In 2021, all employers are faced with major changes to their current reporting practices.
If until this moment they reported on pension contributions to the Pension Fund, on contributions in case of temporary disability and injuries - to the Social Insurance Fund, and on accrued and paid taxes - to the Federal Tax Service, now all powers to administer contributions have been transferred to the Tax Inspectorate (except for contributions "for injuries"). In connection with this, Order No. ММВ-7-11/551 of the Federal Tax Service of 2016 approved a unified reporting form RSV-1. Dear readers! To solve your specific problem, call the hotline or visit the website. It's free.
8 (800) 350-31-84
According to the new rules, all employers, regardless of their form of ownership, rent it out: these can be either individual entrepreneurs with employees or legal entities.
Conditions for filling out reports
RSV-1 reporting is required to be submitted to the Tax Inspectorate by all legal entities and individuals who use hired labor in their work and are payers of insurance premiums. The form and reporting procedure for RSV-1 were approved by Order of the Federal Tax Service of 2021 No. ММВ-7-11/ [email protected]
Part of the benefits for temporary disability on sick leave is paid by the employer from his own funds, the other part is compensated by the Social Insurance Fund.
If the amount of accrued benefits turns out to be less than the amount of benefits paid, then the employer has the right to receive compensation to his current account. In this case, the receipt of such compensation must be reflected in the RSV-1 reporting form.
Thus, the conditions for filling out RSV-1 reporting are as follows: the employer has the status of a legal entity or individual entrepreneur, he employs employees under an employment contract, or he engages persons for certain operations under a civil contract, he is a payer of insurance premiums.
How to fill out the RSV form correctly
The RSV-1 calculation contains information that is the basis for the calculation and payment of insurance premiums from the 1st quarter of 2017. One of the sections of the report is devoted to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
It consists of a title page and three sections indicating contributions for pension, medical and social insurance of employees, as well as personalized information.
In the RSV-1 form, it is necessary to fill out only those sections in which the employer has something to transfer. For example, if an employer does not have contributions with additional tariffs, then he does not fill it out and submit it to the inspectorate.
After the employer submits a report on contributions to the Federal Tax Service, the inspectorate transmits it to the territorial division of the Social Insurance Fund (Appendix 2-4 to Section 1 with information on accrued contributions and benefits). Therefore, the employer should take into account that the figures calculated for contributions and those transferred to the Social Insurance Fund to receive compensation must be the same.
Report sick leave in 6-NDFL and insurance premium reports differently
Sick leave is one of the accruals that has different rules for the purposes of withholding personal income tax and calculating contributions. This means that sick leave must be displayed differently in reports on these payments. This issue does not lose its relevance due to the receipt of demands from the tax authorities regarding the completion of reports regarding sick leave. Evgenia Dubkova, leading expert of the Department of Small and Medium-sized Businesses of online accounting "My Business", talks about how to reflect sick leave in salary reports (using the example of their formation in the online service "My Business") and explains how to respond to tax requirements
What you need to know about vacation pay in order to fill out salary reports
- must
from sick leave . - The date of receipt of income in the form of sick leave for personal income tax purposes is the date of its payment.
- Sick leave is not subject
to contributions.
As you can see, the differences in the rules for personal income tax and contributions are obvious.
The full amount of sick leave falls into the personal income tax base at the time of payment. However, sick leave is not included in the contribution base, since it is a non-taxable payment. There are control relationships between the 6-NDFL report and the report on insurance premiums. They are not strict, that is, their implementation is not mandatory. However, if they are not fulfilled, the tax office may request clarification (in the form of a demand). And sick leave is just such a case.
So, using an example.
Example
Salary of employee Ivanov I.I. — 50,000 rubles per month. The employee was hired on July 1, 2021. The employee was on sick leave throughout August (from August 1 to August 31). Sick leave in the amount of 6,826.20 rubles was paid to the employee on August 31. Additionally the following were paid:
- salary for July - August 5;
- salary for September - October 5.
Salaries for August were not accrued and paid, since the employee was on sick leave for the entire month.
Using the example of generating reports in the “My Business” online service, we will show how the amount of sick leave will be displayed in the 6-NDFL report and the contribution report.
