Both the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia believe that filling out a zero DAM is required even if the insured company did not conduct business and did not pay salaries to employees
As a general rule, the DAM 2018 should be submitted to the tax authorities no later than the 30th day of the month following the reporting period. Let us remind you that the reporting periods for insurance premiums are the first quarter, six months and nine months, and the calculation period is the calendar year (Article 423 of the Tax Code of the Russian Federation). But what to do if the organization did not pay wages to employees and did not conduct business activities during the reporting period? Is it necessary to submit a zero RSV in this case? We’ll find out in today’s article.
Who takes the RSV 2018 test?
- companies and separate divisions within them;
- individual entrepreneurs;
- individuals who are not individual entrepreneurs;
- heads of farms/peasants.
Thus, if the company’s staff includes the above-mentioned insured persons, but no remuneration was paid to them, and no economic activity was carried out, you still need to submit a zero RSV 2018 to the tax authorities.
Failure to submit a zero calculation for insurance premiums will result in penalties in the amount of 1,000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation).
A zero calculation for contributions can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:
Online contribution report
Opinions of officials of the Ministry of Finance and the Federal Tax Service of the Russian Federation
Both the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia believe that filling out a zero DAM is required even if the company that pays insurance premiums did not conduct business during the reporting period and did not pay benefits to employees. There are no rules in the Tax Code of the Russian Federation that exempt you from this obligation. But paragraph 7 of Article 431 of the Tax Code of the Russian Federation indicates the direct obligation of insurance premium payers to provide information in a new form.
In particular, in the letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273, it is said that by submitting a zero RSV 2018, the payer of contributions notifies the tax authorities that in the reporting period they did not make payments to individuals that are subject to taxation of insurance premiums . Accordingly, there are no amounts of insurance premiums that must be paid for a specific reporting period.
Moreover, the zero RSV 2018 will help the tax authorities separate those payers of contributions who did not conduct financial and economic activities from those who violate tax laws by submitting information at the wrong time, or even evade paying insurance premiums.
The Federal Tax Service of the Russian Federation also agrees with the position of the Ministry of Finance. Thus, in letters dated April 12, 2017 No. BS-4-11/6940@ and dated April 3, 2017 No. BS-4-11/6174, Tax Service specialists gave explanations on how to fill out the zero DAM 2018.
Features of filling out the zero RSV 2018
The RSV 2018 form is the zero form, the same as for the regular calculation with indicators, approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11/551.
In the letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 No. BS-4-11/6940@, officials explained the procedure for filling out the zero calculation.
According to this letter, the zero DAM 2018 should include:
- title page;
- Section 1 “Summary of the obligations of the payer of insurance premiums”;
- subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
- subsection 1.2 “Calculation of insurance premiums for compulsory health insurance” of appendix 1 to section 1;
- Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
- Section 3 “Personalized information about insured persons.”
The above sections of the calculation are mandatory for all insurance premium payers.
When filling out the zero calculation, in section 1 you need to fill in the lines with the BCC value. In the lines where the accruals made are indicated, enter zeros.
In subsections 1.1 and 1.2 of the calculation, the number of insured persons should be indicated. These are not only employees under employment contracts and civil service agreements, but also the director, even if he is the only employee and remunerations are not accrued to him at all - he must be indicated in the calculation.
Section 3 is completed if the company has employees, but salaries are not paid to them. For example, such a situation may arise if all employees were sent on leave without pay. This section must be completed completely, excluding subsection 3.2. Such requirements are specified in the letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859.
The Tax Service of the Russian Federation also reminded that zeros must be entered in the designated sections of the form, because quantitative and total indicators in the absence of a value are indicated by zeros. Where there are other familiar places you need to put dashes.
Do you need any explanations for the zero DAM 2018?
It is worth noting that previously, pensioners often requested additional clarification for the RSV-1 form, which was submitted to the Pension Fund.
Now, if there are any controversial or clarifying points, you can also attach explanations to your zero calculation for insurance premiums to the Federal Tax Service.
