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What is the procedure for filling out section 3 of the calculation of insurance premiums in 2017, submitted to the Federal Tax Service? How many sections 3 should I fill out? Do I need to fill out 3 for each employee? You will find answers to these and other questions, as well as an example of filling out Section 3, in this consultation.
What is section 3 for and who fills it out?
In 2017, a new form of calculation for insurance premiums is being used. The form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Cm. " ".
This reporting form includes section 3 “Personalized information about insured persons.” In 2017, section 3 as part of the calculation of contributions must be filled out by all organizations and individual entrepreneurs that have paid income (payments and rewards) to individuals since January 1, 2017. That is, section 3 is a mandatory section.
Who to include in section 3
Section 3 provides for the inclusion of personalized information for each individual in relation to whom in the last three months of the reporting (calculation) period the organization or individual entrepreneur was the insured. It does not matter whether during this period there were payments and rewards in favor of such individuals. That is, if, for example, in January, February and March 2017, an employee under an employment contract was on leave without pay, then this should also be included in section 3 of the calculation for the 1st quarter of 2017. Since during the designated period of time he was in an employment relationship with the organization and was recognized as an insured person.
Of course, it is necessary to formulate section 3 for persons in whose favor in the last three months of the reporting period there were payments and remunerations under employment or civil contracts (clause 22.1 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV -7-11/551).
Let us assume that during the reporting period a civil contract (for example, a contract) was concluded with an individual, but the person did not receive any payments under this contract, since the services (work) have not yet been provided (performed). In this case, is it necessary to include it in section 3 of the calculation of insurance premiums? In our opinion, yes, it is necessary. The fact is that those employed under civil contracts are also recognized as insured persons by virtue of paragraph 2 of clause 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”.
We also believe that section 3 should be formed for the general director, the only founder with whom the employment contract has been concluded. After all, such persons are also named in paragraph 2 of paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”. Therefore, they should fall under section 3. Even if they did not receive any payments from their own organization in the last three months of the reporting period.
How to fill out section 3: detailed analysis
Initial part
If you are filling out personalized information for a person for the first time, then enter “0–” on line 010. If you are submitting an updated calculation for the corresponding billing (reporting) period, then show the adjustment number (for example, “1–,” “2–,” etc.).
In field 020, reflect the code of the billing (reporting) period, for example:
- code 21 – for the first quarter;
- code 31 – for half a year;
- code 33 – for nine months;
- code 34 – per year.
In field 030, indicate the year for the billing (reporting) period of which personalized information is provided.
Check
The value of field 020 of section 3 must correspond to the indicator of the field “Calculation (reporting period (code)”) of the title page of the calculation, and field 030 of section 3 - the value of the field “Calendar year” of the title page.
In field 040, reflect the serial number of the information. And in field 050 – the date of submission of information. As a result, the initial part of section 3 should look like this:
Subsection 3.1
In subsection 3.1 of the calculation, indicate the personal data of the individual for whom section 3 is being filled out. We will explain what personal data to indicate and provide a sample:
| Line | Filling |
|---|---|
| 060 | TIN (if available) |
| 070 | SNILS |
| 080, 090 and 100 | FULL NAME. |
| 110 | Date of Birth |
| 120 | Code of the country of which the individual is a citizen from the Classifier approved on December 14, 2001 No. 529-st, OK (MK (ISO 3166) 004-97) 025-2001 |
| 130 | digital gender code: “1” – male, “2” – female |
| 140 | Identity document type code |
| 150 | Details of the identity document (series and document number) |
| 160, 170 and 180 | Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person |
Subsection 3.2
Subsection 3.2 contains information about the amounts:
- payments to employees;
- accrued insurance contributions for compulsory pension insurance.
However, if you are filling out section 3 for a person who has not received any payments in the last 3 months of the reporting (settlement) period, then this subsection does not need to be filled out. This is stated in paragraph 22.2 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. If the fact of payments took place, then fill out the following fields:
| Count | Filling |
|---|---|
| 190 | |
| 200 | Category code of the insured person (according to Appendix 8 to the Procedure for filling out the calculation). Enter the code in capital letters of the Russian alphabet. For example - HP. |
| 210 | The total amount of payments in favor of an individual for the first, second and third months of the last three months of the billing (reporting) period, respectively. |
| 220 | The basis for calculating pension contributions, not exceeding the maximum value. In 2017, this value was 876,000 rubles. |
| 230 | The amount of payments under civil contracts (allocated from the database). |
| 240 | Amount of pension insurance contributions. |
| 250 | The total amount of payments in favor of the employee, not exceeding the maximum base amount for all three months of the reporting (billing) period. |
Let's give an example.
