RSV: what codes to indicate so that the report is accepted

Average headcount in DAM 1

The tariff code in RSV 1 2021 is especially important for those companies that enjoy benefits.
For example, for an HOA with OKVED 70.32, the tariff will be 07. It is in DAM 1 that these codes are indicated, and the choice of benefit directly depends on the type of activity. A reduced tariff is allowed if revenue under the OKVED code with preferential taxation is at least 70% of the company’s total turnover. The Russian Tax Service has completed the formation of a unified form for reporting on insurance contributions made. You will need to submit a new report to the Federal Tax Service. The report for 2021 has also not been canceled. For the 4th quarter 16 it is necessary to report to the Pension Fund. The report submission date is February 2021 and for RSV 1 on paper.

The main document defining the procedure for calculating and paying insurance contributions to social, medical and pension insurance funds, as well as the procedure for submitting reports, is the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation , Federal Compulsory Health Insurance Fund and territorial compulsory health insurance funds.” 2010-2014 are transitional years and for certain categories of taxpayers during this period, reduced insurance premium rates are applied.

When filling out the RSV-1 Calculation, the following is taken into account: Only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column. All values ​​of monetary indicators are reflected in rubles. Indicator values ​​of less than 50 kopecks are discarded, and indicator values ​​of 50 kopecks or more are rounded to the nearest ruble. Rounding to whole rubles the base for calculating insurance premiums, as well as the calculated amounts of insurance premiums and other indicators that have a monetary value, which are indicated in the Calculation, is carried out after summing up all individual accounting data as a whole for the payer of insurance premiums.

Which Federal Tax Service Inspectorate should I submit payments for contributions from 2021?

Since 2021, control over reporting on insurance premiums has come under the control of the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Therefore, starting from 2021, submit calculations of insurance contributions for compulsory pension (social, medical) insurance to the tax office. You must report according to the new form approved by Order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551. See “Calculation of insurance premiums (DAM) for the 1st quarter of 2021: example of filling out.” At the same time, pay attention to some features of the reporting direction.

General approach

Calculations for insurance premiums from 2021, as a general rule, must be submitted to the Federal Tax Service at the location of the organization or the place of residence of the individual entrepreneur.

Separate units

A separate division of an organization must pay its employees if it independently accrues payments and rewards to them. In this case, the division submits the calculation to the Federal Tax Service at its location. In the calculation itself, the checkpoint of the separate unit is then indicated.

If the separate division does not meet these criteria, data on the employees of the separate division should be reflected in the calculation for the parent company (parts 11 and 14 of Article 431 of the Tax Code of the Russian Federation). Also see “How can separate divisions pay insurance premiums and submit reports to the Federal Tax Service from 2021.”

Largest taxpayers

The largest taxpayers transfer insurance premiums and submit settlements for them in 2021 to the Federal Tax Service at their location:

• the organization itself (not at the place of registration as the largest payer);
• its separate divisions (if they themselves accrue payments and benefits to employees) - subclause 7 of clause 3.4 of Article 23 and clause 11 of Article 431 of the Tax Code of the Russian Federation.

Starting from 2021, there is no need to submit calculations for insurance premiums to the Federal Tax Service at the place of registration of the largest taxpayer. In relation to calculations for insurance premiums, paragraph 7 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation does not apply. This is confirmed by letters of the Federal Tax Service of Russia dated January 23, 2021 No. BS-4-11/993 and dated January 10, 2021 No. BS-4/11-100.

Report to the Pension Fund of the Russian Federation in form RSV-1 in 2019

1. Organizations are required to provide updated data before mandatory reporting (after the first day of the fourth month following the reporting month). In this case, parts 2.5 and 6 are not included in the additional form.
2. If there is an overpayment, then the values ​​of lines 150, 100, 140 and 130 are checked:
   the indicator from column 5 of line 150 must be equal to the sum of the values ​​in columns 3 and 4 (of the same line).
3. The use of codes has been clarified:
   “CHILDREN” means that a person is on parental leave for one and a half years;
4. if the child is already 1.5 years old, but not three years old, then the code “DLCHILDREN” is entered;
5. "CHILDREN" is used to refer to carer's leave granted to: a carer;
6. grandmother or grandfather;
7. another relative (not a parent).
8. “NEOPL” is used to identify periods of leave without pay or forced downtime due to the fault of the worker;
9. the period of advanced training is coded with the sign “QUALIFICATION”;
10. if a citizen is involved in the performance of state or public duties, then “SOCIETY” is indicated;
11. donor days are shown as "SDKROV";
12. standstill associated with suspension from work is coded with the sign “SUSPENDED”.

