log houses / 29.10.2020

The offset of the excess of expenses for the payment of benefits over the amount of contributions does not require documentary confirmation of the expenses of the insured. We fill in correctly the calculations for insurance premiums The amount of excess expenses for the payment of insurance coverage

The offset of the excess of expenses for the payment of benefits over the amount of contributions does not require documentary confirmation of the expenses of the insured. We fill in correctly the calculations for insurance premiums The amount of excess expenses for the payment of insurance coverage

Tax Code of the Russian Federation insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood can be reduced by the amount of expenses incurred by payers for the payment of insurance coverage for the specified type of social insurance in accordance with the legislation of the Russian Federation.

Reflection in the Calculation of insurance premiums

The calculation of the amount of insurance premiums payable, taking into account the expenses incurred, will be reflected in the Calculation of insurance premiums in Annex 2 to Section 1, and the amount of expenses - in Annexes 3 and 4 (we will tell you more about filling out the Calculation in the near future). The correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance will continue to be checked by the territorial bodies of the FSS (Federal law). To do this, within five days from the date of receipt of the Calculation from the payer of contributions, the tax authorities will transfer his data to the FSS (clause 16 of article TC RF).

The order of credit / non-credit

According to the calculation data, the territorial bodies of the FSS will make a decision to allocate (refuse to allocate) funds for the implementation (reimbursement) of the insured's expenses for the payment of insurance coverage or not to offset the costs of its payment (clause 8 of article TC RF). Within three days from the date of adoption of the relevant decisions, their copies will be transferred to the tax inspections. Based on such confirmations, the amount of excess expenses over the calculated contributions for the specified settlement (reporting) period will be credited by the tax authorities against future payments or reimbursed by the territorial bodies of the FSS (clause 9 of article TC RF).

If the declared expenses are not accepted by the FSS for offset, then within 10 days from the date of receipt of a copy of the decision from the fund, the tax authority will send the payer a demand for payment of insurance premiums (clause 2.1, article of the Tax Code of the Russian Federation). In this case, the payer of insurance premiums will need to submit to the tax authority a clarifying Calculation of insurance premiums and pay the amount specified in the request.

Simply and quickly generate payment orders in the online reporting system Kontur.Extern for claims for the payment of taxes, fees and contributions:

  1. After receiving the request, notify the Federal Tax Service of this by clicking on the button “Send a receipt of admission to the Federal Tax Service”.
  2. Follow the link "Create a payment" and enter the name of your bank and current account, the system will substitute the rest of the data from the request itself.
  3. Choose what type of debt to make a payment for, and, if necessary, change the payment amount.
  4. Create a payment order in Word format and print or download a special text file to upload it to the Internet bank later.

Validity of the offset system of insurance premiums

When the law was passed on the transfer of the administration of insurance premiums to the Federal Tax Service, the described credit system was planned to be maintained until 2018. However, then its validity was extended until December 31, 2020 inclusive for the constituent entities of the Russian Federation not participating in the Direct Payments pilot project (clauses 2, 8, 9 and 16 of Articles of the Tax Code of the Russian Federation; clause 3 of Article 5 federal law in red . federal law).

The pilot project "Direct payments" has been extended until 12/31/2019. At the moment, it already has, and the list of its participants will expand (Decree of the Government of the Russian Federation ). FROM 01.07.2017 it will include the republics of Adygea, Altai, Buryatia, Kalmykia; Altai and Primorsky Territories, Amur, Vologda, Magadan, Omsk, Orel, Tomsk Regions and the Jewish Autonomous Region.

Previously, it was planned that the following regions would participate in the project:

  • from 07/01/2018 - Republic of Sakha (Yakutia), Trans-Baikal Territory, Vladimir, Volgograd, Voronezh, Ivanovo, Kemerovo, Kirov, Kostroma, Kursk, Ryazan, Smolensk, Tver regions;
  • from 01.07.2019 — the republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia - Alania, Khakassia; Kabardino-Balkarian, Udmurt, Chechen, Chuvash Republics; Arkhangelsk, Tula, Yaroslavl regions.

However, the Decree of the Government of the Russian Federation invalidated the paragraphs that spoke about their participation in the Direct Payments project. Whether they will later participate in it is still unknown.

