The form for calculating insurance premiums was approved by order of the Federal Tax Service dated October 10, 2016 No. MMB-7-11/551@. This order also approved the electronic payment format.
How are negative values obtained?
Negative values in the calculation of insurance premiums may result if the cost of paying social benefits exceeds the amount of accrued contributions.
Negative values of insurance premiums can also be obtained when recalculating the base for previous periods. But in the reporting for the current period, the amount of the recalculation of the indicators of the previous period is not reflected, but an updated calculation is submitted.
In current reporting, the indicator on line 090 “Amount of insurance premiums payable (the amount of excess of expenses incurred over calculated insurance premiums)” of Appendix 2 to Section 1 of the calculation is calculated as follows:
Calculated amount of mandatory “social” (line 060 of Appendix 2 to Section 1) – Costs for payment of benefits (line 070 of Appendix 2 to Section 1) + Amount of reimbursement of costs for payment of benefits received from the Social Insurance Fund (line 080 of Appendix 2 to Section 1).
Even if as a result of the calculations you get a negative value, you must indicate it in line 090 without the minus. The excess of expenses over the amount of contributions will show the sign of line 090:
- “1” – if the calculated amount was greater than or equal to 0;
- “2” – if the amount is less than zero.
If the tax authorities discover that the calculation of insurance premiums contains negative values, they will require changes to be made to the report and a “clarification” must be submitted. This is stated in the Letter of the Federal Tax Service of Russia dated August 24, 2017 No. BS-4-11/16793@.
When else will they ask for clarification?
Calculations for insurance premiums must be submitted:
- to the tax authority at the location of the organization;
- to the tax authority at the location of separate divisions of organizations that are authorized to accrue payments and other remuneration in favor of individuals;
- to the tax authority at the place of residence of the individual making payments and other remuneration to other individuals.
- the amounts of insurance contributions for compulsory pension insurance, which are calculated for each of the last three months of the billing (reporting) period as a whole for the payer based on a base that does not exceed the maximum value (line 061 of subsection 1.1 of Appendix 1 to Section 1), do not correspond to the amount of calculated contributions for all insured persons for the specified period (the amount of line 240 of subsection 3.2.1 of section 3);
- Inaccurate personal data identifying the insured persons is indicated: Full name, SNILS, Taxpayer Identification Number (if available).
If discrepancies are detected, the tax authority will send a notification to the payer. The payer is obliged to eliminate the detected inconsistencies and resubmit the payment as a primary one.
The following deadlines have been established for this:
- five days from the date of sending the notification in electronic form;
- ten days from the date of sending the notice on paper.
In the “Adjustment number” field on the title page of the clarifying calculation, when eliminating inconsistencies, you must indicate “0--”.
If the payer meets the five-day deadline (ten days for a paper report), then the date of submission of the calculation with clarifications will be considered the date of submission of the initial calculation, which was recognized as not submitted.
This procedure for providing a clarifying calculation for insurance premiums is set out in paragraph 7 of Article 431 of the Tax Code.
Update for last year
The Federal Tax Service of Russia, in a letter dated June 28, 2017 No. BS-4-11/12446@, explained the procedure for filling out updated calculations for insurance premiums for reporting periods starting from the first quarter of 2017.
Tax officials provided in the letter recommendations for payers of insurance premiums on filling out section 3 “Personalized information about insured persons” of the updated calculation. Experts recommend filling out the personalized accounting section as follows:
- for each insured individual for whom inconsistencies are identified, the personal data reflected in the initial calculation is indicated in the corresponding lines of subsection 3.1 of the calculation, while in lines 190 - 300 of subsection 3.2 of the calculation, “0” is indicated in all acquaintances;
- at the same time, for the specified insured individual, subsection 3.1 of the calculation is filled out, indicating correct (up-to-date) personal data and lines 190 - 300 of subsection 3.2 of the calculation in accordance with the established procedure.
