From January 1, 2019, the Vladimir region joined the regions participating in the implementation of the pilot project of the Social Insurance Fund of the Russian Federation “Direct Payments”.

This means that the scheme for paying benefits to working citizens has changed. The offset principle, when the employer himself calculated the benefit, paid it, and subsequently returned the funds by offset from the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund), has been abolished. Now policyholders transfer insurance contributions to the Fund in full, without reducing the amount of benefits paid, and the payment of benefits to citizens insured under compulsory social insurance is carried out directly from the Fund.

The mechanism of direct payments is regulated by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 “On the peculiarities of financial support, assignment and payment in 2012 - 2020 by the territorial bodies of the Social Insurance Fund of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against industrial accidents and occupational diseases, making other payments and reimbursement of the insurer's expenses for preventive measures to reduce industrial injuries and occupational diseases of workers, as well as the specifics of paying insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against accidents at work and occupational diseases" (hereinafter referred to as Resolution No. 294) .

The requirements of Resolution No. 294 do not apply to persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity.

Goals and objectives of the pilot project:

• Increasing the social security of citizens, including providing social insurance benefits to insured persons whose employer either has financial problems or has actually ceased its activities.
• Creation of a transparent mechanism for assigning and paying benefits.
• Reducing costs for policyholders to process and calculate benefits. Reducing the time for calculating and assigning benefits.

Benefits paid by the Fund to working citizens directly - to a bank account or by postal order:

• temporary disability benefits (including due to an accident at work or occupational disease);
• maternity benefits;
• one-time benefit when registering in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance until the child reaches the age of 1.5 years;
• payment for additional leave (in addition to the annual one provided) for the period of treatment, travel to the place of treatment and back, provided to the insured person injured at work.

The employer pays the funeral benefit and pays for 4 additional days off to care for a disabled child, and then applies to the Fund for reimbursement of these funds.

The procedure for providing information necessary for payment of benefits

When the right to benefits arises, the document processing procedure for a working person (insured person) has not actually changed. He provides his employer (the policyholder) with an application indicating the details to which the benefit will be transferred (bank account (bank card account), MIR payment card number or postal address) and documents confirming the right to receive benefits.

The policyholder, no later than 5 calendar days from the date the employee submits the application and documents, transfers them with an inventory compiled according to the approved form to the branch of the Vladimir regional branch of the Fund at the place of registration.

An insured whose average number of employees for the previous billing period (previous year) exceeds 25 people must, within the same period (5 calendar days), send to the Fund electronic registers of benefit recipients in the prescribed form, certified by an electronic signature.

An insured whose average number of employees for the previous billing period is 25 people or less has the right to send electronic registers of benefit recipients in the prescribed form, certified by an electronic signature, or submit paper documents with an inventory.

If the employer submits electronic registers to the regional branch, there is no additional need to provide a set of paper documents; they must be stored in the organization.

Within 10 calendar days from the date of receipt of the application and documents or information that are necessary for the assignment and payment of the corresponding type of benefit, the regional branch of the Fund pays it by transferring money to a bank account (bank card account), including the MIR payment card (by card number), specified in the application or in the register of information, or through the federal postal service at the request of the insured person (his authorized representative).

The Fund will continue to reimburse policyholders for:

• for payment of social benefits for funeral;
• to pay for 4 additional days off to care for a disabled child;
• to finance preventive measures to reduce occupational injuries;
• for additional expenses incurred at the expense of one’s own funds (in excess of generally established norms) for the payment of temporary disability benefits for the first 3 days, the provision of which must be carried out from the federal budget.

The policyholder submits to the regional branch the documents confirming the right to receive compensation and an application in the approved form. The policyholder is responsible for the content of the documents and information provided.

IMPORTANT!!!

In order to timely provide insured citizens with state social insurance benefits, the employer must:

• Bring to the attention of employees the new procedure for paying benefits for compulsory social insurance.
• Inform employees about the possibility of receiving benefits to a bank account (opening a bank account is required) or by postal order and about providing accurate information about the place of registration and place of residence, indicating the postal code.
• Involve yourself as much as possible in working with electronic certificates of incapacity for work in order to automatically fill out the Register of information required for assignment and payment

benefits for temporary disability, pregnancy and childbirth (Note: issuing a certificate of incapacity for work in electronic form is not a prerequisite for the formation of electronic registers of benefit recipients, but serves to simplify the procedure for their formation).

Instructions for installing automated workplace software “Preparation of calculations for the Social Insurance Fund” for generating reports (form 4-FSS) and registers of benefit recipients in electronic form

3. Download the local single-user version. File name: arm_fss_single_Х_Х_Х_Х.zip, (where X is the current version number of the program). Here you can download instructions for installing the program: file arm_fss_instr_setup.zip.

From July 1, 2018, 39 constituent entities of the Russian Federation will take part in the pilot project “Direct Payments”. This project made it possible to simplify the procedure for receiving social benefits, as well as eliminate the possibility of delays. In the article we will look at what the 2018 Direct Payments Pilot Project is, which subjects of the Russian Federation will be included in it, as well as what changes have occurred in the forms of documents.

Participants of the pilot project Direct payments 2018

All subjects of the Russian Federation that are participants in the FSS pilot project are indicated in Decree of the Government of the Russian Federation No. 294 of April 11, 2011. To date, 39 constituent entities of the Russian Federation have switched to direct payments. It was initially planned that from July 1 in 2018 and 2019, 13 constituent entities of the Russian Federation would be added to the project. The project itself was supposed to be completed by the end of 2019.

But at the end of 2017, Decree No. 1514 dated December 11, 2017 was issued, according to which the participation of the previously mentioned regions in the project was canceled and the project itself was extended until the end of 2020.

From July 1, 2018, an additional 6 regions will take part in the “Direct Payments” pilot project:

• Kabardino-Balkaria;
• Karelia;
• North Ossetia;
• Kursk region;
• Kostroma region;
• Tyva.

Important! All employers in the regions that are new participants in the project must inform their employees that the procedure for paying benefits is changing. By the end of June 2018, it will be necessary to pay for all sick leave for insured events that have already occurred. Those employees who are on parental leave at this time will have to apply for benefits directly from the Social Insurance Fund.

How is sick leave issued?

For companies that are now included in the pilot project, a new procedure for processing sick leave is being established. The new order will be as follows:

1. The employee submits a sick leave certificate and an application to the accounting department of his employer.
2. Accounting staff enter the information received into the register through a special program. If the company employs less than 25 people, then the register is submitted to the Social Insurance Fund in paper form, otherwise it is submitted electronically. An inventory is compiled for data transfer. This must be done no later than 5 calendar days from the date of receipt of the employee’s application and sick leave.
3. After this, the employer must pay disability benefits for the first 3 days.

Important! If an employee brings an electronic sick leave certificate, the employer does not have the right to refuse to accept it. There is no need to print it out or store it in paper form.

Changes in register forms provided to the Social Insurance Fund as part of the pilot project

New information register forms have been approved for all regional companies participating in the pilot project (FSS Order No. 579 of November 24, 2017). These forms are required for the assignment and payment of benefits. In addition, the indicated order established the procedure for filling out these documents. Employers are required to use the new registers from January 29, 2018.

The main changes regarding the new register forms include:

• A new 16th column has appeared in the new register for the assignment of benefits for labor and labor, disability and registration in the early stages of pregnancy. It indicates the form of the certificate of incapacity for work (that is, how the sick leave was provided - on paper or in the form of an electronic certificate). This is due to the fact that electronic sick leave certificates were introduced on July 1, 2017. In column 43 of this form you will need to indicate the method by which the benefit is paid, that is, transfer: to a bank account, postal account or through another organization.
• If the benefit is transferred to a card linked to the Mir payment system, then in column 47 you will need to indicate the card number. Columns 44, 45 and 46 are not required.
• Until recently, the “Information on part-time work” indicated the rate and official salary. Currently, only the rate is indicated in column 41.

