Benchmark ratios 2022. Salary

The calculation of 6-NDFL is one of the most confusing; even in automatic mode, accounting programs do not always fill it out correctly. In contrast, RSV looks quite harmless, but also requires attention.

At the end of each period (quarter, half-year, 9 months, year), reporting is submitted to the tax office. During a desk audit (usually annual calculations), tax officials compare the amounts in the reports using control ratios and, if, in their opinion, something does not add up, they send the organization a request for clarification or clarification.

In 2022, the deadlines for submitting reports for the first quarter have shifted: RSV - to May 15, 6-NDFL - to July 31, although usually during the year calculations are submitted almost at the same time. In fact, in July you can submit a personal income tax report for two periods at once - the first quarter and half a year.

The gap between quarterly reports provides an opportunity to respond to already received requests from the Federal Tax Service and prepare for future responses. If differences arise constantly for the same reasons, I recommend creating a standard form in which you only have to change the periods and numbers. I will provide approximate formulations at the end of the article.

6-NDFL

Interrelation of indicators within the form

What to check when sending a report:

Correct: line 110 => line 130. If the data matches the formula, then you can safely submit the report to the Federal Tax Service.

Error: line 110 < line 130. If you find this inconsistency, double-check that all digits are spaced correctly.

Correct: line 140 = ((line 110 - line 130) x line 100) / 100. If the data matches the formula, then you can safely send the report to the Federal Tax Service.

Error: line 140 ≠ ((line 110 - line 130) x line 100) / 100. If you find this discrepancy, double-check that all the numbers are spaced correctly.

Control ratios for reference from Appendix No. 1 to the calculation of 6-NDFL

Line “Tax base” of section 2 of Appendix No. 1 to 6-NDFL (with a tax rate of 13% or 15%) = line “Total amount of income” of section 2 - the sum of all lines “Deduction amount” of Appendix “Information on income and corresponding deductions” by month of the tax period" - the sum of all lines "Deduction amount" of Section 3. If this ratio is not met, then the tax base is overestimated or underestimated.

Line “Calculated tax amount” of section 2 - “Tax base” × “Tax rate” / 100 <= 1 ruble. If this is not the case, the calculated tax amount does not correspond to the estimated value.

“Amount of unwithheld tax” from section 4 = absolute value (“Amount of income from which tax is not withheld by the tax agent” of section 4 × tax rate / 100 - “Amount of unwithheld tax” of section 4 = no more than 1 rub. Amount of unwithheld tax > 0 .

Interrelation of 6-NDFL indicators and Appendix No. 1 to the calculation of 6-NDFL

Tax inspectors compare the data from these reports.

First of all, equality must be observed between the figure in line 120 of form 6-NDFL with the number of sections 2 of Appendix No. 1 compiled at the corresponding tax rate. Let us remind you that the application is compiled individually for each employee. Inspectors can easily see how many employees received income in form 6-NDFL.

In addition to equality of individuals, income equality must be observed.

Line 110 of form 6-NDFL (annual) = the total value of the lines “Total amount of income” at the corresponding tax rate of Appendix No. 1.

Inspectors will also check the following ratio of indicators: line 140 6-NDFL for the year at the corresponding tax rate = the total value of the lines “Amount of tax calculated” at the corresponding rate of all compiled Appendixes No. 1. If this is not the case, the amount of calculated tax may be overestimated or underestimated .

Line 170 6-NDFL = the sum of the lines “Amount of tax not withheld by the tax agent” of appendices No. 1 to 6-NDFL. If there is no equality, the withheld tax is calculated incorrectly.

The total amount of deductions from line 130 must be equal to the sum of all deductions from the line “Deduction Amount” of Section 3 of Appendix No. 1.

Checking for compliance with the minimum wage and industry average salary

The average salary according to 6-personal income tax should be compared with the minimum wage and the industry average salary in the constituent entity of the Russian Federation. To avoid questions, salaries must be maintained equal to or higher than these indicators. For 6-personal income tax, when comparing the actual salary with the average for the region, it is necessary to take the salary not for each employee, but for the tax agent as a whole.

Checking tax transfers to the budget

Line 160 - line 190 <= personal income tax amount transferred to the budget for all individuals since the beginning of the year. If this ratio is violated, check whether excess amounts of withheld personal income tax are indicated and whether the returned tax is reflected correctly.

The date in line 021 must be later or coincide with the date of personal income tax transfer. If this is not followed, you may have missed your tax payment deadline. Most often, it is precisely because of this discrepancy that personal income tax penalties arise.

Line 110 - line 140 >= the amount of payments to individuals on taxpayer accounts in the corresponding period. If this ratio is not met, the tax office will consider that you did not reflect all amounts of income in the reporting period.

Most accounting programs check the relationship of all indicators within the form. But the program is not always able to check the relationship between two different forms - only specialists who prepare reports can do this. Tax authorities recommend using approved verification formulas to report without errors. Keep in mind that going against the recommended ratios is not always a mistake. There are cases when the indicators will not coincide with the verification formulas.

Is it worth taking zeros?

