What program to check the calculation of insurance premiums. Unified calculation of insurance premiums Testing reporting calculation of insurance premiums

For the new form of unified calculation of insurance premiums, the Federal Tax Service developed control ratios for control and approved them by Letters of the Federal Tax Service of Russia dated December 13, 2017 No. GD-4-11/25417@ and dated December 29, 2017 No. GD-4-11/27043@, and they are also given in the Appendix to the Letter of the FSS of the Russian Federation dated June 15, 2017 No. 02-09-11/04-03-13313. Regulations are necessary for policyholders to check the correctness. Let us remind you that the form for calculating contributions was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Insurance premium payments must be submitted no later than 30 calendar days from the end of the billing period. For example, for the 1st quarter of 2019 - until 04/30/2019, and for the first half of the year - until 07/30/2019. The finished report on insurance premiums for the 2nd quarter of 2019 looks like this:

Essence of the question

Control ratios for the calculation of insurance premiums in 2019 are a method of mathematical control of the entered data. It helps to check the correctness and correctness by comparing certain groups of indicators. Using this method, tax authorities and payers can find out whether the unified calculation of insurance premiums is filled out correctly. Almost always, methods of mathematical verification are presented in the form of tables, which contain:

  • calculation formulas indicating fields, rows, cells and sheets;
  • references to the norms of current legislation that are violated in the calculations of contributions;
  • commentary on the violation of fiscal legislation;
  • actions of a representative of the tax inspectorate when a violation is detected.

The new table of control ratios presents not only methods for checking data within the report, but also control ratios of 6-NDFL and insurance premiums. For example, a new condition applies: an economic entity that has submitted a report in Form 6-NDFL is required to report in the DAM form. If the calculation of contributions was not provided on time, the tax authorities will send a request to provide a report in a unified form.

The changes also affected mathematical control methods: the difference in lines 020 “Amount of accrued income” and 025 “Amount of accrued income in the form of dividends” of reporting form 6-NDFL is compared with the data in line 050 “Base for calculating SV” of the first section of the calculation of insurance coverage.

In the previous version of the mathematical control methods, the difference in the above lines of 6-NDFL was compared with the indicators in line 030 of the calculation “Amount of payments and other remuneration calculated in favor of individuals.” A new formula has been added for checking the declared expenses for payment of benefits for temporary disability and in connection with maternity with information provided from the Social Insurance Fund (we are talking about the amount allocated to reimburse the expenses incurred for contributions).

How to check insurance premium calculations

The solution should be divided into two stages:

  • intraform control is a check of indicators within the calculation itself. That is, whether the accountant performed the arithmetic calculations correctly;
  • inter-documentary controls are a form of control that involves comparing the indicators of different reporting forms.
  1. Control inside the report:
  • if you fill out reports using specialized accounting programs, then this type of control is carried out automatically;
  • when filling out the form manually, check that the taxable base is calculated correctly - this is the sum of all charges minus non-taxable amounts;
  • check the correctness of calculation of contributions according to the approved insurance tariffs (base multiplied by the tariff);
  • when filling out the third section, control the arithmetic operations (the amount of accrued earnings for the reporting three months);
  • deposit amounts in rubles and kopecks;
  • the total amount of the third section for all employees of the organization must correspond to the amount of accruals in the second section.
  1. We compare the indicators with other forms. Control ratios of 6-NDFL and insurance premiums: the difference between line 020 of section 1 and line 025 must be less than or equal to:
  • the basis for calculating insurance premiums for compulsory insurance is line 050 of subsection 1.1 of Appendix No. 1 of the calculation for SV;
  • the total amount of payments is line 030 of subsection 1.1 of Appendix No. 1 of the RSV.

The relationship between 6-personal income tax and the total amount of payments under the DAM (line 030) is not always fulfilled. The exception is completely non-taxable payments, for example, daily allowances within the norm and child benefits are not indicated in 6-NDFL, but are included in the total amount of payments in the DAM. In this case, the Federal Tax Service may require clarification.

