Accounting info. Accounting info RSV 1 in 1s accounting

Calculation of insurance premiums is a quarterly report that, since 2017, all employers are required to submit. Let's look at the procedure for filling out calculations for insurance premiums in the 1C program.

General information

The calculation of insurance premiums essentially replaces the previously presented RSV-1 and 4-FSS in the part of Section I, contains information on the calculation of contributions:

• for compulsory pension insurance (including at additional rates);
• compulsory health insurance;
• compulsory social insurance in case of temporary disability and in connection with maternity.

In addition, the Calculation of Insurance Contributions provides a calculation of contributions for additional social security for members of flight crews and coal industry workers, for which we previously reported in the RV-3 form, as well as a calculation of contributions for the head and members of peasant (farm) households (previously used RSV-2).

Calculation composition

The calculation of insurance premiums consists of

• Title page;
• Section 1 with appendices;
• Section 2;
• Section 3.

Section 1 provides summary data on accrued insurance premiums by type of insurance for the organization as a whole. Section 2 is intended to be completed for insurance premiums of heads of peasant (farm) households and is presented only at the end of the year. Section 3 – personalized information, filled out for each employee of the organization.

IN mandatory The following sections of the calculation are presented in order:

• Title page;
• Section 1;
  • Subsection 1.1 (on contributions to compulsory pension insurance);
  • Subsection 1.2 (on contributions to compulsory medical insurance);
  • Appendix No. 2 to Section 1 (on contributions to OSS);
• if there are employees, Section 3 is also filled out.

The following sections are presented if data is available to fill them out:

• Subsections 1.3.1, 1.3.2 – if contributions are paid at additional rates;
• Subsection 1.4 - if additional social security contributions are paid;
• Appendix No. 3 - if there were expenses for payment of benefits;
• Appendix No. 4 - if there were expenses for benefits financed from the Federal budget;
• Appendices NN 5, 6, 7 - if the organization applies a reduced rate of insurance premiums, which requires justification;
• Appendix No. 8 – filled out by individual entrepreneurs with a patent system;
• Appendix No. 9 – if the organization employs temporarily staying foreign citizens;
• Appendix No. 10 - if the organization uses student labor in construction teams:

Example of filling in 1C

Let's look at filling out the calculation of insurance premiums in 1C using the following simple example:

To calculate insurance premiums in 1C, the corresponding regulated report is used; it is included in the report category Tax reporting :

To calculate insurance premiums, automatic filling according to information base data has been implemented; for this we use the button Fill :

Calculation verification scheme

It is convenient to check the calculation of insurance premiums using the following scheme:

• first, we check information about earnings and contributions to compulsory pension insurance for each employee in Section 3;
• then calculations of contributions for the organization as a whole - Subsection 1.1. (calculation according to compulsory health insurance), Subsection 1.2 (calculation according to compulsory medical insurance), Appendix No. 2 (calculation according to compulsory medical insurance);
• Please note that the data in Subsection 1.1 must correlate with the data in Section 3, i.e. contributions to compulsory health insurance for the entire organization should be made up of the amounts of contributions to compulsory health insurance for each employee;
• Last of all, we check Section 1, since it contains the final data on accrued insurance premiums for the organization.

Filling out the title page

The cover page for calculating insurance premiums is filled out fully automatically based on the directory data Organizations :

If some information on the title page is not filled out, you should enter it into the directory Organizations and update the calculation using the More button - Update(namely update, not refill).

Completing Section 3

Section 3 of the calculation is filled out by payers for all insured persons for the last three months of the billing (reporting) period, including in whose favor during the reporting period payments and other remunerations were accrued within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services under copyright contracts.

Information about the employee must be included in Section 3:

• even if he was not paid anything during the reporting period, but he is our employee under TD or GPA;
• even if he was fired in the previous reporting period, but in the current reporting period there were accruals for which contributions were accrued.

