Zero calculation for insurance premiums for the 2nd quarter of 2021: sample filling

What is ERSVR Calculation of insurance premiums zero 2018

At first glance, the abbreviation ERSVR (or ERSV) seems unfamiliar, but when deciphered, it becomes clear that such reporting has already been submitted before. We are talking about a unified calculation of insurance premiums for employees, as well as other citizens to whom the employer paid all kinds of remunerations. First of all, this is a salary, as well as amounts under copyright contracts and GPA, etc. A complete list of remunerations for which the company accrues SV (insurance premiums) is given in the stat. 420, excluded amounts - in stat. 422.

Accordingly, if an employer accrues payments to citizens in the company’s accounting, he is obliged to calculate the SV from the taxable amounts, and then transfer them to the budget of the Russian Federation. Since contributions reform has taken place in 2021, reporting has also changed. The old RSV was replaced with a new form. It doesn’t matter whether the calculation for insurance premiums is zero or completed, in 2021 the form is valid (KND 1151111) according to Order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.16.

Thus, the calculation of insurance premiums for 2021 zero is submitted in the absence of payments to citizens. Why is there such a duty? There is no exemption from reporting. And this was done, first of all, in the interests of taxpayers. By providing empty data, the employer thereby declares the fact of non-accrual of remuneration to staff and other individuals, and therefore confirms zero CB for the period. As a result, as the tax authorities explain (Letter No. BS-4-11/6174 dated 04/03/17), the company has no obligation to pay funds to the budget, since the zero report of the Calculation of Insurance Premiums 2021 confirms the absence of a taxable base and accruals for SV.

Note! If the company ignores the requirements of stat. 431 of the Tax Code, namely clause 7, and will not report on the ERSVR, she faces the imposition of sanctions according to the norms of clause 1 of the stat. 119 in a minimum amount of 1000 rubles.

The procedure for calculating insurance premiums 2018 (zero)

The tax report form adopted for companies and entrepreneurs for 2021 continues to be valid in 2021. This reporting form was approved by Order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.16.

The calculation of insurance premiums can be presented in the form of the following elements:

A title page designed to disclose information about a company or entrepreneur, such as:

TIN and checkpoint (for individual entrepreneurs only TIN);
Correction number, if the report submitted to the inspection contains values that correct the previous version of the reporting document;
Estimated period for document preparation (1st quarter, half year, 9 months, year);
Calendar year;
Tax authority code (from registration documents);
Name of the company or individual entrepreneur;
OKVED code;
Contact phone number;
Information about the person who provided the tax authorities with the reporting document. If we are talking about a representative, then you will need to indicate a document confirming the authority to sign and transmit reports.
Signature and date of compilation.

Section No. 1 reflects information about the obligations of contribution payers. In this case, the following information is subject to disclosure:

OKTMO code;
The amount of contributions accrued to the community pension insurance company, indicating the BCC, the total amount, as well as a breakdown by month of the quarter;
The amount of contributions accrued for compulsory medical insurance, indicating the BCC, the total amount, as well as a breakdown by month of the quarter;
Contributions accrued to compulsory pension insurance at additional tariffs;
Contributions accrued for additional social security for the quarter;
Contributions to OSS in connection with temporary disability and maternity for the quarter;
The amount of excess expenses over contributions for sick leave and maternity leave;
Signature and date.

Appendices to section No. 1, reflecting a detailed calculation of the amount of contributions for compulsory health insurance, compulsory medical insurance, temporary disability and maternity, indicating the number of employees, as well as amounts not subject to contributions.
Section No. 2, disclosing information about contributions if the payer is the heads of peasant farms;
Section No. 3 is intended to reflect personalized data about insured employees. This section contains detailed information about each employee, such as full name, INN and SNILS, citizenship, gender, date of birth, identity document.

It is necessary to provide a tax report based on the results of each quarter, that is, four times a year. Accordingly, the reporting periods are 1 quarter, half a year, 9 months and a year. The last day for submitting a single calculation to tax authorities is the 30th day of the month following the end of the period (quarter). If the specified day is a weekend or holiday, the report must be submitted on the next working day.

