Negative indicators in the calculation of insurance premiums

The calculation of insurance premiums combines data on all types of deductions and is submitted to the Federal Tax Service in accordance with the requirements of Art. 431 Tax Code of the Russian Federation. Information about deductions for insurance for temporary disability and in connection with maternity (VNiM) is indicated in line 090 of Appendix 2 of Section 1 of the calculation. The indicator is final, the calculation of which takes into account the data of lines 060, 070, 080. To obtain the correct indicator of line 090, it is necessary to correctly enter into the calculation all the components of the amount involved in obtaining the total value.

The procedure for calculating the indicator on line 090

The line 090 indicator is determined as the difference between the VNIM contributions calculated on line 060 and the employer’s expenses for targeted payments indicated on line 070, increased by the amount of reimbursed expenses on line 080 of Appendix 2, Section 1.

When forming line values, the amounts accrued, spent and reimbursed for each employee are taken into account (

Where in the 2020-2021 contribution report is line 090

The insurance premium calculation form valid for 2022 was approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] (as amended by the order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] ).
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Its form involves dividing the report into three sections, of which sections 1 and 3 are mandatory for ordinary employers. Section 2 is intended to be completed in relation to members of peasant farms.

The calculation of insurance premiums for 2020-2021 contains line 090 in sections 1 and 3, as well as in appendices 2–4 and 10 to section 1 and appendix 1 to section 2. The very fact of the presence of this line and the content of the information reflected in it depend on the volume of data entered into the corresponding structural unit of the report, since all information included in a section or annex must be reflected in rows, sequentially numbered.

For this reason, the content of line 090 is quite variable:

• in section 1, devoted to summary information on the amounts accrued for the period payable, it shows the amount of contributions for additional social security;
• in Appendix 2 to Section 1 it will reflect the result of reducing the accrued amounts of contributions by the amount of expenses incurred for the payment of insurance coverage;
• in Appendix 3 to Section 1 it will contain data on payments of social benefits for funerals (number of recipients, number of benefits and their total amount);
• in Appendix 4 to Section 1, line 090 will show the number of recipients, data on the duration of paid periods and the amount of additional maternity benefits for persons injured in the accident at the Mayak association;
• in Appendix 9 to Section 1, intended for information related to students whose income may be taxed at a reduced rate, it is supposed to reflect the number of the certificate confirming the fact of full-time study;
• in Appendix 1 to Section 2, this line should show information on the amount of contributions accrued to the member of the peasant farm;
• in section 3, it provides the gender of the individual who received income from the reporting employer.

Thus, the data that falls into line 090 will vary significantly in structure (they reflect not only the amount or quantity, but also information denoted by letters and codes).

Signs of amounts indicated by line

The indicator indicated on line 090 has a sign that allows you to determine the result of the calculation, which results in the amount to be paid or reimbursed and offset (excess of expenses over calculated contributions).

The amount always has a positive value; the negative indicator is not shown on the line. The condition for the mandatory indication of signs of payment or compensation is established in clause 11.15 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

Data reporting period

Calculation line 090 does not indicate reimbursement data for expenses incurred before 2022. Information is presented only for the current calendar period. The final indicator is compiled from the data in boxes 060, 070, 080. Indicators are presented for the periods:

• From the beginning of the calendar year, accepted as the billing period.
• Last 3 months of the reporting period.
• Monthly for the last quarter of the period.

For example, when calculating the total data of window 090, the amounts of reimbursement of expenses of window 080 are used, received from the beginning of the reporting year, for the last 3 months with a monthly breakdown, but declared by the employer only in the billing period. Indemnities for earlier periods, despite the actual receipt to the policyholder's bank account, are not taken into account in the calculation.

Information on contributions from participants in the pilot project

A number of regions took part in the FSS pilot project, within the framework of which benefits are paid for insured events. The creation and implementation of the conditions for a pilot project that simplifies payments is indicated in Government Decree No. 294 dated April 21, 2011.

The Social Insurance Fund pays benefits directly to insured persons, with minimal participation from employers. The task of enterprises is to cooperate in the exchange of documents and the submission of mandatory information. When using the pilot project, employers do not have to submit data:

• About expenses incurred to pay benefits in the event of insured events.
• About funds received from the Social Insurance Fund as part of the employer’s expenses that exceeded the amount of deductions.

Information about the employer's expenses is not provided due to the absence of an obligation on the enterprise to make them. Line 070 is not filled in by participants in the pilot project; line 090 reflects the indicators of calculated contributions to be paid. Pilot project participants submit only accrued employee benefit contributions. The procedure for accounting for reimbursed funds when changing the region is indicated in the letter of the Federal Tax Service dated July 3, 2017 No. BS-4-11 / [email protected]

Insurance premiums of persons who changed a region not participating in the pilot project to a participant region are reflected in the calculation in the reporting period. The condition is true for deductions and expenses, regardless of the moment of their occurrence during the accounting year.

Acting State Advisor of the Russian Federation 2nd class. S.L. Bondarchuk

Common mistakes when generating data

In the process of generating line 090 indicator data, inaccuracies are sometimes allowed. The total indicator may be incorrect due to incorrectly entered data on lines 060, 070, 080.