1. On paper you need to prepare two copies:
   one remains in the fund;
2. the second is marked with receipt;
3. The electronic version has the following features:
   mandatory for organizations employing more than 25 people;
4. must be certified by an electronic digital signature.

Important: if the number of employees of an enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.

12.6. Line 351 indicates the date and number of the entry in the register of insurance premium payers - Russian organizations and individual entrepreneurs producing, publishing (broadcasting) and (or) publishing mass media (except for mass media specializing in messages and materials advertising and (or) erotic nature), based on the received extract from the register, sent by the authorized federal executive body in accordance with Decree of the Government of the Russian Federation dated March 5, 2011 No. 150 “On the procedure for confirming the authority of payers of insurance contributions to state extra-budgetary funds for production, publication (broadcast) and (or) publication of mass media, as well as maintaining a register of specified payers of insurance premiums and transferring it to the authorities monitoring the payment of insurance premiums" (Collected Legislation of the Russian Federation, 2011, No. 11, Art. 1529; No. 51, Art. 7537).

6.5. Line 140 “Paid from the beginning of the billing period” reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values ​​of line 140 of the Calculation for the previous reporting period of the calendar year (including payments specified in line 145) and lines 144 for the last three months of the reporting period.

RSV: what codes to indicate so that the report is accepted

The first part of the clarifications concerns peasant farms (peasant farms). The authors of the letter remind that for the purposes of paying insurance premiums, heads of peasant farms are treated as individual entrepreneurs. They pay insurance premiums in a fixed amount for themselves and for each member of the peasant farm, regardless of the amount of income received (Article 430 of the Tax Code of the Russian Federation), and also submit a calculation of contributions.

If the head of a peasant farm (both with and without members of the peasant farm) does not have employees, then he submits a calculation of insurance premiums by January 30 of the calendar year following the previous one. On the title page of the DAM, in the field “At location (accounting) (code)”, indicate the code for the place of reporting “124”. In this case, Section 2 and Appendix 1 to Section 2 (with identification of individuals) are filled out - for members of the peasant farm, including the head.

If the head of a peasant farm has employees and makes payments to them, the calculation of contributions is submitted within the deadlines established for payer-employers. That is, no later than the 30th day of the month following the billing (reporting) period. In this case, the RSV is filled out as follows:

• in calculations for reporting periods (Q1, half-year, nine months), the place of presentation code “120” is indicated. In this case, section 1 with attachments and section 3 for hired workers are filled out.
• in the annual calculation, the code for the place of presentation is “124”. In this case, section 1 with appendices is filled out, section 3 for hired workers, as well as section 2 and appendix 1 to section 2 (with identification of individuals) for members of the peasant farm, including the head.

In the same letter, the Federal Tax Service specialists informed which codes of the settlement (reporting) period and codes of the place of submission of the calculation to indicate in the DAM, if the head of the peasant farm ceased to operate as an individual entrepreneur during the reporting (settlement) period. According to the authors of the letter, this situation is not taken into account by the current procedure for filling out the calculation. Therefore, until appropriate changes are made to the order, the following values ​​may be indicated on the title page.

For the indicator “Calculation (reporting) period (code)”:

• 83 – I quarter upon deregistration, as an individual entrepreneur (head of a peasant (farm) enterprise);
• 84 – half a year when deregistered as an individual entrepreneur (head of a peasant (farm) enterprise);
• 85 – 9 months upon deregistration, as an individual entrepreneur (head of a peasant (farm) enterprise);
• 86 – year when deregistered as an individual entrepreneur (head of a peasant (farm) enterprise).

For the indicator “At location (accounting) (code)”:

• 240 - at the location of the legal entity - (head of) peasant (farm) enterprise.