But this is optional. If the need arises, the tax authorities themselves will require the necessary additional information.
Perhaps the main controversial point is the discrepancy between the indicators in the DAM 2018 and the 6-personal income tax. Thus, questions may arise from tax authorities if the company indicated accruals in the submitted Form 6-NFDL, but submitted the DAM 2018 with zero values. This is possible, for example, in the presence of carryover payments: accrued in one period, but not issued under GPC agreements, when accruing vacation pay, or in the presence of separate divisions that pay wages independently (the income will not converge). A discrepancy is not always an error, but it is better to provide explanations to the tax authorities in advance.
Do I need to submit a zero calculation for insurance premiums? Policyholders very often ask this question to tax authorities and colleagues.
Contributions are calculated by payers, that is, companies that pay employee benefits. If there were no accruals, then formally, it would seem, the report is not needed. However, the Ministry of Finance thinks differently.
The Tax Code does not relieve the policyholder from the obligation to hand over zero calculation for insurance premiums 2017, if no activity was carried out. That is, you must submit the calculation in any case. For failure to submit, tax officials will be fined 1,000 rubles (Clause 1, Article 119 of the Tax Code of the Russian Federation).
Companies submit reports to the inspectorate at their location, individual entrepreneurs - at their place of residence (Clause 11, Article 431 of the Tax Code of the Russian Federation). If the organization has divisions that themselves calculate payments to employees, the calculation must be submitted to the place of registration of each office (letter of the Federal Tax Service of Russia dated 03/09/2017 No. BS-4-11/). The largest taxpayers also submit a report on contributions to the inspectorate at their location. The code did not establish special rules for such companies (letter of the Ministry of Finance of Russia dated February 28, 2017 No. 03-15-06/11252).
Zero calculation for insurance premiums 2017: example of filling
The zero report must include the title page, section 1, subsections 1.1 and 1.2, appendix 2 to section 1 and subsection 3.1 for each employee.
Zero calculation form for insurance premiums
Tax officials expect that there will be many errors in the first contribution report. Especially due to the fact that at the beginning of the year there was confusion with payment orders and inconsistencies in the database of inspections and funds. And the uniform is new. To submit a zero report immediately, see what needs to be done in the reporting.
First, decide which calculation sheets for insurance contributions to the Federal Tax Service in 2017 need to be prepared if you did not conduct business. The report consists of a title page, three sections and 10 appendices for section 1. However, prepare only those subsections and appendices that contain information.
Include in the zero calculation for insurance premiums 2017:
- title page;
- section 1;
- subsections 1.1 and 1.2;
- appendix 2 to section 1;
- subsection 3.1 for each employee.
Inspectors will check the report on control ratios (letter of the Federal Tax Service No. BS-4-11/). You can avoid mistakes and predict requests if you use the tax authorities’ methodology.
Zero calculation for insurance premiums 2017 sample
Calculation of insurance premiums 2017: sample
Before filling out the calculation, check and update the employee data. For each employee, the company fills out passport data, SNILS and TIN in section 3. Fill out this section for all employees who were included in SZV-M, as well as for dismissed employees who received payments in the 1st quarter.
From the control ratios it follows that inspectors will compare only full name. and SNILS. But the tax program will compare SNILS and TIN of employees. So check the numbers.
The TIN is filled out if available (clause 22.9 of the Procedure, approved by order No. ММВ-7-11/). According to the tax authorities whom we interviewed, the TIN should be included in the calculation if the company has information about the number (letter of the Ministry of Finance of Russia dated 04/21/2016 No. 03-04-06/23193). You can check your TIN through the service on the nalog.ru website “Find out your TIN.”
Due to the discrepancy between your full name and SNILS, the calculation will not work. The field with the insurance certificate number cannot be left blank either. To submit a zero calculation, request SNILS for newcomers and update documents for employees who have changed their full name. The Pension Fund of Russia issues cards within five working days (Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n). If you don’t have time to do this before submitting the report, imagine the calculation without these employees. Then receive green cards and send clarification. There will be no penalty for being late.
