RSV 1 to 1C report. Accounting info

Until November 15, 2013, sales companies must be provided to the authorities PFR individual information on insurance contributions of the accrued and paid, as well as information about insurance experience For each employee who works in it (including employees working under GPC agreements).

Consider how to reflect the preparation of personalized information about employees, as well as the formation of regulated reporting to the Pension Fund of the Russian Federation.

An example of a sequence of action will be built on the basis of a new platform released by 1C, "1C: Enterprise 8.3" in the "Taxi" mode. This platform will soon be the main version supplied by 1C, so in all subsequent articles it will only be used for examples.

Filling initial information

To correctly fill out data on the insurance and cumulative part of the labor pension in the regulatory documents, it is necessary to make personal information on employees of the company and reflect the accrual of wages.

To take an employee to work, you need to add new document "Recruitment". This document is in the "Employees and Salary" section

Pressing the button<Создать> The form of the "Acceptance of Work" document will open, in which it is necessary to fill out the requisites required for filling.

In the "Employees" directory you need to add new card and fill out personal data that will be used when filling out the regulated reporting.

Accrual of salary employees

After the formation of basic data on employees, it is necessary to form documents on salary accrual. For this, the system "Calculation of wages" is designed in the system, which is in the "Employees and Salary" section

In the "Employees and Salary" section, you need to switch to the "Salary Accrual" documents and add a new document.

In the added document, you must specify the salary accrual period, dates and click the button<Заполнить>. Pressing this button will automatically fill all the table parts of the document - deduction, personal income tax, contributions.

The "Accrual" tab will reflect information about the accrual of the employee, all the deductions information can be obtained on the "Hold" tab.

The amount of customized NDFL must be checked on the NDFL tab

The "Contributions" tab reflects the data on the accrued contributions to the FSS funds and the FIU

When conducting a document, the program will form a wage charge group, deduction sums of NDFL, as well as deductions to the funds.

Personalized accounting data

After the documents on the accrual of salary and formation accounting wiring For deductions to the funds it is necessary to fill out documents on personalized accounting (SZV-6-4, ADV-6-2, RSV-1).

To do this, you need to click on the "Employees and Salary" section<Еще> and select the item " Quarterly reporting In the FFR.

In the form that opens, you must click on the button.<Создать комплект за 3 кв. 2013 г.>. If the packet of documents is created for the first time, this button will be active, if the packet of documents has already been created and transmitted earlier, it will only be possible to adjust it. To do this, use the button<Создать корректирующую форму РСВ-1>.

When you click on the button, the assistant shape will open, in which all employee data available in the system will automatically be filled. Documents will be created:

• SZV-6-4
• ADV-6-2.
• RSV-1.

If in the process of accrualing debt to tax authorities, payment was made, these data will automatically affect the lower part of the assistant shape.

If, when checking the data, errors are errors of pumminated reporting, the program erroneous data will highlight red and celebrate the special icon with the image of the question mark

After correction specified errors The program will automatically generate data unloading files for transmission to the tax authorities.

By button<Печать> Print forms of the entire package of reporting documents will be automatically formed.

Regards,

Collective of the company "Arknet"

The full version of the article can be downloaded in format or

Calculation of insurance premiums - a quarterly report, which since 2017 is obliged to represent all employers. Consider the procedure for filling in the calculation of insurance premiums in the program 1C.

General

The calculation of insurance premiums in essence replaces the previously represented RSV-1 and 4-FSS in part I part I, contains information on calculation of contributions:

• on mandatory pension insurance (including on additional tariffs);
• mandatory health insurance;
• mandatory social insurance In case of temporary disability and due to motherhood.

In addition, calculated on insurance premiums provides calculation of contributions to the additional social security of members of flight crews and workers of the coal industry, for which we previously reported in the form of RV-3, as well as the calculation of contributions for chapters and members of the peasant (farmer) farms (previously applied RSV-2).

Composition of calculation

Accounting for insurance premiums consists of

• Title leaf;
• Section 1 with applications;
• Section 2;
• Section 3.

Section 1 provides summary data on the accrued insurance contributions by types of insurance as a whole on the organization. Section 2 is designed to fill in insurance premiums of the heads of peasant (farms) and is submitted only by the results of the year. Section 3 - Personalized information is filled with each employee of the organization.

