Calculation of insurance premiums Appendix 1 sample filling. To fill out the calculation of insurance premiums, we recommend the “taxpayer legal entity” program

When an organization does not operate during the year and does not pay wages to its employees, the tax authorities require a zero report on insurance premiums. In this article we will look in detail at who must submit and how to fill out a zero report on insurance premiums in 2019.

Who needs to submit insurance premium payments?

The obligation to submit calculations for insurance premiums is assigned to:

Organizations (including foreign companies operating in Russia), as well as separate divisions of organizations;
Entrepreneurs who make payments to individuals.

In this case, the calculation is presented regardless of the status of the insured persons to whom the above-mentioned persons pay remuneration, that is:

Employees with whom employment contracts have been concluded;
General Director (sole founder);
An individual with whom a civil contract has been concluded, for example, a contract, a contract for the provision of services.

Let's consider organizations and entrepreneurs that have no employees and have suspended their activities. Tax authorities provide clarification on this issue. They proceed from the fact that upon registration an organization receives the status of an employer, so they are required to provide a report even if they do not conduct activities and do not have employees.

Important! Even if the organization has no employees and does not conduct business, they are required to submit a zero calculation for insurance premiums. This requirement does not apply to entrepreneurs. They must submit a zero calculation if they have employees who are not paid wages.

As for entrepreneurs, the situation with them is somewhat different. Entrepreneurs must submit a report only if they have employees. But in some cases, entrepreneurs still have to submit a zero report. For example, if an individual entrepreneur has an employee, but because he is on vacation at his own expense. In this case, you still need to provide a report, but it will only be zero. After all, even if the employee does not receive income, but only benefits, he still remains an insured person.

If the organization has one founder who is a director

Despite the fact that the director does not enter into an employment contract, an employment relationship arises with him. In this case, in line 010 of 1.1 and 1.2 of subsection 2 of the application, the number of insured persons is indicated, that is, 1, the remaining lines should be zeros. If section 3 is not filled out, then the report will not be accepted, therefore, in lines 160-180 of subsection 3.1, indicate - 1.

Deadlines for submitting zero calculations

Important! If you do not provide a calculation of insurance premiums on time, then organizations and individual entrepreneurs face a fine of 1000 rubles.

Procedure for filling out the zero calculation

The zero calculation form is used the same as for filling out the calculation with indicators, that is, the form approved on October 10, 2016 No. ММВ-7-11/551@. In addition to the title page, the sections are filled out as follows:

Section 1: the BCC for contributions is indicated, the remaining lines are filled with zeros and dashes. If the report is filled out electronically, then there is no need to enter a zero or a dash in the empty cells;
Section 1, Appendix 1, subsection 1.1 and 1.2: the number of insured employees under medical and pension insurance is indicated. If there are no employees, zeros are entered;
Section 1, Appendix 2: the number of insured workers under social insurance is indicated;
Section 3, subsection 3.1: full name, INN, SNILS for employees with whom employment contracts and contract agreements have been concluded are indicated. Lines 160-180 contain information about whether the employee is insured or not, depending on this, sign 1 or 2 is indicated.

How to provide a zero settlement

You can provide a zero calculation either electronically or in paper form. The requirement to submit a report only in electronic form applies to organizations with more than 25 employees. You can submit a calculation on paper in the following ways:

personally, this can be done by the manager or a person with the appropriate power of attorney;
by post, in this case the letter is sent with a description of the attachment and notification of its delivery.

Calculation of insurance premiums 2017 - assistance in filling out reports

Calculation of insurance premiums - accountant services in filling out a new form. Declarations. Qualified assistance from a specialist from the Peterbukh company. Preparation and submission of reports for the 1st quarter of 2017 in St. Petersburg (SPb) and Leningrad region.Download the insurance premium calculation form in PDF format. Example and sample filling.

In 2017, for the first time, policyholders will have to submit reports on insurance premiums by 05/02/2017. Is it necessary zero calculation how to reflect sick leave and reimbursement of benefits from the Social Insurance Fund? Answers to these and other questions.