For each insured person, fill out:

• Subsection 3.1 “Data about an individual” - this information is filled in based on the directory data Employees ;

• Subsection 3.2.1 - provides information about the employee’s earnings and accrued contributions to compulsory pension insurance from amounts not exceeding the maximum base value. The information is provided by month of the reporting period and category codes of the insured person.

For an employee who was on leave at his own expense for the entire 1st quarter of 2017, Subsection 3.2.1 is not completed, i.e. We transfer only personal data to it.

The category code of the insured person is determined by the type of insurance premium tariff applied in the organization, as well as whether the employee has the status of a temporarily staying or temporarily residing foreign citizen. For employees of the organization Orange LLC, the category code is used HP.

In our example, Subsection 3.2.1 will be filled out as follows:

Filling out Appendix No. 1

Appendix No. 1 to Section 1 is filled out in terms of payer tariff codes. In our example, the payer's tariff code is 01, which corresponds to the main tariff and the main taxation system:

The explanation of tariff codes can be viewed by double-clicking on the code with the left mouse button; a form for selecting the payer’s tariff code will open with information on the applied taxation system and the tariff of insurance contributions:

Completing Subsection 1.1

Subsection 1.1 provides the calculation of the amounts of insurance contributions for compulsory pension insurance.

The data is given:

• cumulatively from the beginning of the billing period;
• for the last 3 months of the reporting period;
• separately for each month of the reporting period.

In our example, in subsection 1.1 the information is filled in:

• on the number of insured persons;

In the first month, the line with data on the total number of insured persons (line 010) will include all employees, including the dismissed person who was paid a bonus in January 2017 and the employee on leave at his own expense. The line showing the number of persons from whose payments contributions were calculated (line 020) will no longer contain an employee who is on leave at his own expense.

In the next two months, the information on the lines will not contain data about the dismissed employee, because The organization made no further payments to him.

• on the amount of payments, the basis for calculating contributions and the amount of calculated contributions for compulsory pension insurance;

To check the information included in the Calculation of Insurance Premiums, you can use the report Analysis of contributions to funds (in Accounting 3.0 the report is located in the section Salary and HR – Salary reports, in 1C:ZUP 3 – in section Taxes and contributions – Reports on taxes and contributions):

Completing Subsection 1.2

Subsection 1.2 provides the calculation of the amounts of insurance premiums for compulsory health insurance.

This subsection contains information about the number of insured persons, the amount of payments, the basis for calculating insurance premiums for compulsory medical insurance and the amounts of calculated contributions themselves.

In our example for compulsory medical insurance, the number of insured persons, the amount of payments and the base for calculation will completely coincide with the data for compulsory health insurance.

Filling out Appendix No. 2

Appendix No. 2 provides the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Appendix No. 2 establishes the payment indicator:

• 1 – direct payments (pilot project);
• 2 – credit system.

In the region in which Orange LLC operates, the FSS pilot project does not operate, so in the field Payout sign set to 2.

In our example, for compulsory health insurance, the number of insured persons, the amount of payments and the base for accrual will completely coincide with the data for compulsory health insurance and compulsory medical insurance.

Below in Appendix No. 2 there is a table showing the amount of contributions payable:

Please note that each amount in this table has its own attribute:

• 1 – in the case when contributions are subject to payment to the budget;
• 2 – in the case when expenses (accrued benefits) exceeded contributions to OSS.

In the organization Orange LLC, benefits were not paid to employees, so this indicator has a value of 1 everywhere.

Completing Section 1

Section 1 shows summary data on the obligations of the payer of insurance premiums for compulsory health insurance, compulsory medical insurance and compulsory social insurance in the context of the BCC.

By default, Section 1 is filled in according to the infobase data. In case of making manual edits to the Appendices to Section 1, in order for Section 1 to be filled out according to the data of manual changes, you must use the link Fill out Section 1 according to the application data .

This completes the calculation of insurance premiums for our example.

How to check the calculation

Using a button Examination — Check upload you can check the main errors in the uploaded data (for example, the presence of passport data, SNILS of employees).

