RSV form section 3. Let's get acquainted with the new form: calculation of insurance premiums. How much was issued

Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10.10.2016 N ММВ-7-11/551@

PROCEDURE FOR COMPLETING THE CALCULATION FOR INSURANCE PREMIUMS

IV. The procedure for filling out the sheet “Information about an individual who is not an individual entrepreneur” for calculation
V. The procedure for filling out section 1 “Summary data on the obligations of the payer of insurance premiums” of the calculation
VI. The procedure for filling out Appendix No. 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1 of the calculation
VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance contributions for compulsory pension insurance"
VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation"
XI. The procedure for filling out 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
XII. The procedure for filling out 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
XIII. The procedure for filling out Appendix No. 4 “Payments made from funds financed from the federal budget” to section 1 of the calculation
XIV. The procedure for filling out Appendix No. 5 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
XV. The procedure for filling out Appendix No. 6 “Calculation of compliance with the conditions for applying a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
XVI. The procedure for filling out Appendix No. 7 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
XVII. The procedure for filling out Appendix No. 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1 of the calculation
XVIII. The procedure for filling out Appendix No. 9 "Information required for applying the tariff of insurance premiums established by paragraph 2 of Article 425 (second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
XIX. The procedure for filling out Appendix No. 10 "Information necessary for applying the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code Russian Federation organizations that provide payments and other rewards in favor of students studying in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services" to Section 1 of the calculation
XX. The procedure for filling out section 2 "Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms" calculation

Starting this year, an updated form for reporting insurance premiums is in effect. In this regard, accountants have quite a lot of questions. Is it mandatory to fill out Section 3 of Calculation of Insurance Premiums? Is it necessary to create this section separately for each employee? You can find answers to these and other important questions in the following article.

Formation of the Calculation of insurance premiums, in particular the third section, is carried out in part personal information about insured employees. Submission of a report is mandatory even when the required indicators for the period are not available.

Completing Section 3 of Calculation of Insurance Premiums is necessary in the following situations:

Completing the third section

The third section of the Calculation includes the initial part and three subsections. Let's look at how each of these parts is filled out.

Initial part

If personalized data about an employee is filled in for the first time, in line 010 you need to indicate “0—”; if an adjustment Calculation is submitted, you need to enter the serial number of the adjustment.
Line 020 is entered digital code reporting period;
Line 030 – the year for the reporting period for which the document is being filled out;
Page 040 section 3 Calculation of insurance premiums - the number of the information provided in order.
Line 050 is the date when the information is provided.

First subsection

This subsection contains personal information about the employee:

060 – TIN (if any);
070 – SNILS;
080, 090, 100 – surname and initials;
110 – date of birth of the employee;
120 – digital code of citizenship of the employee, according to special. classification;
130 – numeric code of the employee’s gender;
140 – numeric code of the document that certifies the identity of the employee;
150 – series and document number from the previous paragraph;
160, 170, 180 – whether or not the employee is insured in the pension or medical system. and social insurance.

Second subsection

The second subsection of Section 3 Calculation of insurance premiums is formed in the following order:

190 – number of the month in the year for which the report is submitted;
200 – numeric code of the group of the insured employee;
210 – total amount of payments to an individual;
220 – base for calculating pension contributions;
230 – amount of payments under the GPA;
240 – amount of contributions for pension insurance;
250 – the final amount of payments to the employee.

Third subsection

The third subsection provides the following information:

260 – number of the month of the year;
270 – code of the tariff used;
280 – the amount of payments from which additional contributions were calculated. tariffs;
290 – total amount of insurance premiums for additional. tariffs;
300 – the total amount of all payments and insurance premiums.

The Federal Tax Service of the Russian Federation has approved a form for calculating insurance obligations; starting from 2017, calculations are submitted using a new form. In our edition we will look at how to correctly fill out section 3 of the calculation of insurance premiums, which is necessary as part of the new report. Explanations on the formation of the section are contained in Letter of the Federal Tax Service No. BS-4-11/4859.

The third section of the calculation form reflects personalized data about all employees as insured citizens. The obligation to create it rests with all payers of compulsory insurance (companies and individual entrepreneurs), including those that do not have total indicators during the reporting period. The new form includes all employees to whom cash payments were made during the current period. For hired employees who were not accrued in the past quarter, section 3 of the calculation of insurance premiums is completed without subclause 3.2.

The results of the total calculations of insurance liabilities correspond to the indicators broken down for each employee;
Reliable personal information about hired employees is reflected (full name, INN, SNILS).

If the calculation of insurance premiums 2017 section 3 submitted to the state authorities does not meet the requirements established by the instructions for filling out, it is considered not submitted. Consequently, organizations or individual entrepreneurs are obliged to send calculations with corrected data within the period established by law. The report is submitted quarterly no later than the last day of the month following the reporting quarter.

What information is reflected in section 3?

Each organization or individual entrepreneur that has hired employees makes monetary calculations for their time worked, and also makes various payments and benefits (bonuses). These amounts are reflected in the calculation of insurance premiums in Section 3; the instructions for filling out require you to indicate all calculated amounts for the past quarter, including the receipts of insured workers who were previously laid off.