At the end of the letter, the Federal Tax Service specialists noted that peasant farms created in the form of a legal entity, upon termination of activity, on the title page of the calculation for the indicator “Calculation (reporting) period (code)” have the right to indicate values ​​in accordance with Appendix No. 3 to the Procedure, approved. by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] However, if they use the above values ​​(before their official approval), this will not be considered a violation.

How to correctly fill out the RSV-2 PFR form for peasant farms

• The data on line 100 about the debt balance must be identical in all columns to the indicators on page 150 of the form filled out for the previous period. Column 4 on page 100 cannot be equal to zero. Putting a dash in this field is a violation associated with incorrect calculation
• Line 110 in columns 3 and 6 should be equal to columns 7 and 8 of the final part of the second section, respectively. In this case, columns 4 and 5 should not be filled out at all.
• Line 120 reflects the amounts of adjustments based on the results of PFR audits. The amounts of errors and distortions found by the accountant independently are also included here.
• If an overpayment was shown in column 4 of page 150 for the previous year, then column 3 of page 100 of the reporting year should be identical to the sum of columns 3 and 4 of page 150 for the current period. For example, for 2014, column 4 of page 150 contained the amount of excess payment. The responsible person must enter the required balance in column 3 of page 100 of the 2015 form.

One of such documents is the calculation of accrued and paid contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, compiled according to the RSV-2 form. The report is a form filled out in the prescribed manner, containing information about the enterprise, calculation of contributions to the Pension Fund of the Russian Federation and transfers to the Federal Compulsory Medical Insurance Fund. Certified by the signature of the head and the seal of the organization.

Why do you need a code at the place of registration for UTII 2018?

When transferring the entire activity or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the Federal Tax Service Inspectorate. This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime. If an entity simultaneously works on several tax systems, it will be necessary to prepare separate reports. The list of forms varies depending on the modes.

The current imputation declaration form for 2021 was approved by the Federal Tax Service in Order No. ММВ-7-3 / [email protected] dated 07/04/14. Here is the form of the document, as well as the procedure for its preparation with a breakdown of the requirements into sheets and sections. When a declaration is filled out, the code at the location (registration) is entered in accordance with the values ​​​​in Appendix 3 of the Order. The information is indicated in a special column on the title of the report. At the same time, data is entered into other lines according to the current order.

Note! Since coding of indicators is necessary to simplify the reporting processing procedure, all imputed taxpayers without exception are required to fill out these lines. Error-free entry of values ​​will not only help tax authorities quickly post data, but will also protect companies from providing incorrect information.

What codes should the head of a peasant farm indicate when calculating insurance premiums?

The authors of the letter remind that for the purposes of paying insurance premiums, the heads of the KFC are treated like individual entrepreneurs. They pay insurance premiums in a fixed amount for themselves and for each member of the peasant farm, regardless of the amount of income received (Article 430 of the Tax Code of the Russian Federation), and also submit a calculation of contributions.

If the head of a peasant farm (both with and without members of the peasant farm) does not have employees, then he submits a calculation of insurance premiums by January 30 of the calendar year following the previous one. On the title page of the DAM, in the field “At location (accounting) (code)”, indicate the code for the place of reporting “124”. In this case, Section 2 and Appendix 1 to Section 2 (with identification of individuals) are filled out - for members of the peasant farm, including the head.

If the head of a peasant farm has employees and makes payments to them, the calculation of contributions is submitted within the deadlines established for payer-employers. That is, no later than the 30th day of the month following the billing (reporting) period. In this case, the RSV is filled out as follows:

• in calculations for reporting periods (Q1, half-year, nine months), the place of presentation code “120” is indicated. In this case, section 1 with attachments and section 3 for hired workers are filled out.
• in the annual calculation, the code for the place of presentation is “124”. In this case, section 1 with appendices is filled out, section 3 for hired workers, as well as section 2 and appendix 1 to section 2 (with identification of individuals) for members of the peasant farm, including the head.