The report must be submitted to tax officials at the place of registration - for entrepreneurs, while companies submit the reporting form at their location.

How to fill out an insurance premium calculation

Submitting a zero calculation for insurance premiums

We found out whether it is necessary to submit a zero calculation of insurance premiums. Next, we will look at the time frame and how this document is provided. In accordance with the norms of stat. 431 zero calculation for insurance premiums is submitted to the Federal Tax Service within the generally established time frame, that is, before the 30th day of the period (reporting or settlement). The filing authority is the territorial division of the Federal Tax Service at the residence address of a citizen with individual entrepreneur status, at the address of the location of the enterprise for legal entities.

Is it possible to submit a zero calculation for insurance premiums “on paper” or is only electronic format acceptable? The answer is given in paragraph 10 of the statute. 431, where it is determined that if the number of persons receiving payments from an enterprise/individual entrepreneur is more than 25 people. an electronic format for submitting data with confirmation of accuracy via digital signature is required. If the specified figure is less than 25 people. or 25 people, the calculation of zero insurance premiums to the Federal Tax Service can be submitted on paper. The above is true for already operating companies, as well as only registered ones, including those that have undergone a business reorganization procedure.

Unified calculation of insurance premiums

If the company has only a director

Is it required to submit a zero calculation for insurance premiums in 2017 if the organization has only a general director, and the company does not conduct business and does not issue salaries? As we have already found out, according to the logic of officials, the Tax Code of the Russian Federation does not contain exceptions that would exempt an organization from the obligation to submit reports, even if it did not accrue any payments to anyone. Workers under an employment contract remain insured, despite the fact that they did not receive money. Following this, we can come to the conclusion that if only the director is on staff - the only founder, then the zero calculation for the 2nd quarter of 2021 must be submitted.

Is it necessary to submit a zero calculation for the general director - the only founder? Yes need. It is necessary to create a “zero” and enter information about the manager in section 3. After all, he can be regarded as an insured person. The logic, again, is strange, but this is the approach that suits the tax authorities.

How to fill out a zero calculation for insurance premiums

[email protected] The rules describe in detail how to draw up a title card will help you understand how to make a zero calculation for insurance premiums to the Federal Tax Service what ink to use; How to enter data in fields. And the mechanism for entering information into sections is given in as much detail as possible. In order for the zero reporting for calculation of insurance premiums to be filled out correctly, keep in mind that:

Drawing up the form is mandatory for all entities paying citizens within the framework of TD, GPA and on other grounds.
The document is submitted quarterly, since according to stat. 423 calculation intermediate periods are recognized as a quarter, half a year and 9 months, and the final period is a year (calendar).
If the taxpayer, when forming the ERSVR, independently identified inaccuracies that caused an underpayment of the SV, it is required to create and submit an amendment to the control authorities.
Due to the fact that the calculation of insurance premiums is zero, sample below, is submitted by companies with dashes, are there any updated reports on them? In some cases, adjustments may be necessary - for example, if there are errors in the personal data of individuals. In this case, section 3 of the zero calculation for insurance premiums, where personalized information is indicated, is subject to correction. But corrections are submitted only to those citizens for whom additions and/or clarifications are made.
When submitting an update, you should use the form approved during the settlement period.

Composition of zero calculation for insurance premiums 2021

The standard form of the updated DAM is very voluminous and includes many main sections with additional subsections and corresponding applications. But not all of them should be formed by SV taxpayers, but only those that are mandatory or for which there is data to be reflected in the document. How to make a zero calculation for insurance premiums taking into account the above? What sheets should be included in the report? Explanations from the Federal Tax Service are given in Letter No. BS-4-11 / [email protected] dated 04/12/17.