Important! Corrections have been made to the register form for information on maternity and child care benefits regarding part-time work and the method of payment and application of the Mir card.

The procedure for paying benefits in the regions participating in the pilot project

The pilot project “Direct Payments” implies that payments to employees do not come from the employer to pay insurance premiums, but directly from the Social Insurance Fund. To implement such a scheme, it is necessary to pay contributions to the Social Insurance Fund in full without deducting social benefits.

In this regard, regardless of the financial condition of the employer, the insured person is guaranteed and timely to receive payments from the Social Insurance Fund. Moreover, even if his employer is at the stage of bankruptcy.

The calculation of benefit amounts remains the same: the size of the benefit depends on the average earnings of the insured persons, as well as on their length of service. In this case, the calculation is made by the Social Insurance Fund, but all the necessary information is provided to the Fund by the employer.

After the FSS has received a complete package of documents from the policyholder, it is given no more than 10 days to make a decision on payment. Payment of benefits may be refused if it is proven that the employee caused harm to his health through his own intent. A negative decision is sent within 2 working days.

Important! If the employer goes bankrupt, ceases its activities, or is simply hiding, then the employee has the right to independently apply to the Social Insurance Fund with documents for payment of benefits.

The insurance payment is transferred by the Fund to the insured person. In this case, it may not necessarily be the card to which the salary is transferred. The employee can indicate any other card or select a postal order as the method of receipt.

Positive and negative aspects of the FSS pilot project

For most employers, as well as their employees, the project has a number of advantages:

• The process of filling out the 4-FSS report has become easier, there is no need to pay benefits to employees;
• clear deadlines for payment of benefits, which must be paid within 10 days from the date the employer provides the register;
• benefits are paid regardless of the financial situation of the employer;
• the correctness of the calculation of benefits is controlled by the Social Insurance Fund.

In addition, the possibility of fraudulent schemes involving the use of fake sick leave forms has been reduced.

The negative aspects of the pilot project include an increase in the expenditures of the Social Insurance Fund budget. In addition, the issue of transferring information on policyholders from the Social Insurance Fund of one subject of the Russian Federation - a project participant - to another, where the “offset system” is used, has not been resolved. For example, when the policyholder changes the place of registration.

Answers to common questions

Question: Can a company refuse to participate in the pilot project and switch to the previous scheme?

Answer: The company has the right to do this independently.

Question: Is it possible to submit to the Social Insurance Fund a single register using several sick leave certificates at once?

Answer: If 5 days have not passed after sick leave has been submitted to the accounting department and other employees have provided more sick leave, then they can be combined into a single register.

Question: What should I do if the company submitted documents to the Social Insurance Fund in a timely manner, but the employee is not paid?

Answer: First of all, you should check your documents to see if they contain errors. And after that, contact the Foundation with a question.

Question: How long must it take to provide the missing benefit documents to the Social Insurance Fund?

Answer: If the documents provided to the Fund are not complete or there are shortcomings in them, then the FSS will notify the policyholder about this within 5 days. In this case, the latter will need to provide the missing documents also within 5 days.

The law, in accordance with which it is proposed to postpone for two years (from January 1, 2019 to January 1, 2021) the start of direct payments by the territorial bodies of the Federal Social Insurance Fund of Russia of benefits to insured persons upon the occurrence of an insured event. Payments in this case occur without the participation of the employer. As noted in the explanatory note to the bill, such a decision will delay the need to repay part of the accounts payable of the Federal Social Insurance Fund of Russia to policyholders (employers) and reduce the required amount of funds from the federal budget.

Let us remind you that currently part of the benefit amount is paid by the employer, and then offsets the paid benefits against insurance premiums (Part 2 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ ""; hereinafter referred to as Law No. 212- Federal Law). The tariff for OSS in case of temporary disability and in connection with maternity within the limits for calculating insurance premiums is 2.9%, premiums are not paid above the base ().

We are talking about the following types of payments:

• for temporary disability (including due to an accident at work and (or) occupational disease);
• for pregnancy and childbirth;
• a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• payment of leave (in addition to annual paid leave) to the insured person injured at work.

In what cases will an employee not be paid temporary disability benefits? Find out from the material “Periods for which temporary disability benefits are not awarded” in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get full access for 3 days for free!

Initially, only the Karachay-Cherkess Republic and the Nizhny Novgorod region participated in it. In 2015, the project was implemented in 14 regions of Russia, including the Republics of Crimea, Karachay-Cherkessia and Tatarstan, Khabarovsk Territory, Astrakhan, Belgorod, Kurgan, Nizhny Novgorod, Novgorod, Novosibirsk, Rostov, Samara and Tambov regions, Sevastopol. In 2016, six more regions joined the project - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions ().

The procedure for receiving benefits directly from the Federal Social Insurance Fund of Russia is as follows: upon the occurrence of an insured event, the insured person contacts the employer with an application for payment of the appropriate type of benefit and the documents necessary for its assignment and payment. The employer, no later than five calendar days from the date of receipt of the application and documents, sends them to the regional branch of the FSS of Russia. Moreover, the insured person can independently submit documents only if the policyholder ceases his activities, including if it is impossible to establish his actual location on the day of applying for benefits. The decision on the appointment and payment of benefits must be made by the territorial body of the FSS of Russia within 10 calendar days from the date of receipt of documents from the employer. The money will be sent either by bank transfer to the bank account of the insured person, or by mail to his residence address (clauses 2-3, 8-9 of the Regulations on the specifics of the appointment and payment in 2012 - 2016 to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and other payments in the constituent entities of the Russian Federation participating in the implementation of the pilot project).

In case of illness or maternity, the employee is paid allowance.

Essentially, a benefit is an insurance payment. In this case, the employer is the policyholder the insured person.

When an insured event occurs - illness or maternity, the employee receives social benefit or, in other words, insurance. The benefit amount is partially or fully paid from the social insurance fund (SIF).

There are currently two insurance payment mechanisms:

1. credit system;
2. direct payments.

The employer first independently calculates the amount of social benefits, and then pays it to the employee from his own funds.

Due to the fact that the employer is obliged to pay monthly insurance premiums in case of VNII, he has the right to compensation for the costs of paying benefits.

To compensate for expenses when test system The policyholder has the following options.

• Test
• Refund

For reimbursement of expenses The following documents must be submitted to the social insurance fund.

1. Supporting documents

In our opinion, the main flaw The offset system is an independent calculation by the employer of the amount of social benefits, and then payment of them from his own funds. At the same time, the process of reimbursement of expenses incurred is quite lengthy.

If social insurance employees discover errors in calculating the amount of benefits, the employer may assess additional insurance premiums, penalties and fines.

Legislators have developed a mechanism for direct payments to pay benefits to employees directly pilot project FSS.

The pilot project does not operate everywhere, but only in some regions of the Russian Federation. Those registered in such a subject automatically participate in the pilot project:

• organizations;

An employer participating in the social insurance pilot project should take into account the following: peculiarities.

1. No need to count and pay
2. in full
3. Need to get from employee statement And documentation for payment of benefits and transmit information in the FSS.
4. cannot be counted reimburse from the fund's budget.

The money is transferred by the fund to the employee’s bank account specified in the application, or by postal order.

Thus, the employer participating in the pilot project only needs to submit a package of documents to the fund.