1. Let's start with the fact that all events (including reporting submission) are conveniently located in the tax calendar. In addition, three days before the event deadline, you will receive an SMS informing you that the deadline for submitting the report is approaching. Thus, we will protect you from fines for late submission of reports.
2. When you click on a calendar event, you are taken to the wizard for generating the corresponding report, which consists of several steps. At the first step, we usually suggest that you familiarize yourself with general information on submitting a report. On the second step, view the details; if necessary, select an adjustment report form (by default, the primary report is always generated).
Report on insurance contributions to the Federal Tax Service (Step 1. Familiarization)
Report on insurance premiums to the Federal Tax Service (Step 2. Data about the company - the step data goes into the title page of the report)
Next, let’s look at how the amount of sick leave is reflected in the report on insurance premiums (at step 3. Calculation of contributions to the Pension Fund and the Compulsory Medical Insurance Fund
). Sick leave in full amount (6,826.20) is reflected in:
- line 030 “Amount of payments and other remuneration calculated in favor of individuals”;
- in line 040 “Amount not subject to insurance premiums.”
Line 050 “Base for calculating insurance premiums” is calculated as the difference between line 030 and line 040. Thus, in August 2021, the premium base will be equal to 0. And the total premium base for the period January-September will be: 100,000 rubles (then there is a base consisting of salaries for July and September, since the employee was hired on July 1).
Report on insurance contributions to the Federal Tax Service (Step 3. Calculation of contributions to the Pension Fund and the Compulsory Medical Insurance Fund - step data falls into Subsection 1.1 and 1.2 of the report form)
Similarly, the amount of sick leave was displayed in other steps of the wizard:
- at step 4. Calculation of contributions to the Social Insurance Fund (Appendix 2 of the report);
- at step 5. Allocation to employees (Section 3 of the report).
Now let’s look at how sick leave was reflected in the 6-NDFL report for the same reporting period (9 months of 2021). The Report Wizard also consists of several steps. The 6-NDFL report is not a personalized report, that is, it does not highlight data for each employee. However, we understand the complexity of this report. Therefore, in the wizard, as reference information, we have created a special step that shows from which data for each employee this or that report line is generated. At this step, we clearly see: sick leave paid on August 31 was included in the 6-NDFL report for 9 months of 2021 as a taxable payment. Which is completely correct.
Report 6-NDFL. Reference Step 3: Income and Deductions
At step 4 “Dates and amounts of income and withheld personal income tax”
We display data for filling out section 2 of the 6-NDFL report:
And at step 5 “Generalized indicators”
— data for filling out section 1 of the 6-NDFL report. Here we see the amount of sick leave included in line 020, which is completely correct, since sick leave is subject to personal income tax.
At the last step of each wizard, we check the reports and give you the opportunity to immediately send them to the tax office (funds). In addition, you can download and view reports in a format convenient for you.
Based on the example presented above, reports for 9 months of 2021 were completed as follows:
- ;
- ;
- .
As you can see, the reports are filled out completely correctly, but the control ratios are not met, because the bases for contributions and personal income tax for the same reporting period do not coincide:
- in the report on insurance premiums, the base (line 050) is 100,000 rubles;
- in the 6-NDFL report, the tax base (line 020) is 106,826.20 rubles.
If you receive a request from the tax office about a discrepancy between the amounts in lines 050 and 020, you must respond to it within 5 business days ().
As you can see, the generation of reports in the “My Business” online service is completely automatic. We have taken into account all the necessary legal requirements. And if any questions arise (for example, when a request is received), you will be competently advised by the accounting consultation service within 24 hours. You can familiarize yourself with the capabilities of the service by getting free access right now via the link.
How to reflect sick leave in RSV-1
According to the procedure for filling out the reporting form RSV-1, the amounts of insurance premiums for insurance in connection with temporary disability and maternity are prescribed in Appendix 2 to Section 1.
Line 060 displays accrued contributions from the beginning of the year on an accrual basis , including for the reporting period (quarter) with a monthly breakdown. Line 070 records benefits that have been accrued since the beginning of the year on an accrual basis, including for the reporting period (quarter) with a monthly breakdown.
According to clause 11.14 of the Procedure, line 080 indicates the amount of compensation from the Social Insurance Fund in the column that corresponds to the month of receipt of the actual compensation. For example, if expenses are compensated by the fund in April, then this is displayed in the column for the first month of the 2nd quarter.