To correct (clarify) information about insured individuals, with the exception of personal data, the updated calculation is filled out in the prescribed manner, taking into account the following:
- if any insured individuals are not included in the initial calculation, then section 3 containing information regarding these individuals must be included in the updated calculation, and at the same time the indicators in section 1 of the calculation are adjusted;
- in case of erroneous submission of information about the insured persons in the initial calculation, section 3 must be included in the updated calculation, containing information regarding such individuals, in which “0” is indicated in lines 190 - 300 of subsection 3.2 of the calculation in all acquaintances, and at the same time the indicators are adjusted Section 1 of the calculation;
- if the policyholder needs to make changes for individual insured persons of the indicators reflected in subsection 3.2 of the calculation, section 3 must be included in the updated calculation, containing information regarding such individuals with correct indicators in subsection 3.2 of the calculation, and if necessary (in case of a change in the total amount of calculated insurance premiums) the indicators of section 1 of the calculation are adjusted.
We are waiting for a new form
The Federal Tax Service of Russia is working on a draft order that will make changes to the form and format of calculations for insurance premiums, as well as to the procedure for filling it out. This is the draft Order of the Federal Tax Service of Russia “On amendments to the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form "" (hereinafter referred to as the Order).
The notice of the beginning of the development of the Order indicates that changes will be made to certain indicators for calculating insurance premiums. This initiative comes from the tax service and is not related to changes in legislation.
The planned date for entry into force of the Order is indicated - January 2018. There is no transition period provided.
The calculation must be submitted quarterly no later than the 30th day of the month following the reporting (calculation) period, taking into account the rule for postponing the date if it coincides with weekends or holidays (clause 7 of Article 431 of the Tax Code of the Russian Federation). For 2017, calculations must be submitted no later than January 30, 2018.
The employer pays part of the disability benefits, as well as in connection with maternity, to employees from its own funds, which the Social Insurance Fund then reimburses in an amount exceeding accrued insurance contributions. The money is returned to the payer’s bank account, and such a return must be reflected when filling out the calculation of insurance premiums. Let's look at how to reflect compensation from the Social Insurance Fund in the DAM. What to do if benefits were paid in 2017, and compensation came in 2019? Is it normal that the balance sheet and the DAM do not converge? We will answer these questions so that filling out the DAM when receiving compensation from the Social Insurance Fund 2019 does not cause problems.
How to show compensation from the Social Insurance Fund in the RSV
Starting from 2017, when filling out the DAM, the Form and Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ are used.
The procedure for filling out the RSV 2019 (reimbursement from the Social Insurance Fund) states that the amounts of insurance premiums for VNiM (insurance in connection with temporary disability and in connection with maternity) are reflected in Appendix 2 to Section 1 of the Calculation.
In accordance with clause 11.14 of the Procedure, in line 080 of Appendix 2, you must indicate the amount of compensation from the Social Insurance Fund in the column corresponding to the month of actual compensation.
Thus, if the Fund reimbursed the employer’s expenses for paying benefits in May 2019, then this should be reflected on line 080 in the column for the 2nd month of the 2nd quarter. We will describe in detail how to do this in an example.
In the final line 090 of Appendix 2, you must indicate the amount calculated using the following formula:
This reflects the difference between accrued contributions and expenses for payment of benefits plus the amount of compensation from the Social Insurance Fund for the reporting period.
Calculating the difference can result in either a negative or a positive number.
There is no need to indicate the amount with a minus sign in front in the calculation! Only the difference is indicated, and you need to show whether it is negative or positive using the numbers 1 or 2, entered in the “sign” columns:
- 1 - premiums are greater than the cost of insurance payments to employees;
- 2 - the cost of insurance payments is greater than the accrued premiums
So, if you get a negative value, put the number 2 in the “sign” column. This will mean that the amount of benefits you transferred is greater than the amount of insurance premiums.
Please note that at the end of the reporting period, the result will be either an amount payable to the budget (positive) or reimbursement from the budget (negative). They will be indicated with attributes “1” and “2” respectively. In this case, you cannot simultaneously fill in the calculation lines:
- 110 and 120;
- 111 and 121;
- 112 and 122;
- 113 and 128.
When you receive the amount to be paid, fill out line 110, and for reimbursement, fill out line 120, and so on.
If the data in the DAM differs from the accounting data
Reflecting the reimbursement of expenses by the Social Insurance Fund when filling out the DAM, accountants notice a discrepancy in the amount of insurance premiums indicated in line 090 of the calculation with the accounting data. This discrepancy raises doubts and a logical question: is the form filled out correctly? For example, in fact, the Social Insurance Fund reimbursed the company’s expenses, but when filling out the calculation, it turns out that the company owes the Fund a larger amount than it actually did. Since the money that the Fund has already reimbursed is added to the contributions accrued for the period.
