Calculation of insurance premiums for the 4th quarter of 2020: due date

Some nuances of filling out the RSV

According to the DAM report in 2020, the deadlines must be observed by legal entities and individual entrepreneurs who transfer contributions from rewards issued to individuals:

• to employees - in the form of monetary and non-monetary payments within the framework of labor relations;
• to performers under GP agreements – in the form of remuneration;
• owners of exclusive rights - in the form of license payments or fees for the purchase of exclusive rights, etc.

The calculation is prepared by all insurers, as well as individuals who do not have individual entrepreneur status, but make payments to citizens - a separate sheet in the calculation form is provided for them. The heads of peasant farms submit the DAM to the Federal Tax Service once at the end of the year. The remaining policyholders report 4 times a year - based on the results of the 1st quarter, half a year, 9 months and the reporting year.

About where and in what case to submit a “clarification” for the Calculation of insurance premiums, read on the page “Calculation of insurance premiums”.

Deciding which tax office to submit the DAM 2017 report to is quite simple:

• Individual entrepreneurs and other individuals - at the place of registration;
• legal entity - by location;
• companies with separate divisions in the Russian Federation (including the largest taxpayers) - at the location of the legal entity itself and at the location of the separate division empowered to charge payments to individuals (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11 / [email protected] ) . That is two reports. However, if the division does not make payments to citizens, then only one report is submitted - at the location of the parent organization;
• Russian companies with separate divisions abroad - centrally at the location of the parent organization.

Insurance premiums accrued for payments to individuals must be reported at the end of each quarter. For these purposes, a calculation is formed, approved by Order of the Federal Tax Service of Russia dated October 10, 2020 No. ММВ-7-11/551. The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation).

All policyholders submit calculations of insurance premiums to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP);
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

It is important to say that if an organization or individual entrepreneur does not conduct any activities and does not pay salaries, and the only employee is the director, then it is also necessary to report and submit to the Federal Tax Service the calculation of insurance premiums for the 4th quarter of 2020. In such conditions, you need to submit a zero calculation. Otherwise, a fine is possible.

Annual calculation for the founding director

If the organization has at least one employee (for example, the general director is the only founder), then the calculation of insurance premiums for the 4th quarter of 2020 must be submitted. It’s just that accruals in favor of individuals in annual calculations for 2020 will be zero.

The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation). This form includes:

• title page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• appendix 1 to section 1;
• appendix 2 to section 1;
• appendix 3 to section 1;
• appendix 4 to section 1;
• appendix 5 to section 1;
• appendix 6 to section 1;
• appendix 7 to section 1;
• appendix 8 to section 1;
• appendix 9 to section 1;
• appendix 10 to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• appendix 1 to section 2;
• Section 3 “Personalized information about insured persons.”

However, the Federal Tax Service wants to introduce a new form of calculation for insurance premiums from 2020. For these purposes, a draft order has been created containing a form for calculating insurance premiums, as well as clarifying the format and procedure for filling out the calculation.

Among the changes made to the calculation form, in particular:

• in the sheet “Information about an individual who is not an individual entrepreneur” there are no fields to indicate the place of residence in the Russian Federation;
• in some annexes (subsections), the procedure for breaking down indicators by month in the billing period is clarified;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance...” has been adjusted, including fields for indicating the payer’s tariff code (field 001) and the number of individuals from whose payments contributions are calculated (field 015), fields 051 – 054 have been excluded;
• The application for providing information on the application of the reduced tariff established for the period until 2020 has been excluded.

At the time of preparation of this material, the new form for calculating insurance premiums had not yet been approved. But as soon as this happens, the material will be corrected.

All policyholders must submit calculations of insurance premiums for 9 months of 2020 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2020) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2020.

Most policyholders will fill out insurance premium calculations for the 9th quarter of 2020 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected] The following table describes which sections must be filled out in certain cases.

If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.

In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the taxable object, reduced by the amounts exempt from contributions.

Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation.

This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/ [email protected] ). The rules are:

1. Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
2. Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).

These indicators must match.

Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes “01”, “02”, “03”. Appendix 1 to Section 1 of the calculation is filled out by them in one copy.

The fields “Last name”, “First name”, “Citizenship (country code)” must be filled in. In this case, certain rules are established (Table 3).

