New contribution report with form. The purpose of the transition to a unified social insurance tax
Reporting on insurance premiums in 2017 is provided to the Federal Tax Service, since the functions of administering contributions from this year have been transferred to the tax authorities. How has the reporting form changed? How often should it be taken? Read the material for answers to these and other questions.
New quarterly report on insurance premiums
Starting from reporting for the 1st quarter of 2017, all employers calculating insurance premiums (IC) from wages their employees are required to report to the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation).
The Federal Tax Service approved the new report on insurance premiums from 2017 in its order No. ММВ-7-11/551@ dated 10.10.2016. The document includes information that was previously provided to the Pension Fund in the reports DAM-1, DAM-2, DAM-3 and to the Social Insurance Fund regarding contributions for the payment of benefits for sick leave. The calculation consists of a title page and 3 sections:
IMPORTANT! The totals of section 1 (summary data on insurance premiums) and section 3 (accrued premiums for each insured person) must match. Otherwise, the payment is considered not submitted (clause 7 of Article 431 of the Tax Code of the Russian Federation).
The document is submitted at the end of each quarter no later than the 30th day of the month following the reporting month. If the reporting day is a weekend, then the due date for the calculation is postponed to the next working date. Late submission of reporting threatens the taxpayer with a fine of 5% of the amount of contributions recorded in the calculation, but not more than 30% of this amount and not less than 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation). The document form is submitted on paper with an average number of no more than 25 employees. If the number of employees exceeds the established norm, then the calculation is transmitted via telecommunication channels.
The deadline for paying contributions has not changed: no later than the 15th day of each month for the previous month (clause 3 of Article 431 of the Tax Code of the Russian Federation). However, the details and BCC for payments are now different.
Declaration of contributions and algorithm for filling it out from 2017
The declaration consists of 24 sheets, but is required to be completed title page, sections 1 and 3, as well as Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to Section 1. The remaining sheets are drawn up if information is available. The algorithm for filling out the form is provided in Appendix 2 to Order No. ММВ-7-11/551@. Let's consider the basic requirements for completing the calculation:
- filling is carried out using a printing device or manually with black, blue or purple paste, in capital letters;
- the calculation has continuous numbering;
- all values are displayed based on the credentials of the contribution payer in rubles and kopecks;
- if there are no indicators, the value zero is recorded in the corresponding cells, and a dash is placed in the remaining familiar places;
- all information is entered in the appropriate fields from left to right.
Prohibited:
- make corrections using corrective means;
- print the calculation on two pages of one sheet;
- fasten sheets in a way that will lead to damage to the paper.
The new report on insurance premiums 2017 - form and example of filling out - can be found on our website.
What form of reporting is provided to the funds?
Transferring the administration of contributions to the tax office does not mean that there is no need to report to the funds. In the table below we will look at what reports and how often need to be submitted to the Pension Fund and the Social Insurance Fund.
ATTENTION! All adjustments for the period before the beginning of 2017 are provided to the relevant funds.
Results
Starting with reporting on insurance premiums in January 2017, a new declaration form has been in effect, which is submitted to the Federal Tax Service by all employers without exception. This is due to the transfer of administrative functions to tax authorities.
The Federal Tax Service commented on all the innovations related to the transfer of contributions to it, releasing a convenient reminder for policyholders. it can be found on our website .
Responsibility for this violation of submission deadlines tax returns provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.
For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).
To avoid being fined, comply with all deadlines for submitting reports and paying taxes.
Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.
Tax reporting in 2017 to the Federal Tax Service and funds
| Reporting | Where to take it | Frequency of reporting and deadlines |
| VAT declaration | To the Federal Tax Service | The tax period for VAT is quarterly. Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. For the first quarter of 2017 – until April 25, 2017 For the second quarter of 2017 – until July 25, 2017 For the third quarter of 2017 – until October 25, 2017 For the fourth quarter of 2017 – until January 25, 2018 VAT is paid in equal installments within The deadlines and procedure for filing a declaration, as well as the deadlines for paying VAT, are established by the Tax Code of the Russian Federation: Article 163, Article 174. |
| Income tax return | To the Federal Tax Service | The income tax return is submitted quarterly. In 2017, the income tax return must be submitted: For 2016 – until March 28, 2017 For the first quarter of 2017 – until April 28, 2017 For the first half of 2017 – until July 28, 2017 For 9 months of 2017 – until October 30, 2017*. Organizations that make monthly advance payments for income tax are required to submit declarations monthly no later than The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation. |
| Property tax declaration | To the Federal Tax Service | The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year. The property tax return for 2016 must be submitted by March 30, 2017. The property tax return for 2017 must be submitted by March 30, 2018. The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property taxes is regulated by the Tax Code of the Russian Federation: Article 386, Article 383. |
| Transport tax declaration | To the Federal Tax Service | The transport tax return must be submitted once a year no later than February 1. The transport tax return for 2016 must be submitted no later than February 1, 2017. The transport tax return for 2017 must be submitted no later than February 1, 2018. The procedure and terms for payment of transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 357, Article 363. |
| Land tax declaration | To the Federal Tax Service | Land tax return is submitted The land tax return for 2016 must be submitted no later than February 1, 2017. The land tax return for 2017 must be submitted no later than February 1, 2018. The procedure and deadlines for paying land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 388, Article 397. |
| Form 6-NDFL | To the Federal Tax Service | Tax period for income tax individuals The calendar year is recognized. Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly. Form 6-NDFL must be submitted in 2017: For 2016 - no later than April 3, 2017* For the first quarter of 2017 – no later than May 2, 2017 For the first half of 2017 – no later than For 9 months of 2017 – no later than For 2017 - no later than April 2, 2018* The annual calculation in form 6-NDFL is due no later than