The answer to this question is not as clear-cut as it might seem. If we are guided by the Tax Code of the Russian Federation, then only tax agents “surrender” under 6-NDFL. That is, if there are no accruals, there seems to be no need for a report. And if there are accruals, then there can be no zero at all. The tax authorities themselves say the same thing.

However, in practice, various situations occur, and it is impossible to provide for all of them in the Tax Code of the Russian Federation. Thus, incorrect indication of OKTMO and KPP, even if there are payments to individuals, may entail the need to submit a zero 6-NDFL. Detailed explanations, as well as a sample zero, can be found in these materials:

“How to correctly correct OKTMO in the calculation of 6-NDFL?”;
“The procedure for filling out form 6-NDFL with different OKTMO and checkpoints”.

In addition, you can take zero marks at will. This means that if you decide to prepare reports even without being a tax agent, Federal Tax Service employees will not be able to refuse to accept it.

6-NDFL - RSV

The Federal Tax Service adheres to two rules when comparing form indicators.

-If you submit 6NDFL, then submit the RSV

— In 6-personal income tax, the amount of income accrued under employment and civil contracts (Article 112 + Article 113) must be greater than or equal to the base for calculating insurance premiums specified in line 050 of Appendix 1 to the DAM section. This ratio is used to check the tax agent as a whole, taking into account separate divisions. If the amount of income in 6 personal income tax is less than the base for insurance premiums, then the tax base for personal income tax may be underestimated

What to do if there are discrepancies

If, during an independent check, an entrepreneur discovers inaccuracies, then along with the reports, explanations are sent to representatives of the Federal Tax Service. There are no discrepancies if employees received only wages and no other remuneration. The indicators will not converge if there are additional payments on which personal income tax is paid, but insurance premiums are not transferred.

When drawing up an explanatory note, the exact and documented reason is indicated. For example, companies often use a GPC agreement when collaborating with individuals. Payments under this agreement are subject to personal income tax, but insurance premiums are not paid from them.

Another example is severance pay, child care or maternity benefits. Personal income tax is not paid from them, so they are not indicated in 6-NDFL, but such transfers are entered into the RSV.

Due to such payments, discrepancies appear, so it is advisable to immediately draw up an explanatory note, which is attached to the reports submitted to the employees of the Federal Tax Service. But the total indicators in 6-NDFL must always be greater than or equal to the values from the DAM. Tax inspectors are confident that income subject to personal income tax should be greater than the amount from which only insurance premiums are withheld.

Reference! If the entrepreneur does not send explanations on his own, then they are requested by the inspectors after the reconciliation. To do this, the businessman receives an official letter at his registration address.

He can obtain such information through his personal account on the Federal Tax Service website. After this, explanations are given in due time. In their absence, representatives of the Federal Tax Service can hold the taxpayer accountable and assess additional tax.

The reasons for the discrepancies can be found in the video:

It is also useful to read: Additional tariffs for insurance contributions to the Pension Fund

RSV

Because Section 3 with complete information for each individual is attached to the DAM calculation, then another control ratio is checking compliance with the maximum allowable amount of contributions.

In 2022, the tax base limit is 1,465,000 rubles. Based on this, the maximum contributions for the year are:

RUB 1,465,000 x 22% = 322,300.00

What will be compared:

The amount from each line, 170, will be divided by the bet (it may differ from the maximum), multiplied by 22 (maximum%) and then the results will be added. If the end result is less than 322,300 rubles, then everything is correct. Only a small error is allowed - 1 kopeck for each employee tariff

If, nevertheless, there are errors or discrepancies in the submitted reports that are incomprehensible to the inspector, then you will be sent a request for clarification. Response time: 5 working days.

Explanations for the decrease in average wages due to an increase in the number of employees

Explanations about the reasons for the decrease in average wages

Romashka LLC, in response to requests for explanations regarding the reduction in wages while simultaneously increasing the number of insured persons, reports the following.

In the first quarter of 2022, Romashka LLC hired additional personnel. However, contrary to the marketing department's forecasts, sales fell. Due to a decrease in sales volumes, a decision was made to suspend the payment of bonuses to employees for meeting planned targets. Therefore, the average salary of employees for the first half of 2022 decreased.

For the reasons stated above, for the second quarter of 2022, the amount of insurance premiums and personal income tax decreased.

A business plan for the second half of 2022, providing for a program to increase sales of Romashka LLC and, as a result, the resumption of bonus payments to employees, is attached.

SZV-STAZH

All policyholders must pass the SZV-STAZH for 2022 no later than March 1, 2022. In some cases, special deadlines apply:

liquidation of an organization - information is submitted to the Pension Fund for the period from 01/01/2021 to the date of liquidation within a month after approval of the interim liquidation balance sheet and no later than the day of submission of documents for registration of liquidation;
termination of the activities of an individual entrepreneur - information is submitted to the Pension Fund for the period from 01/01/2021 to the date of termination of the activities of the individual entrepreneur within a month after the relevant decision is made and before submitting documents for closure of the individual entrepreneur;
employee retirement - within three calendar days from the date the employee writes an application for an insurance pension, an SZV-STAZH with the type “Pension Assignment” is submitted to the Pension Fund (Clause 2, Article 11 of Federal Law No. 27-FZ dated April 1, 1996).