The employer, no later than 5 days from the date of receipt of the application and documents from the employee, must transfer them to his social insurance department along with the inventory. The list of documents depends on the type of payment.

	Type of benefit	List of required documents
	For temporary disability	Certificate of incapacity for work
	For pregnancy and childbirth
	For women registered in the early stages of pregnancy
	At the birth of a child	Certificate from the other parent’s place of work stating that he does not receive benefits If the parents are divorced, a divorce certificate and a certificate confirming cohabitation with the child
	Caring for a child until he reaches the age of 1.5 years

A package of documents for payment of benefits can be submitted in two ways:

1. inventory;

A pilot project participant can choose any method of submitting documents if the average number of employees does not exceed 25 people. If the number of employees more than 25 people electronic form.

Please note that the FSS pilot project is provided for five types of benefits:

• for pregnancy and childbirth;
• women who registered in the early stages of pregnancy;
• at the birth of a child;
• for child care until he reaches the age of 1.5 years.

For other payments, for example, when paying for additional days off to care for a disabled child, the policyholder pays, as before, from his own funds. But these expenses cannot be counted against the payment of insurance premiums; they can only be reimbursed from the Social Insurance Fund budget.

• Electronic sick leave

In case of illness or maternity, the employee is paid allowance.

Essentially, a benefit is an insurance payment. In this case, the employer is the policyholder, since by paying contributions to the Social Insurance Fund for cases of temporary disability and maternity, he insures the employee. The employee is accordingly the insured person.

When an insured event occurs - illness or maternity, the employee receives social benefit or, in other words, insurance. The benefit amount is partially or fully paid from the social insurance fund (SIF).

There are currently two insurance payment mechanisms:

1. credit system;
2. direct payments.

Credit system for payment of benefits

The employer first independently calculates the amount of social benefits, and then pays it to the employee from his own funds.

Due to the fact that the employer is obliged to pay monthly insurance premiums in case of VNII, he has the right to compensation for the costs of paying benefits.

To compensate for expenses when test system The policyholder has the following options.

• Test expenses incurred for social benefits to repay the insurance premiums accrued in the corresponding period for VNiM.
• Refund from social insurance of expenses incurred, if the cost of paying for sick leave and other benefits exceeds the amount of accrued contributions.

For reimbursement of expenses The following documents must be submitted to the social insurance fund.

1. Statement
2. Help-calculation
3. Breakdown of expenses
4. Supporting documents

In our opinion, the main flaw The offset system is an independent calculation by the employer of the amount of social benefits, and then payment of them from his own funds. At the same time, the process of reimbursement of expenses incurred is quite lengthy.

Direct payments or pilot project

Legislators have developed a mechanism for direct payments to pay benefits to employees directly, and not through the employer. This mechanism is called pilot project FSS.

The pilot project does not operate everywhere, but only in some regions of the Russian Federation. Those registered in such a subject automatically participate in the pilot project:

• organizations;
• separate divisions that independently pay salaries to employees.

An employer participating in the social insurance pilot project should take into account the following: peculiarities.

1. No need to count and pay workers some social benefits. They are paid directly by the FSS to insured persons.
2. It is necessary to pay insurance premiums for VNiM in in full, without reducing the amount of benefits costs.
3. Need to get from employee statement And documentation for payment of benefits and transmit information in the FSS.
4. You must still pay at your own expense for the first three days of sick leave.
5. You must pay at your own expense for additional days off to care for a disabled child, funeral benefits and expenses to reduce injuries. These amounts cannot be counted to pay insurance premiums, you can only reimburse from the fund's budget.
6. It has become easier to fill out form 4-FSS and calculate insurance premiums. The reports do not need to include data on social benefits.

What should the employee and employer do with direct payments?

Step 1.	The employee must submit to the employer a completed application accompanied by supporting documents.
Step 2.	The employer must submit this application and the documents necessary to receive social benefits to the Social Insurance Fund within 5 calendar days.
Step 3.	As a general rule, the social insurance fund has 10 calendar days to make a decision and pay benefits.

The money is transferred by the fund to the employee’s bank account specified in the application, or by postal order.

Thus, the employer participating in the pilot project only needs to submit a package of documents to the fund.

Please note that the FSS pilot project is provided for five types of benefits:

• for temporary disability;
• for pregnancy and childbirth;
• women who registered in the early stages of pregnancy;
• at the birth of a child;
• for child care until he reaches the age of 1.5 years.

For other payments, for example, when paying for additional days off to care for a disabled child, the policyholder pays, as before, from his own funds. But these expenses cannot be counted against the payment of insurance premiums; they can only be reimbursed from the Social Insurance Fund budget.

• Electronic sick leave
• What reports must policyholders submit?
• How to pay insurance premiums for VNIM cases
• Electronic submission of the register of information to the FSS
• List of subjects participating in the FSS pilot project

Calculation of insurance premiums– this is a new quarterly reporting to the Federal Tax Service for all employers. It must be submitted starting from the 1st quarter of 2017.

Note: calculation of insurance premiums was introduced after the cancellation of the calculation of RSV-1 and RSV-2, RV-3 and changes in the 4-FSS report, in connection with the transfer of insurance premiums to the jurisdiction of the Federal Tax Service.

The report includes information on all insurance premiums paid by the employer for its employees (except for contributions for injuries, data on which are included in the 4-FSS report).

Who should submit calculations to the Federal Tax Service?

The report must be submitted by individual entrepreneurs and organizations that have employees registered under an employment or civil law contract and receiving income subject to insurance contributions.

Form of quarterly reporting to the Federal Tax Service for employees in 2019

Quarterly reporting to the Federal Tax Service on insurance premiums for employees is submitted using a new form - KND 1151111. It is filled out for all employees and contains the following information:

• Information about an individual who is not an individual entrepreneur.
• Summary data on the obligations of the payer of insurance premiums.
• Summary data on the obligations of insurance premium payers of heads of peasant farms.
• Personalized information about insured persons.

Sample of filling out calculations for insurance premiums in 2019

You can see a sample of how to fill out a calculation of insurance premiums on this page.

Deadline for submitting calculations for insurance premiums in 2019

Calculation of insurance premiums must be submitted to the Federal Tax Service quarterly(based on the results of the 1st quarter, half year, 9 months and year).

The deadline for submission is no later than the 30th day of the month following the reporting period.

Note: If the due date falls on a weekend or holiday, the deadline for submitting the calculation is postponed to the next working day.

Table 1. Deadlines for submitting calculations for insurance premiums in 2019

Where to submit insurance premium payments

The calculation of insurance premiums is submitted to the Federal Tax Service:

• Individual entrepreneur at his place of residence.
• LLC at its location.

Note: separate divisions that accrue payments and other remuneration in favor of individuals submit reports at their location.

Methods for submitting calculations for insurance premiums

Payments for insurance premiums can be submitted in two ways:

Method 1. In paper form with a calculation file attached

To do this, you need to print out the calculation in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the tax office at the place of registration (location of a separate division).

The inspection staff will transfer the data to them and give you a second copy of the calculation with a note of receipt.

note, this method can be submitted only if the average number of employees does not exceed 25 people.

At the same time, the payment can be submitted both by personal appeal to the Federal Tax Service, and by sending it by registered mail with a list of the contents and a receipt.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Federal Tax Service in electronic form with an electronic digital signature (EDS).

To obtain an electronic signature, you must enter into an agreement with one of the EDF operators. After this, you can send the calculation via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a calculation via the Internet, the Federal Tax Service sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the calculation). After checking the calculation, you will receive a control protocol with its results.