Procedure for submitting calculations for insurance premiums

Unified calculation of insurance premiums to the tax office (FTS) is submitted once every three months: based on the results of the 1st quarter, half year, 9 months and year. Report submission deadline- the last day of the month following the reporting period (April 30). Due to the May holidays, taking into account weekends, the period for sending documents is shifted.

Submit declaration, reporting can be done in two ways:

electronic, if the number of employees is 26 or more people;
on paper with no more than 25 people.

If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service the title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The remaining sheets are filled out in the presence of certain circumstances (payment of benefits from the Social Insurance Fund, contributions at an additional tariff, etc.).

How to reflect employees who are on maternity leave or vacation

In the insurance premium reporting form data for all insured persons should be reflected. In accordance with the laws, employees on maternity leave, leave at their own expense (without pay) and parental leave are insured persons, so they must also be included in calculation of insurance premiums.

Section 3 of the calculation must be completed by payers for all insured persons for the last three months of the billing (reporting) period (clause 22.1 of the Procedure for filling out the calculation).

If the employee was on leave without pay during the entire reporting period, section 3 must be completed, but section 3.2 is not completed. This follows from paragraph 22.2 Procedure for filling out the calculation.

How to reflect sick leave in reporting on insurance premiums

The amount of accrued sick leave benefits in the form you need to reflect in line 070 of Appendix 2 calculations for insurance premiums. The corresponding columns reflect the amounts of expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity. Indicated from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third month of the last three months of the billing (reporting) period, respectively.

Also to the policyholder you must specify in field 001 of Appendix 2, an indication of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity.

Signs of insurance payments

direct insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person. That is, the status “1” is assigned when the company participates in the FSS pilot project
credit insurance payment system for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the payer. This status is assigned when the policyholder independently accrues sick leave and it is offset against accrued premiums.

How to reflect a refund from the Social Insurance Fund

In the new form of calculation/reporting of insurance premiums the policyholder needs reflect the amount of reimbursement from the Social Insurance Fund(if any). According to the Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@, the amounts of the payer’s expenses reimbursed by the territorial bodies of the Social Insurance Fund for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are reflected in line 080 of Appendix 2 of Section 1 of the calculation .

Because new calculation of insurance premiums rented from 2017, it is logical to assume that benefits paid in the current year for periods before 2017 are not included in the calculation. Procedure for filling out reports(clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the Social Insurance Fund:

from the beginning of the billing period - from 01/01/2017;
for the last three months of the reporting (calculation) period;
for each of the last three months of the reporting (calculation) period.

If in the 1st quarter of 2017 The company's current account received compensation for benefits for 2016; it is better to clarify the procedure for reflecting such payments with the Federal Tax Service.

Zero settlement on insurance premiums

If the payer of insurance premiums does not conduct business in a specific reporting period and does not make payments to individuals, he is obliged submit zero reporting on insurance premiums to the tax office.

Thus, the policyholder declares that there are no payments to individuals and that there are no insurance premiums.
Failure to submit zero reporting is subject to a fine of 1,000 rubles. The Russian Ministry of Finance warned about this in a letter dated March 24, 2017 No. 03-15-07/17273.

It is necessary to fill out as part of the zero report title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1. If the company has employees, but no payments were made to them during the reporting period, you must also fill out section 3. Zero calculation for insurance premiums for the 1st quarter of 2017 must be passed until May 2 .

Calculation of insurance premiums for individual entrepreneurs without employees

In this material we will tell you how to complete the calculation so that the Federal Tax Service accepts it without any questions. You will also find an example of a single calculation for insurance premiums.

Who rents

All legal entities and individual entrepreneurs with employees submit payments for contributions.

The Tax Code allows you to rent this type report both on paper and electronically. But there is one peculiarity: if the number of the reporting company or individual entrepreneur is more than 25 people, the policyholder is obliged to report exclusively in electronic format (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Reporting deadlines

Calculation of contributions is submitted to the Federal Tax Service once a quarter. The reporting periods will be quarter, half year and 9 months. The billing period is one year. This means that the data in the calculation is shown as a cumulative total. But at the same time, in the calculation for any period there are always lines reflecting indicators for the last three months.