How to fill out a zero calculation for insurance premiums 2017
Inspectors will reconcile pension contributions in different sections. The ratio must be strictly observed, otherwise the tax authorities will not accept the calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation). Errors are possible if the company forgot to fill out Section 3 for a dismissed employee to whom it added additional contributions, or incorrectly calculated the payment for one of the employees.
Tax officials will check that there are at least as many insured individuals who received income from the organization during the reporting period. The indicators will not be equal if employees were on vacation, maternity leave, etc. for the entire month. During these months they do not receive payments, but remain insured.
If the relationship does not hold, there is an error in the report. Inspectors will accept a calculation with such inaccuracy, but will ask for clarification. The error does not affect contributions, so the company is not required to submit an update (Clause 1, Article 81 of the Tax Code of the Russian Federation). This was confirmed to us by the Federal Tax Service. It is enough to send written explanations to the inspectorate.
If the company reflects in the report the number of employees to whom it has accrued contributions, the accruals must also be filled out. For example, if in subsection 1.1 there is 1 in line 020, then you need to fill in the columns in line 030. If the ratio is not met, the company could have underestimated the base. The calculation will go through, but you will need to submit an update.
As for the calculated contributions, write down in the lines:
If the company filled out line 060 of subsection 1.1, then it is necessary to fill out line 061 of the same subsection. Inspectors reported that this is the most common mistake of companies that have already submitted a report.
How to clarify the zero report on insurance premiums in 2017
The calculation will either be carried out with errors, or the inspectors will not accept the reports. The procedure for correction depends on the type of inaccuracy.
If the company made a mistake in personal data or the amount of contributions, the inspectors will send a notification that the report has not been submitted (clause 7 of Article 431 of the Tax Code of the Russian Federation, Appendix 5 to the order of the Federal Tax Service of Russia dated August 27, 2014 No. ММВ-7-6/). The notification will be received:
- on the day of delivery or the next day if the report is submitted online;
- within 10 working days if the payment is submitted on paper.
Correct the electronic report within 5 business days, on paper - 10 business days. If you meet the deadline, the day the report is submitted will be the date when the company submitted the calculation for the first time. If you are late, the date of submission of the calculation will change to the day the update is sent. If this day is later than May 2, inspectors will issue a fine and may even block the account (letter of the Federal Tax Service of Russia dated January 27, 2017 No. ED-4-15/).
It's easier with other errors. The report has already been submitted, you just need to submit an update. You do not have to correct the calculation if errors did not lead to an underestimation of the contribution base.
If there are inconsistencies in the calculation, inspectors will ask for clarification. If the base is not underestimated, you can only give an explanation of the error. But inspectors can send a request even if there are no errors.
Tax authorities will compare line 020 (minus 025) from 6-NDFL and line 030 in the calculation of contributions. That is, they will reconcile all income from personal income tax reporting and payments that are taxed and exempt from contributions. According to the Federal Tax Service, the first indicator should be greater than or equal to the income in the calculation. After all, personal income tax is levied on more payments - lease agreements, material benefits, interest, etc.
A violation of the ratio is not necessarily a mistake. Discrepancies are possible due to carryover payments: accrued but not issued contract remuneration, vacation pay. Even if there are no errors, provide explanations.
Only companies without divisions will be able to reconcile income in 6-NDFL and calculations. If there are separate divisions, then the incomes do not converge in any case.
January 30 The last day of the reporting period according to the DAM for 2017 is coming. Experience has shown that passing it does not always go smoothly. We will look at the difficult parts of this form and show you how to get around or correct them.
Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about the length of service is still transferred to the Pension Fund of the Russian Federation with the form).
Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.
Table 1. Deadlines for filing the DAM in 2018
Policyholders with the average number of insured persons over the past year 25 people and more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.
Rules for filling out the calculation
The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The following table describes which sections must be completed in which cases.
Currently, the draft order of the Federal Tax Service on changing the DAM is posted on the portal of legal acts. Apparently, for reporting transfers in 2018 (Q1 2018 and beyond), a new form will need to be submitted.
But we submit the report for 2017 in the same form.