The control ratios for the calculation of insurance premiums were sent by Letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 N BS-4-11/4371@. In total, more than 300 control ratios are provided.

What is checked by control ratios:

"Mathematics"— correspondence of indicators by amounts. In particular, an important control ratio must be met: the amount of contributions to compulsory social security for each employee from Section 3 must be equal to the amount of contributions to compulsory security from Subsection 1.1 for the organization as a whole. If this ratio is not met, the tax office will not accept the calculation. When submitting subsequent reports, starting with the report for the half-year of 2017, it is also necessary to check that the indicators of the current report are consistent with the indicators of the report submitted in the previous period.

Personal Information insured persons: full name, SNILS. The reconciliation will be carried out with the information contained in the tax database of the AIS. If the information in the tax database does not match the calculation data, the taxpayer will be denied acceptance of the calculation. Therefore, it is necessary to carefully check the personal data of employees and, if necessary, provide explanations to the supervisory authority.

Reconciliation with 6-NDFL. The following control ratio must be met: the amount of accrued income of the taxpayer, with the exception of the amount of accrued income on dividends in 6-NDFL >= the amount of payments and other remuneration calculated in favor of individuals in the DAM:

Often this control ratio may not be met for various objective reasons:

• different bases for personal income tax and insurance premiums;
• different ways to determine the date of receipt of income for personal income tax and insurance premiums;
• 6-NDFL is submitted for each separate division, and the DAM report is submitted only by separate divisions that pay wages to their employees.

However, if this ratio is not met, you must be prepared to provide written explanations to the tax office.

We are considering a very simple example, so for our example this control relation holds:

Checking the calculation with the Taxpayer Legal Entity program

To check the “mathematics” in the downloaded calculation of insurance premiums, you can use a free program Taxpayer legal entity(posted on the website www.nalog.ru). First you need to load the calculation of insurance premiums using the command Service – Reception of reports from magnetic media, then open the calculation and click on the button Document control.

The closer the end of July is, the more different questions regarding reporting arise from our clients. And here is one of the latest hits in the list of various problems: after submitting the calculation of insurance premiums, it turned out that one of the employees changed her last name, but “forgot” to warn the HR department about this, and as a result, the tax office asks to send an adjustment calculation with clarification for this one employee .

Summer is the time for weddings, and this question has turned out to be one of the most pressing over the past two weeks. Today I will talk about a wonderful opportunity of the 1C program: Salaries and personnel management 8, ed. 3 automatically analyze the changes that have occurred in the program compared to the submitted report and generate an adjusting DAM.
So, the accountant generated and sent a calculation of insurance premiums for the first half of the year. By the way, a little off topic. In 1C: ZUP 8, ed. 3, a very convenient opportunity has appeared to create a register of amounts for employees included in section 3:

Using this magic button, we get this detailed report with the base for calculating insurance premiums for each employee for each month:

This kind of “usefulness” recently appeared in the program.
So, let's return to the unsuspecting accountant, who, having received the report submission protocol, was incredibly surprised that one of the employees was happily married and changed her last name.
First of all, we need to open an individual’s card and change the employee’s last name. To do this, we will use a special form Change of name:

The history of name changes can be viewed in a special form:

Well, in fact, we are all ready to fill out the adjustment DAM. We create a new report in the form Calculation of insurance premiums (read where to find the report in the program. On the title page, set the adjustment number and click on the Fill button. The program will automatically compare the current data with the information in the submitted report, and then fill out section 1 with the same data as in the first report taking into account all changes, and section 3 will include only those persons for whom there are changes compared to the previous report.

All companies with at least one employee on staff are required to submit insurance premium calculations to the Federal Tax Service. This information is necessary to track the number and income level of employees. Many people have difficulty generating this report, so we have prepared practical material on the features of creating calculations for insurance premiums in the 1C: ZUP 8.3.1 program.

StageI. Preparatory

Employee income accruals are the basis for generating the “Calculation of Insurance Premiums” report. An employee's income may include the following accruals:

• wage;
• monthly bonuses;
• quarterly;
• annual;
• temporary disability benefits;
• vacation pay;
• and so on.