Calculation structure for insurance premiums in 2019

The calculation of insurance premiums contains 3 sections and appendices to them:

• Section 1. “Summary data on the obligations of the payer of insurance premiums.”
• Appendix No. 1. “Calculation of the amounts of insurance contributions for compulsory pension and health insurance.”
• Appendix No. 2. “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.”
• Appendix No. 3. “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation.”
• Appendix No. 4. “Payments made from funds financed from the federal budget.”
• Appendix No. 5. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance contributions by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 6. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 7. “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 8. “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation.”
• Appendix No. 9. “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation.”
• Appendix No. 10. “Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.”
• Section 2. “Summary data on the obligations of insurance premium payers of heads of peasant (farm) households.”
• Appendix No. 1. “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise.”
• Section 3. “Personalized information about insured persons.”

Basic filling rules

• If errors are detected, as well as non-reflection or incomplete reflection of information in the previously submitted calculation, if this leads to an underestimation of the amount of contributions payable, the employer must submit an updated calculation. If this does not lead to an underestimation of the amount of contributions, the employer has the right to decide for himself whether to submit clarifications on the calculation.
• The title page must be completed by all employers (including heads of peasant farms).
• Section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3 are included in the calculation by all employers, except heads of peasant farms.
• The heads of peasant farms include in the calculation, in addition to the title page, Section 2 and Appendix No. 1 to Section 2.
• The sheet “Information about an individual who is not an individual entrepreneur” is filled out by individuals who are not individual entrepreneurs and who did not indicate their TIN in the calculation (for example, lawyers, notaries).
• Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendices No. 5 – 10 to Section 1 are filled out by employers paying insurance premiums at additional or reduced rates.
• Appendices No. 3 and No. 4 to Section 1 are included in the calculation submitted to the tax authorities when employers pay expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.
• The document can be completed by hand or using a computer. Ink color is black, purple or blue.
• Data in the calculation is entered in capital block letters, from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them.
• If there is no quantitative or total indicator in the corresponding field or line, the value “0” is indicated; in other cases, a dash is placed.
• Cost indicators (in sections 1 – 3, appendix No. 1 – 10 to section 1, appendix No. 1 to section 2) are indicated in rubles and kopecks.
• Each page must contain a serial number, specified in the format 001, 010, etc.
• Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
• You can find out the OKTMO code using.
• When filling out the calculation, it is not allowed to use corrective agents (putties), make corrections, or make blots.
• Stapling or stitching the document is not allowed; you can fasten the sheets with a paper clip.
• Duplex printing is also not allowed.

Instructions for filling out insurance premium calculations

You can download the official instructions for filling out insurance premium calculations from this link.

Title page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit). Individual entrepreneurs do not fill in this field.

Field " Correction number" It is entered: “0—” (if the calculation is submitted for the first time for the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Settlement (reporting) period (code)" The code of the period for which the calculation is submitted is indicated:

• “21” – for the 1st quarter.
• “31” – for half a year.
• “33” – in 9 months.
• “34” – based on the results of the year.

Field " Calendar year" This field records the year for which the calculation is provided. Those. if you take it in 2019, then you must write 2019.

Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations - in the notice of registration of a Russian organization.

Field " By location (registration) (code)" The code of the location or registration of the organization or individual entrepreneur is indicated:

• “112” – at the place of residence of an individual who is not an individual entrepreneur.
• “120” – at the place of residence of the individual entrepreneur.
• “121” – at the place of residence of the lawyer who established the law office.
• “122” – at the place of residence of a notary engaged in private practice.
• “124” – at the place of residence of the member (head) of the peasant farm.
• “214” – at the location of the Russian organization.
• “217” – at the place of registration of the legal successor of the Russian organization.
• “222” – at the place of registration of the Russian organization at the location of the separate division.
• “335” – at the location of a separate division of a foreign organization in the Russian Federation.
• “222” – at the place of registration of the international organization in the Russian Federation.

Field “Name of the organization, separate division/last name, first name, patronymic of an individual entrepreneur, head of a peasant (farm) enterprise, individual.” Individual entrepreneurs, heads of peasant farms and individuals need to fill out their last name, first name and patronymic line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of the type of economic activity according to the OKVED 2 classifier" This field indicates the activity code in accordance with the new OKVED directory.

Field " Form of reorganization (liquidation) (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number" Indicated in the format: “8”, code, number; between “8” and the code, as well as between the code and the number, the sign “ ” (“space”) is indicated.

Field " The calculation is compiled on ____ pages"The number of pages on which the calculation was compiled is reflected.

Field " with supporting documents or their copies on ____ sheets" Here you enter the number of sheets of documents that are attached to the calculation (for example, a power of attorney from a representative). If there are no such documents, then dashes are added.

Block " I confirm the accuracy and completeness of the information specified in this calculation:" In the first field you must indicate: “ 1 "(if the accuracy of the calculation is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to put a signature and the date of signing the calculation.
• If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, the representative must sign, the date of signing the calculation and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, the date of signing the calculation and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field.

Sheet “Information about an individual who is not an individual entrepreneur”

When filling out the calculation sheet “Information about an individual who is not an individual entrepreneur” in the “Page” field. The serial number of the page is reflected, and the field “Last name __________ I. _______ O._____” is also filled in.

Field " Date of Birth". The date of birth is indicated in accordance with the passport.

Field " Place of Birth". The place of birth is indicated in accordance with the passport.

Field " Country of citizenship code". The country code is indicated. Citizens of Russia indicate the code “643”.

Field " Document type code". The code of the type of document certifying the identity of an individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 10 «, « 07 "if military ID and " 03

Field " Series and number". The details (series and number) of the identity document are indicated, the sign “N” is not indicated, the series and number of the document are separated by the sign “” (“space”).

Field " Issued by". The name of the authority that issued the identity document is indicated.

Field " date of issue". The date of issue of the identity document is indicated.

Fields " Residence address in the Russian Federation". The full address of the place of residence of an individual on the territory of the Russian Federation is indicated on the basis of an identification document or another document confirming the address of the place of residence. If any element of the address is missing, a dash must be added.

Section 1. Summary data on the obligations of the payer of insurance premiums

Section 1 includes indicators of the amounts of insurance premiums payable to the budget, according to the payer making payments and other remuneration to individuals, reflecting the BCC to which the amounts of insurance premiums calculated for the billing (reporting) period are subject to crediting or reimbursement from budget calculated for the billing (reporting) period.

Line "010". You can find out the OKTMO code using.

Line "020". The corresponding KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “031 – 033”. The amounts of insurance contributions for compulsory pension insurance calculated for payment to the budget for the last three months of the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, which are credited to the BCC indicated in line 020, are indicated.

Line "040"

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “051 – 053”. The amounts of insurance premiums for compulsory medical insurance calculated for payment to the budget for the last three months of the billing (reporting) period in accordance with Art. 431 of the Tax Code of the Russian Federation, which are credited to the BCC indicated in line 080.

Line "060". The KBK to which insurance contributions for compulsory pension insurance are credited at additional rates is indicated.

Note: if it is necessary to indicate several BCCs, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines 060 - 073.

Line "070". The amount of insurance contributions for compulsory pension insurance at additional rates, subject to payment to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines “071 – 073”. The amounts of insurance contributions for compulsory pension insurance at additional rates, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the one indicated in line “060 KBK”, are indicated.

Line "080". The KBK to which insurance contributions for additional social security are credited is indicated.

Note: if it is necessary to indicate several budget classification codes, fill out the required number of sheets in section 1 of the calculation with completed indicators on lines “080 – 093”.

Line "090". The amount of insurance contributions for additional social security to be paid to the budget for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “091 – 093”. The amounts of insurance contributions for additional social security calculated for payment to the budget for the last three months of the billing (reporting) period are indicated, which are credited to the budget classification code indicated in line 080.