IN obligatory The following sections of the calculation are presented:

• Title page;
• Section 1;
  • Subsection 1.1 (on contributions to the OPS);
  • Subsection 1.2 (on contributions to OMS);
  • Appendix N 2 to section 1 (on contributions to the OSS);
• if there are employees, section 3 is also filled.

The following sections are represented in the presence of data To fill them:

• Subsections 1.3.1, 1.3.2 - if contributions on additional tariffs are paid;
• Subsection 1.4 - if contributions for additional social security are paid;
• Appendix N 3 - If there were costs of paying benefits;
• Appendix N 4 - If there were costs of benefits funded by the federal budget;
• Applications NN 5, 6, 7 - if the organization applies a reduced fare in insurance premiums, which requires justification;
• Appendix N 8 - PIP with a patent system is filled;
• Appendix N 9 - if the organization employs temporarily staying foreign citizens;
• Appendix N 10 - If the organization uses work of students in construction workers:

Example of filling in 1C

Filling the calculation of insurance premiums in 1C Consider on the next simple example:

To compile calculation of insurance premiums in 1C, the appropriate regulated report is used, it is included in the report category Tax reporting :

To calculate insurance premiums, automatic filling according to the information base is implemented, for this we use the button Fill :

Calculation check diagram

Accounting for insurance premiums is conveniently checked by the following scheme:

• first, check the information about earnings and contributions to the OPS per employee in Section 3;
• then calculations on the contributions as a whole on the organization - subsection 1.1. (calculation of the OPS), subsection 1.2 (calculation of OMS), Annex N 2 (calculation of the OSS);
• please note that the data of subsection 1.1 must be correlated with the data of section 3, i.e. Contributions to the OPS as a whole on the organization should develop from the amount of contributions to the OPS for each employee;
• lastly check Section 1, as it contains the final data on the accrued insurance contributions to the organization.

Filling the title leaf

The title page of calculating insurance premiums is filled in fully automatically based on the directory data Organizations :

If some information on the title page is not filled, then you should be made to the directory Organizations and update the calculation on the button more - Refresh (It is to upgrade it, and not overwrite).

Filling section 3.

Section 3 of the calculation is filled with payers on all insured persons over the past three months of the estimated (reporting) period, including in whose advantage of payments and other remuneration within the framework of labor relations and civil law agreements, the subject of which is the performance of work, Services, under the author's order contracts.

The employee information must be included in Section 3:

• even if in the reporting period it was not paid to him, but he is our employee for TD or GPA;
• even if he was fired in the last reporting period, but in the current reporting period there were accruals to which contributions were accrued.

For each insured person filled:

• Subsection 3.1 "Physical Person Data" - This information is filled on the basis of the directory data Staff ;

• Subsection 3.2.1 - information about the earnings of the employee and the accrued contributions to the OPS with sums not exceeding limit value Bases. Information is given in the context of the months of the reporting period and the Code of the Insured Categories.

For an employee who, the entire 1 quarter of 2017, was on vacation at his own account, subsection 3.2.1 is not filled, i.e. On it we pass only personal data.

The category of the insured person is determined by the type of the tariff of insurance premiums applied in the organization, as well as the presence of the status worker temporarily staying or temporarily residing foreign citizen. For employees of the organization LLC "Orange" uses code category NR.

In our example, subsection 3.2.1 will be filled as follows:

Filling an application N 1

Appendix N 1 to section 1 is filled in in the context of the codes of the payer's tariff. In our example, the payer's tariff code is 01, which corresponds to the main tariff and the main tax system:

Changing tariff codes can be viewed twice by clicking the left mouse button on the code, the form selection of the payer's tariff code with information on the tax system used and the insurance premium tariff:

Filling subsection 1.1

The subsection 1.1 provides calculation of the amounts of insurance premiums for compulsory pension insurance.

Data is given:

• with a growing result from the beginning of the settlement period;
• over the past 3 months of the reporting period;
• separately for each month of the reporting period.

In our example in subsection 1.1, the information is filled:

• on the number of insured persons;

In the first month, all employees will be included in the line with data on the total number of insured persons (Row 010), including the dismissed, which was paid a bonus and an employee on vacation in January 2017. In a string showing the number of persons with payments to which contributions (row 020) will already be absent, which is on vacation at its own expense.

