As always, we will try to answer the question “How to Fill out RSV When Reimbursing From FSS Sample 2020”. You can also consult with lawyers for free online directly on the website without leaving your home.
Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of Government Decree No. 294 dated 04/21/2011 and Federal Tax Service Letter No. BS- dated 02/14/2020 4-11/ [email protected] We indicate “01” if the organization is located in a region that is a participant in the FSS pilot project, “02” for all others:
- state benefits at the federal, regional and local levels;
- compensation and reimbursement established by the state, within the limits of standards;
- one-time cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
- financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
- financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
- the amount of insurance contributions, including for additional insurance;
- other payments.
Step 6. Subsection 1.2 of Appendix No. 1 of Section 1
If the organization made payments for sick leave or benefits during the reporting period (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.
Indeed, the day after the corresponding birthday, the main document identifying the identity of a Russian citizen on the territory of the country is no longer such a document and cannot be used for its intended purpose. Deadlines for responding to a legal entity’s claim. All regions have similar targeted programs and regulations governing the process of obtaining housing for those in need.
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How to reflect compensation from the Social Insurance Fund in the RSV?
At the end of the document you should put a number and signature with an initial. This list is not exhaustive, since the law does not limit who can issue the corresponding notification. Non-exiting citizens must be notified of this in advance.
- page 190 - number of the calendar month (in the 1st quarter it will be 01 - January, 02 - February, 03 - March);
- page 200 - category code of the insured person. In general, indicate the HP code - employee (for a complete list of codes, see Appendix 8 to the procedure for filling out the calculation);
- pp. 210 and 220 - the amount of income for the month;
- p. 240 - the amount of contributions to the compulsory pension insurance multiplied by 22%.
Smileyk LLC has 2 employees (sales manager - Artemenko V.M. and director Bushmin A.V.) - citizens of the Russian Federation. In March Artemenko V.M. I was on sick leave for 5 days. The company paid him a temporary disability benefit at the expense of the Social Insurance Fund in the amount of 8,329.14 rubles: including at the expense of the employer - 4,913.23 rubles, reimbursed to the Social Insurance Fund - 3,415.91 rubles.
Fill out Appendix 3 to Section 1
- those who were previously beneficiaries indicate the tariff code “01” and the corresponding code of the category of insured persons: “NR”, “VZHNR”, “VPNR”;
- tariff codes “08”, “09” and “12” are not used;
- codes of categories of insured persons are not used: “PNED”, “VZhED”, “VPED”;
- Appendices 6 and 8, where the right to use reduced tariffs was previously confirmed, are not filled out.
How to show compensation from the Social Insurance Fund in the RSV
Starting from 2021, when filling out the DAM, the Form and Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected]
The procedure for filling out the DAM 2021 (reimbursement from the Social Insurance Fund) states that the amounts of insurance premiums for VNiM (insurance) in connection with temporary disability and in connection with maternity) are reflected in Appendix 2 to Section 1 of the Calculation.
In accordance with clause 11.14 of the Procedure, in line 080 of Appendix 2, you must indicate the amount of compensation from the Social Insurance Fund in the column corresponding to the month of actual compensation.
Thus, if the Fund reimbursed the employer’s expenses for paying benefits in August 2021, then this should be reflected on line 080 in the column for the 2nd month of the 3rd quarter. We will describe in detail how to do this in an example.
In the final line 090 of Appendix 2, you must indicate the amount calculated using the following formula:
This reflects the difference between accrued contributions and expenses for payment of benefits plus the amount of compensation from the Social Insurance Fund for the reporting period.
Calculating the difference can result in either a negative or a positive number.
IMPORTANT!
There is no need to indicate the amount with a minus sign in front in the calculation! Only the difference is indicated, and you need to show whether it is negative or positive using the numbers 1 or 2, entered in the “sign” columns:
- 1 - premiums are greater than the cost of insurance payments to employees;
- 2 - the cost of insurance payments is greater than the accrued premiums.
So, if you get a negative value, put the number 2 in the “sign” column. This will mean that the amount of benefits you transferred is greater than the amount of insurance premiums.