Table 2. Filling out sections of the DAM
| Chapter | When filled | Notes |
|---|---|---|
|
Always (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@) | |
| Appendix 3 to section 1 | When calculating and paying social benefits | Benefits accrued in the reporting period are reflected. Benefits paid at the expense of the employer for the first 3 days of illness are not shown. |
| Subsections 1.3.1, 1.3.2 | When calculating contributions to compulsory health insurance at additional rates | |
| Appendix 5 to section 1 | When applying reduced tariffs | High technology organizations |
| Appendix 6 to section 1 | Subjects on the simplified tax system | |
| Appendix 9 to section 1 | If there are temporary foreign workers |
If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).
Should a calculation be submitted if in the reporting period no payments were made to individuals? The Ministry of Finance believes that in this case it is necessary to submit a form with zero indicators (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273).
Some nuances of filling out the RSV
Reflection of expenses not subject to contributions
Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.
In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the object of taxation, reduced by the amounts exempt from contributions.
Example. Let's consider two payments: payment for property leased from an individual, and child care allowance for up to one and a half years. Both payments are free of insurance premiums. In this case, the rent will not be reflected in the DAM, and the allowance must be included in the calculation.
Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation. Therefore, despite the fact that Article 422 of the Code exempts child care benefits from insurance contributions, such payments are included in the DAM.
How to fill out the calculation when combining simplified taxation system and UTII
This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/26795@). The rules are:
- Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
- Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).
These indicators must match.
Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes "01", "02", "03". Appendix 1 to Section 1 of the calculation is filled out by them in one copy.
Rules for filling out Section 3
Fields “Last name”, “First name”, “Citizenship (country code)” are required to be filled out. In this case, certain rules are established (Table 3).
Table 3. Rules for filling out Section 3 of the DAM form
| Field | Rules | Unacceptable |
|---|---|---|
| Surname |
|
presence of the symbol "." (period), “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last, or only character |
| Name, Surname(in the presence of) |
|
|
| TIN in the Russian Federation |
|
|
| SNILS | must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values from 0 to 9 | |
| Series and document number(for citizens of the Russian Federation) | should look like “XX XX XXXXXX”, where X takes numeric values from 0 to 9 (series separated by space) | |
| Date of Birth |
|
|
What mistakes should not be made in the RSV
We have already written that starting from this year. In particular, the list of critical errors has expanded. In the following table we have collected form fields, errors in which will become an obstacle to passing the DAM.
Table 4. Critical data of the DAM form
| Information you can't go wrong | Fields |
|---|---|
| the amount of payments and other remuneration for each of the last three months of the reporting or billing period | 210 |
| the basis for calculating pension contributions within the limit for the same months | 220 |
| the amount of calculated pension contributions within the limit for the same months | 240 |
| base for calculating pension contributions at an additional tariff for each of the last three months of the reporting or billing period | 280 |
| the amount of calculated pension contributions at the additional tariff for the same months | 290 |
| Relationships that must be fulfilled | |
| line 061 in columns 3–5 of appendix 1 of section 1 of the calculation must coincide with the amounts of lines 240 of section 3 for each month, respectively | |
| the totals for columns 280, 290 must correspond to the data in line 300 | |
| the totals for columns 210, 220 and 240 must correspond to the data in line 250 | |
| Note. The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation. | |
Important! In addition, the report will not be accepted if false personal data identifying the insured persons (full name, SNILS, INN).
If payment is not accepted
If the DAM contains critical errors, the Federal Tax Service must send a notification to the policyholder the next day. The following deadlines are allotted for correction:
- when submitting the DAM in electronic form - 5 days from the date of sending the electronic notification;
- when submitted on paper - 10 days from the date of sending the notice on paper.
If the policyholder manages to correct himself within this time frame, there will be no fine.
Sanctions
Violators of the deadlines and procedures for submitting reports under the DAM face fines.
Late payment deadlines:
- Liability under Article 119 of the Tax Code of the Russian Federation. The fine will be 5%
from the amount subject to additional payment based on the calculation for each full or partial month of delay. In this case, the minimum fine will be 1 thousand rubles, and the maximum will be 30% of the surcharge amount.