The Ministry of Finance of Russia explained that the payer of insurance premiums, when calculating contributions to OSS in case of temporary disability and in connection with motherhood, independently reduces the amount of insurance premiums for this type of insurance by the amount of expenses incurred by him for the payment of insurance coverage without submitting any documents to the tax authority for the implementation of the offset made by him ().

As a reminder, payers of insurance premiums during the billing period, which is recognized as a calendar year, at the end of each calendar month, calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period until the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts insurance premiums calculated from the beginning of the billing period to the previous calendar month inclusive ( , ).

At the same time, the amount of insurance premiums for OSS in case of temporary disability and in connection with motherhood is reduced by payers of insurance premiums by the amount of their expenses for the payment of insurance coverage in accordance with the legislation of the Russian Federation ().

At the same time, for a payer of insurance premiums making payments and other remuneration to individuals, there is an obligation to submit, no later than the 30th day of the month following the billing (reporting) period, to the tax authority at the place of registration the calculation of insurance premiums ().

In turn, verification of the correctness of the declared expenses for the payment of insurance coverage is carried out by the territorial bodies of the FSS of Russia in accordance with the Federal Law of December 29, 2006 No. 255-FZ "" on the basis of calculations for insurance premiums on calculated insurance premiums for OSS in case of temporary disability and in connection with motherhood and on the amounts of the payers' expenses for the payment of insurance coverage. The FSS of Russia receives these calculations from the Federal Tax Service of Russia ( , ).

The financiers also clarified that the provision is applied directly by the tax authority in order to control the correctness of the calculation of insurance premiums for OSS in case of temporary disability and in connection with motherhood after the payer of insurance premiums submits a calculation based on the results of the settlement (reporting) period.

Recall that this provision states that the amount of the excess of expenses for the payment of insurance coverage over the total amount of calculated insurance premiums for OSS in case of temporary disability and in connection with motherhood following the results of the settlement (reporting) period is subject to offset by the tax authority against future payments for this type of insurance on the basis of confirmation received from the territorial body of the FSS of Russia of the expenses declared by the payer for the payment of insurance coverage for the corresponding settlement (reporting) period ().

Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ [email protected] On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation for insurance premiums in electronic form(Registered in the Ministry of Justice of Russia on October 26, 2016 N 44141)