Example
Lobzik and Company LLC generates calculations for insurance premiums for the 1st quarter of 2017. In section 3, the accountant needs to include data on mechanic O.V. Romashkin. In January, February and March 2017, he received 30,000 rubles monthly. The accountant included the entire amount in the base for calculating insurance premiums. The accountant filled out subsection 3.2 as follows:
If you apply different insurance premium rates, fill out the required number of lines.
Subsection 3.2.2
In subsection 3.2.2, reflect the payments from which pension contributions were calculated at additional tariffs. The transcript of this section is as follows:
| Count | Filling |
|---|---|
| 260 | The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively. |
| 270 | Tariff code. |
| 280 | Amounts of payments from which contributions at additional tariffs were calculated. |
| 290 | Amount of insurance premiums at additional rates. |
| 300 | The total amount of payments and insurance premiums. |
The new unified calculation of insurance premiums for 2019, an example of which we provide in the article, consists of a title page and three sections, which, in turn, contain 11 appendices. We wrote about this in detail in the article. Now let's look at the step-by-step filling out of the RSV-1 form using an example.
Fines for RSV-1 in 2019
If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.
If the deadline for submitting the RSV-1 form is violated (for the 1st quarter - before April 30, 2019), a fine of 1000 rubles or 5% of the calculated insurance premiums in the billing period will be charged for each full or partial month of delay.
In 2019, a single report for the 1st quarter must be submitted no later than April 30! No transfers are provided.
If errors or discrepancies are found on the form, the report will be deemed not to have been submitted. Corrections must be made within 5 working days from the receipt of the notification from the Federal Tax Service. After making changes, the date of the report is recognized as the day when the unified calculation of insurance premiums for 2019, form RSV-1 (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation) was sent for the first time.
Unified calculation of insurance premiums 2019, form
Conditions for filling out unified reporting
Let's consider an example of calculating insurance premiums in 2019 for a budget organization in the 1st quarter: GBOU DOD SDYUSSHOR "ALLUR" uses OSNO; General tax rates are established for calculation. The average number of employees is 22.
For the reporting 3 months of 2019, payroll accruals amounted to:
- January - RUB 253,000.00;
- February - RUB 253,000.00;
- March — 253,000 rub.
We calculate insurance on a monthly basis.
- Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
- Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rub.
- Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
- Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rub.
There was no excess of the base for insurance accruals in favor of employees for 2019.
Final data to be entered into the reporting form:
- The accrued salary for the 1st quarter is 759,000.00 rubles.
- Contributions to the Pension - 166,980.00 rubles.
- Compulsory medical insurance—RUB 38,709.00.
- FSS - RUB 22,011.00.
Example of filling out RSV-1
The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Order of the Federal Tax Service No. ММВ-7-11/551. Taking into account the provisions of the Order, we will give an example of filling out the RSV-1 form for the 1st quarter of 2019.
Step 1. Title page
On the title page of the single calculation we indicate information about the organization: INN and KPP (reflected on all pages of the report), name, economic activity code, full name. manager, phone number. In the “Adjustment number” field we put “0” if we provide a single report for the first time during the reporting period, or we set a sequential adjustment number. We indicate the Federal Tax Service code and location code.
Step 2. Go to the third section
Here you need to fill in personalized information about all insured persons in the organization, for each employee separately.
Let's give an example of filling out information in a single report based on the manager's data.
We reflect the adjustment number - 0, the period and date of completion.
We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value “643” (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. The code of the passport of a citizen of the Russian Federation is “21”, indicate the series and number of the passport (or information of another document).
We indicate the attribute of the insured person: 1 - insured, 2 - not. In our example "1".
Step 3. End of the third section
We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to “01” - January, “02” - February, “03” - March. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@, “employee” means “NR”.
Step 4. Fill in the amount of payments and other rewards
The director's salary was 60,000.00 rubles per month. Total for the 1st quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in the corresponding lines of the single calculation for insurance premiums.
End of section 3
If one of the employees exceeds the amount of the maximum base for calculating insurance premiums, we fill out part 3.2.2, guided by the limit values established in Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. For compulsory insurance in 2019 - 1,150,000.00 rubles per one employee.
