Calculation of insurance premiums (DAM) for the 1st quarter of 2022: example of filling out

All organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the first quarter of 2017 for the first time. How to create a new calculation? When should I submit it to the Federal Tax Service? How to report to organizations using the simplified tax system that apply reduced insurance premium rates? This article provides instructions for filling out a new calculation for insurance premiums, and also contains a sample DAM for the 1st quarter of 2017 filled out using a specific example.

1. Changes in reporting on insurance premiums from 2022
2. Methods and deadlines for submitting a new calculation
3. Composition of calculations for insurance premiums
4. Filling out the calculation of insurance premiums for the 1st quarter of 2022: rules
5. Title page
6. Section 1: Premium Summary
7. Section 2: heads of peasant farms
8. Section 3: personalized information about each employee
9. Responsibility: what threatens
10. A mistake was made: what to do

Changes in reporting on insurance premiums from 2022

Since 2022, employers have faced serious changes: pension, medical and contributions in case of disability and in connection with maternity (except for contributions for injuries) have moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service.
In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers. The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main purposes for which new reporting has been introduced:

• reducing the administrative burden on business by reducing the number of regulatory authorities;
• reporting optimization;
• improving the quality of inspections.

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2022 is until the 30th day of the month following the reporting period:

Thus, for the first time, you must fill out and submit to the Federal Tax Service the calculation of insurance premiums for the 1st quarter of 2022 no later than May 2, 2017 (this is Tuesday).

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2022 there is no such approach. A single deadline has been determined for all taxpayers: calculations for insurance premiums are submitted by all until the 30th day of the month following the reporting period.

Who needs to submit the annual calculation for 2017

All policyholders must submit calculations of insurance premiums for the 4th quarter of 2022 to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP).

The calculation of insurance premiums for the 4th quarter of 2022 must be completed and submitted to all policyholders who have insured persons, namely:

• employees under employment contracts;
• performers - individuals under civil contracts (for example, contracts for construction or provision of services);
• the general director, who is the sole founder.

The calculation must be sent to the Federal Tax Service, regardless of whether the activity was carried out during the reporting period (from January to December 2017) or not. If in 2022 an organization or individual entrepreneur had employees, but did not conduct business at all, did not make payments to individuals and had no movements on current accounts, then this does not cancel their obligation to submit accounts for the 4th quarter of 2022. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year - Article 423 of the Tax Code of the Russian Federation. Thus, it is more correct to call the calculation for the 4th quarter of 2022 an annual calculation for insurance premiums for 2022, and not a quarterly one. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2022, and not the quarter. Therefore, at the end of the year, it is the annual DAM that is surrendered.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2022 is as follows:

• title page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2022. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:

Contributions for disability and maternity: Appendix No. 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2022 to December 31, as well as for October, November and December 2022. In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

• “1” – direct payments of insurance coverage (if there is a pilot social insurance project in the region);
• “2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

If there is no FSS pilot project in your region, then you have the right to reduce mandatory social contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. These figures will always be positive, even if the benefits exceeded insurance contributions to the Social Insurance Fund.

Negative amounts of accrued contributions as part of the calculation of insurance premiums for the 4th quarter of 2022 should not be recorded. After all, officials from the Pension Fund of the Russian Federation will not be able to distribute the amounts with a minus to the individual personal accounts of employees.

Inspectorate of the Federal Tax Service

Sometimes benefits costs exceed accrued medical premiums. Some accountants record this difference in line 090 of Appendix No. 2 to Section 1 of the calculation with a minus sign. However, this is wrong. In such a situation, specify the line 090 attribute:

• “1” if the amount in line 090 is greater than or equal to 0;
• "2" if the amount is less than 0.

If you send to the Federal Tax Service a calculation of insurance premiums for the 4th quarter of 2022 with negative values, then you will need to submit an updated report (letters from the Federal Tax Service dated August 23, 2022 No. BS-4-11/16751, dated August 24, 2022 No. BS- 4-11/16793).

Some accountants do not pay attention to such filling rules. And they show negative contribution amounts with code 1. This error should be corrected:

Let’s assume that there are 10 people in the organization; the organization accrues and pays benefits to them itself. The amounts of payments, contributions to VNiM and benefits accrued from the Social Insurance Fund for all employees for 2017 are shown in the table.