The document is valid

  • Main menu
    • Appendix N 1. Calculation of insurance premiums (Form according to KND 1151111)
      • Information about an individual who is not an individual entrepreneur
      • Section 1. Summary data on the obligations of the payer of insurance premiums
        • The amount of insurance premiums for compulsory pension insurance payable for the settlement (reporting) period
        • The amount of insurance premiums for compulsory health insurance payable for the settlement (reporting) period
        • The amount of insurance premiums for mandatory pension insurance at an additional rate payable for the settlement (reporting) period
        • The amount of insurance premiums for additional social security payable for the settlement (reporting) period
        • The amount of insurance premiums for compulsory social insurance in case of temporary disability and connection with motherhood, payable for the settlement (reporting) period
        • The amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period
        • Annex 1 Calculation of the amounts of insurance premiums for compulsory pension and medical insurance to section 1
          • Subsection 1.1 Calculation of contributions for compulsory pension insurance
          • Subsection 1.2 Calculation of the amounts of contributions for compulsory health insurance
          • Subsection 1.3 Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation
            • Subsection 1.3.1 Calculation of the amounts of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation
            • Subsection 1.3.2 Calculation of the amount of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation
        • Annex 2 Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1
        • Appendix 3 Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation to section 1
        • Annex 4 Payments made from funds financed from the federal budget to section 1
          • Payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by the disaster at the Chernobyl nuclear power plant
          • Payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens injured as a result of an accident at the Mayak production association
          • Payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site
          • Payments financed from the federal budget in amounts in excess of those established by law Russian Federation on compulsory social insurance for persons from special risk units, as well as persons who received or suffered radiation sickness or became disabled due to radiation accidents, except for the Chernobyl nuclear power plant
          • Additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Part 4 of Article 3 of the Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood"
        • Annex 5 Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation to section 1
        • Annex 6 Calculation of compliance with the conditions for the application of a reduced rate 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
        • Annex 7 Calculation of compliance with the conditions for the application of a reduced rate 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 8 Information required for the application of a reduced rate 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 9 Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation to Section 1
        • Annex 10 Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 tax code Russian Federation by organizations that make payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education for full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services to section 1
      • Section 2. Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households
        • Amounts of insurance premiums for compulsory pension insurance payable for the billing period
        • Amounts of insurance premiums for compulsory health insurance payable for the billing period
        • Appendix 1 Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) economy to section 2
      • Section 3. Personalized information about insured persons
          • 3.2.1. Information on the amount of payments and other remuneration accrued in favor of an individual
          • 3.2.2. Information on the amount of payments and other remuneration accrued in favor of an individual, for which insurance premiums are calculated at an additional rate
    • Appendix N 2. The procedure for filling out the calculation of insurance premiums
      • IV. The procedure for filling out the sheet "Information about an individual who is not an individual entrepreneur" calculation
      • V. The procedure for filling out section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation
      • VI. The procedure for filling out Appendix N 1 "Calculation of the amounts of insurance premiums for compulsory pension and medical insurance" to section 1 of the calculation
      • VII. The procedure for filling out subsection 1.1 "Calculation of the amount of insurance premiums for compulsory pension insurance"
      • VIII. The procedure for filling out subsection 1.2 "Calculation of the amount of insurance premiums for compulsory health insurance"
      • IX. The procedure for filling out subsection 1.3 "Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation"
      • XI. The procedure for filling out Appendix N 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation
      • XII. The procedure for filling out Appendix N 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation" to section 1 of the calculation
      • XIII. The procedure for filling out Appendix N 4 "Payments made from funds financed from the federal budget" to section 1 of the calculation
      • XIV. The procedure for filling out Appendix N 5 "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1 of the calculation
      • XV. The procedure for filling out Appendix N 6 "Calculation of compliance with the conditions for the application of a reduced rate 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 of the calculation
      • XVI. The procedure for filling out Appendix N 7 "Calculation of the compliance of the conditions for the right to apply a reduced rate 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 of the calculation
      • XVII. The procedure for filling out Appendix N 8 "Information required for the application of a reduced rate 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 of the calculation
      • XVIII. The procedure for filling out Appendix N 9 "Information required for the application of the rate of insurance premiums established by paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation" to section 1 of the calculation
      • XIX. The procedure for filling out Appendix N 10 "Information required for the application of the provisions of subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in student team (included in the federal or regional register of youth and children's associations that enjoy state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "to section 1 of the calculation
      • XX. The procedure for filling out section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households" of the calculation
      • XXI. The procedure for filling out Appendix N 1 "Calculation of the amount of insurance premiums payable for the head and members of the peasant (farm) economy" to section 2 of the calculation
      • XXII. The procedure for filling out section 3 "Personalized information about insured persons" of the calculation
      • Appendix N 1. Codes that determine the method of submitting the calculation of insurance premiums to the tax authority
      • Appendix N 2. Codes of forms of reorganization (liquidation) of the organization
      • Appendix N 3. Codes defining the settlement (reporting) period
      • Appendix N 4. Codes of the place of submission of the calculation to the tax authority
      • Annex N 6. Codes of types of identity documents
      • Appendix N 7. Codes of subjects of the Russian Federation and other territories
    • Appendix N 3. Format for submitting the calculation of insurance premiums in electronic form
      • II. Description of the exchange file
        • Information about the payer of insurance premiums (SvNP) (Table 4.3)
        • Payer of insurance premiums - organization (NPLE) (Table 4.4)
        • Information about the reorganized (liquidated) organization (SvReorgYuL) (Table 4.5)
        • The payer of insurance premiums is an individual entrepreneur, the head of a peasant (farm) economy (NPIP) (Table 4.6)
        • The payer of insurance premiums is an individual who is not an individual entrepreneur (NPFL) (Table 4.7)
        • Information about an individual who is not an individual entrepreneur (SvNPFL) (Table 4.8)
        • Information about the identity document (UdLichnFL) (Table 4.9)
        • Information about the person who signed the document (Signatory) (Table 4.10)
        • Information about the representative of the payer of insurance premiums (SvPred) (Table 4.11)
        • Summary data on the obligations of the payer of insurance premiums (ObiazPlatSV) (Table 4.13)
        • The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable for the settlement (reporting) period / The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with with motherhood for the settlement (reporting) period (UplPrevOSS) (Table 4.14)
        • The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable for the billing (reporting) period (UplPerOSS) (Table 4.15)
        • The amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the billing (reporting) period (ExtExpoSS) (Table 4.16)
        • Calculation of the amounts of insurance premiums for compulsory pension and medical insurance (Calculation SV_OPS_OMS) (Table 4.17)
        • Calculation of the amounts of contributions for compulsory pension insurance (Calc.SV_OPS) (Table 4.18)
        • Calculation of the amounts of contributions for compulsory health insurance (Calc.SV_OMS) (Table 4.19)
        • Calculation of the amounts of insurance premiums for mandatory pension insurance at an additional rate, for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation (Calculation SV_OPS428) (Table 4.20)
        • Calculation of the amount of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation (Calculation SV_428.1-2) (Table 4.21)
        • Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in paragraph 3 of Article 428 of the Tax Code of the Russian Federation (Calculation SV_428.3) (Table 4.22)
        • Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (CalculationSV_OSS.VNM) (Table 4.24)
        • Amount of insurance premiums payable (the amount of excess of expenses incurred over calculated insurance premiums) (UplSVPrev) (Table 4.25)
        • Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation (Expenses OSSSZak) (Table 4.26)
        • Payment of additional days off for the care of disabled children (OplDopVykhInv) (Table 4.27)
        • Payments made from funds financed from the federal budget (VyplFinFB) (Table 4.28)
        • Payments financed from the federal budget, in amounts in excess of those established by the legislation of the Russian Federation on compulsory social insurance, to citizens affected by nuclear tests at the Semipalatinsk test site (SemipalatinoPolygon) (Table 4.29)
        • Additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Part 4 of Article 3 of the Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (DopFZ255) (Table 4.30)
        • Payment of additional days off for the care of disabled children (OplDopVykhInv) (Table 4.32)
        • Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (PravTarif3.1.427) (Table 4.33)
        • Information from the register of accredited organizations operating in the field of information technology (SvReestrAkOrg) (Table 4.34)
        • Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (PravTarif5.1.427) (Table 4.35)
        • Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (PravTarif7.1.427) (Table 4.36)
        • Information required for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (SvPrimTariff9.1.427) (Table 4.37)
        • Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation (SvPrimTarif2.2.425) (Table 4.39)