Note that zero indicators under Section 3 are unlikely, since each enterprise has employees, at least the head of the company, who is classified as an insured employee. Even without accruals in the reporting period, calculations for insurance premiums cannot be submitted without Section 3. But then only subclause 3.1 is filled in

When generating a report on workers dismissed in the previous period, the third section indicates the person’s attribute code - “1”, and the category code - “NR”, that is, as when filling out the personalized data of working employees.

Many questions arise about the reflection of calculated amounts of money for bearing a child, giving birth and caring for a newborn until he is 1.5 years old. In this case, a calculation for insurance premiums is also drawn up, section 3; maternity leave is covered in both subclause 3.1 and subclause 3.2. But the calculated amounts of maternity benefits and financial accruals for care in subclause 3.2 are indicated on line 210, since these indicators go to the section of other payments that are not subject to mandatory contributions and taxes.

Filling rules

According to the legally established rules, the calculation of insurance premiums, Section 3, a sample of which can be downloaded from our website, is filled out by breakdown for each insured employee. The instructions for filling out the new form, approved by the Order of the Fiscal Tax Service in October 2016, provide clear explanations for the formation of each line of the new form. For example, clause 22.6 describes how the calculation of insurance premiums is reflected in section 3, page 40 “Number”. This cell contains the serial number of the insured person. Moreover, the method of displaying the numbers is chosen by the employer himself. Perhaps this will be a serial number or the personnel number of the insured employee according to the log book. Line 150 “series and number” reflects the employee’s passport information. When filling it out, the “No” sign is not written, and a space is placed between the characters of the passport data.

The initial part contains personalized information broken down for each employee. If the calculation is submitted for the first time, then “0” is indicated in line 010. If you need to fill out clarification of section 3 of the calculation of insurance premiums, then “1”, “2”, etc. are entered in this cell, depending on the time the clarification is submitted.

Line 020 contains the code for the calculation period; each of them has its own code. This:

21 – 1st quarter;
31 – 2nd quarter;
33 – 3rd quarter;
34 – year.

Line “030” corresponds to the 12 months (year) in which the form is submitted. All these cells must be identical to cells "010", "020" and "030" title page. The serial number of the information is written in line “040”, and the date of the calculation in line “050”. In order not to make a mistake and correctly fill out the calculation of insurance premiums, the example of filling out section 3 presented on our website will help with this.

To summarize, we note that Tax legislation does not relieve employers from the obligation to submit calculations with zero indicators. In this case, only section 3, the initial part, is filled in; in the remaining subsections of section 3 of the form, dashes are added. “0” is placed in the sum cells.

Section 3 is mandatory as part of the calculation of insurance premiums. How many times do I need to fill out this section? Do I need to fill it out separately for each employee? How to fill it out? The answers to these and other questions are in this article.

Who fills out section 3 of the calculation of insurance premiums

The calculation form, introduced in 2017, is still quite new, but already familiar to accountants. The Federal Tax Service approved the form, format and procedure for filling them out by order dated October 10, 2016 No. ММВ-7-11/551.

The procedure for filling out the calculation of insurance premiums

The whole form consists of three parts. One of them is section 3 “Personalized information about insured persons.”

Section 3 is filled out by organizations and individual entrepreneurs, including insured persons for the reporting period, including those to whom payments and other remunerations were accrued (clause 22.1 of the Procedure for filling out the calculation). For persons who have not received payments over the last three months of the reporting period, section 3 of the calculation is filled out without subsection 3.2 (letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

The calculation is considered not submitted if:

The total data on the amount of contributions does not correspond to the data on contributions for each insured person;
Incorrect information about the insured is indicated - full name, SNILS, as well as TIN.

What information does section 3 contain?

Section 3 is data on all insured persons, including those dismissed, to whom income was accrued in the reporting period (see table).

Composition of section 3

Subsection	Line	Content
General information	010	Correction number
	020	Settlement (reporting) period
	030	Number
	040	Calendar year
	050	date
3.1 Information about the individual - recipient of the income	060	TIN
	070	SNILS
	080	Surname
	090	Name
	100	Surname
	110	Date of Birth
	120	Citizenship (country code)
	130	Floor
	140	Identity document type code
	150	Series and number
	160	Sign of a person in the pension insurance system
	170	Sign of a person in the health insurance system
	180	Item sign in the social insurance system
3.2.1 Information on payments and rewards to individuals	190	Month
	200	Insured category code
	210	Amount of payments and other rewards
	220/230/240	The base for calculating pension contributions within the limit value/including under civil law contracts/the amount of accrued contributions from a base not exceeding the limit value
	250
3.2.2. Information on payments and rewards to individuals for whom contributions are accrued at an additional tariff	260	Month
	270	Tariff code
	280	The amount of payments and other remunerations for which insurance payments are accrued
	290	Amount of assessed contributions
	300	Just in the last three months

For whom to fill out section 3 of the contribution calculation

The Tax Service provided clarifications on filling out in a letter dated March 17, 2017 No. BS-4-11/4859.

