Calculation of insurance premiums

The calculation of insurance premiums (RSV) is a quarterly report on insurance premiums of all types: pension, social and health insurance.

In this article we will understand in detail who are the payers and how to submit a new report on the calculation of insurance premiums.  

What does the calculation of insurance premiums mean?

All organizations and entrepreneurs who are policyholders must submit a report on insurance premiums to the IFNS, even if they pay contributions for their employees irregularly. The type of agreement is not important in this case: it is necessary to report for employees on a contract in the same way as for employees under an employment contract.

Quarterly calculation of insurance premiums is provided to the tax authorities no later than the 25th day of the month following the reporting period. If the established day of submission of the report falls on a day off, then in accordance with the legislation it is postponed to the first working day.

If the policyholder submits the report later than the deadline, he will be fined. The fine is equal to 5% of the contributions that must be paid according to the RSV (the inspectors will deduct the contributions paid on time from this amount). It is charged for each full and incomplete month of delay. At the same time, a legal entity or sole proprietor will not be able to pay a fine of less than 1,000 rubles. At the same time, more than 30% of the payments will not be punished.

Another nuisance that awaits latecomers is the blocking of the current account. The tax service has the right to “freeze” him for being late for more than 10 working days.

Drawing up forms for calculating insurance premiums: new in 2023

By 2023, there was a merger of the Pension Fund of Russia and the Social Insurance Fund of Citizens. However, it did not affect how to calculate the calculation of insurance premiums. Companies continue to submit a quarterly calculation of insurance premiums to the tax service.

It is important to keep in mind that starting this year, in addition to the calculation, it is necessary to submit personalized accounting information. They are handed over to the Federal Tax Service, from where they go to the United Social Fund (SFR). For the SFR, it is necessary to submit another report – in the form of EFS-1.

In general, the calculation of insurance premiums is submitted to the Federal Tax Service 4 times a year: based on the results of the 1st quarter, half-year, 9 months and a year. Is insurance premiums calculated on an accrual basis or not? It can be noted that yes. However, this does not apply only to the heads of peasant farms (KFH) without employees, who continue to send payments only at the end of the year.

Note that in 2023, the deadline for the completion of the calculation has changed. Now it is the 25th day of the month following the reporting period. Thus, this year the calculation of insurance premiums for 9 months is due no later than October 25.

As for other periods and deadlines, these are:

• For the 1st quarter of 2023 – April 25.  
• For the 2nd quarter of 2023 – July 25.
• For the 4th quarter of 2022 – January 25.

There are no postponements in 2023.

It is important to take into account that a new form of calculation for insurance premiums is in effect from 2023. It includes a title page and 4 sections.

Calculation of insurance premiums: form

Starting with the reporting for the first quarter, policyholders must use a new form for calculating insurance premiums. Its form, filling procedure and electronic format are approved by the Order of the Federal Tax Service of Russia dated 06.10.2021 N ED-7-11/875@.

The need to amend the current form of calculation of insurance premiums is due to changes in tax legislation. So, in particular, the obligation to indicate the amounts of excess of the expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums for the OSS in case of temporary disability and in connection with maternity has been abolished.

In the new form, in particular, it was taken into account that organizations providing services in the field of public catering will have the right to apply reduced rates of insurance premiums if a number of conditions are met. The tariff code of the payer of insurance premiums and the codes of categories of the insured person were established for them.

Also, changes have been made to the procedure for reflecting information for the possibility of applying reduced insurance premium rates to Russian IT companies engaged in the design and development of electronic component base products and electronic (radio-electronic) products. This also applies to Russian organizations that:

• Carry out activities in the field of information technology.
• Develop and implement computer programs developed by them, databases on a tangible medium or in the form of an electronic document via communication channels, regardless of the type of contract.
• Provide services (perform work) on the development, adaptation, modification of computer programs, databases (software and information products of computer technology).
• Install, test and maintain computer programs, databases.

The procedure for filling out the calculation of insurance premiums

These calculations are submitted electronically by taxpayers whose number of employees exceeds 10 people. Persons who have 10 employees or less have the right to submit RSV both in electronic form and on paper.

Let’s list the main innovations that will affect the calculation of contributions.

• Due to the transition to direct payments of benefits, the lines were removed from section 1 with summary data, which reflect the amount of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance premiums in case of VIM.
• From Appendix 2, line 070 has been removed, where the expenses for the payment of benefits are shown, and line 090, where the excess of benefits over the calculated contributions for the case of VIM is reflected.
• Annex 3 will be changed, which indicated data on accrued benefits and social expenses. In the updated RSV form, this application is designed for policyholders applying reduced rates of insurance premiums – developers in the IT field.
• The numbering of other applications will change.

Filling in section 1 of the calculation of insurance premiums occurs with the following data:

• Payer type code.
• OCTMO.
• KBK.
• The amount of contributions at a single tariff for the billing period.
• Contributions for the last 3 months of the billing period.
• Contributions for additional pension insurance and additional social security.

Appendix 1 to the calculation of insurance premiums is filled out only by companies in the IT sector and the radio-electronic industry.

What is reflected in the calculation of insurance premiums in other sections:

• Subsection 1. Summary data for all individuals from the beginning of the year, as well as for each of the last three months separately.
• Subsection 2. Is filled in by payers making payments subject to contributions at additional tariffs in accordance with Article 428 of the Tax Code.
• Subsection 3. Is filled in by payers making payments to individuals specified in Article 429 of the Tax Code.
• Appendix 2. Fill out NGOs on the USN, engaged in the social, scientific, educational, healthcare and mass sports.
• Appendix 3. Fill in Russian organizations engaged in the production and sale of animated audiovisual products produced by them, applying the contribution rates established by sub-item 6 of paragraph 2 of Article 427 of the Tax Code.
• Appendix 4. Is filled in with respect to payments in favor of students in professional educational organizations and universities on a full-time basis.
• Section 2. Is filled in with respect to insurance premiums accrued for the head and members of the farm.
• Section 3. All policyholders fill in.
• Section 4. Is filled in by insurers of prosecutors, employees of the Investigative Committee of the Russian Federation, judges of federal courts, magistrates.

A similar form applies to the calculation of insurance premiums for 3 quarters.

Rates for calculating insurance premiums for small and medium-sized enterprises

Since 2020, reduced tariffs for calculating contributions have been in effect for small and medium-sized enterprises (SMEs). Tariffs are set at the following level:

• 10% for compulsory pension insurance within the established limit value of the base for calculating insurance premiums for this type of insurance.
• 10% over the established limit value of the base for calculating insurance premiums for pension insurance.
• 0% for compulsory social insurance in case of temporary disability and in connection with maternity.
• 5% on compulsory medical insurance.

Important changes have occurred since January 1, 2022. Since the specified period, the above tariffs can also be applied by SME organizations whose average number of employees exceeds 250 people. True, their main economic activity should be the work of providing food and beverages.

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