The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! The total amount of accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies, the tax authorities will not accept the report! Also, the report is considered not submitted if errors are found in the personal data of employees.
Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the Unified Calculation
In subsection 1.1, first of all, we indicate the payer’s tariff code: “01” - for OSNO, “02” - for simplified tax system, “03” - for EVND.
Then we indicate the total values of section 3.
First, we reflect the number of people:
- general;
- the number of those who received accruals included in the calculation base;
- who has exceeded the maximum base value.
Then the amounts of accruals and insurance premiums are based on the same principle as the number.
In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.
Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the base for calculating insurance premiums, determined by the difference between fields 030 and 040.
Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:
- state benefits at the federal, regional and local levels;
- compensation and reimbursement established by the state, within the limits of standards;
- one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
- financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
- financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
- the amount of insurance contributions, including for additional insurance;
- other payments.
Field 051 - the amount of accruals exceeding the maximum base value.
Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.
Step 6. Subsection 1.2 of Appendix No. 1 of Section 1
We fill out the data for compulsory medical insurance in the same way as subsection 1.1:
- 010 and 020 - number;
- 030 - total amount of accruals;
- 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 050 - difference between 030 and 040;
- 060 - the amount of calculated insurance premiums for compulsory medical insurance.
Please remember that current legislation does not establish excess limits (limits) under which special conditions apply.
Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions
Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of the Decree of the Government of the Russian Federation dated 04/21/2011 No. 294 and Letter of the Federal Tax Service dated 02/14/2017 No. BS -4-11/2748@. “01” is indicated if the organization is located in a region participating in the FSS pilot project, “02” for all others:
- 010 - indicate the total number of insured persons;
- 020 - total amount of accruals made during the billing period;
- 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
- 050 - base for calculating deductions;
- 051-054 - amounts of accruals (under special conditions), if any.
Step 8. We finish filling out Appendix No. 2 of Section 1 of the Unified Calculation
The fields are for amounts:
- 060 — calculated insurance premiums;
- 070 — expenses incurred for the payment of insurance coverage (sick leave, benefits);
- 080 - expenses reimbursed by the Social Insurance Fund;
- 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).
We indicate “1” - when paying payments to the budget; “2” - if the expenses incurred exceed the calculated insurance premiums.
If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.
Step 9. Fill out section 1 (summary data) of the unified insurance reporting
We indicate the amounts payable for each type of insurance separately.
Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.
The Federal Tax Service of Russia clarified that in relation to insured persons who did not receive payments and other remuneration for the last three months of the reporting period, it is necessary to fill out section 3 of the calculation with the exception of subsection 3.2 (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/ 4859 " ").
In this case, the amount of information about the insured persons for the reporting period of calculation is taken into account in the corresponding columns for the calculation).
Let us remind you that starting from January 1, 2017, payers of insurance premiums submit to the tax authority calculations of insurance premiums for the billing periods of the current year (). The form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting it in electronic form are established by law ().
If in the submitted calculation information on the total amount of insurance contributions for compulsory pension insurance, calculated by the payer for each of the last three months of the settlement (reporting) period as a whole for the payer of insurance contributions based on the base for calculating insurance contributions for compulsory pension insurance, is not exceeding the limit value, do not correspond to information on the amount of calculated insurance premiums for compulsory insurance for each insured person for the specified period and (or) unreliable personal data identifying insured individuals is indicated, such a calculation is considered not submitted, which is notified to the payer no later than the day following the day upon receipt of the calculation in electronic form (10 days following the day of receipt of the calculation on paper), a corresponding notification is sent ().
In this case, insured persons are persons who are subject to compulsory pension insurance, including those working under an employment contract or under a civil law contract, the subject of which is the performance of work and the provision of services (Article 7 of the Federal Law of December 15, 2001 No. 167-FZ " ").
In turn, if the personalized information about the insured persons does not contain data on the amount of payments and other remunerations accrued in favor of the individual over the last three months of the reporting period, the calculation is not completed ().
We would like to add that for the first quarter of 2017, payers of insurance premiums will submit a single report to the tax authorities. It includes indicators of four reporting forms (RSV-1, RSV-2, RV-3, 4-FSS), which were previously submitted to the Pension Fund and the Federal Social Insurance Fund of Russia.
For information, the calculation period for insurance premiums is the calendar year, and the reporting period is the first quarter, half a year, nine months of the calendar year ().