The 30th day of the month following the reporting quarter is the last day to send the calculation.

The report for the first quarter should be sent to the Federal Tax Service by 04/30/2019 inclusive.

The semi-annual calculation of the Federal Tax Service awaits reporting until July 30, 2019 inclusive.

Payments for 9 months must be submitted by October 30, 2019.

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Filling procedure

The Federal Tax Service, in its order dated October 10, 2016 No. ММВ-7-11/551, described how to fill out the calculation step by step. There is also an up-to-date report form. We will tell you about the main points of filling out an insurance calculation.

The insurance calculation actually combined two forms of premiums, so at first glance it seems voluminous. Do not forget that all calculation pages are not filled out very often, because many pages are quite specific.

The contribution calculation includes a title page and three sections. Some sections have applications.

Mandatory sections: title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. It is in this composition that the calculation must be submitted if the company has insured persons. If necessary, sections are added to the calculation depending on the specifics of the company’s activities. For example, subsection 1.3 should be completed by payers who calculate contributions based on an additional tariff. If temporarily staying foreigners received income, you will have to draw up Appendix 9 to Section 1.

If no payments were made, the calculation will be zero. An example of calculation of insurance premiums can be found below. In 2019, the calculation is completed in the same way as in 2018. In the zero calculation, all required sections should be presented by placing dashes in the empty cells. Subsection 3.2 in this case is not completed.

Important! Cost indicators are entered into the calculation in rubles and kopecks.

An example of filling out a calculation of insurance premiums

Prospekt LLC employs one employee - the general director. The company applies OSNO and calculates contributions at the standard rate.

Director Michugin O.B. received a salary for the first quarter in the amount of 78,000 rubles (26,000 per month). There were no other payments.

Accountant Valina A.T. calculated the monthly contributions:

Pension Fund = 26,000 x 22% = 5,720 rubles;

Compulsory medical insurance = 26,000 x 5.1% = 1,326 rubles;

FSS = 26,000 x 2.9% = 754 rubles.

Total for the quarter:

Pension Fund = 5,720 x 3 = 17,160 rubles;

Compulsory medical insurance = 1,326 x 3 = 3,978 rubles;

FSS = 754 x 3 = 2,262 rubles.

The easiest way is to first fill out section 3 with personalized data.

Then you can proceed to entering data into subsections 1.1 and 1.2 of section 1.

Data in section 1 is entered on final stage. This section collects data from other sections. You also need to fill out the title page - you can do this either at the beginning or at the end. The calculation will be signed by director Michugin O.B.

Starting in 2017, a new reporting form appeared - calculation of insurance premiums. This reporting was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. In this article, we will look at who is required to submit a calculation of insurance premiums, within what time frame, what liability is provided for violating the deadline, and we will look at the procedure for filling it out.

Who should submit calculations for insurance premiums?

(KND 1151111)?

Article 419 of the Tax Code of the Russian Federation specifies the persons by whom the Calculation must be submitted. This category includes persons making payments and other remuneration to individuals:

organizations;
individual entrepreneurs;
individuals who are not individual entrepreneurs.

Where is the calculation of insurance premiums submitted?

(KND 1151111)?

The calculation must be submitted to the tax authority:

organization - at the place of registration;
individual entrepreneur - at the place of residence;
separate divisions - at the place of registration, if they are vested with the authority to calculate payroll. Information about vesting a separate division with the appropriate powers must be transferred to the tax authority within 1 month. If a separate division does not accrue wages, then the Calculation is submitted by the parent organization at the place of registration (Letter of the Federal Tax Service dated January 23, 2017 BS-4-11/993@).

Within what time frame must the Calculation of Insurance Premiums be submitted (KND 1151111)?

The calculation must be submitted no later than the 30th day of the month following the reporting period, and at the end of the year - no later than the 30th day of the month following the accounting period.

The reporting period is recognized as 1st quarter, half a year, 9 months. The billing period is a calendar year.

Please note that the deadline for submitting the Calculation is the same and does not depend on the method of presentation.

What are the methods for submitting the Calculation of Insurance Premiums (KND 1151111)?