In order to correctly reflect and generate insurance premiums in the program, you should make the appropriate tariff settings (section Salary → See also → Types of insurance premium tariffs). Rice. 1.

The calculation of the base for calculating insurance premiums is the document “Calculation of salaries and contributions” (section Salary → Calculation of salaries and contributions). Rice. 2.

Click on the “Create” button to create a document and indicate the period for calculating salaries and contributions. Then click the “Fill” button to reflect the employees for whom “Salaries and contributions are calculated.” To obtain information about the base for calculating insurance premiums, you can use the “Analysis of contributions to funds” report (section Taxes and contributions → Reports on taxes and contributions → Analysis of contributions to funds). Rice. 3.

The generated salary accruals and insurance premiums are reflected in the document “Reflection of salaries in accounting.” It displays accrued income and insurance premiums for each employee for the month of accrual.

To correctly reflect insurance premiums in the “Calculation of Insurance Premiums” report, you must correctly indicate the status of the insured person (section Personnel → Employees → Insurance link or in the “Individuals” directory). In the personal card of an employee or individual, you must indicate the date of change of status.

StageII. Generating a report

After we performed in the program “1C: ZUP 8.3.1.” After all the necessary settings and charges, you need to proceed to generating the “Calculation of insurance premiums” report. It is filled out in the section Reporting → Certificates-1C reporting. Click the “Create” button to select the “Calculation of insurance premiums” report and indicate the period for generating the report. The document consists of a title page and sections for reflecting information on the calculation of insurance premiums. Section 1 contains data on the obligations of insurance premium payers. It is filled out according to the ten Appendices that relate to it. This section should reflect the total data on insurance premiums required for payment to the budget. More detailed data on the assignment of contributions is provided in the appendices to this section.

Section 2 “Calculations for insurance premiums” is intended for peasant (farm) farms (peasant farms). Section 3 contains personalized information about individuals, that is, a list of personal data about individuals. So, in addition to the full name and SNILS, the TIN, date of birth, citizenship of the employee, information about the employee’s identity document are provided. The data in this section is compiled based on the results of the last three months of the reporting year.

Cases when section 3 of the report “Calculation of insurance premiums” is completed:

1. If payments are made to employees under employment or civil law contracts.
2. When an employee is on leave without pay.
3. When an employee goes on maternity leave, in the calculation of insurance premiums in Section 3 for an employee on maternity leave, a report is generated without filling out subsection 3.2 on payments.
4. If the organization has only one employee, including the director, who is the founder.
5. If in the accounting quarter accruals and payments were made for dismissed employees.

The title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 are made up of all organizations and individual entrepreneurs, payers of insurance premiums, making payments to individuals. Rice. 4.

The remaining sections and applications are formed as necessary, if there is information to fill out.

In the program "1C:ZUP 8.3.1." the report “Calculation of insurance premiums” is generated automatically, subject to the conditions for the correct and timely formation of salaries in the program.

To correctly generate the “Calculation of Insurance Premiums” report, you need to update the program to the current version. Since January 2017, the Federal Tax Service Inspectorate has introduced new conditions for accepting reports: personal data of individuals must completely match the data in the Federal Tax Service Inspectorate database. If the data on employees does not match the data in the Federal Tax Service Inspectorate database, the report will not be accepted by the Federal Tax Service Inspectorate.

In this article, we have highlighted the main points that you should pay attention to when generating the “Calculation of insurance premiums” report. To summarize, I would like to note that correct accounting of the accrual and payment of wages and other charges is an advantage for the correct formation of this document. We wish you successful completion of your annual reporting!

Dear readers, submit your reports without any problems! Our consultants have extensive experience in 1C programs and are ready to help you with the generation of any report. Book a consultation.

Work in 1C with pleasure!