A reminder on the procedure for filling out the Calculation of Insurance Premiums was issued by the tax authorities of Karelia.
After checking the calculations for the 1st quarter of 2017, inspectors encountered a large number of errors, so they decided to help contribution payers avoid their repetition in the future. We invite you to read the memo, even if you do not work in Karelia. Maybe this will help you when preparing your calculations.
Memo on the procedure for filling out the Calculation of Insurance Premiums (form according to KND 1151111)
The procedure for filling out the calculation was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N 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 Procedure) .
Title page
In the “Checkpoint” field for a Russian organization, the checkpoint is indicated in accordance with a certificate of registration of a Russian organization with the tax authority. For a separate division of a Russian organization vested with the authority to accrue payments and remuneration in favor of individuals, a checkpoint is indicated in accordance with notification of registration of a Russian organization with the tax authority.
The field “At location (accounting) (code)” is filled in in accordance with the codes given in Appendix No. 4 to the Procedure, in particular:
“120” - at the place of residence of the individual entrepreneur,
“214” - at the location of the Russian organization,
“222” - at the place of registration of the Russian organization at the location of the separate division.
When filling out the “Submitted to the tax authority (code)” field, the code of the tax authority to which the calculation is submitted is reflected.
The field “Code of the type of economic activity according to the OKVED2 classifier” is filled in according to the All-Russian classifier of types of economic activity OKVED2 OK 029-2014 (NACE Rev. 2), valid from 01/01/2017.
Section 1 "Summary of the obligations of the payer of insurance premiums"
Line 010 must reflect the code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013. When filling out the “OKTMO Code” field, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which insurance premiums are paid.
The amounts of insurance premiums payable must correspond to the amounts of calculated insurance premiums specified in the relevant Appendices to Section 1.
Lines 120 (121-123) reflect the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period.
Not allowed simultaneous completion of line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123.
Appendix No. 1 "Calculation of the amounts of insurance contributions for compulsory pension and health insurance" to section 1 of the calculation
When filling out line 001, the tariff code used by the payer in accordance with Appendix No. 5 to this Procedure must be indicated.
Line 010 indicates the total number of insured persons in the system of compulsory pension and compulsory health insurance (Subsections 1.1 and 1.2). The total number of insured persons must correspond to the number of Section 3 “Personalized information about insured persons” of the calculation.
Line 020 reflects the number of individuals for whom insurance premiums were calculated from payments and other remunerations (Subsections 1.1 and 1.2).
Information on the total amount of payments and other remunerations calculated in favor of individuals as a whole for the payer of insurance premiums, specified in the Appendices of Section 1, must correspond to information on the amount of payments and other remunerations for each insured person for the same period specified in Section 3 Subsection 3.2 .
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
Field 001 indicates the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.
A characteristic with the value “1” can be indicated in the Calculation only in those regions of the Russian Federation where a pilot project is operating, implemented in accordance with the Decree of the Government of the Russian Federation of April 21, 2011. No. 294.
The Republic of Karelia joins this project from 07/01/2019. Before this date, the payment attribute in the calculation is indicated with the value “2” - offset payment system insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Federal Social Insurance Fund of Russia to the insured person.
Line 090 of Appendix 2 indicates the amount of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage for temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, reflecting the corresponding attribute:
“1” - if the specified amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity payableto the budget,
“2” - if indicated the amount of excess expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
Line 070 of Appendix 2 reflects the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period and for the last three months.
Line 080 of Appendix 2 reflects the amounts reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period and for the last three months.
Amounts of expenses reimbursed by territorial bodies of the Federal Social Insurance Fund of Russia for reporting periods before 2017 are not reflected in the calculation.
Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1 of the calculation
This Appendix is a breakdown of the expenses incurred for the payment of insurance coverage and in the case of indicating data in line 070 “Expenses incurred for the payment of insurance coverage” of Appendix 2 to Section 1 required to fill out.
Section 3 "Personalized information about insured persons"
Subsection 3.1 of Section 3 of the calculation is completed for all insured persons for the last three months of the billing (reporting) period, with whom employment contracts and (or) civil law contracts were concluded, including for employees on maternity leave, for employees on maternity leave up to 1.5 ( 3) years or on leave without pay, even if no payments were made in their favor during the reporting period.
For insured persons in whose favor payments and other remuneration were not made for the last three months of the reporting (calculation) period, Subsection 3.2 of Section 3 is not completed.