In the next two months, information on the rows will not contain data on the disadvantaged employee, because Payments he did not produce more organization.

• about the amount of payments, the database for the accrual of contributions and the amount of calculated contributions to the OPS;

To verify information that fell into account of insurance premiums, you can use the report Analysis of contributions to the funds (In accounting 3.0, the report is located in the section Salary and Frames - Salary Reports, 1C: ZUP 3 - in the section Taxes and contributions - tax reports and contributions):

Filling subsection 1.2

The subsection 1.2 provides calculation of the amounts of insurance premiums for compulsory medical insurance.

This subsection presents information on the number of insured persons, the amount of payments, the database for calculating insurance premiums on OMS and the amount of calculated contributions themselves.

In our example on OMS, the number of insured persons, the amount of payments and the database for accrual will be fully coincided with the data on the OPS.

Filling an application n 2

Appendix N 2 provides calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood.

Appendix N 2 establishes a sign of payments:

• 1 - direct payments (pilot project);
• 2 - test system.

In the region in which LLC "Orange", the PCS pilot project does not work, so in the field Sign of payout Installed 2.

In our example, the number of insured persons, the amount of payments and the database for accrual will be fully coincided with the data on OPS and OMS.

Below in Appendix N 2 there is a table showing the amount of contributions to be paid:

Please note that each amount in this table has its own sign:

• 1 - in the case when contributions are payable to the budget;
• 2 - In the case when the costs (accrued benefits) exceeded contributions to the OSS.

In the organization of Orange LLC, the benefits were not paid to employees, so this feature is everywhere value 1.

Filling section 1.

Section 1 shows the summary data on the obligations of the payer of insurance premiums on the OPS, OMS and the OSS in the context of the CBC.

By default, Section 1 is filled from the information base. In the case of making manual edits to the Appendix 1, so that Section 1 is filled in manual changes, you must use the link Fill out Section 1 according to the applications .

This filling in the calculation of insurance premiums for our example is completed.

How to check the calculation

Use the button Check — Check unloading You can check the basic errors of the discharged data (for example, the presence of passport data, reflects employees).

Control ratios for calculating insurance premiums are sent by letter of the Federal Tax Service of the Russian Federation dated 13.03.2017 N BS-4-11 / [Email Protected] A total of more than 300 control ratios are provided.

What is checked by control ratios:

"Mathematics" - Compliance with indicators by sums. In particular, an important control relation must be performed: the amount of contributions to the OPS for each employee from section 3 should be equal to the amount of contributions to the OPS from subsection 1.1 as a whole on the organization. If this ratio does not fulfill, the calculation of the tax will not accept. When submitting subsequent reports, starting from the report for the first half of 2017, it is also necessary to verify that the indicators of the current report are docked with the report indicators filed in the last period.

Personal Information Insured persons: FULL NAME, SNILS. Record will go with the information contained in the database of the AIS tax. If information in the tax base does not occur with the calculation data, then the taxpayer will be denied the calculation. Therefore, it is necessary to carefully check the personal data of employees and, if necessary, provide explanations to the controller.

Record with 6-NDFL.The following control relations should be performed: the amount of the accrued income of the taxpayer, with the exception of the amounts of accrued income on dividends in 6-NDFL\u003e \u003d amounts of payments and other remuneration calculated in the benefit of individuals in the RSV:

Often this control relation may not be performed according to different objective reasons:

• different bases for NFFL and insurance premiums;
• different ways to determine the date of receipt of income for NFFL and insurance premiums;
• 6-NDFL gives up for each separate division, and the RSV report is surrendered only by separate units accrued wages To its employees.

However, in case of not doing this ratio, you must be prepared to provide written explanations in tax inspection.

We consider a very simple example, so for our example, this control ratio is performed:

Verification of the calculation of the taxpayer Yul

To check "mathematics" in the unloaded calculation on insurance premiums, you can use the free program Taxpayer Yul. (posted on the site www.nalog.ru). First you need to load the calculation of insurance premiums on the team Service - receiving reporting from magnetic carrier, then open the calculation and click on the button Control document.