SZV-STAZH at the end of the year with the “Initial” type includes information on all employees who were insured during the year, including those who retired or quit in the reporting year.

Features of filling out 6-NDFL due to non-working days

The deadline for submitting the 6-NDFL report for the 1st quarter of 2022 has been postponed for all employers, regardless of their tax systems and types of activities. The form must be sent to the tax authorities no later than July 30.

But due to non-working days, many accountants had problems filling out the report. How to fill out line 120 “Tax payment deadline”?

For those companies that, by virtue of Presidential Decree No. 206, did not stop working, everything is simple - the report is filled out as usual, since for them March 30 and 31, as well as the month of April, were working days. This means that for them everything is as usual - if the salary for March was paid on March 30 or 31, then the deadline for transferring the withheld personal income tax is March 31 and April 1, respectively. At the same time, the salary paid on March 31 is not shown in 6-NDFL for the quarter, because the deadline for transferring the tax is already in the 2nd quarter.

But for those companies that were not supposed to work, it is worth considering the following. If the salary was paid on March 27, then personal income tax had to be transferred on March 30, despite the fact that the day was already a non-working day. The fact is that the very concept of “non-working days” appeared in Article 6.1 of the Tax Code only on April 1, which means that on March 30 and 31 the rule of postponing the tax payment deadline to the next working day was not yet in effect. Thus, for wages paid on March 27, section 2 of the 6-NDFL calculation indicates the following dates:

Line 100 - 03/31/2020

Line 110 - 03/27/2020

Line 120 - 03/30/2020

If the company paid wages on March 31, then the rule for postponing the deadline for transferring personal income tax to the budget is already in effect. And the personal income tax withheld from this salary must be transferred no later than May 12 (the first working day). Thus, wages issued on March 31 are not included in the 1st quarter report, because the tax payment deadline falls on the 2nd quarter. When calculating for the 2nd quarter, the lines in section 2 will be as follows:

Line 100 - 03/31/2020

Line 110 - 03/31/2020

Line 120 - 05/12/2020

Ratios of SZV-STAZH and DAM

The Pension Fund of the Russian Federation verifies the data received from the tax authorities based on the calculation of insurance premiums with the information that it itself received in the SZV-STAZH form.

Firstly, the number of people in SZV-STAZH must match the number reflected in the annual DAM in column 1 of line 010 of subsection 1.1.

Secondly, the personal data of the insured from SZV-STAZH must coincide with the personal data in section 3 of the calculation of contributions.

Based on the results of data comparison, the fund compiles two lists of payers who:

workers are included in SZV-STAZH, but are absent in DAM;
information on insured persons was received from the tax office from the DAM, but these employees are not listed in SZV-STAZH.

The Fund and tax authorities must exchange information about discrepancies and take measures to resolve them (see letter of the Federal Tax Service of Russia, Pension Fund of Russia dated 05/08/2018 No. BS-4-11/ [email protected] , ЛЧ-08-24/8824).

If you are on the first list, expect a request for clarifications and clarifications from the Federal Tax Service, if you are on the second list, from the Pension Fund.

Calculation of insurance premiums for 9 months of 2022

When generating calculations for insurance premiums (DAM) for 9 months of 2020, the version of the form given in Appendix No. 1 to the order of the Federal Tax Service of Russia dated September 18, 2019 No. MMV-7-11/ [email protected]

When filling out the report, you should take into account the amendments regarding insurance premiums that were introduced into the Tax Code of the Russian Federation by Federal Law No. 102-FZ dated April 1, 2020.

Preferential rates

In the third quarter of 2022, preferential rates of insurance premiums established by Law No. 102-FZ for organizations and individual entrepreneurs included in the register of small and medium-sized enterprises (SMEs) continue to apply.

1C:ITS

For more information about who is considered a SME and about benefits for SMEs, see the section “Legislative Consultations”.

You can check whether an organization is included in this register on the website of the Federal Tax Service of Russia.

During the period from 04/01/2020 to 12/31/2020, the following insurance premium rates apply to the above payers:

1. For payments in favor of individuals that do not exceed the minimum wage (determined based on the results of each month), contributions are calculated according to general tariffs (Article 425 of the Tax Code of the Russian Federation):

for pension insurance - 22% (for payments not exceeding the maximum contribution base) and 10% (for payments above the maximum contribution base);
for health insurance - 5.1%;
for social insurance in case of temporary disability and in connection with maternity - 2.9% or 1.8% (for payments to certain categories of individuals, for example, temporarily staying foreigners).

2. For payments in favor of individuals in excess of the minimum wage (determined based on the results of each month), contributions are calculated at reduced rates (Article 6 of Law No. 102-FZ):

for pension insurance - 10% (for payments not exceeding the maximum contribution base) and 10% (for payments above the maximum contribution base);
for health insurance - 5%;
for social insurance in case of temporary disability and in connection with maternity - 0%.

The federal minimum wage as of January 1, 2020 is 12,130 rubles. (Federal Law dated December 27, 2019 No. 463-FZ).