|
| Unified calculation of insurance premiums | To the Federal Tax Service | A unified calculation of insurance premiums is submitted to the Federal Tax Service quarterly, starting from the first quarter of 2017: based on the results of the first quarter, half a year, nine months and a calendar year. All organizations that have employees submit reports. A single calculation of insurance premiums is submitted to the Federal Tax Service For the first quarter of 2017 – no later than April 30; For the second quarter of 2017 – no later than July 31*; For the third quarter of 2017 - no later than October 30. This calculation has almost completely replaced reporting |
| Form 2-NDFL | To the Federal Tax Service | Personal income tax report according to form Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.* Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.* If the number of employees is more than 25 people, reporting is submitted to in electronic format. If less than 25 - in paper form. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230. |
| Information on the average number of employees | To the Federal Tax Service | Organizations need to provide information |
| Form 4-FSS | In the FSS | In 2016, all LLCs with employees on staff reported to the Social Insurance Fund based on the results of the quarter, half of the year, In 2017, the report on Form 4-FSS must be submitted once. The report on Form 4-FSS for 2016 is submitted: On paper – until January 20, 2017; In electronic form – until January 25, 2017. Instead of a report in Form 4-FSS, a Unified calculation of employee insurance contributions has been introduced, which must be submitted to the Federal Tax Service starting from the 1st quarter of 2017. |
| Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases | In the FSS | In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted quarterly to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund starting from the 1st quarter of 2017: For the first quarter of 2017 – until April 20 (on paper), For the first half of 2017 – until July 20 (on paper), For 9 months of 2017 – until October 20 (on paper), October 25. Based on the results of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above). |
| Confirmation of main activity | In the FSS | Must be submitted to the Social Insurance Fund before April 15, 2017. To confirm the main type of economic activity, the following documents are provided: Statement; Confirmation certificate; A copy of the explanatory note to the balance sheet for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55. |
| Report on form RSV-1 | To the Pension Fund | In 2017, a report in form RSV-1 must be submitted to the Pension Fund only 1 (one) time in 2016. Deadline for submitting RSV-1 for 2016: no later than 02/15/2017 in paper form; No later than 02/20/2017 in electronic form. In 2017, there is no need to submit quarterly reports in form RSV-1 to the Pension Fund. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Contributions to the Federal Tax Service. |
| Reporting according to the SZM-M form | To the Pension Fund | Reporting to the Pension Fund of Russia in 2017 in the SZV-M form is submitted no later than the 15th day of the month following the reporting month. |
*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
Accounting statements in 2017 to the Federal Tax Service and Rosstat
**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
Deadlines for submitting LLC reports to the simplified tax system in 2016
Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.
Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.
The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.
The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.
In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.
A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.
| Reporting | Where to take it | Deadlines and reporting procedures |
| Declaration according to the simplified tax system | To the Federal Tax Service | The simplified taxation system declaration for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form. The declaration under the simplified tax system for 2017 must be submitted no later than April 2, 2018. The due date has been postponed to April 2, 2018, since if the last day of the deadline falls on a weekend and (or) non-working holiday, the deadline is considered to be the next working day. The procedure and deadline for submitting a declaration under the simplified tax system is established in Article 346.23 Tax for 2016 must be transferred to the budget by March 31, 2017. Deadline for payment of advance payments by the company using the simplified tax system: For the first quarter of 2017 – until April 25, 2017; For the first half of 2017 – until July 25, 2017; For 9 months of 2017 – until October 25, 2017. The deadlines for paying advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation. |
Topic: , section: single insurance premium 2017
Reporting on insurance premiums from 2017 will have to be submitted according to new rules
Changes will be made to the Tax Code of the Russian Federation affecting the taxation of insurance premiums, with the exception of contributions for injuries. These innovations will most likely affect the reporting form and reporting deadlines. The listed changes will not affect 2016, but starting from 2017, the innovations will take effect - so keep an eye on the changes.
According to legislators, the new report, which includes contributions for pension, health insurance and health insurance, must be submitted to the tax authorities every quarter no later than the thirtieth day of the month following the reporting period. Currently, the date of submission of the report depends on the format in which the report is compiled, i.e. a report is compiled on paper or electronically. The electronic version of the 4-FSS report must be submitted no later than the twenty-fifth, but the paper report must be submitted 5 days earlier, i.e. no later than the twentieth day of the month after the reporting period.
Report on form RSV-1 in electronic format You can submit it up to the twentieth day inclusive, but it is proposed to submit a report on paper no later than the fifteenth day of the 2nd month following the reporting period.
Starting in 2017, taxpayers will send the newly introduced report to the tax authority. Now taxpayers provide all the necessary data for both the social insurance fund and the pension fund.
It is worth noting that the deadline for paying contributions will still be the fifteenth day of the month following the month for which contributions were calculated.
We will once again witness a large-scale reform that will affect the tax authorities, and this will be one of the largest reforms in the last 10 years. There is a very unpleasant moment for us taxpayers, and this is what it is. If you were checked in 2015 or 2016 Pension Fund regarding the completeness and timeliness of payment of contributions, then in 2017 the tax office has the right to check you again for the last three years (2014, 2015 and 2016), since such an audit will not be considered repeated, since the tax office did not check you on this issue.