Please clarify what data to fill in the new Calculation of insurance premiums.1. In lines 100, 110 - 113 of Section 1 "the amount of insurance premiums payable" - this refers to the difference between the accrued insurance premiums and the expenses incurred if the accrued amount exceeded the amount of FSS expenses for the reporting period (that is, in fact, this is the FSS credit balance )?2. In lines 120, 121 - 123 of Section 1 “the amount of excess expenses over calculated insurance premiums” - this refers to the difference between expenses incurred and assessed contributions if the amount of expenses exceeded the accrued amount of FSS contributions for the reporting period (that is, in fact, this debit balance according to the FSS)? 3. Should the amounts in lines 100, 110 - 113 of Section 1 be equal to the amounts in line 090 of Appendix 2 - if sign 1 is indicated (that is, the amount of insurance premiums payable under the FSS)? Should the amounts in lines 120, 121 - 123 of Section 1 be equal to the amounts in line 090 of Appendix 2 - if sign 2 is indicated (that is, the amount of excess expenses incurred over calculated FSS contributions)?

In accordance with the Procedure approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551, the lines in the calculation are required to be filled in:

So, according to clauses 5.17-5.21 and 11.15 of the Procedure, in lines 110-113, indicate the amount of contributions for compulsory social insurance that must be paid to the budget for the CSC from line 100:

On line 110 - for the settlement (reporting) period (i.e., on an accrual basis);
- on lines 111-113 for the last three months of the settlement (reporting) period.