The specified payers of insurance premiums have the right to apply insurance premium rates from the 1st day of the month in which information about them is entered into the SME register, but not earlier than 04/01/2020 (letter of the Federal Tax Service of Russia dated 04/29/2020 No. BS-4-11/ [ email protected] ).

If the payer of insurance premiums is excluded from the SME register, then he loses the right to apply reduced tariffs from the 1st day of the month in which this event occurred (letter of the Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11 / [email protected] ).

In the program "1C: Salary and Personnel Management 8" edition 3, to calculate insurance premiums at a preferential rate in the organization's accounting policy, you must indicate the type of tariff For small and medium-sized businesses and the month from which this tariff is applied (Fig. 1).

Rice. 1

When calculating contributions in the documents Calculation of salaries and contributions, Dismissal, no additional columns appear. The columns display the total contribution amounts.

Features of calculating contributions at reduced rates

In some cases, there are features of calculating contributions at reduced rates.

If an employee has several types of accruals, then to calculate the base within the minimum wage, the amount is calculated proportionally from each type of accrual subject to contributions (Fig. 2).

Rice. 2

If an employee works part-time, adjustment of the minimum wage to the number of positions occupied is not provided (Clause 9, Article 2, Article 6 of Law No. 102-FZ).

Example

An employee works at 0.5 rate with a salary of 20,000 rubles.
Accrued for April - 10,000 rubles, the amount of accruals within the minimum wage (12,130 rubles) - 10,000 rubles, the amount of contributions to the Pension Fund - 10,000 rubles. x 22% (basic tariff) / 100 = 2,200 rub. If an employee works in several positions, for example, 0.5 rate in the main position and another 0.2 rate in a part-time position, the base for calculating contributions is summed up for the individual and compared with the minimum wage, i.e. the reduced rate is applied as a whole to the amount of accruals for an individual (Article 6 of Law No. 102-FZ). If an organization uses a regional coefficient or a northern bonus, adjustments to the minimum wage for these indicators are not provided. The procedure for calculating contributions is the same for all regions.

When calculating insurance premiums for 9 months of 2020, payers who are SMEs in relation to payments taxed at reduced rates must use tariff code “20” (letter of the Federal Tax Service of Russia dated 04/07/2020 No. BS-4-11 / [ email protected] ).

This code is not specified in Appendix 5, approved. by order of the Federal Tax Service of Russia dated 09/18/2019 No. ММВ-7-11/ [email protected] , however, specialists of the Federal Tax Service of Russia recommend indicating this until appropriate changes are made to the Procedure for filling out the calculation (letter dated 04/07/2020 No. BS-4-11/ [email protected] ).

Several tariffs during the reporting period

If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many Appendix 1 to Section 1 (or only individual subsections of Appendix 1 to Section 1) as the number of insurance premium rates applied during the billing (reporting) period ( clause 5.4 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] ).

Therefore, in the report for 9 months of 2022, two Appendix 1 to Section 1 will be generated: one Appendix with tariff code “01” and a second Appendix with tariff code “20” (Fig. 3).

Rice. 3

Also in the calculation, two Appendices 2 to Section 1 will be generated (with tariff code “01” and with code “20”), with the exception of lines 070–090.

Lines 070–090 reflect information in general about the payer of insurance premiums.

Appendix 2 with payer tariff code “01” reflects the calculation of insurance contributions for compulsory social insurance at general tariffs. The Appendix with tariff code “20” reflects the calculation of insurance contributions for compulsory social insurance at reduced rates. Please note that the amount of accrued contributions for compulsory social insurance will be equal to zero (dashes are indicated in the columns), since the tariff is 0%.

Codes of categories of insured persons in subsection 3.2.1

When filling out Subsection 3.2.1 “Information on the amount of payments and other remuneration accrued in favor of an individual” of Section 3 of the DAM, payers must indicate the following category codes of the insured person (letter of the Federal Tax Service of Russia dated 04/07/2020 No. BS-4-11 / [email protected ] ):

"MS" - individuals;
“VZhMS” - persons insured in the compulsory pension insurance system from among foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, as well as foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation who have been granted temporary asylum in accordance with the Federal Law of February 19, 1993 No. 4528-1 “On Refugees”;
“VPMS” are foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”) temporarily residing in the territory of the Russian Federation.

In this case, for each insured person, the amounts of payments and calculated contributions are reflected in two lines with different categories of the insured person (Fig. 4).

Rice. 4

Accruals for general tariffs are reflected with the category code “НР”. In this case, on line 150 of subsection 3.2.1 in the second quarter of 2022, a value of no more than “12,130” should be indicated (i.e., the value of the current federal minimum wage).

With the category code “MS” (“VZhMS”, “VPMS” for foreigners) accruals at a reduced tariff are reflected in the part above the minimum wage.

Tax authorities will check the availability of information about the employer in the “Unified Register of SMEs” at the beginning of each month for which contributions are calculated using reduced tariffs, to verify the legality of applying such a benefit.