Section 3 includes all individuals for whom the organization or individual entrepreneur was the policyholder during the reporting period. It doesn't matter whether they had income. If, for example, in the reporting quarter an employee signed up under an employment contract was on vacation at his own expense, he must be included in the report. The main criterion is that the individual is in an employment relationship with an organization or entrepreneur and is insured.

In addition, you must indicate everyone to whom income was accrued during the reporting period. This applies to those who are employed under both employment and civil law contracts (clause 22.1 of the Procedure for filling out the form).

If a contract was concluded with an individual, but there were no payments under it, it must be included in the calculation. Those employed under civil law contracts are also recognized as insured (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ).

The director - the sole founder - must also be included in the report if an employment contract has been concluded with him. Even if he had no income in the reporting quarter.

That is, in accordance with clause 22.1 of the procedure, section 3 of the calculation is filled out for all insured persons for the last three months of the reporting period, including in whose favor payments and other remunerations were accrued.

According to clause 22.2 of the procedure, 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 for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 of the calculation is not filled out.

How to fill out section 3 of the calculation of insurance premiums

We'll tell you how to fill out the report line by line.

Total information

Line 010 . When submitting the report for the first time, put “0” here. If you are correcting and resubmitting, then indicate the correction number - "1-", "2-" - depending on the correction account.

Line 020 . Specify the reporting period code:

1st quarter - "21"
2nd quarter - "31"
3rd quarter - "33"
4th quarter (year) - "34".

Line 030 . Enter the year in which the reporting period falls.

Line 040 . Indicate the serial number of the information. The tax authorities explained the procedure for filling out field 040 in a letter dated January 10, 2017 No. BS-4-11/100@:

Appendix 1 to the Federal Tax Service order No. ММВ-7-11/551@ contains a machine-readable calculation form recommended by the Federal Tax Service for submission on paper, in which 4 characters are indicated in field 040 of Section 3. The format for transmitting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to provide information on the specified number of personnel of the PJSC.

Line 050 . Indicate the reporting submission date.

Subsection 3.1

Lines 060-150 . In this subsection, enter the personal data of the insured person.

The country code can be viewed in the All-Russian Classifier of Countries of the World (approved by Gosstandart Resolution No. 529-st dated December 14, 2001). Russia code is 643.

The document type code for a passport is "21".

"1" - is insured;
"2" is not.

Subsection 3.2.1

Lines 190-250 . Enter here the amounts of employee benefits and accrued pension contributions. Show in lines:

190 - month number "01", "02", etc. (January, February, etc.) depending on the month of payments.
200 - code according to Appendix 8 to the Filling Procedure. For example, HP.
220 - the base is not higher than the maximum value (in 2017 - 876 thousand rubles).
250 - the total amount of employee income within the base for the entire reporting period.

UNP Council

If you apply different insurance premium rates, fill out the required number of lines.

note

If there were no payments to insured persons during the reporting period, section 3 of the calculation is completed with the exception of subsection 3.2. The amount of data about the insured is taken into account in the corresponding columns of line 010 of subsection 1.1 of Appendix 1 to Section 1.

Subsection 3.2.2

Lines 260-300 . Show the payments from which pension contributions were calculated at additional tariffs. Namely:

260 - payment month number;
270 - tariff code;
280 - amounts from which contributions for additional tariffs were calculated;
290 - the amount of contributions for additional tariffs;
300 - the total amount of payments and insurance premiums.

Section 3 zero calculation of contributions

The Tax Code does not exempt policyholders from submitting a zero calculation. Section 3 is a mandatory part of the “zero”.

According to clause 2.20 of the procedure for filling out the calculation, in the absence of any indicator, quantitative and total indicators are filled in with the value “0” (“zero”).

In other cases, a dash is placed in all familiar places in the corresponding field.

In the new report on insurance premiums, line 040 of Section 3 - is the number unique? That is, when preparing a report for subsequent periods, the number is saved? Can this number for laid-off employees be used for other employees?

No is not. In section 3 of the calculation of insurance premiums, personalized data for the quarter is indicated. Line 040 of section 3 indicates only the serial number of these sections in the calculation as a whole.

Rationale

From 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

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XXII. The procedure for filling out section 3 "Personalized information about insured persons" of the calculation

22.5. Field 030 indicates the year for the billing (reporting) period of which information is provided.
The value of field 030 must correspond to the value of the "Calendar year" field on the title page of the calculation.

22.6. Field 040 indicates the serial number of the information*.

22.7. Field 050 indicates the date of submission of information to the tax authority.

22.8. Subsection 3.1 of the calculation indicates personal data individual- recipient of income.

22.9. Line 060 indicates the TIN of an individual assigned to this individual upon registration with the tax authority in the prescribed manner (if any).

22.10. Line 070 indicates the SNILS of the insured person in the compulsory pension insurance system.

22.11. Line 080 indicates the full last name of the individual in accordance with the identity document.