Line indicator 090 of Appendix 2 to section. 1 is equal to:

• in column 2 – 14,868.33 rubles. (RUB 59,308.23 – RUB 44,439.90);
• in column 4 – 262.03 rubles. (RUB 26,401.93 – RUB 26,139.90);
• in column 6 – 1,424.08 rubles. (RUB 8,603.08 – RUB 7,179);
• in column 8 – -3,307.04 rub. (RUB 8,474.86 – RUB 11,781.90);
• in column 10 – RUB 2,144.99. (RUB 9,323.99 – RUB 7,179).

Filling out the calculation of insurance premiums for the 1st quarter of 2022: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use an insurance premium accounting card reflecting payments and rewards accrued and paid to individuals in 2022.
Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the basis insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields.

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 () in compliance with 7 fundamental rules, which are approved by the same document:

1. each field is intended for a specific indicator and cannot be supplemented with other information;
2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
4. text fields are filled in from left to right, starting from the first window;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, use the Courier New font (16-18 point);
7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

Title page

The title page contains fields intended to be filled out by the payer and the tax authority employee.
The accountant of an organization or individual entrepreneur enters information in the following lines: TIN and KPP

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service of a legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):

The meaning of the checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate o.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reporting is submitted. For calculations for the 1st quarter of 2022, enter code 21.

Federal Tax Service code

In this field, you need to mark the code of the Federal Tax Service to which you are submitting reports for the 1st quarter of 2022. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Place of provision code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 1st quarter of 2022. The codes used are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. Leave one free cell between words.

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization finds itself. The following values ​​can be accepted:

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.
You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2022. Keep in mind
In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2022, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling. Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2022 - this information is necessary for tax authorities. In the special fields of the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting. Most likely, no questions will arise with the design of the remaining cells of the title page. But if in doubt, refer to the completed sample:

Sheet “Information about an individual who is not an individual entrepreneur”

The sheet “Information about an individual who is not an individual entrepreneur” comes after the title page. It must be generated by individuals who submit calculations for insurance premiums for the 1st quarter of 2022 for hired workers and who did not indicate their TIN in the calculation. Then on this sheet the employer must show his personal data (in particular, full name, date and place of birth and passport details). This sheet looks like this:

Please keep in mind that the sheet “Information about an individual who is not an individual entrepreneur” does not apply to organizations and individual entrepreneurs. As part of the calculation of insurance premiums for the 1st quarter of 2022, they do not fill it out and do not submit it.

Section 1: Premium Summary

In section 1 of the calculation for the 1st quarter of 2022, reflect the general indicators for the amounts of insurance premiums payable.
The part of the document in question consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and other deductions. For example, you will fill out line 030 of section 1 in relation to pension contributions during 2022 on an accrual basis, and lines 031-033 - in relation to the months of the reporting period. The calculation for the 1st quarter on lines 031-033 should include the amounts of insurance premiums for January, February and March 2022. A similar approach applies to other types of insurance premiums included in Section 1.

On lines 120-123 of section 1, display the amounts exceeding the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines empty. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2022 is shown in the figure:

For each type of insurance premium in the first section of the calculation for the 1st quarter of 2022, the BCC must be shown in separate fields.
The classification of budget classification codes allows Federal Tax Service employees to correctly record cash receipts in the personal account of a company or individual entrepreneur. You indicated to KBK in your payment orders the payment of insurance premiums for January, February and March 2022. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. See “How the main BCCs for paying insurance premiums will change from 2022.” Appendix 1: calculation of pension and medical contributions
In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and medical insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

• 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”;
• 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”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2022. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2022. Where appropriate: Make “breakdowns” for January, February and March 2022. Let's look at the features of filling out the main fields of these sections and provide examples.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance.
Also indicate the possible rate code of the payer: We will explain the specifics of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2022 in the table and add a sample:

• Subsection 1.2: medical contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2022 in the table and give an example of filling:

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the framework of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2022, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. These contributions are also controlled by the Federal Tax Service from 2022.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

• “1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region);
• “2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.

Let's decipher the order of filling out the remaining lines of this section and give a sample:

Appendix 3: Benefit Costs

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2022, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made during the period from January 1 to March 31, 2022:

• temporary disability benefits;
• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance
• payment for additional days off to care for disabled children;
• social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services.

If such benefits were not paid in the 1st quarter of 2022, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then follow the following filling procedure:

• on lines 010 - 090 - show for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - record the total amount of expenses for the named payments (including those financed from the federal budget).