Important! If you correctly calculated the contributions and paid them on time, then for late delivery of the DAM you will face a fine of 1 thousand rubles.
- Responsibility under Article 15.5 of the Code of Administrative Offenses for officials. This is a fine of 300-500 rubles.
Serious fines face those who will lower the base for contributions:
- For gross violation of accounting rules, which led to an understatement, a fine is imposed under Part 3 of Article 120 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount, at least 40 thousand rubles.
- For non-payment or incomplete payment of insurance premiums as a result of underestimation of the base - a fine under Part 1 of Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount of contributions.
In addition, they are punishable violations of the procedure for submitting the RSV:
- if the policyholder was supposed to submit a zero calculation, but did not do so, the fine based on paragraph 1 of Article 119 of the Tax Code of the Russian Federation will be 1 thousand rubles;
- for failure to comply with the reporting form (submitted on paper, although it should have been according to the TKS), a fine will be imposed on the basis of Article 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.
Common mistakes in RSV
Incorrect employee data
The discrepancy between the data of insured persons submitted by organizations and individual entrepreneurs and the information contained in the Federal Tax Service is a common basis for refusal to accept the DAM. This error occurs for two reasons:
- Incorrect information was transferred to the Federal Tax Service from the Pension Fund. In this case, the organization must provide copies of supporting documents so that inspectors can correct the information in their system manually.
- The insurers themselves make mistakes. It is necessary to submit an updated calculation with correct information.
Discrepancy in the amount of contributions in general and for individual employees
If such a discrepancy is identified, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then it is necessary to submit an updated calculation.
Inconsistency between RSV and 6-NDFL data
Despite the fact that in many cases the data in these reports does not coincide for objective reasons, they can still request clarification on them. If it turns out that the discrepancy arose due to an error, you will have to submit an updated DAM.
Failure to submit a zero report
Some policyholders believe that if there are no indicators, there is no need to submit a report. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero DAM. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals during the reporting period.
Is it required to submit a zero calculation for insurance premiums to the Federal Tax Service in 2017? Do tax authorities really have the right to block a current account for failure to submit zero reports? Which sections of the zero calculation need to be completed? Are there official clarifications on these issues or should you consult your inspectorate? You will find thoughts on this topic in this article, and you can also download a sample zero calculation.
Zero RSV-1 until 2017
Until 2017, all insurers (companies and individual entrepreneurs) were required to submit calculations for insurance premiums in the RSV-1 form to the territorial divisions of the Pension Fund of the Russian Federation. The calculation was a report on insurance premiums for compulsory pension and health insurance, which were calculated from payments to employees.In some cases, the organization or individual entrepreneur does not operate or, for various reasons, did not pay wages to employees. However, the Letter of the Ministry of Labor of Russia dated September 29, 2014 No. 17-4/OOG-817 stated that if the policyholder does not make any payments or remuneration in favor of individuals, then RSV-1 still needs to be submitted. To state that the policyholder is not obligated to pay premiums. In addition, if you follow the recommendations of the Ministry of Labor, then until 2017 the zero calculation was required to be submitted to the only founding director who did not receive a salary.
The submission of a zero RSV-1 before 2017 was no different from the delivery of the RSV-1 with non-zero values. The only thing is that when handing in a “zero”, sometimes fund employees asked to attach an explanatory note to it, in which they explained the zero values, for example, by lack of activity.
New form of payment from 2017
From January 1, 2017, the RSV-1 form, approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p, was canceled. The last time accountants reported using the RSV-1 form was for 2016.Since 2017, insurance premiums (except for contributions for injuries) have come under the wing of the tax authorities. For periods starting from the first quarter of 2017, calculations of insurance contributions for compulsory pension, social and health insurance must be submitted to the tax office. The form of calculation is completely new. It was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Among accountants, the new form is often called the “single calculation form” because it combines information about various types of insurance premiums.
Who is required to submit payments to the Federal Tax Service in 2017?