When submitting an updated calculation, line 010 of Section 3 “Adjustment number” must indicate the adjustment number (for example, “1--“, “2--“ and so on).
Column 200 indicates the category code of the insured person in accordance with the category codes in accordance with Appendix No. 8 to this Procedure, in particular:
HP - persons who are subject to compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid.
To correctly reflect data on the insured person “Identification of an insured person in the system” is required to be completed:
- compulsory pension insurance;
- compulsory health insurance;
- compulsory social insurance.
Payers of insurance premiums have the right to independently determine the serial number of information. The information is numbered in ascending order throughout the organization. It is not an error if the taxpayer uses a unique accounting number assigned by the taxpayer's accounting system, for example a personnel number.
The calculation of insurance premiums consists of three sections and appendices to them. The greatest number of difficulties arise when filling out section 1, and, in particular, Appendix 3. Companies fill out this part of the calculation on an accrual basis. Let's take a closer look at all the situations that an accountant encounters when filling out Appendix 3 to Section 1 of the calculation of insurance premiums in 2019.
What we indicate in Appendix 3 to Section 1 of the calculation of insurance premiums in 2019
In Appendix 3 to Section 1 of the calculation of insurance premiums in 2019, we reflect our expenses for the purposes of compulsory social insurance, that is, accrued benefits. The calculation columns for insurance periods in Appendix 3 are filled in with an accrual total, the reporting period is a quarter.
This part of the calculation of insurance premiums contains information on employees in case of temporary disability:
- sick leave,
- in connection with maternity (pregnancy and childbirth, childbirth, child care, etc.),
- as well as payments for temporary disability of foreign persons and stateless persons residing in the territory of the Russian Federation (with the exception of citizens of the Eurasian Economic Union).
Accordingly, if the company does not have employees receiving this type of benefits, then we do not fill out Appendix 3 to Section 1.
General recommendations for filling out calculations for insurance premiums 2019
The values are indicated without rounding - in rubles and kopecks.
If there is no quantitative or summary indicator, put a zero, in other cases a dash.
The filling procedure is fixed by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.
How to fill out Appendix 3 in the calculation of insurance premiums on an accrual basis
Let's look at an example and fill out Appendix 3 to Calculation 1 of the calculation of insurance premiums with a cumulative total line by line.
In the third quarter of 2019, the following events occurred at Alpha LLC:
- Employee Mikhailov G.V. I was sick for 10 days in August 2019, which was confirmed by a certificate of incapacity for work. The amount of payment from the Social Insurance Fund is 10,312.40 rubles.
- Employee Nikitina A.S. has been on leave to care for her first child up to 1.5 years old since July 2019. The payment amount is RUB 37,406.10.
- Employee Sychev Yu.M. paid maternity benefits in the amount of RUB 260,750.00. in July 2019
- Employee Stepanova E.V. paid benefits in the amount of 613.14 rubles. in connection with registration in the early stages of pregnancy in September 2019.
Procedure for filling out Appendix 3:
- Let us first clarify that in our example there are no benefits that are financed from the federal budget.
Accordingly, column 4 of the calculation is not filled in; we indicate 0.00 everywhere.
- We indicate information on the certificate of incapacity for work.
To do this, fill in lines 010-021.
Our employee is a resident and works at his main job, so we fill out only line 010.
In column 1 we indicate 1, in column 2 - the number of days, a total of 10.
- In lines 030-031 we record data on maternity benefits.
Column 1 indicates 1 case,
Column 2 - indicate the number of benefits, that is 1,
We enter the amount in column 3.
- line 040 - benefits for women who registered in the early stages of pregnancy. We indicate 1 and the amount of 613.14 in columns 2 and 3, respectively.
line 050 - there were no benefits at birth, we do not fill it out.
- lines 060-062 – we calculate the data on child care benefits. Do not forget that we fill out all the data in Appendix 3 on an accrual basis.
Column 1 lines 060-061 - one case.
Column 2 lines 060-061 - number of benefits paid on an accrual basis, total 3.
Column 3 lines 060-061 - the amount of benefits for the period under review.
- lines 070-090 in Appendix 3 to Section 1 - do not fill out.
- We calculate the total amount of insurance premiums in line 100 for the billing reporting period.
10,312.00 + 260,750.00 + 613.14 + 37,406.10 = 309,081.64 rub.
Line 110 in Appendix 3 is completed in the case of accrued and unpaid benefits, with the exception of the last month for which the established payment deadline was not missed.