Let's assume that in the 1st quarter of 2022, sickness benefits were paid to four employees.
The total number of payment days is 16 days. The total amount is 7,500 rubles (including the first three days of illness). Then an example of completed Appendix 3 will be like this: Appendix 4: benefits from the budget

In Appendix 4 to Section 1 of the calculation for the 1st quarter of 2022, reflect information about benefits financed from the federal budget:

• on lines 010–060 – payments to Chernobyl victims;
• on lines 070–120 – benefits to victims of the accident at Mayak Production Association;
• on lines 130–140 – payments to citizens injured as a result of tests at the Semipalatinsk test site;
• on lines 150–200 – cash transfers to citizens who have suffered radiation sickness;
• on lines 210–230 - information about benefits related to the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance (Part 4 of Article 3 of Law No. 255-FZ of December 29, 2006).

In lines 240–310 reflect the totals.
If the above payments were not made, then do not create Appendix 4 and do not submit the reporting for the 1st quarter to the Federal Tax Service. Appendix 5: for IT organizations

Appendix 5 of Section 1 of the calculation for the 1st quarter of 2022 is required to be generated only by IT organizations that:

• develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;
• received a certificate of state accreditation as an organization operating in the field of IT;
• have an average number of employees of at least seven people;
• receive income from activities in the field of IT technologies: at least 90 percent of all their income.

The named IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation).
It is worth noting that if an IT company was created recently and there is no data for 9 months of 2016 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2022 they need to show information only in column 3 of Appendix 5 If you are interested in filling out Appendix 5 in more detail, you may suggest relying on the following transcripts and sample :

How to calculate the share of IT income
On line 040 of Appendix 5, reflect the share of income from activities in the IT field in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%. Appendix 6: for “simplers” at reduced tariffs

Appendix 6 of Section 1 of the calculation for the 1st quarter of 2022 must be completed:

• organizations or individual entrepreneurs on the simplified tax system, engaged in the social or industrial sphere and entitled to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
• individual entrepreneurs combining the simplified tax system and the patent taxation system (PTS).

On line 060 of Appendix 6, note the total amount of income under the simplified tax system from January 1 to March 31, 2022, and on line 070, highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity according to the simplified tax system. You can determine this share using the following formula: Formula for calculating the share of income under the simplified tax system
For income from the main activity under the simplified tax system = line 070 / line 060 × 100%

Appendix 7: non-profit organizations on the simplified tax system

Appendix 7 of Section 1 of the calculation for the 1st quarter of 2022 is required to be formed by non-profit organizations on the simplified tax system operating in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports. Such companies also have the right to use reduced insurance premium rates (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Appendix 8: IP on the patent system

Appendix 8 of Section 1 of the calculation for the 1st quarter of 2022 applies only to individual entrepreneurs on the patent taxation system. An exception is individual entrepreneurs on a patent engaged in the following business (subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

• leasing of real estate owned by them;
• retail trade through trading floors or retail locations;
• catering services.

In Appendix 8, fill in the number of lines 020–060 equal to the number of patents the individual entrepreneur received in 2022. Let us explain the procedure for filling out and deciphering the lines of this application and introduce an example of filling out:

Appendix 9: data on foreigners

In Appendix 9 of Section 1 of the calculation for the 1st quarter of 2022, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU should not be reflected in this application.

Using lines 020 – 080 of Appendix 9, record information on all foreigners whose payments were subject to insurance premiums in the 1st quarter of 2022. Provide information about such foreigners:

• lines 020–040 – full name;
• line 050 – TIN;
• line 060 – SNILS;
• line 070 – country of citizenship code.

Appendix 10: payments to students
Fill out Appendix 10 of Section 1 of the calculation for the 1st quarter of 2022 if you paid income to students who worked from January to March 2022 in student teams. These payments are shown separately because they are not subject to pension contributions. However, we note that for this the conditions given in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If such a benefit is available, then attach and submit to the calculation of insurance premiums for the 1st quarter of 2022 and submit to the Federal Tax Service:

• student's certificate of membership in the student group;
• a certificate from the educational institution about the form of study.

Appendix No. 3 to section 1: benefits costs

In Appendix 3 to Section 1 as part of the annual DAM for 2022, record information on expenses for the purposes of compulsory social insurance (if such information is not available, then the Appendix is ​​not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in 2022. The date of payment of the benefit and the period for which it was accrued do not matter. For example, reflect a benefit accrued at the end of December and paid in January in the calculation for the year. Reflect sick leave benefits, which are open in December and closed in January, only in calculations for the 1st quarter of 2022.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of 2022 (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the filling example, the lines of Appendix 3 to Section 1 should be formed as follows:

Here is a sample of the reflection of benefits as part of the calculation for the 4th quarter of 2022. In 2022 the organization:

• paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
• awarded one employee an allowance for caring for her first child for October, November, December, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles;
• total benefits accrued - 44,439.90 rubles. (RUB 22,902.90 + RUB 21,537.00).