Online services and verification programs

In practice, it is quite difficult to manually check benchmark ratios for insurance premiums. Therefore, representatives of the Federal Tax Service recommend drawing up the form electronically, rather than on paper. Let us remind you that only those insurers whose average number of employees does not exceed 24 people can report to the regulatory authorities (Federal Tax Service, Social Insurance Fund and the Russian Federation) on paper. Insurers with 25 or more employees are required to report electronically.

To prepare reports, use specialized accounting programs, free applications that you need to download and install on your work computer, or. All programs already have established control ratios in the report for calculating insurance premiums online, which makes the accountant’s work much easier.

How to work with online resources

The report verification algorithm depends on the selected software type. In general, the operating procedure is as follows:

  1. Prepare the report electronically. For example, use specialized accounting programs or applications from the official website of the Federal Tax Service.
  2. Check the finished report using internal control. Such actions provide standard settings for accounting programs.
  3. If the program does not support intra-form control, then you can check the RSV like this:
  • download the report in XML format—this is a special reporting format;
  • upload the report file to the application for verification;
  • or upload reports to the website;
  • follow the recommended software actions;
  • correct errors identified by the check;
  • submit reports to the Federal Tax Service.

Advice! If you submit reports via secure communication channels and use specialized software, then most likely the program for sending reports provides for mandatory forms of control. For example, PP "SBIS" will check the report for arithmetic errors, and will also point out discrepancies with 6-NDFL.

Not all services are equally “free”

When using the new online service for reconciling insurance premium reports, be vigilant. Some sites offer a free test - a one-time reporting reconciliation. Further control of the forms will be paid.

For example, if the site requires you to enter a phone number or card, then most likely money will be debited from your accounts. But reporting control services may not be provided. Fraudsters have come up with a number of tricks. For example, during an online check, the site produces a new error that the accountant has not encountered before. But the service does not provide explanations for the shortcomings, but requires payment. Be carefull!

Basically, the control ratios published in the letter from the Federal Tax Service have been preserved in the same form as in the previous version (letter from the Federal Tax Service). But there are also changes. For example, in the equation of equality “The total amount of calculated CBs on the compulsory pension fund for each month from a base not exceeding the limit value for the payer as a whole ≠ the amount of calculated CBs on the compulsory pension fund for the corresponding month from a base not exceeding the limit value for each individual” is now An error is allowed, but not more than 0.5 kopecks multiplied by the number of insured persons.

In the control ratio for column 2 of line 050 of Appendix 7, a condition appeared that it should be met only for annual calculations: provided that “reporting period code” = 34 g. 2 tbsp. 050 adj. 7 rub. 1 SV ≥ 70.

The control ratio on the equality of the value of line 240 in each month to the product of the base and the tariff (item 220 × tariff = item 240), which in the first quarter caused a lot of trouble for accountants, because they calculate contributions not from the base for the month, but on an accrual basis, has been canceled the total from the beginning of the year, taking into account previously paid amounts (in accordance with clause 1 of Article of the Tax Code of the Russian Federation). And also now the meaning of Art. 030 of subsection 1.2 (payments for calculating contributions for compulsory medical insurance) with the amount in columns 210 of section 3 (discrepancies arose when making payments to temporarily staying foreigners).

But new checks have appeared for the number of insured persons. Now the tax authorities will check in the calculation the values ​​indicated in column 2 of lines 010 of subsections 1.1, 1.2 and Appendix 2, with the number of “1” (attribute of the insured person in the system) indicated in lines 160 (OPS), 170 (Compulsory Medical Insurance), 180 (OSS) subsections 3.1.

The changes also affected inter-document checks. So, for reconciliation with 6-NDFL, the calculation will now use not line 030 of subsection 1.1, but line 050 (the basis for calculating insurance premiums). In addition, the tax authorities will compare the data on line 080 of Appendix 2 (expenses reimbursed by the FSS for the payment of insurance coverage) with the information provided to the Federal Tax Service from the FSS.