In fact, there is no mistake in this. And you need to fill out the calculation exactly as indicated in the Procedure.
Despite the fact that a large amount will be indicated in the final line 110 of Section 1, as well as in line 090 of Appendix 2, only the amount of the contributions themselves will need to be paid to the Fund.
After transferring all the information to the budget settlement card, tax authorities will see which amounts are arrears and which are overpaid. And the money reimbursed by the Fund to the policyholder will be indicated as an overpayment. You will not have any debt to the Social Insurance Fund.
If expenses for payment of benefits were taken into account last year, and compensation was received in the current year
In this case, the filling order is also observed and the above formula is used. Regardless of the period for which the Social Insurance Fund reimburses costs, for the previous quarter or for the previous year, this must be reflected in the calculation directly in the month of receipt.
This is stated in the explanatory Letter of the Federal Tax Service of Russia dated 04/09/2018 No. BS-4-11/6753@.
In addition, such a conclusion can be drawn from the norms Chapter 34 of the Tax Code of the Russian Federation, which, starting from January 2017, provides for the offset of expenses spent on VNIM benefits against upcoming payments.
Sample of filling out the DAM with compensation from the Social Insurance Fund
Let's give an example of filling out the RSV when reimbursing the Social Insurance Fund.
Initial conditional data for our example:
Contributions accrued for the 1st quarter:
Benefits paid for the 1st quarter:
The excess of benefits over contributions was: 350,000 - 150,000 = 200,000 rubles.
The lines of Appendix 2 to Section 1 in the DAM for the 1st quarter that interest us, when filled out for this example, look like this:
Let’s assume that we reimbursed the payment of benefits to the organization in May 2019.
Let's consider where the DAM reflects compensation from the Social Insurance Fund when filling out Appendix 2 of Section 1 on a half-year basis, if contributions were accrued for the 2nd quarter:
In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for the half-year, we add up the amount of contributions for the 1st and 2nd quarter): 150,000 + 150,000 = 300,000 rubles.
Benefits paid for the 2nd quarter:
In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for the half-year, we add up the amount of benefits paid for the 1st and 2nd quarter): 350,000 + 120,000 = 470,000 rubles.
In the 2nd quarter there was compensation from the Social Insurance Fund:
Then the lines of interest to us in Appendix 2 of Section 1 of the RSV for the first half of 2019 will look like this:
Please note that at the end of the six months, the amount to be reimbursed from the budget was obtained.
When filled out, it is indicated with the sign “2” in column 1. This means that for the six months the amount of benefits paid to employees exceeded insurance accruals.
And at the end of the second quarter, the amount payable to the budget was obtained. It is indicated with the sign “1” in column 3. That is, for the 2nd quarter, the amount of insurance accruals exceeded the amount of benefits.
For clarity, we will show in the pictures how the values indicated in lines 090 were calculated.
In just six months, benefits exceeded contributions by 170,000 rubles. (300,000 - 470,000 = -170,000). If we add the funds transferred to the FSS in May 2019 in the amount of 100,000 rubles, it turns out that the FSS still owes the organization 70,000 rubles. We indicate this value in line 090 with the sign “2”.
For the second quarter, insurance accruals, taking into account the compensation received from the Social Insurance Fund, exceed the costs of benefits. To be paid to the budget - 130,000 rubles. We enter this value when filling in with the sign “1”.
In April 2019, the Social Insurance Fund has not yet reimbursed the organization’s expenses, so in the calculation of 100,000 rubles. they don't take it. We indicate contributions payable in the amount of 5,000 rubles.
In May 2019, we add the reimbursed 100,000 rubles. to the difference between lines 060 and 070, since it was in this month that they were listed.
In June we indicate only the difference between lines 060 and 070.
We hope that now filling out the RSV when receiving compensation from the Social Insurance Fund 2019 will be a simple task for you.
How to check the correctness of filling
Knowing how to reflect reimbursement of expenses in the DAM, do not be alarmed by discrepancies with accounting, but check yourself using control ratios.
