFL calculations and 2-NDFL certificates. Since certificates are submitted only at the end of the year, we will dwell in more detail on the calculation of 6-NDFL - it is this that must be handed over to the tax authorities at the end of the 3rd quarter.

The calculation is submitted on a form approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 (as amended by the order of the same department dated January 17, 2018 No. ММВ-7-11 / [email protected] ). The last date for submission is October 31, 2019.

All necessary information regarding the submission of this form for the 3rd quarter is provided here.

There are two sections in the calculation. The first contains general information about accrued/paid income in favor of individuals for 9 months of the current year, calculated taxes, deductions, etc. The second section, broken down by date, provides information for the 3rd quarter on the payment of wages or other income, withholding personal income tax from them , as well as the timing of tax transfer to the budget.

You can submit the report either on paper or electronically. But only those tax agents whose average number of employees is no more than 25 people have the right to choose. If this indicator is exceeded, the calculation can only be transmitted electronically via TKS.

Salary reporting to Rosstat

Forms are submitted to Rosstat, which must be completed by certain dates established by the Legislation of the Russian Federation. P-4 - every month, no later than the 15th day of the next month, P-4 (NZ) - every quarter, no later than the 8th day of the month following the reporting month. 1-T (professional) - until November 28, 1-T (working conditions), 1-T - no later than January 20 of the year that follows the reporting period (year). 3-F is submitted every month before the 2nd day of the month following the reporting period.

Rosstat has updated reporting forms for labor and wages (order No. 404 dated July 15, 2019). The following reports have been changed:

• P-4 “Information on the number and wages of employees”;
• P-4 (NZ) “Information on underemployment and movement of workers”;
• 57-T “Information on wages of employees by profession and position”;
• 1-T “Information on the number and wages of employees”;
• 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
• 3-F “Information on overdue wages”;
• 1-Z “Labor Force Sample Survey Questionnaire”;
• 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”, etc.

All forms will begin to apply in 2020. The exception is form 57-T. It will need to be submitted on a new form by November 29, 2019. Let us remind you that this report is submitted every two years as of October 1. Employers included in the Rosstat sample must submit it.

Do you have any questions about completing salary reporting? Contact us in any convenient way.

General information about salary reporting in 2020

Salary reporting in 2020 should not change compared to 2020. Thus, the employer is obliged to pay subordinates a certain monetary remuneration for the work performed by the subjects. In particular, salary reporting should be provided to the following structures:

1. Employees. It is understood that on the basis of Art. 136 of the Labor Code of the Russian Federation, the employer must provide employees with written notice of all procedures carried out with their earnings. This notice is generated at the end of the month and must be provided to all personnel without exception.
2. To the fiscal service. In particular, the company must send information to this structure about accrued income tax, as well as about insurance deductions made from personnel earnings.
3. FSS RF. It is necessary to send reports to this service, which contain information about deductions from workers’ earnings for insurance against illnesses accompanying professional activities, as well as against accidents at the enterprise.
4. Statistical authority. It is assumed that information about the average income of employees in a particular company must be sent to the specified structure.

All designated reports are mandatory for submission to the relevant structures.

Salary reporting has undergone changes in 2020. The list of persons receiving reports remains the same, but some forms of information submission have changed. We will talk about this in our article.

Salary reports and statistical reporting in 2016–2017

The employer is obliged to pay the employee for work, having previously transferred the deductions established by law. To eliminate accidental or intentional errors in the course of calculating and making payments from an employee’s income, as well as to generate statistical reporting, the employer reports on transactions made with wages to the following persons and organizations:

1. Employees, because on the basis of Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to notify the worker in writing about all operations performed to determine the final amount of income. A specific form of notification has not been established, so each employer establishes its own method, focusing on the current remuneration system and agreement with employees.
2. Tax authorities, providing them with information:
   on the amount of personal income tax (NDFL);
3. deductions for pension, medical and social (in cases of maternity and temporary disability) insurance.
4. Social Insurance Fund (SIF) regarding transfers from employees' salaries for insurance against occupational diseases or accidents.
5. Rosstat in order to generate federal and regional statistics on average wages.