String "100". The KBK is indicated, to which insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are credited.

Line "110". The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget for the billing (reporting) period in accordance with Article 431 of the Tax Code of the Russian Federation, is indicated.

Lines “111 – 113”. The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, which are credited to the BCC indicated in line 100, are indicated.

Line "120". The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is indicated in accordance with Article 431 of the Tax Code of the Russian Federation.

Lines “121 – 123”. The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (reporting) period is indicated.

Note: simultaneous filling of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123 is not allowed.

Appendix No. 1. Calculation of the amounts of insurance contributions for compulsory pension and health insurance to section 1 of the calculation

Appendix No. 1 to section 1 of the calculation consists of the following subsections:

• Subsection 1.1. Calculation 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 premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Note: subsections 1.1 and 1.2 are filled out by all payers making payments and other benefits to individuals insured in the compulsory pension and health insurance system. Subsections 1.3 and 1.4 are filled out by payers of insurance premiums making payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation.

When filling out line 001 of Appendix No. 1, the tariff code is indicated (see Payer tariff codes). If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many Appendix No. 1 to Section 1 (or only individual subsections of Appendix No. 1 to Section 1) as tariffs were applied during the billing (reporting) period .

note that the payer tariff codes “21” - “29” are not used to fill out line 001 of Appendix No. 1.

Subsection 1.1. Calculation of the amount of insurance contributions for compulsory pension insurance"

Lines 010 – 062 calculate the amounts of insurance contributions for compulsory pension insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.

Line "010". The total number of insured persons in the compulsory pension insurance system from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.1 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month is indicated from the last three months of the billing (reporting) period, respectively.

Line "021". The number of individuals from line 020 is indicated whose payments and other remuneration exceeded the maximum base for calculating insurance contributions for compulsory pension insurance, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030"

Line "040". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The base for calculating insurance contributions for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "051". The base for calculating insurance premiums for compulsory pension insurance is indicated, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation in an amount exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clause 3 - 6 Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance contributions for compulsory pension insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, are indicated.

Line "061". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions, established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Art. 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line "062". The amounts of calculated insurance contributions for compulsory pension insurance are indicated from the base for calculating insurance contributions for compulsory pension insurance in amounts exceeding for each insured person the maximum value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 3 - 6 of Article 421 Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Subsection 1.2. Calculation of the amount of insurance premiums for compulsory health insurance

Lines 010 - 060 calculate the amounts of insurance premiums for compulsory health insurance, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory health insurance system.

Line "010". The total number of insured persons for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, is indicated.

Line "020". The number of individuals from payments and other remunerations for whom insurance premiums are calculated in accordance with the tariff of insurance premiums applied when filling out subsection 1.2 from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month is indicated from the last three months of the billing (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations specified in paragraphs 1 and 2 of Article 420 of the Code are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period. ) period respectively.

Line "040". The amounts of payments and other remunerations that are not subject to insurance premiums for compulsory medical insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The base for calculating insurance premiums for compulsory medical insurance is indicated, calculated in accordance with clauses 1 and 2 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance premiums for compulsory health insurance from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively, are indicated.

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 1.3 consists of the following subsections:

• Subsection 1.3.1. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of insurance premium payers specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation.”
• Subsection 1.3.2. Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.”

In field 001 subsection 1.3.1 indicates the code of the basis for calculating the amounts of insurance premiums for the additional tariff of the subsection:

• “1” – in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation.
• “2” – in accordance with clause 2 of Article 428 of the Tax Code of the Russian Federation.

If during the settlement (reporting) period both the grounds for paying insurance premiums at an additional rate for certain categories of insurance premium payers were applied in accordance with clause 1 of Article 428 of the Tax Code of the Russian Federation, and the grounds for paying insurance premiums at an additional rate for certain categories of insurance premium payers in accordance with clause 2 of Article 428 of the Tax Code of the Russian Federation, then two subsections 1.3.1 are included in the calculation.

In lines "010 – 050" Subsection 1.3.1 calculates the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in paragraph 1 (paragraph 2) of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

Line "010" subsection 1.3.1. The number of individuals is indicated from payments and other remunerations for which insurance premiums for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020" subsection 1.3.1. The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing period ( reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030" subsection 1.3.1. The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to persons specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "040" subsection 1.3.1. The base for calculating insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers established by clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

Line "050" subsection 1.3.1. The amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers specified in clause 1 (clause 2) of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first , the second and third month of the last three months of the billing (reporting) period, respectively.

On lines 010 - 050 of subsection 1.3.2, the amounts of insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

In field 001 Subsection 1.3.2 indicates the code of the calculation basis for applying clause 3 of Article 428 of the Tax Code of the Russian Federation:

• “1” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the law of December 28, 2013 N 400-FZ.
• “2” - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 2 - 18 of part 1 of article 30 of the law of December 28, 2013 N 400-FZ “On insurance pensions”.

In field 002 Subsection 1.3.2 indicates the code of the basis for filling out the subsection “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in clause 3 of Article 428 of the Tax Code of the Russian Federation”:

• “1” – if there are results of a special assessment of working conditions.
• “2” – if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.
• “3” - in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Law of December 28, 2013 N 421-FZ.

In field 003 subsection 1.3.2 indicates the working conditions class code:

• “1” – dangerous, subclass of working conditions 4.
• “2” – harmful, subclass of working conditions 3.4.
• “3” – harmful, subclass of working conditions 3.3.
• “4” – harmful, subclass of working conditions 3.2.
• “5” – harmful, subclass of working conditions 3.1.

If during the settlement (reporting) period more than one basis was applied for payment of insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the class and subclass of working conditions established based on the results of a special assessment of working conditions, then so many pages are included in the calculation subsection 1.3.2 of Appendix 1, how many grounds were applied during the billing (reporting) period.

Line "010". For each class and subclass of working conditions, the corresponding columns reflect the number of individuals from whose payments and other remunerations insurance contributions for compulsory pension insurance are calculated at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030". For each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses associated with the extraction of income, received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation in relation to persons specified in clause 3 of Article 428 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "040". For each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". For each class and subclass of working conditions, the corresponding columns reflect the amounts of calculated insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers established by clause 3 of Article 428 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period , as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Subsection No. 1.4. Calculation of the amounts of insurance premiums 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 field 001 the code of the basis for calculating insurance contributions for additional social security is indicated:

• “1” – calculation of the amount of insurance premiums for additional social security for flight crew members of civil aviation aircraft.
• “2” – calculation of the amounts of insurance contributions for additional social security for certain categories of employees of coal industry organizations.

Note: if during the billing (reporting) period more than one basis was applied for payment of insurance contributions for additional social security, then as many subsections 1.4 are included in the calculation as the number of grounds were applied during the billing (reporting) period.

On lines 010 - 050, the amounts of insurance contributions for additional social security are calculated in accordance with Article 429 of the Tax Code of the Russian Federation, based on the amounts of payments and other remunerations made in favor of individuals in accordance with the code of the basis for calculating insurance contributions for additional social security specified in field "001".

Line "010". Indicates the number of individuals from whose payments and other remuneration insurance contributions for additional social security established by Article 429 of the Tax Code of the Russian Federation are calculated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation in relation to the persons specified in Article 429 of the Tax Code of the Russian Federation are indicated on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for additional social security in accordance with Article 422 of the Tax Code of the Russian Federation are indicated, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of exclusive rights to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Code in relation to persons specified in Article 429 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "040". The base for calculating insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation, calculated in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, and also for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The amounts of calculated insurance contributions for additional social security in relation to persons specified in Article 429 of the Tax Code of the Russian Federation are indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing period (reporting) period respectively.