The remaining indicators regarding expenses for compulsory social insurance (Appendices 3, 4) will be checked by the territorial bodies of the Social Insurance Fund using the control ratios published in the letter.

Answers to frequently asked questions

Features of filling out the updated calculation

Question. I sent a calculation of insurance premiums to the Federal Tax Service. In response, a notification was received that the calculation had been accepted, but clarification was required, since a discrepancy was found with the full name and SNILS for one employee. How to fill out the updated calculation correctly?

Answer. In the updated calculation, section 1 must be included with the same data that was in the initial calculation, and section 3 for the specified employee must be included twice:

  1. With adjustment number 1 with the same full name-SNILS as in the initial calculation and without the amounts in subsection 3.2.
  2. With adjustment number 0 with the correct full name-SNILS and with the amounts in subsection 3.2.

Duplication of SNILS is not allowed

Question. Our organization submits calculations for insurance premiums centrally for all departments. We generated a single calculation, sent it to the tax office at the place of civil defense registration and received a notification that the calculation is considered not submitted due to “failure to fulfill the condition that the value of the amount of insurance premiums for the payer is equal to the total amount of insurance premiums for the insured persons.” . But we have the same amounts between line 061 and columns 240. What is the reason for the refusal?

Answer. Check whether SNILS is duplicated in section 3. This occurs when an employee moves between departments during the reporting period, and at the end of the period a single calculation is generated from xml files received from the departments. When processing the calculation in the Federal Tax Service, the amounts in column 240 for double SNILS are excluded from the calculation for verification, since they cannot be identified unambiguously, and therefore a discrepancy arises with line 061. For one individual there should be only one section 3, and the amounts accrued in different departments need to be combined. A check for duplication of SNILS can be done in Kontur.Extern.

Reconciliation of full name and SNILS

Question. When you handed over the RSV to the Pension Fund, it was possible through Kontur. Externally request from the Fund a reconciliation of your full name/SNILS. How to make such a request to the Federal Tax Service?

Answer. Such a reconciliation of full name and SNILS can only be done in the taxpayer’s personal account on the Federal Tax Service website. And in the Kontur.Extern system, when filling out the calculation of insurance premiums in section 3, you can generate an xml file for uploading in your personal account, so as not to enter personal data there manually. This opportunity appeared in the Kontur.Extern system at the beginning of July.

The Federal Tax Service of the Russian Federation in the letter under consideration provides updated check tables to monitor the correctness of the reflection of indicators in the calculation of contributions, approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@.

Control ratios (CRs) were drawn up to replace the previously sent CSs (letter No. BS-4-11/4371@ dated March 13, 2017).

In the new version of the document, tax officials, in particular, propose to reconcile the calculation data with form 6-NDFL differently: the difference between lines 020 and 025 of section 1 of 6-NDFL correlates (may be greater or equal) with the contribution base - with line 050 gr. 1 subsection 1.1 of section 1 of the calculation.

In the previous version, the difference in lines 6-NDFL was compared with the indicator on line 030 of the calculation. Which raised many questions, since this line reflects all employee income, including non-taxable income (children's benefits, daily allowances, etc.), and completely non-taxable income is not included in form 6-NDFL.

Therefore, the previous CS may not have been carried out even if the calculation for insurance premiums and 6-personal income tax was correctly filled out.

Now there should be fewer questions in this part of the Constitutional Court.

Although discrepancies are still possible due to transferable (from one quarter to another) payments, including accrued but not paid GPA remunerations, vacation pay and other amounts.

Tax authorities, having discovered non-compliance with the Tax Code, will demand an explanation of its reasons.

Control formulas have also appeared for comparing calculation data with information provided from the Federal Social Insurance Fund of the Russian Federation on the amounts allocated by the fund for the implementation (reimbursement) of expenses for the payment of benefits.

The indicators in columns 3-5 of line 80 of Appendix 2 of Section 1 of the calculation must correspond to the allocated amounts for the payment of insurance coverage. If the indicated indicators turn out to be greater than those sent from the fund, the tax authorities will send a request for explanations or corrections.

