Features of filling out section 3 of the calculation of insurance premiums for dismissed employees

• Section 3. Personalized information about insured persons
• Subsection 3.1. Information about the individual in whose favor payments and other rewards are accrued
• Subsection 3.2. Information on the amount of payments accrued in favor of an individual, as well as information on calculated insurance premiums for compulsory health insurance
• Subsection 3.2.1. Information on the amount of payments and other remuneration accrued in favor of an individual
• Subsection 3.2.2. Information about the base for calculating insurance premiums, on which insurance premiums are calculated at the additional rate

Section 3. Personalized information about insured persons

Section 3 is filled out by payers in relation to all insured persons for the last three months of the billing (reporting) period, during which payments were made within the framework of labor relations, civil law, copyright and licensing agreements.

If during the last three months of the reporting (settlement) period no payments and rewards were accrued in favor of the insured person, subsection 3.2 is not completed.

To fill out the section, you need to add employees using the “+Employee” and provide the necessary information for each of them.

“Cancellation” field is intended to cancel previously submitted information about the insured person. This field is not filled in in the initial calculation. In case of cancellation of previously submitted data, a mark is made in this field and lines 130-170, 190-210 are not filled in.

If it is necessary to make corrections to previously submitted information about the insured person, it is necessary to fill out two sections 3: canceling the original data and corrected. At the same time, in corrective section 3 “Cancellation” is not filled in; all other indicators of the section, both erroneous and those not requiring correction, must be indicated.

What certificates do you require from your employer upon dismissal?

I'm quitting. What mandatory certificates must my employer give me upon dismissal?

– The employer’s obligation to provide the employee with properly certified copies of documents related to his work is provided for in Article 62 and Part 4 of Article 84-1 of the Labor Code of the Russian Federation. As a general rule, the employer is obliged to issue them upon a written application from the employee no later than 3 working days from the date of receipt of the application.

At the same time, there are certificates that the employer must issue to the employee on the day of dismissal without an application. These include:

• a certificate of the amount of earnings for the two calendar years preceding the year of dismissal and for the current calendar year;
• certificates of experience and personalized records;
• form SZV-STAZH “Information on the insurance experience of insured persons”;
• form SZV-M “Information about insured persons”;
• an extract from section 3 “Personalized information about insured persons” of the insurance premium calculation form;
• certificate in form DSV-3 “Register of insured persons for whom additional insurance contributions for a funded pension have been transferred and employer contributions have been paid.”

a certificate of the employee’s earnings for 2 years to calculate benefits for temporary disability, pregnancy and childbirth, and childcare benefits up to one and a half years (clause 3 of part 2 of article 4.1 of the Law of December 29, 2006 No. 255-FZ), if such cases will occur at the new place of work. From it, the new employer’s accountant learns about earnings in the billing period and excluded periods.

The certificate form was approved by the Ministry of Labor (order No. 182n dated April 30, 2013). To receive this certificate after dismissal, you must write an application. The certificate must be issued within three working days.

Certificates of length of service and personalized records are issued to employees on the day of dismissal without written statements.

into the SZV-STAZH form “Information on the insurance experience of insured persons” : about the policyholder, about the period of work of the insured person, about accrued and paid insurance contributions for compulsory pension insurance, about paid pension contributions in accordance with the pension agreement early non-state pension provision (if any)

The SZV-M form “Information about insured persons” indicates the last name, first name, patronymic of the employee, insurance individual personal account (SNILS), TIN (if any).

The extract from section 3 “Personalized information about insured persons” of the insurance premium calculation form contains information about the amount of earnings on which insurance premiums for compulsory pension insurance were calculated, and accrued insurance premiums for compulsory pension insurance as part of the calculation of insurance premiums. This information indicates for the last three months of the reporting period in which the employee resigned - from the beginning of the quarter to the day of dismissal (clause 22.1 of the Procedure approved by FIS order No. ММВ-7-11/551 dated October 10, 2016).

a certificate in form DSV-3 if you have transferred additional insurance contributions to an employee’s funded pension.

If you apply for these documents after dismissal, the document will be issued within 5 calendar days based on the application you submitted.

General payment procedure

Based on the norms of the Tax Code of the Russian Federation, the employer, when calculating and paying the amount of monthly remuneration to the employee, is obliged to make the following payments:

• Personal income tax - to the budget;
• insurance contributions - to extra-budgetary funds.

The transfer of personal income tax to the budget is carried out as part of the employer’s fulfillment of the obligations of a tax agent. In fact, the employee is the tax payer, while the employer assumes obligations to calculate personal income tax, withhold tax from the employee’s income and subsequently transfer personal income tax to the budget.

Correction of section 3 and its features

The execution of an adjustment to section 3 of the calculation of insurance premiums depends on which subsection the error was made in. The tax authority provided explanations in a letter dated June 28, 2017 No. BS-4-11/ [email protected] Let's consider the filling options:

1. Error in the employee’s individual information in subsection 3.1.
   The information needs to be reset. We create an adjustment to section 3 of the calculation, where the data from section 1 is left unchanged. In section 3 we work only with the data of the employee who has errors.

   So, let's edit the information that was reflected in the calculation. To do this, we leave the information in subsection 3.1 the same, and in subsection 3.2 in lines 190–300 we put 0. We create a new block of information for this employee, where in line 010 we put the correction number - 1. In subsection 3.1 we enter the correct data about the employee. In subsection 3.2 we add similar information from the primary report.