Benefits exceeded assessed contributions

Write down the difference between accrued benefits and insurance premiums in line 120 of section 1 and in column 2 of line 090 of Appendix 2. In column 1 of line 090, enter sign 2, and in line 110 of section 1, enter zero. Enter the amounts for each of the last three months in the appropriate subrows.

Section 2: heads of peasant farms

Section 2 of the calculation of insurance premiums for the 1st quarter of 2022 should be prepared only for the heads of peasant (farm) farms. This section is a set of indicators about the amounts of insurance premiums payable to the budget for them. Here's what information you need to enter in this section:

Appendix 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2022, show information personally for each member of the peasant farm, namely:

• in lines from 010 to 030 - full name;
• in line 040 – TIN;
• in line 050 – SNILS;
• in line 060 – year of birth;
• in line 070 – the date of joining the peasant farm in 2022 (if the joining took place from January to March inclusive);
• in line 080 - the date of exit from the peasant farm in 2022 (if the exit took place from January to March inclusive).
• in line 090 – the amount of insurance premiums payable to the budget for each member of the peasant farm based on the results of the 1st quarter of 2022.

Contributions to pensions and medicine: subsections 1.1 – 1.2 of Appendix 1 to section. 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. See “Insurance premium rate codes in 2022: table with explanation.”

In the annual calculation for the 4th quarter of 2022, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during 2022 (from January to December inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

• line 010 – total number of insured persons;
• line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (from January to December 2017);
• line 021 – the number of individuals from line 020 whose payments exceeded the maximum base value for calculating pension contributions (See “Limit value of the base for pension contributions in 2022”);
• line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 reflect: the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

Record the data in subsection 1.1 as follows: indicate data from the beginning of 2022, as well as for the last three months of the reporting period (October, November and December 2022).

Example: An organization using the general regime charges contributions at basic rates. It employs 10 people.

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

• line 010 – total number of insured persons for 12 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
• on line 040 – amounts of payments: not subject to insurance contributions for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);
• the amount of expenses that the contractor has documented, for example, under copyright contracts (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to December 31, 2022, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Section 3: personalized information about each employee

This section is intended to reflect individuals who receive income subject to insurance premiums.
Additional sections allow you to correctly distribute all the information. Let's look at them in more detail. Start of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2022, enter “0–”. If you adjust data for the 1st quarter, then in the updated calculation you will need to indicate the adjustment number (for example, “1–”, “2–”, etc.).

In field 020 of sheet 3, show the code of the billing (reporting) period. The first quarter corresponds to the code “21”. In field 030, indicate the year for the billing (reporting) period of which information is being provided – “2017”.

In field 040, reflect the serial number of the information. And in field 050 - the date of presentation. Here's an example:

Subsection 3.1: who received the income

In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the organization or individual entrepreneur issued payments or rewards. The explanation of filling out the lines and a sample are given below:

Subsection 3.2: payments and pension contributions

Subsection 3.2 as part of the calculation must contain information:

• on payments in favor of individuals (for example, employees);
• on accrued insurance contributions for compulsory pension insurance.

In this subsection, you will be faced with the need to fill out the columns of subsection 3.2.1, indicated in the table:

Also included in subsection 3.2 is another subsection 3.2.2. It needs to record payments from which pension contributions are calculated at additional rates. This subsection might look like this:

How to fill out section 3 of the RSV

When filling out section 3 “Personalized information about insured persons” of the calculation of insurance premiums, the following must be taken into account.
The fields “Last name” and “First name”, “Citizenship (country code)” must be filled in.

If the insured person is a citizen of the Russian Federation, then the full name (patronymic (if any)) field should be filled in as follows:

• fields are filled with uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet;
• fields must not contain numbers or punctuation marks (except for “.” (dot), “-” (hyphen), “'” (apostrophe), " " (space);

Invalid in “Last Name”:

• presence of the symbol "." (dot), "-" (hyphen), "'" (apostrophe), " " (space) as the first, last, or only character;

Inadmissible in First Name, Patronymic:

• the presence of the symbol "-" (hyphen), "'" (apostrophe), " " (space) as the first, last character or only character;
• location of the "." (dot) after the symbol “-” (hyphen);
• presence of the symbol "." (dot) as the first or only character;
• arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “’” (apostrophe), “” (space);
• presence of consecutive characters: “.” (dot), “-” (hyphen), “’” (apostrophe) or combinations thereof;
• the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character.