If there are none (or the explanations do not satisfy the tax authorities), an act on the identified violations of the Tax Code of the Russian Federation will be drawn up.

Editor's note:

in accordance with clause 11.14 of the Procedure for filling out the calculation on page 080 of Appendix 2 to Section 1 of the calculation, the corresponding columns reflect the amounts of expenses reimbursed by the Federal Social Insurance Fund of the Russian Federation for the payment of benefits for VNiM from the beginning of the billing period. At the same time, there is no special line in the calculation that would reflect the debt owed to the fund as of 01/01/2017.

From the specified wording it was unclear whether it was necessary to show in the calculation last year’s amounts of expenses reimbursed by the Social Insurance Fund of the Russian Federation this year.

Finally, the companies waited for official clarification. It is possible that many payers of contributions, due to the sluggishness of officials, made mistakes in the first calculation (it was submitted to the Federal Tax Service until May 2, 2017), including benefits reimbursed for the previous year.

How to pay fines for late payment of insurance premiums

Tax officials reminded that delays in submitting calculations will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid on time, subject to payment (surcharge) on the basis of this calculation, for each full or partial month from the day established for its submission. The upper fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.

Therefore, if all contributions are paid on time, then for late payment the fine will be 1 thousand rubles.

The fine must be paid for each type of insurance separately to the corresponding BCC:

  • 182 1 02 02010 06 3010 160 - for OPS;
  • 182 1 02 02090 07 3010 160 - at VNiM;
  • 182 1 02 02101 08 3013 160 - for compulsory medical insurance.
A minimum fine of 1 thousand rubles is also imposed for failure to submit a zero calculation of contributions. This amount should be distributed to budgets based on the standards for splitting the basic tariff of 30 percent into certain types of compulsory social insurance (22 percent for compulsory social insurance, 5.1 percent for compulsory medical insurance, 2.9 percent for VNIM), namely:
  • 22:30 x 1,000 = 733.33 rub. - to the Pension Fund of Russia;
  • 5.1:30 x 1,000=170 rub. — in the FFOMS;
  • 2.9:30 x 1,000 = 96.67 rub. - in the FSS of the Russian Federation.

How to classify activities when applying a reduced tariff

The Federal Tax Service of the Russian Federation explained the procedure for classifying activities related to the use of computer technology and information technologies (CT and IT) for the application of preferential tariffs to simplified taxation system companies according to paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation.

Since the beginning of this year, OKVED OK 029-2014 (OKVED 2) has been in force, while OKVED OK 029-2001 (OKVED) has become invalid.

Tax officials spoke about the correspondence of the codes of these classifiers to each other.

TABLE: “Codes of compliance with activities related to VT and IT in the old and new classifier”

Codes of activities related to VT and IT

OKVED (class 72, includes groups of codes):

OKVED 2 compliance codes:

72.10 “Consulting on computer hardware”;62.02 “Consulting activities and work in the field of computer technology”;
72.20 “Software development and consulting in this area”;62.01 “Computer software development”;

62.02 “Consulting activities and work in the field of computer technology”;

72.30 “Data processing”;63.11 “Data processing activities, provision of information placement services and related activities”;
72.40 “Activities for the creation and use of databases and information resources”;63.11.1 “Activities for the creation and use of databases and information resources”;
72.50 “Maintenance and repair of office machines and computer equipment”;code 95.11 “Repair of computers and peripheral computer equipment”;
72.60 “Other activities related to the use of computer technology and information technology”62.09 “Activities related to the use of computer technology and information technology, other”

Thus, the benefit under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation applies to organizations whose main types of economic activity, in accordance with OKVED 2, are activities under codes 62.01, 62.02, 62.09, 63.11, 63.11.1 and 95.11.

How to get an installment plan to pay off your dues

The court granted the district hospital a one-year payment plan for penalties for late payment of insurance premiums accrued before January 1, 2017 in the amount of 5 million rubles.