Most accounting software automatically checks these ratios and prevents you from filling out rows with incorrect numbers. If you fill out the calculation yourself, then the control ratios are given in Letter of the Federal Tax Service of Russia dated December 29, 2017 No. GD-4-11/27043@.
You can also order a reconciliation of calculations with the budget from the tax service, this will help ensure that the form is filled out correctly: if the accounting data coincides with the results of the reconciliation, then everything is correct.
It is important that tax authorities and inspectors from the Social Insurance Fund receive information not from the final lines of the DAM, but from the budget payment cards, where all the data is transferred. And in these cards, as we have already indicated above, overpayments and arrears are reflected differently.
Categories Latest notes Archive Friendly sites Secret section Search Statistics Reflection in the lines of calculation for insurance contributions of the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund Author: Methodological material Date: 2017-10-30 Reflection in the lines of Calculation for insurance contributions of the amount of benefits for temporary disability with funds paid at the expense of the employer and at the expense of the Social Insurance Fund Reason: Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11/ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the presentation format calculation of insurance premiums in electronic form" in the Letter of the Federal Tax Service dated December 28, 2016.
How to reflect it in the calculation?
The employer's costs for paying benefits are fully financed from the Russian Social Insurance Fund. This occurs by reducing the amount of calculated social insurance contributions by the expenses incurred (Art.
3 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ). The exception is temporary disability benefits.
Attention
The employer is obliged to pay for the first three days of illness of an individual at his own expense (Part 2, Article 3 of Law No. 255-FZ). The costs of paying benefits in this part do not reduce the amount of contributions payable, therefore, when filling out Appendix No. 2 to Section 1 of the new calculation of insurance premiums, they do not need to be taken into account.
Specialists of the Federal Tax Service of Russia, in clarification dated December 28, 2016 No. PA-4-11/, clarified that on line 070 of this application it is necessary to indicate only those expenses that were incurred to pay contributions.
Error 404
N PA-4-11/ explains: According to line 070 of 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, the amounts of the payer’s expenses incurred for the payment of insurance coverage are reflected in the corresponding columns for compulsory social insurance in case of temporary disability and in connection with maternity. These lines reflect actual expenses incurred against accrued insurance premiums for the payment of insurance coverage.
Amounts paid for the first three days of temporary disability at the expense of the policyholder are not included in these lines, i.e. in Appendix 2 of the calculation of insurance premiums we reflect only benefits at the expense of the Social Insurance Fund; we do not show days at the expense of the employer for the first three days of illness, because these three days do not reduce the amount of contributions due.
Info
How to reflect sick leave in the calculation of insurance premiums
In the 1st quarter of 2017, the organization paid temporary disability benefits in the total amount of 120,000 rubles. Expenses at the expense of the organization amounted to 70,000 rubles, and at the expense of the Russian Social Insurance Fund - 50,000 rubles.
Is it necessary to indicate on line 070 of Appendix No. 2 to Section 1 of the calculation the entire amount of benefits paid or only the part that was paid at the expense of the employer’s own funds? The form and procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ Appendix No. 2 to Section 1 of the calculation reflects the calculated contributions for compulsory social insurance in case of disability and in connection with maternity, as well as the payer's expenses for paying insurance coverage to individuals.
Such expenses must be reflected on line 070.
How to include sick leave in the calculation of insurance premiums
Thus, you need to show in Appendix 2 (section XI of Appendix No. 2 to the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/): - on line 060 - accrued contributions from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 070 - accrued benefits from the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 080 - the amount of compensation received from the Social Insurance Fund since the beginning of the year, for the reporting period with a monthly breakdown for the last quarter; - on line 090 - the difference between accrued contributions (line 060) and benefits (line 070), plus line 080. As a result, you will get: - either the amount payable to the budget - sign 1; - or the amount of excess of expenses over contributions - sign 2.
And after that, you transfer the data from line 090 of Appendix No. 2 to section 1 of the calculation (p.
How to reflect sick leave in the calculation of insurance premiums 2018
In Appendix 2 to Section 1, the calculations show the amount of insurance premiums for disability and in connection with maternity, tax officials reminded. Line 090 reflects the contributions to be paid, or the amount of excess benefits over the calculated contributions for this type of insurance.