Field “TIN in the Russian Federation”:

• checking for the length and correctness of the TIN check number (including filling data with arbitrary technical values ​​starting with 0000000000, 1234567890, etc.).
• the “TIN” indicator should contain only numbers;
• contain 12 characters;
• the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier);
• checking for the absence in the “TIN in the Russian Federation” field of values ​​from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits.

The “SNILS” indicator 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. The
“Document series and number” field, if this is a passport of a citizen of the Russian Federation (code 21):

• this structure should have the form “XX XX XXXXXX”, where X takes numeric values ​​from 0 to 9 (series separated by a space).

Field "date of birth":

• the date must not exceed the current one;
• The year of birth must not be less than or equal to 1900.

Letter of the Federal Tax Service of the Russian Federation dated December 21, 2017 No. GD-4-11/ [email protected]

Responsibility: what threatens

For late submission of the calculation of insurance premiums for the 1st quarter of 2022 on time, the Federal Tax Service has the right to hold the company or individual entrepreneur accountable in the form of a fine. The amount of the fine is 5 percent of the amount of insurance premiums payable (additional payment) based on the calculation for the 1st quarter. However, keep in mind that when calculating this fine, tax authorities will remove the amount of contributions that the organization or individual entrepreneur transferred on time. A 5 percent fine will be charged for each month (full or partial) of delay in submitting the calculation. In this case, the total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. That is, if contributions for the entire 1st quarter of 2022 were paid on time, then the fine for being late in submitting the calculation will be only 1,000 rubles. If only part of the contributions is paid within the prescribed period, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually transferred to the budget (Article 119 of the Tax Code of the Russian Federation). If the calculation for the 1st quarter of 2022 is submitted to the Federal Tax Service on time, but there are discrepancies between the total amount of insurance premiums and the amount of contributions for each employee, then the reporting will be considered not submitted at all. After receiving a notification from the Federal Tax Service, you will need to make corrections to the calculation within five working days. And then the date of submission of the calculation will be considered the date when you submitted it for the first time (paragraphs 2 and 3, paragraph 7 of Article 431 of the Tax Code of the Russian Federation). Keep in mind that timely failure to submit a single calculation of insurance premiums to the tax authority does not serve as a basis for suspending transactions on the insurance premium payer’s bank accounts. See “Accounts will not be blocked for insurance premiums.” https://buhguru.com/news/strakhovye-vznosy-scheta.html

When the tax authorities consider the calculation not submitted

The calculation is considered not submitted if:
• information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. 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.

• unreliable personal data identifying insured individuals is indicated (full name - SNILS - INN (if available).

Please note that from 2022 the list of critical errors in the RSV will become larger. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:

210 – the amount of payments and other remuneration for each of the last three months of the reporting or billing period; 220 – the base for calculating pension contributions within the limit for the same months; 240 – the amount of calculated pension contributions within the limit for the same months; 250 – totals for columns 210, 220 and 240; 280 – the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period; 290 – the amount of calculated pension contributions at the additional tariff for the same months; 300 – totals for columns 280, 290. The total data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Editor's note:
the company will have the opportunity to correct itself: to do this, the day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will submit a calculation with reliable data.

The updated calculation will be considered accepted, and the date of its submission will be determined by the original date of submission, if it is submitted within the deadlines established by the Tax Code of the Russian Federation:

• when sent electronically - within 5 days, counting from the date of sending the notification in electronic form;
• when sending a paper payment - within 10 days from the date of sending the notification on paper (clause 7 of Article 431 of the Tax Code of the Russian Federation).

A mistake was made: what to do

When preparing reports, there remains a risk of entering data incorrectly. What the policyholder should do in such a situation depends on the consequences:

1. A mistake made has reduced the amount of the payment - it is necessary to submit a “clarification” to the Federal Tax Service, which includes incorrectly filled out pages and section 3. Other sheets are attached only if it is necessary to make additions.
2. Incorrect information did not change the results of calculations - submission of an updated calculation is carried out at the request of the policyholder.

By complying with the registration requirements and correctly performing computational steps, the enterprise will be able to correctly calculate insurance premiums in 2022.
Instructions for filling out and useful recommendations prepared for you will help you avoid accounting errors. Below, as an example, you can calculate the calculations for the 1st quarter of 2022 in Excel format. Hello Guest! Offer from "Clerk"

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