Filling out RSV-1 for the 4th quarter of 2020: examples and samples

This article provides a specific example of filling out the annual calculation of RSV-1 for 2020.

When is the annual payment due? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2020?

Where to submit reports: to the Pension Fund and the Federal Tax Service?

You can find answers to these and other questions in this article, as well as the completed calculation. All policyholders are required to report in form RSV-1 for the 4th quarter of 2020:

1. organizations and their separate divisions;
2. lawyers, private detectives, private notaries.
3. individual entrepreneurs;

At the same time, it is necessary for policyholders to generate RSV-1 for the 4th quarter of 2020 if they have insured persons, namely:

1. director is the sole founder;
2. individuals - performers under civil contracts (for example, contract agreements).
3. employees under employment contracts;

If there was no activity, organizations need to report in form RSV-1 for the 4th quarter of 2020, regardless of the fact of doing business from January to December 2020. It also does not matter whether there were actual wages or other payments to employees during this period.

Indeed, despite this, in relation to employees, the organization is still the insurer of pension and health insurance. If you are in a similar situation, we can recommend paying attention to the article “”.

Let's talk separately about individual entrepreneurs.

If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments or remuneration to individuals for the period from January to December 2020, then submitting RSV-1 for 2020 is not required, since in such a situation the individual entrepreneur is not recognized as an “insurer.”

If an individual entrepreneur does not have employees, then he pays contributions only “for himself.” And you are not required to submit any reports to the funds.

beauty-x.us.com Beauty.

From January 1, 2020, the RSV-1 form, approved by Resolution of the Pension Fund of the Russian Federation Board dated January 16, 2014 No. 2p, was cancelled. Instead, there is a new form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

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What form should I use to submit the calculation: new or old?

Starting from 2020, the administration of insurance premiums passed to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about length of service is still transferred to the Pension Fund of the Russian Federation with the form SZV-STAZH).

Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.

Policyholders with an average number of insured persons over the past year of 25 people or more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.

From 2020, policyholders must submit a unified calculation of insurance premiums (USC) to the tax authorities (and not to the Pension Fund). The form for calculating insurance premiums, used since 2020, was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. See “A new form for calculating insurance premiums has been registered since 2020.”

Current form for calculating insurance premiums for the 3rd quarter of 2020.

The inspectorate accepts a unified calculation of insurance premiums for the 3rd quarter of 2020 using the form from the order dated 10.10.16 No. ММВ-7-11/ [email protected] This form is valid from the reporting for the 1st quarter of 2020. It is shown in the window below.
Prepare ERSV

The form for calculating insurance premiums, which is also used in 2018, was approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11 / [email protected] and has not changed since then.

Calculations in PDF format can be found here.

The procedure for filling out the Calculation of Insurance Premiums is given in Appendix No. 2 to the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected]

We showed how to fill out the Calculation in 2020 using a conditional example in this consultation.

Calculation of insurance premiums: reporting deadlines

Employers must submit a single calculation for insurance premiums no later than the 30th day of the month following the billing/reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). For the first time, these reports are submitted based on the results of the first quarter of 2020.

Calculation of insurance premiums for 2020 must be submitted already in 2020 - no later than 01/30/2018.

To the Pension Fund of the Russian Federation, employers last reported on insurance premiums at the beginning of 2020, submitting RSV-1 for 2020 in February (no later than February 15 - on paper, no later than February 20 - in electronic form). In 2020, you no longer need to submit any reports on insurance premiums to the Pension Fund.

However, do not forget about other reporting that employers are required to submit to the Pension Fund. So, in 2020, they must submit monthly information about insured persons (SZV-M). A separate article is devoted to the deadlines for submitting SZV-M.

This article will discuss the new procedure for presenting the calculation of insurance premiums as mandatory reporting for legal entities, as well as the new reporting deadlines from 2020.

Until 2020, legal entities were required to submit to the Pension Fund office the calculation of insurance premiums in the RSV-1 form quarterly by the 15th of the next month, if the form was submitted in paper form, and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.

Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.

Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.

Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.

Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).

It is important that from the beginning of 2020 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated October 10, 2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.

The form will be considered not submitted if in the reporting to the Pension Fund:

• for each employee, pension contributions will not coincide with the total amount of contributions;
• Incorrect information about the insured persons was entered.