Article 75 of the Tax Code of the Russian Federation prescribes: in case of payment of due amounts of taxes (contributions) later than the deadlines established by the Tax Code of the Russian Federation, penalties will be charged.

Failure to fulfill the obligation to pay taxes (contributions) is the basis for sending a tax demand to the violator to pay the tax.

This is what the Federal Tax Service did, issuing a demand dated 01/09/2017, which asked the hospital to pay the debt on penalties by 04/01/2017. However, this debt was not paid voluntarily, so the tax authorities went to court with a demand to collect the debt.

Having examined the submitted documents, the court agreed with this requirement.

The district hospital also went to court with a request to extend the execution of the court decision by installments for a period of 24 months with monthly repayment of equal amounts, starting from the moment the decision was made, citing a difficult financial situation due to the debtor's lack of funding from the budget.

The arbitrators granted this request and provided the debtor with an installment plan for the execution of the judicial act for a period of 24 months with the debt repaid in equal monthly installments (209.6 thousand rubles each).

At the same time, the court took into account the social significance of the tasks performed by the hospital and its inability to fully repay the debt collected by the court.

DECISION of the Arbitration Court of the Moscow Region dated June 13, 2017 No. A41-32636/17

Editor's note:

Since the beginning of this year, tax officials have been monitoring the timely payment of payments, reporting on contributions, and also collecting debts, penalties, fines on them, including those incurred as of 01/01/2017 (Article 4 of the Law of 07/03/2016 No. 243-FZ).

In this case, the rules of the Tax Code of the Russian Federation apply.

Examples of the practice of collecting debt on contributions by the Federal Tax Service are also disputes considered by the Arbitration Courts:

  • Republic of Kalmykia (decision No. A22-1789/2017 dated June 26, 2017, the inspection collected contributions and penalties from the debtor for 9 months of 2016);
  • Ivanovo region (decision No. A17-3662/2017 dated June 23, 2017, tax authorities collected last year’s penalties and contributions);
  • Saratov region (decision No. A57-12093/2017 dated June 28, 2017, the court recognized similar penalties from tax authorities as lawful).

How to reduce the fine for late reporting of insurance premiums

The Pension Fund of the Russian Federation imposed a fine on the company in the amount of 254.3 thousand rubles for late submission of RSV-1 for 2016. The report was submitted to the TCS fund on 02/27/2017 instead of 02/20/2017.

The company did not agree with the fund's decision and went to court.

Themis found that Law No. 212-FZ, which was in force at the time the company committed the violation, became invalid as of 01/01/2017 due to the adoption of Federal Law No. 250-FZ dated 07/03/2016.

From 01/01/2017, the procedure for calculating and paying insurance premiums is established by Ch. 34 Tax Code of the Russian Federation.

In this regard, the dates for submitting the calculation have changed: it is submitted to the tax authority no later than the 30th day of the month following the billing (reporting) period.

But by virtue of Art. 23 of Law No. 250-FZ, calculations (updated calculations) for insurance premiums for reporting (calculation) periods expired before January 1, 2017 are submitted to the funds in the manner established by the Law on Insurance Contributions, which was in force before the entry into force of Law No. 250-FZ Federal Law.

Having examined the legislative norms, the court found that the fine under Part 1 of Art. 46 of Law No. 212-FZ was collected from the company lawfully.

However, the arbitrators, guided by the position of the Constitutional Court of the Russian Federation (Resolution No. 2-P dated January 19, 2016), reduced the penalties to 7 thousand rubles, taking into account the following facts:

  • minimum delay in submitting the report - only 3 days;
  • the nature of the applicant’s activity (social catering plant);
  • the company has not previously been held accountable for similar violations;
  • no debt on insurance premiums.
DECISION of the Arbitration Court of St. Petersburg and the Leningrad Region dated June 28, 2017 No. A56-30221/2017

The document is included in the ATP "Consultant Plus"

Editor's note:

a fine for being late with RSV-1 in the Pension Fund was imposed according to the previously valid norm (clause 1 of Article 46 of Law No. 212-FZ) in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last 3 months of the reporting (calculation) period, for every full or partial month from the day established for submitting the calculation, but not more than 30 percent of the specified amount and not less than 1 thousand rubles.