Life does not stand still, as well as made changes in the laws of our country. So, since 2017, the calculation of insurance premiums is handed over in the form of KND 1151111. These changes are approved by the Order of the Federal tax Service RF № MMB-7-11 / [Email Protected] from October 10, 2016. Earlier, a report on the form of RSV-1 of the FIU dated January 16, 2014 was submitted to the control unit. Naturally, the report on the form of the CBD 1151111 appeared in the programs of 1C ZUP and Accounting.

Filling "Calculation of insurance premiums" in 1C

All produced actions will be performed in the program 1C 8.3 ZUP 3.1. For Program 1C 8.3 Accounting Principle the same.

To begin with, we will understand where 1C 8.3 calculation of insurance premiums. Go to the "Reporting, Help" menu, select "1C reporting". In accounting: "Reports" - "Regulated Reports".

You will appear in front of you with a list of previously created reports. Create a new one.

In the window that opens, go to the "All" tab.

The previous report on the calculation of insurance premiums was in the group "Reporting to Funds" and was called "RSV-1 of the FIU". If you choose it now, then the program will simply do not give you it to form it for the period starting from 2017. The reason here will be indicated - the report has lost strength.

A new reporting form is located in the Tax Reporting Group. We recommend adding it to your Favorites by clicking on the Star Sign by Double Click Left Mouse Button. Not the current report "RSV-1 PFR" from the Favorites It is advisable to remove to avoid confusion.

After the choice of "Calculation of Insurance Contributions", a window will appear, where you need to specify the organization and the period. Also here is located reference Information in terms of delivery, responsible and changes in legislation.

Yellow and light green report fields are available for editing. However, in case of inaccuracies and errors, it is recommended to edit the non-report itself, but the data in the program on the basis of which it was formed.

Description of the report sections

• The title leaf is required to fill in all those responsible for the delivery of this report.
• Section 1 reflects the total data on insurance premiums that must be paid to the budget. Detailed data on the assignment of these contributions are located in the relevant applications of this section.
• Section 2 in our example is not displayed, as it is formed by peasant (farmer) farms. It will become affordable in the case when Title page The code is specified at the location of the accounting "124".
• Section 3 contains detailed information about individuals With their passport data, INN, SNILS, and other things.

How to form the reporting of the FIU in the program 1C 8.3 Accounting?

Consider how computer program 1C Accounting 8.3 helps the accountant to make quarterly reports in the FIU.

If 1c is in a timely manner and correctly introduced required documentsThe formation of "pension" reporting does not represent difficulties, as it is performed automatically. So that all the data fall into the necessary places in the reports, the following operations should be listed in 1C.

1. 1. Primarily, monthly accrual contributions to OPS and OMS. It is made by the program simultaneously with the accrual of salary to employees 1C document "Accrual of the salary". The fees rate is pre-installed in the salary accounting settings (see "References and Settings" in the "Salary and Frames" section).
   2. Payment of contributions should also fall into the report in the FIU. It should be reflected in 1C banking extract "Write-off from the current account" with a type of operation "Payment of Tax" (tax " Insurance contributions In the FFR "or" in FFOMS ", the type of" contributions ").

Formation of reporting RSV-1

When documents on the accrual and payment of contributions are successfully listed in the program, you can begin the formation of reporting in Pension Fund. In 1C for this purpose is the workplace:

Salary and personnel / insurance premiums / Quarterly reporting in the FIU

To create a new account pack of reporting, it is enough to install current period And click "Create a set" (the period on this button will be automatically listed).

If the program 1C 8.3 has previously created and saved kits for other periods, they are displayed in the list. Moreover, the creation of a new set of forms is possible only if earlier kits have the "Sent" or "will not be transmitted". To change the status, the "Install the Status" link serves.

By pressing the "Create Set" button, the program creates and automatically fills the form of the RSV-1. In the window that opens, displayed general On the taxable base and accrued contributions for the required period. Form status - "In work".

Section 1 falls amounts of contributions to the FFR and FFOMs, which during the period were accrued and paid, as well as debt (if there is such).

Section 2 reflects the calculation of contributions based on the taxable base and the tariff applied. If during the period in the program, the "Hospital list" documents were introduced, for which the benefits were charged, the amount of benefits will automatically be automatically reflected in Section 2 in lines 201 and 211 "amounts not subject to tax contributions."