The new form has three important sections and a title page. For each section, in turn, appendices can be compiled. The following are required to be filled out:

• title page;
• Section 1 - data on accrued insurance premiums is entered;
• subsection 1, appendix 1 – procedure for calculating contributions;
• subsection 1.2, appendix 1 – calculation of contributions to compulsory medical insurance;
• Section 1, Appendix 2 – calculation of contributions to the Social Insurance Fund due to temporary disability and maternity leave;
• section 2 - data on contributions from peasants and farms;
• Section 3 – personalized accounting for each employee.

Current as of: March 6, 2020

Organizations and individuals (including individual entrepreneurs) that make payments and other remuneration to individuals must submit a calculation of insurance premiums (clause 7 of article 431 of the Tax Code of the Russian Federation). We will tell you about the form of the Calculation and the timing of its submission in 2020 in our consultation.

The form for calculating insurance premiums, which is also used in 2018, was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ and has not changed since then.

The calculation of insurance premiums in 2020 must be submitted 4 times, linking its submission with the completion of each quarter. And the first on this list is the report generated at the end of the 4th quarter of 2020. Let's consider the nuances that are significant for its preparation and presentation.

What is insurance premium calculation?

Rules for drawing up and submitting the DAM in 2020

Deadline for filing RSV-2018 for the 4th quarter of 2020

The procedure and timing for submitting reports on insured persons to the Federal Tax Service, the Social Insurance Fund and the Pension Fund of Russia in 2020 will be discussed in our article.

From 01/01/2017, employers submit calculations for insurance premiums at the place of registration with the tax authorities. The deadline for submitting the calculation is one day later than the 30th day of the month following the reporting period, which are 1st quarter, half-year, 9 months, year (clause 7 of Article 431 of the Tax Code of the Russian Federation). In 2020, it will be necessary to submit calculations for insurance premiums (taking into account the rule on postponing reporting dates if the deadline coincides with a weekend or a non-working holiday) within the following deadlines:

• May 3, 2020 (reporting deadline postponed due to weekends) - for the first quarter of 2020;
• July 30, 2020 - for the first half of 2020;
• October 30, 2020 - for 9 months of 2020;
• January 30, 2020 - for 2020.

The obligation to submit monthly information about insured persons (SZV-M) to the Pension Fund remains. The form must be submitted no later than the 15th day of the month following the reporting month (clause 2.3 of Article 11 of the Federal Law on Personalized Accounting No. 27-FZ). Thus, the SZV-M form will need to be submitted no later than:

• January 16, 2020 for December 2020;
• February 15 for January 2020;
• March 15 for February 2020;
• April 16 (since April 15 is a Sunday) for March 2018;
• May 15 for April 2020;
• June 15 for May 2020;
• July 16 (July 15 - Sunday) for June 2020;
• August 15 for July 2020;
• September 17 for August 2020;
• October 15 for September 2020;
• November 15 for October 2020;
• December 17 for November 2020.

And also, policyholders, in accordance with the amendments made to Article 11 of the Federal Law on Personalized Accounting No. 27-FZ, annually no later than March 1 of the year following the reporting year must submit to the Pension Fund information about the length of service for each insured person working for them. Policyholders will have to submit SZV-STAZH for the first time by 03/01/2018 for 2020.

You must submit Form 4-FSS to the Social Insurance Fund quarterly.

• April 20, 2020 (until April 25, 2018 in electronic form) - for the first quarter of 2020;
• July 20, 2020 (until July 25, 2018 in electronic form) - for the first half of 2020;
• October 22, 2020 (until October 25, 2018 in electronic form) - for 9 months of 2020;
• January 21, 2020 (until January 25, 2019 in electronic form) - for 2018.

After legislative control over the payment and reporting of insurance premiums was given to the Internal Revenue Service, the form and timing of filing changed significantly.

In particular, this affected the RSV-1 form, which was mandatory for all persons who have the status of individual insurers. Now, instead of it, a single calculation is filled out, which includes a large number of different reporting documentation at once.

Many people today do not know what the deadline for submitting the RSV-1 for 2020 is and how to correctly fill out the documents, taking into account the adjustments made.