As a general rule, all policyholders submit calculations for insurance premiums in 2017:- organizations and their separate divisions;
- individuals who are not entrepreneurs;
- heads of peasant (farm) households.
- employees who work on the basis of employment contracts;
- the general director is the sole founder;
- individuals - performers under civil contracts (for example, contract or service contracts).
Zero form: do you need to fill it out?
In 2017, a single calculation of insurance premiums must be submitted to the Federal Tax Service, regardless of whether the organization or individual entrepreneur was active in the reporting period or not. And it does not matter at all whether the insured persons received wages and other payments or not. This is the opinion of some Federal Tax Service employees we interviewed by phone. Most often, they refer to paragraph 1 of Article 419 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.Our experts turned to the designated provisions of regulatory legal acts and noticed that they only talk about those payers of insurance premiums who make payments and rewards to individuals:
“Payers of insurance premiums are persons who make payments and other remuneration to individuals:
- organizations;
- individual entrepreneurs;
- individuals who are not individual entrepreneurs
Thus, in our opinion, a zero calculation for insurance premiums in 2017 is not required if the amount of contributions payable is zero and when no accruals and payments were made in favor of individuals. Indeed, in such a situation, the organization or individual entrepreneur is not recognized as the payer of insurance premiums. However, we note that so far there are no official clarifications on the need to submit calculations with zero indicators in 2017. Therefore, it makes sense for interested parties to contact the tax authority at their place of registration for the relevant information. And only then make an informed decision.
If the company has only a manager
Is it required to submit a zero calculation for insurance premiums in 2017 if the organization has only a general director, and the company does not conduct business and does not issue salaries? According to our information, local tax authorities are confident that it is necessary to submit a calculation in such a situation. But why? After all, there is no direct requirement to submit a calculation if the organization does not operate and does not issue wages in the Tax Code of the Russian Federation.It is worth recognizing that some accountants prefer to “not run into trouble” and submit quarterly zero calculations so as not to put the organization or individual entrepreneur at risk. Moreover, some Federal Tax Service Inspectors provide written explanations to policyholders as to why exactly they are required to submit zero calculations for premiums. Let's show a quote from the response of one of the inspections:
From the explanation of the Federal Tax Service about “zero points”
According to clause 1.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551, calculations for insurance premiums in 2017 are filled out by payers of insurance premiums or their representatives, namely persons making payments and other remuneration to individuals (organizations , individual entrepreneurs, individuals who are not individual entrepreneurs). At the same time, in accordance with Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” and Article 10 of the Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Medical Insurance in the Russian Federation”, insured persons are recognized , in particular, those working under an employment contract, including heads of organizations who are the only participants (founders), members of organizations, owners of their property or under a civil law contract, the subject of which is the performance of work and the provision of services.
According to Article 6 of Federal Law No. 165-FZ of July 16, 1999 “On the Basics of Compulsory Social Insurance,” insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons working under employment contracts, persons who provide themselves with work, or other categories citizens whose relations with compulsory social insurance arise in accordance with federal laws on specific types of compulsory social insurance or in accordance with the legislation of the Russian Federation on taxes and fees.
Thus, it is worth recognizing that payers of insurance premiums - persons making payments and other remuneration to individuals - must submit a single calculation for insurance premiums. At the same time, among the insured persons in the system of compulsory pension and health insurance, managers are directly named - the only founders of organizations. An employment contract is not concluded with the general director - the sole founder (participant, shareholder), and the organization is not obliged to accrue and pay him a salary. This follows from paragraph 1 of Article 135, paragraph 2 of Article 145 of the Labor Code of the Russian Federation.
From this we can conclude that if the organization has a general director - the only founder to whom wages are not paid, then a calculation of insurance premiums must be provided, because he is the insured person.
If the zero calculation is not submitted: what are the risks?