Please note that at the end of the reporting period, the result will be either an amount payable to the budget (positive) or reimbursement from the budget (negative). They will be indicated with attributes “1” and “2” respectively. In this case, you cannot simultaneously fill in the calculation lines:
- 110 and 120;
- 111 and 121;
- 112 and 122;
- 113 and 128.
When you receive the amount to be paid, fill out line 110, and for reimbursement, fill out line 120, and so on.
New form of calculation for insurance premiums 2021
For the first time, submit a Calculation of insurance premiums in the form approved. By order of the Federal Tax Service dated September 18, 2019 N ММВ-7-11/ [email protected] , it will be necessary for the 3rd quarter of 2021. Compared to the old form, the new form of Calculation of Insurance Premiums has become slightly smaller. In particular, it is not required to reflect the total amount of indicators for the last 3 months of the reporting (calculation) period.
A new field “Deprivation of authority (closing) of a separate division (code)” has appeared on the title page.
Line 001 “Payer type (code)” has been added to section 1. It states:
- code 1, if in the last 3 months of the reporting (calculation) period there were payments in favor of individuals;
- code 2, if there were no payments during this period. In this case, the Calculation includes the title page, section 1 without appendices and section 3 (Letter of the Ministry of Finance dated 10/09/2019 N 03-15-05/77364).
In section 3, instead of the line “Adjustment number,” the line “Indication of cancellation of information about the insured person” was added. This line is not filled in in the initial calculation. And when canceling or correcting information, the code “1” is entered in this field.
The tariff codes in Appendix No. 5 to the Procedure for filling out the calculation have been adjusted. Codes 02 and 03, which were set by policyholders on the simplified tax system and UTII using the basic contribution rate, have been removed. They should now indicate code 01.
If the data in the DAM differs from the accounting data
Reflecting the reimbursement of expenses by the Social Insurance Fund when filling out the DAM, accountants notice a discrepancy in the amount of insurance premiums indicated in line 090 of the calculation with the accounting data. This discrepancy raises doubts and a logical question: is the form filled out correctly? For example, in fact, the Social Insurance Fund reimbursed the company’s expenses, but when filling out the calculation, it turns out that the company owes the Fund a larger amount than it actually did. Since the money that the Fund has already reimbursed is added to the contributions accrued for the period.
In fact, there is no mistake in this. And you need to fill out the calculation exactly as indicated in the Procedure.
Despite the fact that a large amount will be indicated in the final line 110 of Section 1, as well as in line 090 of Appendix 2, only the amount of the contributions themselves will need to be paid to the Fund.
After transferring all the information to the budget settlement card, tax authorities will see which amounts are arrears and which are overpaid. And the money reimbursed by the Fund to the policyholder will be indicated as an overpayment. You will not have any debt to the Social Insurance Fund.
Filling out section 3 of the calculation of insurance premiums for the 1st quarter of 2020
In section 3 of the calculation in 2021, reflect the individual information of employees. For each employee, fill out a separate section 3. Show here:
- TIN;
- SNILS;
- FULL NAME.;
- date of birth;
- numeric country code of the employee;
- floor;
- details of a passport or other identification document.
In lines 160, 170 and 180 - the sign of the insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person.
If you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the attribute of the insured person in lines 170 and 180 as “1”. Despite the fact that the amounts are calculated at a zero rate, employees are insured in the social and health insurance system.
If expenses for payment of benefits were taken into account last year, and compensation was received in the current year
In this case, the filling order is also observed and the above formula is used. Regardless of the period for which the Social Insurance Fund reimburses costs, for the previous quarter or for the previous year, this must be reflected in the calculation directly in the month of receipt.
This is stated in the explanatory Letter of the Federal Tax Service of Russia dated 04/09/2018 No. BS-4-11/ [email protected]
In addition, such a conclusion can be drawn from the norms of Chapter 34 of the Tax Code of the Russian Federation, which, starting from January 2021, provides for the offset of expenses spent on VNIM benefits against upcoming payments.