A single calculation of insurance premiums, which is filled out in the form RSV-1, is mandatory for all policyholders, that is, any private entrepreneur or legal entity that operates with the help of hired employees. If for a full year the policyholder did not conduct any activity and was not involved in calculating remuneration for employees, this does not deprive him of the need to complete the RSV-1 calculation for 2020, and he will need to submit reports with zero indicators.

It is worth noting the fact that if a private entrepreneur did not hire employees during the reporting period and, accordingly, did not pay remuneration to individuals, they are not required to submit this report.

Annual reporting on calculated and accrued pension contributions must be submitted in the form that was approved by the Pension Fund back in 2020, issuing Resolution No. 2p, since no new forms were adopted during 2020.

Do not forget that the standard format of such reporting necessarily includes a title page, the first section and subsection 2.1. These sections are mandatory for filling out zero reporting, and in line 100 you will in any case need to indicate the indicators of line 150 of the calculation drawn up based on the results of 2020, while in all other lines it is enough to put dashes.

The remaining sections need to be completed only if the company paid any benefits to its employees and, accordingly, calculated insurance premiums from them.

All companies need to submit reports to the Pension Fund office located at their place of registration, while those individuals who conduct private practice will need to submit documentation at their place of residence.

Table on reporting deadlines for the 4th quarter of 2020

We have prepared tabular data on the submission of reports for the 4th quarter of 2016, taking into account all the nuances, because the deadlines and executors for all reports are different. Very soon 2020 will come to an end, the year was difficult and rich in innovations in legislation, even more reforms and innovations await us in the next 2020.

Many people, on the eve of the New Year holidays, begin to plan their vacation and prepare for the weekend. But the busiest time is approaching for accountants - the time of submitting annual reports. In addition to annual reporting, do not forget about the calculations of information for the 4th quarter of 2016.

Companies and individual entrepreneurs need to report to both extra-budgetary funds and tax authorities. We have prepared tabular data on the submission of reports for the 4th quarter of 2020, taking into account all the nuances, because the deadlines and executors for all reports are different. Please note that Bukhsoft helps you submit reports and declarations in an automated manner quickly and correctly.

Deadline for submitting reports Type of document Who submits Billing period for which reports are submitted How to fill out 01/20/2017 Individual entrepreneurs, organizations and companies managing the retail market From October 1 to December 31, 2020 (only for the 4th quarter) 01/25/2017 VAT return for the 4th quarter 2020 VAT payers (including tax agents) and persons specified in paragraph.

5 tbsp. 173 of the Tax Code of the Russian Federation From October 1 to December 31, 2020 (only for the 4th quarter) 03/28/2017 Income tax return for 2020 Organizations on the OSN From January 1 to December 31, 2020 (in the 4th quarter we report for the entire year) 03/30/2017 Declaration of property tax of organizations for 2020 Organizations that pay property tax From January 1 to December 31, 2020 (we report for the entire year in the 4th quarter) 04/03/2017 Form 6-NDFL for 2016 Tax agents for personal income tax (employers*) From January 1 to December 31, 2020 (in the 4th quarter we report for the entire year) * Employers - organizations, individual entrepreneurs and individuals, payers making payments and other remuneration to individuals.

Payment methods

This might also be useful:

• KBC for insurance premiums for 2020
• How to reduce the simplified tax system for insurance premiums?
• Individual entrepreneur insurance premiums for employees in 2020

• Insurance premiums for injuries in 2020
• Details for paying insurance premiums in 2020
• Insurance premiums for individual entrepreneurs “for themselves” in 2020

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First presentation of the new calculation

The Federal Tax Service of the Russian Federation, in its letter dated December 13, 2017 No. GD-4-11/25417, provided new control ratios for checking calculations of insurance premiums. It is clarified that Federal Law No. 335-FZ dated November 27, 2017 amended Article 431 of the Tax Code of the Russian Federation, which come into force on January 1, 2020. The amendments expand the list of grounds for the Federal Tax Service to recognize calculations for insurance premiums as unsubmitted.