Appendix No. 2. Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" to section 1 of the calculation

In field 001 Appendix No. 2 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person.
• “2” – credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer.

Lines 010 – 070 calculate the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system.

Line "010". The total number of insured persons for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period is indicated. period accordingly.

Line "020". The amounts of payments and other remunerations specified in clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation are indicated, cumulatively from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months calculation (reporting) period, respectively.

Line "030". The amounts of payments and other remunerations that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in accordance with Article 422 of the Tax Code of the Russian Federation, as well as the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation, or the amount of expenses, which cannot be documented and accepted for deduction in the amounts established by clause 9 of Article 421 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "040". The amounts of payments and other remunerations accrued in favor of individuals subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount exceeding the size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood established by clause 3 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "050". The base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated in accordance with clause 1 of Article 421 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "051". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities to individuals who, in accordance with the law dated 21 November 2011 N 323-FZ have the right to engage in pharmaceutical activities or are allowed to carry them out, and pay a single tax on imputed income for certain types of activities specified in paragraph 6 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "052". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made by payers of insurance contributions to crew members of ships registered in the Russian International Register of Ships, specified in paragraph 4 of paragraph 1 Article 427 of the Tax Code of the Russian Federation, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "053". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code RF, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "054". The basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated in relation to the amounts of payments and other remuneration accrued in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (except for persons who are citizens of Member States of the Eurasian Economic Union (hereinafter referred to as the EAEU), from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "060". The amounts of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period are indicated. period accordingly.

Line "070". The amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months are indicated. calculation (reporting) period, respectively.

Line "080". The amounts of the payer's expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "090". The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance contributions are indicated. for this type of insurance, indicating the corresponding attribute, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

The value of the characteristic specified on line 090 takes on the following values:

• “1” – if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, are indicated.
• “2” – if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is indicated.

Appendix No. 3. Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation

Appendix No. 3 reflects the expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity.

In column 1 reflects the number of cases (number of recipients for lines 060, 061, 062) of payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, with the exception of lines 040, 050.

In column 2 lines 010 - 031, 070 indicate the number of paid days; on lines 060 - 062 - the number of payments made; on lines 040, 050, 090 - the number of benefits paid.

In column 3 the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected on an accrual basis from the beginning of the billing period.

In column 4 reflects the amounts of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity on an accrual basis from the beginning of the billing period, made from funds financed from the federal budget: in excess of the established norms for persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment for additional days off to care for disabled children, as well as additional costs for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity, in accordance with Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006.

Line "010". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, are indicated, including benefits paid in favor of working insured persons who are citizens of the EAEU member states (excluding expenses for payment of benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of assignment of benefits for temporary disability.

Line "011". The costs incurred by the payer for the payment of benefits for temporary disability to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, including benefits paid in favor of working insured persons who are citizens of member states, are indicated. EAEU, and the number of cases of assignment of benefits for temporary disability (without taking into account the costs of paying benefits for temporary disability in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation) and the number of cases of assignment of benefits for temporary disability.

Line "020". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, working foreign citizens and stateless persons temporarily staying in the Russian Federation and the number of cases of assignment of benefits for temporary disability are indicated.

Line "021". The costs incurred by the payer for the payment of benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of benefits for temporary disability to foreign citizens and stateless persons temporarily staying are indicated. In Russian federation.

Line "030". The costs incurred by the payer for the payment of maternity benefits, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of maternity benefits are indicated.

Line "031". The costs incurred by the payer for the payment of maternity benefits to persons working part-time, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity, and the number of cases of assignment of maternity benefits are indicated.

Line "040". The costs incurred by the payer to pay a one-time benefit to women who registered with medical organizations in the early stages of pregnancy are indicated.

Line "050". The expenses incurred by the payer for the payment of a lump sum benefit upon the birth of a child are indicated.

Line "060". The costs incurred by the payer for the payment of monthly child care benefits are indicated, reflecting the number of recipients.

Line "061". The costs incurred by the payer for the payment of monthly benefits for the care of the first child are indicated, reflecting the number of recipients.

Line "062". The costs incurred by the payer for the payment of monthly benefits for the care of the second and subsequent children are indicated, reflecting the number of recipients.

Line "070". The costs incurred by the payer to pay for additional days off to care for disabled children are indicated.

Line "080". The costs incurred by the payer to pay insurance premiums to state extra-budgetary funds, calculated from the payment of additional days off for caring for disabled children, are indicated.

Line "090". The costs incurred by the payer for the payment of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services are indicated.

String "100". The sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090 is indicated.

Line "110". The amount of accrued and unpaid benefits is indicated, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

Appendix No. 4. Payments made from funds financed from the federal budget" to section 1 of the calculation

Appendix No. 4 reflects the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

In column 2 lines 010 - 290 indicate the number of recipients of benefits paid in the billing period in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 300 - the number of employees who exercised the right to receive additional days off to care for disabled children.

In column 3 lines 020, 030, 080, 090, 140, 160, 170, 220, 230, 250, 260 indicate the number of paid days; on lines 040 – 060, 100 – 120, 180 – 200, 270 – 290 the number of benefit payments in the billing period in excess of that established by the legislation on compulsory social insurance financed from the federal budget; line 300 indicates the number of paid additional days off to care for disabled children.

In column 4 lines 100 – 290 reflect the amount of the payer’s expenses for the payment of benefits; on line 300 - the amount of payment by the payer for additional days off to care for disabled children; on line 310 - the amount of insurance premiums accrued to pay for additional days off to care for disabled children.

Line “010 – 060”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens affected by the disaster at the Chernobyl nuclear power plant.

Lines “070 – 120”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of the accident at the Mayak production association.

Lines "130, 140". Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to citizens injured as a result of nuclear tests at the Semipalatinsk test site.

Lines “150 – 200”. Information is provided on payments financed from the federal budget in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance to persons from special risk units, as well as to persons who received or suffered radiation sickness or became disabled as a result of radiation accidents, except for the Chernobyl nuclear power plant.

Lines “210 – 230”. Information is provided on additional payments of benefits for temporary disability, pregnancy and childbirth related to the inclusion in the insurance record of the insured person of service periods during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Part 4 Article 3 of the law of December 29, 2006 N 255-FZ.

Lines “240 – 310”. The summary information on the expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget is indicated.

Appendix No. 5. Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 5 is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the tariffs of insurance premiums established by paragraph 1, paragraph 2, article 427 of the Tax Code of the Russian Federation.

Note: organizations operating in the field of information technology fill out columns 2 and 3 (lines 010 - 040 and line 050). Newly created organizations fill out only column 3 (lines 010 - 040 and line 050). Column 2 is not filled in by newly created organizations.

Line "010". The average number of employees for the billing (reporting) period is indicated in column 3 (the average number of employees for the 9 months preceding the current billing period is in column 2), determined in the manner established by Rosstat.

Line "020". Columns 2 and 3 indicate the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation based on the results of 9 months preceding the current billing period and based on the results of the current billing (reporting) period, respectively.

Line "030". Columns 2 and 3 indicate the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs based on the results of 9 months preceding the current billing period and based on the results of the current calculation (reporting) period, respectively.

Line "040". It is calculated as the ratio of the values ​​of lines 030 and 020, multiplied by 100.

Line "050". The date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register, sent by the authorized federal executive body in accordance with clause 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation of November 6, 2007 N 758.