In some cases, the error is identified by the taxpayer. If an error is detected by the Federal Tax Service, the company notifies the tax authority about the discrepancy in the data. The organization is obliged to provide updated data within 5 days after the Federal Tax Service Inspectorate sends a notification for an electronic reporting form or 10 days for calculations submitted on paper. If the deadlines for submitting clarifications are met, the date of submission of the calculation is considered to be the day of submission of the primary document.

Common mistakes policyholders make in line “070”

Due to the fact that the new form of insurance reporting has been introduced and used not so long ago, employers still make mistakes regarding its execution. Many of them have already become familiar. Something like: “inconsistency “Full Name-INN-SNILS”, incorrect KBK, etc. If the tax authorities accept the calculation with a missing TIN, then with an incorrect, erroneous TIN or SNILS they will return it back and demand clarification of the data.

The use of electronic services for preparing financial statements such as “Contour” allows you to minimize the number of errors. Extern." The system automatically checks documents, detects errors, and provides prompts for correcting them (

Adjusting indicators when an error is detected

When submitting an updated calculation, the presence of errors in section 3 is taken into account. Data on the movement of contributions is composed of the amounts of each employee, so the reason for erroneous data may be in personal indicators. If incorrect data is not included in the employee information, Section 3 will not be submitted. The remaining sections, even if there are no errors, are submitted in the adjusted calculation.

The adjustment number is entered in an incremental manner, taking into account previously submitted clarifications. Submission of updated data is carried out at the place of registration of the enterprise.

The determination of the territorial body for submitting the calculation is indicated in the letter of the Federal Tax Service dated August 17, 2017 No. ZN-4-11/ [email protected]

If a separate structure of the organization has changed its location during the billing period, having registered the change of address in the prescribed manner, the calculation is submitted at the new location. There is no need to confirm the data; information about changes in data is transmitted by the territorial offices of the Federal Tax Service. The calculation indicates a new checkpoint assigned by the Federal Tax Service to a separate division.

Acting State Advisor of the Russian Federation, 2nd class N.S. Zavilova.

Expert opinion on the procedure for filling out line “070” adj. 2 KND 1151111

The Federal Tax Service prepared letter No. PA-4-11/25227 dated December 28, 2016, where it explained the procedure for entering information about an individual who does not have the status of an individual entrepreneur. Along the way, the issue of filling out line “070” adj. is also touched upon here. 2. to section 1 (on calculating the amount of contributions to OSS in terms of VN and M).

The Federal Tax Service draws attention to the fact that according to the line in question, adj. 2 to sec. 1 SV calculations reflect the amount of the policyholder's expenses that are associated with the payment of insurance coverage under OSS (VN and M). It is also noted that we are talking about actual expenses that were made on account of accrued general compulsory contributions (OSS, VN and M). Payments for sick leave for the first three days of the employee’s illness, which were made at the expense of the policyholder, are not shown here.

The author of this letter is A. S. Petrushin, Acting State Councilor of the Russian Federation, 2nd class.

Example 1. Entering personal data for an employee: correctly filling out line “070” in section. 3 SV calculations

Project LLC needs to enter personal information about employee Valentina Aleksandrovna Markova in section. 3. On line “070” the employee’s 11-digit SNILS is recorded. This is a required position in the personalized section. Personal number of V. A. Markova: “444-054-843-21”. It is written in the cells of the line “070”.

Sample of filling out line 070 in section 3 of the SV calculation

If an incorrect or erroneous SNILS is indicated, the Federal Tax Service has the right not to accept the calculation and send it for revision. When returning, the policyholder will have to correct the individual data of V. A. Markova, write down the correct SNILS, and submit a clarifying calculation to the SV.

Example 2. Sample of filling out the lines “070”, “071”, “072”, “073” in section. 1 calculation of SV (Vasilek LLC with one director)

LLC "Vasilek" on the simplified tax system with one director (S. N. Kolosova), reporting on contributions for the 4th quarter of 2022, draws up the calculation of the SV. During the period under review, compulsory health insurance, compulsory health insurance, and social insurance contributions were accrued at regular rates.

In Sect. 1 obligated person needs to specify the amount of mandatory contributions for payment (autonomously for compulsory health insurance, compulsory medical insurance, for additional social security), and also fill out positions “070 - 073”.

Since the mandatory contributions for the sole employee of Vasilek LLC, S.N. Kolosov, were calculated at a single rate, and not an additional one, “0” is entered in the cells of line “070”, and dashes are entered in empty cells. Further, subordinately, line by line, “071”, “072”, “073” (data on amounts for the last 3 months of the period under review) are also marked with “0” and dashes.

Sample of filling out lines 070, 071, 072, 073 in section 1 of the SV calculation

Accounting records:

• on the calculation of compulsory pension insurance contributions (DT 20.1 CT 69.2);
• their payment (DT 69.2 CT 51).

Example of indicator calculation

When calculating, data on payments to employees, the base received, accrued contributions, and benefits provided are used.

The company Smena LLC was registered in March 2022. In March, the company made contributions to VNiM in the amount of 8,600 rubles, expenses amounted to 2,450 rubles. In the reporting period for the 1st quarter of Smena LLC, data on the movement of contributions is indicated by the lines:

1. 060 – 8,600 rubles;
2. 070 – 2,450 rubles;
3. There is no value in line 080.
4. In 090, the difference between data 060 and 070 is 6,150 rubles.

Window indicator 090 is set to “1”, confirming the amount calculated for payment. The amount is transferred to section 1 of the calculation.

Table – rules for filling out line “080” in the “minor” classified parts of KND 1151111