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2. Error in subsection 3.2.
   If you forgot to enter information about an employee. In this case, the adjustment to section 3 of the calculation of insurance premiums consists of adding data for the new employee and changing the indicators in section 1.

   If you have reflected extra employees. Then in the updated calculation in section 3 we indicate information on these employees, and in lines 190–300 of subsection 3.2 we put 0 in all acquaintances. We also adjust section 1.

   If you just need to make changes to the indicators of a subsection, change the information and, if necessary, edit section 1.

Mandatory and optional documents

Based on Art. 84.1 of the Labor Code of the Russian Federation, on the day of dismissal, a final settlement is made with the employee and they are given papers reflecting information about the person’s activities in this company. We list what documents to issue to an employee upon dismissal in 2022 (they must be prepared):

1. Employment history. It is allowed to be drawn up on the eve of the day of dismissal; it must be given personally to the employee against signature on the last day of work. If this is not possible, obtain consent to send it by mail or keep it at the organization until the owner contacts you.
2. If an employee refuses to keep a work record book on paper, the package of documents upon dismissal of an employee in 2022 will be supplemented with the STD-R form, which contains the same data on work activity and length of service as in a regular record book. The form is also allowed to be prepared in advance and issued on the last day. If the dismissed person did not appear in person to receive the document, obtain consent to send it by mail and send it by registered mail with a list of the attachments. By the way, the STD-R form upon dismissal is allowed to be prepared electronically if the employee agrees to this. In this case, the employer issues a document certified by an enhanced qualified digital signature.
3. Medical record (if available). It should be issued without any additional entries: the employer is prohibited from filling out the LMC.
4. Calculation sheet. It lists the amounts earned for days worked in the current month, compensation payments (for example, for unprovided vacation), amounts withheld on the basis of the law, court decisions, writs of execution, and other grounds.
5. Another item on the list of what documents are issued to an employee upon dismissal in 2022 is a salary certificate (form 182n) for the current year and 2 previous ones. It is prepared by the person responsible for accounting in the organization for submission to the new employer or to the Social Insurance Fund for the calculation of benefits for temporary disability, including in connection with pregnancy and childbirth.
6. Section 3 of the calculation of insurance premiums filled in with the employee’s personal data. Issued from the beginning of the quarter until the date of termination of the employment contract.
7. Extract from the SZV-STAGE form. It is necessary to fill out column 14 only if the employment contract is terminated on December 31. In other cases, this column remains empty. Sections 4 and 5 of the form are not completed if the termination of the contract is not related to retirement.
8. An extract from the SZV-M form, compiled for the departing employee, for the current month.
9. If the employer transferred additional insurance contributions to the funded pension from its own funds or from the employee’s funds, an extract from the DSV-3 form is added to the certificates upon dismissal of the employee in 2022. It is recommended to prepare it for the entire period during which the policyholder transferred funds to the funded pension.

The above list of what documents are needed upon dismissal contains those that are required to be prepared. In addition to these papers, at the request of the resigning employee, the employer must prepare and issue:

• Form 2-NDFL, which indicates information about income from the beginning of the year to the date of his dismissal;
• a certificate of average earnings if a person plans to apply for unemployment benefits in the near future;
• a copy of the SPV-2 form (information about the insured period of service to establish a pension), if the employee retires due to age, disability, or other reasons. The original is sent to the Pension Fund within 10 days after receiving the application for retirement;
• copies of orders on hiring, dismissal, transfers, industrial accidents, disciplinary action, other orders and acts relating to the employee’s activities.

IMPORTANT!

Documents upon dismissal by agreement of the parties or for other reasons are issued on a general basis. To avoid conflicts and disputes, all papers must be signed by management, and if there is a seal, they must be stamped. If copies are issued, they must be certified in the generally accepted manner.

How to form section 3 of the calculation of insurance premiums

The rules for filling out the DAM and, accordingly, section 3 are regulated by Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] When filling out section 3, you must pay attention to the following points:

• The section sheet must be filled out for each employee insured in the pension insurance system;
• in the adjustment field you need to put “0” if the report is submitted for the first time, “1”, etc., if updated information is submitted;
• in the section it is necessary to reflect the employee’s personal data - if they are absent, the DAM will not be accepted;
• subsection 3.2.1 is completed if there are accruals for wages and insurance contributions;
• subsection 3.2.2 is completed if the employee works in harmful or dangerous working conditions, in connection with which the employer charges contributions at an additional rate.

Advice! If you need to transfer a zero DAM, then “0” is entered in the columns with total indicators.

What documents are issued upon dismissal?

The list of documents that must be given to an employee on the day of dismissal is strictly regulated. It includes:

• work book – on paper or STD-R form;
• certificate of income and paid tax (formerly 2-personal income tax);
• extract from the SZV-M report;
• extract from the SZV-STAZH certificate;
• extract from section 3 of the RSV;
• Certificate in the form of the Social Insurance Fund upon dismissal - about earnings for 2 years before the year of leaving;
• Certificate of average earnings for the last 3 months - in case of dismissal due to layoffs or liquidation.

There are situations when an employee does not show up at work on his last day of work. In this case, he is sent a notice of the need to appear for documents or agree to have them sent by mail. To do this, use the option of a registered letter with acknowledgment of delivery.