Moreover, in each of the listed cases, the salary report in 2016-2017 (as before) has its own characteristics.

Submission of data on labor and insurance contributions to the tax authorities

Since 2020, amendments to the Tax Code of the Russian Federation introduced by the relevant law (dated 07/03/2016 No. 243-FZ) have come into force. According to these changes, tax authorities supervise the transfer of insurance contributions for pension, medical and social insurance of workers, while the amounts of transfers continue to be sent to the corresponding extra-budgetary funds. In accordance with the requirements of Art. 431 of the Tax Code of the Russian Federation, employers send a completed report on insurance premiums to the territorial body of the Federal Tax Service at the location of the employing organization or its divisions, and the place of residence of the individual’s employer. Data is provided for the past calendar month until the 30th of the next month. The report to the tax authorities is drawn up in a unified form according to KND 1151111, approved. by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected] The form reflects the following information:

1. on expenses for pension, social (in case of maternity or temporary disability) and medical insurance;
2. the presence of conditions under which the amount of contributions is reduced;
3. personalized data of the insured worker.

If the employer discovers inaccuracies, errors or failure to enter the necessary information in the already submitted form, then, in accordance with Art. 81 of the Tax Code of the Russian Federation, the updated form is filled out and submitted. The consequences of making misrepresentations vary depending on how soon the employer corrects the errors. Thus, if the document is resubmitted before the end of the reporting period, penalties will not be applied to the employer.

Submission of 3-NDFL

The employer annually reports the income of its employees to the tax service by filing a tax return. As stated in Art. 230 of the Tax Code, he personally keeps records of income, deductions and taxes from employees’ salaries for the reporting year. Register forms to reflect such information are developed by the employer independently. After the end of the tax period, the tax agent, based on the collected information, fills out form 3-NDFL, approved. by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/ [email protected] Completed act, in accordance with Art. 229 of the Tax Code of Russia, the employer submits it to the tax authority at the place of registration before April 30 of the year following the reporting year. The unified form consists of a number of sheets, of which not all are usually filled out. Mandatory completion, in accordance with the instructions in clause 2.1 of the filling procedure, approved. by order No. ММВ-7-11/ [email protected] , only sections 1–2 of the title page of the document are subject to. The remaining sheets are filled out if necessary.

Where is the 4-FSS form submitted and what does it contain?

The employer, as directed by Art. 24 of the Law “On Mandatory Social Insurance...” dated July 24, 1998 No. 125-FZ reports quarterly to the territorial body of the Social Insurance Fund regarding insurance premiums paid to compensate for possible occupational diseases and accidents. Reports are filed at different times depending on the filing deadline. The paper report must be submitted by the 20th of the new quarter; when submitting the report electronically, the deadline is extended by 5 days. Since 2020, reports are submitted in form 4-FSS, approved. by order of the FSS dated September 26, 2016 No. 381. The document must reflect:

1. general information (in accordance with the title page);
2. calculation of the base for calculating contributions;
3. calculations for compulsory social insurance;
4. information on special assessments of workplaces and medical examinations of workers.

Other sheets of the report are filled out if necessary.

Statistical reporting

Labor reporting is also submitted by the employer to the territorial bodies of Rosstat. This obligation appeared recently, in 2020, with the adoption of the Decree of the Government of the Russian Federation “On the organization of federal statistical observations” dated July 11, 2015 No. 698. At the same time, the reporting forms have already changed. As of 2020, Form 1-T is in force, approved. by Rosstat order “On approval of statistical tools...” dated 08/02/2016 No. 379. It includes information on the number and salary of employees, which must be transferred to the territorial body of Rosstat before January 20 of the year following the reporting period. Note: even if the employing organization is in bankruptcy proceedings at the stage of bankruptcy proceedings, this does not exempt it from filing 1-T (clause 3 of the instructions for filling out the form, approved by Order No. 379). As you can see, the employer reports on the salary paid to the employee not only to the worker, but also to government agencies. And if reports for employees are drawn up in free form, then government bodies accept only reports drawn up according to unified forms 3-NDFL, 1-T, 4-FSS and the form according to KND 1151111.