Zero contribution rate

The zero tariff for insurance premiums is established by Federal Law No. 172-FZ of June 8, 2020 and applies only to income accrued for the second quarter of 2022.

Therefore, organizations that previously received the right to apply a zero tariff, from 07/01/2020, in the organization’s accounting policies, must remember to set the tariff that was applied by the organization before 04/01/2020.

In addition, the zero tariff does not apply to additional tariffs for insurance premiums established by Articles 428 and 429 of the Tax Code of the Russian Federation (contributions for payments to employees engaged in hazardous and hazardous work, flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations) . The Ministry of Labor of Russia warns about this in letter dated 08/07/2020 No. 21-3/10/B-6512.

When filling out the DAM, if more than one tariff was applied during the settlement (reporting) period, the calculation includes as many Appendices 1 to Section 1 (or only individual subsections of Appendix 1 to Section 1) and Appendices 2 to Section 1 as there are insurance premium rates applied during the settlement (reporting) period.

For example, the organization applied the following tariffs:

from 01/01/2020 - the basic rate of insurance premiums;
from 04/01/2020 - the tariff established for industries affected by coronavirus;
from 07/01/2020 - for small or medium-sized businesses.

In the DAM for 9 months of 2022, three Appendices 1 to Section 1 with tariff codes “01”, “20”, “21” will be formed, as well as three Appendices 2 with tariff codes “01”, “20”, “21”.

The control ratios (CR) for the current form of the DAM are given in the letter of the Federal Tax Service of Russia dated 02/07/2020 No. BS-4-11 / [email protected] (with amendments and additions).

In particular, in a letter dated May 18, 2020 No. BS-4-11/ [email protected], tax service specialists clarified the list of control ratios for checking the calculation of contributions with tariff code “20”. The letter dated June 23, 2020 No. BS-4-11/ [email protected] clarified KS 1.197–1.199, which take into account the possibility of SME employers applying reduced insurance premium rates in relation to payments to employees exceeding the minimum wage at the end of the month.

Additional KS 2.11–2.13 are given in the letter of the Federal Tax Service of Russia dated June 10, 2020 No. BS-4-11/9607. They check the mandatory compliance with the conditions for the application by SMEs of reduced insurance premium rates provided for by Law No. 172-FZ

1C:Enterprise supports the ability to check the calculation indicators for insurance premiums for compliance with the developed CS. For implementation deadlines, see “Legislation Monitoring”.

Deadline for submitting the report DAM

Calculation of insurance premiums for 9 months of 2022 must be submitted no later than October 30, 2020 (Clause 7, Article 431 of the Tax Code of the Russian Federation).

1C:ITS

For more information on preparing calculations for insurance premiums in 1C programs, see the reference book “Reporting on insurance premiums” in the “Consultations on Legislation” section.

RSV - SZV-M

Another control value that many people for some reason forget about is the number of insured persons in the DAM and SZV-M. What will be compared:

In the same Appendix 1 there are lines 2, 3 and 4, which indicate the number of insured in each month of the quarter. These numbers will be compared with the number of persons indicated on the SZV-M form for October, November and December.

The error can come from two sides - you can incorrectly indicate a smaller number of employees in the DAM, but reflect everyone in the SZV-M. And vice versa - indicate the correct value in the DAM, but forget to include someone in the SZV-M.

They often make mistakes with those hired under civil contracts and forget to include them in the SZV-M.

Rent

Paid rent is income for personal income tax purposes. The tax must be calculated, withheld and remitted by the tax agent. That is, the tenant company.

As for insurance premiums, they are not charged on the rental amount. The reason is simple: payments under civil contracts related to the transfer of property for use are not recognized as subject to insurance premiums. That is, the transfer of things for rent or rental is not subject to fees. Explain the discrepancies to the tax authorities using a sample. See sample explanations.

Of course, these are not all cases where discrepancies are possible between RSV-1 and 6-NDFL. For example, daily allowances are not subject to insurance premiums at all, but are rationed for personal income tax purposes. True, this difference will be removed from 2022 - for the purposes of contributions, daily allowances will be normalized by analogy with personal income tax.

If you receive a request to provide an explanation, do not panic. A letter from the inspectorate does not mean a fine or account blocking. Prepare explanations and send them to the tax authorities.

Tax consultant
Tamara Petrukhina
If the calculation of contributions reflects non-taxable amounts or reduced tariffs, then during a desk audit of the calculation, the Federal Tax Service will send you a request. In it, she will request documents confirming the validity of reflecting such amounts and tariffs. Your task is to correctly answer this requirement.

— Natalya Vladimirovna, please explain this situation. When submitting the calculation for the first quarter of 2022, the company received an error notification 0400500003, which indicates a discrepancy between the personal data of employees and the data in the Federal Tax Service database. She sent a letter to the Federal Tax Service indicating that the information on the two employees was reliable, and attached photocopies of their passports, INN and SNILS to the letter. But when submitting the calculations for the six months, the company again received an error notification 0400500003. What needs to be done now? How to respond to the request?

Considering that the company previously submitted documents for employees for which discrepancies were identified according to SNILS and TIN, when submitting payments for the six months, it is not necessary to re-submit copies of documents. Previously submitted documents serve as the basis for clarifying activities.