To automatically generate RSV-1 in 1C 8.2, you must perform the following steps:

• In the Reports → section you need to select Regulated reports;
• By function<Добавить элемент списка>– the RSV-1 PFR form is selected;
• Period – the reporting period is set;
• Next click<Ок>;
• When you press<Заполнить>– the RSV-1 report will be generated automatically in 1C 8.2;
• After this, you need to check the completion of the report and, if necessary, make adjustments to it.

In order to create the printed form RSV-1 in 1C 8.2 Accounting, you need to perform the following steps:

• There is a button at the bottom of the form<Печать>;
• If you select Show form, the print service will open. Then you can print all the sheets in the report, or only those that are checked;
• Print via<Печать>.

How to check the correctness of filling out a report to the Pension Fund of the Russian Federation according to the RSV-1 form in the 1C 8.2 Accounting program is discussed in the form of step-by-step instructions.

Instructions for filling out the RSV-1 form in the Pension Fund of the Russian Federation

Step 1. Filling out the title page

At the first step, information indicators about the taxpayer and the reporting period are generated. A sample title page of the RSV-1 form is presented below:

Step 2. Completing Section 2

In the second section of the RSV-1 form, the calculation established for the taxpayer is made.

Filling out the section on compulsory pension insurance

In the line Base for calculating insurance contributions for compulsory pension insurance (lines 240 and 241), the base is calculated by age:

• For workers 1966 and older according to the formula (page 201+ page 203 – lines 211 -213 -221 -223 -231 -233)
• Let’s say, for example: 80,539.21 + 0 – 0 – 0 – 0 – 0 – 0 – 0 = 80,539.21 rubles. – page 240;
• For persons born in 1967 and younger according to the formula (page 202 – lines 212 – 222 -232)
• Let’s say, for example: 321,295.54– 3,195.63 (sick leave benefit) – 0 – 0 = 318,099.91 rubles. – page 241;

In the line Accrued insurance contributions for compulsory pension insurance, contributions are calculated: insurance and savings part (line 250, line 251), if their amount is more than the maximum value of the base (line 252) according to the formula: Amount of contributions = Base for contributions * Tariff for contributions.

• So, in our case, the calculation of contributions for the insurance part: 80,539.21 * 22% + 318,099.91 * 16% = 68,614.62 rubles.
• The calculation of contributions for the funded part was: 318,099.91 * 6% = 19,086.00 rubles.

Filling out the section on compulsory health insurance

In the line Amount of payments and remunerations in favor of individuals (p. 271) - the amount of payments is written down by month in the reporting period (columns 4-6) and in total on an accrual basis (column 3). Filling is similar to the indicators of the lines on the OPS (lines 201 + 202 + 203 are summed up).

In the line Base for calculating insurance premiums for compulsory medical insurance (p. 275), the base is calculated using the formula (p. 271 - lines 272 – 273 – 274).

• In our case: 401,834.75 – 3,195.63 – 0 – 0 = 398,639.12 rubles – p. 275;

In the line Accrued insurance premiums for compulsory health insurance, contributions to the FFOMS are calculated using the formula: Amount of contributions = Base for contributions * Tariff for contributions.

• Checking the calculation of contributions to the Federal Compulsory Medical Insurance Fund: 398,639.12 * 5.1% = 20,330.60.

You can also check the amounts of contributions with the balance sheet for the credit turnover of accounts 69.03.01 “Federal Compulsory Medical Insurance Fund”. Similarly, you can check calculations for all columns by month of the period:

Example of filling out Section 2 of RSV-1:

Step 3. Completing Section 1

In the first section of the RSV-1 form, the accrued and paid contributions for compulsory pension and health insurance are calculated, and the balance for them is also indicated.

In the line Accrued insurance premiums from the beginning of the reporting period (p. 110) – the total amount of accrued premiums on a cumulative basis from January 1. The data in the line must match:

• amounts from section 2 column 3:
• contributions for compulsory medical insurance – page 276;
• the sum of the data from section 1 page 110 of the calculation of the previous period and the data from section 1 page 114 of the calculation of the reporting period.