Mandatory sections of zero calculation for insurance premiums:

Title form - intended for entering registration data about the taxpayer, submission period, OKVED, etc.
Sec. 1 RSV – used to enter summary information on SV for OSS, Compulsory Medical Insurance, OPS, including additional pension rates and social security (if applicable).
Subsection 1.1 to Appendix 1 section. 1 – on this sheet the calculation of SV for OPS is performed.
Subsection 1.2 to Appendix 1 section. 1 – on this page the calculation of SV for compulsory health insurance is carried out.
Appendix 2 section. 1 – this application is used to display calculated data on SV on the OSS.
Sec. 3 – the last mandatory section of the zero must display personalized information for insured individuals.

All other requirements for the formation of the form are identical in comparison with other types of reporting - filled out in printed and capital characters, by hand or on computer software, without errors or typos. Numbering is carried out using the end-to-end method; the document is printed on one side, without stapling. The encoding of values is given additionally in Order No. ММВ-7-11/ [email protected]

Which sections to include in the zero calculation

Let’s assume that the accountant decided not to take risks and submit a zero calculation for the 2nd quarter of 2021 to the INFS. But what sections should it include? Letter No. BS-4-11/6940 of the Federal Tax Service of Russia dated April 12, 2017 states that the “empty” calculation should include:

title page;
Section 1 “Summary of the obligations of the payer of insurance premiums”;
subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance” and subsection 1.2 “Calculation of the amounts of insurance contributions for compulsory health insurance” of Appendix 1 to Section 1;
Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
Section 3 “Personalized information about insured persons.”

How to upload a zero calculation for insurance premiums

In addition to the task of correctly filling out data in ERSVR, accountants sometimes do not know how to send a zero calculation for insurance premiums. And here the problem can arise because of this. When uploading a document from regulated reports, the program will “swear” if all the required sheets are not generated. In this case, section 3 should be completed without subsection. 3.2, where data on payments is entered. Accordingly, only subsection will need to be filled out. 3.1, which directly provides personal information for individuals. If the company has one manager, data on him is entered in the general manner.

Why do tax authorities need zero calculation?

The letter of the Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07/17273 explains that by submitting calculations with zero indicators to the Federal Tax Service, a company or individual entrepreneur declares the absence of payments and rewards in a specific reporting period in favor of individuals who are subject to insurance premiums , and, accordingly, about the absence of amounts of insurance premiums payable for the same reporting period.

In addition, the submitted calculations with zero indicators allow tax inspectors to separate payers who do not make payments and other remunerations to individuals in a specific reporting period and do not carry out financial and economic activities from payers who violate the deadline for submitting calculations, and, therefore, do not hold them accountable.

In our opinion, the logic of the representatives of the Russian Ministry of Finance is very strange. After all, in essence, they call for accountability from those who may not even be payers of insurance premiums. The fact is that an organization or individual entrepreneur can be considered a “payer of insurance premiums” only if it makes payments and rewards in favor of individuals. This is stated in the regulatory legal acts:

paragraph 1 of article 419 of the Tax Code of the Russian Federation
Payers of insurance premiums are persons who make payments and other remuneration to individuals:
organizations;
individual entrepreneurs;
individuals who are not individual entrepreneurs

Clause 1.1 Procedure for filling out insurance premium calculations
“The calculation of insurance premiums (hereinafter referred to as the calculation) is filled out by payers of insurance premiums or their representatives (hereinafter referred to as payers), namely by persons making payments and other remuneration to individuals.”

However, in this article we will not argue with the position of the Ministry of Finance and the Federal Tax Service. We will rely on the official position and assume that a zero calculation for insurance premiums for the 2nd quarter of 2021 must be submitted. Moreover, if an individual entrepreneur does not have employees and he pays insurance premiums only “for himself,” then he is not required to submit quarterly zero calculations for insurance premiums to the tax office. Accordingly, entrepreneurs without employees need not worry about passing zeros.

Calculation of insurance premiums 2021 – zero for individual entrepreneurs

Do you need a zero calculation for insurance premiums for individual entrepreneurs? In a situation where a businessman does not have the status of an employer, that is, he conducts business without hired personnel, the obligation to submit the ERSV does not apply to him. This type of tax reporting is filed only by employer-insurers in the cases described above. If the entrepreneur did not sign the TD and/or GPD, call him the policyholder according to the norms of the chapters. 34 Tax Code is not allowed, which means he should not report on the IC.