Reimbursement for sick leave from the Social Insurance Fund in 2021
Enterprise IP Novikov M.M. has a staff of hired workers, pays remuneration for labor, and pays insurance premiums. In the second quarter of 2021, the individual entrepreneur accrued the amount of wages to employees in the amount of 1,390,000 rubles, the amount of deductions for which to OSS amounted to 40,310 rubles. IP Novikov M.M. in the 2nd quarter, he made payments for social insurance expenses in the amount of 55,000 to pay for leave under the BiR, disability benefits in the amount of 79,000 rubles (including the amount of payment at the expense of the enterprise in the amount of 3,000 rubles). Based on the results of the quarter, the individual entrepreneur made the following calculation:
We recommend reading: What Documents Are Required for Selling a Garage in 2020 for Individuals
The transfer of administration of social insurance contributions to the Federal Tax Service did not remove the function of the Social Insurance Fund for reimbursement of costs to employers. The fund continues to control expenses for disability insurance, maternity benefits, and monthly child care payments to employees. If the amount of costs exceeds the contributions, the Social Insurance Fund provides employers with funds to reimburse expenses (let's consider the current features for 2021). After checking the documents, the overpayment amount is returned to the employer’s bank account.
Sample of filling out the DAM with compensation from the Social Insurance Fund
Let's give an example of filling out the RSV when reimbursing the Social Insurance Fund.
Initial conditional data for our example:
Contributions accrued for the half-year:
| Total (RUB) | April | May | June |
| 150 000 | 50 000 | 50 000 | 50 000 |
Benefits paid for the 2nd quarter:
| Total (RUB) | April | May | June |
| 350 000 | 100 000 | 100 000 | 150 000 |
The excess of benefits over contributions was: 350,000 - 150,000 = 200,000 rubles.
The lines of Appendix 2 to Section 1 in the DAM for the 2nd quarter that interest us, when filled out for this example, look like this:
Let's assume that we have reimbursed the payment of benefits to the organization in August 2021.
Let's consider where the DAM reflects compensation from the Social Insurance Fund when filling out Appendix 2 of Section 1 for 9 months, if contributions were accrued for the 3rd quarter:
| Total (RUB) | July | August | September |
| 150 000 | 50 000 | 50 000 | 50 000 |
In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for 9 months, we add up the amount of contributions for the 1st, 2nd and 3rd quarter): 150,000 + 150,000 = 300,000 rubles.
Benefits paid for the 3rd quarter:
| Total (RUB) | July | August | September |
| 120 000 | 45 000 | 40 000 | 35 000 |
In total, since the beginning of the billing period, accrued (we consider it as a cumulative total: since the DAM is for 9 months, we add up the amount of benefits paid for the 1st, 2nd and 3rd quarter): 350,000 + 120,000 = 470,000 rubles.
In the 3rd quarter there was compensation from the Social Insurance Fund:
| Total (RUB) | July | August | September |
| 100 000 | 0 | 100 000 | 0 |
Then the lines of Appendix 2 of Section 1 of the RSV for 9 months of 2021 that interest us will look like this:
Please note that at the end of 9 months, the amount to be reimbursed from the budget was obtained.
When filled out, it is indicated with the sign “2” in column 1. This means that for 9 months the amount of benefits paid to employees exceeded insurance accruals.
And at the end of the third quarter, the amount due was paid to the budget. It is indicated with the sign “1” in column 3. That is, for the 2nd quarter, the amount of insurance accruals exceeded the amount of benefits.
For clarity, we will show in the pictures how the values indicated in lines 090 were calculated.
In just 9 months, benefits exceeded contributions by 170,000 rubles. (300,000 - 470,000 = -170,000). If we add the funds transferred to the FSS in August 2021 in the amount of 100,000 rubles, it turns out that the FSS still owes the organization 70,000 rubles. We indicate this value in line 090 with the sign “2”.
For the third quarter, insurance accruals, taking into account the compensation received from the Social Insurance Fund, exceed the costs of benefits. To be paid to the budget - 130,000 rubles. We enter this value when filling in with the sign “1”.