In lines 111, 112, 113 – the amounts of contributions accrued for the three previous months are entered. The data in the lines must correspond to the data from section 2, columns 4, 5, 6:

• insurance part – p.250 + p.252;
• accumulative part – page 251;
• contributions for compulsory medical insurance – page 276;

Line 114 reflects the amount of insurance premiums for the last three months of the reporting period, which is determined by the formula (lines 111 + 112 + 113).

In line 130 - the total amount of insurance premiums payable, which is determined by summing lines 100+110+120.

In line 140 - you need to indicate the amount of contributions paid on an accrual basis from January 1 to the reporting date. The data in the line must correspond to:

• debit turnover on accounts 69.02.1, 69.02.1, 69.03.1 in correspondence with account 51;
• the sum of the data from section 1 page 140 of the calculation of the previous period and the data from section 1 page 144 of the calculation of the reporting period;

In lines 141, 142, 143 - you need to enter the amount of contributions paid for the last three months. The data in the lines must correspond to the amounts of monthly contributions (debit turnover on accounts 69.02.1, 69.02.1, 69.03.1);

Line 144 reflects the summation of lines 141 + 142 +143.

Sample of filling out RSV-1 Section 1:

Drawing up a payment order for payment of contributions to the Pension Fund

The procedure for filling out the fields of the payment order when paying monthly insurance premiums to the Pension Fund of the Russian Federation (insurance part):

KBK for payment of contributions to the Pension Fund

In field 104 “KBK” you need to enter the budget classification code for the contribution being paid.

Attention! BCC is an important detail; if it is indicated incorrectly, the insurance premium will not be credited correctly and will entail the accrual of penalties.

In our example, the following BCCs are indicated:

Details for payment of insurance contributions must be found in your pension fund or on the official website of the pension fund. For Moscow, you can use the website www.pfrf.ru/ot_moscow.

Example of a payment order for the payment of insurance premiums to the Pension Fund (insurance part)

To automatically generate a payment order in 1C 8.2, you can use the Generation of payment orders for taxes payment processing through the Bank menu:

Full list of our offers:

Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The calculation must be submitted to the tax authorities no later than January 30, 2018.

Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@:

• persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
• heads of peasant (farm) households.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority:

• at the location of the organization;
• at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such division to the tax authority at its location;
• at the place of residence of the individual making payments and other remuneration to individuals (including individual entrepreneurs).

The largest taxpayers who have separate divisions (which calculate payments and other remuneration in favor of individuals) submit calculations to several tax inspectorates (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/100@):

• at its location;
• at the location of the separate units.

Calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The deadline for submitting calculations is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or electronically.

Note! If the payer of insurance premiums does not have payments in favor of individuals during the billing (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07/17273, dated April 12 .2017 No. BS-4-11/6940@).

For late submission of a calculation of insurance premiums to the tax office, the payer of insurance premiums may be subject to a fine of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. In this case, the minimum fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05/05/2017 No. PA-4-11/8611, the Federal Tax Service of Russia explained how much the fine should be paid to each of the funds (PFR, FFOMS, FSS).

Calculation of insurance premiums

Insurance premium calculations include:

• Title page;
• Sheet“Information about an individual who is not an individual entrepreneur”;
• Section 1"Summary data on the obligations of the payer of insurance premiums";
  • Appendix No. 1 to section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1;
  • Appendix No. 2 to section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
  • Appendix No. 3 to section 1 “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;
  • Appendix No. 4 to section 1 “Payments made from funds financed from the federal budget” to section 1;
  • Appendix No. 5 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 6 to section 1 “Calculation of compliance with the conditions for applying the 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” to section 1;
  • Appendix No. 7 to section 1 “Calculation of compliance with the conditions for applying the 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” to section 1;
  • Appendix No. 8 to section 1 “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” to section 1;
  • Appendix No. 9 to section 1 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (the second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation” to section 1;
  • Appendix No. 10 to section 1 "Information necessary to apply the provisions of subclause 1 of clause 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 a student group (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services" to Section 1;
• Section 2"Summary data on the obligations of insurance premium payers of heads of peasant (farm) households";
  • Appendix No. 1 to section 2 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise” to section 2;
• Section 3"Personalized information about insured persons."

