The Federal Tax Service has once again explained the procedure for filling out calculations for insurance premiums. Unified calculations for insurance premiums Filling out line 090 of the calculation for insurance premiums
Almost every insurance premium payer is faced with the need to fill out Appendix 2 of Section 1 of the unified calculation of insurance premiums. After all, sooner or later, all enterprises deal with paying sick leave, as well as paying for maternity. Accordingly, the most questions accumulate about filling out this part of the reporting. Recently, the Federal Tax Service of Russia put all the dots in place and explained how to fill out Section 1 of Appendix 2.
Lines 070, 080 and 090
The calculation of insurance premiums in case of temporary illness and due to maternity is done in Section 1 of Appendix 2 of the calculation of insurance premiums. Its form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551:
At the same time, filling out Section 1 of Appendix 2 involves entering indicators in lines 070, 080 and 090. This is the calculation of contributions taking into account the payment of insurance coverage, which raises the most questions in practice.
Explanations of the Russian Tax Service dated August 23, 2017 No. BS-4-11/16751 remove a number of questions regarding filling out Appendix 2 of Section 1 of the RSV. And this is important, since Chapter 34 of the Tax Code of the Russian Federation does not cover this topic.
Line 080
Line 080 of Section 1 of Appendix 2 of the DAM since 2017 shows the amount of expenses that were reimbursed by the territorial division of the FSS of Russia for the payment of insurance coverage within the framework of compulsory insurance for illnesses and maternity. They are indicated in the columns that relate to the month in which the reimbursement was actually made. This is what clause 11.14 of the rules for filling out the calculation says (approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551).
Line 090
The indicators of line 090 of Appendix 2 to Section 1 represent the difference between the calculated contributions in the corresponding columns of line 060 of this Appendix and the costs incurred for the payment of insurance coverage in the corresponding columns of line 070 of Appendix 2 of Section 1 with an increase by the amount of expenses reimbursed by the FSS of Russia in accordance with the corresponding columns of line 080 .
Thus, we can derive the formula for line 090 of Appendix 2 to Section 1:
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The Federal Tax Service explains that in line 090 the amount of contributions payable or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions is ALWAYS a positive figure. That is, the minus sign cannot be specified.
Another nuance concerns the payment attribute in Appendix 2 of Section 1. In line 090 it may have the following meaning:
Pilot project and line 070
The Russian Tax Service also focuses on the fact that in the participating regions
pilot project of the Federal Social Insurance Fund of Russia, payers of contributions do not fill out line 070 of Appendix No. 2 of Section 1 of the calculation of contributions.
Let us recall that, as part of the pilot project, the Social Insurance Fund pays social benefits directly from its budget without the participation of employers on the basis of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 “On the specifics of financial support, assignment and payment in 2012 - 2019 by the territorial bodies of the Social Insurance Fund of the Russian Federation”. Federation provides insurance coverage to insured persons for compulsory social insurance in case of temporary disability and in connection with maternity...".
The deadline for submitting the Calculation of insurance premiums for the 1st quarter expires soon - in 2018 you need to submit the form until May 3 inclusive. In this material we will pay attention to how to reflect last year’s social insurance expenses, which were reimbursed in the 1st quarter of this year.
The problem is that due to the costs mentioned above the indicator of line 090 of Appendix 2 to Section 1 does not reflect the actual state of settlements on social insurance contributions. Let's look at why this happens and what to do.
According to the rules in force today, sick leave and maternity benefits are paid in one of two ways:
- At the expense of the employer with subsequent reimbursement. This method is used in all regions, with the exception of participants in the FSS pilot project (point 2).
- Directly from the fund. We are talking about, which is carried out in some regions of Russia (Resolution of the Government of the Russian Federation of April 21, 2011 No. 294).
At the end of the month, the policyholder determines the amounts:
- accrued insurance premiums;
- benefits paid.
If more contributions are accrued than benefits paid, the difference is transferred to the Social Insurance Fund. If on the contrary, that is, the difference between contributions and benefits turns out to be a minus sign, then it is counted against future payments or returned from the Fund to the policyholder.
Exceptions to this procedure are provided only for benefits for the first 3 days of sick leave.
How benefits are reflected in the RSV
When filling out the DAM form, benefits should be reflected in Appendix 2 to Section 1:
- By line 080 the amount of compensation received by the policyholder from the Fund is reflected;
- By line 090- the difference between the amount of benefits paid to insured persons and the amount of accrued contributions.