As in 1C 8.3 Change data in the reporting of RSV-1

If we return to the form of work with RSV-1 and highlight here the "pack of sections 6 of the RSV-1" here, we will see that the list of employees with the amount of earnings and accrued contributions appeared at the bottom. These are the data that fall into "individual information" (Section 6).

Double-clicking on a row with an employee opens the form editing of 6 RSV-1 for this employee. If necessary, all information here can be edited manually: change amounts, add new lines.

On the section "Section 6.8 (experience)" of the same form reflects information about the employee's experience. If it was introduced sick leave, then the period of the disease is automatically displayed here with the Code of the VRN. This section is also available for manual editing. For example, if an employee by agreement with the manual was given a vacation "without detention", you should add a string here and specify the required recovery period by selecting the desired code in the "Calculated Stage" section.

If necessary, such data as periods of work in special conditions or in a preferential position are filled. In the case of work in the conditions of "harm", section 6.7 is filled.

Another feature that allows you to edit staff experience - Link "Startup" in the form of working with RSV-1:

By clicking this link opens the form of editing the experience as a list of employees. This form contains including graphs for information about the appointment of early pension. Changes made in the experience should be saved using the corresponding button.

How to unload RSV-1 and other reports to the Pension Fund

The Ready of the RSV-1 report can be printed on paper or unload it out of 1C as a file in the FIR format. It is possible to verify the correctness of the report to fill out both using the ones built in 1C and third-party programs.

The workplace "Quarter reporting in the FIU" allows you to also create a corrective form of the RSV-1 and download the sets of forms into the program from reporting files.

Starting from version 3.0.43 and above, the program "1C: Accounting 8.3" generates a monthly report of the SZV-M (it is available in the "Directories and Settings" subsection of the Salary and Frames Program section).

Based on: Programmist1s.ru

Calculation of insurance premiums for 2017 is provided in the form approved by the Order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] The calculation must be submitted to the tax authorities no later than January 30, 2018.

Calculation of insurance premiums for 2017 is provided in the form approved by the Order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected]:

• persons who produce payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
• head of the peasant (farmer) farms.

In accordance with paragraph 7 of Art. 431 NK RF persons who produce payments and other remuneration to individuals represent the calculation of insurance premiums no later than the 30th day of the month following the calculated (reporting) period in tax authority:

• at the location of the organization;
• at the place of finding separate units of organizations that accrue payments and other remuneration in favor of individuals. If a separate division is located outside the Russian Federation, the settlement of such a unit is submitted to the tax authority at the place of its location;
• at the place of residence of an individual, which produces payments and other remuneration to individuals (including IP).

The largest taxpayers who have separate divisions (which are charged payments and other remuneration in favor of individuals), are calculated in several tax inspections (a letter of the FTS dated January 10, 2017 No. BS-4-11 / [Email Protected]):

• at the place of its location;
• at the location of the separated divisions.

Calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The term of representation of the calculation is one for all payers of insurance premiums and does not depend on the reporting form - on paper carrier or in electronic form.

Note! In the absence of a payer of insurance premiums in favor of individuals during the calculated (reporting) period, the payer is obliged to submit a calculation of zero indicators within the prescribed period in the tax authority (emails of the FTS dated March 24, 2017 No. 03-15-07 / 17273, from 12.04 .2017 No. BS-4-11 / [Email Protected]).

For a late submission to the tax inspectorate for insurance premiums for the payer of insurance premiums, a penalty may be imposed in the amount of from 5 to 30 percent of the amount of contributions that was not paid on the basis of the calculation. Wherein minimum amount The fine is 1,000 rubles (Art. 119 of the Tax Code of the Russian Federation). In a letter dated 05.05.2017 No. PA-4-11 / 8611, the Federal Tax Service of Russia explained, in what amount to pay the penalty in each of the funds (FFR, FFOM, FSS).