So, in particular, the calculation is considered not submitted if the information for each individual:

• on the amount of payments and other remuneration,
• on the basis for calculating insurance contributions for compulsory pension insurance within the established limit,
• on the amount of insurance contributions for compulsory pension insurance, calculated on the basis of the base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum amount,
• on the basis for calculating insurance contributions for compulsory pension insurance at an additional rate,
• about the amount of insurance contributions for compulsory pension insurance at an additional rate for the reporting period or for each of the last three months of the reporting period contain errors, as well as if the amounts of the same indicators for all individuals do not correspond to the same indicators for the employer as a whole.

In addition, the calculation is considered unsubmitted if it contains inaccurate personal information identifying employees.

In this regard, from January 1, 2020, the Federal Tax Service introduces new control ratios for checking calculations of insurance premiums. For more information about this, see “Control ratios for the DAM from 2018.” The new control ratios will be applied by tax authorities when accepting payments for insurance premiums for the 4th quarter of 2017.

If you find an error, please highlight a piece of text and press Ctrl Enter.

For the first time, the calculation of contributions using the new form must be submitted to your Federal Tax Service based on the results of the first quarter of 2020. The unified calculation of insurance premiums (RSC), approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, does not apply to reporting for 2020 and earlier periods. Primary and updated calculations for 2020 and earlier should be submitted to the funds using the “previous” forms and formats. In particular, you need to report for 2020 using the RSV-1 form, and not a new calculation.

In what form should I submit the DAM for the periods of 2020?

The new DAM form has already been developed by employees of the Federal Tax Service of the Russian Federation and approved by Federal Tax Service Order No. ММВ-7-11/ [email protected] , 2019, which was officially published on October 8, 2020. The main change in the DAM form, which will affect all policyholders, is from section 1 The line “Amount of insurance premiums payable for the billing (reporting) period” has been removed. The amount of contributions will be indicated only for the last three months of the billing (reporting) period.

And two more changes concerning specific situations:

• the sheet with information about an individual who is not an individual entrepreneur was deleted;
• in Appendix 1, a line has been added for deducting expenses when calculating contributions from income under copyright contracts and other contracts (under clause 2 of Article 421 of the Tax Code of the Russian Federation).

We will begin submitting the new DAM form with reporting for the 1st quarter of 2020 . You can download it from the link at the end of the article.

To submit a calculation for the 4th quarter of 2020 by January 30, 2020, you must use the old document form; the procedure for filling out and the form of this form are available for download at the bottom of this page. This rule applies to both paper and electronic report formats.

Before sending the calculation to the Federal Tax Service, check the DAM form for the 4th quarter of 2020 with the 6-NDFL form for the same billing period. This procedure is observed by the Federal Tax Service during a desk audit. If there are discrepancies in the meanings of these forms, it will be necessary to provide explanations about the reasons for the discrepancies.

Deadlines for the DAM in 2019: table

According to the DAM, the deadline for submission in 2020, as usual, is no later than the 30th day of the month following the end of the reporting period. That is, contributions must be submitted four times a year - at the end of the 1st quarter, half-year, 9 months and the year as a whole.

It is important to remember that according to the DAM report in 2020, due dates are postponed according to the rules of the Tax Code if they fall on non-working days. In such cases, the deadline for reporting is shifted to a future working day.

Payment of contributions - deadlines

Despite the postponement of reporting deadlines for the DAM in 2020, employers must still transfer contributions to the budget by the 15th day of the month following the billing month. Resolution No. 409 specifically stipulates that the extension of the reporting period does not affect the procedure for transferring taxes and contributions to the budget. Conversely, a deferment in payment does not affect the deadline for submitting forms to the control inspection.

Companies that have suspended operations on days declared as non-working days pay insurance premiums for March on the first working day after the end of the self-isolation regime - May 12, 2020. Enterprises for which the non-working period does not apply pay insurance premiums as usual - within the deadlines established by the Tax Code of the Russian Federation.

Small and medium-sized enterprises included in the SME register as of March 1, 2020, and classified as industries affected by coronavirus, will be able to pay contributions even later (clause 1 of Resolution No. 409):

• for March-May 2020 – 6 months after the deadline established by the Tax Code of the Russian Federation;
• for June-July 2020 – in 4 months.

Moreover, payment is provided for in equal monthly installments in the amount of 1/12 of the accrued amount (in respect of which a deferment was granted), starting from the month following the month in which the extended payment deadline occurs. Payments must be made to the budget no later than the last day of the month.