Nevertheless, when concluding various agreements with citizens, the requirement to submit a report also applies to individual entrepreneurs. The procedure for filling out the form and submitting it coincides with the ERSV submission mechanism for legal entities.

In what cases is it necessary to submit a zero calculation of insurance premiums in 2021?

The obligation to provide the inspection with calculations of insurance premiums arises for those companies and entrepreneurs, that is, policyholders who pay money to individuals. However, it is not possible to obtain an exemption from submitting a tax report.

Thus, even if during some periods the company does not operate and, as a result, no payments are accrued in favor of the staff, the policyholder still has the obligation to submit a single calculation to the inspectorate. In this case, we can talk about a zero calculation for insurance premiums for 2018 (you can download the completed sample from the link provided below).

When drawing up a zero report, it is necessary to take into account the requirements presented by tax authorities:

It is necessary to enter information only on the required sheets;
The report must contain all significant information about the company or entrepreneur, that is, about the policyholder, namely the compilation period code, inspection code, OKTMO and KBK code);
In those cells for which there are no numerical values during the reporting period, you will need to enter a “0” or dashes.

zero calculation for insurance premiums 2021 can be found at the link:

(Sample) Calculation of insurance premiums is zero

In the event that the policyholder does not timely submit a tax report to the inspectorate, including a zero report, a fine of 1,000 rubles may be imposed on the company or businessman.

Transferring to the inspectors a zero calculation for insurance premiums will allow tax workers to be informed that at the moment the policyholder has no reason to transfer insurance premiums, since no payments were made in favor of individuals during the period, and also that all the requirements of the law were complied with by the company and information was submitted to the Federal Tax Service in a timely manner.

Sample of filling out a zero calculation for insurance premiums 2018

A typical example of filling out a zero calculation for insurance premiums for 1 quarter. 2021 will help you correctly formulate all the required pages of the document. As can be seen from the sample, each indicator is entered in a separate line; According to digital data, dashes are indicated. Period coding is 21 for the 1st quarter. The name of the payer is given in full, according to information from the constituent documentation of the company. If the document is submitted personally by the taxpayer, the accuracy is confirmed by the management of the company; if a representative - the responsible specialist of the representative (indicating the document on his powers).

An example of a zero calculation for insurance premiums 2021 - download for free here:

(Sample) Zero calculation for insurance premiums

What kind of liability can there be?

Some organizations prefer to remain “in the shadows” and not appear before the tax authorities at all. In particular, they do not submit zero calculations for insurance premiums. We do not exclude that such companies will not submit a zero calculation for insurance premiums for the 2nd quarter of 2017. Let us explain what risks they take on.

Blocking accounts

In the article “Zero RSV in 2021: to surrender or not,” we said that for failure to submit zero calculations for insurance premiums, current bank accounts may be blocked. The Federal Tax Service insisted on this. However, the Ministry of Finance did not agree on this.

Closer to the submission of reports for the 2nd quarter, tax authorities and financiers apparently came to an agreement on this issue. By letter of the Federal Tax Service dated May 10, 2017 No. AS-4-15/8659, a letter from the Ministry of Finance was sent to lower-level inspectorates stating that it is impossible to suspend transactions on accounts for late payment.

It is unlawful to suspend transactions on a bank account for late payment of insurance premiums.

Fines

Since 2021, insurance premiums are regulated by the Tax Code of the Russian Federation. Therefore, for failure to submit a zero calculation for the 2nd quarter of 2021, the Federal Tax Service may fine the organization under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. There are no charges in “nulevkas”, so the fine will be minimal - 1000 rubles. The calculation of the fine will not depend on the number of complete and partial months of failure to submit reports. However, in our opinion, it makes sense to send reports to controllers with zero indicators and protect the company from possible financial sanctions.