Appendix No. 6. Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 6 is filled out by organizations and individual entrepreneurs using the simplified tax system, as well as combining UTII and simplified taxation system, or simplified tax system and PSN, the main type of economic activity classified in accordance with OKVED, named in paragraph 5 of clause 1 of article 427 of the Tax Code of the Russian Federation and applying tariffs insurance premiums established by clause 3, clause 2, article 427 of the Tax Code of the Russian Federation.

Line "060". The amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period.

Line "070". The amount of income from the sale of products and (or) services provided in the main type of economic activity, determined for the purposes of applying subparagraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation, is indicated.

Line "080". The share of income determined for the purposes of applying clause 6 of Article 427 of the Tax Code of the Russian Federation is indicated. The indicator value is calculated as the ratio of the values ​​of lines 070 and 060, multiplied by 100.

Appendix No. 7. Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in paragraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 7 is filled out by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (the activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) and applying the insurance premium rates established by paragraph 3 of paragraph 2 of Article 427 of the Tax Code of the Russian Federation.

Note: organizations and individual entrepreneurs fill out lines 010 - 050, column 1 when submitting calculations for each reporting period, lines 010 - 050, column 2 when submitting calculations for the billing period.

Line "010". The total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements specified in paragraph 7 of Article 427 of the Tax Code of the Russian Federation.

Line "020". The amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities, named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "030". The amount of income in the form of grants received for the implementation of activities named in paragraph 7, paragraph 1, Article 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 14, paragraph 1, Article 251 of the Tax Code of the Russian Federation, is indicated.

Line "040". The amount of income from carrying out the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six, paragraph 5, clause 1, article 427 of the Tax Code of the Russian Federation is indicated.

Line "050". The share of income determined for the purpose of applying clause 7 of Article 427 of the Tax Code of the Russian Federation is indicated, which is calculated as the ratio of the sum of lines 020, 030, 040 to line 010, multiplied by 100.

Appendix No. 8. Information necessary for the application of a reduced rate of insurance premiums by payers specified in paragraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 8 is filled out by individual entrepreneurs on the PSN and applying the insurance premium rates established by paragraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in clauses 19, 45 - 48, clause 2 of article 346.43 of the Tax Code of the Russian Federation.

Note: the number of completed lines 020 – 060 must correspond to the number of patents received by the individual entrepreneur during the billing (reporting) period.

Line "020". The number of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer applying the patent taxation system is indicated.

Line "030". The OKVED included in the application for a patent is indicated.

Line "040". The date of commencement of validity of the patent issued to the individual entrepreneur by the tax authority at the place of registration as a taxpayer using PSN is indicated.

Line 050. The expiration date of the patent issued by the individual entrepreneur is indicated.

Line "060". Columns 1 – 5 reflect the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs. 19, 45 – 48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Note: if there are several completed sheets of Appendix 8, line 010 is filled in only on the first of them.

Appendix No. 9. Information necessary for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation to section 1 of the calculation

Appendix No. 9 is filled out by payers who have entered into employment contracts and accrue payments and other remuneration to foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists).

Note: the number of completed lines 020 – 080 must correspond to the number of individuals - foreign citizens or stateless persons in whose favor payments and other remunerations were accrued. Persons who are citizens of EAEU member states are not indicated.

Lines 020 - 070 indicate the information corresponding to a foreign citizen or stateless person:

• surname of a foreign citizen or stateless person.
• the name of a foreign citizen or stateless person.
• patronymic of a foreign citizen or stateless person.
• TIN of a foreign citizen or stateless person (if available).
• SNILS (if available).
• Citizenship (if available). If you do not have citizenship, the code “999” is indicated.

Line "080". Columns 1 – 5 indicate the amount of payments and other remuneration to a foreign citizen or stateless person for the billing (reporting) period from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration accrued by payers who have entered into employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists) in their favor.

Note: if there are several completed sheets, line 010 is filled in only on the first of them.

Appendix No. 10. Information necessary for the application of the provisions of paragraph 1, paragraph 3, Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1 of the calculation

Appendix No. 10 is filled out by payers who make payments and other rewards in favor of students in professional educational organizations, educational institutions of higher education on full-time study for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Note: the number of completed lines 020 - 100 must correspond to the number of individuals studying in professional educational organizations, educational organizations of higher education on full-time study for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support), to which the payer accrued payments under employment contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services during the billing period.

Line "020". A unique number is indicated (in the order assigned by the payer when filling out the calculation, starting with “001”) of an individual studying in professional educational organizations, educational organizations of higher education on a full-time basis for activities carried out in a student group (included in the federal or regional register youth and children's associations enjoying state support).

Lines “030 – 050”. The last name, first name, and patronymic of the student are indicated.

Lines "060 and 070". The date and number of the document confirming the student’s membership in the student’s student group is indicated.

Lines "080 and 090". The date and number of the document confirming full-time study during the period of such membership is indicated.

Lines 100. In columns 1 – 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing period ( reporting) period, respectively.

Line "010". Columns 1 – 5 indicate the total amount of payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

If there are several completed sheets, line 010 is filled in only on the first of them.

Line "110". The unique number of the individual is indicated, reflected in line 020.

Line "120". The name of the youth or children's association that receives state support is indicated.

Line "130". The date of entry in the register maintained by the federal executive body exercising the functions of implementing state youth policy in relation to youth or children's associations receiving state support is indicated.

Line "140". The number of the entry in the register maintained by the federal executive body that carries out the functions of implementing state youth policy in relation to a youth or children's association that receives state support is indicated.

Section 2. Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms” calculation

Section 2 is filled out by the heads of peasant farms.

Line "010". The code is indicated in accordance with OKTMO. When filling out line 010, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which the payer pays insurance premiums.

Line "020". The KBK to which insurance contributions for compulsory pension insurance are credited is indicated.

Line "030". The amount of insurance contributions for compulsory pension insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Line "040". The KBK to which insurance premiums for compulsory health insurance are credited is indicated.

Line "050". The amount of insurance premiums for compulsory medical insurance to be paid to the budget for the billing period is indicated in accordance with Articles 430 and 432 of the Tax Code of the Russian Federation.

Appendix No. 1. Calculation of the amount of insurance premiums payable for the head and members of a peasant (farm) enterprise to section 2 of the calculation

Lines “010 – 090” is filled out for each member of the peasant farm, including the head of the peasant farm, for each period (within the calculation year) during which the individual was a member of the peasant (farm) enterprise.

Lines “010 – 030”. The full name of the member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with identification documents.

Line "040". The TIN of each member of the peasant farm, including him, is indicated in accordance with the certificate of registration of the individual with the tax authority (if any).

Line "050". The SNILS number of each member of the peasant farm, including the head of the peasant (farm) enterprise, is indicated in accordance with the insurance certificate of compulsory pension insurance.

Line "060". The year of birth of each member of the peasant farm, including its head, is indicated.

Line "070". The date of entry (in the billing period) into members of the peasant farm is indicated in accordance with the application.

Line "080" The date of withdrawal (in the billing period) from the peasant farm in accordance with the application is indicated.

Note: if a member of a peasant farm was a member of a peasant (farm) enterprise during the entire billing period, then the start and end dates of the billing period for which the calculation is being submitted are entered in lines 070 and 080, respectively.

Line "090". Columns 1 – 2 reflect the amounts of insurance contributions payable to the budget for each member of the peasant farm, including its head, for compulsory pension insurance and compulsory health insurance, respectively.

Section 3. Personalized information about the insured persons" calculation

Section 3 is completed for all insured persons for the last three months of the billing (reporting) period, including in whose favor payments and other remunerations were accrued during the reporting period within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, under copyright contracts, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Note: in personalized information about insured persons that does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 is not filled out.

