Every year, by the end of March, all enterprises are required to submit declarations of insurance premiums to the tax office, in accordance with the requirement of the Federal Law. Filling in the declaration does not cause difficulties, since it is similar to the calculations for advance payments for insurance premiums. The declaration is provided even if, after the conclusion of the contract with an individual, payments in his favor were not accrued.
Instructions
Step 1
The declaration consists of 7 pages, the first 4 of which are the title ones. 1 sheet must be completed by all policyholders, 2 - Russian enterprises and 3 - foreign organizations. 4 sheet must be filled in by individual entrepreneurs. 5 and 6 sheets are reserved for calculating insurance premiums, and 7 - for single tax payers. All amounts are filled in rubles and kopecks separated by commas, a dash is placed in the place of the missing data.
Step 2
The calculation part must be filled out starting with sheets 5 and 6. Columns 3, 7 and 13 should indicate the base for insurance premiums for each age category of individuals receiving income. This base basically coincides with the base for social tax, except for those who have benefits, since benefits do not apply to insurance premiums.
Step 3
All this data can be taken from the accounting cards of accrued payments and other rewards. Columns 6, 12 and 18 need to reflect the number of persons falling under the appropriate age category. Fired employees should also be counted. The sum for these columns in line 500 corresponds to the number of cards opened since the beginning of the reporting year.
Step 4
Columns 5, 9, 15, 17 reflect the amount of accrued insurance premiums in accordance with the breakdown of funded and insurance pensions. After filling in the table, the data is transferred to sheet 5, in the declaration of insurance premiums for the year. Then the table on sheet 6 is filled in, where the amounts of paid contributions are indicated, broken down into the funded and insurance parts of the pension. Line 10 should contain the contributions paid from the beginning to the end of the year, and line 11 should contain the amounts for the last quarter. Rows 12, 13 and 14 contain data broken down by monthly installments from October to December.
Step 5
Sheet 7 consists of a table that determines whether the policyholder can rely on regressive rates in the calculation. Line 10 reflects the average number of employees of the enterprise, line 20 is filled in based on the data on accrued payments for each person. In line 30, you need to take into account the number of employees with the maximum income, in 40 - the amount of payments to employees with the maximum income, line 50 is the difference between 20 and 40 lines. Line 60 is the total of dividing data from line 50 by the difference between lines 10 and 30. Line 70 contains the total number of months from the beginning of the year, 80 - is equal to the sum calculated by dividing data from line 60 by 70. Unfilled columns are crossed out with a zigzag.