Now let's talk about what risks lie in wait for companies or individual entrepreneurs if they simply do not submit zero calculations for contributions.Blocking current accounts
The grounds for blocking current bank accounts are given in Article 76 of the Tax Code of the Russian Federation. One of these reasons is a 10-day delay in submitting tax returns. This is stated in subparagraph 1 of paragraph 3 of Article 76 of the Tax Code of the Russian Federation. However, it is especially important to note that this norm does not talk about tax reporting in general, but only about tax returns (for example, VAT returns).Calculation of insurance premiums is not a tax return. This is an independent type of reporting (paragraph 7, paragraph 1, article 80 of the Tax Code of the Russian Federation). Therefore, it is illegal to block transactions on the bank account of a company or individual entrepreneur for untimely submission of a single payment. This is directly stated in the Letter of the Ministry of Finance of Russia dated January 12, 2017 No. 03-02-07/1/556.
But, unfortunately, the Federal Tax Service of Russia has the opposite approach. Tax officials believe that local inspectorates have the right to block bank accounts for late payment of insurance premiums. They refer to paragraph 11 of Article 76 of the Tax Code of the Russian Federation. This rule, in their opinion, makes it possible to equate calculations of contributions to tax returns.
It turns out that the positions of the Russian Ministry of Finance and the Federal Tax Service are completely at odds. However, we believe that if changes are not made to subparagraph 1 of paragraph 3 of Article 76 of the Tax Code of the Russian Federation and do not directly state that movements on accounts can be “frozen” for settlements of insurance premiums, then organizations and individual entrepreneurs will have grounds to challenge the blocking of accounts.
If we fully rely on the position of the Federal Tax Service, then, obviously, tax authorities will freeze accounts for failure to submit, among other things, zero calculations for insurance premiums in 2017.
Fines
If the company is late with the payment of contributions, then inspectors may impose a fine under Article 119 of the Tax Code. It will be 5% of the amount of unpaid contributions for the last three months, for each full or incomplete month, but cannot be:- more than 30% of the amount of contributions for late payment for the last three months;
- less than 1000 rubles, if all contributions are transferred on time.
Zero calculation example
Let’s assume that an organization or individual entrepreneur decided not to take risks and, at the end of each reporting period, submit a zero calculation for insurance premiums to the Federal Tax Service. But how do you fill out a new form? What sections of the form should be included in the zeros? Is it possible to just put zeros and dashes everywhere? There are no official explanations on this yet, so we’ll try to figure it out ourselves.So, the Procedure for filling out calculations for insurance premiums, approved. Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 stipulates that all payers of insurance premiums must fill out the title page. The remaining sections, subsections and applications are formed depending on the situation (availability of payments, applicable tariff, etc.). This follows from paragraphs 2.2 - 2.8 of the Procedure for filling out the calculation.
| Who fills out which sections of the calculation? | |
|---|---|
| Sheet (section) | Who fills it out |
| Title page | Fill out everything |
| Sheet “Information about an individual who is not an individual entrepreneur” | Filled out by individuals who are not individual entrepreneurs and did not indicate their TIN in the calculation |
| Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 | All organizations and entrepreneurs that paid income to individuals |
| Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
| Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and entrepreneurs who pay contributions at additional rates |
| Appendices 5-8 to section 1 | Organizations and entrepreneurs who apply reduced tariffs |
| Appendix 9 to section 1 | Organizations and entrepreneurs that pay income to foreign employees or stateless employees temporarily staying in Russia |
| Appendix 10 to section 1 | Organizations and entrepreneurs paying income to students who worked in student teams |
| Appendices 3 and 4 to section 1 | Organizations and entrepreneurs who incurred expenses for the payment of insurance coverage for compulsory social insurance. That is, they paid hospital benefits, child benefits, etc. |
If we are talking about zero settlement of insurance premiums, then it is assumed that there were no payments or rewards in favor of individuals. If so, is it really necessary to submit only the title page (without sections) to the Federal Tax Service as part of the zero calculation? Most likely, the tax authorities do not need a cover page, since it does not contain any useful information related to the calculation and payment of contributions. Therefore, we will not consider this option.
Let's turn to the Format required for submitting calculations for insurance premiums in electronic form, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The format stipulates that the “Last Name” and “Name” of an individual in Section 3 are mandatory elements.