The indicators in the columns of line 090 are defined as the difference between the calculated contributions in the columns of line 060, and the paid benefits in line 070, increased by the amount of expenses reimbursed by the Social Insurance Fund reflected in the columns of line 080. In line 090, the value 1 must be entered - if the amount according to the formula is greater or equal to 0.
Set the value to 2 if it is less than 0. Companies pay contributions in case of temporary disability and in connection with maternity, minus expenses for this type of insurance.
Home Insurance premiums How to reflect in the calculation? Sick leave for three days at the expense of the employer. How to reflect in the calculation of insurance premiums Appendix 2 to Section 1, Appendix 3 and what amount to put in column 120 of Section 1 (taking into account this tax-free amount or without it).
Offset payments. p. 070 app. 2., p. 100 app. 3 You can leave a comment on this topic after registration. Registered users have more options available.
Go to registration. You can leave a comment on this topic after registering. Registered users have more options available.
Let's start with the fact that the amount of actually transferred contributions is not shown in the calculation. Even if you transfer the accrued amount of contributions to the budget, in the calculation you still need to show the amounts of benefits and reduce the accrued contributions by them.
If you do not do this, but show only the accrued amounts of contributions, then they will automatically be considered the amounts of contributions that need to be paid to the budget. And if so, then you will not be able to demand compensation from the FSS.
Important
After all, after you submit a calculation of contributions to the Federal Tax Service, it will transfer to your FSS department Appendices 2 - 4 to Section 1 of the calculation with data on accrued contributions to VNiM and paid benefits (clause 16, article 431, clause 6, art. 6.1 of the Tax Code of the Russian Federation, clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P dated July 22, 2016).
And the FSS will easily compare the data reflected in the calculation with the data that you showed in the documents submitted to the FSS, in particular, in the calculation certificate and in the breakdown of expenses for the payment of benefits (Part 3, Article 4.6 of Law No. 255-FZ, clause 1, 2(1), 3 of the List, approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n, Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029).
The figures indicated in the calculation of contributions and in the documents submitted to the Social Insurance Fund for reimbursement of benefits must be the same. For more information about these documents, as well as about the current procedure for offset and return of excess expenses for the payment of benefits over the accrued amount of contributions to VNiM, read the answer to the question “Offset of sick leave against contributions and return of overpayment.”
The employer is obliged to provide the employee with guarantees in case of temporary disability, as well as in case of an accident at work and occupational disease. Such guarantees are reflected as payment of the related benefit.
The source of financial support for the costs of paying benefits for temporary disability are funds from the Federal Social Insurance Fund of the Russian Federation (with the exception of the first three days of temporary disability, which are paid at the expense of the employer).
To receive compensation from the Social Insurance Fund, a government agency must provide a certain list of documents to the fund department.
We will consider the procedure for reimbursement of institution expenses for payment of benefits in this article.
Legal basis
The conditions, amounts and procedure for providing benefits for temporary disability, pregnancy and childbirth, and monthly child care benefits are regulated by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” .
The procedure for compensation for harm caused to the life and health of an employee during the performance of his work duties is regulated by Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases.”
Accounting
The accounting (budget) accounting procedure in institutions is regulated by:
- in government institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter referred to as instruction No. 162n);
- in budgetary institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as instruction No. 174n);
- in autonomous institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (hereinafter referred to as instruction No. 183n).
At the same time, accounting (budget) accounting in government institutions is regulated by instructions approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), which is common for any type of institution.
Accounting for settlements with the Social Insurance Fund is carried out on account 303 02 "settlements for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" and 303 06 "settlements for insurance contributions for compulsory social insurance against accidents at work and occupational diseases" (clause 263 of instructions No. 157n).
In accordance with the instructions approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for the payment of benefits accrued at the expense of the Social Insurance Fund are reflected under subarticle 213 “accruals for wage payments” of the KOSGU and type of expenses 119 “compulsory social insurance contributions for payments for wages of employees and other payments to employees of institutions" (129 "compulsory social insurance contributions for salary payments and other payments to employees of state (municipal) bodies", 139 "compulsory social insurance contributions for wage payments (salary) civilians", 149 "compulsory social insurance contributions for payments to employees and other payments to employees of state extra-budgetary funds").