In response to the request, you can write that the organization sent photocopies of passports, INN and SNILS for employees to the Federal Tax Service according to the results of the first quarter of 2022.

— The inspectorate received a request to provide information detailing the non-taxable amounts reflected in the calculation for the half-year. For an organization, these are sick leave, child care benefits, daily allowances, etc. How do you need to formalize a response to this requirement? Is it necessary to indicate for which individuals (their full names) there were non-taxable payments?

The Tax Code directly states that the inspection, when conducting a desk audit of the calculation of insurance premiums, may require information and documents confirming, in particular, the validity of reflecting amounts not subject to contributions on the basis of Art. 422 of the Tax Code of the Russian Federation.

Upon receipt of such a request, the organization provides information in any form, breaking down the total non-taxable amount into categories. For example, the total amount of non-taxable payments is such and such, of which: sickness benefits - such and such an amount, financial assistance - such and such an amount, daily allowances - such and such an amount, and so on. It is not required to provide details for each category (for each individual).

— In the organization, the general director is a citizen of Ukraine who works under a patent (a visa-free foreigner temporarily staying in the Russian Federation). Contributions to compulsory medical insurance are not calculated from his income. Contributions to VNiM are calculated at a rate of 1.8%. This is how everything was reflected in the half-year calculations. Now a requirement has come from the inspectorate that it is necessary to provide explanations and documents confirming the right to apply preferential tariffs. How to respond to this request and what documents should be sent to the Federal Tax Service?

When conducting a desk audit of the calculation of insurance premiums, the tax inspectorate has the right to request from the payer of contributions information and documents confirming the validity of the application of reduced tariffs.

Considering that the organization makes payments to foreign citizens, documents confirming the application of reduced tariffs may include documents giving the right to work in Russia. The specifics of regulating labor relations with foreign workers are established by Law No. 115-FZ dated July 25, 2002.

Since the organization employs a visa-free foreigner temporarily staying in the Russian Federation, who can be hired only if he has a patent, photocopies of the patent, migration card, and also his passport must be sent to the inspection for the director, a citizen of Ukraine.

— When checking the calculation of contributions, the Federal Tax Service demanded that foreign employees (citizens of Uzbekistan, Tajikistan working under a patent) be provided with copies of foreign passports, patents, and migration cards. But some employees have already quit, and it is impossible to provide photocopies of documents for them, since they were not made. The company has copies of employment contracts signed by such employees. They indicate their passport details and patent details. There are also personal cards of these workers (form T-2). Is it possible to send copies of these documents to confirm the 1.8% rate?

The presence of a patent (of course, valid) of a foreign citizen who arrived in the Russian Federation in a manner that does not require a visa is for the employer (customer) one of the determining factors for attracting such a citizen to work. The documents confirming the application of the contribution rate of 1.8% are documents giving the right to work in the territory of the Russian Federation, in particular this is a patent.

Since the company does not have these documents, it can present the documents that it has. The inspectorate will be able to check the data on the issued patent specified in the employment contract against its database if the company, as a tax agent, received from the Federal Tax Service a notification confirming its right to reduce the calculated amount of personal income tax on the income of a foreigner by fixed advance payments paid by the foreigner. Indeed, in order to issue such a notification, the Federal Tax Service had to have information from the Ministry of Internal Affairs (FMS) about the fact that the tax agent concluded an employment or civil law contract and issued a patent to a foreign citizen.

And if the data on the patent issued to the foreigner is confirmed, then the right to the 1.8% tariff will be confirmed.

— The company applies the simplified tax system and pays contributions at a preferential rate (20% of contributions to compulsory pension insurance). We received a requirement to submit documents confirming the reduced tariff: an extract from the Unified State Register of Legal Entities with a code according to OKVED2, a book of income and expenses, contracts for the sale of goods (work, services), documents confirming the receipt of preferential revenue (payment orders). Is it really necessary to send all these documents? Do I need to submit an extract from the Unified State Register of Legal Entities if the Federal Tax Service can check this data itself? And besides, the OKVED2 code is indicated on the title page of the calculation.

The subject of the desk audit is tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority. During the audit, the inspector checks the accuracy of the tax return (calculation) indicators based on an analysis of all information available to the tax authority.

At the same time, the Federal Tax Service Inspectorate, as part of a desk audit, has the right to request the necessary documents if the payer applies reduced rates of insurance premiums.

For organizations using the simplified tax system, the main criterion that allows them to pay contributions at reduced rates is the share of revenue from the main activity, which is named in subclause 5 of clause 1 of Article 427 of the Tax Code of the Russian Federation, and is at least 70% of income on the simplified tax system. Documents confirming this, in particular, may be the following:

a copy of the book of income and expenses, which reflects all income received under the simplified tax system;
settlement and payment documents confirming receipt of preferential simplified revenue.

It is not necessary to submit an extract from the Unified State Register of Legal Entities.