Compilation of calculation of insurance premiums

The calculation of insurance premiums includes:

• Title page;
• Sheet "Information about the physical face that is not individual entrepreneur";
• Section 1 "Consolidated data on the obligations of the payer of insurance premiums";
  • Appendix No. 1. to section 1 "Calculation of amounts of insurance premiums for compulsory pension and medical insurance" To section 1;
  • Appendix No. 2. to section 1 "Calculation of amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to maternity" to section 1;
  • Appendix No. 3. To section 1 "Costs for compulsory social insurance in case of temporary disability and due to motherhood and expenses carried out in accordance with the legislation Russian Federation"To section 1;
  • Appendix No. 4. To section 1 "Payments made at the expense of funds funded from federal budget"To section 1;
  • Appendix No. 5. To section 1 "Calculation of compliance with the conditions of application reduced Tariff Insurance contributions by payers specified in subparagraph 3 of paragraph 1 of Article 427 Tax Code Russian Federation "To section 1;
  • Appendix No. 6. To section 1 "Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 7. To section 1 "Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 8. to section 1 "The information necessary for the application of the reduced tariff of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 9. To section 1 "The information necessary to apply the insurance premiums tariff established by paragraph second subparagraph 2 of paragraph 2 of Article 425 (paragraph of the second sub-clause 2 of Article 426) of the Tax Code of the Russian Federation" to section 1;
  • Appendix No. 10. To section 1 "The information necessary for the application of the provision of sub-clause 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations carrying out payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education For full-time education for activities carried out in the student detachment (included in the federal or regional register of youth and children's associations using state support) under labor contracts or by civil legal agreements, the subject of which are the performance of work and (or) provision of services "to section 1;
• Section 2. "Consolidated data on the obligations of payers of insurance premiums of the heads of peasant (farmer) farms";
  • Appendix No. 1. to section 2 "Calculation of the amounts of insurance premiums payable for chapters and members of the peasant (farmer) economy" to section 2;
• Section 3. "Personalized information about the insured persons."

Sections 1. and 3 filled with payers of insurance premiums that produce payments to individuals and seem Quarterly.

Section 2.filled in payers of insurance premiums - heads of KFH, annually.

Drawing up the calculation of insurance premiums in the program "1C: Salary and Personnel Management 8" (Red.3)

The program for drawing up the calculation of insurance premiums is intended regulated report Calculation of insurance premiums (section Reporting, certificates - 1C reporting) (Fig. 1).

To compile a report, it is necessary in the workplace 1C reporting Enter the command to create a new copy of the button Create and choose in the list of available reports Types of reports Report with title Calculation of insurance premiums by button Choose.

In the start form, specify the organization (if the program is recorded in several organizations), for which the report is drawn up and the period for which it is drawn up.

As a result, the form of a new report instance is displayed. Calculation of insurance premiums (Fig. 2). To automatically fill out the report on the information base, use the button Fill.

Note! When identifying accounting data, with automatic filling of the report, two or more reference items Individuals With the same filled SNILS issued a message, and the report remains empty.

Compilation of calculation of insurance premiums in other programs:

• in the 1C program: salary and personnel management 8 (ed. 2.5)
• in the program 1C: Salary and footage of a budgetary institution 8 (ed. 1.0)
• in the program 1C: Salary and personnel of the state institution 8 (ed. 3)

Representation of the calculation of insurance premiums in the tax authority

Payers who have the average number of individuals in favor of which payments and other remuneration are made, for the preceding settlement (reporting) period exceed 25 people, as well as newly created (including in reorganization) of the organization in which the number of these individuals exceeds this limit, represent the calculation of insurance premiums in the tax authority in electronic form using reinforced qualified electronic signature According to telecommunication channels of communication (paragraph 10 of Art. 431 of the Tax Code of the Russian Federation).

Payers and newly created organizations (including for reorganization), in which the average number of individuals, in whose benefits and other remuneration are produced, for the preceding settlement (reporting) period of 25 people and less, has the right to represent the calculation, as electronically and paper carrier.

Regardless of the activities carried out, the payers of insurance premiums are necessarily as part of the calculation:

• Title page;
• Section 1 "Consolidated data on the obligations of the payer of insurance premiums";
• subsection 1.1 "Calculation of amounts of contributions for mandatory pension insurance", Subsection 1.2 "Calculation of amounts of contributions for compulsory medical insurance" Annex 1 to section 1;
• appendix 2 to section 1 "Calculation of amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood";
• Section 3 "Personalized information about insured persons."