Accounting records in budgetary (autonomous) institutions
If the Social Insurance Fund reimburses expenses for the previous reporting period (year), the receipt of the specified reimbursement to the personal account will be reflected by increasing the off-balance sheet account 17 “cash receipts” opened to account 201 (clause 365 of instructions No. 157n).
At the same time, guided by Instructions No. 65n, the receipts of budgetary (autonomous) institutions from return of accounts receivable from previous years for previously incurred expenses reflected under article 510 “Receipts to accounts” of KOSGU. Therefore, if the Social Insurance Fund reimburses expenses for the previous reporting period (year), the receipt of such reimbursement to the personal account is reflected using Article 510 of KOSGU.
It is also worth noting separately the procedure for reflecting compensation from the Social Insurance Fund for the previous reporting period in line 951 of section 4 of form 0503737.letter Ministry of Finance of Russia No. 02-06-07/26400, Treasury of Russia No. 07-04-05/02-7273 dated 04/19/2018, letter from the Ministry of Finance of Russiadated 12/20/2017 No. 02-07-10/85225 for such amounts it is proposed to indicate analytics code 510. However, the founder of a budgetary (autonomous) institution may establish a different procedure for using the analytics code in section 4 of form 0503737. For example, the founder may require to indicate as the analytics code the CWR for which the expense was previously made ( 119).
Accounting records in government institutions
If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.
Question about RSV. In December 2017, a one-time benefit was paid. In January 2018, the FSS reimbursed us for it. Is it necessary to indicate this compensation in line 080 in the DAM for the first quarter? If you put this compensation in 080, then in line 090 this amount to be paid is entered. But we already paid it last year. How to do it right?
Expert opinion
The answer to your question can be found in the letter of the Federal Tax Service of Russia dated April 9, 2018 No. BS-4-11/6753. It talks about filling out Appendix No. 2 to Section 1 of the Calculation of Insurance Premiums.
In accordance with the Procedure for filling out the calculation of insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ (hereinafter referred to as the Procedure), Appendix No. 2 to Section 1 of the calculation is intended for calculating the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
On line 080, the amounts reimbursed by the territorial bodies of the Federal Social Insurance Fund of the Russian Federation for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity for periods starting from January 1, 2017 are reflected in the columns corresponding to the month in which the compensation was actually made (Clause 11.14 of the Procedure).
When filling out line 090 for each month of the reporting period in which the amount of expenses incurred did not exceed the amount of insurance premiums calculated by the payer, code “1” is indicated in the “attribute” column, and if expenses exceed the amount of calculated insurance premiums, attribute “2” is set ( clause 11.15 of the Procedure).
If the costs incurred by the payer for the payment of insurance coverage exceed the amount of calculated insurance premiums as a whole for the last three months of the reporting period, column 4 of line 090 also displays attribute “2”.
Data from line 090 of Appendix No. 2 to section 1 of the calculation is reflected in section 1 of the calculation:
- on lines 110 – 113 – amounts payable to the budget (with the sign “1”);
- on lines 120 – 123 – the amount of excess of expenses over contributions (with sign “2”).
The mechanism for offsetting the amounts of expenses incurred towards the payment of insurance premiums in case of temporary disability and in connection with maternity is provided for in the structure of the calculation form and the Procedure for filling it out.
It should be taken into account that in accordance with clause 5.21 of the Procedure in section 1 of the calculation, it is not allowed to simultaneously fill in line 110 “Amount of insurance premiums payable for the billing (reporting) period” and line 120 “Amount of excess expenses over calculated insurance premiums for the billing (reporting) period” period".
Moreover, if the amount of expenses incurred by the payer for the payment of insurance coverage exceeded the amount of calculated insurance premiums, then the payer can offset the specified difference against upcoming payments for this type of compulsory insurance both within the reporting period and at its end.
Thus, the amounts of reimbursed expenses are reflected in the submitted calculation for the reporting period in relation to the month in which the territorial bodies of the Federal Insurance Service of the Russian Federation made the specified reimbursement, regardless of the period in which these expenses for the payment of insurance coverage were incurred.
Read how to fill out Appendix No. 2 to Section 1 of the calculation of insurance premiums in Berator on the website berator.ru. Type: “Calculation of insurance premiums.”