— The chief accountant went on vacation after submitting the calculation. And the Federal Tax Service Inspectorate received a requirement to provide an explanation of the calculation within 5 days due to a discrepancy between the control ratios, as well as documents on non-taxable amounts, or to make corrections to the calculation. The chief accountant will not have time to return by the deadline for submitting explanations. And no one but her can give them, since she made this calculation. Is it possible to somehow postpone the deadline for sending explanations and documents in order to avoid fines for failure to submit them? For example, send a letter to the Federal Tax Service saying that the chief accountant is on vacation and will present everything as soon as he returns?

If the payer of contributions cannot submit the requested documents and explanations within the allotted time, he, within the day following the day of receipt of the request, notifies the Federal Tax Service in writing:

about the impossibility of submitting documents within the specified period;
about the reason why this cannot be done (the chief accountant is on vacation and, except for her, no one can give explanations and provide documents);
about the period during which it will be possible to submit these documents and explanations.

Notification of the impossibility of submitting documents within the established time frame is submitted to the Federal Tax Service in the form approved by Order of the Federal Tax Service dated January 25, 2017 No. ММВ-7-2/

Within 2 days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadline for submission, for which a separate decision is made.

In early May, tax inspectors will begin to check the submitted 6-NDFL calculations for the 1st quarter of 2022 and new calculations for insurance premiums also for the 1st quarter of 2022. These forms will definitely be verified by tax authorities. For this purpose, officials developed control ratios 6-NDFL and DAM 2017, listed in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/ What to do if the final indicators in the discussed forms do not converge, we’ll figure it out today.

Please note that Salary and HR from Bukhsoft is a convenient and functional program for 6-personal income tax, which will eliminate any errors when creating calculations.

Design features of RSV-1

RSV-1 is a specific report containing calculations of insurance premiums for each quarter of the reporting period. Thus, RSV-1 for the first quarter of 2022 must be submitted to the Federal Tax Service of the Russian Federation before 04/30/2020. The current unified form RSV-1 is regulated by Order of the Federal Tax Service of the Russian Federation No. ММВ [email protected] dated September 18, 2019. If an outdated reporting form is used, the company will be fined.

So, first of all, it is necessary to prepare the title page of the RSV-1. It reflects general information about the organization: company name, INN, KPP, OKPO, full name of the manager, as well as contact information. In the “Adjustment number” column, you must mark the corresponding number (0 – if the form is submitted for the first time, or a further number corresponding to the order in which the document is submitted). You should also note the Federal Tax Service code and the location code of the enterprise.

Then you need to immediately go to the 3rd section of the form in question. This block provides detailed information regarding each employee included in the report. So, for each employee it is required to indicate: his full name, SNILS, date of birth, gender and citizenship.

Then you should fill out part 3.2, namely, note the serial number of the month in the appropriate column, which is reserved for recording the date of accrual of income. The category code of the insured entity should also be noted. For example, the employee code is “NR”. After this, monthly details of accrued earnings are recorded.

If one of the employees exceeds the maximum base for calculating insurance premiums, block 3.2.2 must be completed. In accordance with the limit values for OPS in 2022, this mark is 1,292,000 rubles. per hired personnel.

The third block of RSV-1 is issued for each employee separately. The final volume of accruals and insurance deductions for each entity must coincide with the volumes of funds reflected in the 1st and 2nd sections. In circumstances where there are improper discrepancies, fiscal representatives may reject the report. Also, a refusal will follow if errors are identified in the preparation of personal information about employees.

Only after this is it appropriate to proceed to the design of the 1st information block. So, the information in this section is entered as follows :

code to designate the tax system: 01 – OSNO, 02 – USN, 03 – UTII;
amount of workers. In this case, the noted information is reflected sequentially: first, the total number of personnel is recorded, then - the number of those who received accruals included in the calculation base, and after that those persons for whom the excess of the maximum base was recorded are reflected.

Next, specific amounts of accruals and insurance premiums are prescribed according to a similar principle.

It is also important to disclose in detail non-taxable payments in the report, if any. It must be remembered that, based on Art. 422 of the Tax Code of the Russian Federation, non-taxable payments include :

Benefits from the state for the targeted needs of the subject;
Amounts of compensation determined by the state budget, within the framework of standards;
One-time financial transfers for the purpose of material support. For example, in the event of the loss of a close relative by an employee, an emergency or other disasters;
Material assistance when a child appears on the face. The benefit is provided within the framework of 50,000 rubles. Funds issued to a subordinate in excess of the noted limit will be taxed;
Material assistance up to 4000 rub. Similar to the previous paragraph, funds issued in excess of the established limit will be included in the taxable base;
The volume of insurance premiums, including additional insurance and other payments.

After this, subsection 1.2 of Appendix No. 1 of the 1st section of the RSV-1 is drawn up. It records information for compulsory medical insurance in the same way. Next, fill out Appendix No. 2 of the 1st section of the form. In this block it is necessary to record information for calculating VNIM deductions. Appendix No. 3 includes information regarding compensation payments from social insurance if, during the reporting period, the company recorded facts of staff going on sick leave. The marked information blocks of the report have tooltips and names of each field. In view of this, as practice shows, drawing up the document is not difficult.