Section 1 “Summary data on insurance premiums”

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for 9 months of 2020 must be filled out for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for 9 months of 2020 within the framework of labor relations and civil law contracts. Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2020 in calculations for 9 months. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

• in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
• in column 2, reflect (clause 12.3 of the Procedure for filling out the calculation): in lines 010 – 031 and 070 – the number of days for which the benefit was accrued at the expense of the Social Insurance Fund;
• in lines 060 – 062 – the number of monthly child care benefits. For example, if you paid benefits to one employee for all 9 months, enter the number 9 in line 060;
• in lines 040, 050 and 090 - the number of benefits.

An example of reflecting benefits. For 9 months of 2020 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (22,902.90 rub. 21,537.00 rub.).

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. See “Insurance premium rate codes in 2020: table with explanation.”

In the calculation for 9 months of 2020, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2020 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2020);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2017”);
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect: the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

Record the data in subsection 1.1 as follows: provide data from the beginning of 2020, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – amounts of payments: not subject to insurance contributions for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

• on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
• on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

What reports must be submitted to the Pension Fund?

Organizations and entrepreneurs, as well as other persons who make payments to employees, must calculate and pay insurance contributions to extra-budgetary funds of the Russian Federation: to the Pension Fund of the Russian Federation and the Social Insurance Fund.

More information about insurance premium payers is discussed in our material.

In addition to these persons, payers of insurance premiums can be individual entrepreneurs, notaries and lawyers who do not make payments in favor of individuals. In this case, contributions are calculated from payments due to the individual entrepreneurs themselves, notaries and lawyers (Article 5 and Article 16 of the Law “On Insurance Contributions” dated April 24, 2009 No. 212-FZ).

Let's consider which existing forms can be used to report to the Pension Fund. Currently, depending on the type of activity of the policyholder, the following reports can be sent to the Pension Fund:

• Form RSV-1. The Pension Fund of the Russian Federation requires its submission from all payers to verify the calculation of accrued amounts of insurance premiums for compulsory pension (hereinafter referred to as compulsory pension insurance) and health insurance (hereinafter referred to as compulsory medical insurance).
• RV-3 is a relatively new form of document, since the first period for its provision is 9 months of 2020. It is used only by certain groups of policyholders, namely those employers who employ flight crews or are involved in the coal industry. This document contains information about additional contributions that are payable to employees in these areas.
• SZV-M will be used from April 2020 as a new form, which is a monthly report containing identification data about all employees of the employer.

For more information about the information that should be entered in this form, read the material “From April 1, 2020, an additional monthly report will be introduced to the Pension Fund of Russia.” In the above article you can also find what liability is provided for failure to submit this document.

In addition to these forms, policyholders send other documents to the Pension Fund, including:

• ADF-1 - submitted to the Pension Fund for new employees who do not have SNILS;
• ADF-2 - submitted to the fund if there have been changes to the employee’s details.
• ADF-3 is also an important form of informing the Pension Fund.

And what is reflected in this document can be read in the material “How to keep personalized records in 2014–2015?”

What is the RSV-1 form, explanation

Form RSV 1 (stands for calculation of insurance premiums) was approved by Resolution of the Board of the Pension Fund of the Russian Federation on January 16, 2014 No. 2p. The resolution also regulates the procedure and principles for its preparation. The report is essentially a calculation of accrued and paid contributions for compulsory pension insurance and health insurance. All insurance premium payers are required to prepare this report, regardless of whether they carried out business activities in the reporting period or not. The report consists of a title page and 6 sections. However, not everyone needs to fill out all sections, but only if the relevant indicators are available. Only the title page and sections 1, 2.1 and 6 are required.

RSV-1 is essentially a form that combines 2 types of reporting. It displays personalized accounting information for each insured person. This report is a single document that reflects information on the calculation base, calculation and payment of contributions for compulsory insurance.

The report is required to be submitted by all enterprises, organizations and their branches, separate divisions (having a separate balance sheet and current account) from the moment of creation. Individuals who are individual entrepreneurs, lawyers, private notaries and detectives must report when hiring employees. If an entrepreneur does not have employees and is not registered with the Pension Fund as an insurer, he does not need to submit a RSV 1 report.