Sections 1 And 3 are filled out by insurance premium payers making payments to individuals and submitted quarterly.

Section 2 filled out by insurance premium payers - heads of peasant farms - annually.

Compiling calculations for insurance premiums in the program "1C: Salary and Personnel Management 8" (ed. 3)

The program provides a regulated report for calculating insurance premiums Calculation of insurance premiums(chapter Reporting, certificates - 1C-Reporting) (Fig. 1).

To compile a report, you must be at your workplace 1C-Reporting enter a command to create a new report instance using the button Create and select from the list of available reports Types of reports report with title Calculation of insurance premiums by button Choose.

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled.

As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 2). To automatically fill out a report based on infobase data, use the button Fill.

Note! If two or more directory elements are identified in the accounting data when automatically filling out a report Individuals a message is issued with the same completed SNILS, while the report remains blank.

Calculation of insurance premiums in other programs:

• in the program 1C: Salaries and personnel management 8 (rev. 2.5)
• in program 1C: Salaries and personnel of budgetary institutions 8 (rev. 1.0)
• in program 1C: Salaries and personnel of government institutions 8 (ed. 3)

Submission of calculation of insurance premiums to the tax authority

Payers who have an average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit a calculation of insurance contributions to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10 of article 431 of the Tax Code of the Russian Federation).

Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous settlement (reporting) period is 25 people or less, have the right to submit calculations in electronic form , and on paper.

Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:

• Title page;
• Section 1 "Summary of the obligations of the payer of insurance premiums";
• subsection 1.1 "Calculation of contributions for compulsory pension insurance", subsection 1.2 "Calculation of contributions for compulsory health insurance" of appendix 1 to section 1;
• Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity";
• Section 3 "Personalized information about insured persons."

The remaining appendices and subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of appendix No. 1 to section 1, appendices 3 - 10 to section 1).

Submission of calculations for insurance premiums to the tax authority in the program "1C: Salaries and Personnel Management 8" (ed. 3)

Setting up the composition of the calculation

If individual sections of the calculation are not filled out and submitted in accordance with the Procedure, then you can set a mode for them in which they will not be displayed in the report form or printed.

To do this, click on the button Settings(button More - Settings), located in the top command bar of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 3).

Checking the calculation

Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Examination - Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Show only erroneous relationships) (Fig. 4).

When you click on the required ratio of indicators, in the column Tested ratio or Explanation of meanings, a transcript is displayed that shows where these numbers came from, how they came together, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums check of control ratios of indicators introduced by letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@, dated December 13, 2017 No. GD-4-11/25417@ and letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 No. 02-09- 11/04-03-13313.

Print calculation

Organizations submitting calculations without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 5).

To generate a printed calculation form with a PDF417 two-dimensional barcode, click on the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as the need to use the print module arises, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.

The calculation form for insurance premiums can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 5) or Form without barcode PDF417.

When you select the second option, the program displays the report form on the screen for preview and additional editing, generated for printing sheets (if necessary) (Fig. 6). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking on the button Save).

Uploading calculations electronically

If the calculation must be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums The function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload to ensure that the report is formatted correctly using the button Examination – Check upload. After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped.

In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Unload - Electronic submission and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically. When you press the button Upload - Data on individuals section 3, a file with data on individuals in section 3 will be uploaded. The file can be used in the organization’s “Personal Account” on the Federal Tax Service website to check the full name and SNILS (Fig. 7).

Sending a calculation to the tax authority

In programs 1C, containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) to send a calculation of insurance premiums to the tax authority in electronic form with an electronic digital signature (if the 1C-Reporting service is connected). Before sending, it is recommended to perform format and logical control of filling out the calculation.To do this, click on the button Examination