At the end of the document, fill in the summary data in section No. 1. It requires you to note all the amounts required to be paid to the budget for each type of insurance separately.

To check the correctness of the execution of the two previously discussed forms, it is recommended to use the control ratios 6-NDFL and RSV-1 for 2022.

Filling out the RSV

The calculation of insurance premiums looks much more voluminous due to the many appendices to the sections, of which, in fact, there are only three. Everyone fills out the title, section 1 (summary data on accrued contributions), appendix 1 to the first section (in terms of subsections 1.1 - pension insurance and 1.2 - health insurance), appendix 2 (FSS in terms of disability and maternity benefits), section 3.

Important! When submitting a clarifying (corrective) DAM, where Section 3 is not affected, the latter is not included in the calculation. Check programs may indicate a possible error, but in this case there will not be one.

The remaining applications are included in the reporting provided that there are appropriate indicators: additional or preferential rates, sick leave, etc. Let's go through the main sections.

Section 1

For each type of contribution there is a separate block of information containing the following information:

KBK.
The amount payable (i.e. accrued!) cumulatively from the beginning of the year (cumulative total).
Amounts for the last three months of the period (monthly).

A common error is a discrepancy between the data in the first section and those calculated in the third for individual employees (in aggregate for all). This is the result of rounding and the peculiarities of accounting programs. It is said that the calculation is carried out on an accrual basis from the beginning of the year.

Example: when calculating contributions to compulsory pension insurance for May 2020, we take the base for the period January-May inclusive, multiply by the tariff, from the resulting result we subtract the contributions calculated for January, February, March and April, and get the amount for May.

When filling out the DAM both automatically and manually, sometimes a situation arises when the control ratios will not be met. For example, if you calculated contributions by simply multiplying the current month’s accruals by the tariff, without using the cumulative method, a difference of one kopeck will formally become a reason for refusing to accept the report.

Subsections 1.1 and 1.2

Calculation of contributions to compulsory pension insurance from the beginning of the year and for the last three months. Here it is indicated:

number of insured persons (note that the actual number of employees is not taken as the average value);
accrued income;
income that is not subject to taxation and deductions (they concern few people - these are expenses for rights to the results of intellectual activity, licenses, etc.);
taxable base.

The breakdown is also made in terms of the maximum value of the annual base (and contributions) and excess. Limit values in 2020 according to:

According to the Social Insurance Fund – 912000.
According to OPS – 1292000.

By the way! There are no limits set for contributions to the Compulsory Health Insurance Fund.

Section 3

Filled out according to the data of employees or workers under the GPC agreement. Personal data of an individual will be required:

TIN
SNILS.
Passport data (number, series).
FULL NAME.
Date of Birth.
Floor.
Citizenship.

Very often, when concluding a contract or provision of services, they forget to receive information to fill out the calculation. If you have any doubts or there is not enough data, check them using the Federal Tax Service website and your personal account.

Next, section 3 calculates the taxable base and the payments themselves for the last three months. In the line “category code of the insured person” there will most often be an NR - these are ordinary workers (including those under GPC contracts) or VZHNR - foreign workers (without special features).

The total amount for 6-personal income tax does not coincide with the DAM 2022

The discrepancy between the RSV 2022 and 6-NDFL is not necessarily an error, however, if inconsistencies are identified, tax authorities will definitely require clarification.

Attention! Breaking news: As of July 1, 9 new regions are participating in the FSS project, and accountants must submit an important application to the Fund by August 1

Fill out Calculation 6-NDFL online in the BukhSoft program. It uses up-to-date forms taking into account the latest changes in legislation. Before sending to the tax office, the calculation is tested by all verification programs of the Federal Tax Service. Try it for free:

Fill out 6-NDFL online

In April 2022, tax inspectors will begin to check the submitted 6-NDFL calculations for 2022 and calculations for insurance premiums also for 2022. These forms will definitely be verified by tax authorities.

For this purpose, officials developed control ratios 6-NDFL and RSV 2022, listed in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/

What to do if the final indicators in the discussed forms do not converge, we’ll figure it out today.

Discrepancy between RSV 2022 and 6-NDFL - reasons

The discrepancy between RSV 2022 and 6-NDFL is not necessarily an error. However, if inconsistencies are identified, tax authorities will definitely require clarification.

And if in the case of one DAM 2022, explanations are not necessary, then if there are discrepancies between the indicators of this calculation and 6-NDFL, it is better to explain them in advance, before the controllers send a notification.

Thus, discrepancies may arise in the presence of carryover payments, for example, accrued but unpaid remuneration under a work contract, when accruing vacation pay and in a number of other situations.

In addition, there is no need to re-list in the explanation all the payments that were included in both the DAM 2022 and 6-NDFL; it is enough to indicate only the income that caused the difference in the total amounts.

See the correct calculation of insurance premiums for the 4th quarter of 2018 (filling sample).

It is worth noting that without submitting an explanation on your own, the tax authorities will send a demand, which must be answered within 5 business days from the date of its receipt. Even if there are no errors in the calculations, this deadline should not be violated, because for late submission of a response, controllers can impose a fine of 5 thousand rubles (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).