In July 2021, the Social Insurance Fund has not yet reimbursed the organization’s expenses, so in the calculation of 100,000 rubles. they don't take it. We indicate contributions payable in the amount of 5,000 rubles.
In August 2021, we will add the reimbursed 100,000 rubles. to the difference between lines 060 and 070, since it was in this month that they were listed.
In September we indicate only the difference between lines 060 and 070.
We hope that now filling out the RSV when receiving compensation from the Social Insurance Fund 2020 will be a simple task for you.
Let us remind you that the DAM based on the results of 9 months of 2021 must be submitted no later than October 30.
You can read more about filling out the RSV in this material.
Sample of filling out the calculation of insurance premiums for the 3rd quarter of 2020
In the calculation of insurance premiums (DAM), there is a title page and three main sections. In turn, they consist of subsections and applications. Among these components of the report, there are those that are mandatory to fill out; the rest should be included in the report only if the company or individual entrepreneur has indicators for them.
What sections to fill out in the RSV for the 3rd quarter of 2021
| Sheet (section) | Who fills it out |
| Title page | All |
| Sheet “Information about an individual who is not an individual entrepreneur” | Individuals who are not individual entrepreneurs and have not indicated their TIN |
| Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 | All organizations and entrepreneurs that paid income to individuals |
| Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
| Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and entrepreneurs who pay contributions at additional rates |
| Appendices 5–8 to section 1 | Organizations and entrepreneurs who apply reduced tariffs |
| Appendix 9 to section 1 | Organizations and entrepreneurs that pay income to foreign employees or stateless employees temporarily staying in Russia |
| Appendix 10 to section 1 | Organizations and entrepreneurs paying income to students who worked in student teams |
| Appendices 3 and 4 to section 1 | Organizations and entrepreneurs who paid insurance coverage for compulsory social insurance. That is, they issued sick leave benefits, child benefits, and so on. |
Sample of filling out the title page
On the title page, leave the block “To be completed by a tax authority employee” blank. Fill in the remaining fields if there are indicators for them.
Provide the TIN and KPP of the organization or its separate division, if it has been given the right to pay insurance premiums independently.
On the title page also include the code of the period for which you are reporting and the year. For the 3rd quarter of 2021 the code will be 33.
In the “Submitted to the tax authority (code)” field, indicate the code of the tax office to which you are submitting the calculation. In the “Location (accounting)” field, enter the code, which depends on where you submit your reports. Check the table below.
How to check the correctness of filling
Knowing how to reflect reimbursement of expenses in the DAM, do not be alarmed by discrepancies with accounting, but check yourself using control ratios.
Most accounting software automatically checks these ratios and prevents you from filling out rows with incorrect numbers. If you fill out the calculation yourself, then the control ratios are given in >Letter of the Federal Tax Service of Russia dated December 20, 2018 N BS-4-11/ [email protected]
You can also order a reconciliation of calculations with the budget from the tax service, this will help ensure that the form is filled out correctly: if the accounting data coincides with the results of the reconciliation, then everything is correct.
It is important that tax authorities and inspectors from the Social Insurance Fund receive information not from the final lines of the DAM, but from the budget payment cards, where all the data is transferred. And in these cards, as we have already indicated above, overpayments and arrears are reflected differently.
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RSV form in 2021
In our publication today, we will look at the rules and procedure for filling out a report to the Federal Tax Service and will dwell in more detail on personalized accounting (Section 3 of the DAM form). At the bottom of the page you can find the 2021 RSV PRF form and a sample for filling out this document.
Section 1 includes information on the calculation of pension, medical contributions, as well as contributions to insurance for temporary disability and maternity. Using the insurance premium accounting card, reflecting accrued and paid payments and rewards to individuals in the reporting period in 2020-2020, lines from 010 to 123 are sequentially filled in. In this case, line 030 is filled in with a cumulative total from the beginning of 2020, and lines 031; 032; 033 are filled with monthly data. The form for all types of contributions is filled out in the same way.
08 Feb 2021 juristsib 855
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