Thus, it turns out that submitting a completely empty calculation without a single individual is pointless. It will not pass format-logical control. It can be assumed that the zero calculation for insurance premiums submitted to the Federal Tax Service in 2017 should include at least one individual. This could be the founder, who is the general director (even if he does not have an employment contract and does not receive payments from the organization). Let's give a possible example of filling from a similar situation.
There are no employees or contractors at Utochka LLC. No payments were made to individuals in the 1st quarter of 2017. At the same time, the organization has a single founder, who is the general director - Lev Sergeevich Petrov. He also did not receive any payments, and the company itself did not conduct any activities. There weren't even any account transactions. However, the accountant wants to submit a zero calculation for this company. For the 1st quarter of 2017, to protect the company from fines. How to fill it out?
If we agree that only at least one general director should appear in the calculation, then the composition of the zero calculation could be as follows:
- title page;
- Section 1 “Summary of the payer’s obligations for insurance premiums”;
- Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance to Section 1”;
- subsection 1.2 “Calculation of contributions for compulsory health insurance”;
- Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1”;
- Section 3 “Personalized information about insured persons” (and its subsections 3.2 and 3.2.2).
We will indicate “NR” as the category code of the insured person of the founder, who is the general director. Since this is the code intended for insured persons. There is no special code for founding CEOs.
Next, you can submit a fully completed sample of a zero calculation for insurance premiums, which is submitted to the tax office in 2017. However, please be aware that the position of the authorities (when available) may differ from the above.
Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.
With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that now the date for submitting the calculation of premiums from 2017 is the same for all policyholders, regardless of the method of submitting the calculation.
Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount of Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.
Calculation of insurance premiums 2017: example of filling. How to fill out the calculation of insurance premiums in 2017
The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. All policyholders are required to submit the following parts of the Calculation:
Title page,
Subsection 1.1 of Appendix No. 1 of Section 1 – calculation of pension contributions,
Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
Section 3 – personalized information about insured persons.
The remaining subsections and annexes are presented if there is data to fill them out.
The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.
Calculation of insurance premiums 2017: example of filling.
In the 1st quarter of 2017, Alpha LLC accrued insurance premiums from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.
Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:
Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.
The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.
It will be more convenient to fill out the sections for calculating insurance premiums in 2017, the example of which we are considering, in the following sequence:
First, let's fill in the personalized information in section 3. This section is filled out for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
The next step is to fill out subsection 1.1 of appendix 1 of section 1 on pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
Social insurance contributions are calculated in Appendix 2 of Section 1. If there were social insurance expenses (sick leave, benefits) during the billing period, then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 must be completed. In our example, there were no such expenses, so we do not fill out Appendix 3.
Having filled out the sections for each type of contribution, the last thing to fill out is summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, so in our example the codes for 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
Zero calculation for insurance premiums 2017: which sections to fill out
In the zero calculation for insurance premiums in 2017, include:
title page;
subsections 1.1 and 1.2 of Appendix 1 to Section 1;
Appendix 2;
section 3 for personalized information about employees.
Do not include the remaining sheets in the calculation of insurance premiums (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
Zero calculation for insurance premiums 2017 for individual entrepreneurs
An entrepreneur who does not have employees is not required to submit a zero calculation for insurance premiums in 2017. Since an entrepreneur does not pay premiums for other individuals, then he is not an insurer (subclause 1, clause 1, article 419 of the Tax Code of the Russian Federation). And it is the policyholders who submit the new calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation). In addition, the procedure for completing the calculation states that it is filled out only by companies and entrepreneurs who pay income to individuals (clause 1.1 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551).
Deadlines for submitting zero calculations for insurance premiums in 2017
Calculation of insurance premiums, including zero, in 2017 must be submitted quarterly. The deadline is no later than the 30th day of the month following the reporting period. If the deadline for submitting a calculation of insurance premiums falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation). The exact dates are in the cheat sheet below.
More information about the new form for calculating insurance premiums in 2017, as well as the procedure for filling it out with an example, can be found in