Tax inspectors will fine you for violating the deadline for submitting a new calculation in accordance with the provisions of Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the unpaid amount of contributions for each month, the maximum that threatens is 30 percent of this amount.

If insurance premiums are paid on time, then for violation of the deadline for submitting calculations for insurance premiums, a minimum fine of 1 thousand rubles will be collected.


Return back to

We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. Since April 30 falls on a Sunday, and May 1 is a public holiday, the calculation must be submitted no later than May 2, 2017.

Now is the time to start collecting the necessary information for a new report. By preparing all the data correctly, you will minimize the risk of controllers detecting discrepancies. Tax officials will check the information provided using a certain methodology. In total, the calculation includes 311 internal comparison control points. But, more importantly, officials will compare the Calculation with indicators from 6-NFDL. We will look at what information should converge in today’s material.

According to the regulatory legislative provisions of the RSV 2017, the tax authorities will not accept it in two cases:

The data from Section 1 and the total indicator of all insurance premiums for Section 3 of the new calculation do not agree;

Errors were found in information about employees (incorrect full name, SNILS, TIN).

If other discrepancies are found, the DAM 2017 will be accepted, but inspectors will require clarification during the inspection process, which must be sent or the report corrected within 5 working days (clause 3 of Article 88 of the Tax Code of the Russian Federation).

The Tax Service of the Russian Federation issued a letter dated March 13, 2017 No. BS-4-11/4371@, which provides the control ratios of the 2017 DAM and examines some contradictory situations. We talked about this letter in one of our previous articles:

If errors are identified that prevent tax authorities from accepting the calculation, officials will notify the company. After making corrections, the calculation must be sent again.

In this case, you need to submit not a “corrective” calculation, but a “primary” calculation, but with the errors corrected. On paper, the updated “primary” calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via TKS - within 5 working days (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Let's look at what information from other mandatory reports will be checked by tax inspectors with data in the DAM 2017 for the first quarter of 2017.

RSV 2017 and SZV-M

Tax officials will check lines 070 to 100 of Section 3 of the RSV 2017 with personalized information about employees (in the same way, the Pension Fund verifies the employee’s data in SZV-M). Inspectors will check for discrepancies in the full names of employees, SNILS numbers and, if available, TIN. The verification will be carried out from the automated information system database.

If even one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company about this.

Addition to the article: the inclusion of data from the SZV-M form in section 3 of the Calculation of insurance premiums to the Federal Tax Service is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06/22747.

Intra-settlement check

Inspectors will also be interested in the correctness of the data entered into the DAM 2017 on the number of insured persons. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 appendix 1, appendix 2 to Section 1 of the Calculation.

Controllers will review information about the number of all insured persons and check whether this number is not less than the number of employees from whose salaries insurance premiums are calculated. The number of insured persons cannot be less than the number of employees working in the company for whom contributions are paid. Reconciliation will be carried out for each reporting month and if discrepancies are identified, explanations will be required. In response, you need to send a clarifying calculation to the Federal Tax Service at the place of registration.

RSV 2017 and 6-NDFL

Mainly, the new RSV 2017 will be checked only by tax authorities with 6-NDFL.

At the same time, one indicator is important to controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 from subsection 1.1 to Section 1 of the 2017 RSV.

Inspectors will check this line with line 020 of Section 1 6-NFDL, which indicates the amount of income of individuals. If the data does not add up, officials will demand an explanation from the company.

Please note that if you submitted 6-NDFL for the 1st quarter of 2017 to the Federal Tax Service, then the new RSV 2017 will also have to be submitted to the tax authorities. Moreover, this must be done even if in the reporting quarter all income paid to individuals was not subject to insurance premiums by law. This note was made in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@.

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