Who submits the DAM for the 1st quarter of 2020
Calculation of insurance premiums has been introduced since 2020. It replaced several forms that were canceled after the transfer of insurance premiums to the tax authorities: RSV-1, RSV-2, RSV-3 and partially 4-FSS.
Employers making payments must submit the DAM for the 1st quarter of 2020:
- employees working under employment contracts (regardless of its validity period);
- persons with whom GPC agreements have been concluded;
- authors of works under copyright contracts;
- “physicists” under agreements on the alienation of the exclusive right to certain results of intellectual activity, publishing license agreements, license agreements on granting the right to use the results of intellectual activity.
The following employers submit RSV:
- organizations;
- separate sections of Russian organizations that independently pay income to their employees and pay contributions to the budget from it;
- separate units of foreign organizations operating in Russia;
- IP;
- heads of peasant farms;
- an individual without individual entrepreneur status.
Zero RSV is given by:
- the only founders who also serve as CEOs;
- organizations or individual entrepreneurs if they had no activities and no payments to employees during the reporting period;
- heads of peasant farms in the absence of employees and activities.
Individual entrepreneurs, lawyers, private notaries who do not have employees do not submit insurance premium calculations.