Line 090 of Appendix No. 2 indicates the amount calculated using the following formula : accrued contributions minus expenses for the payment of temporary disability benefits plus the amount of compensation received from the Social Insurance Fund for the reporting period.
According to the above calculations, either a negative or a positive value can be obtained. The employer should take into account that if the difference is negative, then he does not need to put a minus in front of the number.
The sign of the resulting difference is indicated using the numbers 1 or 2. If the value is set to “1”, this indicates that the contributions are more than the costs of insurance compensation for workers, “2” - the employer’s costs are more than the accrued contributions. Accordingly, if the value according to the formula for line 090 is negative, then the number “2” is entered.
If the amount is positive, this means that the employer must make an additional payment to the budget; if it is negative, then he will be reimbursed from the budget.
If the employer remains in debt, then he fills out one of the lines: 110, 111, 112, 113. When he has an overpayment, then fill out lines 120, 121, 122, 128. At the same time, these lines are not filled in: that is, the employer can or must budget, or overpay into it.
If there is a discrepancy between the data from the DAM report and the financial statements, accountants often have questions about whether the form has been filled out correctly. Typically, a discrepancy arises between the actual state of affairs and the figure indicated in column “090”.
For example, if the Fund has already reimbursed the employer for expenses, and when filling out the reporting form it turned out that the company owes the Social Insurance Fund a larger amount than in reality (after all, reimbursed expenses are added to accrued contributions), then there is no error in this. The employer will have to pay only accrued contributions to the budget , and not the amount from the final line 110 or 90 of the DAM report.
If the costs of temporary disability benefits were taken into account by the employer last year, and the employer received compensation in the current year, then the report is also filled out in the standard manner.
In the above formula, it does not matter for what period the employer received compensation; it is taken into account in the month of actual receipt. This position is confirmed by the explanatory letter of the Federal Tax Service No. BS-4-11 / [email protected] dated 2021. A similar conclusion can be drawn based on the analysis of Art. 34 of the Tax Code, which provides for the offset of expenses for temporary disability and maternity benefits against upcoming payments.
Most accounting programs today are configured to automatically check all ratios and prevent you from filling out lines incorrectly. But if the employer fills out the reports independently, then the control ratio is given in the Federal Tax Service Letter of 2021 No. GD-4-11 / [email protected]
Sample document: an example of filling out the RSV with sick leave can be found here.
Also, the employer can always find out whether taxes have been paid correctly by ordering a reconciliation of calculations from the Federal Tax Service. If the accounting data matches the reconciliation results, then there is nothing to worry about.
Features of calculation and tariffs of insurance premiums for sick leave payments
Insurance contributions for sick leave payments recognized as the employee’s income are calculated in the usual manner for the employer. Article 426 of the Tax Code of the Russian Federation establishes the following rates for 2021:
- for compulsory pension insurance - 22% within the established limit and 10% if it is exceeded;
- for compulsory social insurance - 2.9% within the established limit (for foreign citizens and stateless persons - 1.8%);
- for compulsory health insurance – 5,1%.
The maximum values for calculating contributions are approved annually by the government of the Russian Federation. According to Decree No. 1378 dated November 15, 2017, in 2021 they are:
- for social insurance – 815 thousand rubles;
- for pension insurance – 1,021 thousand rubles.
Individual organizations, in accordance with the procedure provided for in Article 427 of the Tax Code of the Russian Federation, may apply reduced tariffs. The insurance premium rates applied by a particular employer may depend on the organizational and legal form, type of main activity, taxation system, and whether the organization or entrepreneur has licenses, permits or special status.
Insurance premiums are charged only on the amount recognized as income. For example, during the period of incapacity, the employer had to pay the employee 10 thousand rubles, but as a result of an error, 15 thousand were actually paid. Additionally, on his own initiative, the employer transferred another 3 thousand rubles to him.
In this case, insurance premiums must be calculated in the following amount: (15,000 + 3,000) – 10,000 = 8,000 rubles.
And the amount of contributions payable will be:
- for compulsory pension insurance – 8,000 rubles. * 0.22 = 1,769 rubles;
- for compulsory social insurance – 8,000 rubles. * 0.029 = 232 rubles;
- for compulsory health insurance – 8,000 rubles. * 0.051 = 41 rub.