The Tax Service explained in letter No. BS-4-11/16751@ dated 08/23/17 how exactly the amount of contributions is reflected in line 090. The calculation is made using the following formula (indicators are taken from the corresponding lines of Appendix 2 to Section 1):
Amount in line 090 = Line 060 - Line 070 + Line 080
The result is interpreted as follows:
- If he positive, which means that the policyholder has a debt. In the column “Total from the beginning of the billing period” of line 090 the calculated value is indicated, and in the column “Characteristic” - 1.
- If the result negative, which means the Fund is in debt. In the column “Total since the beginning of the billing period” the value is indicated without the "-" sign, and in the “Sign” column - 2.
Discrepancies
As a result, it turns out that line 090 reflects a balance that does not correspond to the accounting data. Because of this, accountants have doubts about whether they filled out the above DAM lines correctly.
In fact, a discrepancy does not mean there is an error at all. It arises due to the specificity of the RSV form - it does not contain cells in which the incoming and outgoing balances should be reflected. Therefore, the amount by which benefits paid in 2017 exceed the amount of contributions is not reflected in the DAM for the 1st quarter of 2018. Accordingly, if in the 1st quarter a refund was received from the Social Insurance Fund, then from the calculation it will not be clear that it compensates for the difference between benefits and contributions for the previous year.
Let's explain with an example. In 2017, the positive difference between benefits paid and assessed contributions amounted to 25 thousand rubles. It is reflected like this:
- B - the amount of 25 thousand rubles with sign 2 is indicated.
- In accounting - on the debit of account 69 The subaccount “Social Insurance Settlements” at the end of the year remains at a balance of 25 thousand rubles.
In the 1st quarter of 2018, the company did not charge contributions or pay benefits, but received compensation for last year’s expenses from the Social Insurance Fund in the amount of 25 thousand rubles. The reflection is like this:
- In the DAM for the 1st quarter of 2018:
- By line 080 of Appendix 2 to Section 1- amount 25 thousand rubles;
- By line 090 of Appendix 2 to Section 1- the amount of 25 thousand rubles with sign 1.
- In accounting - on the debit of account 69 subaccount“Calculations for social insurance” at the end of the 1st quarter of 2018, the balance is zero.
Conclusions: according to accounting data, there is a zero balance, and the DAM form indicates that the policyholder owes 25 thousand rubles. However, all data is correct.
How to check
If you have doubts about the correctness of filling out the RSV, it is recommended to reconciliation of calculations with the budget. This is the most reliable method that will give a 100% guarantee that there will be no errors.
You can also check the balance of social insurance payments using calculation certificates(Appendix 1 to the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029). Such a certificate, along with other documents, is submitted to the Fund by those policyholders who want to receive compensation.
The document contains fields that reflect the debts owed by the policyholder and the Fund at the beginning and end of the reporting period. Thus, the mentioned calculation certificate reflects the real state of settlements with the Social Insurance Fund.
In conclusion, let us mention that when checking, inspectors are not guided by the contents of line 090 of Appendix 2 to Section 1. The document from which they receive data on mutual settlements is Payment card with budget. Reconciliation of the policyholder is carried out precisely on the basis of this card, and not at all according to data from the DAM.
Letter from the Federal Tax Service
No. GD-4-11/23430@ dated November 20, 2017
The Federal Tax Service, having considered an online request on the issue of filling out calculations for insurance premiums, reports the following.
The calculation of insurance premiums (hereinafter referred to as the Calculation) is submitted in the form approved by the order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@ "On approval of the form of calculation for insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance contributions in electronic form."
The Calculation includes information that serves as the basis for the calculation and payment of insurance premiums for reporting periods starting from the first quarter of 2017, in particular, information on the amount of expenses of the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, reimbursed territorial bodies of the Federal Social Insurance Fund of the Russian Federation for reporting periods starting from the first quarter of 2017.
In accordance with the procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure), Appendix No. 2 to Section 1 of the Calculation is intended to calculate the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
According to clause 11.15 of the Procedure, it is established that in line 090 of Appendix No. 2 to Section 1 of the calculation, the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the budget, or the amount of excess of expenses incurred by the payer are reflected in the corresponding columns for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and the third month of the last three months of the billing (reporting) period, respectively.
The indicators of line 090 in the corresponding columns of Appendix N 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix N 2 to Section 1 of the calculation, and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with maternity, reflected in the corresponding columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of the Russian Federation, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.
In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes on the value:
"1" - "amount of insurance premiums payable to the budget" if the amount calculated using the above formula is >= 0.
“2” - “the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”, if the amount calculated according to the above formula< 0.
According to paragraph 2 of Article 431 of the Code, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.
Thus, payers of insurance premiums pay the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, minus the costs of this type of insurance.