Employers whose average number of individuals to whom payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created organizations with more than 25 people, must submit a Calculation using an enhanced qualified electronic signature according to the TKS .

If the number is 25 people or less, then the Calculation can be presented in any of the following ways:

via TKS using an enhanced qualified electronic signature;
in person to the Federal Tax Service;
sent by mail, but always with a description of the attachment.

Note! You can easily prepare and submit reports on insurance premiums using the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You can get free access to the service right now by following this link.

How to fill out the Calculation of Insurance Premiums (KND 1151111)?

The calculation is completed in rubles and kopecks. All cells must be filled in; if there are no indicators, put dashes.

The calculation includes a title page and three sections:

Section 1 - “Summary data on the obligations of the payer of insurance premiums.” This section includes 10 applications.
Section 2 - “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms.” This section contains 1 application.
Section 3 - “Personalized information about insured persons.”

All employers are required to pass:

Title page;
Section 1 - “Summary of the obligations of the payer of insurance premiums”;
Subsections 1.1 and 1.2 of Appendix 1 to Section 1 - “Calculation of the amounts of insurance contributions for compulsory pension and health insurance”;
Appendix 2 to Section 1 - “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
Section 3 - “Personalized information about insured persons.”

All other subsections and applications are filled out only if there is data on them.

The detailed procedure for filling out is given in Appendix 2 to the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

When is the Calculation of Insurance Premiums (KND 1151111) considered not submitted?

discrepancies between the amount of pension contributions for each employee and the total amount of insurance contributions;
indications of inaccurate personal data.

The tax authority sends a corresponding notification to the policyholder no later than the day following the day of receipt of the Calculation. If the Calculation was submitted on paper, the policyholder will receive the notification 10 days following the day the tax authority received the Calculation.

After receiving the notification, the policyholder must, within five days (notification in electronic form) or within ten days (notification in paper form), eliminate all inaccuracies and submit the Calculation. In this situation, the deadline for submitting the Calculation is the deadline for submitting the initial Calculation.

What is the liability for violation of the deadline for submitting the Calculation of Insurance Premiums (KND 1151111)?

If the Calculation is submitted in violation of the submission deadline, a fine is imposed - 5% of the amount of insurance premiums indicated in the report for each full or partial month of delay. But the fine will be no less than 1000 rubles and no more than 30% of the amount of insurance premiums reflected in the statements. Penalties are regulated by clause 1, clause 3, article 76 of the Tax Code of the Russian Federation.

Blocking of the current account in case of violation of the deadline for submitting the Calculation is not provided.

Is it necessary to submit the Calculation of Insurance Premiums (KND 1151111) with zero indicators?

The calculation must be submitted by the payers of insurance premiums, i.e. organizations and persons making payments and other remuneration to individuals within the framework of labor relations and civil contracts.

The Tax Code does not provide for an exemption upon submission of a Calculation in the event of failure to carry out financial and economic activities.

When submitting a zero Calculation, the payer thus declares that there are no payments that are subject to insurance premiums.

The issue of the need to submit a Calculation with zero indicators was discussed in the letter of the Federal Tax Service dated 04/03/2017 No. BS-4-11/6174.

Sample of filling out a zero calculation for insurance premiums (KND 1151111)

Title page of the zero Calculation of insurance premiums (KND 1151111)

Section 1 of the zero Calculation of insurance premiums (KND 1151111) - “Summary data on the obligations of the payer of insurance premiums”

Subsections 1.1 and 1.2 of Appendix 1 to Section 1 of the Zero Calculation of Insurance Contributions (KND 1151111) - “Calculation of the amounts of insurance contributions for compulsory pension and health insurance”;

Appendix 2 to section 1 of the zero Calculation of insurance premiums (KND 1151111)

- “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;

Section 3 of the zero Calculation of insurance premiums (KND 1151111) - “Personalized information about insured persons”

LLC "ART" ( general system taxation) accrues a salary to its only employee Anatoly Viktorovich Stepanenkov in the amount of 13,500.00 rubles. There are no other incomes subject to insurance premiums.

New form "Calculation of insurance premiums" officially approved by the document Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@.

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