The remaining applications, subsections are subsequently submitted if there are data in them (subsections 1.3.1, 1.3.2, 1.4 of Appendix No. 1 to section 1, Appendix 3 - 10 to section 1).

Representation of the calculation of insurance premiums in the tax authority in the program "1C: Salary and Personnel Management 8" (Red.3)

Setting the composition of the calculation

If individual calculation sections are not filled in accordance with the procedure and are not submitted, then for them you can set the mode in which they will not be displayed in the form of the report and display.

To do this, click on the button. Setting (button More - Setup), located in the upper command panel of the report form, and on the tab Properties of sections Remove flags Show and Print For these sections (Fig. 3).

Calculation check

Before transferring the calculation, it is recommended to check it for errors. To do this, use the button Check - Check the control relations. After pressing the button, the result of testing the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous or all the control ratios of the indicators (removing the check box Display only erroneous relationships) (Fig. 4).

Pressing the required ratio of indicators in the column Verified ratio or Deciphering values, the decryption is displayed, in which it is shown: from where these numbers took, as they have developed, etc. And when you click in the decoding itself, the program automatically shows on this indicator in the form of the report itself. For the report form Calculation of insurance premiums Implemented verification of control ratios of indicators introduced by letters of the Federal Tax Service of Russia from 30.06.2017 No. BS-4-11 / [Email Protected], dated December 13, 2017 No. GD-4-11 / [Email Protected] and letter FSS of the Russian Federation of 06/15/2017 No. 02-09-11 / 04-03-13313.

Print calculation

Organizations representing the calculation without the use of telecommunication communication channels (or using electronic exchange third-party programs), you should prepare files for transfer to the tax authority in electronic form. Organizations representing calculation of paper should prepare a printed form of calculation (Fig. 5).

To form a printed form of calculation with a two-dimensional barcode PDF417, click on the button Printlocated at the top of the report form. For printing computer-readable forms of regulated reports with a two-dimensional barcode PDF417, it is necessary that a single print module of computer-readable forms and templates of computer-readable blanks are installed on the computer. Installation kit The print module is included in the configuration. As soon as the need to use the print module, it automatically starts to install. Templates of computer-readable forms of regulated reports are included in the configuration and are installed with it, so there is no need to install templates separately.

The form of calculation of insurance premiums can be printed without a barcode if in the report setting (button Yet – Setting - Bookmark General) Install the checkbox Allow stamp without barcode PDF417. After installing this setting by the button Print will be available for printing Shape with a barcode PDF417 (recommended) (Fig. 5) or Shape without barcode PDF417.

When a second option is selected, the program displays the report form to the screen for previewing and additional editing formed to print sheets (if necessary) (Fig. 6). Next to print calculation Press the button Print. In addition, from this form of the report (preview), you can save the edited calculation as files to the specified directory in the PDF document format (PDF), Microsoft Excel. (XLS) or in tabular document format (MXL) (pressing the button Save).

Unloading calculation in electronic form

If the calculation must be unloaded into an external file, then in the form of a regulated report Calculation of insurance premiums The unloading function in electronic format is supported in the format approved by the Federal Tax Service of Russia. It is recommended to first check the unloading on the correct registration of the report on the button Check – Check unloading . After clicking on this button, the formation will be performed. electronic representation Report. If you detect errors that impede the execution of unloading, the unloading will be discontinued.

In this case, the detected errors should be corrected and repeat the unloading. To go to errors, it is convenient to use the error navigation window that is automatically called on the screen. To unload the calculation for subsequent transmission through an authorized operator, you must click on the button Unload - Electronic representation And to specify the directory in the window that appears where the calculation file should be saved. The file name program assigns automatically. Pressing the button Unload - data on individuals section 3The file will be unloaded with data on individuals section 3. File can be used in " Personal Cabinet"Organizations on the FTS website for checking F.O.o and SNILS (Fig. 7).

Sending calculation to the tax authority

In programs 1C.containing the regulated reporting subsystem, a mechanism is implemented that allows directly from the program (without intermediate unloading to the electronic representation and use of third-party programs) to send the calculation of insurance premiums to the tax authority electronically from the EDS (if the service "1C reporting) is connected. Before sending, it is recommended to perform format-logical calculation control. To do this, click on the button. Check