The mechanism for offsetting excess expenses over calculated insurance premiums towards the payment of insurance premiums for temporary disability and in connection with maternity is provided for in the structure of the Calculation form and the Procedure for filling it out.
Due to the fact that in July 2017, the organization reimbursed expenses to the territorial bodies of the Social Insurance Fund in the amount of 69,399.1 rubles, then, accordingly, the entire amount received is reflected in line 080, column 2 of Appendix No. 2 to section 1 of the calculation. The value of this line is added to the difference between the indicators of lines 060 and 070, and, therefore, in column 2 of line 090 the amount of 19,525.23 with attribute 1 is reflected.
Acting State Advisor of the Russian Federation, 2nd class D.Yu.GRIGORENKO
In connection with numerous requests from insurance premium payers on the issue of filling out the indicators of lines 070, 080 and 090 of Appendix No. 2 to Section 1 of the calculation of insurance premiums (hereinafter referred to as the calculation), the Federal Tax Service reports.
Based on the provisions of clause 11.14 of the Procedure for filling out the calculation, approved by orders of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (hereinafter referred to as the procedure), according to line 080 of Appendix No. 2 to Section 1 of the calculation of the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Tax Service of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity for periods starting from January 1, 2017, are reflected in the columns corresponding to the month in which the compensation was actually made.
The indicators of line 090 in the corresponding columns of Appendix N 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix N 2 to Section 1 of the calculation, and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with maternity, reflected in the corresponding columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer’s expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.
In line 090 of Appendix No. 2 to Section 1 of the calculation, the amount of insurance contributions payable to the budget, or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, is always reflected in the positive meaning.
In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes on the value:
"1" - "amount of insurance premiums payable to the budget" if the amount calculated using the above formula is 0.
“2” - “the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”, if the amount calculated according to the above formula< 0.
Please note that payers of insurance premiums who are registered on the territory of a constituent entity of the Russian Federation - a participant in the pilot project of the Federal Social Insurance Fund of Russia, conducted in accordance with Decree of the Government of the Russian Federation of April 21, 2011 N 294 “On the specifics of financial support, assignment and payment in 2012 - 2019 years by the territorial bodies of the Social Insurance Fund of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, making other payments and reimbursement of the insurer's expenses for preventive measures for reduction of industrial injuries and occupational diseases of workers, as well as the specifics of paying insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases", line 070 of Appendix No. 2 is not filled out .
The Tax Service has issued further clarifications on how to fill out insurance premium calculations. This time, the Federal Tax Service specialists told the accountants what to write in lines 070-090 of Appendix No. 2 of Section 1 of this reporting form.
What's happened?
The Federal Tax Service of Russia published letter dated August 23, 2018 No. BS-4-11/16751@, in which she explained what values accountants should indicate in lines 070-090 of Appendix No. 2 of Section 1 of Calculation of Insurance Premiums. This is not the first clarification to the report that tax authorities have published. This time it is related to the amounts of employers’ expenses reimbursed by the Social Insurance Fund in the event of temporary disability and maternity.
How to fill out lines 070-090
Tax officials recalled that starting from January 1, 2018, according to line 080 of Appendix No. 2 to Section 1 of the DAM, payers must indicate the amount of expenses reimbursed by the territorial bodies of the Federal Social Insurance Fund of Russia for the payment of insurance coverage to insured persons in case of temporary disability and maternity in the form columns corresponding to the month, in which the reimbursement was actually made. this is defined in clause 11.14. The procedure for filling out the calculation approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.
Stock indicators. 090 according to the corresponding columns of Appendix No. 2 of Section 1 of the DAM, payers must determine as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2, and the costs incurred for the payment of insurance coverage in the event of V&M, which are reflected in the corresponding columns in line 070 Appendix No. 2 of the DAM, increased by the amount of expenses reimbursed by the territorial bodies of the FSS of Russia. In this case, reimbursed expenses are subject to reflection in the corresponding columns in line 080 of Appendix No. 2 to Section 1 of the DAM.
Tax officials explained that in line 090 of Appendix No. 2 it is necessary to indicate the amount of insurance premiums payable to the budget, or the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for OSS in case of VNIM only in a positive value. In this case, the attribute can take on the following value:
- "1" - "amount of insurance premiums payable to the budget" if the amount calculated according to the above formula *.
- “2” - “the amount of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory insurance in the event of accidental accidents”, if the amount calculated according to the above formula is less than zero.
In addition, Federal Tax Service specialists reminded that all employers who participate in the pilot project of the Federal Social Insurance Fund of Russia should not fill out line 070 of Appendix No. 2 for calculating insurance premiums.