It turns out that these lines need to be filled in if for the corresponding period the accrued contributions exceeded the costs incurred by the insured. The indicators of these lines will be equal to the corresponding indicators of line 90 with the sign "1". As a rule, in the accounting of an organization, the indicator of line 100 is the credit balance on the sub-account "Calculations on contributions to compulsory social insurance in case of temporary disability and in connection with motherhood."

On lines 120-123, indicate the amount of the excess of the social insurance costs incurred by the payer:
- on line 120 - for the settlement (reporting) period;
- in lines 121-123 - for the last three months of the settlement (reporting) period.

That. these lines are filled in if the costs incurred exceeded the amount of assessed contributions. The indicators of these lines will be equal to the corresponding indicators of line 90 with the sign "2". As a rule, in the accounting of an organization, the indicator of line 120 is the debit balance on the sub-account "Calculations on contributions for compulsory social insurance in case of temporary disability and in connection with motherhood."

Please note that it is not allowed to fill rows at the same time

Lines 110 and 120;
- lines 111 and lines 121;
- lines 112 and lines 122;
- lines 113 and lines 123.

That. You correctly imagine filling out a new calculation for insurance premiums.

How to prepare and submit a calculation of insurance premiums to the IFTS

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For compulsory social insurance . On line 100, indicate the CCC for contributions to compulsory social insurance.

5.18. Lines 111-113 reflect the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the settlement (reporting) period, which are credited to the budget classification code indicated in line 100.

5.19. Line 120 reflects the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period in accordance with Article 431 of the Code.

5.20. Lines 121-123 shall reflect the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the last three months of the settlement (reporting) period.

5.21. It is not allowed to simultaneously fill in line 110 and line 120, line 111 and line 121, line 112 and line 122, line 113 and line 123.

XI. The procedure for filling out Appendix No. 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation

11.15. On line 090 of Appendix No. 2, the appropriate columns reflect the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the budget or the amount of excess expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood over the calculated insurance premiums for this type of insurance, indicating the relevant sign, from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.
The value of the sign specified in the previous paragraph of this paragraph takes the following values:
"1" - if the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity are indicated, payable to the budget;
"2" - if the amounts of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are indicated.

Publication date: 09/11/2017 13:18 (archived)

Based on the provisions of paragraph 11.14. The procedure for filling out the calculation, approved by the orders of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected], on line 080 of Appendix No. 2 to Section 1 of calculating the amount of the payer's expenses reimbursed by the territorial bodies of the FSS of Russia for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity for periods starting from January 1, 2017, are reflected in the columns, corresponding to the month in which the reimbursement was actually made.

The indicators of line 090 in the relevant columns of Appendix No. 2 of Section 1 of the calculation are determined as the difference between the calculated insurance premiums reflected in the corresponding columns in line 060 of Appendix No. 2 to Section 1 of the calculation and the costs incurred for the payment of insurance coverage in case of temporary disability and in connection with motherhood, reflected in the relevant columns in line 070 of Appendix No. 2 to section 1 of the calculation, increased by the amount of the payer's expenses reimbursed by the territorial bodies of the FSS of Russia, reflected in the corresponding columns in line 080 of Appendix No. 2 to section 1 of the calculation.

In line 090 of Appendix No. 2 to Section 1 of the calculation, the amount of insurance premiums payable to the budget, or the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is always reflected in positive meaning.

In this case, the sign of line 090 of Appendix No. 2 to section 1 of the calculation takes on the value:

"1" - "the amount of insurance premiums payable to the budget", if the amount calculated according to the above formula is ≥ 0.

"2" - "the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", if the amount calculated according to the above formula,< 0.

Please note that payers of insurance premiums registered in the territory of a constituent entity of the Russian Federation - a participant in the pilot project of the FSS of Russia, conducted in accordance with the Decree of the Government of the Russian Federation dated April 21, 2011 No. years by the territorial bodies of the Social Insurance Fund of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory social insurance against accidents at work and occupational diseases, making other payments and reimbursement of the insured's expenses for preventive measures for reduction of occupational injuries and occupational diseases of workers, as well as the peculiarities of paying insurance premiums for compulsory social insurance in case of temporary disability and in connection with mother authority and for compulsory social insurance against accidents at work and occupational diseases”, line 070 of Appendix No. 2 is not filled out.



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