When filling lines 010 when initially submitting information for the billing (reporting) period, “0—” is entered; in the updated calculation for the corresponding billing (reporting) period, the adjustment number is indicated (for example, “1—”, “2—” and so on).

Field 020 is filled in in accordance with the codes defining the billing (reporting) period:

• “21” – for the 1st quarter.
• “31” – for half a year.
• “33” – in 9 months.
• “34” – based on the results of the year.
• “51” – for the 1st quarter during the reorganization (liquidation) of the organization.
• “52” – for six months during the reorganization (liquidation) of the organization.
• “53” – for 9 months during the reorganization (liquidation) of the organization.
• “90” – per year during reorganization (liquidation) of the organization.

The value of field 020 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

Field "030". The year for the billing (reporting) period of which information is provided is indicated. The value of field 030 must correspond to the value of the “Calendar year” field on the title page of the calculation.

Field "040". The serial number of the information is indicated.

Field "050". The date of submission of information to the tax authority is indicated.

Subsection 3.1 indicates the personal data of the individual recipient of the income.

Line "060". The TIN of the individual is indicated.

Line "070". The SNILS number of the insured person is indicated.

Line "080". The full surname of the individual is indicated in accordance with the identity document.

Line "090". The full name of the individual is indicated in accordance with the identity document.

String "100". The full middle name of the individual is indicated in accordance with the identity document.

Line "110". The date of birth of the individual is indicated in accordance with the document proving his identity.

Line "120". The numeric code of the country of which the individual is a citizen is indicated. The country code is indicated according to OKSM.

Note: if an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.

Line "130". The digital gender code of the individual is indicated:

• “1” – male.
• “2” – female.

Line "140". The code of the identity document of the individual is indicated. If the specified document is a passport of a Russian citizen, the code “ 21 ", foreign citizen - " 10 «, « 07 "if military ID and " 03 » if the birth certificate.

Line "150". The details of the identity document of an individual (series and number of the document) are indicated. The “N” sign is not inserted; the series and document number are separated by the “ ” (“space”) sign.

Lines “160 – 180”. The sign of the insured person in the system of compulsory pension, medical and social insurance is indicated, respectively:

• “1” – is the insured person.
• “2” – is not an insured person.

Subsection 3.2 contains information on the amounts of payments and other remuneration accrued by payers of insurance contributions in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.

When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums, all indicators of the form, both those that need to be adjusted and those that do not require adjustment, are filled out in the corrective form.

Subsection 3.2.1 does not take into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns 190 indicate the serial number of the month in the calendar year (“01”, “02”, “03” and so on) for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Counts "200". The category code of the insured person is indicated (See Codes of the category of the insured person) for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code is filled in with capital letters of the Russian alphabet.

Columns "210". The amount of payments and other remunerations accrued by the payer in favor of an individual for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person is indicated.

Columns "220". The base for calculating insurance premiums for compulsory pension insurance is indicated in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person.

Columns "230". The amounts of payments and other remuneration accrued in favor of an individual under civil contracts for the first, second and third month of the last three months of the billing (reporting) period are indicated, respectively, separately for each month and category code of the insured person.

Columns "240". The amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in amounts not exceeding for each insured person the maximum value of the base for calculating insurance premiums established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, for the first , the second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual separately for each month and category code of the insured person.

Line "250". The total amount of payments and other remunerations accrued by the payer in favor of an individual for the last three months of the billing (reporting) period, the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions is indicated established by the Government of the Russian Federation in accordance with clauses 4 and 5 of Article 421 of the Tax Code of the Russian Federation, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual for the last three months of the billing (reporting) period.

Subsection 3.2.2 takes into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are calculated, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Tax Code of the Russian Federation.

Columns "260". The serial number of the month in the calendar year (“01”, “02”, “03” and so on) is indicated for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Columns "270". The tariff code applied by the payer to payments and other remuneration in favor of an individual subject to insurance contributions for compulsory pension insurance at additional tariffs established by Article 428 of the Tax Code of the Russian Federation (See Payer Tariff Codes), for the first, second and third month of the last is indicated. three months of the billing (reporting) period, respectively.

Columns "280". The amount of payments and other remunerations accrued by the payer in favor of an individual, subject to insurance contributions for compulsory pension insurance at additional rates established by Article 428 of the Tax Code of the Russian Federation, for which insurance premiums are charged for the first, second and third month of the last three months of the billing period ( reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Columns "290". The amount of insurance premiums at additional tariffs established by Article 428 of the Tax Code of the Russian Federation, calculated by the payer of insurance premiums in favor of an individual, for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and tariff applied by the payer is indicated to payments and other remuneration in favor of an individual in accordance with the tariff codes of insurance premium payers.

Line "300". The total amount of payments and other remunerations accrued by the payer in favor of an individual, on which insurance contributions for compulsory pension insurance are calculated at additional rates for the last three months of the billing (reporting) period, as well as the amount of insurance contributions for compulsory pension insurance at additional rates, is indicated, insurance premiums calculated by the payer in favor of an individual for the last three months of the billing (reporting) period.

Payer rate codes

Code	Full name
01	Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
04	Payers of insurance premiums are business entities and business partnerships whose activities consist of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets ( know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions
05	Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster
06	Payers of insurance premiums operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial production zone)
07	Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member
08	Payers of insurance premiums applying the simplified taxation system and the main type of economic activity, which are specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation
09	Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the law of November 21, 2011 N 323-FZ
10	Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except professional)
11	Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
12	Payers of insurance premiums are individual entrepreneurs who apply PSN in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in paragraphs 19, 45 - 47 paragraphs. 2 Article 346.43 of the Tax Code of the Russian Federation
13	Payers of insurance premiums who have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the law of September 28, 2010 N 244-FZ
14	Payers of insurance premiums who received the status of a participant in a free economic zone in accordance with the law of November 29, 2014 N 377-FZ
15	Payers of insurance premiums who have received the status of resident of the territory of rapid socio-economic development in accordance with the law of December 29, 2014 N 473-FZ
16	Payers of insurance premiums who received the status of resident of the free port of Vladivostok in accordance with the law of July 13, 2015 N 212-FZ
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Article 428 of the Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Article 428 of the Tax Code of the Russian Federation
23	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - dangerous, subclass of working conditions - 4
24	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.4
25	Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.3
26	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.2
27	Payers of insurance premiums who pay insurance premiums at additional rates established by clause 3 of Article 428 of the Tax Code of the Russian Federation when establishing the class of working conditions - harmful, subclass of working conditions - 3.1
28	Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 1 of Article 429 of the Tax Code of the Russian Federation
29	Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 2 of Article 429 of the Tax Code of the Russian Federation

Penalty for failure to submit insurance premium payments

For late submission of insurance premium payments, the following penalties are provided:

• if insurance premiums were paid on time - 1,000 rubles.
• if insurance premiums have not been paid - 5% of the amount of insurance premiums payable on the basis of this calculation, for each full or partial month from the date established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Zero settlement on insurance premiums

Insurance premium calculations must be submitted by individual entrepreneurs or organizations that have at least one employee on staff. Therefore, individual entrepreneurs without employees do not submit this calculation.

Note: with regard to the need to submit calculations for organizations and individual entrepreneurs that do not actually conduct business and do not make payments to employees, the Ministry of Finance in Letter dated March 24, 2017 N 03-15-07/17273 directly indicated that these employers obliged submit a calculation with zero indicators to the tax authority at the place of registration.

The above letter does not say which sheets need to be filled out when submitting the zero calculation, but, in accordance with the procedure for filling out the calculation and the format for submitting information about it in electronic form, the zero calculation for insurance premiums should be included.