In the same letter, the Federal Tax Service specialists informed which codes of the settlement (reporting) period and codes of the place of submission of the calculation to indicate in the DAM, if the head of the peasant farm ceased to operate as an individual entrepreneur during the reporting (settlement) period. According to the authors of the letter, this situation is not taken into account by the current procedure for filling out the calculation. Therefore, until appropriate changes are made to the order, the following values ​​may be indicated on the title page:

At the end of the letter, the Federal Tax Service specialists noted that peasant farms created in the form of a legal entity, upon termination of activity, on the title page of the calculation for the indicator “Calculation (reporting) period (code) have the right to indicate values ​​in accordance with Appendix No. 3 to the Procedure, approved. by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] However, if they use the above values ​​(before their official approval), this will not be considered a violation.

Please note: when submitting calculations of premiums, those policyholders who use web services to prepare and check reports (for example, the Kontur.Extern reporting system) will feel most comfortable. There, the latest test programs are installed automatically, without user intervention. If the data entered by the policyholder does not meet the requirements for calculation, the system will certainly warn him about this and tell him how to correct the errors. And timely correction of errors will save the accountant from the need to submit “clarifications”.

How to enter the code at the place of registration for UTII in the declaration in 2021

In order to correctly report to the tax authority, the code at the location (accounting) is indicated in the appropriate line. The indicator is entered in digital format according to Appendix 3 and filled out from left to right. Entering dashes, indicating zeros or missing data in cells is not allowed. Why?

First of all, for the reason that any imputed taxpayer is required to first register with the Federal Tax Service. And it doesn’t matter what legal status we are talking about - a legal entity or an individual entrepreneur. To transfer your activity to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed. Since imputation reporting is submitted at the place of business, indicator values ​​have been developed to clarify the responsible control body.

UTII - tax calculation in 2021, example

Values ​​of accounting codes (places of presentation) for the UTII declaration:

• 120 – indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
• 214 – code 214 at the location (registration) is intended to be indicated by Russian legal entities that are not recognized as major taxpayers.
• 215 - intended for successor companies that are not recognized by the largest taxpayers.
• 245 – indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a representative office (permanent).
• 310 – indicated by Russian companies when submitting a declaration at the address of the imputed activity.
• 320 – code at the place of registration 320 in UTII, or more precisely in the declaration of imputation, is used in the case of submitting a report to the address of conducting activities in a special regime.
• 331 – indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a branch of such a business entity.

Note! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ. After all, registration of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, the accounting of legal entities will depend on whether it is a Russian or foreign company; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.

Location (accounting) code

Tax legislation requires mandatory registration from all entrepreneurs, both at the location of the main office and at the location of their branches, where they operate real estate and vehicles. You can determine the location (accounting) code in 6-NDFL by referring to Appendix 2 of the Procedure for drawing up and submitting the Calculation:

The classifier is approved by Order No. ММВ-7-11/18. Following from the proposed code classifier, individual entrepreneurs send a report to the regulatory authority at their place of permanent residence (registration) and enter code 120. At the same time, they can carry out their business practices throughout the entire territory of Russia. But, when an individual entrepreneur uses the PSN or ENDV regime, then he sends 6-NDFL for his full-time employees to the place of registration as a tax payer in the PSN or ENDV mode (Article 230 of the Tax Code of the Russian Federation). Accordingly, on the first sheet of 6-NDFL the code is indicated not 120, but 320. Monitoring the correctness of tax accounting, as well as the timeliness of personal income tax payment, is the responsibility of the fiscal service at the place of business of the individual entrepreneur on PSN or UNDV.

6 Personal income tax filling out lines

In addition to code 320, individual entrepreneurs can use code 214 on USTDV. This rule applies to taxpayers carrying out an activity that includes:

• motor transportation
• delivery and distribution sales
• placement of advertising slogans on vehicles

Therefore, individual entrepreneurs on UNDV need to justify their choice of location code by the type of their commercial activity.

Details of the fiscal service that services a particular address can be found on the IFTS portal. Similarly, using this service, you can determine the code by location.

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How to fill in the 6-NDFL code at the location (accounting)

Entering the value of the required territorial code is carried out by the tax agent on the title f. 6-NDFL. The indicator is in digital format and consists of three characters. Data is indicated from left to right. Let's take a closer look at how this detail is filled out.

Values ​​of presentation place codes for f. 6-NDFL:

• 120 – used by entrepreneurs for tax registration at their residence address.
• 124 – applied by heads/members of peasant farms during tax registration at their residence address.
• 125 – indicated by lawyers during tax registration at their residence address.
• 126 – used by notaries for tax registration at their residence address.
• 213 – used by legal entities for tax accounting in the status of the largest taxpayer.
• 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
• 215 - intended to be indicated by successors (not the largest) to provide the form at their location.
• 216 – for contribution by legal successors recognized as the largest.
• 220 – is affixed by Russian OPs when filing 6-NDFL at the location of such units.
• 320 – indicated by the individual entrepreneur when submitting the form to the business address. For example, when presenting data on personnel engaged in imputed activities.
• 335 – is intended for foreign OPs to indicate when submitting the form to the address of such units.

Note! Until March 25, 2021, for ordinary enterprises, the indicator at the location of accounting with code 212 was in effect. After this date, the value was replaced by code 214.

What is the code of location (accounting) in 6-NDFL

A report called 6-NDFL is mandatory for all income tax agents. The current form was approved by the tax authorities in their Order No. ММВ-7-11/ [email protected] dated 10/14/15. In addition to the document (Appendix 1), here are the general procedures for entering information (Appendix 2), rules for submitting information in electronic format (Appendix 3) , as well as coded values ​​of mandatory indicators.

In 2021, the location code in 6-NDFL is filled out on the basis of additional Appendix 2 to the main Appendix 2. The values ​​of this form detail vary depending on the territorial division of the Federal Tax Service Inspectorate in which the tax agent was registered. At the same time, some data coincides with the codes for the UTII declaration, while others have been added. For example, the location (registration) code 120 for the residential address of an individual entrepreneur is the same. And values ​​124-126 have been added, intended for entry by heads of peasant farms, as well as lawyers and notaries.

RSV – code at location (accounting)

The current form for a single calculation of insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated 10.10.16. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for drawing up the ERSV. The current values ​​for 2021 are as follows:

• 112 – when submitting data at the address of residence by an individual, not an individual entrepreneur.
• 120 – when submitting a report as an individual entrepreneur at his residence address.
• 121 – when submitting information by a lawyer who has his own law office at his residence address.
• 122 – when submitting a report by a private notary at his residence address.
• 124 – when submitting a calculation by the head/members of a peasant farm at their residence address.
• 214 – used by ordinary Russian companies when submitting a report to their address.
• 217 – intended for successors of domestic companies.
• 222 – used by the OP of Russian companies when submitting a report to the address of such divisions.
• 335 – used by the OP of foreign companies when submitting a report to the location of such divisions.
• 350 – used by international structures when submitting calculations to the tax registration address of such organizations.

Current location codes for 6-NDFL

For individual entrepreneurs, there are two codes indicated in the Calculation:

• “120” – at the place of residence of the individual entrepreneur;
• “320” – at the location of the individual entrepreneur’s activities.

The code “320” of the individual entrepreneur indicates in the case of the use of special UTII or PSN regimes, when the entrepreneur should report to the place of conduct of “imputed” or “patent” activities.

Legal entities use the following encodings when submitting Calculation 6-NDFL:

• “213” – the largest taxpayers (at the place of registration as such);
• “214” – all other organizations that are not the largest taxpayers (by location);
• “215” – legal successors of organizations that are not the largest taxpayers (by location);
• “216” are legal successors of legal entities that are recognized as the largest taxpayers (at the place of registration).

Codes are provided for separate divisions:

• “220” – at the location of separate divisions of Russian legal entities;
• “335” – at the location of separate divisions of foreign companies.

The following ciphers have been developed for other entities:

• “124” – for peasant farms (at the place of residence of the head/member of the peasant farm);
• “125” – for lawyers (at place of residence);
• “126” – for notaries (at the place of residence).

Today, the above 11 codes are valid. Most organizations submitting the Calculation at their location enter code “214” in 6-NDFL; the largest taxpayers, when submitting the Calculation at their place of registration, indicate code “213”.

It should be noted that previously the companies’ declarations included the code “212” (“At the place of registration of the Russian organization”), the division into the largest taxpayers and ordinary organizations was not taken into account. The changes were approved by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] In 2021, the code “212” cannot be used in 6-NDFL, as it has been cancelled. Regular organizations should use the code “214” instead.